HomeMy WebLinkAbout2019-2020 ANNUAL BUDGET
City of
Stephenville,
Texas
Adopted
Annual
Budget
Fiscal Year
2019—2020
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City of Stephenville
Annual Proposed Operating Budget
Fiscal Year 2019‐2020
This budget will raise more revenue from property taxes than
last year’s budget by an amount of 363,158, which is a 5.93%
percent increase from last year’s budget. The property tax
revenue to be raised from new property added to the tax roll this
year is $58,448.
The members of the governing body voted on the budget as follows:
FOR: Mark McClinton, Carla Trussell, Nick Robinson, Brady Pendleton,
Ricky Thurman, Alan Nix, Gerald Cook, Brandon Huckabee
AGAINST: none
PRESENT and not voting: none
ABSENT: none
Property Tax Rate Comparison
2019‐2020 2018‐2019
Property Tax Rate $0.4700/$100 $0.4750/$100
Effective Tax Rate: $0.4437/$100 $0.4593/$100
Effective Maintenance & Operations Tax Rate: $0.4249/$100 $0.4227/$100
Rollback Tax Rate: $0.4707/$100 $0.5091/$100
Debt Rate: $0.0188/$100 $0.0366/$100
Total Debt obligation for City of Stephenville secured by property taxes: $ 2,785,000.
Annual Proposed Operating Budget
City of Stephenville, Texas
Fiscal Year
October 1, 2019 through September 30, 2020
Mayor
Doug Svien
Council
Place 1 Mark McClinton
Place 2 Carla Trussell
Place 3 Nick Robinson
Place 4 Brady Pendleton
Place 5 Ricky Thurman
Place 6 Alan Nix
Place 7 Gerald Cook
Place 8 Brandon Huckabee
City Manager
Allen L. Barnes
Staff
Deputy City Manager Jason King
Director of Finance & Administration Monica D. Harris
Director of Utilities & Public Works Nick Williams
Police Chief Jason King
Fire Chief Jimmy Chew
Interim Director of Development Services Karen Wilkerson
Director of Parks & Leisure Services Jennifer Basham
City Secretary Staci L. King
Tourism & Visitor Manager Julie Smith
Operating Budget document prepared by the
Finance Department
2019‐2020 ADOPTED BUDGET
i
Table of Contents
Message from the City Manager .......................................................................................................... 1
Budget In Brief ..................................................................................................................................... 3
Organizational Chart .......................................................................................................................... 18
The Budget Process ............................................................................................................................ 19
Budget Calendar ................................................................................................................................ 23
Community Profile ............................................................................................................................. 26
Miscellaneous Statistical Information ................................................................................................ 31
Financial Summary
Budget Summary All Funds ................................................................................................................ 33
General Fund ..................................................................................................................................... 42
General Fund Summary ...................................................................................................................... 45
General Fund Revenues ..................................................................................................................... 47
General Fund Transfers ...................................................................................................................... 50
General Fund Expenditures
City Council ............................................................................................................................ 51
City Manager ......................................................................................................................... 54
City Secretary ........................................................................................................................ 57
Emergency Management ....................................................................................................... 61
Municipal Building ................................................................................................................. 63
Municipal Service Center ....................................................................................................... 67
Human Resources .................................................................................................................. 70
Finance .................................................................................................................................. 73
Information Technology ........................................................................................................ 77
Tax Services ........................................................................................................................... 80
Legal Counsel ......................................................................................................................... 81
Municipal Court ..................................................................................................................... 83
Street Maintenance ............................................................................................................... 85
Parks and Recreation ............................................................................................................. 89
2019‐2020 ADOPTED BUDGET
ii
Table of Contents continued
Library ................................................................................................................................... 94
Senior Citizens ....................................................................................................................... 97
Splashville Aquatic Center ................................................................................................... 100
Fire & EMS ........................................................................................................................... 103
Police .................................................................................................................................. 108
Development Services ......................................................................................................... 115
Utility Fund ...................................................................................................................................... 119
Utility Fund Summary ...................................................................................................................... 121
Utility Fund Revenues ...................................................................................................................... 123
Utility Fund Transfers ....................................................................................................................... 124
Utility Fund Expenses
Utility Administration .......................................................................................................... 125
Water Production ................................................................................................................ 128
Water Distribution ............................................................................................................... 131
Customer Service ................................................................................................................. 134
Wastewater Collection ........................................................................................................ 137
Wastewater Treatment ....................................................................................................... 141
Utility Billing & Collections .................................................................................................. 143
Non‐Departmental .............................................................................................................. 146
Sanitary Landfill Fund ...................................................................................................................... 147
Sanitary Landfill Fund Summary ....................................................................................................... 149
Sanitary Landfill Fund Revenue ........................................................................................................ 151
Sanitary Landfill Fund Transfers ....................................................................................................... 151
03 ‐Sanitary Landfill Fund Expenses ................................................................................................. 152
Airport Fund .................................................................................................................................... 154
Airport Fund Summary ..................................................................................................................... 155
Airport Fund Revenue ...................................................................................................................... 157
2019‐2020 ADOPTED BUDGET
iii
Table of Contents continued
Airport Fund Transfers ..................................................................................................................... 157
Airport Fund Expenses ..................................................................................................................... 158
Storm Water Drainage Fund ............................................................................................................. 160
Storm Water Drainage Fund Summary ............................................................................................. 161
Storm Water Drainage Fund Revenue .............................................................................................. 163
Storm Water Drainage Fund Transfers ............................................................................................. 163
Storm Water Drainage Fund Expenses ............................................................................................. 164
Special Revenue Funds ..................................................................................................................... 165
Hotel Occupancy Tax Fund ............................................................................................................... 165
Child Safety Fund ............................................................................................................................. 173
Court Technology Fund .................................................................................................................... 177
Public Safety .................................................................................................................................... 180
Capital Improvements ...................................................................................................................... 185
Capital Improvements Policy ............................................................................................................ 185
Capital Improvement and Equipment Replacement ......................................................................... 188
Capital Projects Fund ....................................................................................................................... 191
Debt Service..................................................................................................................................... 194
Debt Service Policy .......................................................................................................................... 194
General Debt Service Fund ............................................................................................................... 197
Debt Service Fund Summary ............................................................................................................ 199
General Fund Capital Leases............................................................................................................. 202
Utility Fund Debt Service.................................................................................................................. 207
Storm Water Drainage Fund Debt Service ........................................................................................ 212
Discrete Component Unit
Stephenville Economic Development Authority ............................................................................... 216
2019‐2020 ADOPTED BUDGET
iv
Table of Contents continued
SEDA Summary ................................................................................................................................ 217
SEDA Revenue ................................................................................................................................. 219
SEDA Expenditures ........................................................................................................................... 220
Personnel ........................................................................................................................................ 223
Approved City Eemployee Positions ................................................................................................. 225
Pay Plan ........................................................................................................................................... 231
Disclosure of Employee Benefits ...................................................................................................... 247
Holiday Schedule ............................................................................................................................. 249
Supplemental Pay ............................................................................................................................ 250
Health Insurance .............................................................................................................................. 252
Dental Insurance .............................................................................................................................. 252
Take Home Vehicle Schedule ........................................................................................................... 253
Pay Dates ......................................................................................................................................... 254
Supplemental Information ............................................................................................................... 255
Property Tax Rates in Stephenville ................................................................................................... 255
Taxable Property Values, Tax Rate, Levy, and Collections ................................................................. 257
Certified Tax Roll Comparison .......................................................................................................... 259
Cost of General Fund Services Per Parcel .......................................................................................... 260
Cost of General Fund Services Per Capita ......................................................................................... 261
Fee Schedule .................................................................................................................................... 263
Budget Ordinance ............................................................................................................................ 275
Tax Rate Ordinance .......................................................................................................................... 276
Policies
Comprehensive Fund Balance Policy ................................................................................................ 277
Fiscal and Budgetary Policies ........................................................................................................... 280
Basis of Accounting/Budgeting ........................................................................................................ 291
2019‐2020 ADOPTED BUDGET
v
Table of Contents continued
Budget Glossary ............................................................................................................................... 294
2019‐2020 ADOPTED BUDGET
vi
2019‐2020 ADOPTED BUDGET
1 OVERVIEW. Allen L. Barnes
City Manager
It is my honor to present, for your consideration, the City of Stephenville Annual Operating
Budget for the fiscal year beginning October 1, 2019. As required by the City Charter and the
Texas Constitution, the budget is balanced by the use of anticipated revenues and current fund
balances to fund the anticipated expenditures necessary for orderly and efficient operation of
the city’s governmental and enterprise functions. This budget accurately represents the
anticipated revenues and expenditures for Fiscal Year 2020.
As of October 1, 2019, we anticipate having a total fund balance of $30,696,842 along with
projected budget year revenues of $30,871,603 across all funds. We anticipate expenditures of
$47,429,235. This amount includes anticipated expenditures for the East Side Sewer Project, as
well as other projects carried over from FY 2019. The proposed budget anticipates the use of
$16,557,632 of fund balance in FY 2020. This is a result of carrying over $16,869,782 of
expenditures budgeted in FY 2018‐2019 not anticipated to be expended. Reserves are used to
partially fund the Graham Avenue utilities project and building two cells at the Landfill. At year’s
end, we anticipate a total fund balance of $14,139,050 of which $5,295,328 will be unrestricted.
As of October 1, 2019, the Stephenville Economic Development Authority Board, the discrete
component unit governing body, anticipates a total fund balance of $850,000 with projected
2019‐2020 ADOPTED BUDGET
2 OVERVIEW. budget year revenues of $571,767. The SEDA Board anticipates expenditures of $571,767, which
includes $150,000 in economic development projects and $22,867 in community development
projects. At year’s end, the SEDA Board anticipates a total fund balance of $850,000; $142,942
is reserved for 3 months operations, $330,000 is reserved for specific economic development
projects, and the remainder is restricted to economic development in general.
At the proposed tax rate of $0.47 per $100, the proposed budget includes changing one part‐
time employee to full‐time, salary increases for employees based upon a compensative study,
and a 1.79 percent cost of living increase for most employees. The General Fund proposes
$493,978 in capital spending which includes replacement programs of $80,300 and new
programs of $413,678. The street repair program will spend 1,071,572. We are again designating
8.8 percent of sales tax and 8.8 percent of property taxes dedicated to street repair and
replacement in this budget and future budgets.
We have continued including projected future budgets along with the proposed budget. We are
presenting not only the operating budget for Fiscal Year 2020, but are also reflecting trends we
see in the next four years. We continue to prepare the budget using a return on investment
philosophy, rather than the traditional governmental approach. This budget provides for the
further development of the Balanced ScoreCard and for tracking software that will show our
progress on a daily basis.
This budget includes a couple of new programs, such as the After School Program, Archery, and
Cheer in Parks and Leisure. We are still developing an employee incentive program and have
again included $25,000 in the budget for this program, as well as $5,000 for merit awards.
In moving forward this next fiscal year, we need to be mindful of the possible impact of Senate
Bill 2, and any future amendments, to future revenue of the City of Stephenville. We also need
to encourage TML to continue to oppose any initiatives that preempt local control.
In closing, this budget, as proposed, is the budget for City of Stephenville. It is not the City
Administrator’s or the Finance Director’s budget. It is everyone’s budget, and as such, we value
complete transparency in the budget process. It is our belief that we have held true to these
values and have delivered the most transparent budget possible.
2019‐2020 ADOPTED BUDGET
3 OVERVIEW. Budget In Brief
The 2019‐2020 City of Stephenville Program of Services totals $30,871,603 in revenues and
$47,429,235 in expenses. Of the amount budgeted for total expenses, approximately $20.13
million is for continued operations, $24.6 million capital projects and replacement, and $2.7
million for debt service. The city budget for continued operations has been decreased by
$626,778 compared to the 2018‐2019 amended 4th quarter budget.
The Stephenville Economic Development Authority (SEDA), a discrete component unit of the City,
Programs of Services totals $571,767. Information and analysis of the SEDA budget can be found
in the Discrete Component Unit section of this document.
Below is a summary of revenues and expenses by fund. An in‐depth analysis of revenues and
expenses can be found in the Financial Summary Section of the document.
General Fund Revenues
General Fund revenues are expected to total $16,078,430, a decrease of $400K over the FY 2018‐
2019 budget, which included $1,333,310 in debt proceeds. Sales tax revenues are budgeted
3.77% higher than the FY 2018‐2019 budget. Property taxes budgeted are 10.22% higher than
the FY 2018‐2019 budget.
Property tax revenue is expected to total $6,441,594, $6.18 million in the General Fund and
$260K in the Debt Service Fund, based on decreasing the tax rate to $0.47 per $100 of taxable
value. Decreasing the rate to $0.47 per $100 of taxable value still enables the City to absorb cost
increases in personnel, budget for capital replacements of $493,978, budget for capital lease
obligations of $353,956, and still achieve a surplus of $566,131 of revenue over expenditures for
the FY 2019‐2020. This is primarily due to increased assessed property values and new property
added to the tax rolls. Property tax revenue makes up approximately 38% of the general fund
revenues. Property taxes represent one of the most stable revenues of the City, as unpaid taxes
become liens on the property. Taxable property valuations increased 8.63% from $1.271 billion
last year to $1.380 billion this year due to an increase in appraisals, as well as $12.4 million from
new property. The average value per home has risen from an average taxable value of $119,799
last year to $128,294 this year.
Total Appraised Value $1,380,828,355
2019‐2020 ADOPTED BUDGET
4 OVERVIEW. Below is a table reflecting historical taxable property values:
The average home’s city tax bill will increase from $569.05 to $602.98 because of the overall
increase in taxable values, but is subject to each home’s individual appraisal. The portion of the
tax rate applied to debt service will be $0.0188 compared to $0.0366 from FY 2018‐2019. With
the increase in property values and the decrease in the interest and sinking tax rate, the
maintenance and operations portion of the tax rate will increase to $0.4512 per $100 property
valuation, compared to $0.4384 from FY 2018‐2019. Revenues will increase by $58,448.
Operations and Maintenance Tax Rate $0.4512
Interest and Sinking Tax Rate $0.0188
Total Tax Rate $0.4700
882,532,413
895,586,826
946,820,238
983,590,328
1,005,609,123
1,060,320,946
1,071,400,197
1,202,917,268
1,271,372,189
1,380,828,355
‐
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
1,600,000,000
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
City of Stephenville
Taxable Property Values
2019‐2020 ADOPTED BUDGET
5 OVERVIEW. Examples of how tax bills are affected by assessed values and tax rates are illustrated below:
Example 1:
Assessed Value increasing 5.69% from $250,000 to $264,225.
Tax Year Assessed Value Tax Rate Taxes Due
2018 $250,000 $0.4750 $1,187.50
2019 $264,225 $0.4700 $1,241.86
Example 2:
Assess Value decreasing 2.35% from $125,000 to $122,063.
Tax Year Assessed Value Tax Rate Taxes Due
2018 $125,000 $0.4750 $593.75
2019 $122,063 $0.4700 $573.70
Below is a table reflecting the historical relationship between the tax rate and the tax levy.
0.46 0.485 0.485
0.495 0.49 0.49 0.49 0.48 0.475
0.2000
0.4000
0.6000
0.8000
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
10‐1111‐1212‐1313‐1414‐1515‐1616‐1717‐1818‐19TAX RATETAX LEVYTAX LEVY AND TAX RATE
TAX LEVY TAX RATE
2019‐2020 ADOPTED BUDGET
6 OVERVIEW. Sales tax collections continued to grow and exceeded budgeted expectations in FY 2018‐2019 by
$145,000, increasing approximately 5% or $291,000 from collections in FY 2017‐2018. Sales tax
revenues are budgeted to be 4% higher than budgeted for FY 2018‐2019. Although there are
several major sales generators in the planning phases or near beginning construction, sales tax is
based on current trends and population growth from student enrollment at Tarleton State
University. Sales tax collections have grown 28% over the last decade.
4,622,690 4,275,545 4,616,313 5,191,213 5,281,663 5,485,705 5,718,579 5,285,142 5,264,443 5,644,834 5,935,708 4,250,000 4,250,000 4,250,000 4,250,000 4,920,000 5,200,000 5,470,000 5,133,333 5,133,333 5,300,000 5,790,679 6,008,963 $1
$2
$3
$4
$5
$6
$7
2008‐092009‐102010‐112011‐122012‐132013‐142014‐152015‐162016‐172017‐18Estimate2018‐19Budget2019‐20MillionsSales Tax Receipts (General Fund)
Actual
Budgeted
2019‐2020 ADOPTED BUDGET
7 OVERVIEW. General Fund Revenues Continued
Development related revenues are budgeted for $191,000, which include building permits,
inspections, and zoning related fees.
User Fees are reviewed annually for cost analysis and comparative services. Adjustments are
approved for recreation fees, parks maintenance fees, cemetery fees, copy fees, false alarm fees,
plan review fees, commercial water deposits, water meter test fees, and landfill fees.
For more information on General Fund revenues, turn to the “General Fund” section of the
budget.
General Fund Transfers In
The General Fund provides administration services to the Water and Sewer Fund, Landfill Fund,
and Storm Water Drainage Fund and is budgeted $1,034,955 for reimbursement. Each year the
City of Stephenville analyzes what services the General Fund provides to the Enterprise funds and
budgets the appropriate transfer to pay for these services, such as payroll, purchasing, accounts
payable, administration, etc.
General Fund Expenditures
General Fund expenditures are budgeted to total $15,475,682, which is a decrease of 9% from
the FY 2018‐19 budget as amended. The major expense changes are listed below by category.
Salaries and benefits are expected to increase 5% from the FY 2018‐2019 amended budget. Staff
conducted a compensation study, and Council approved a new pay plan and policy regarding
applying the pay plan. Staff and Council reviewed and adjusted public safety positions
particularly to address recruitment and retention issues. The pay plan was applied using the new
policy, and pay increases ranged from 0.40% to 14.64%. The budget does not include any new
positions, but Council did approve changing a part‐time janitor position to a full‐time position to
better maintain facilities. The City rebid its health insurance contract in May 2019 and received
a 4% decrease compared to the prior year. Insurance options include a new high deductible plan,
which is the only plan employees hired after May 1, 2019, can choose. The City’s contribution
rate for the Texas Municipal Retirement System (TMRS) will increase from 6.56% to 6.87%, which
is a result of amortization of the overfunded pension asset.
2019‐2020 ADOPTED BUDGET
8 OVERVIEW. General Fund Expenditures Continued
Operating expenditures are expected to decrease by $339,000 or 8.91%. The City budgeted
operating costs such as utilities, fuel, maintenance, supplies and materials at conservative, yet
adequate, amounts for the ongoing maintenance of city equipment, vehicles, roadways, parks,
etc. The Parks and Recreation Department will continue to provide a multitude of both youth
and adult services and to assist in funding other special events for the community. Adult
programs are designed to be cost neutral. Youth programs are designed to subsidize the cost by
30%. Splashville is expected to recoup 48% of total expenditures due to 68,000 budgeted to
replace and repair equipment. The FY 2019‐2020 budget contains $84,500 for special events.
We continue to participate with the North Central Texas Council of Governments aerial and
mapping program. The Development Services budget includes $20,000 this year to fund code
enforcement mowing and demolition of substandard structures.
Capital Outlay is recommended in the amount of $493,978. The budget includes $80,300 to
continue our fleet and equipment replacement program, $290,678 to carryover money budgeted
but not spent in FY 2018‐2019, and $108,000 is to upgrade existing facilities and equipment. The
remainder $15,000 is for new programs.
General Fund Transfers out
The City budgeted $1,071,572 to transfer to the Capital Projects Fund for the Street Maintenance
Program and to continue the Sidewalk Improvement Program.
General Fund Balance Reserves
Council committed the remaining $384,754 balance of the original $1,000,000 in general fund
reserves for the airport runway extension project. The Council also committed $150,000 for
required grant match funding and $136,750 for improvements to the Recreation Hall for FY 2019‐
2020.
Utility Fund Revenues
Total Utility revenues are $8,720,389, which is a 4.73% increase from the FY 2018‐2019 budget.
Operating revenues include water, wastewater, and sanitation user fees. The sanitation user fees
are a pass‐through to the third party contractor that provides the services. The increased user
fee revenue is due to a 5% increase on the per 1,000 gallon rates and $1.50 increase on the base
rates for both water and sewer that was implemented in May 2019. Water sales are budgeted
at $5.08 million and wastewater charges are budgeted at $3.07 million.
2019‐2020 ADOPTED BUDGET
9 OVERVIEW. The chart below displays a historical comparison of fiscal year water sales and wastewater
charges.
Per the contract with Progressive Waste Solutions dba Waste Connections, the company can
request increases in rates based on the Consumer Price Index (CPI) for the previous 12 months.
Requests are brought forward by the company to coincide with the calendar year. The City is
contracted with Waste Connections through 2023.
Utility Fund Transfers in
The Utility Fund provides administration services to the Storm Water Drainage Fund and is
budgeted $40,337 for reimbursement. Each year the City of Stephenville analyzes the billing and
collection services the Utility Fund provides to the Storm Water Drainage Fund and budgets the
appropriate transfer to pay for these services.
Utility Fund Expenses
Utility Fund expenses are budgeted to total $24,692,050. Excluding capital expenditures of
3,168,739
2,980,070
3,657,522
3,420,745
3,590,583
3,698,805
3,517,517
4,046,592
4,160,606
4,700,829
4,793,741
5,079,000
2,058,985
2,082,638
2,314,475
2,421,952
2,575,384
2,590,482
2,602,862
2,763,039
2,829,471
2,956,523
3,056,857
3,072,000
‐ 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000
08‐09
09‐10
10‐11
11‐12
12‐13
13‐14
14‐15
15‐16
16‐17
17‐18
Estimate 18‐19
Budget 19‐20
Combined Utility Revenues
Water
Wastewater
2019‐2020 ADOPTED BUDGET
10 OVERVIEW. $18,744,777, this is a decrease of 10% from the FY 2018‐2019 budget excluding capital
expenditures, as amended. There is $1,584,455 of debt service payments. Personnel costs and
operating expenses total $4.4 million. The major expense changes are listed below by category.
Salaries and benefits are expected to decrease .98%. The new pay plan and policy were applied
and the resulted in pay rate increases that range from 1.58% to 1.99%. As stated previously,
health insurance rates decreased approximately 4% in May 2019. The City’s contribution rate for
the Texas Municipal Retirement System (TMRS) will increase from 6.56% to 6.87%, which is a
result of amortization of the overfunded pension asset.
Operating expenses are expected to increase $16,000 or .55%. The City is focusing on innovation
and greater efficiencies thus minimizing the ongoing operational costs.
Per the contract with OMI, the company can request increases in rates based on Consumer Price
Index (CPI) for the previous 12 months for the operation of the City’s wastewater treatment
plant. The contract costs will increase 3.0%. The city is contracted with OMI through September
2021.
Other services and charges are the water supply contract with the Upper Leon River Municipal
Water District. The city has a contract to purchase 1.662 mgd (1,862 Ac‐Ft) annually of water;
the budgeted cost is $284,886. Some of this water will be sold to the North Leon River Irrigation
Corporation (NLRIC) to offset this cost.
Capital outlay of $18,744,777 is recommended for fleet and equipment replacement, and capital
improvements/maintenance. In the past, the City implemented a pay‐as‐you‐go method to
finance improvements to the water and sanitary sewer systems. However, in FY 2017‐2018, the
City closed on a below market interest rate loan with the Texas Water Development Board in the
amount of $17.03 million to complete the Eastside Sewer Project, a project that will benefit 60%
of the City’s sewer basins. This budget contains $15,784,060 in capital for the Eastside Sewer
Project, of which $15,744,060 is a carryover from FY 2018‐2019. Another $768,717 is a carryover
from FY 2018‐2019 for Community Development Block Grant utility projects. $2,000,000 is
budgeted for utility lines on Graham Avenue, $40,000 is budgeted for the Airport Pump Station
Variable Frequency Drive, and the remaining $152,000 is budgeted for maintenance at the
wastewater treatment plant.
Utility Fund Transfers out
The Utility Fund will pay $889,555 for reimbursement of indirect costs to the General Fund. Each
2019‐2020 ADOPTED BUDGET
11 OVERVIEW. year the City of Stephenville analyzes what services the General Fund provides to the Enterprise
funds and budgets the appropriate transfer to pay for these services, such as payroll, purchasing,
accounts payable, administration, etc.
Other Funds
Landfill fund. Budgeted revenues for FY 2019‐2020 are $813,350, which is a 7.13% increase from
the FY 2018‐2019 budget, as amended. This increase is due to increased fees and increased
waste intake. Budgeted expenses for FY 2019‐2020 are $830,135, as compared to $601,205
budgeted for FY 2018‐2019. Personnel costs increased 5% from the FY 2018‐2019 budget. The
new pay plan and policy were applied and the resulted in pay rate increases that range from
0.83% to 3.47%. As stated previously, health insurance rates decreased approximately 4% in May
2019. The City’s contribution rate for the Texas Municipal Retirement System (TMRS) will
increase from 6.56% to 6.87%, which is a result of amortization of the overfunded pension asset.
Operating costs decreased 58%; FY 2018‐2019 experienced unusually high maintenance costs.
The capital budget consists of $450,000 to construct two new cells to expand the intake capacity.
Airport fund. The total expenses budgeted for FY 2019‐2020 is $1,886,041, which includes
$1,804,707 in capital outlay. The operating revenue budgeted for FY 2019‐2020 is $109,756,
which will cover the operating expenses of $81,334. The goal is for the airport to cover the
operational costs for FY 2019‐2020 and reserves used to fund capital improvements. The Airport
Fund accounts for all funding received from outside organizations and grant funds received
relating to capital improvements at the airport. The City of Stephenville is on the Texas
Department of Transportation Aviation Division project list to extend the runway. The funding
requires 10% matching costs from the city. The City has acquired some property and has
removed structures, but the City still has properties to acquire. The Airport Layout Plan is
complete, and the City will engage in a funding agreement with TxDOT for the runway extension.
The remaining city match is expected to be about $385,000, which is committed in the General
Fund fund balance.
Storm Water Drainage fund. Budgeted revenues for FY 2019‐2020 are $2,666,247, which is
1.62% more than budgeted for FY 2018‐2019. The revenue includes $1,980,000 in grant revenue.
The increase is due to fee changes and new revenue.
2019‐2020 ADOPTED BUDGET
12 OVERVIEW. Other Funds Continued
Storm Water Drainage fund continued. The chart below depicts a 5‐year revenue comparison,
including grant revenue.
Alternatively, the chart below portrays the 10‐year revenue comparison without grant revenue.
612,261 635,251 637,019 659,508 670,383
2,666,247
‐
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
14‐15 15‐16 16‐17 17‐18 Estimate 18‐19 Budget 19‐20
Storm Water Fund Total Revenue ‐5 Year Comparison
475,000
500,000
525,000
550,000
575,000
600,000
625,000
650,000
675,000
700,000
09‐10 10‐11 11‐12 12‐13 13‐14 14‐15 15‐16 16‐17 17‐18 Estimate
18‐19
Budget
19‐20
Storm Water Service Charge Revenue ‐10 Year Comparison
2019‐2020 ADOPTED BUDGET
13 OVERVIEW. Other Funds Continued
Storm Water Drainage fund continued. Budgeted expenses for FY 2019‐2020 are $2,605,107,
the majority of which is capital outlay. The following chart shows the breakdown of the
expenditures.
Special revenue funds include the Hotel Occupancy Tax (HOT) Fund, Municipal Court Technology
Fund, Child Safety Fund, and Public Safety Funds. These revenues are from specific sources and
the expenditures are restricted to specific purposes. In the Hotel Occupancy Tax Fund, the Hotel
Occupancy Tax revenue budget is $555,000, which is the actual amount anticipated for FY 2018‐
2019 and 18% more than the FY 2018‐2019 budget. The City no longer splits the revenue
between the Cross Timbers Fine Arts Council (1¢) and the Stephenville Museum (1¢), and the City
of Stephenville Tourism and Visitors Bureau (5¢). Funds are disbursed to organizations holding
events in the community through an application process. The City of Stephenville created a new
Tourism and Visitors Bureau Advisory Board to advise the City Council on matters affecting
tourism and visitor services, expenditure of Hotel Occupancy Tax funds, and the development
and implementation of marketing strategies. The expenditures budget for the HOT Fund is
$555,000, which includes $79,256 in personnel costs and $475,744 for operating, advertising,
and promotional grants. The Child Safety Fund includes revenue of $5,000, but zero
expenditures. The City is allowing the funds to accumulate, as the fund balance is inadequate to
fund much in requests for programs designed to enhance child safety, health, or nutrition. The
Municipal Court Technology Fund contains $5,250 in revenue, but zero expenditures. Since the
55,000 50,000
1,998,869
500,238
‐
500,000
1,000,000
1,500,000
2,000,000
2,500,000
Storm Water Drainage Fund Expenditures 2018‐2019
Contractual
Maintenance Costs
Capital Outlay
Debt Service
2019‐2020 ADOPTED BUDGET
14 OVERVIEW. City of Stephenville now operates the Municipal Court, which the Erath County Precinct Judge
previously conducted, technology expenses previously required are not anticipated to continue.
The Public Safety Fund includes $4,500 in revenue and $15,868 in training for the Police and Fire
departments.
The Capital Projects fund is maintained for projects related to governmental activities. During
fiscal year 1997‐1998, the city council authorized the issuance of $2.7M in debt through the
issuance of certificates of obligation to fund the extension of Wolfe Nursery Road and Frey Street.
This fund was created to account for the proceeds from that debt issuance and track the costs
associated with the project. Construction proceeds were expended. The City received
assessments from the adjoining property owners for a prorated portion of the enhancements to
their property. The City anticipates utilizing the funds for infrastructure related to participation
in economic development initiatives. The proposed budget projects that the beginning fund
balance will be $472,396. A transfer of $1,071,572 is budgeted from the general fund for the
street management program. The budget also includes $36,930 to continue the Sidewalk
Improvement Program, which requires a match from property owners who wish to participate in
the program.
Discrete Component Unit. The Stephenville Economic Development Authority is the only
component unit the City of Stephenville currently has. It was created in 2015 by election as a 4B
economic development corporation from the dedication of .125 sales taxes authorized pursuant
to the Development Corporation Act of 1979. This fund accounts for the 4B sales taxes the City
collects. These taxes are restricted for use to enhance and promote economic development
within the City. The FY 2019‐2020 budgeted revenues and expenditures are both $571,767.
Fund Balance
Fund balance is defined as the net position of a governmental fund, the difference between
assets, liabilities, deferred outflows of resources, and deferred inflows of resources. The city
adopted by resolution a financial policy that requires maintaining a minimum operation reserve
(in cash and investments) equivalent to 90 days (25%) of the General Fund operating
expenditures; and as soon as economically possible, the same for the Enterprise funds. This ideal
fund balance equates to $3,656,937 for the General Fund for FY 2019‐2020 and continues to be
met. All the enterprise funds also met the 25% operational reserve. Fund balance is used as an
indicator by bond rating agencies and other financial institutions in determining a city’s
creditworthiness. A strong fund balance facilitates a better bond rating which in turn reduces a
city’s interest cost when it issues debt. As the City is moving more toward a pay as you go system
for capital expenditures, a decrease in the fund balance is anticipated.
2019‐2020 ADOPTED BUDGET
15 OVERVIEW.
Notable Additions for FY 2019‐2020
$15,000 is included for performance management
software.
$290,678 is included for the Downtown Revitalization
Grant sidewalk improvements.
$13,000 is included for a 60” mower for park maintenance.
$72,000 is included for the Collin Street Trailhead
Inclusion Playground.
2019‐2020 ADOPTED BUDGET
16 OVERVIEW.
$1,071,572 is included for street maintenance, and $36,930 is
budgeted for the sidewalk improvement program.
$15.7 million is included for the construction of the
Eastside Sewer line. $493,717 is budgeted for the CDBG
water and sewer line replacement for Dodge, Lennox, and
Fairfax. $2,000,000 is included for water and sewer line
replacement on Graham Avenue. And, $152,000 is
budgeted for repairs at the Wastewater Treatment
Facility.
$450,000 is budgeted for the construction of two
cells (cell 5 & cell 6) at the Landfill.
2019‐2020 ADOPTED BUDGET
17 OVERVIEW.
Conclusion
This budget is intended to reflect the goals and expectations of the City of Stephenville City
Council. It is our belief that this is a fiscally sound budget that allows the continued level of
service to our citizens, while keeping costs at a reasonable level. Although, it appears that
$16,557,632 of reserve funding is utilized to fund the current year’s budget, the majority of that
is due to projects budgeted in FY 2018‐2019, which were not spent and thus re‐appropriated in
FY 2019‐2020. Specifically, the deficits in the Airport Fund and Capital Projects Fund relate to re‐
appropriated expenditures. The City is utilizing about $500,000 of reserve funding in the Utility
Fund for water and sewer line replacement on Graham Avenue. $52,000 of the reserve provides
for the construction of the two cells in the Landfill Fund. In the Storm Water Drainage Fund,
about $55,000 of reserve funds contribute to maintenance. The deficit in the Special Revenue
Funds relate directly to revenues received in prior years accumulated to spend in later years.
Staff reviewed several budget items for reductions to minimize the amount of reserve funding
needed for capital replacement and street and infrastructure improvements. The City applied
for and received several grants to minimize the amount of reserve funding needed to provide
infrastructure improvements. Moreover, the city will continue to pursue grant funding and other
sources for needed infrastructure.
2019‐2020 ADOPTED BUDGET
18 OVERVIEW. Organizational Chart
Citizens of Stephenville
City
Secretary
Municipal
Judge
Boards and
Commissions
Information Technology
Municipal
Court
City
Attorney
City Manager
Assistant City Manager
Accounting
Public Works
Human Resources
City Council
GIS
Parks
Recreation
Parks & Leisure Services
Cemeteries
Library
Airport
Code
Compliance
Development Services
Inspections Planning
Water
Production
Wastewater
Collection
Landfill
Water
Distribution
Wastewater
Treatment
Streets
Customer
Service
Storm Water
Drainage
Purchasing
Utility Billing
Budget
Audit
Investment
and
Insurance
Finance Department
Fire
Suppression
Emergency
Services
Fire
Prevention
Tourism
Fire Department
Criminal
Investigations
Patrol
Communications
Animal
Control
Records
Police Department
2019‐2020 ADOPTED BUDGET
19 OVERVIEW. The Budget Process
The City of Stephenville’s budget process is the mechanism that changes taxpayer requests and
resources into government services and expenditures. Again, this year, the City of Stephenville
has made a great commitment to setting community goals, performance objectives, and
priorities. Below is the budget process of the city:
I. Definition and Authority
The budget is a financial plan for the fiscal year of operations that matches all planned revenues
and expenditures with the services provided to the residents of the city, based on established
budgetary policies. The city charter establishes that the city’s fiscal year shall begin on the first
day of October and end on the last day of September of each calendar year. Such fiscal year shall
also constitute the budget and accounting year.
II. Preparation and Submission of the Budget
The budget preparation process begins in March before the beginning of the fiscal year.
Revenues are reviewed and departments submit revenue projections for the upcoming budget
year. Under the City Charter, the City Manager is responsible for preparing and recommending
an operating budget for City Council consideration. He, along with the Finance Director,
determines guidelines for the city’s department and division heads to use in preparing their
budgets. These guidelines are based on council goals, anticipated revenues, levels of service
desired, and capital equipment and improvement needs.
The Finance Department prepares the Budget Instructions Manual that the departments use in
budget preparations. It includes the guidelines the City Manager and Finance Director have
developed, the budget calendar, and specific instructions for completing the forms included in
the manual. These include requests for capital equipment and projects, operating budget
request forms, authorized position forms, requests for new positions, and requests for new
and/or enhanced services.
In April, the finance staff distributes the budget instructions manual, the forms to be completed
and deadlines to be met, and give any further directions for budget preparation. Department
heads are responsible for expenditure estimates of their departments/divisions. Personnel cost
information is provided to them by the finance staff. In estimating other divisional expenses,
department heads base their estimates on historical data adjusted for requirements to meet
upcoming service objectives.
2019‐2020 ADOPTED BUDGET
20 OVERVIEW. By the mid May all operating budget and capital requests are due in the finance office so that
staff can begin compiling them and determining financing needs. Factors considered in
determining items to capitalize are as follows:
Item can be permanently identified as an individual unit of property
Item has an anticipated useful life of five years or more
Item belongs to one of the following categories:
o Land
o Buildings and Structures
o Equipment
Item constitutes a tangible, permanent addition to the value of city assets
Item does not constitute repair or maintenance
Item’s cost should generally exceed $5,000.
Note: If the item is less than $5,000, then the item should be a component unit
of an asset meeting the above‐stated criteria.
In May, public input on citizen budget requests occur and, after all the budgets are compiled,
the City Manager and the Finance Director meet with the department/division heads individually
to discuss their budget submissions.
By July, three‐fourths of the current fiscal year is past, and the Finance department works to fine‐
tune the revenue estimates. Revenue projections are generally based on historic receipts
adjusted for rate increases and trends. The city’s philosophy on revenue projections is making
the best estimate possible using historic data and trends, being careful not to overestimate
revenue.
The City Manager submits to the City Council, at least forty‐five (45) days prior to the beginning
of each budget year, the proposed budget for the following fiscal year. The budget provides a
complete plan for the fiscal year and contains the following:
A budget message, explanatory of the budget, which message shall contain an outline of
the financial policies of the city for the fiscal year, shall set forth the reasons for salient
changes from the previous fiscal year in expenditures and revenue items, and shall explain
any major changes in the financial policy;
A consolidated statement of receipts and expenditures for all funds;
An analysis of property valuation;
An analysis of the tax rate; tax levies and tax collections by years for at least five (5) years
for the number of years for which records are available;
General fund resources in detail;
Summary of proposed expenditures by fund, department, and activity;
2019‐2020 ADOPTED BUDGET
21 OVERVIEW. Summary of proposed expenditures by character and object;
Detailed estimates of expenditures shown separately for each activity to support the
summaries. Such estimates of expenditures are to include an itemization of positions
showing the number of persons having each title and the rate of pay;
A revenue and expense statement for all types of bonds;
A description of all bond issues outstanding, showing rate of interest, date of issue,
maturity date, amount authorized, amount issued and amount outstanding;
A schedule of requirements for the principal and interest on each issue bonds;
A special fund section;
The appropriation ordinance;
The tax levying ordinance;
A capital improvement program for the budget year and proposed method of financing;
A summary of the condition of machinery, equipment, and buildings;
A suggested legislative program and the highlights of the proposed administrative
program.
In August, the City Council and department/division heads attend a budget workshop at which
the staff presents departmental programs, goals, objectives, and needs in order to receive
direction on programs and service levels from the council.
III. Adoption of the Budget
The budget and all the supporting schedules shall be filed with the City Secretary when submitted
to the Council and shall be open for public inspection by anyone interested. At the council
meeting at which time the budget is submitted, the council will fix the time and place of a public
hearing on the budget and shall cause to be published a notice of the hearing, setting forth the
time and place thereof and presenting a condensed summary of the budget, at least seven (7)
days before the date of the hearing. At the time and place set forth in the notice, or at any time
and place to which the public hearing shall be from time to time adjourned, the council shall hold
a public hearing on the budget submitted and all interested citizens shall be given an opportunity
to be heard for or against any item or the amount of any item herein contained.
The budget shall be adopted in original or amended form by the favorable votes of at least a
majority of all members of the whole council and shall be finally adopted not later than seven (7)
days prior to the beginning of the fiscal year. Should the council take no final action on or prior
to such date, the budget as submitted shall be deemed to have finally been adopted by the
council.
2019‐2020 ADOPTED BUDGET
22 OVERVIEW. Upon final adoption, the budget shall be in effect for the stated fiscal year.
IV. Amending the Budget
In cases of grave public necessity, emergency expenditures to meet unusual and unforeseen
conditions which could not, by reasonable diligent thought and attention, have been included in
the original budget, may from time to time be authorized by the affirmative vote of at least six
(6) members of the entire council, as amendments or supplements to the original budget. Such
supplements or amendments shall be filed with the original budget.
2019‐2020 ADOPTED BUDGET
23 OVERVIEW. Fiscal Year 2019‐2020
Budget Calendar
March & April 2019
Prior year budget review and begin developing priorities
for the next budget year
March 20, 2019 City Secretary to advertise citizen budget requests
April 2019 Review Revenues
April 10, 2019 Budget Packets to Division Directors
April 17, 2019 Departments submit revenue projections
April 19, 2019 Finance review of revenue complete
April 22, 2019 Requests for written budget input from citizens due
April 25, 2019 Review revenue projections - City Manager, Finance
Director, Mayor, Finance Chair
May 7, 2019 Public input on citizen budget requests
May 10, 2019
Budget preparation manuals due from Division Directors
to Director of Finance
May 10-17, 2019
City Manager and Director of Finance meet with Division
Directors to review and develop budget
July 1 - 5, 2019
City Manager and Director of Finance meet with Division
Directors to review and develop budget
July 9, 2019 1st Draft to Council
July 16, 2019 Preliminary budget workshop with Council and Staff
July 25, 2019
Receive Certified Tax Rolls from the Central Appraisal
District
2019‐2020 ADOPTED BUDGET
24 OVERVIEW. Fiscal Year 2019‐2020
Budget Calendar
August 6, 2019
Set time, date, and location of public hearing on
proposed tax rate (Must be at least 7 days prior to
hearing)
August 6, 2019
Council vote on maximum proposed tax rate (Must be
roll call vote)
August 12, 2019 Council budget workshop
August 16, 2019
File a copy of complete budget with City Secretary and
post on website. (Must be 30 days prior to tax rate
adoption.) (Must be at least 16 days prior to hearing on
budget)
August 21, 2019
County Assessor publish public notice on maximum
proposed tax rate (Must be at least 7 days prior to 1st
hearing and not later than September 1st)
August 22, 2019 Council budget workshop
August 27, 2019 Council budget workshop
8/31/2019 & 9/04/2019
Finance Director will publish notice of budget public
hearing (Must be 10 days prior to hearing but not more
than 30 days prior to hearing)
September 3, 2019
Public hearing on the proposed tax rate (1st) (Must be
at least 3 days before 2nd hearing)
September 5, 2019 Council budget workshop
September 10, 2019
Public hearing on budget (Council must take action on,
either vote to adopt or vote to postpone the final budget
vote.)
September 10, 2019 Ordinance adopting budget
2019‐2020 ADOPTED BUDGET
25 OVERVIEW. Fiscal Year 2019‐2020
Budget Calendar
September 10, 2019
Public hearing on the proposed tax rate (2nd) (Must be
at least 3 days prior to but not more than 14 days prior
to adoption of tax rate.)
September 17, 2019 Ordinance adopting tax rate by roll call vote
October 1, 2019 Begin new Budget Year 2019 – 2020
October 1, 2019 to
September 30, 2019
Monitor budget on a continuous basis and process
transferss and adjustments as necessary.
March
Budget review and revenue/expense projections for FY
2020 – 2021
2019‐2020 ADOPTED BUDGET
26 OVERVIEW. Community Profile
Overview
Stephenville is located in the heart of north
Central Texas in Erath County and is home to
approximately 22,660 people. Stephenville
serves as the center of commerce and recreation
to over 42,000 county residents.
Stephenville was incorporated in 1889 and
chartered a home‐rule city under Texas law in
1961 and operates under a council‐manager form
of government. A mayor and eight (8) council
members are elected by majority of the entire
city. Elections are held on the May General
Election date as prescribed by the Election Code, Vernon’s Texas Codes Annotated.
Economy and Employment
The City of Stephenville is the county seat and principal commercial, medical, retail and industrial
center of Erath County. Stephenville has maintained its strong economic position. Our economy
is based on agriculture and manufacturing. Agriculture has long been Erath County’s leading
industry. Livestock, especially beef, dairy cattle, and other livestock, has always been an
important agriculture producer in Erath County. The county accounts for 9% of the state’s total
milk production. The city has been fortunate to have several manufacturing industries in town.
Local manufacturing includes coated abrasives, oilfield related products, cream cheese, fiber
gratings and fasteners, metal processing of electrical products, trailer customization, and forged
pipe unions. Two of the plants are among our list of top ten largest taxpayers, and three of them
are among our list of top ten employers. Stephenville and Erath County sit on the edge of the
Barnett Shale formation. Minerals produced in the county include natural gas and limited
amounts of oil. Tarleton State University, a member of the Texas A & M System, provides further
economic stability as the largest employer.
Many people live in Stephenville and Erath County and commute to the Metroplex to work every
day. The short distance to the Metroplex makes Stephenville an attractive place to live. The
city’s hometown atmosphere combines with aggressive development attitude to produce results.
2019‐2020 ADOPTED BUDGET
27 OVERVIEW. The city anticipates future growth in the local economy because of capital improvements
completed this past year and new projects budgeted this year. The city has been successful in
attracting several residential developments, both single‐family and multi‐family.
The city has Wal‐Mart Supercenter that has been a catalyst to the regional economy for several
years and is one of the city’s major employers. Texas Heath Harris Methodist Hospital is one of
the area’s largest non‐retail employers, providing employment for doctors, nurses, and other
healthcare personnel. Other organizations with more than 140 employees include Tarleton State
University, a Division II NCAA Division university, the Stephenville Independent School District,
Saint Gobain Abrasives, FMC Company, Schreiber Foods, Erath County, Western Dairy Transport,
the Rock House, Western Dairy Transport, Tejas Tubular, Appleton Electric Co., Outlaw
Conversions, and City of Stephenville.
Retail sales for 2018 were over $805 million, which is .74% above 2017.
$0
$100,000,000
$200,000,000
$300,000,000
$400,000,000
$500,000,000
$600,000,000
$700,000,000
$800,000,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Retail Sales (Million)
Other
Agriculture
Construction
Manufacturing
Wholesale Trade
Building/Garden
Supplies
General
Merchandise
Food Stores
HomeFurnishings
Automotive Stores
Apparel Stores
Hospitality &
Leisure
Eat/Drink Places
2019‐2020 ADOPTED BUDGET
28 OVERVIEW. Culture and Recreation
More than forty local churches provide worship and fellowship for about twenty denominational
groups. The nearest synagogue is located in Fort Worth.
Stephenville’s residents can take advantage of many activities offered by the Stephenville Parks
and Recreation Department, Stephenville Museum, and the Stephenville Public Library.
Numerous organizations such as 4‐H, Girl and Boy Scouts, and Future Farmers of America
encourage the personal growth of young people.
Stephenville Parks and Recreation facilities include a multi‐faceted sports complex with baseball
and softball fields, soccer fields, an RV Park, picnic areas, tennis courts, an aquatic center, and
indoor recreation center, as well as an amphitheater, which attracts many live concerts
throughout the year.
Many other cultural and recreational facilities are within a one and one‐half hour drive east on
US 377 in the Dallas/Fort Worth area. Stephenville offers all the amenities of small town life
while the conveniences offered by a large metropolitan area are easily within reach.
Education
Stephenville schools provide high quality education for the district’s children. The public school
system is large enough to offer progressive and diverse programs, and small enough to allow
teachers and administrators to cultivate a personal, active interest in each student. The
instructional staff at SISD is exceptionally well qualified.
Award winning programs in academics, fine arts, vocational education, athletics, and leadership
are available to the district’s more than 3,600 students.
Ranger College opened a campus in Stephenville in January 2010 to serve Stephenville and the
surrounding community, offering general education courses, continuing education courses, and
vocational and career training programs.
Tarleton State University, a member of the Texas A&M System, provides quality programs of
undergraduate, graduate, and non‐traditional education. The Stephenville student body includes
representatives from 217 Texas counties, 42 states, and 20 foreign counties. Tarleton’s
Stephenville Campus 2019 spring enrollment was just under 8,500 students, with total
enrollment for all Tarleton campuses in excess of 12,000.
2019‐2020 ADOPTED BUDGET
29 OVERVIEW. The Tarleton core curriculum provides solid liberal arts foundation for all students. Tarleton
offers 66 undergraduate and 27 graduate programs as well as 2 doctorate programs. Degree
areas include agriculture, business administration, teacher education, allied health, the fine arts,
social sciences, physical and biological sciences, humanities, mathematics, and technology. Still
other degree areas include preparation for professional schools such as dentistry, engineering,
law, medicine and veterinary medicine.
2019‐2020 ADOPTED BUDGET
30 OVERVIEW.
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2019‐2020 ADOPTED BUDGET
31 OVERVIEW. Miscellaneous Statistical Information
Date of incorporation: August 6, 1889 Form of Government: Home Rule
Population: 22,660
Number of Employees (excluding police and fire):
Full‐time 70
City of Stephenville Facilities and Services:
Area in square miles 11.79
Miles of streets 93
Number of street lights 1,164
Culture and Recreation:
Recreation center 1
Parks 3
Park acreage 142
Swimming pools 1
Play Grounds 4
Amphitheater 1
Baseball/Softball Diamonds 11
Soccer/Football Fields 1
Senior Center 1
Fire Protection:
Number of stations 2
Number of fire personnel and officers 31
Number of volunteer firefighters
Number of fire calls answered 385
Number of ambulance calls answered 1,842
Number of inspections conducted 392
2019‐2020 ADOPTED BUDGET
32 OVERVIEW. Miscellaneous Statistical Information Continued
Police Protection:
Number of stations 1
Number of police personnel and officers 56
Number of patrol units 11
Number of law violations:
Physical arrests 742
Traffic violations 3,767
Parking violations 177
Calls for Service 13,785
Sewerage System:
Miles of sanitary sewers 117
Number of treatment plants 1
Number of service connections
Daily average treatment in gallons 1,310,000,000
Max daily capacity in gallons 9,000,000,000
Water System:
Miles of water mains 131
Number of service connections 6,813
Number of fire hydrants 816
Daily average consumption in gallons 2,117,000,000
Max daily capacity in gallons 5,750,000,000
2019‐2020 ADOPTED BUDGET
33 FINANCIAL SUMMARY City of Stephenville
Budget Summary All Funds
FY 2019‐2020
10/11/19 11:14
Water Storm
General Sewer Landfill Airport Water
Fund Fund Fund Fund Fund
Estimated Cash Balance 10/01 7,339,631 20,885,197 455,676 220,867 909,454
Revenues
Taxes 13,843,606
Licenses & Permits 245,440 20,000
Fines & Forfeitures 170,200
Intergovernmental 448,176 1,990,000
Service Charges 1,130,854 8,443,975 800,000 109,756 646,247
Other Revenue 240,154 276,414 13,350 1,624,488 10,000
Total Revenue 16,078,430 8,720,389 813,350 1,734,244 2,666,247
Transfers In 1,034,955 40,337 ‐ ‐ ‐
Transfers Out (1,071,572) (889,555) (35,136) ‐ (150,601)
Expenditures
Personnel Costs 11,159,836 1,353,062 222,346 2,405 ‐
Operating Expenditures 3,467,912 3,009,756 157,789 78,929 105,000
Capital Expenditures 493,978 18,744,777 450,000 1,804,707 1,999,869
Debt Service 353,956 1,584,455 ‐ ‐ 500,238
Total Expenditures 15,475,682 24,692,050 830,135 1,886,041 2,605,107
Net Revenues over(under) Expenditures 566,131 (16,820,879) (51,921) (151,797) (89,461)
Estimated Cash Balance 09/30 7,905,762 4,064,318 403,755 69,070 819,993
Restricted:
Operational Reserve 3,656,937 1,090,705 95,034 20,334 26,250
Debt Service 319,172 1,588,107 499,526
Tourism and Visitor Bureau
Capital Projects
Child Safety
Court Technology
Public Safety
Economic Development
Airport Improvement 384,754
Grant Match 150,000 ‐
Recreation Hall Improvements 136,750
Eastside Sewer
Estimated Unrestricted Cash Balance 9/30 3,258,149 1,385,506 308,721 48,736 294,217
2019‐2020 ADOPTED BUDGET
34 FINANCIAL SUMMARY City of Stephenville
Budget Summary All Funds
FY 2019‐2020
10/11/19 11:27
Hotel Debt Capital Non‐Major
Occupancy Service Project Special Revenue
Tax Fund Fund Fund Funds Total
Estimated Cash Balance 10/01 155,417 205,698 472,396 52,346 30,696,682
Revenues
Taxes 500,000 260,600 14,604,206
Licenses & Permits 265,440
Fines & Forfeitures 10,000 180,200
Intergovernmental 3,550 2,441,726
Service Charges 19,543 11,150,375
Other Revenue 55,000 1,000 8,000 1,250 2,229,656
Total Revenue 555,000 261,600 27,543 14,800 30,871,603
Transfers In ‐ ‐ 1,071,572 ‐ 2,146,864
Transfers Out ‐ ‐ ‐ ‐ (2,146,864)
Expenditures
Personnel Costs 79,256 ‐ ‐ ‐ 12,816,905
Operating Expenditures 475,744 ‐ ‐ 15,868 7,310,998
Capital Expenditures ‐ ‐ 1,108,502 ‐ 24,601,833
Debt Service ‐ 260,850 ‐ 2,699,499
Total Expenditures 555,000 260,850 1,108,502 15,868 47,429,235
Net Revenues over(under) Expenditures ‐ 750 (9,387) (1,068) (16,557,632)
Estimated Cash Balance 09/30 155,417 206,448 463,009 51,278 14,139,050
Restricted:
Operational Reserve 138,750 5,028,010
Debt Service 206,448 2,613,253
Tourism and Visitor Bureau 16,667 16,667
Capital Projects 463,009 463,009
Child Safety 7,642 7,642
Court Technology 11,290 11,290
Public Safety 32,346 32,346
Economic Development 0
Airport Improvement 384,754
Grant Match 150,000
Recreation Hall Improvements 136,750
Eastside Sewer
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐ 5,295,328
2019‐2020 ADOPTED BUDGET
35 FINANCIAL SUMMARY City of Stephenville
Budget Summary All Funds
FY 2019‐2020
10/11/19 11:27
Discrete
Component
Unit
Estimated Cash Balance 10/01 850,000
Revenues
Taxes 559,767
Licenses & Permits
Fines & Forfeitures
Intergovernmental
Service Charges
Other Revenue 12,000
Total Revenue 571,767
Transfers In
Transfers Out
Expenditures
Personnel Costs 227,100
Operating Expenditures 344,667
Capital Expenditures
Debt Service
Total Expenditures 571,767
Net Revenues over(under) Expenditures 0
Estimated Cash Balance 09/30 850,000
Restricted:
Operational Reserve 142,942
Debt Service
Tourism and Visitor Bureau
Capital Projects
Child Safety
Court Technology
Public Safety
Economic Development 707,058
Airport Improvement ‐
Grant Match
Recreation Hall Improvements
Eastside Sewer ‐
Estimated Unrestricted Cash Balance 9/30
2019‐2020 ADOPTED BUDGET
36 FINANCIAL SUMMARY City of Stephenville
Summary of Revenues
Budgeted Amounts Recommended
Amended Proposed Budget Changes
Source of Funds 2018-19 2019-20 Positive (Negative) Percent Change
Taxes 14,456,955 15,218,973 762,018 5.27%
Licenses and permits 231,870 265,440 13,570 5.85%
Fines and forfeitures 180,450 180,450 0 0.00%
Intergovernmental grants 4,377,098 4,067,214 (319,884) (7.31%)
Service charges 10,296,746 11,130,832 834,086 8.10%
Interest on investments 377,000 416,800 39,800 10.56%
Other Income 186,304 163,661 (22,643) (12.15%)
Total Revenue before 30,106,423 31,443,370 1,306,947 4.34%
Debt Proceeds 1,333,310 0 (1,333,310) (100.00%)
Total Revenue 31,439,733 31,443,370 (26,363) (0.08%)
General Funds
Taxes
Property Taxes 5,608,116 6,180,994 572,878 10.22%
Sales Tax 5,790,679 6,008,963 218,284 3.77%
Other taxes 1,585,009 1,653,649 68,640 4.33%
Licenses and permits 231,870 245,440 13,570 5.85%
Fines and forfeitures 170,200 170,200 0 0.00%
Intergovernmental 488,379 448,176 (40,203) (8.23%)
Service charges 1,098,177 1,130,854 32,677 2.98%
Interest on investments 76,000 172,800 96,800 127.37%
Other Income 96,246 67,354 (28,892) (30.02%)
Debt Proceeds 1,333,310 0 (1,333,310) (100.00%)
Total General Fund 16,477,986 16,078,430 (399,556) (2.42%)
Utility Fund
Water sales 4,574,640 5,079,000 504,360 11.03%
Wastewater charges 2,868,376 3,072,000 203,624 7.10%
Service and delinquent charges 257,157 292,975 35,818 13.93%
Interest on investments 287,000 208,000 (79,000) (27.53%)
Intergovernmental 275,000 0 (275,000) (100.00%)
Other Income 64,454 68,414 3,960 6.14%
Total Operating Revenue 8,326,627 8,720,389 393,762 4.73%
Debt Proceeds 0 0 0 0.00%
Total Utility Fund 8,326,627 8,720,389 393,762 4.73%
Landfill Fund
Gate fees 748,879 800,000 51,121 6.83%
Interest on investments 5,000 5,000 0 0.00%
Other Income 5,350 8,350 3,000 56.07%
Total Landfill Fund 759,229 813,350 54,121 7.13%
2019‐2020 ADOPTED BUDGET
37 FINANCIAL SUMMARY City of Stephenville
Summary of Revenues
Budgeted Amounts Recommended
Amended Proposed Budget Changes
Source of Funds 2018-19 2019-20 Positive (Negative) Percent Change
Airport Fund
Hangar rental 106,380 105,316 (1,064) (1.00%)
Service and delinquent charges 1,440 1,440 0 0.00%
Intergovernmental Grants 1,630,019 1,624,488 (5,531) (0.34%)
Gasoline Sales 3,000 3,000 0 0.00%
Other Income 0 0 0 0.00%
Total Airport Fund 1,740,839 1,734,244 (6,595) (0.38%)
Storm Water Drainage Fund
Storm water drainage fee 638,697 646,247 7,550 1.18%
Licenses and permits 0 20,000
Intergovernmental Grants 1,980,000 1,990,000 10,000 0.51%
Interest on investments 5,000 10,000 5,000 100.00%
Total Stormwater Fund 2,623,697 2,666,247 22,550 0.86%
Special Revenue Funds
Hotel/Motel Tax 480,275 555,000 74,725 15.56%
Child Safety 5,000 5,000 0 0.00%
Municipal Court Technology 5,250 5,250 0 0.00%
Public Safety 3,700 4,550 850 22.97%
494,225 569,800 75,575 15.29%
Other Funds
Capital Projects Fund
Other Income 20,254 19,543 (711) 100.00%
Interest 1,000 8,000 7,000 700.00%
Debt Service Fund
Property Taxes 466,445 260,600 (205,845) (44.13%)
Interest 1,000 1,000 0 0.00%
Stephenville Economic Dev
Sales Tax 4B 526,431 559,767 33,336 6.33%
Interest 2,000 12,000 10,000 500.00%
Total Other Funds 1,017,130 860,910 (156,220) (15.36%)
Total Funds 31,439,733 31,443,370 (16,363) (0.05%)
2019‐2020 ADOPTED BUDGET
38 FINANCIAL SUMMARY City of Stephenville
Summary of Transfers
Budgeted Amounts Recommended
Amended Proposed Budget Changes
Source of Funds 2018-19 2019-20 Positive (Negative) Percent Change
Transfers In
General Fund 634,289 1,034,955 400,666 63.17%
Utility Fund 16,616 40,337 23,721 142.76%
Airport Fund 615,246 0 (615,246) (100.00%)
Hotel Occupancy Tax Fund 0 0 0 0.00%
Capital Projects Fund 1,020,444 1,071,572 51,128 5.01%
Total Transfers In 2,286,595 2,146,864 (139,731) (6.11%)
Transfers Out
General Fund (1,635,690) (1,071,572) 564,118 34.49%
Utility Fund (580,472) (889,555) (309,083) (53.25%)
Landfill Fund (23,047) (35,136) (12,089) (52.45%)
Storm Water Drainage Fund (47,386) (150,601) (103,215) (217.82%)
Total Transfers Out (2,286,595) (2,146,864) 139,731 6.11%
2019‐2020 ADOPTED BUDGET
39 FINANCIAL SUMMARY City of Stephenville
Summary of Expenditures
Budgeted Amounts Recommended
Amended Proposed Budget Changes
Source of Funds 2018-19 2019-20 Positive (Negative) Percent Change
General Government:
City Council 129,779 124,619 (5,160) (3.98%)
City Manager 278,753 417,865 139,112 49.91%
City Secretary 204,895 134,350 (70,545) (34.43%)
Human resources 256,189 236,557 (19,632) (7.66%)
Total General Government 869,616 913,391 43,775 5.03%
Finance and Administration:
Emergency management 21,122 24,122 3,000 14.20%
Municipal building 164,928 113,140 (51,788) (31.40%)
Municipal Service Center 93,055 97,970 4,915 5.28%
Financial Admin/Accounting 527,297 494,132 (33,165) (6.29%)
Information Technology 310,499 311,719 1,220 0.39%
Tax 164,476 168,026 3,550 2.16%
Legal counsel 130,683 126,630 (4,053) (3.10%)
Municipal court 261,472 179,791 (81,681) (31.24%)
Total Finance and 1,673,532 1,515,530 (158,002) (9.44%)
Parks & Leisure Services:
Parks & Leisure Services
dii i
441,812 426,190 (15,622) (3.54%)
Recreation 626,759 741,957 115,198 18.38%
Park Maintenance 940,683 839,602 (101,081) (10.75%)
Library 254,385 254,639 254 0.10%
Senior citizens center 153,428 149,157 (4,271) (2.78%)
Aquatic Center 233,227 290,182 56,955 24.42%
Total Parks & Leisure 2,650,294 2,701,727 51,433 1.94%
Public Works:
Street maintenance 1,047,408 955,361 (92,047) (8.79%)
Fire Department:
Total Fire Department 4,590,968 3,389,744 (1,201,224) (26.16%)
Police Department:
Total Police Department 5,586,335 5,488,633 (97,702) (1.75%)
Community Development
Total Community
l 588,493 511,296 (77,197) (13.12%)
Total General Fund 17,006,646 15,475,682 (1,530,964) (9.00%)
2019‐2020 ADOPTED BUDGET
40 FINANCIAL SUMMARY City of Stephenville
Summary of Expenditures
Budgeted Amounts Recommended
Amended Proposed Budget Changes
Source of Funds 2018-19 2019-20 Positive (Negative) Percent Change
Utility Fund
Utilities administration 1,198,405 1,146,642 (51,763) (4.32%)
Water production 1,067,396 883,656 (183,740) (17.21%)
Water distribution 1,373,292 1,459,716 86,424 6.29%
Water customer service 283,939 243,752 (40,187) (14.15%)
Wastewater collection 17,809,963 17,471,705 (338,258) (1.90%)
Wastewater treatment 1,338,735 1,195,686 (143,049) (10.69%)
Billing and collections 266,977 285,464 18,487 6.92%
Non-Departmental 2,636,013 2,005,429 (630,584) (23.92%)
Total Utility Fund 25,974,720 24,692,050 (1,282,670) (4.94%)
Landfill Fund
Total Landfill Fund 601,205 830,135 228,930 38.08%
Airport Fund
Total Airport Fund 2,334,908 1,886,041 (448,867) (19.22%)
Storm Water Drainage Fund
Operations 165,000 105,000 (60,000) (36.36%)
Capital 2,193,970 1,999,869 (194,101) (8.85%)
Debt Service 500,558 500,238 (320) (0.06%)
Total Storm Water Drainage
Fund 2,859,528 2,605,107 (254,421) (8.90%)
Special Revenue Fund
Hotel/Motel 559,319 555,000 (4,319) (0.77%)
ChildSafety 11,970 0 (11,970) (100.00%)
Court Technology 19,551 0 (19,551) (100.00%)
Public Safety 3,700 15,868 12,168 328.86%
Total Special Revenue Fund 594,540 570,868 (23,672) (3.98%)
Debt Service Fund
Total Debt Service Fund 467,445 260,850 (206,595) (44.20%)
Capital Projects Fund
Streets 1,040,698 1,108,502 67,804 6.52%
BRT Phase II 0 0 0 0.00%
Total Capital Project Fund 1,040,698 1,108,502 67,804 6.52%
Stephenville Economic Dev
Authority 583,315 571,767 (11,548) (1.98%)
Total Expenditures 51,463,005 48,001,002 (3,462,003) (6.73%)
2019‐2020 ADOPTED BUDGET
41 FINANCIAL SUMMARY
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2019‐2020 ADOPTED BUDGET
42 GENERAL FUND General Fund
The General Fund is responsible for providing basic services to the residents of the City. These
services include Public Safety (Municipal Court, Police and Fire); Public Works (Streets);
Development Services (Development, Planning, Inspections); Parks and Leisure (Parks,
Recreation Centers, Swimming Pool, Athletic Fields, Cemetery, Library); Administrative Services
(Finance, Purchasing, Human Resources, Information Technology, Management Information
Services); City Administration (City Council, City Secretary, Legal, City Manager).
The General Fund’s primary revenue sources are Ad Valorem Taxes, Sales Taxes, Franchise Fees
and Charges for City Services. The City Council is responsible for establishing a tax rate for the
General Fund. The chart below depicts the breakdown of the $16,078,430 budgeted general
fund revenues.
6,180,994
172,800
6,008,963
72,000
1,581,649
245,440
170,200
67,354
1,130,854
448,176
General Fund Revenue 2019‐2020
Ad Valorem Taxes
Interest Income
Sales Taxes
Mixed Drinks Tax
Franchise Fees
Licenses, Permits, Fees
Fines & Forfeitures
Other Revenues
Service Charges
Intergovernmental Revenue
2019‐2020 ADOPTED BUDGET
43 GENERAL FUND State statutes require that if the Maintenance and Operation (M&O) portion of the tax rate
exceeds the effective tax rate, then the City must publish a notice indicating the increase and
hold a public hearing. The proposed and adopted tax rate of $0.4700 per $100 of taxable value
exceeded the effective tax rate. The City of Stephenville published and held two public hearings
before the adoption of the tax rate. If the increase is 8% or greater, the citizens have the right to
petition for a “roll‐back” election. The rate did not require a roll‐back election.
The sales tax rate inside the City of Stephenville is 8.25%, with 1.375% dedicated for City use and
.125% dedicated to Economic Development (4B). The remainder goes to the State (6.25%) and
Erath County (0.5%).
As stated previously, General Fund expenditures are budgeted to total $15,475,682, which is an
overall decrease of 9% below the FY 2018‐2019 budget, as amended. A comparison of General
Fund budgeted expenditures by category between FY 2018‐2019 and FY 2019‐2020 is provided
in the chart below.
10,620,767 3,807,029 2,193,307 385,543 11,159,836 3,467,912 493,978 353,956 ‐
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Personnel Costs Operating
Expenditures
Capital
Expenditures
Debt Service
General Fund Expenditures by Category
FY 2018‐2019 FY 2019‐2020
2019‐2020 ADOPTED BUDGET
44 GENERAL FUND
The chart above reflects the General Fund expenditures by division, and the chart below depicts
the General Fund expenditures in more detail by department.
937,513
932,481
211,110
1,892,847
179,791
168,026
5,488,633
3,389,744
2,275,537
Administration
Administrative Services
Municipal Buildings
Community Development
Municipal Court
Tax Office
Police
Fire
Parks and Recreation
General Fund Expenditures 2019‐2020
2019‐2020 ADOPTED BUDGET
45 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND SUMMARY
FY 2019‐2020
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/01 7,556,518 7,901,584 7,901,584 7,339,631
Revenues
Taxes 12,375,842 12,983,804 13,039,728 13,843,606
Licenses & Permits 246,891 231,870 242,566 245,440
Fines & Forfeitures 137,184 170,200 104,682 170,200
Intergovernmental 267,957 488,379 268,032 448,176
Service Charges 970,323 1,098,177 1,189,813 1,130,854
Other Revenue 468,922 1,505,556 1,652,243 240,154
Total Revenue 14,467,118 16,477,986 16,497,064 16,078,430
Transfers In 437,947 634,289 634,289 1,034,955
Transfers Out (915,216) (1,635,690) (1,635,690) (1,071,572)
Expenditures
Personnel Costs 10,034,238 10,620,767 10,120,822 11,159,836
Operating Expenditures 3,184,692 3,807,029 3,729,234 3,467,912
Capital Expenditures 581,105 2,193,307 1,822,019 493,978
Debt Service 159,258 385,543 385,542 353,956
Total Expenditures 13,959,294 17,006,646 16,057,616 15,475,682
Net Revenues over(under) Expenditures 30,556 (1,530,061) (561,953) 566,131
Change in Receivables 45,133
Change in other assets 126,005
Change in Liabilities 244,325
Deferred Inflow of Resources (100,953)
Estimated Cash Balance 9/30 7,901,584 6,371,523 7,339,631 7,905,762
Restricted:
3 Months Operations 3,304,732 3,606,949 3,462,514 3,656,937
Debt Service 385,543 236,695 236,695 319,172
Airport Improvement 800,609 1,000,000 384,754 384,754
Grant Match 150,000 150,000 150,000 150,000
Recreation Hall Improvements 150,000 136,750 136,750
Estimated Unrestricted Cash Balance 9/30 3,260,699 1,227,879 2,968,918 3,258,149
2019‐2020 ADOPTED BUDGET
46 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND SUMMARY
FY 2019‐2020
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/01 7,646,782 7,655,445 7,662,719 7,667,988
Revenues
Taxes 14,299,845 14,710,761 15,135,121 15,573,368
Licenses & Permits 230,440 230,440 230,440 230,440
Fines & Forfeitures 170,200 170,200 170,200 170,200
Intergovernmental 224,600 224,600 224,600 224,600
Service Charges 1,130,854 1,130,854 1,130,854 1,130,854
Other Revenue 237,654 237,654 237,654 237,654
Total Revenue 16,293,593 16,704,509 17,128,869 17,567,116
Transfers In 660,753 667,928 687,158 708,709
Transfers Out (1,131,721) (1,167,882) (1,205,226) (1,243,791)
Expenditures
Personnel Costs 11,532,832 11,915,153 12,307,032 12,708,708
Operating Expenditures 3,661,958 3,698,578 3,735,564 3,772,920
Capital Expenditures 300,000 385,000 425,000 405,000
Debt Service 319,172 198,550 137,936 137,936
Total Expenditures 15,813,962 16,197,281 16,605,532 # 17,024,564
Net Revenues over(under) Expenditures 8,663 7,274 5,269 7,470
Change in Receivables
Change in other assets
Change in Liabilities
Deferred Inflow of Resources
Estimated Cash Balance 9/30 7,655,445 7,662,719 7,667,988 7,675,458
Restricted:
3 Months Operations 3,798,698 3,903,433 4,010,649 4,120,407
Debt Service 198,550 137,936 137,936 137,936
Airport Improvement 384,754 384,754 384,754 384,754
Grant Match 150,000 150,000 150,000 150,000
Recreation Hall Improvements 136,750 136,750 136,750 136,750
Estimated Unrestricted Cash Balance 9/30 2,986,693 2,949,846 2,847,899 2,745,611
2019‐2020 ADOPTED BUDGET
47 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND REVENUES
10/11/2019
15 30
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2109 2018‐2109 ADOPTED
0 TAXES
4001 PROPERTY TAX 5,313,057.46 5,575,116 5,575,116 6,167,994
4001.000A REFUNDS ON PROPERTY TAXES (11,006.66) ‐ (70,000) (25,000)
4003 PENALTY & INTEREST ‐ 30,000 34,414 35,000
4004 LATE RENDITION FEES ‐ 3,000 4,000 3,000
4010 CITY SALES TAX 5,545,373.60 5,790,679 5,777,849 6,008,963
4030 MIXED DRINKS TAX 85,715.18 66,000 72,416 72,000
4041 TELEPHONE FRANCHISE FEE 47,572.73 46,000 42,804 42,000
4042 ELECTRIC FRANCHISE FEE 744,004.31 744,000 823,509 770,000
4043 GAS FRANCHISE FEE 99,122.28 100,000 129,905 105,000
4044 CABLE TV FRANCHISE FEE 75,498.85 76,000 62,189 62,000
4044.0001 CABLE TV PEG FEE 12,378 12,500
4045 WATER/WW FRANCHISE FEE 312,904.58 383,009 404,880 420,149
4046 GARBAGE FRANCHISE FEE 163,599.40 170,000 170,268 170,000
** REVENUE CATEGORY TOTAL ** 12,375,841.73 12,983,804 13,039,728 13,843,606
1 LICENSES AND PERMITS
4102 ANIMAL PERMIT FEES 1,255.00 1,000 1,000 1,000
4103 SOLICITOR'S LICENSES 200.00 150 150 150
4104 GARAGE SALE PERMITS 1,880.50 2,000 1,564 1,800
4108 GAME ROOM LICENSE 1,250.00 1,000 1,104 500
4109 GAMING MACHINE REGISTRATION 1,565.00 1,750 1,345 500
4110 TAXI CAB LICENSE ‐ 50 ‐ 50
4112 LIQUOR LICENSE APPLICATION FEE 60.00 120 180 120
4113 PRIVATE EMS PROVIDER LICENSE 50.00 100 50 50
4114 CREDIT ACCESS BUSINESS LICENSE 1,400.00 1,500 ‐ 1,500
4115 CREDIT ACCESS BUSINESS APP FEE 300.00 300 ‐ 300
4120 BUILDING PERMITS 170,501.49 160,000 160,000 175,000
4122 P&Z AND BOA APPLICATIONS 4,300.00 2,000 5,500 2,000
4123 FILING FEES ‐ SUBD. PLATTS 6,330.00 3,850 4,000 3,850
4124 ELECTRICAL PERMITS 3,479.00 4,000 3,872 4,000
4126 MOBILE HOME PARK FEES 3,180.00 3,100 4,180 3,170
4127 PLUMBING PERMITS 5,276.00 5,000 5,262 5,000
4128 MECHANICAL PERMITS 725.00 750 1,250 1,250
4129 MOBILE HOME PERMITS 325.00 200 50 200
4130 FOOD SERVICE PERMITS 35,675.00 35,000 43,059 35,000
4131 PLAN REVIEW / FIRE CODE ‐ ‐ ‐ ‐
4132 BACK FLOW TESTING 9,138.60 10,000 10,000 10,000
** REVENUE CATEGORY TOTAL ** 246,890.59 231,870 242,566 245,440
2019‐2020 ADOPTED BUDGET
48 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND REVENUES
10/11/2019
15 30
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2109 2018‐2109 ADOPTED
2 FINES AND FORFEITURES
4201 MUNICIPAL COURT FINES 136,893.49 170,000 104,580 170,000
4220 DELINQUENT FINES 290.67 200 102 200
** REVENUE CATEGORY TOTAL ** 137,184.16 170,200 104,682 170,200
3 INTERGOVERNMENTAL
4301 ERATH COUNTY ‐ ‐ ‐
4302 STEPHENVILLE ISD 72,110.58 182,501 182,501 150,000
4303 FIBER OPTIC LEASE 3,600.00 3,600 3,600 3,600
4304 FEDERAL REIMBURSEMENT‐POLICE 12,976.33 17,000 14,077 17,000
4305 NTCCOG GRANTS ‐ ‐ ‐ ‐
4306 TARLETON REIMBURSEMENT 50,000.00 50,000 50,000 50,000
4350 GRANTS 129,269.85 235,278 17,854 227,576
** REVENUE CATEGORY TOTAL ** 267,956.76 488,379 268,032 448,176
4 SERVICE CHARGES
4401 FIRE DEPT MISCELLANEOUS 77,153.02 ‐ 129,770
4403 EMERGENCY AMBULANCE 535,362.24 650,000 649,279 575,000
4405.0001 LIBRARY COPIER 2,096.70 1,600 2,151 2,000
4405.0003 BOOKS 61.98 100 100 100
4405.0006 LIBRARY MISCELLANEOUS 78.00 100 200 100
4406 LIBRARY FINES 305.00 300 339 350
4407 NON‐RESIDENT FEES ‐ ‐ ‐ ‐
4410 AQUATIC CTR‐GATE FEES 84,837.29 110,000 90,000 90,000
4410.000A AQUATIC CTR‐SWIMMING LESSONS 9,665.00 14,500 10,000 10,000
4410.000B AQUATIC CTR‐RENTAL RESERVATION 6,762.25 12,000 7,500 7,500
4410.000C AQUATIC CTR‐PROGRAM ACTIVITIES 4,463.05 5,000 4,500 4,500
4410.000D AQUATIC CTR‐CONCESSION COMMISS 20,949.55 31,000 25,000 26,000
4411 PARK FACILITIES RENTAL 14,290.00 12,500 15,057 15,000
4411.000C RENTAL‐SR. CITIZEN FACILITY 3,045.00 4,000 3,364 4,200
4412 CAMPER SITE FEES 6,400.36 8,250 8,280 9,000
4413.000A REC. ADULT PROGRAM ACTIVITIES 149.00 500 250 500
4413.000B REC. YOUTH PROGRAM ACTIVITIES 4,862.37 18,841 18,841 88,030
4413.000C REC. SENIOR PROGRAM ACTIVITIES 10,174.04 10,000 6,631 9,000
4413.000D REC. SR. CITIZEN DANCES 4,123.00 3,000 2,500 2,500
4414.000A REC. ADULT LEAGUES 12,550.00 30,000 12,500 12,500
4414.000B REC. YOUTH LEAGUES 86,402.25 75,000 75,000 75,000
4415 REC. PROGRAM SPONSORS ‐ 10,000 ‐ 11,874
4416 REC. SPECIAL EVENTS 17,320.00 5,000 20,000 20,000
2019‐2020 ADOPTED BUDGET
49 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND REVENUES
10/11/2019
15 30
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2109 2018‐2109 ADOPTED
4419 BALL FIELD CONCESSIONS 419.99 10,000 10,000 10,000
4420 CEMETERY LOT SALES 35,508.64 30,000 20,000 30,000
4422 REC‐SR CITIZEN VENDING MACH 109.95 272 250
4425 PUBLIC SAFETY REPORTS 3,048.47 3,336 3,798 4,000
4426 POLICE ESCORT FEES 605.00 450 450 450
4428 FALSE ALARMS 1,400.00 1,800 1,800 1,800
4435 LEASES 5,400.00 5,400 4,200 4,200
4440 PARKLAND DEDICATION FEE ‐ 27,000 27,000 72,000
4455 STREET CUTS/CURB/GUTTER 20,835.63 15,000 15,000 15,000
4465 LOT MOWING & DEMOLITION 1,945.54 3,500 26,031 30,000
** REVENUE CATEGORY TOTAL ** 970,323.32 1,098,177 1,189,813 1,130,854
5 OTHER REVENUE
4501 INTEREST ON INVESTMENTS 102,003.31 70,000 167,144 165,000
4501.000A INTEREST ON CHECKING ACCOUNTS 6,603.21 6,000 10,025 7,800
4510 SALE OF CITY EQUIPMENT 21,539.00 21,932 21,932 20,000
4515 SALE OF CITY LAND 1,100.00 ‐ ‐ ‐
4520 INSURANCE PROCEEDS 102,983.24 ‐ 21,187 ‐
4520.000T TORNADO INSURANCE PROCEEDS ‐ ‐ ‐ ‐
4540 INSUFFICIENT CHECK FEES 90.00 100 60 90
4541 MISCELLANEOUS 3,636.69 21,892 15,000 7,500
4542 DONATIONS & CONTRIBUTIONS 17,960.00 10,710 14,198 ‐
4542.0705 POLICE DEPT DONATIONS‐CID ‐ ‐ ‐ ‐
4543 SR CIT‐DONATIONS/MEMORIALS 5,045.37 1,500 1,500 1,500
4543.0001 SENIOR CITIZEN DANCE DONATIONS 9,529.05 10,000 10,000 10,000
4544 LIBRARY DONATIONS/MEMORIALS 239.37 3,790 3,790 350
4544.0001 BOOK DONATIONS 10,792.48 ‐ 495 ‐
4545 OVER ‐ SHORT (0.71) ‐ 1 ‐
4547 POLICE DEPT MISC 7,545.46 ‐ 177 ‐
4548 K‐9 DONATIONS ‐ ‐ 25,035 ‐
4560 CAPITAL LEASE PROCEEDS 163,751.08 1,333,310 1,333,310 ‐
4579 SEDA ADMIN REIMBURSEMENT 13,847.35 26,322 25,400 27,914
4596 CREDIT CARD FEES 300 ‐
4599 UNREALIZED GAIN/(LOSS) ON INV. 2,256.78 ‐ 2,688 ‐
** REVENUE CATEGORY TOTAL ** 468,921.68 1,505,556 1,652,243 240,154
*** FUND TOTAL REVENUES *** 14,467,118.24 16,477,986 16,497,064 16,078,430
2019‐2020 ADOPTED BUDGET
50 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND TRANSFERS
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
TRANFERS IN
4590 TRANS. FR OTHER FUNDS‐ADM. FEE 359,225.00 580,472 580,472 889,555
4591 TRANSFER FM LANDFILL 52,182.00 23,047 23,047 35,136
4592 TRANSFER FROM STORM DRAINAGE 26,540.00 30,770 30,770 110,264
** TRANSFERS IN TOTAL ** 437,947.00 634,289 634,289 1,034,955
TRANFERS OUT
5105‐800 OPERATING TRANSFERS OUT ‐
5900‐800 TRANSFER OUT 875,000.00 1,020,444 1,020,444 1,071,572
5900‐807 TRANSFER OUT TO HOT FUNDS 216.00 ‐
5900‐810 TRANSFER OUT TO CAPITAL PROJECTS 40,000.00 ‐
5500‐801 TRANSFER TO AIRPORT FUND 615,246 615,246
5501‐800 TRANSFER TO CAPITAL PROJECTS ‐
** TRANSFERS OUT TOTAL ** 915,216.00 1,635,690 1,635,690 1,071,572
2019‐2020 ADOPTED BUDGET
51 GENERAL FUND City Council
General Fund Central Government Division 51 Department 01
Program Description
Stephenville is a home‐rule city. The City Council consists of eight council members and a mayor.
All members of the Council are elected at‐large. The City Council operates under the Stephenville
City Charter, City ordinances and State law. Four officers of the City are appointed by the City
Council and operate under its guidance: City Administrator, City Attorney, City Secretary and
Municipal Judge.
The City Council is the policy‐making arm of city government. It has a wide variety of tasks, which
include approving any expenditure of the City, which exceeds the amount stipulated in the
Charter and by State law, appointing board and commission members, ordering regular and
special elections and considering zoning issues.
The City Council must study, analyze and approve complex plans for expansion and rehabilitation
of the city’s utilities and other progressive plans that may benefit the citizens.
Performance Objectives
Develop policies, which enhance the quality of life for the community while preserving its
unique character and natural resources.
Ensure the long‐term financial viability of Stephenville.
Promote community involvement and participation in local government.
Attend regular and special Council meetings.
2019‐2020 ADOPTED BUDGET
52 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 CITY COUNCIL ADMINISTRATION
1‐PERSONNEL
5101‐111 SALARIES 20,200.00 24,000 23,400 24,000
5101‐113 PART‐TIME WAGES 963.50 1,000 ‐ 1,000
5101‐118 ONE‐TIME PAY ADJUSTMENT ‐
5101‐121 RETIREMENT 88.04 67 ‐ 68
5101‐122 SOCIAL SECURITY 1,614.31 1,913 1,859 1,913
5101‐123 WORKERS' COMPENSATION 472.00 216 286 286
5101‐125 GROUP INSURANCE 190.66 ‐ ‐
** CATEGORY TOTAL ** 23,528.51 27,196 25,545 27,267
2‐CONTRACTUAL
5101‐211 POSTAGE 17.02 200 200 200
5101‐212 COMMUNICATIONS ‐ ‐ ‐
5101‐213 PRINTING 2,082.13 1,000 500 1,000
5101‐214 ADVERTISING & PUBLIC NOTICES 2,247.54 3,000 3,000 3,000
5101‐215 EDUCATION & SCHOOLING 3,494.40 6,000 6,000 11,000
5101‐216 NEWSPAPER PUBLIC NOTICES ‐ 1,000 2,200 1,000
5101‐224 INSURANCE 1,907.34 1,993 1,691 1,993
5101‐252 DUES & SUBSCRIPTIONS 9,548.35 10,295 10,295 11,159
5101‐253 OUTSIDE PROFESSIONAL 10,287.14 39,000 39,000 41,000
5101‐254 SPECIAL SERVICES 9,664.85 25,995 25,995 10,000
** CATEGORY TOTAL ** 39,248.77 88,483 88,881 80,352
3‐GENERAL SERVICES
5101‐317 PHOTO & DUPLICATION 1,223.70 1,000 1,000 1,000
5101‐332 OPERATING SUPPLIES 1,909.95 2,600 2,202 5,500
5101‐333 COMPUTER SUPPLIES 4,933.04 500 500 500
** CATEGORY TOTAL ** 8,066.69 4,100 3,702 7,000
2019‐2020 ADOPTED BUDGET
53 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 CITY COUNCIL ADMINISTRATION
5101‐413 OFFICE EQUIPMENT MAINT. ‐
5101‐416 COMPUTER MAINTENANCE 10,000 9,245 10,000
** CATEGORY TOTAL ** ‐ 10,000 9,245 10,000
5‐CAPITAL OUTLAY
5101‐516 COMPUTER EQUIPMENT 8,800.00 ‐
** CATEGORY TOTAL ** 8,800.00 ‐ ‐ ‐
** DEPARTMENT TOTAL ** 79,643.97 129,779 127,373 124,619
2019‐2020 ADOPTED BUDGET
54 GENERAL FUND
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2019‐2020 ADOPTED BUDGET
55 GENERAL FUND City Manager
General Fund Central Government Division 51 Department 02
Program Description
The city manager is appointed by the city council and is the chief administrative and executive
officer for the city.
The city manager is responsible for the administration of all city departments and transfers city
council policy into viable work programs.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
City Manager 1 1 1
Assistant City Manager 0 1 1
Administrative Assistant 1 1 1
TOTAL 2 3 3
Performance Objectives
Ensure the delivery of quality services to citizens through effective management and efficient
administration.
Coordinate the implementation of city council goals and objectives with all city departments.
Facilitate community activities to address public requests for needs and services.
Improve citizen’s awareness and understanding of city programs, services and issues and
promote a positive public image of the organization.
Respond to citizen concerns and city council requests in a timely manner.
2019‐2020 ADOPTED BUDGET
56 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
02 CITY MANAGER
1‐PERSONNEL
5102‐111 SALARIES 170,436.55 197,693 175,577 293,476
5102‐112 OVERTIME 476.38 ‐ ‐
5102‐115 INCENTIVE PAY 360.10 ‐ 360 360
5102‐117 SICK TIME BUY BACK 2,707 2,707 2,756
5102‐118 ONE‐TIME PAY ADJUSTMENT 1,754 1,754 2,916
5102‐121 RETIREMENT 15,424.60 13,890 12,439 23,994
5102‐122 SOCIAL SECURITY 13,236.05 15,970 14,278 23,738
5102‐123 WORKER'S COMPENSATION 674.00 672 661 1,095
5102‐125 GROUP INSURANCE 15,682.04 17,103 15,880 22,005
5102‐126 CAR ALLOWANCE 6,000.00 6,600 6,000 9,600
5102‐127 CELL PHONE ALLOWANCE 325.00 1,200 600 1,200
** CATEGORY TOTAL ** 222,614.72 257,589 230,256 381,140
2‐CONTRACTUAL
5102‐211 POSTAGE 27.96 ‐ 5 250
5102‐212 COMMUNICATION 343.57 700 20 850
5102‐215 EDUCATION & SCHOOLING 23,000.07 10,500 10,247 29,100
5102‐224 OTHER INSURANCE 676.74 714 1,293 1,300
5102‐252 DUES & SUBCRIPTIONS 1,822.00 8,000 8,000 3,850
5102‐253 OUTSIDE PROFESSIONALS ‐ ‐
5102‐254 SPECIAL SERVICES ‐ ‐
** CATEGORY TOTAL ** 25,870.34 19,914 19,565 35,350
3‐GENERAL SERVICES
5102‐314 OFFICE SUPPLIES 449.09 500 500 500
5102‐316 WEARING APPAREL 250 250 375
5102‐317 PHOTO & DUPLICATION ‐ ‐
5102‐332 OPERATING SUPPLIES 13.19 500 500 500
** CATEGORY TOTAL ** 462.28 1,250 1,250 1,375
** DEPARTMENT TOTAL ** 248,947.34 278,753 251,071 417,865
2019‐2020 ADOPTED BUDGET
57 GENERAL FUND City Secretary
General Fund Central Government Division 51 Department 03
Program Description
The city secretary is appointed by the city council and in that the capacity records, maintains,
and/or composes minutes, ordinances, resolutions, agendas, proclamations and other
miscellaneous records.
The city secretary administers all municipal elections ordered by the city council. This position is
also records manager of the city and is responsible for the composition of the records retention
and destruction schedule mandated by state law. In addition, the city secretary must see that all
revisions to the code of ordinances are codified and distributed.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
City Secretary 1 1 1
TOTAL 1 1 1
Performance Objectives
Administer regular and special elections in accordance with state law and city charter.
Oversee the records management program.
Compose and require compliance with the retention/destruction schedule as mandated by
state law.
Perform all duties for the city council according to the city charter and state law.
Perform all other duties of the office of the city secretary in accordance with the law in a
manner that best serves the citizens of Stephenville.
2019‐2020 ADOPTED BUDGET
58 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
03 CITY SECRETARY
1‐PERSONNEL
5103‐111 SALARIES 59,937.84 61,442 61,442 67,358
5103‐115 INCENTIVE PAY 83.10 ‐ ‐ ‐
5103‐117 SICK TIME BUY BACK 718 ‐ ‐
5103‐118 ONE‐TIME PAY ADJUSTMENT 604 604 662
5103‐121 RETIREMENT 5,539.99 4,423 4,423 5,527
5103‐122 SOCIAL SECURITY 4,830.17 5,077 5,077 5,479
5103‐123 WORKER'S COMPENSATION 307.00 239 235 253
5103‐125 GROUP INSURANCE 7,753.44 7,940 7,940 7,335
5103‐126 CAR ALLOWANCE 3,600.00 3,600 3,600 3,600
** CATEGORY TOTAL ** 82,051.54 84,043 83,321 90,214
2‐CONTRACTUAL
5103‐211 POSTAGE 21.09 50 50 50
5103‐212 COMMUNICATIONS 680.86 700 700 1,000
5103‐215 EDUCATION & SCHOOLING 9,266.71 9,150 7,745 10,450
5103‐224 OTHER INSURANCE 150.37 157 157 157
5103‐252 DUES & SUBSCRIPTIONS 777.72 1,000 1,000 579
5103‐253 OUTSIDE PROFESSIONAL 11,507.14 3,500 3,500 16,425
** CATEGORY TOTAL ** 22,403.89 14,557 13,152 28,661
3‐GENERAL SERVICES
5103‐313 BOOKS & EDUCATIONAL MATERIAL 5,186.83 500 555 500
5103‐314 OFFICE SUPPLIES 493.27 500 500 500
5103‐317 PHOTO & DUPLICATION 32.00 50 ‐ ‐
5103‐333 COMPUTER SUPPLIES 1,259.20 500 1,900 500
** CATEGORY TOTAL ** 6,971.30 1,550 2,955 1,500
4‐MACHINE & EQUIPMENT MAINTENANCE
5103‐413 OFFICE EQUIPMENT
5103‐416 COMPUTER MAINTENANCE 16,425 13,975 13,975
** CATEGORY TOTAL ** ‐ 16,425 13,975 13,975
2019‐2020 ADOPTED BUDGET
59 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
03 CITY SECRETARY
5‐CAPITAL OUTLAY
5103‐516 COMPUTER EQUIPMENT 88,320 15,000 ‐
** CATEGORY TOTAL ** ‐ 88,320 15,000 ‐
** DEPARTMENT TOTAL ** 111,426.73 204,895 128,403 134,350
2019‐2020 ADOPTED BUDGET
60 GENERAL FUND
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2019‐2020 ADOPTED BUDGET
61 GENERAL FUND Emergency Management
General Fund Central Government Division 51 Department 04
Program Description
Emergency management provides funds for disaster preparedness related expenses. This
includes funding for public information, siren maintenance planning, communication expenses
and simulation training.
Performance Objectives
Maintain emergency warning sirens in operating condition.
Maintain functional Emergency Operations Center (EOC).
2019‐2020 ADOPTED BUDGET
62 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
04 EMERGENCY MANAGEMENT
2‐CONTRACTUAL
5104‐212 COMMUNICATIONS 16,449.53 16,450 16,450 16,450
5104‐251 UTILITIES 2,673.46 3,672 3,672 3,672
5104‐254 SPECIAL SERVICES ‐ 3,000
** CATEGORY TOTAL ** 19,122.99 20,122 20,122 23,122
4‐MACHINE & EQUIPMENT MAINTENANCE
5104‐414 OTHER EQUIPMENT MAINTENANCE 780.00 1,000 1,000 1,000
** CATEGORY TOTAL ** 780.00 1,000 1,000 1,000
** DEPARTMENT TOTAL ** 19,902.99 21,122 21,122 24,122
2019‐2020 ADOPTED BUDGET
63 GENERAL FUND Municipal Building
General Fund Central Government Division 51 Department 05
Program Description
The Municipal Building department provides funds for maintenance for the City Hall building as
well as the elevator equipment, custodial and janitorial and all utilities’ costs. The Part‐time
Janitor that worked at both the Municipal Building and the Municipal Service Center was changed
to a full‐time position.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Clerk II ‐ City Hall 1 1 0
F/T Janitor ‐ City Hall 0 0 0.6
P/T Janitor ‐ City Hall 0.3 0.3 0
TOTAL 1.3 1.3 0.6
Performance Objectives
Provide a safe, clean and healthful environment for employees and citizens.
Prolong the useful life of major building components of Stephenville City Hall.
Prolong the life of equipment located inside City Hall.
Provide good, prompt personal, face‐to‐face and phone assistance to citizens.
2019‐2020 ADOPTED BUDGET
64 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
05 MUNICIPAL BUILDING
1‐PERSONNEL
5105‐111 SALARIES 29,241.84 29,998 29,998 13,302
5105‐111 OVERTIME 1,277
5105‐113 PART‐TIME WAGES 6,513.01 7,157 7,157 ‐
5105‐117 SICK TIME BUY BACK 573 ‐ ‐
5105‐118 ONE‐TIME PAY ADJUSTMENT 370 364 133
5105‐121 RETIREMENT 2,546.68 2,057 2,057 1,132
5105‐122 SOCIAL SECURITY 2,668.42 2,914 2,914 1,125
5105‐123 WORKER'S COMPENSATION 450.00 430 422 637
5105‐125 GROUP INSURANCE 7,753.44 7,940 7,940 7,335
** CATEGORY TOTAL ** 49,173.39 51,439 50,852 24,941
2‐CONTRACTUAL
5105‐212 COMMUNICATIONS 14,499.34 15,040 15,040 15,040
5105‐224 INSURANCE 1,995.39 2,159 2,170 2,159
5105‐231 RENTAL 5,003.00 5,300 5,300 5,300
5105‐251 UTILITIES 15,998.05 17,000 17,000 17,000
5105‐252 DUES & SUBSCRIPTIONS 516.00 500 500 500
5105‐254 SPECIAL SERVICES 2,303.68 1,500 1,500 1,500
5105‐255.000T TORNADO DAMAGE CLAIMS ‐ ‐ ‐ ‐
5105‐260 PEST AND GERM CONTROL 551.00 600 600 600
5105‐262 JANITORIAL SERVICE ‐ ‐ ‐ ‐
** CATEGORY TOTAL ** 40,866.46 42,099 42,110 42,099
3‐GENERAL SERVICES
5105‐314 OFFICE SUPPLIES 169.23 ‐ 1,200 ‐
5105‐316 WEARING APPAREL ‐ 200 200 200
5105‐317 PHOTO & DUPLICATION 535.50 1,000 50 1,000
5105‐321 JANITORIAL SUPPLIES 1,605.64 1,500 1,500 5,500
5105‐332 OPERATING SUPPLIES 7,340.59 4,000 4,000 4,000
5105‐333 COMPUTER SUPPLIES 247.45 1,200 950 1,200
** CATEGORY TOTAL ** 9,898.41 7,900 7,900 11,900
2019‐2020 ADOPTED BUDGET
65 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
05 MUNICIPAL BUILDING
1‐PERSONNEL
5105‐413
OFFICE EQUIPMENT
MAINTENANCE ‐ 500 200 500
5105‐414 ELEVATOR MAINTENANCE 8,701.49 8,700 8,700 8,700
5105‐421 BUILDING MAINTENANCE 15,410.68 18,000 10,393 15,000
** CATEGORY TOTAL ** 24,112.17 27,200 19,293 24,200
5‐CAPITAL OUTLAY
5105‐520 BUILDING IMPROVEMENTS 28,081.84 36,290 42,000 10,000
** CATEGORY TOTAL ** 28,081.84 36,290 42,000 10,000
** DEPARTMENT TOTAL ** 152,132.27 164,928 162,155 113,140
2019‐2020 ADOPTED BUDGET
66 GENERAL FUND
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2019‐2020 ADOPTED BUDGET
67 GENERAL FUND Municipal Service Center
General Fund Central Government Division 51 Department 06
Program Description
The Municipal Service Center reflects the costs of maintenance and operations of the city’s
service center, which houses the street, utility and parks maintenance departments, as well as
the purchasing department. The Part‐time Janitor that worked at both the Municipal Building
and the Municipal Service Center was changed to a full‐time position.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Clerk II – MSC 1 1 1
F/T Janitor ‐ City Hall 0 0 0.4
P/T Janitor ‐ City Hall 0.2 0.2 0
TOTAL 1.2 1.2 1.4
Performance Objectives
Provide a safe, clean and healthful environment for employees and citizens.
Prolong the useful life of major building components of the service center.
Provide good, prompt personal, face‐to‐face and phone assistance to citizens.
2019‐2020 ADOPTED BUDGET
68 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
06 MUNICIPAL SERVICE CENTER
1‐PERSONNEL
5106‐111 SALARIES 28,491.93 29,248 29,248 36,382
5106‐112 OVERTIME ‐
5106‐113 PART‐TIME WAGES 4,237.38 4,772 4,772 ‐
5106‐118 ONE‐TIME PAY ADJUSTMENT 337 334 275
5106‐121 RETIREMENT 2,481.69 1,969 1,969 2,853
5106‐122 SOCIAL SECURITY 2,486.62 2,629 2,629 2,804
5106‐123 WORKER'S COMPENSATION 375.00 319 314 480
5106‐125 GROUP INSURANCE 7,746.87 7,940 7,940 7,335
** CATEGORY TOTAL ** 45,819.49 47,214 47,206 50,129
2‐CONTRACTUAL
5106‐212 COMMUNICATIONS 5,758.37 6,156 6,156 6,156
5106‐215 EDUCATION & TRAINING ‐ ‐
5106‐224 INSURANCE 2,588.55 2,791 2,814 2,791
5106‐231 RENTAL 3,320.29 3,294 3,294 3,294
5106‐251 UTILITIES 19,940.31 16,800 16,020 16,800
5106‐254 SPECIAL SERVICES 259.96 600 600 600
5106‐260 PEST CONTROL 402.00 500 500 500
5106‐262 JANITORIAL SERVICE 1,500 ‐
** CATEGORY TOTAL ** 32,269.48 31,641 29,384 30,141
3‐GENERAL SERVICES
5106‐317 COPIER 264.87 200 200 200
5106‐321 JANITORIAL SUPPLIES 1,587.54 1,500 1,500 2,500
5106‐323 GASOLINE AND OIL ‐ ‐ ‐
5106‐332 OPERATING SUPPLIES 1,711.29 1,500 1,500 1,500
** CATEGORY TOTAL ** 3,563.70 3,200 3,200 4,200
2019‐2020 ADOPTED BUDGET
69 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
06 MUNICIPAL
SERVICE CENTER
4‐MACHINE & EQUIPMENT MAINTENANCE
5106‐414 EQUIPMENT MAINTENANCE 787.79 1,000 1,000 1,000
5106‐421 BUILDING 7,520.98 10,000 12,265 12,500
** CATEGORY TOTAL ** 8,308.77 11,000 13,265 13,500
5‐CAPITAL OUTLAY
5106‐520 BUILDING IMPROVEMENTS ‐
** CATEGORY TOTAL ** ‐ ‐
** DEPARTMENT TOTAL ** 89,961.44 93,055 93,055 97,970
2019‐2020 ADOPTED BUDGET
70 GENERAL FUND Human Resources
General Fund Central Government Division 51 Department 07
Program Description
The Human Resources Department is responsible for administering the city’s personnel policies
and procedures. Major functions include employee recruitment and selection, employee job
classification, safety, employee fringe benefit administration, performance evaluation, payroll
administration and maintenance of official personnel records.
The Human Resources Department is also responsible for administering and monitoring the city’s
insurance including: employee health insurance, worker’s compensation insurance and
property/casualty insurance coverage.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Human Resources Manager 1 1 1
Secretary 0 0 1
TOTAL 1 1 2
Performance Objectives
Hire and retain a qualified, trained and motivated workforce committed to providing
courteous and efficient public service.
Control health insurance and worker’s compensation costs through risk management,
employee screening, safety training, safety inspections, accident investigations and
promotion of employee wellness.
2019‐2020 ADOPTED BUDGET
71 GENERAL FUND
CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
07 HUMAN RESOURCES
1‐PERSONNEL
5107‐111 SALARIES 51,575.03 53,002 53,002 84,339
5107‐117 SICK TIME BUY BACK 1,013 1,088
5107‐118 ONE‐TIME PAY ADJUSTMENT 527 527 839
5107‐121 RETIREMENT 4,686.73 3,860 3,860 7,006
5107‐122 SOCIAL SECURITY 3,984.48 4,430 4,430 6,945
5107‐123 WORKER'S COMPENSATION 242.00 208 205 320
5107‐125 GROUP INSURANCE 6,438.21 4,160 4,160 11,624
5107‐127 CELL PHONE ALLOWANCE 600.00 600 600 600
5107‐129 EMPLOYEE AWARDS 1,665.47 5,000 1,000 5,000
5107‐130 MERIT INCENTIVES 20,000 25,000
** CATEGORY TOTAL ** 69,191.92 91,787 68,797 142,761
2‐CONTRACTUAL
5107‐211 POSTAGE 208.53 400 400 400
5107‐212 COMMUNICATIONS 40.83 60 60 700
5107‐213 PRINTING 359.87 400 400 400
5107‐214 ADVERTISING & PUBLIC NOTICES 1,887.72 2,500 2,500 2,500
5107‐215 EDUCATION & SCHOOLING 2,258.19 41,535 41,535 13,350
5107‐224 INSURANCE 150.37 157 157 157
5107‐252 DUES & SUBSCRIPTIONS 419.00 1,000 1,000 739
5107‐253 OUTSIDE PROFESSIONAL 9,966.16 52,000 52,000 12,000
5107‐254 SPECIAL SERVICES 30,577.72 63,000 46,000 38,100
5107‐255 TUITION REIMBURSEMENT ‐ 600 600 8,400
5107‐256 PERFORMANCE AWARDS 1,671.49 ‐ ‐
** CATEGORY TOTAL ** 47,539.88 161,652 144,652 76,746
2019‐2020 ADOPTED BUDGET
72 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
07 HUMAN RESOURCES
3‐GENERAL SERVICES
5107‐313 BOOKS & EDUCATIONAL MATERIAL ‐ ‐
5107‐314 OFFICE SUPPLIES 1,237.68 1,000 1,000 1,200
5107‐315 TESTING MATERIALS 280.00 ‐ ‐
5107‐317 PHOTO & DUPLICATION 223.41 350 350 350
5107‐332 OPERATING SUPPLIES 1,309.35 ‐ 100 ‐
5107‐333 COMPUTER SUPPLIES 2,090.18 1,400 1,300 500
** CATEGORY TOTAL ** 5,140.62 2,750 2,750 2,050
5‐CAPITAL OUTLAY
5107‐516 COMPUTER EQUIPMENT 15,000
** CATEGORY TOTAL ** ‐ ‐ ‐ 15,000
** DEPARTMENT TOTAL ** 121,872.42 256,189 216,199 236,557
2019‐2020 ADOPTED BUDGET
73 GENERAL FUND Finance
General Fund Finance Division 52 Department 01
Program Description
Finance is responsible for the properly, accurate and timely recording of collections and
disbursements of city funds and the reporting of these transactions in accordance with Generally
Accepted Accounting Principles. This division also develops, coordinates and monitors the city’s
spending plans, including the annual operating budget and capital improvement program.
Further, Finance is responsible for cash management and investments, processing receipts of city
monies and performing payroll distribution.
The Finance department procures all supplies, equipment and services for all departments within
the city organization and is responsible for the storage and warehousing of material and supplies.
Procurement activities include establishing annual contract and blanket purchase orders to
reduce costs; preparing bid specifications and tabulations; conducting bid proceedings;
expediting materials; and preparing recommendations to the city council for purchases over
$25,000. This division is also responsible for vehicle inventory (i.e. titles and licenses) and
disposal of city‐owned surplus property.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Director of Finance/Administration 1 1 1
Senior Accountant 1 1 1
Accountant 1 1 1
Purchasing Manager 1 1 1
TOTAL 4 4 4
Performance Objectives
Provide timely and accurate financial reporting to City Council, city departments and
citizens.
Maintain budgetary controls to ensure compliance with the annual budget as adopted by
the City Council.
2019‐2020 ADOPTED BUDGET
74 GENERAL FUND Performance Objectives continued
Manage cash and investments to ensure that the city receives a maximum rate of return on
its investments with minimal risk while maintaining an adequate cash flow.
Maintain a system of internal controls that will ensure that the assets of the city are
adequately protected.
Provide financial reporting in conformity with generally accepted accounting principles that
receives the Government Finances Officers Association (GFOA) Certificate of Achievement.
Foster a “customer‐oriented” approach toward internal departments of the city.
Provide the City of Stephenville user departments with needed materials and services by
utilizing best value purchases in a timely manner.
Conduct sale of city‐owned surplus property according to city ordinances.
Maintain stock of all materials and supplies needed by other departments on a normal,
routine basis.
Deliver all requested supplies and materials to departments in a timely manner.
2019‐2020 ADOPTED BUDGET
75 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 FINANCIAL ADMIN/ACCOUN
1‐PERSONNEL
5201‐111 SALARIES 244,129.45 250,185 250,185 255,431
5201‐117 SICK TIME BUY BACK 2,818 1,013 3,803
5201‐118 ONE‐TIME PAY ADJUSTMENT 2,467 2,466 2,514
5201‐121 RETIREMENT 21,623.99 17,307 17,307 20,578
5201‐122 SOCIAL SECURITY 17,927.32 19,865 19,865 20,345
5201‐123 WORKER'S COMPENSATION 1,245.00 935 920 938
5201‐125 GROUP INSURANCE 33,314.04 34,572 34,572 30,694
5201‐126 CAR ALLOWANCE 3,600.00 3,600 3,600 3,600
5201‐127 CELL‐PHONE ALLOWANCE 600.00 600 600 600
** CATEGORY TOTAL ** 322,439.80 332,349 330,528 338,503
2‐CONTRACTUAL
5201‐211 POSTAGE 2,069.14 2,300 2,300 2,300
5201‐212 COMMUNICATION 315.61 100 100 100
5201‐213 PRINTING 102.68 250 250 250
5201‐214 ADVERTISING & PUBLIC NOTICE 1,042.04 1,500 1,500 1,500
5201‐215 EDUCATION & SCHOOLING 3,483.55 7,330 5,000 6,600
5201‐224 OTHER INSURANCE 601.48 628 505 628
5201‐252 DUES & SUBSCRIPTIONS 1,026.00 1,690 1,690 1,455
5201‐253 OUTSIDE PROFESSIONALS 20,908.75 21,000 21,000 19,183
5201‐254 SPECIAL SERVICES 70,420.41 84,500 84,406 74,750
** CATEGORY TOTAL ** 99,969.66 119,298 116,751 106,766
3‐GENERAL SERVICES
5201‐314 OFFICE SUPPLIES 277.17 700 500 700
5201‐316 WEARING APPAREL 274.40 250 250 250
5201‐332 OPERATING SUPPLIES 3,599.18 3,000 4,000 3,000
5201‐333 COMPUTER SUPPLIES 1,134.94 3,500 2,455 2,000
** CATEGORY TOTAL ** 5,285.69 7,450 7,205 5,950
2019‐2020 ADOPTED BUDGET
76 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 FINANCIAL ADMIN/ACCOUN
4‐MACHINE & EQUIPMENT MAINTENANCE
5201‐413 OFFICE EQUIPMENT 530.52 1,200 1,200 1,200
5201‐416 COMPUTER MAINTENANCE 18,139.20 67,000 47,000 41,713
** CATEGORY TOTAL ** 18,669.72 68,200 48,200 42,913
5‐CAPITAL OUTLAY
01‐5201‐516 COMPUTER EQUIPMENT 3,300.00 ‐ ‐ ‐
** CATEGORY TOTAL ** 3,300.00 ‐ ‐ ‐
6‐BANK CHARGES
5201‐610 BANK CHARGES 48.08 ‐ 20 ‐
** CATEGORY TOTAL ** 48.08 ‐ 20 ‐
** DEPARTMENT TOTAL ** 449,712.95 527,297 502,704 494,132
2019‐2020 ADOPTED BUDGET
77 GENERAL FUND Information Technology
General Fund Finance Division 52 Department 03
Program Description
Information Technology is responsible for the computer systems within the city, as well as the
implementation of technology within the city. Information Technology also serves as the city’s
spatial data repository, as well as serving as the liaison to all city departments using GIS. The IT
department identifies, proposes, and implements GIS solutions for solving government
problems. It provides useful geographic data and maps to city departments and the public.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Information Technology Manager 1 1 1
Information Technology 0 1 1
P/T Information Technology 0.725 0 0
GIS Analyst 1 1 1
TOTAL 2.725 3 3
Performance Objectives
Oversee technology installation.
Ensure backup systems operate effectively.
Purchase hardware and software.
Provide the ICT technology infrastructures.
Contribute to organizational policy regarding quality standards and strategic planning.
Develop flow and rules between Planning, GIS and other agencies for address input and
notification
Establish tracking and project management system for GIS to better track and report on
projects, requests, issues, staff time, department use, and tasks.
Complete all projects within a timely manner.
2019‐2020 ADOPTED BUDGET
78 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
03 INFORMATION TECHNOLOGY
1‐PERSONNEL
5203‐111 SALARIES 108,719.89 158,532 158,532 162,540
5203‐112 OVERTIME 3,270 3,270 ‐
5203‐113 PART TIME WAGES 12,389.29 0 ‐ ‐
5203‐115 INCENTIVE 360 ‐ 360
5203‐117 SICK TIME BUY BACK 654 1,303 2,234
5203‐118 ONE‐TIME PAY ADJUSTMENT 1,581 849 1,620
5203‐121 RETIREMENT 10,834.05 11,369 11,369 13,643
5203‐122 SOCIAL SECURITY 9,366.69 13,050 13,050 13,541
5203‐123 WORKER'S COMPENSATION 589.00 615 603 625
5203‐125 GROUP INSURANCE 13,647.01 20,040 20,040 15,913
5203‐126 VEHICLE ALLOWANCE 1,200.00 1,200 1,200 1,200
5203‐127 CELL PHONE 600.00 1,200 1,200 1,200
** CATEGORY TOTAL ** 157,345.93 211,871 211,416 212,876
2‐CONTRACTUAL
5203‐211 POSTAGE 0
5203‐212 COMMUNICATIONS 11.96 100 100 100
5203‐215 EDUCATION 3,022.16 3,135 3,135 4,635
5203‐224 OTHER INSURANCE 409.76 428 428 428
5203‐254 SPECIAL SERVICES 1,442.85 0
** CATEGORY TOTAL ** 4,886.73 3,663 3,663 5,163
3‐GENERAL SERVICES
5203‐314 OFFICE SUPPLIES 477.27 200 233 450
5203‐317 PHOTO AND DUPLICATION 88.41 50 50 50
5203‐332 OPERATING SUPPLIES 316.16 500 467 500
5203‐333 COMPUTER SUPPLIES 5,963.63 6,925 6,925 5,500
** CATEGORY TOTAL ** 6,845.47 7,675 7,675 6,500
CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
2019‐2020 ADOPTED BUDGET
79 GENERAL FUND
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
03 INFORMATION
TECHNOLOGY
4‐MACHINE & EQUIPMENT MAINTENANCE
5203‐413 OFFICE EQUIPMENT 326.24 1,000 1,000 1,000
5203‐416 COMPUTER EQUIPMENT MAINT. 72,102.25 66,290 66,290 86,180
5804‐416 COMPUTER MAINTENANCE
** CATEGORY TOTAL ** 72,428.49 67,290 67,290 87,180
5‐CAPITAL OUTLAY
5203‐516 COMPUTER EQUIPMENT 20,000 20,000 ‐
** CATEGORY TOTAL ** ‐ 20,000 20,000 ‐
** DEPARTMENT TOTAL ** 241,506.62 310,499 310,044 311,719
2019‐2020 ADOPTED BUDGET
80 GENERAL FUND Tax Services
General Fund Finance Division 52 Department 04
Program Description
Tax administration office duties are contracted out to the Erath County Appraisal District (ECAD)
for property appraisal services and to the Erath County Tax Assessor‐Collector for tax collection
services.
The function performed by the ECAD includes the appraisal of real and personal property located
within the city limits of Stephenville. The Erath County Tax Assessor‐Collector is responsible for
collection of all current and delinquent property taxes levied by the city.
CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
04 TAX
2‐CONTRACTUAL
5204‐253 OUTSIDE PROF.‐ECAD 147,242.81 157,476 152,423 161,026
5204‐253.000A OUTSIDE PROF.‐ECTAC 6,902.40 7,000 7,500 7,000
** CATEGORY TOTAL ** 154,145.21 164,476 159,923 168,026
** DEPARTMENT TOTAL ** 154,145.21 164,476 159,923 168,026
2019‐2020 ADOPTED BUDGET
81 GENERAL FUND Legal Counsel
General Fund Legal Division 53 Department 01
Program Description
The city attorney’s office ensures that city functions and services are performed in a lawful
manner and is responsible for all legal affairs of the city. This function is contracted to a local
attorney.
Duties of this office include providing legal advice to the City Council, City Manager boards and
commission, and all city departments; prosecutorial duties in Municipal Court; real estate
matters including acquisitions, dispositions, and trade; and review of all contracts, resolutions,
ordinances and items presented to the City Council.
Performance Objectives
Prepare and review legal documents in a timely manner.
Respond to Public Information requests in a timely manner.
Prosecute all complaints in Municipal Court.
Provide preventative legal advice to the City Council, City Manager, City Secretary, city staff
and city boards and commissions.
2019‐2020 ADOPTED BUDGET
82 GENERAL FUND
CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 LEGAL COUNSEL
1‐PERSONNEL
5301‐113 PART‐TIME WAGES 90,392.50 100,000.00 100,000.00 100,000
5301‐122 SOCIAL SECURITY 7,049.69 7,650.00 7,650.00 7,650
5301‐125 GROUP INSURANCE 7,108.70 7,376.00 7,376.00 7,573
** CATEGORY TOTAL ** 104,550.89 115,026.00 115,026.00 115,223
2‐CONTRACTUAL
5301‐215 TRAVEL & EDUCATION 1,016.00 1,000.00 1,000.00 1,000
5301‐224 INSURANCE 150.37 157.00 127.00 157
5301‐252 DUES & SUBSCRIPTIONS ‐ ‐ ‐
5301‐253 OUTSIDE PROFESSIONALS 1,827.72 14,250.00 5,000.00 10,000
** CATEGORY TOTAL ** 2,994.09 15,407.00 6,127.00 11,157
3‐GENERAL SERVICES
5301‐313 BOOKS & EDUCATIONAL 150.00 250.00 250.00 250
** CATEGORY TOTAL ** 150.00 250.00 250.00 250
** DEPARTMENT TOTAL ** 107,694.98 130,683.00 121,403.00 126,630
2019‐2020 ADOPTED BUDGET
83 GENERAL FUND Municipal Court
General Fund Legal Division 53 Department 02
Program Description
The Municipal Court handles the judicial processing of class C misdemeanors that originate from
traffic citations, citizen complaints, code violations and misdemeanor arrests occurring within
the territorial limits of the City of Stephenville. The Municipal Court processing is predetermined
by the Texas Code of Criminal Procedure and the Code of Judicial Conduct. In addition to the
judicial processing, the court prepares dockets, schedules trials, processes juries, records and
collects fine payments, and issues warrants for Violation of Promise to Appear and Failure to
Appear. The Municipal Court also processes code violations as part of the citywide code
enforcement effort.
The City of Stephenville contracted with the Erath County Justice of the Peace Precinct 1 to
provide this service. Upon renewal of the contract during fiscal year 2018‐2019, the Erath County
Justice of the Peace Precinct 1 notified the City that the contract would only be renewed through
September 30, 2019. Between February and September 2019, the City prepared to accept the
Municipal Court responsibilities. On October 1, 2019, the City of Stephenville assumes the
responsibility of the Municipal Court. The City contracts with a retired local attorney for the
Municipal Court Judge. The judge presides over trials and hearings, levies fines, sets bails, accepts
bonds, issues arrest and search warrants, administers juvenile magistrate’s warning and arraigns
prisoners.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Court Administrator 0 1 1
Court Clerk 0 1 1
TOTAL 0 2 2
2019‐2020 ADOPTED BUDGET
84 GENERAL FUND 01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
02 MUNICIPAL COURT
1‐PERSONNEL
5302‐111 SALARIES 19,798 19,798 62,828
5302‐115 INCENTIVE PAY 249 249 1,080
5302‐121 RETIREMENT 1,315 1,315 5,011
5302‐122 SOCIAL SECURITY 1,534 1,534 4,937
5302‐123 WORKER'S COMPENSATION ‐ 228
5302‐125 GROUP INSURANCE 4,032 4,032 14,670
** CATEGORY TOTAL ** 26,928 26,928 89,381
2‐CONTRACTUAL
5302‐215 EDUCATION & TRAINING 2,500 2,500 4,150
5302‐252 DUES & SUBSCRIPTIONS 55 55 110
5302‐253 OUTSIDE PROFESSIONALS 132,736.96 143,069 148,805 43,200
5302‐254 SPECIAL SERVICES 22,295.28 29,000 23,264 37,000
** CATEGORY TOTAL ** 155,032.24 174,624 174,624 84,460
3‐GENERAL SERVICES
5302‐314 OFFICE SUPPLIES 12,000 3,160 3,000
5302‐316 WEARING APPAREL 240 200
5302‐333 COMPUTER SUPPLIES 6,107 6,107 ‐
** CATEGORY TOTAL ** 18,107 9,507 3,200
4‐MACHINE & EQUIPMENT MAINTENANCE
5302‐416 COMPUTER MAINTENANCE 8,438 8,438 2,750
** CATEGORY TOTAL ** 8,438 8,438 2,750
5‐CAPITAL OUTLAY
5302‐516 COMPUTER EQUIPMENT 33,375 33,375 ‐
** CATEGORY TOTAL ** 33,375 33,375 ‐
** DEPARTMENT TOTAL ** 155,032.24 261,472 252,872 179,791
2019‐2020 ADOPTED BUDGET
85 GENERAL FUND Street Maintenance
General Fund Public Works Division 54 Department 02
Program Description
The street department manages, maintains and repairs city streets, sidewalk, drainage ways and
rights‐of‐way. The services provided are concrete work, patching, street cleaning, tree cutting,
ditch cleaning, blade work and other street maintenance. Responsibilities include traffic control,
emergency response operations, special events and assistance in code enforcement. Daily, the
department inspects roadways for sign repair, pavements management and sight obstructions.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Street Superintendent 1 1 1
Crew Leader 1 1 1
Heavy Equipment Operator 3 4 4
Light Equipment Operator 2 1 1
TOTAL 7 7 7
Performance Objectives
Protect the investment in the public transportation system through preventative
maintenance and ongoing rehabilitation of streets and sidewalks.
Blade roads in the best way that can be achieved.
Sweep as many streets as possible.
Patch potholes in a manner that they remain in place longer.
Handle pothole complaints in a timely manner.
2019‐2020 ADOPTED BUDGET
86 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
02 STREET MAINTENANCE
1‐PERSONNEL
5402‐111 SALARIES 282,028.21 291,093 279,155 299,622
5402‐112 OVERTIME 1,830.39 1,833 1,833 1,900
5402‐114 ON CALL PAY 5,200.00 5,200 5,200 5,200
5402‐115 INCENTIVE PAY 276.96 1,200 1,200
5402‐117 SICK TIME BUY BACK 2,725 2,726 3,540
5402‐118 ONE‐TIME PAY ADJUSTMENT 2,845 2,708 2,945
5402‐121 RETIREMENT 25,204.86 20,745 19,419 24,302
5402‐122 SOCIAL SECURITY 21,950.11 23,811 23,811 24,052
5402‐123 WORKER'S COMPENSATION 27,987.00 26,245 25,812 22,087
5402‐125 GROUP INSURANCE 52,636.85 55,581 53,137 51,345
** CATEGORY TOTAL ** 417,114.38 430,078 415,001 436,193
2‐CONTRACTUAL
5402‐211 POSTAGE 23.98 50 50 50
5402‐212 COMMUNICATIONS 1,412.10 1,500 1,500 1,500
5402‐214 ADVERTISING 226.90 250 250 250
5402‐215 TRAINING & EDUCATION 107.91 500 500 500
5402‐224 INSURANCE 9,488.40 10,073 9,280 10,073
5402‐231 RENTAL 8,196.55 6,000 8,000 3,000
5402‐251 UTILITIES 195,177.49 200,000 200,000 200,000
5402‐253 OUTSIDE PROFESSIONALS 10,000 10,000 5,000
5402‐254 SPECIAL SERVICES ‐ ‐ ‐
5402‐261 OTHER CONTRACTUAL SERVICES 10,000 10,000
** CATEGORY TOTAL ** 214,633.33 238,373 239,580 220,373
3‐GENERAL SERVICES
5402‐312 CHEMICALS ‐ 250 250 250
5402‐314 OFFICE SUPPLIES 81.98 50 120 120
5402‐316 WEARING APPAREL 2,293.77 3,150 3,150 3,150
5402‐318 SMALL TOOLS 1,228.67 1,000 1,500 1,000
5402‐322 STREET SIGNS & MARKINGS 10,690.39 10,000 10,000 10,000
5402‐323 GAS & OIL 18,614.92 15,575 15,575 15,575
5402‐332 OPERATING SUPPLIES 728.69 2,500 723 1,200
** CATEGORY TOTAL ** 33,638.42 32,525 31,318 31,295
2019‐2020 ADOPTED BUDGET
87 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
02 STREET MAINTENANCE
4‐MACHINE & EQUIPMENT MAINTENANCE
5402‐411 VEHICLE MAINTENANCE 2,257.73 5,000 5,000 5,000
5402‐412 MACHINERY MAINTENANCE 3,243.97 5,500 5,500 5,500
5402‐414
OTHER EQUIPMENT
MAINTENANCE 261.81 1,000 1,000 1,000
5402‐422 RIGHT OF WAY MAINTENANCE 97,000.74 200,000 200,000 200,000
5402‐423 STREET CUTS ‐ 10,000 10,000 10,000
5402‐425 BRIDGE MAINTENANCE ‐ 20,000 20,000 20,000
** CATEGORY TOTAL ** 102,764.25 241,500 241,500 241,500
5‐CAPITAL OUTLAY
5402‐511 VEHICLES ‐ ‐
5402‐514 OTHER EQUIPMENT 104,932 104,932 26,000
5402‐525 STREETS 74,763.32 ‐ ‐
** CATEGORY TOTAL ** 74,763.32 104,932 104,932 26,000
6‐BANK CHARGES
5505‐610 BANK CHARGES 2.32 ‐
** CATEGORY TOTAL ** 2.32 ‐ ‐ ‐
** DEPARTMENT TOTAL ** 842,916.02 1,047,408 1,032,331 955,361
2019‐2020 ADOPTED BUDGET
88 GENERAL FUND
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2019‐2020 ADOPTED BUDGET
89 GENERAL FUND Parks and Recreation
General Fund Parks & Leisure Services Division 55 Department 01
Program Description
The Parks and Recreation Department is primarily responsible for the day‐to‐day administration
of all parks and leisure services programs including recreation, park maintenance, cemeteries,
library, senior citizen center, and Splashville Aquatic Center. The Parks and Recreation
Department is responsible for ensuring that each resident of the city has the opportunity and the
means by which to use their leisure time to its fullest potential. The department achieves this
responsibility by professional supervisors and employees offering a broad range of teams and
individual activities on both a high and low organizational level. The Parks and Recreation
Department is also responsible for maintaining all the city’s public facilities whether it is indoors
or outdoors. It is responsible for assuring that all of these facilities continue to reflect both the
beauty and heritage of the City of Stephenville, while remaining safe and usable by all citizens
and visitors alike. Residents have the opportunity to participate in any type of leisure activities
from cultural to physical. The opportunity is also available for simple aesthetic enjoyment,
whether it is the use of our outdoor facilities or viewing a sampling of regional arts and crafts
offered from time to time.
The Parks and Recreation Department is also responsible for ensuring that each of the city‐owned
cemeteries are maintained at a level, which shows the greatest amount of understanding, and
respect to the citizens of Stephenville. The department’s personnel are responsible for selling
and keeping records on all cemetery lots.
2019‐2020 ADOPTED BUDGET
90 GENERAL FUND
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Director of Parks & Leisure Services 1 1 1
Recreation Superintendent 1 1 1
Recreation Coordinator 2 2 2
Aquatics Manager 1 1 1
Athletic Field Maintenance 1 1 1
P/T Athletic Field Maintenance 0.462 0.462 0.462
Park Maintenance Superintendent 1 1 1
Park Property Supervisor 1 1 1
Light Equipment Operator 4 4 4
Seasonal Park Maintenance 0.923 0.923 0.923
Cemetery Property Supervisor 1 1 1
P/T Cemetery Maintenance 0.725 0.725 0.725
P/T Janitor 0.15 0.15 0.15
TOTAL 15.26 15.26 15.26
Performance Objectives
Provide excellent leadership and foresight on all current and future park improvement
projects.
Adequately promote all recreation activities to all potential participants.
Continue to provide excellent programs at minimum costs to the citizens.
Maintain high level of participation by citizens in all recreation activities.
Maintain highly qualified, trained personnel to adequately maintain the city’s indoor and
outdoor park and recreation facilities.
Keep all park facilities maintained in a manner where all citizens will be proud at any time of
the year.
Keep all park facilities clean year‐round.
Provide maintenance assistance to all participants in park and recreation activities.
Maintain the cemeteries in the most professional and understanding manner possible.
Provide excellent customer service for persons needing cemetery services.
Provide an adequate schedule for year round maintenance of cemeteries.
Provide excellent record keeping services for current and potential owners of burial plots
2019‐2020 ADOPTED BUDGET
91 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 PARKS & RECREATION
1‐PERSONNEL
5501‐111 SALARIES 495,405.02 544,609 528,128 550,037
5501‐112 OVERTIME 10,031.78 5,509.00 11,305 5,357
5501‐113 PART‐TIME WAGES 150,759.72 135,450.00 135,450 194,867
5501‐114 ON CALL PAY 5,100.00 5,200.00 5,200 5,200
5501‐115 INCENTIVE PAY 1,038.38 720.00 471 360
5501‐117 SICK TIME BUY BACK ‐ 1,226.00 1,735 7,376
5501‐118 ONE‐TIME PAY ADJUSTMENT ‐ 5,426.00 3,620 5,495
5501‐121 RETIREMENT 46,808.88 37,980.00 37,980 46,550
5501‐122 SOCIAL SECURITY 49,472.65 53,728.00 53,728 59,725
5501‐123 WORKER'S COMPENSATION 27,363.00 25,193.00 21,939 24,020
5501‐125 GROUP INSURANCE 92,060.13 106,032.00 101,008 96,940
5501‐126 CAR ALLOWANCE 2,400.00 3,600.00 3,600 3,600
5501‐127 CELL PHONE ALLOWANCE 400.00 600.00 600 600
** CATEGORY TOTAL ** 880,839.56 925,273 904,764 1,000,127
2‐CONTRACTUAL
5501‐211 POSTAGE 565.66 2,100.00 2,100 2,100
5501‐212 COMMUNICATIONS 6,184.00 5,870.00 7,123 6,390
5501‐213 PRINTING 255.00 255.00 255 255
5501‐214 ADVERTISING 8,971.98 7,500.00 7,500 7,500
5501‐215 EDUCATION AND TRAINING 15,848.23 20,270.00 20,270 23,930
5501‐224 INSURANCE 11,257.61 12,376.00 11,808 12,376
5501‐231 RENTAL 2,518.44 6,799.00 6,799 3,299
5501‐251 UTILITIES 133,240.75 124,000.00 124,000 124,000
5501‐252 DUES AND SUBSCRIPTIONS 1,334.00 2,892.00 2,892 3,122
5501‐253 OUTSIDE PROFESSIONAL FEES 31,363.56 112,250.00 125,250 82,675
5501‐254 SPECIAL SERVICES 27,273.84 25,250.00 25,250 25,250
5501‐255 DAMAGE CLAIMS ‐ ‐ ‐ ‐
5501‐255.000H HAIL DAMAGE CLAIMS ‐ ‐ ‐ ‐
5501‐260 PEST CONTROL 603.00 550.00 652 550
5501‐261 CONTRACT SVC ‐ OTHER 2,007.52 ‐ 4,500 ‐
5501‐261.000Y CONTRACT SVC.‐YOUTH 2,118.86 ‐ ‐ ‐
5501‐262 JANITORIAL SERVICES 74.44 ‐ ‐ ‐
5501‐264 SPECIAL EVENTS 84,936.86 84,500.00 84,500 84,500
5501‐265 MAINTENANCE REIMBURSEMENT (7,800.00) (6,700.00) (6,700) (6,700)
** CATEGORY TOTAL ** 320,753.75 397,912 416,199 369,247
2019‐2020 ADOPTED BUDGET
92 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 PARKS & RECREATION
3‐GENERAL SERVICES
5501‐311 AGRICUTURAL & CHEMICAL 2,836.15 6,000.00 6,000 11,000
5501‐311.000B ATHLETIC FIELD CHEMICALS 9,040.64 5,000.00 8,000 ‐
5501‐313 BOOKS & EDUCATIONAL
MATERIALS
254.49 ‐ ‐ 250
5501‐313.000A REC. SUPPLIES‐ADULT 11,304.10 16,000.00 16,000 16,000
5501‐313.000Y REC. SUPPLIES‐YOUTH 67,269.93 60,529.00 60,529 86,037
5501‐314 OFFICE SUPPLIES 2,773.28 3,000.00 3,000 3,000
5501‐315 CONCESSION SUPPLIES 573.70 5,000.00 5,000 5,000
5501‐316 WEARING APPAREL 2,166.38 3,090.00 3,090 3,810
5501‐317 PHOTO AND DUPLICATION 1,369.81 850.00 1,000 850
5501‐318 SMALL TOOLS 1,720.74 1,800.00 1,800 1,800
5501‐321 JANITORIAL SUPPLIES 5,081.77 5,500.00 5,500 5,500
5501‐323 GAS & OIL 13,951.55 15,000.00 12,000 15,000
5501‐332 OPERATING SUPPLIES 14,254.51 14,750.00 14,750 16,750
5501‐333 COMPUTER SUPPLIES 2,409.60 1,800.00 1,800 3,300
** CATEGORY TOTAL ** 135,006.65 138,319.00 138,469 168,297
4‐MACHINE & EQUIPMENT MAINTENANCE
5501‐411 VEHICLE MAINTENANCE 5,584.61 5,250.00 6,000 5,250
5501‐412 MACHINERY MAINTENANCE 8,411.98 5,050.00 8,000 5,050
5501‐413 OFFICE EQUIPMENT 1,289.22 2,000.00 2,000 2,000
5501‐414 OTHER EQUIPMENT
MAINTENANCE
2,211.98 2,200.00 3,000 2,200
5501‐416 COMPUTER MAINTENANCE 1,935.45 2,500.00 2,500 2,500
5501‐421 BUILDING MAINTENANCE 18,632.13 20,500.00 15,868 20,500
5501‐425 CEMETERY MAINTENANCE 3,496.96 5,000.00 5,000 5,000
5501‐426 LIGHT SYSTEM MAINTENANCE 6,667.01 10,000.00 5,500 10,000
5501‐427 PARK MAINTENANCE 67,783.34 40,702.00 40,702 39,100
5501‐427.0325 PARK MAINTENANCE‐PARKLAND
DED
5,086.07 ‐ ‐ ‐
5501‐428 BOSQUE RIVER TRAIL
MAINTENANCE
11,297.14 2,500.00 2,500 2,500
** CATEGORY TOTAL ** 132,395.89 95,702.00 91,070 94,100
2019‐2020 ADOPTED BUDGET
93 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 PARKS & RECREATION
5‐CAPITAL OUTLAY
5501‐511 VEHICLES 17,000.00 ‐ ‐ ‐
5501‐512 MACHINERY & EQUIPMENT ‐ ‐ ‐ ‐
5501‐514 OTHER EQUIPMENT 14,985.76 ‐ ‐ 13,300
5501‐520 BUILDING IMPROVEMENTS ‐ ‐ ‐ ‐
5501‐525 STREETS/SIDEWALKS ‐ 290,678.00 ‐ 290,678
5501‐527 PARK IMPROVEMENTS 21,156.00 123,370.00 123,370 ‐
5501‐527.0325 PARKLAND DEDICATION
IMPROVEMEN
44,250.08 30,000.00 30,000 72,000
5501‐528 CEMETERY IMPROVEMENTS ‐ 8,000.00 ‐ ‐
** CATEGORY TOTAL ** 97,391.84 452,048.00 153,370 375,978
6‐BANK CHARGES
5501‐610 BANK CHARGES 60.22 ‐ ‐ ‐
** CATEGORY TOTAL ** 60.22 ‐ ‐ ‐
** DEPARTMENT TOTAL ** 1,566,447.91 2,009,254 1,703,872 2,007,749
2019‐2020 ADOPTED BUDGET
94 GENERAL FUND Library
General Fund Parks & Leisure Services Division 55 Department 04
Program Description
The Stephenville Public Library’s main responsibilities are to assemble, preserve, and organize a
collection of books and other library material for the use of the public. The Library organizes
and maintains a card catalog to make library resources available to the public, provides a place
for the use of these materials, and serves as a center for reliable information. The Library
continues to offer an array of services including reference assistance, interlibrary loans, word
processing, Internet access, and programming for adults, young adults and for children.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Library Manager 1 1 1
Children’s Program Coordinator 1 1 1
Clerk 2 2 2
TOTAL 4 4 4
Performance Objectives
Provide open and equal access to information.
Develop on‐going communication and partnerships with other non‐profit organizations in
the community.
Create opportunities for life‐long learning.
Encourage a love of reading.
Provide excellent customer service to users of the library.
Provide a safe, clean and healthful environment for employees and citizens.
Prolong the useful life of major building components of the municipal library.
2019‐2020 ADOPTED BUDGET
95 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
04 LIBRARY
1‐PERSONNEL
5504‐111 SALARIES 129,238.69 132,654 129,286 138,737
5504‐113 PART‐TIME WAGES ‐ ‐ ‐
5504‐117 SICK TIME BUY BACK 1,100 1,100 2,129
5504‐118 ONE‐TIME PAY ADJUSTMENT 1,311 1,310 1,368
5504‐121 RETIREMENT 11,252.89 9,001 9,001 11,029
5504‐122 SOCIAL SECURITY 9,708.06 10,332 10,376 10,881
5504‐123 WORKER'S COMPENSATION 677.00 628 617 646
5504‐125 GROUP INSURANCE 31,016.26 31,760 30,978 29,340
** CATEGORY TOTAL ** 181,892.90 186,786 182,668 194,130
2‐CONTRACTUAL
5504‐211 POSTAGE 490.66 500 599 600
5504‐212 COMMUNICATIONS 1,233.94 1,250 1,250 60
5504‐213 PRINTING 1,090
5504‐214 ADVERTISING & PUBLIC NOTICE 390.00 250 250 250
5504‐215 EDUCATION & SCHOOLING 551.76 500 500 1,700
5504‐224 INSURANCE 1,462.34 1,559 1,460 1,559
5504‐231 RENTAL 690.00 800 800 800
5504‐251 UTILITIES 10,570.12 11,000 11,000 11,000
5504‐252 DUES & SUBSCRIPTIONS 1,066.49 1,000 1,000 1,000
5504‐253 OUTSIDE PROFESSIONALS ‐ ‐ ‐ ‐
5504‐254 SPECIAL SERVICES 74.85 200 200 200
5504‐255 SPECIAL EVENTS 1,993.28 2,000 2,000 2,000
5504‐260 PEST CONTROL 201.00 250 250 250
** CATEGORY TOTAL ** 18,724.44 19,309 19,309 20,509
3‐GENERAL SERVICES
5504‐313 BOOKS & EDUCATIONAL MATERIAL 18,065.25 18,000 18,000 13,000
5504‐313.0001 BOOKS‐FRIENDS OF THE LIBRARAY 15,227.39 ‐ ‐ ‐
5504‐314 OFFICE SUPPLIES 954.28 1,000 1,000 1,000
5504‐317 PHOTO & DUPLICATION 760.82 750 750 750
5504‐321 JANITORIAL SUPPLIES 660.16 1,500 1,500 1,500
5504‐332 OPERATING SUPPLIES 929.98 4,040 4,040 5,750
2019‐2020 ADOPTED BUDGET
96 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
04 LIBRARY
5504‐333 COMPUTER SUPPLIES 1,699.32 1,500 1,500 1,500
5504‐333.000A ELECTRONIC SUPPLIES 4,056.34 3,000 3,500 3,000
** CATEGORY TOTAL ** 42,353.54 29,790 30,290 26,500
4‐MACHINE & EQUIPMENT MAINTENANCE
5504‐414 EQUIPMENT MAINTENANCE 1,634.56 1,500 1,500 1,500
5504‐416 COMPUTER MAINTENANCE 6,159.45 6,000 4,800 6,000
5504‐421 BUILDING MAINTENANCE 5,723.30 6,000 6,000 6,000
** CATEGORY TOTAL ** 13,517.31 13,500 12,300 13,500
5‐CAPITAL OUTLAY
5504‐516 COMPUTER EQUIPMENT 5,000 ‐
5504‐520 BUILDING IMPROVEMENTS ‐
** CATEGORY TOTAL ** ‐ 5,000 ‐ ‐
6‐BANK CHARGES
5504‐610 BANK CHARGES 35.70 ‐ ‐
** CATEGORY TOTAL ** 35.70 ‐ ‐ ‐
** DEPARTMENT TOTAL ** 256,523.89 254,385 244,567 254,639
2019‐2020 ADOPTED BUDGET
97 GENERAL FUND Senior Citizens
General Fund Parks & Leisure Services Division 55 Department 06
Program Description
The Senior Citizen Department is responsible for seeing that every senior citizen resident of
Stephenville has the opportunity and the means by which to use their leisure time to its fullest
potential, and to provide the opportunity for reaction programs, congregate meals,
transportation and leisure activities from cultural to physical.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Senior Citizens Coordinator 1 1 1
P/T Senior Citizen Assistant 0.961 0.961 0.961
P/T Janitor 0.45 0.45 0.45
TOTAL 2.411 2.411 2.411
Performance Objectives
Provide highly trained, qualified personnel for the adequate management of the senior
citizen programs.
Provide interesting and educational programs.
Provide a safe, clean and healthful environment for employees and citizens.
Prolong the useful life of major building components of the Senior Citizens Center.
2019‐2020 ADOPTED BUDGET
98 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
06 SENIOR CENTER
1‐PERSONNEL
5506‐111 SALARIES 38,265.64 39,222 39,211 39,960
5506‐112 OVERTIME 876.39 ‐ 2,000 ‐
5506‐113 PART‐TIME WAGES 22,271.77 25,453 23,453 25,781
5506‐117 SICK TIME BUY BACK 607 ‐ 738
5506‐118 ONE‐TIME PAY ADJUSTMENT 631 559 641
5506‐121 RETIREMENT 4,063.57 3,272 3,272 3,877
5506‐122 SOCIAL SECURITY 4,396.68 5,043 5,043 5,135
5506‐123 WORKER'S COMPENSATION 2,839.00 2,312 2,275 2,212
5506‐125 GROUP INSURANCE 3,388.10 7,940 7,482 7,335
** CATEGORY TOTAL ** 76,101.15 84,480 83,295 85,679
2‐CONTRACTUAL
5506‐211 POSTAGE 1,287.73 1,200 1,200 1,200
5506‐212 COMMUNICATIONS 570.16 900 900 900
5506‐213 PRINTING 331.35 330 330 330
5506‐214 ADVERTISING & PUBLIC NOTICE 478.69 1,200 1,200 1,080
5506‐215 EDUCATION & SCHOOLING 10.00 200 200 ‐
5506‐224 INSURANCE 1,674.89 1,793 1,756 1,793
5506‐231 RENTAL 1,410.00 1,600 1,600 1,600
5506‐251 UTILITIES 9,974.51 10,000 10,000 10,000
5506‐252 DUES & SUBSCRIPTIONS 45.00 250 250 ‐
5506‐253 OUTSIDE PROFESSIONALS 6,300.00 7,200 7,200 7,200
5506‐253.0001 SENIOR CITIZEN DANCE 9,724.69 10,000 10,000 10,000
5506‐254 SPECIAL SERVICES 335.68 300 300 300
5506‐260 PEST & GERM CONTROL 456.00 500 500 500
5506‐261 CONTRACT SERVICES 8,534.75 7,200 7,200 7,200
5506‐262 JANITORIAL SERVICES ‐
** CATEGORY TOTAL ** 41,133.45 42,673 42,636 42,103
3‐GENERAL SERVICES
5506‐313 RECREATION SUPPLIES 2,821.16 3,225 3,225 3,225
5506‐314 OFFICE SUPPLIES 607.94 750 750 750
5506‐316 WEARING APPAREL ‐ 300 ‐ 300
2019‐2020 ADOPTED BUDGET
99 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
06 SENIOR
CENTER
5506‐317 PHOTO & DUPLICATION 690.52 500 500 500
5506‐321 JANITORIAL SUPPLIES 2,107.51 1,500 1,500 1,500
5506‐332 OPERATING SUPPLIES 6,953.78 4,000 5,000 4,000
5506‐333 COMPUTER SUPPLIES 1,271.17 1,000 500 1,000
5506‐336 VENDING MACHINE SUPPLIES 87.55 ‐ 100 100
** CATEGORY TOTAL ** 14,539.63 11,275 11,575 11,375
4‐MACHINE & EQUIPMENT MAINTENANCE
5506‐413 OFFICE EQUIPMENT MAINTENANCE 194.97 500 50 500
5506‐414 OTHER EQUIPMENT MAINTENANCE 1,088.00 500 150 500
5506‐421 BUILDING MAINTENANCE 4,898.05 14,000 14,000 9,000
** CATEGORY TOTAL ** 6,181.02 15,000 14,200 10,000
5‐CAPITAL OUTLAY
** DEPARTMENT TOTAL ** 137,955.25 153,428 151,706 149,157
2019‐2020 ADOPTED BUDGET
100 GENERAL FUND Splashville Aquatic Center
General Fund Parks & Leisure Services Division 55 Department 07
Program Description
The Splashville Aquatic Center is responsible for providing a variety of water related recreational
activities for the citizens of Stephenville. Programs and activities include swim lessons, swim
team, water aerobics, birthday celebrations, special events and corporate gatherings. All
employees in this department are seasonal.
Performance Objectives
Provide highly trained, qualified personnel for the adequate management of the Splashville
Aquatic Complex.
Continually provide and evaluate a variety of programming.
Provide a safe, clean and fun environment for citizens and visitors.
Extend and protect the life of the facility.
2019‐2020 ADOPTED BUDGET
101 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
07 AQUATIC CENTER
1‐PERSONNEL
5507‐113 PART‐TIME WAGES 99,558.80 112,636 112,636 112,636
5507‐121 RETIREMENT 341.46 ‐
5507‐122 SOCIAL SECURITY 7,553.87 8,616 8,616 8,616
5507‐123 WORKERS COMPENSATION 4,276.00 3,793 3,728 3,532
** CATEGORY TOTAL ** 111,730.13 125,045 124,980 124,784
2‐CONTRACTUAL
5507‐211 POSTAGE 250 250 250
5507‐212 COMMUNICATIONS 771.20 2,000 2,000 2,000
5507‐214 ADVERTISING AND PUBLIC NOTICE 1,022.00 1,000 1,000 1,000
5507‐215 EDUCATION AND SCHOOLING 1,902.91 1,750 1,750 850
5507‐224 INSURANCE 3,160.51 3,423 3,423 3,423
5507‐251 UTILITIES 39,230.00 40,000 40,000 40,000
5507‐252 DUES & SUBSCRIPTIONS 125
5507‐260 PEST AND GERM CONTROL 201.00 250 250 250
5507‐264 SPECIAL EVENTS 2,979.94 3,000
** CATEGORY TOTAL ** 49,267.56 48,673 48,673 50,898
3‐GENERAL SERVICES
5507‐312 CHEMICALS AND POOL SUPPLIES 14,598.17 15,000 15,000 15,000
5507‐313 AQUATIC SUPPLIES 789.04 1,500 1,500 1,500
5507‐315 CONCESSION SUPPLIES 12,592.17 10,909 10,909 13,000
5507‐316 WEARING APPAREL 1,845.59 1,750 2,000 2,000
5507‐321 JANITORIAL SUPPLIES 948.48 1,000 1,000 1,000
5507‐332 OPERATING SUPPLIES 1,444.66 2,000 2,000 2,000
5507‐333 COMPUTER SUPPLIES 1,000 750 500
** CATEGORY TOTAL ** 32,218.11 33,159 33,159 35,000
4‐MACHINE & EQUIPMENT MAINTENANCE
5507‐413 OFFICE EQUIPMENT MAINTENANCE 357.92 500 500 500
5507‐414 OTHER EQUIPMENT MAINTENANCE 1,024.71 1,000 1,000 1,150
2019‐2020 ADOPTED BUDGET
102 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
07 AQUATIC
CENTER
5507‐416 COMPUTER MAINTENANCE ‐ 1,000 1,000 1,000
5507‐421 BUILDING MAINTENANCE 14,980.28 8,850 8,850 8,850
5507‐425 SWIMMING POOL MAINTENANCE 90,759.16 15,000 15,000 68,000
** CATEGORY TOTAL ** 107,122.07 26,350 26,350 79,500
5‐CAPITAL OUTLAY
5507‐514 OTHER EQUIPMENT
** CATEGORY TOTAL ** ‐ ‐ ‐ ‐
** DEPARTMENT TOTAL ** 300,337.87 233,227 233,162 290,182
2019‐2020 ADOPTED BUDGET
103 GENERAL FUND
Fire & EMS
General Fund Fire Department Division 56 Department 01
Program Description
The mission of the Stephenville Fire Department is to preserve and protect life and property while
safeguarding the environment and the city’s economic base. The mission is accomplished
through a coordinated program of services, which includes fire rescue, fire suppression and
prevention, hazardous material mitigation, code enforcement, business facility inspections,
home inspections, arson investigation toward prosecution, first aid and public education about
fire safety and prevention. The department provides emergency medical services for the city,
providing pre‐hospital care and emergency ambulance transportation of the sick and injured to
the hospital. The department also includes volunteers that provides back‐up manpower for the
on‐duty paid firefighting personnel, primarily in the area of fire suppression. The department
usually maintains between 15 and 20 volunteer members.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Fire Chief 1 1 1
Assistant Fire Chief 1 1 1
Training Officer 1 1 1
Administrative Assistant 1 1 1
Fire Marshall 1 1 1
Fire Inspector 1 1 1
Battalion Chief 2 2 2
Fire Captain 3 3 3
Fire Lieutenant 3 3 3
Firefighter/EMT 18 18 18
P/T Janitor 0.075 0.075 0.075
TOTAL 32.075 32.075 32.075
2019‐2020 ADOPTED BUDGET
104 GENERAL FUND
Performance Objectives
Maintain operational readiness level that will meet the emergency demands of the
community in a timely manner.
Provide firefighting and emergency medical forces and resources necessary to execute
quick, effective, skillful and caring responses to emergencies.
Ensure all laws and rules which involve the city and departments are maintained.
Provide efficient and effective management of fire and emergency medical services.
Provide a safe, clean and healthful environment for employees and citizens.
Keep emergency vehicles and department facilities maintained and prolong the useful life of
major building components of Fire Stations # 1 and # 2.
Complete plan reviews in a timely manner and oversee business facility inspections.
Oversee arson investigations.
.
2019‐2020 ADOPTED BUDGET
105 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 FIRE & EMS
1‐PERSONNEL
5601‐111 SALARIES 1,655,063.64 1,749,608 1,664,192.00 1,799,247
5601‐112 OVERTIME 370,649.73 211,709 273,236.00 219,010
5601‐113 PART TIME WAGES 1,034.33 1,627 796.00 1,491
5605‐113 VOLUNTEER WATER ‐
5601‐115 INCENTIVE PAY 96,447.21 99,120 88,289.00 88,920
5601‐117 SICK TIME BUY BACK 4,511 2,590.00 10,811
5601‐118 ONE‐TIME PAY ADJUSTMENT 17,266 14,880.00 17,782
5601‐121 RETIREMENT 186,227.71 143,026 136,156.00 165,218
5601‐122 SOCIAL SECURITY 155,914.15 160,847 157,890.00 166,177
5601‐123 WORKER'S COMPENSATION 71,160.26 59,109 58,141.00 78,735
5601‐125 GROUP INSURANCE 249,418.12 257,853 241,745.00 229,826
5601‐126 CAR ALLOWANCE 3,600.00 3,600 3,600.00 3,600
5601‐131 VOLUNTEER FIRE RETIREMENT ‐ 2,700.00 2,700
** CATEGORY TOTAL ** 2,789,515.15 2,708,276 2,644,215.00 2,783,517
2‐CONTRACTUAL
5601‐211 POSTAGE 280.80 250 250 250
5601‐212 COMMUNICATIONS 10,482.05 10,632 10,632 10,632
5601‐214 ADVERTISING ‐ 171 ‐
5601‐215 TRAINING & EDUCATION 25,019.94 26,000 25,876 25,700
5601‐215.0001 TRAINING & EDUCATION‐EMS 14,743.94 14,400 14,600 14,400
5601‐224 INSURANCE 20,643.80 21,785 19,246 21,785
5601‐231 RENTAL 1,320.00 800 1,320 1,320
5601‐251 UTILITIES 27,719.24 21,000 21,000 21,000
5601‐252 DUES & SUBSCRIPTIONS 1,568.14 3,265 2,820 3,000
5601‐252.0001 DUES & SUBSCRIPTIONS‐EMS 120.00 1,000 1,030 1,000
5601‐253 OUTSIDE PROFESSIONALS ‐ 14,615 200
5601‐253.0001 OUTSIDE PROFESSIONALS‐EMS 16,540.21 15,127 15,127 15,800
5601‐254 SPECIAL SERVICES 89.79 2,000 140 2,000
5601‐255 DAMAGE CLAIMS ‐
5602‐255.000T TORNADO DAMAGE CLAIMS ‐
5601‐258 STATE FEES 3,927.67 3,160 3,160 3,160
5601‐258.0001 STATE FEES 1,052.32 2,100 2,100 2,100
5601‐259 FIRE DEPLOYMENT COSTS 15,394.88 488 ‐
5601‐260 PEST CONTROL 402.00 500 426 450
2019‐2020 ADOPTED BUDGET
106 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 FIRE & EMS
5601‐261 OTHER CONTRACTUAL SERVICES ‐ 5,500 4,000 4,000
5601‐266 FIRE EQUIPMENT PURCHASE ‐
5601‐267 VOLUNTEER FIRE‐ WATER 6,441.12 6,441 6,000
** CATEGORY TOTAL ** 145,745.90 142,134 129,027 132,597
3‐GENERAL SERVICES
5601‐311 TACTICAL MEDIC SUPPLIES ‐ 10,000
5601‐312 AMBULANCE SUPPLIES 56,072.67 60,000 57,000 50,000
5601‐313 BOOKS & EDUCATIONAL MATERIAL 1,374.19 1,120 975 1,120
5601‐314 OFFICE SUPPLIES 1,247.61 1,500 1,500 1,500
5601‐316 WEARING APPAREL 37,661.72 41,100 41,100 36,100
5601‐317 PHOTO & DUPLICATION 592.15 200 400 200
5601‐318 SMALL TOOLS 12,399.29 21,450 21,450 20,000
5601‐318.0001 SMALL TOOLS‐EMS 4,378.62 5,700 5,700 5,700
5601‐321 JANITORIAL SUPPLIES 2,777.74 4,000 4,000 4,000
5601‐323 GAS & OIL 13,562.90 14,000 14,000 14,000
5601.323.0001 GAS & OIL‐EMS 13,564.94 13,200 13,200 13,200
5601‐332 OPERATING SUPPLIES 2,913.33 2,505 2,505 2,505
5601‐333 COMPUTER SUPPLIES 4,841.68 3,000 3,000 3,000
** CATEGORY TOTAL ** 151,386.84 167,775 164,830 161,325
4‐MACHINE & EQUIPMENT MAINTENANCE
5601‐411 VEHICLE MAINTENANCE 21,304.00 22,117 23,000 25,000
5601‐411.0001 VEHICLE MAINTENANCE‐EMS 8,458.75 6,250 6,000 6,250
5601‐412 MACHINERY MAINTENANCE 1,163.69 4,000 3,000 4,000
5601‐413 OFFICE EQUIPMENT MAINTENANCE 2,716.00 3,000 2,000 3,000
5601‐414 OTHER EQUIPMENT MAINTENANCE 6,040.50 5,230 5,097 5,230
5601‐416 COMPUTER EQUIPMENT 6,388.64 7,000 6,000 7,000
5601‐421 BUILDING MAINTENANCE 17,914.36 29,500 32,000 30,000
** CATEGORY TOTAL ** 63,985.94 77,097 77,097 80,480
5‐CAPITAL OUTLAY
5601‐511 VEHICLES 1,200,000 1,200,000 ‐
5601‐511.0001 VEHICLES‐EMS 16,762.51 ‐ ‐
2019‐2020 ADOPTED BUDGET
107 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 FIRE & EMS
5601‐514 OTHER EQUIPMENT 7,045.00 32,275 32,275 ‐
5601‐514.0001 OTHER EQUIPMENT‐EMS ‐
** CATEGORY TOTAL ** 23,807.51 1,232,275 1,232,275 ‐
6‐BANK CHARGES
5601‐610 BANK CHARGES 114.64 ‐
** CATEGORY TOTAL ** 114.64 ‐ ‐ ‐
7‐DEBT SERVICE
5601‐750 LEASE PRINCIPAL 112,628.89 254,832 254,832 192,197
5601‐750.0001 LEASE PAYMENTS‐EMS ‐
5601‐755 LEASE INTEREST 11,844.75 8,579 8,579 39,628
** CATEGORY TOTAL ** 124,473.64 263,411 263,411 231,825
** DEPARTMENT TOTAL ** 3,299,029.62 4,590,968 4,510,854 3,389,744
2019‐2020 ADOPTED BUDGET
108 GENERAL FUND Police
General Fund Police Department Division 57 Department 01
Program Description
The Police Department includes Administration, Patrol, Communications, Support Services,
Criminal Investigations, Professional Standards, Animal Control, and Special Crimes. The
department manages and coordinates the various police activities of the city, such as taking
reports of crime, performing follow‐up investigations, conducting advanced crime scene
investigations, investigating narcotics and vice activities, handling calls for service, enforcing
traffic laws, regulating non‐criminal conduct, conducting warrants and driver’s license checks,
and performing community policing activities. The department also operates a twenty‐four‐
hour‐a‐day, seven‐day‐a‐week police and fire communications function; handling calls for service
for the Fire/EMS Services and all 911 calls within the city, fire district, and after‐hours city utility
service. The department is the storehouse for all criminal records, and functions to maintain
accurate and secure files that may be quickly retrieved for use by the department, other law
enforcement agencies and the public. This department is responsible for monthly Uniform Crime
Reports for the State of Texas, as well as, many monthly and yearly statistical reports. The
department coordinates educational programs, crime stoppers, neighborhood crime watch
programs and the Citizens Police Academy. The department enforces animal control City
ordinances and State regulations, performs the care and disposition of impounded animals, and
addresses health and safety issues concerning animal enclosures. This department collaborates
with the Erath County Sheriff’s Office and the Erath County District Attorney’s Office for
investigative law enforcement, as well as, state and federal law enforcement agencies when
necessary.
2019‐2020 ADOPTED BUDGET
109 GENERAL FUND Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Police Chief 1 1 1
Assistant Police Chief 1 1 1
Administrative Assistant 1 1 1
Lieutenant 5 5 5
Police Sergeant 7 7 7
Patrol Officer 18 18 18
Dispatch Supervisor 1 1 1
Dispatcher 11 11 11
Records Clerk 1 2 2
P/T Records Clerk 0.725 0 0
Investigator 5 5 5
Civilian Officer 1 1 1
Property/CSI Technician 1 1 1
School Resource Officer 1 2 2
Animal Control Officer 2 2 2
P/T Janitor 0.405 0.405 0.405
TOTAL 57.13 58.405 58.405
Performance Objectives
Deliver quality police services to the citizens of Stephenville.
Ensure readiness of the department to respond to emergencies.
Ensure all laws and rules which involve the city and departments are maintained.
Respond to emergency calls for assistance in a timely and effective manner.
Create a positive police community relationship and environment.
Promote safety and community involvement in crime reduction.
Maintain accurate, secure files that for prompt retrieval for use by the department and
other law enforcement agencies.
Quickly and accurately retrieve all requests for information by police officers and the
general public.
Investigate all incidents with the purpose of recovering property and/or apprehending
suspects.
Increase offense clearance rate for improved citizen satisfaction.
Reduce crime through public education and collaborative community efforts.
Provide an effective educational program for students.
Work effectively with citizens through community outreach programs.
2019‐2020 ADOPTED BUDGET
110 GENERAL FUND Ensure that persons walking on public property in the City are free of reasonable concern of
threat by dogs running at large.
Reduce the number of stray animals within the City.
Educate the community in animal control.
Provide a safe, clean and healthful environment for employees and citizens.
Prolong the useful life of major building components of the Stephenville Public Safety
Building.
2019‐2020 ADOPTED BUDGET
111 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 POLICE
1‐PERSONNEL
5701‐111 SALARIES 2,712,943.74 2,993,772 2,738,446 3,134,816
5701‐112 OVERTIME 268,118.64 262,969 267,314 275,921
5701‐113 PART‐TIME WAGES 15,108.17 8,792 5,804 8,059
5701‐114 ON CALL PAY 24,385.76 26,000 44,640 26,000
5701‐115 INCENTIVE PAY 47,890.59 54,480 47,945 53,040
5701‐116 SHIFT DIFFERENTIAL 20,312.95 21,900 24,112 26,900
5701‐117 SICK TIME BUY BACK 14,931 5,769 33,985
5701‐118 ONE‐TIME PAY ADJUSTMENT 29,670 25,756 31,065
5701‐121 RETIREMENT 270,308.01 228,074 211,442 276,335
5701‐122 SOCIAL SECURITY 226,782.18 262,462 244,221 276,945
5701‐123 WORKER'S COMPENSATION 110,280.00 103,465 101,675 102,577
5701‐125 GROUP INSURANCE 432,654.06 469,198 426,788 426,761
5701‐126 CAR ALLOWANCE 3,600.00 3,600 3,600 3,600
5701‐128 CLOTHING ALLOWANCE 7,300.00 7,200 7,200 7,200
** CATEGORY TOTAL ** 4,139,684.10 4,486,513 4,154,712 4,683,204
2‐CONTRACTUAL
5701‐211 POSTAGE 1,788.26 1,500 1,500 1,500
5701‐212 COMMUNICATIONS 39,522.12 39,000 39,000 39,000
5701‐213 PRINTING 45.00 100 100 100
5701‐215 EDUCATION & SCHOOLING 65,525.70 85,000 85,000 55,000
5701‐216 INVESTIGATIVE TRAVEL EXPENSE 2,323.19 3,000 3,000 3,000
5701‐224 INSURANCE 44,626.87 48,050 43,965 48,050
5701‐225 INTER‐AGENCY AGREEMENT 5,025.70 10,000 10,000 10,000
5701‐231 RENTAL 19,200.48 36,500 36,500 36,500
5701‐251 UTILITIES 26,082.92 20,000 20,000 20,000
5701‐252 DUES & SUBSCRIPTIONS 756.00 1,530 1,530 1,530
5701‐253 OUTSIDE PROFESSIONALS 41,217.10 32,900 32,900 32,900
5701‐254 SPECIAL SERVICES ‐ 100 300 100
5701‐255 DAMAGE CLAIMS 4,810.86 15,413 ‐
5701‐260 PEST AND GERM CONTROL 201.00 201 201 201
5701‐261 DRUG ENFORCEMENT 7,915.44 17,500 17,500 12,000
5701‐263 PRISONER CONTRACT 15,800.00 15,000 15,000 15,000
5705‐750 LEASE‐ENTERPRISE VEHICLES 7,801.13 ‐ ‐ ‐
** CATEGORY TOTAL ** 282,641.77 310,381 321,909 274,881
2019‐2020 ADOPTED BUDGET
112 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 POLICE
3‐GENERAL SERVICES
5701‐313 BOOKS & EDUCATIONAL MATERIAL 817.54 1,000 1,000 1,000
5701‐314 OFFICE SUPPLIES 6,391.52 6,000 6,000 5,500
5701‐316 WEARING APPAREL 27,756.09 37,075 37,075 44,075
5701‐316.0001 BODY ARMOR 16,823.68 11,702 11,702 ‐
5701‐317 PHOTO & DUPLICATION 1,011.20 900 900 900
5701‐321 JANITORIAL SUPPLIES 2,932.95 2,500 2,500 2,500
5701‐323 GAS & OIL 58,488.99 48,210 48,210 48,210
5701‐332 OPERATING SUPPLIES 32,557.07 38,400 38,400 25,000
5701‐333 COMPUTER SUPPLIES 11,080.15 15,750 15,750 12,000
5701‐334 ANIMAL SHELTER 27,499.98 36,000 19,000 25,000
5701‐335 K‐9 PROGRAM SUPPLIES 12,534.49 4,530 4,530 3,000
** CATEGORY TOTAL ** 197,893.66 202,067 185,067 167,185
4‐MACHINE & EQUIPMENT MAINTENANCE
5701‐411 VEHICLE MAINTENANCE 22,244.34 41,000 41,000 25,000
5701‐413 OFFICE EQUIPMENT MAINTENANCE 80,717.88 157,300 157,300 136,732
5701‐414 OTHER EQUIPMENT MAINTENANCE 5,703.67 2,500 2,500 2,500
5701‐421 BUILDING MAINTENANCE 30,168.89 10,000 10,000 10,000
** CATEGORY TOTAL ** 138,834.78 210,800 210,800 174,232
5‐CAPITAL OUTLAY
5701‐511 VEHICLES 246,203.16 218,484 218,484 ‐
5701‐514 OTHER EQUIPMENT 89,257.58 28,000 28,000 67,000
5701‐515 K‐9 PROGRAM 9,500.00 7,958 7,958 ‐
** CATEGORY TOTAL ** 344,960.74 254,442 254,442 67,000
6‐BANK CHARGES
5701‐610 BANK CHARGES 24.01 ‐ 7 ‐
** CATEGORY TOTAL ** 24.01 ‐ 7 ‐
2019‐2020 ADOPTED BUDGET
113 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 POLICE
7‐DEBT SERVICE
5701‐750 LEASE PRINCIPAL 31,629.94 113,068 113,068 111,294
5702‐750 CAPITAL LEASE PAYMENTS 3,154.90 ‐
5701‐755 LEASE INTEREST 9,064 9,063 10,837
** CATEGORY TOTAL ** 34,784.84 122,132 122,131 122,131
** DEPARTMENT TOTAL ** 5,138,823.90 5,586,335 5,249,068 5,488,633
2019‐2020 ADOPTED BUDGET
114 GENERAL FUND
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2019‐2020 ADOPTED BUDGET
115 GENERAL FUND Development Services
General Fund Development Services Division 58 Department 01
Program Description
Community Development provides planning, community development, building inspection
services, and code compliance. Planning and community development responsibilities include
processing zoning changes, specific use permit requests, and abandonment requests; processing
Board of Adjustment variance requests, and reviewing and processing subdivision plats;
providing administrative support for Planning and Zoning Commission and Board of Adjustment;
providing information concerning subdivision regulations, zoning changes, census data,
population changes and land use changes. Inspection responsibilities include processing
applications for construction and remodeling of structures; processing sign applications and
demolition permits; and inspecting construction plans and structures to ensure compliance with
building codes. These personnel also investigate zoning violations and any City Code violations.
Code Compliance provides inspection processing and review for compliance with the Health and
Sanitation Ordinance adopted by the city. This ordinance provides protection for the citizens of
Stephenville for conditions which are detrimental to their health and safety through enforcement
of environmental and consumer health‐related statues.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Director of Development Services 1 1 1
Building Official 1 1 1
Building Inspector 1 1 1
Permit Technician 1 1 1
Code Compliance Inspector 1 1 1
TOTAL 5 5 5
2019‐2020 ADOPTED BUDGET
116 GENERAL FUND Performance Objectives
Provide satisfactory support to the Board of Adjustment, Planning and Zoning Commission,
Plan Review Committee and the citizens of Stephenville for all zoning ordinance variance
requests.
Ensure that all property within the city is maintained according to City codes and ordinances.
Achieve compliance with all applicable construction and zoning codes.
File all reports in a timely manner.
Process building permit applications, inspections, and verifications, and perform inspections
in a timely manner.
Ensure that all commercial food service establishments operate within State and local
standards.
2019‐2020 ADOPTED BUDGET
117 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 DEVELOPMENT SERVICES
1‐PERSONNEL
5801‐111 SALARIES 271,298.99 327,573 313,749 283,308
5801‐112 OVERTIME 613.56 525 ‐ 535
5801‐113 PART TIME WAGES ‐ ‐ ‐ ‐
5801‐115 INCENTIVE PAY 845 720
5801‐117 SICK TIME BUY BACK 3,423 3,423 1,207
5801‐118 ONE‐TIME PAY ADJUSTMENT 3,133 2,664 2,827
5801‐121 RETIREMENT 24,337.56 22,904 22,904 22,837
5801‐122 SOCIAL SECURITY 20,938.50 26,304 26,304 22,537
5801‐123 WORKER'S COMPENSATION 2,199.00 2,164 1,959 1,767
5801‐125 GROUP INSURANCE 35,881.87 37,448 43,464 38,029
5801‐126 CAR ALLOWANCE 3,600.00 3,600 3,600 3,600
5801‐127 CELL PHONE ALLOWANCE 1,775.00 1,800 2,400 2,400
** CATEGORY TOTAL ** 360,644.48 428,874 421,312 379,767
2‐CONTRACTUAL
5801‐211 POSTAGE 3,123.43 2,000 4,611 4,000
5801‐212 COMMUNICATIONS 1,833.55 1,750 2,000 2,000
5801‐213 PRINTING 133.34 400 400 400
5801‐214 ADVERTISING & PUBLIC NOTICES 3,011.65 3,000 3,000 3,000
5801‐215 TRAINING & EDUCATION 18,734.94 13,185 13,185 5,635
5801‐224 INSURANCE 1,595.84 1,684 1,424 1,684
5801‐252 DUES & SUBSCRIPTIONS 950.00 2,850 2,500 1,700
5801‐253 OUTSIDE PROFESSIONALS 60,602.73 68,700 68,700 72,700
5801‐254 SPECIAL SERVICES 17,657.66 48,000 48,000 20,000
5802‐255.000T TORNADO DAMAGE CLAIMS ‐
** CATEGORY TOTAL ** 107,643.14 141,569 143,820 111,119
3‐GENERAL SERVICES
5801‐313 BOOKS & EDUCATIONAL MATERIAL 764.53 1,000 1,000 1,000
5801‐314 OFFICE SUPPLIES 2,477.62 1,450 1,450 1,450
5801‐316 WEARING APPAREL 491.08 750 750 750
5801‐317 PHOTO & DUPLICATION 196.45 500 500 500
5801‐323 GAS & OIL 1,467.83 1,300 1,300 1,300
2019‐2020 ADOPTED BUDGET
118 GENERAL FUND CITY OF STEPHENVILLE
01‐GENERAL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 DEVELOPMENT SERVICES
5801‐332 OPERATING SUPPLIES 472.33 500 500 500
5801‐333 COMPUTER SUPPLIES 4,085.01 2,000 2,000 2,000
5801‐334 CREDIT CARD FEES 1,000 900
** CATEGORY TOTAL ** 9,954.85 7,500 8,500 8,400
4‐MACHINE & EQUIPMENT MAINTENANCE
5801‐411 VEHICLE MAINTENANCE 698.08 750 2,000 1,000
5801‐413 OFFICE EQUIPMENT MAINTENANCE 1,532.64 1,000 1,000 1,000
5801‐414 OTHER EQUIPMENT MAINTENANCE ‐ ‐
5801‐416 COMPUTER EQUIPMENT MAINT 4,800.00 8,800 9,100 10,010
** CATEGORY TOTAL ** 7,030.72 10,550 12,100 12,010
5‐CAPITAL OUTLAY
5803‐511 VEHICLES ‐ ‐
** CATEGORY TOTAL ** ‐ ‐ ‐ ‐
6‐BANK CHARGES
5801‐610 BANK CHARGES 6.83 ‐
** CATEGORY TOTAL ** 6.83 ‐ ‐ ‐
** DEPARTMENT TOTAL ** 485,280.02 588,493 585,732 511,296
2019‐2020 ADOPTED BUDGET
119 UTILITY FUND Utility Fund
The Utility Fund is an Enterprise Fund of the City. Enterprise Funds account for those operations
financed and operated in a manner similar to private business enterprises. The intent is for the
City to fund the costs of providing goods and services to the public on a continuing basis primarily
through user charges.
Services provided by the Utility Fund include utility administration, water production and
distribution, wastewater collection and treatment, utility customer service (meter reading) and
utility billing and collections.
The Fund’s source of revenue is the charge for water and sewer services. The City Council sets
utility rates.
The chart below represents the allocation of revenues.
208,000
5,350,975
3,078,000
83,414
Utility Fund Revenue 2019‐2020
Interest Income
Water Services
Sewer Services
Other Revenue
2019‐2020 ADOPTED BUDGET
120 UTILITY FUND The allocation of expenses is as follows:
The budgeted expenses for FY 2019‐2020 are $1,282,670 less than FY 2018‐2019 as amended,
mainly due to capital expenditures and debt service. The chart below displays the FY 2018‐2019
as compared to the FY 2019‐2020 Utility Fund expenses by category.
Utilities Admin,
1,146,642 , 5%
Water Production,
883,656 , 3%
Water Distribution,
1,459,716 , 6%
Customer Service,
243,752 , 1%
Wastewater
Collection,
17,471,705 , 71%
Wastewater
Treatment Plant,
1,195,686 , 5%Billing & Collection,
285,464 , 1%
Non‐Departmental,
420,974 , 2%
Debt Service,
1,584,455 , 6%
UTILITY FUND EXPENDITURES FY 2019‐2020
1,366,404 2,993,264 19,362,048 2,253,004 1,353,062 3,009,756 18,744,777 1,584,455 ‐
5,000,000
10,000,000
15,000,000
20,000,000
Personnel Costs Operating Expenditures Capital Expenditures Debt Service
Utility Fund Expenditures by Category
FY 2018‐19 FY 2019‐2020
2019‐2020 ADOPTED BUDGET
121 UTILITY FUND CITY OF STEPHENVILLE
02 ‐UTILITY FUND SUMMARY
FY 2019‐2020
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2017‐2018 ADOPTED
Estimated Cash 10/01 4,341,808 21,886,892 21,886,892 20,885,197
Revenues
Taxes ‐ ‐ ‐ ‐
Licenses & Permits ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental 17,761 275,000 275,000 ‐
Service Charges 7,947,385 7,700,173 8,135,605 8,443,975
Other Revenue 17,196,044 351,454 541,623 276,414
Total Revenue 25,161,189 8,326,627 8,952,228 8,720,389
Transfers In 18,213 16,616 16,616 40,337
Transfers Out (359,225) (580,472) (580,472) (889,555)
Expenditures
Personnel Costs 1,377,699 1,366,404 1,316,002 1,353,062
Operating Expenditures 3,146,612 2,993,264 2,973,205 3,009,756
Capital Expenditures 235,075 19,362,048 2,847,856 18,744,777
Debt Service 2,058,918 2,253,004 2,253,004 1,584,455
Total Expenditures 6,818,304 25,974,720 9,390,067 24,692,050
Net Revenues over(under) Expenditures 18,001,873 (18,211,949) (1,001,695) (16,820,879)
Change in Receivables 2,892,167
Change in Deferred Inflows of Resources 251,832
Change in other assets (280,064)
Change in Liabilities (3,460,015)
Change in Deferred Outflows of Resources 139,290
Estimated Cash Balance 9/30 21,886,892 3,674,943 20,885,197 4,064,318
Restricted:
3 Months Operations 1,131,078 1,089,917 1,072,302 1,090,705
Debt Service 2,058,919 1,584,455 1,584,455 1,588,107
Estimated Unrestricted Cash Balance 9/30 18,696,895 1,000,571 18,228,440 1,385,506
2019‐2020 ADOPTED BUDGET
122 UTILITY FUND CITY OF STEPHENVILLE
02 ‐UTILITY FUND SUMMARY
FY 2019‐2020
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash 10/01 3,989,303 4,026,596 4,074,806 4,139,466
Revenues
Taxes ‐ ‐ ‐ ‐
Licenses & Permits ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental ‐ ‐ ‐ ‐
Service Charges 8,697,294 8,958,213 9,226,959 9,503,768
Other Revenue 276,414 276,414 276,414 276,414
Total Revenue 8,973,708 9,234,627 9,503,373 9,780,182
Transfers In 24,507 25,113 25,734 26,370
Transfers Out (561,851) (586,423) (607,159) (627,442)
Expenditures
Personnel Costs 1,410,915 1,446,188 1,482,343 1,519,402
Operating Expenditures 3,100,049 3,193,050 3,288,842 3,387,507
Capital Expenditures 2,300,000 2,400,000 2,500,000 2,600,000
Debt Service 1,588,107 1,585,869 1,586,103 1,586,972
Total Expenditures 8,399,071 8,625,107 8,857,288 9,093,881
Net Revenues over(under) Expenditures 37,293 48,210 64,660 85,229
Change in Receivables
Change in Deferred Inflows of Resources
Change in other assets
Change in Liabilities
Change in Deferred Outflows of Resources
Estimated Cash Balance 9/30 4,026,596 4,074,806 4,139,466 4,224,695
Restricted:
3 Months Operations 1,127,741 1,159,810 1,192,796 1,226,727
Debt Service 1,585,869 1,586,103 1,586,972 1,585,753
Estimated Unrestricted Cash Balance 9/30 1,312,986 1,328,893 1,359,698 1,412,215
2019‐2020 ADOPTED BUDGET
123 UTILITY FUND CITY OF STEPHENVILLE
02 ‐UTILITY FUND REVENUES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
3 INTERGOVERNMENTAL
4352 TXDOT CDBG GRANT 17,760.78 275,000 275,000
** REVENUE CATEGORY TOTAL ** 17,760.78 275,000 275,000 ‐
4 SERVICE CHARGES
4451 WATER SALES 4,700,829.43 4,574,640 4,793,741 5,079,000
4452 WASTEWATER CHARGES 2,956,522.73 2,868,376 3,056,857 3,072,000
4453 PENALTY BILLING 114,233.22 110,157 117,759 122,265
4454 TRANSFER CHARGES 5,500.00 5,000 5,000 5,000
4455 CONNECTION CHARGES 42,320.00 33,000 41,608 43,200
4456 SERVICE CHARGES 24,095.00 24,000 23,552 24,453
4457 BILLING ADJUSTMENTS 1,213.06 ‐ 4,134 ‐
4458 DELINQUENT CHARGES 51,795.00 45,000 54,954 57,057
4459 PRO‐RATA/MISCELLANEOUS 16,296.15 ‐ ‐ ‐
4460 STREET CUTS & RESTORATION 11,358.75 15,000 14,000 15,000
4461 WATER TAPS 17,821.30 20,000 18,000 20,000
4462 SEWER TAPS 5,300.00 5,000 6,000 6,000
4465 PERMITS 100.00 ‐ ‐ ‐
** REVENUE CATEGORY TOTAL ** 7,947,384.64 7,700,173 8,135,605 8,443,975
5 OTHER REVENUE
4501 INTEREST ON INVESTMENTS 88,226.35 282,000 429,442 200,000
4501.000A INTEREST ON CHECKING ACCOUNTS 6,914.11 5,000 10,289 8,000
4510 SALE OF CITY EQUIPMENT ‐ 7,700 10,900 ‐
4535 LEASES 7,283.45 7,283 7,283 7,283
4541 MISCELLANEOUS 27,060.42 13,000 37,312 13,000
4545 OVER ‐ SHORT (23.84) ‐ 25 ‐
4560 BOND PROCEEDS 17,030,000.00 ‐ ‐ ‐
4591 GRANT PROCEEDS ‐ ‐ ‐ ‐
4595 CREDIT CARD FEES 16,903.20 17,119 19,525 20,266
4596 WEB CREDIT CARD FEES 19,680.00 19,352 26,847 27,865
** REVENUE CATEGORY TOTAL ** 17,196,043.69 351,454 541,623 276,414
*** FUND TOTAL REVENUES *** 25,161,189.11 8,326,627 8,952,228 8,720,389
2019‐2020 ADOPTED BUDGET
124 UTILITY FUND
CITY OF STEPHENVILLE
02 ‐UTILITY FUND TRANFERS
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
TRANSFERS IN
4590 ADMINISTRATIVE FEE 18,213.00 16,616 16,616 40,337
** TRANSFERS IN TOTAL ** 18,213.00 16,616 16,616 40,337
TRANSFERS OUT
5901‐801 ADMIN. FEE‐TRANSFER TO GENERAL 359,225.00 580,472 580,472 889,555
** TRANSFERS OUT TOTAL ** 359,225.00 580,472 580,472 889,555
2019‐2020 ADOPTED BUDGET
125 UTILITY FUND Utility Administration
Utility Fund Administrative Services Division 50 Department 00
Program Description
The Utilities Administration Department directs and coordinates the activities of the water,
wastewater and landfill services of the City of Stephenville. Planning, research, hiring, discipline,
training, budgeting and personnel functions are conducted by administration.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Director of Utilities/Public Works 1 1 1
Executive Administrative Assistant 1 1 1
City Engineer 1 1 1
Construction Supervisor 1 1 1
Construction Technician 2 2 2
TOTAL 6 6 6
The Construction Supervisor and one of the Construction Technician positions are frozen and
will not be filled in FY 2019‐2020.
Performance Objectives
Develop and maintain quality utility programs and innovative services that are administered
in a friendly, helpful manner.
Respond to customer requests and issues quickly and fairly, with the intention of satisfying
each customer.
Increase the public awareness of utility issues and topics through proactive communication
with citizens.
Deliver superior utility services to the citizens of Stephenville.
2019‐2020 ADOPTED BUDGET
126 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
00 UTILITIES ADMINISTRATION
1‐PERSONNEL
5000‐111 SALARIES 273,836.57 256,173 258,955 261,091
5000‐112 OVERTIME 1,824.44 461 1,263 130
5000‐114 ON‐CALL PAY 1,000.00 802 400 1,836
5000‐115 INCENTIVE 733.96 360 346 1,080
5000‐117 SICK TIME BUY BACK ‐ 4,183 3,535 3,598
5000‐118 ONE‐TIME PAY ADJUSTMENT ‐ 2,547 2,546 2,594
5000‐121 RETIREMENT 25,265.01 18,248 18,378 22,164
5000‐122 SOCIAL SECURITY 20,690.62 20,945 21,446 22,040
5000‐123 WORKER'S COMPENSATION 1,037.00 6,889 10,351 6,032
5000‐125 GROUP INSURANCE 33,607.06 29,828 28,417 27,172
5000‐126 CAR ALLOWANCE 5,400.00 5,400 5,400 5,400
5000‐127 CELL PHONE ALLOWANCE 600.00 600 600 600
5000‐129 AWARDS 115.80
** CATEGORY TOTAL ** 364,110.46 346,436 351,637 353,737
2‐CONTRACTUAL
5000‐211 POSTAGE 126.62 75 75 75
5000‐212 COMMUNICATIONS 657.30 750 750 750
5000‐214 ADVERTISING 1,100.48 800 800 800
5000‐215 TRAINING & EDUCATION 15,348.13 12,001 12,001 8,502
5000‐224 INSURANCE 451.11 941 941 941
5000‐252 DUES & SUBSCRIPTION 2,056.10 1,285 1,400 1,670
5000‐253 OUTSIDE PROFESSIONAL 14,053.93 10,000 10,000 10,000
** CATEGORY TOTAL ** 33,793.67 25,852 25,967 22,738
3‐GENERAL SERVICES
5000‐314 OFFICE SUPPLIES 125.99 100 400 400
5000‐317 PHOTO & DUPLICATION 590.95 500 500 500
5000‐333 COMPUTER SUPPLIES 49.43 300 ‐ 300
** CATEGORY TOTAL ** 766.37 900 900 1,200
2019‐2020 ADOPTED BUDGET
127 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
00 UTILITIES ADMINISTRATION
4‐MACHINE & EQUIPMENT MAINTENANCE
5000‐413 OFFICE EQUIPMENT MAINTENANCE 340.56 250 250 250
** CATEGORY TOTAL ** 340.56 250 250 250
5‐CAPITAL OUTLAY
5000‐527 WATER LINE IMPROVEMENTS 41,474.72 ‐
5000‐527.2017 CDBG PROJECT GRANT MATCH ‐ 549,967 56,250 493,717
5000‐527.2019 CDBG PROJECT GRANT MATCH 275,000 ‐ 275,000
** CATEGORY TOTAL ** 41,474.72 824,967 56,250 768,717
** DEPARTMENT TOTAL ** 440,485.78 1,198,405 435,004 1,146,642
2019‐2020 ADOPTED BUDGET
128 UTILITY FUND Water Production
Utility Fund Administrative Services Division 50 Department 01
Program Description
The Water Production Department is primarily responsible for producing safe and acceptable
water in accordance with State and Federal health standards. It is responsible for operating and
maintaining water wells, storage tanks, instrumentation and the pumping of potable water to
the residents of the City of Stephenville.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Water Plant Supervisor 1 1 1
Water Plant Operator I 1 1 1
Water Plant Operator II 1 1 1
TOTAL 3 3 3
Performance Objectives
Provide a safe drinking source for the Stephenville community.
Stay abreast of the changing regulations to meet the new drinking standards.
Continually upgrade the existing facilities to meet regulatory requirements, maintain quality
service and meet the community’s water‐use needs.
Operate facilities in a cost efficient manner to minimize water rate increases.
2019‐2020 ADOPTED BUDGET
129 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 WATER PRODUCTION
1‐PERSONNEL
5001‐111 SALARIES 141,738.61 145,225 143,205 131,472
5001‐112 OVERTIME 13,152.89 12,297 18,239 12,469
5001‐114 ON‐CALL PAY 2,400.00 1,836 3,500 1,836
5001‐115 INCENTIVE PAY 2,520.18 2,520 1,385 1,800
5001‐117 SICK TIME BUY BACK 999
5001‐118 ONE‐TIME PAY ADJUSTMENT 1,413 1,414 1,298
5001‐121 RETIREMENT 13,848.20 10,883 11,827 11,745
5001‐122 SOCIAL SECURITY 12,042.88 12,492 13,543 11,766
5001‐123 WORKER'S COMPENSATION 8,762.00 7,432 7,312 6,174
5001‐125 GROUP INSURANCE 23,260.32 23,820 21,228 19,666
** CATEGORY TOTAL ** 217,725.08 217,918 221,653 199,225
2‐CONTRACTUAL
5001‐211 POSTAGE 149.36 100 200 100
5001‐212 COMMUNICATIONS 4,231.02 4,000 4,000 4,000
5001‐215 TRAINING & EDUCATION 659.83 1,485 660 2,970
5001‐224 INSURANCE 12,243.06 13,152 13,243 12,243
5001‐251 UTILITIES 207,490.61 185,000 194,799 195,000
5001‐252 DUES & SUBSCRIPTIONS 390.00 390 390 390
5001‐253 OUTSIDE PROFESSIONALS 406.00 ‐ ‐ ‐
5001‐254 SPECIAL SERVICES‐ULRMWD 277,767.88 277,160 269,946 284,886
5001‐258 STATE FEES 30,521.66 32,000 30,522 30,522
5001‐260 PEST AND GERM CONTROL 820.99 900 737 900
** CATEGORY TOTAL ** 534,680.41 514,187 514,496 531,011
3‐GENERAL SERVICES
5001‐314 OFFICE SUPPLIES 45.53 20 20 20
5001‐316 WEARING APPAREL 1,461.63 1,800 1,800 1,800
5001‐317 PHOTO & DUPLICATION 0 ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
130 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 WATER PRODUCTION
5001‐318 SMALL TOOLS 182.48 300 300 300
5001‐323 GAS & OIL 8,628.28 8,000 8,000 8,000
5001‐332 OTHER SUPPLIES 529.03 500 500 500
** CATEGORY TOTAL ** 10,846.95 10,620 10,620 10,620
4‐MACHINE & EQUIPMENT MAINTENANCE
5001‐411 VEHICLE MAINTENANCE 1,060.63 1,000 1,500 1,500
5001‐412 MACHINERY MAINTENANCE 300 300 300
5001‐414 OTHER EQUIPMENT MAINTENANCE 603.84 1,000 1,000 1,000
5001‐423 WATER FACILITY MAINTENANCE 91,349.67 125,000 125,000 100,000
** CATEGORY TOTAL ** 93,014.14 127,300 127,800 102,800
2019‐2020 ADOPTED BUDGET
131 UTILITY FUND Water Distribution
Utility Fund Administrative Services Division 50 Department 02
Program Description
Water Distribution is responsible for routine inspection of water distribution lines; installation of
water taps and meters; rehabilitation and replacement of damaged or inefficient water lines,
meters, fire hydrants, and values. The Department takes routine water samples to test the safety
and efficiency of the system. The Department will continue to maintain water system lines and
equipment as well as continue to recognize, follow, and meet all Environmental Protection
Agency and Safe Drinking Water Act regulations.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Water Superintendent 1 1 1
Crew Leader 1 1 1
Light Equipment Operator 1 0 0
Heavy Equipment Operator 0 1 1
TOTAL 3 3 3
Performance Objectives
Ensure safe, efficient delivery of water to the Stephenville community.
Maintain highest standard of water quality, meeting EPA and TCEQ standards.
Minimize system losses due to aged infrastructure.
Enhance customer service through efficient service.
Maintain the City’s fire hydrants through installation of new hydrants and repair and
replacement of existing ones.
2019‐2020 ADOPTED BUDGET
132 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
02 WATER DISTRIBUTION
1‐PERSONNEL
5002‐111 SALARIES 134,604.34 138,012 137,915 141,981
5002‐112 OVERTIME 5,811.95 3,130 6,714 3,291
5002‐114 ON CALL PAY 1,500.00 1,224 1,300 1,224
5002‐115 INCENTIVE PAY 1,799.98 1,800 1,800 2,880
5002‐117 SICK TIME BUY BACK 630 ‐ ‐
5002‐118 ONE‐TIME PAY ADJUSTMENT 1,349 1,349 1,385
5002‐121 RETIREMENT 12,601.59 9,740 10,007 11,625
5002‐122 SOCIAL SECURITY 11,000.14 11,180 11,716 11,533
5002‐123 WORKER'S COMPENSATION 12,283.00 6,676 6,608 6,052
5002‐125 GROUP INSURANCE 23,904.19 23,820 24,748 22,005
** CATEGORY TOTAL ** 203,505.19 197,561 202,157 201,976
2‐CONTRACTUAL
5002‐211 POSTAGE 51.95 100 100 100
5002‐212 COMMUNICATIONS 2,299.50 1,700 2,704 1,700
5002‐215 TRAINING & EDUCATION 369.11 1,980 2,000 1,980
5002‐224 INSURANCE 3,611.51 3,260 3,019 3,260
5002‐231 RENTAL 289.05 ‐ 100 ‐
5002‐251 UTILITIES 127,377.71 135,000 135,000 135,000
5002‐252 DUES & SUBSCRIPTIONS 556.52 650 650 650
5002‐253 OUTSIDE PROFESSIONALS 4,254.43 160,000 84,800 105,200
5002‐254 SPECIAL SERVICES ‐ ‐ ‐
** CATEGORY TOTAL ** 138,809.78 302,690 228,373 247,890
3‐GENERAL SERVICES
5002‐312 CHEMICALS 11,055.20 9,000 9,000 9,000
5002‐314 OFFICE SUPPLIES 121.91 85 109 100
5002‐316 WEARING APPAREL 1,738.83 2,750 2,750 2,750
5002‐318 SMALL TOOLS 915.48 1,000 1,000 1,000
5002‐323 GAS & OIL 16,561.20 12,500 12,500 12,500
5002‐332 OTHER SUPPLIES 1,663.34 2,500 2,476 2,500
** CATEGORY TOTAL ** 32,055.96 27,835 27,835 27,850
2019‐2020 ADOPTED BUDGET
133 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
02 WATER DISTRIBUTION
4‐MACHINE & EQUIPMENT MAINTENANCE
5002‐411 VEHICLE MAINTENANCE 3,427.23 3,100 3,100 3,100
5002‐412 MACHINERY MAINTENANCE 2,604.86 4,500 3,500 4,500
5002‐414 GENERATOR MAINTENANCE 7,509.07 4,400 5,400 4,400
5002‐423 WATER FACILITY MAINTENANCE 143,962.64 100,000 150,000 170,000
** CATEGORY TOTAL ** 157,503.80 112,000 162,000 182,000
5‐CAPITAL OUTLAY
5002‐511 VEHICLES ‐
5002‐527 WATER MAINS 79,437.41 125,000 125,000 800,000
5002‐527.2020 WATERLINE IMPROVEMENTS 56,175 56,175 ‐
5002‐528 WATER TANKS 16,595.70 462,431 462,431 ‐
5002‐529 EQUIPMENT 89,600 89,530 ‐
** CATEGORY TOTAL ** 96,033.11 733,206 733,136 800,000
** DEPARTMENT TOTAL ** 627,907.84 1,373,292 1,353,501 1,459,716
2019‐2020 ADOPTED BUDGET
134 UTILITY FUND Customer Service
Utility Fund Administrative Services Division 50 Department 03
Program Description
The Customer Service Division is responsible for the accurate reading of all water meters within
the service area. The department plans and coordinates with the utility billing and collections
department. This office also handles connections and disconnections of service.
It is also responsible for field service and some water meter repairs. They provide back up for
water/wastewater personnel for utility problems.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Customer Service Supervisor 1 1 1
Light Equipment Operator 2 2 2
TOTAL 3 3 3
Performance Objectives
Accurately read all water meters each month.
Deliver services to customers in a timely manner.
Maintain the water meter replacement program.
2019‐2020 ADOPTED BUDGET
135 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
03 CUSTOMER SERVICE
1‐PERSONNEL
5003‐111 SALARIES 110,539.39 117,266 119,665 123,629
5003‐112 OVERTIME 7,807.50 5,120 8,415 5,371
5003‐114 ON‐CALL PAY 2,400.00 1,836 2,000 1,836
5003‐115 INCENTIVE PAY 1,080.04 1,080 1,080 1,080
5003‐118 ONE‐TIME PAY ADJUSTMENT 1,156 1,179 1,208
5003‐121 RETIREMENT 10,515.53 8,681 8,863 10,250
5003‐122 SOCIAL SECURITY 9,282.93 9,964 10,395 10,184
5003‐123 WORKER'S COMPENSATION 5,974.00 5,950 5,847 5,343
5003‐125 GROUP INSURANCE 20,618.01 20,040 22,043 22,005
** CATEGORY TOTAL ** 168,217.40 171,093 179,487 180,906
2‐CONTRACTUAL
5003‐211 POSTAGE 244.05 300 300 300
5003‐212 COMMUNICATIONS 2,468.93 2,500 2,500 2,500
5003‐213 PRINTING 342.19 260 260 260
5003‐215 TRAINING & EDUCATION 964.44 1,485 1,485 1,485
5003‐224 INSURANCE 1,708.77 1,811 1,543 1,811
5003‐252 DUES & SUBSCRIPTIONS 390.00 390 390 390
5003‐255 DAMAGE CLAIMS ‐ ‐ 1,000 ‐
** CATEGORY TOTAL ** 6,118.38 6,746 7,478 6,746
3‐GENERAL SERVICES
5003‐313 BOOKS & EDUCATIONAL MATERIAL ‐ ‐ ‐ ‐
5003‐316 WEARING APPAREL 735.97 1,500 1,500 1,500
5003‐318 SMALL TOOLS 285.13 150 250 150
5003‐323 GAS & OIL 7,706.35 8,000 7,168 8,000
5003‐332 OTHER SUPPLIES 236.34 300 300 300
5003‐333 COMPUTER SUPPLIES 780.00 ‐ ‐ ‐
** CATEGORY TOTAL ** 9,743.79 9,950 9,218 9,950
2019‐2020 ADOPTED BUDGET
136 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
03 CUSTOMER SERVICE
4‐MACHINE & EQUIPMENT MAINTENANCE
5003‐411 VEHICLE MAINTENANCE 950.15 900 850 900
5003‐414 OTHER EQUIPMENT MAINTENANCE ‐ 250 250 250
5003‐423 METER MAINTENANCE 45,310.62 88,507 88,507 45,000
** CATEGORY TOTAL ** 46,260.77 89,657 89,607 46,150
5‐CAPITAL OUTLAY
5003‐514 OTHER EQUIPMENT 6,493 6,493 ‐
** CATEGORY TOTAL ** ‐
6 493
6,493 ‐
** DEPARTMENT TOTAL ** 230,340.34 283,939 292,283 243,752
2019‐2020 ADOPTED BUDGET
137 UTILITY FUND Wastewater Collection
Utility Fund Wastewater Division 51 Department 01
Program Description
The Wastewater Collection Department maintains and rehabilitates the wastewater collection
system, through routine inspections of system facilities and restoration of broken or collapsed
mains. The Department provides maintenance services, including the installation of wastewater
taps and the clearing, jet cleaning and camera inspection of lines.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Crew Leader 1 1 1
Heavy Equipment Operator 3 2 2
Light Equipment Operator 2 3 3
TOTAL 6 6 6
Performance Objectives
Maintain all public wastewater collection system lines in free‐flowing condition to protect
the health and environment.
Respond quickly and efficiently to customer requests regarding the collection system.
2019‐2020 ADOPTED BUDGET
138 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 WASTEWATER COLLECTION
1‐PERSONNEL
5101‐111 SALARIES 212,012.69 218,923 169,714 211,492
5101‐112 OVERTIME 10,380.34 8,887 10,197 8,530
5101‐114 ON‐CALL PAY 3,100.00 3,668 3,900 3,668
5101‐115 INCENTIVE PAY 2,880.02 2,880 1,925 2,880
5101‐117 SICK TIME BUY BACK 762 ‐ ‐
5101‐118 ONE‐TIME PAY ADJUSTMENT 2,158 2,138 2,087
5101‐121 RETIREMENT 19,911.65 15,815 13,400 17,886
5101‐122 SOCIAL SECURITY 16,641.69 18,152 15,667 17,792
5101‐123 WORKER'S COMPENSATION 10,761.00 10,839 10,652 9,336
5101‐125 GROUP INSURANCE 48,161.58 48,605 30,214 41,671
** CATEGORY TOTAL ** 323,848.97 330,689 257,807 315,342
2‐CONTRACTUAL
5101‐212 COMMUNICATIONS 1,470.94 1,500 1,650 1,500
5101‐215 TRAINING & EDUCATION 1,451.01 1,980 2,000 2,000
5101‐224 INSURANCE 3,353.24 3,712 3,358 3,712
5101‐231 RENTAL 398.10 300 300 300
5101‐251 UTILITIES 570.55 500 500 500
5101‐252 DUES SUBSCRIPTIONS 650.00 780 780 891
5101‐254 SPECIAL SERVICES 52,055.69 133,000 98,000 100,000
** CATEGORY TOTAL ** 59,949.53 141,772 106,588 108,903
3‐GENERAL SERVICES
5101‐316 WEARING APPAREL 3,147.28 3,300 3,300 3,300
5101‐318 SMALL TOOLS 495.60 500 600 500
5101‐323 GAS & OIL 13,637.88 12,000 11,900 12,000
5101‐332 OTHER SUPPLIES 641.79 600 600 600
** CATEGORY TOTAL ** 17,922.55 16,400 16,400 16,400
2019‐2020 ADOPTED BUDGET
139 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 WASTEWATER COLLECTION
4‐MACHINE & EQUIPMENT MAINTENANCE
5101‐411 VEHICLE MAINTENANCE 5,811.28 1,250 1,250 1,250
5101‐412 MACHINERY MAINTENANCE 7,128.58 4,750 6,000 4,750
5101‐414 OTHER EQUIPMENT MAINTENANCE 519.23 500 500 500
5101‐415 MANHOLE MAINTENANCE 19,378.52 10,000 8,750 10,000
5101‐424 SEWER FACILITY MAINTENANCE 22,165.50 30,000 30,000 30,000
5101‐424.000B LIFT STATION MAINTENANCE 2,347.47 500 500 500
** CATEGORY TOTAL ** 57,350.58 47,000 47,000 47,000
5‐CAPITAL OUTLAY
5101‐511 18,500 16,961 ‐
5101‐527 SEWER LINE REPLACEMENT ‐ 264,251 264,251 1,200,000
5101‐527.2018 SEWER LINE REPLACEMENT ‐ 16,907,088 1,163,028 15,784,060
5101‐527.2020 SEWER LINE IMPROVEMENTS 84,263 84,263 ‐
** CATEGORY TOTAL ** ‐ 17,274,102 1,528,503 16,984,060
** DEPARTMENT TOTAL ** 459,071.63 17,809,963 1,956,298 17,471,705
2019‐2020 ADOPTED BUDGET
140 UTILITY FUND
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2019‐2020 ADOPTED BUDGET
141 UTILITY FUND Wastewater Treatment
Utility Fund Wastewater Division 51 Department 02
Program Description
The purpose of the Wastewater Treatment department is to receive and treat the spent water
from the community, containing the wastes from domestic, industrial or commercial use and the
surface water runoff and groundwater, which may enter the system through infiltration.
The Stephenville Wastewater Treatment Plant is an activated sludge process. The activated
sludge process is an aerobic biological process, in which microorganisms grow by using oxidizable
material in the wastewater as food. The microorganisms are recycled to the treatment plant in
order to increase the rate of reaction.
The City contracts with OMI to provide this service.
Performance Objectives
Maintain compliance with State and Federal requirements for operation and maintenance of
the Wastewater Treatment Plant in order to protect the health and wellbeing of the citizens
of Stephenville, Erath County and the State of Texas.
Operate the facilities in the most cost efficient manner possible while maintaining effluent
quality.
Provide treatment of wastewater collected to meet permit requirements.
2019‐2020 ADOPTED BUDGET
142 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
02 WASTEWATER TREATMENT
2‐CONTRACTUAL
5102‐224 INSURANCE 5,566.66 6,022 6,157 6,022
5102‐251 UTILITIES 111,383.33 115,000 115,000 115,000
5102‐254 SPECIAL SERVICES ‐ ‐ ‐
5102‐255 DAMAGE CLAIMS ‐ ‐ ‐ ‐
5102‐258 STATE FEES 22,937.71 22,000 22,000 22,000
5102‐261 CONTRACTUAL SERVICES‐OMI 809,560.68 823,389 823,389 824,249
** CATEGORY TOTAL ** 949,448.38 966,411 966,546 967,271
3‐GENERAL SERVICES
5102‐332 OTHER SUPPLIES ‐ ‐ ‐ ‐
** CATEGORY TOTAL ** ‐ ‐ ‐ ‐
4‐MACHINE & EQUIPMENT MAINTENANCE
‐
5102‐412 EQUIPMENT MAINTENANCE 65.00 100 100 100
5102‐414 WWTP GENERATOR MAINTENANCE 300.00 1,315 16,775 1,315
5102‐424 SEWER FACILITY MAINTENANCE 69,218.14 45,000 28,225 75,000
5102‐425 WWTP GENERATOR MAINTENANCE 1,015.00 ‐ ‐
** CATEGORY TOTAL ** 70,598.14 46,415 45,000 76,415
5‐CAPITAL OUTLAY
5102‐514 EQUIPMENT 82,665.41 325,909 325,909 152,000
** CATEGORY TOTAL ** 82,665.41 325,909 325,909 152,000
** DEPARTMENT TOTAL ** 1,102,711.93 1,338,735 1,337,455 1,195,686
2019‐2020 ADOPTED BUDGET
143 UTILITY FUND Utility Billing & Collections
Utility Fund Billing & Collections Division 52 Department 01
Program Description
The Utility Billing and Collections Department bills and collects for all City utility services, as well
as, handling new development services creations; utility service requests; bad debt and non‐
payment issues; customer assistance with conservation and utility programs; payment options
and arrangements; maintenance of City utility account records; and billing inquiries.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Utility Billing Clerks 2 2 2
TOTAL 2 2 2
Performance Objectives
Process payments and cash receipts deposits in accurately and timely.
Make deposits in a timely manner.
Prepare and mail correct, concise utility bills to all customers in a timely manner.
Provide good, prompt personal, face‐to‐face and phone assistance to citizens
2019‐2020 ADOPTED BUDGET
144 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 UTILITY BILLING & COLLECTION
1‐PERSONNEL
5201‐111 SALARIES 72,552.82 74,385 73,800 74,008
5201‐115 INCENTIVE PAY 253.88 600 439 600
5201‐118 ONE‐TIME PAY ADJUSTMENT 730 730 726
5201‐121 RETIREMENT 6,336.44 5,046 4,993 5,843
5201‐122 SOCIAL SECURITY 5,316.39 5,793 5,783 5,763
5201‐123 WORKER'S COMPENSATION 336.00 273 268 266
5201‐125 GROUP INSURANCE 15,496.48 15,880 17,248 14,670
** CATEGORY TOTAL ** 100,292.01 102,707 103,261 101,876
2‐CONTRACTUAL
5201‐211 POSTAGE 35,904.71 36,600 38,400 38,400
5201‐212 COMMUNICATIONS 7.98 15 20 15
5201‐213 PRINTING 215.00 350 350 350
5201‐215 TRAINING & EDUCATION ‐ ‐ ‐ 1,541
5201‐224 INSURANCE 300.74 314 253 314
5201‐253 OUTSIDE PROFESSIONALS 20,750.00 21,000 21,000 19,183
5201‐254 SPECIAL SERVICES 59,307.73 28,155 28,155 28,923
** CATEGORY TOTAL ** 116,486.16 86,434 88,178 88,726
3‐GENERAL SERVICES
5201‐314 OFFICE SUPPLIES ‐ 200 200 200
5201‐316 WEARING APPAREL ‐ 160 160 160
5201‐317 PHOTO & DUPLICATION 290.65 300 300 300
5201‐333 COMPUTER SUPPLIES 570.74 1,600 1,600 ‐
5201‐334 CREDIT CARD CHARGES 13,516.86 14,722 16,792 17,429
5201‐335 WEB CREDIT CARD FEES 35,823.13 36,189 50,204 52,108
** CATEGORY TOTAL ** 50,201.38 53,171 69,255 70,197
2019‐2020 ADOPTED BUDGET
145 UTILITY FUND CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 UTILITY BILLING & COLLECTION
4‐MACHINE & EQUIPMENT MAINTENANCE
5201‐413 OFFICE (COMPUTER) MAINTENANCE 21,728.92 24,665 24,665 24,665
** CATEGORY TOTAL ** 21,728.92 24,665 24,665 24,665
5‐CAPITAL OUTLAY
5201‐516 COMPUTER EQUIPMENT ‐
** CATEGORY TOTAL ** ‐ ‐ ‐ ‐
** DEPARTMENT TOTAL ** 288,708.47 266,977 285,359 285,464
2019‐2020 ADOPTED BUDGET
146 UTILITY FUND Non‐Departmental
Utility Fund Non‐Departmental Division 59 Department 01
Program Description
The Non‐Departmental Division accounts for the franchise tax payment due the General Fund,
the debt service payments for the Utility Fund, and any other items not for a specific department.
The debt service for FY 2018‐19 is $2,253,004. The estimated franchise tax of $420,149 is based
upon water and sewer revenues.
CITY OF STEPHENVILLE
02 ‐WATER AND WASTEWATER FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 NON DEPARTMENTAL
6‐BANK CHARGES
5901‐610 BANK CHARGES 426,086.86 ‐ 148 825
** CATEGORY TOTAL ** 426,086.86 ‐ 148 825
7‐DEBT SERVICE
5901‐731 2013 BOND INTEREST 23,157.00 22,659 22,659 20,294
5901‐732 2016 BOND INTEREST 37,536.00 37,536 37,536 37,076
5901‐733 2018 BOND INTEREST ‐ 175,250 175,250 159,010
5901‐740 2014 CAPITAL LEASE INTEREST 57,286.28 49,995 49,995 42,263
5901‐741 2004 BOND INTEREST 27,727.00 9,758 9,758 ‐
5901‐744 2003B BOND INTEREST 2,300.00 ‐ ‐
5901‐750 BOND PRINCIPAL 1,910,911.72 1,957,806 1,957,806 1,325,812
** CATEGORY TOTAL ** 2,058,918.00 2,253,004 2,253,004 1,584,455
8‐NOT USED
5901‐800 WATER FRANCHISE TAX‐TO GENERAL 312,904.58 383,009 404,880 420,149
** CATEGORY TOTAL ** 312,904.58 383,009 404,880 420,149
** DEPARTMENT TOTAL ** 2,797,909.44 2,636,013 2,658,032 2,005,429
2019‐2020 ADOPTED BUDGET
147 LANDFILL FUND Sanitary Landfill Fund
The Sanitary Landfill Fund is an enterprise fund, which derives its revenue from fees for the
disposal of solid waste at the Stephenville Municipal Landfill.
The City of Stephenville Landfill is a Type IV landfill, which is permitted to accept only brush
and/or construction demolition waste and rubbish (trash) that are free of putrescible and
household wastes.
It is responsible for receiving permits from the Texas Commission on Environmental Quality and
other agencies required when the City constructs new cells for placement of solid wastes.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Landfill Superintendent 0 1 1
Landfill Supervisor 1 0 0
Heavy Equipment Operator 1 1 1
Gate Attendant 1 1 1
P/T Heavy Equipment Operator 0.725 0.7375 0.7375
TOTAL 3.725 3.7375 3.7375
Performance Objectives
Provide daily cover for all solid waste deposited into landfill.
Respond to customer requests regarding the landfill quickly and efficiently.
Process payments and cash receipts accurately and timely.
Make deposits in a timely manner.
Provide good, prompt, personal, face‐to‐face and phone assistance to citizens.
2019‐2020 ADOPTED BUDGET
148 LANDFILL FUND
As the chart above indicates, revenues are budgeted 5.98% above the revenues projected for FY
2018‐2019. Operating expenditures are budgeted lower than the FY 2018‐2019 projected
operating expenses, due to high maintenance costs in FY 2018‐2019.
The chart below displays the FY 2018‐2019 budget, as amended, to the FY 2019‐2020 budgeted
Landfill Fund expenses by category. As indicated, personnel costs are very close; operating
expenditures decreased by 43%; capital expenditures increased by $433,500 for the construction
of two new cells; and debt service remained zero.
175,276 278,101 200,639 298,068 457,119 965,427 863,782 677,197 663,385 767,468 813,350 62,465 183,407 187,525 184,109 219,673 240,743 285,906 240,233 390,940 584,961 331,635 $0
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
FY 09‐10FY 10‐11FY 11‐12FY 12‐13FY 13‐14FY 14‐15FY 15‐16FY 16‐17FY 17‐18Estimate FY 18‐19Budget FY 19‐20LANDFILL OPERATING REVENUE AND EXPENSE
Revenue Operating Expense
‐
100,000
200,000
300,000
400,000
500,000
Personnel Costs Operating
Expenditures
Capital
Expenditures
Debt Service
Landfill Fund Expenditures by Category
FY 2018‐2019
FY 2019‐2020
2019‐2020 ADOPTED BUDGET
149 LANDFILL FUND CITY OF STEPHENVILLE
03 ‐SANITARY LANDFILL FUND SUMMARY
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/01 924,539 312,386 312,386 455,676
Revenues
Taxes ‐ ‐ ‐ ‐
Licenses & Permits ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental ‐ ‐ ‐ ‐
Service Charges 649,266 748,879 750,000 800,000
Other Revenue 14,120 10,350 17,468 13,350
Total Revenue 663,385 759,229 767,468 813,350
Transfers In ‐ ‐ ‐ ‐
Transfers Out (52,182) (23,047) (23,047) (35,136)
Expenditures
Personnel Costs 196,671 212,400 200,389 222,346
Operating Expenditures 194,269 372,305 384,572 157,789
Capital Expenditures 6,462 16,500 16,170 450,000
Debt Service 846,054 ‐ ‐ ‐
Total Expenditures 1,243,455 601,205 601,131 830,135
Net Revenues over(under) Expenditures (632,252) 134,977 143,290 (51,921)
Change in Receivables (8,002)
Change in other assets 71,649
Change in Deferred Inflows of Resources 33,867
Change in Liabilities (89,852)
Change in Deferred Outflows of Resources 12,437
Estimated Cash Balance 9/30 312,386 447,363 455,676 403,755
Restricted:
3 Months Operations 97,735 146,176 146,240 95,034
Debt Service ‐
Estimated Unrestricted Cash Balance 9/30 214,651 301,187 309,436 308,721
2019‐2020 ADOPTED BUDGET
150 LANDFILL FUND CITY OF STEPHENVILLE
03 ‐SANITARY LANDFILL FUND SUMMARY
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/01 403,755 421,606 709,371 1,026,126
Revenues
Taxes
Licenses & Permits
Fines & Forfeitures
Intergovernmental
Service Charges 800,000 800,000 800,000 800,000
Other Revenue 13,350 13,350 13,350 13,350
Total Revenue 813,350 813,350 813,350 813,350
Transfers In
Transfers Out (55,876) (37,408) (35,577) (36,640)
Expenditures
Personnel Costs 227,100 232,778 238,597 244,562
Operating Expenditures 162,523 167,399 172,421 177,594
Capital Expenditures 350,000 88,000 50,000 50,000
Debt Service
Total Expenditures 739,623 488,177 461,018 472,156
Net Revenues over(under) Expenditures 17,851 287,765 316,755 304,554
Change in Receivables
Change in other assets
Change in Deferred Inflows of Resources
Change in Liabilities
Change in Deferred Outflows of Resources
Estimated Cash Balance 9/30 421,606 709,371 1,026,126 1,330,680
Restricted:
3 Months Operations 97,406 100,044 102,755 105,539
Debt Service
Estimated Unrestricted Cash Balance 9/30 324,200 609,327 923,371 1,225,141
2019‐2020 ADOPTED BUDGET
151 LANDFILL FUND CITY OF STEPHENVILLE
03 ‐SANITARY LANDFILL FUND REVENUE
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
4 SERVICE CHARGES
4471 LANDFILL GATE FEES 649,265.92 748,879 750,000 800,000
** REVENUE CATEGORY TOTAL ** 649,265.92 748,879 750,000 800,000
5 OTHER REVENUE
4501 INTEREST ON INVESTMENTS 6,029.94 5,000 8,187 5,000
4535 LEASES 350.00 350 350 350
4540 INSUFFICIENT CHECK CHARGES 30.00 ‐ ‐ ‐
4541 MISCELLANEOUS 1,950.60 ‐ 1,431 ‐
4595 CREDIT CARD FEES 5,759.00 5,000 7,500 8,000
** REVENUE CATEGORY TOTAL ** 14,119.54 10,350 17,468 13,350
*** FUND TOTAL REVENUES *** 663,385.46 759,229 767,468 813,350
CITY OF STEPHENVILLE
03 ‐SANITARY LANDFILL FUND TRANSFERS
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
TRANSFERS OUT
5001‐800 ADMIN. FEE‐TRANSFER TO WATER ‐ ‐ ‐
5001‐801 OPERATING TRANSFER OUT 52,182.00 23,047 23,047 35,136
** TRANSFERS OUT TOTAL ** 52,182.00 23,047 23,047 35,136
2019‐2020 ADOPTED BUDGET
152 LANDFILL FUND CITY OF STEPHENVILLE
03 ‐SANITARY LANDFILL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 TOTAL LANDFILL EXPENSE
1‐PERSONNEL
5001‐111 SALARIES 122,273.34 124,842 123,411 128,546
5001‐112 OVERTIME 5,510.18 3,085 3,085 3,454
5001‐113 PART‐TIME WAGES 10,093.02 23,255 18,417 28,011
5001‐115 INCENTIVE PAY 1,337.91 1,440 1,426 720
5001‐117 SICK TIME BUY BACK 942 ‐ 557
5001‐118 ONE‐TIME PAY ADJUSTMENT 1,356 771 1,561
5001‐121 RETIREMENT 11,813.09 10,313 9,695 12,664
5001‐122 SOCIAL SECURITY 10,130.85 11,852 11,299 12,503
5001‐123 WORKER'S COMPENSATION 11,273.00 10,530 10,359 11,725
5001‐125 GROUP INSURANCE 24,239.40 24,785 21,926 22,005
5001‐127 CELL PHONE ALLOWANCE 600
** CATEGORY TOTAL ** 196,670.79 212,400 200,389 222,346
2‐CONTRACTUAL
5001‐211 POSTAGE 0.94 ‐ ‐ ‐
5001‐212 COMMUNICATIONS 2,828.98 2,830 2,830 3,070
5001‐214 ADVERTISING 435 300
5001‐215 TRAINING & EDUCATION 1,075.45 1,825 1,000 3,150
5001‐224 INSURANCE 9,823.10 11,040 11,040 11,040
5001‐231 RENTAL 977.00 1,320 828 10,828
5001‐251 UTILITIES 518.70 500 696 720
5001‐252 DUES & SUBSCRIPTIONS 111
5001‐253 OUTSIDE PROFESSIONAL 36,524.50 31,000 31,000 ‐
5001‐254 SPECIAL SERVICES 7,438.53 8,000 8,000 8,000
5001‐255 DAMAGE CLAIMS ‐ ‐ ‐ ‐
5001‐258 STATE FEES 13,873.71 16,000 15,000 15,000
5001‐261 OTHER CONTRACTUAL SERVICES 825.69 ‐ ‐ ‐
** CATEGORY TOTAL ** 73,886.60 72,515 70,829 52,219
3‐GENERAL SERVICES
5001‐314 OFFICE SUPPLIES 928.19 500 884 500
5001‐316 WEARING APPAREL 1,206.29 1,200 1,200 1,200
5001‐318 SMALL TOOLS 2,197.68 1,000 800 1,000
2019‐2020 ADOPTED BUDGET
153 LANDFILL FUND CITY OF STEPHENVILLE
03 ‐SANITARY LANDFILL FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 TOTAL LANDFILL EXPENSE
5001‐323 GAS & OIL 33,811.37 45,000 45,000 45,000
5001‐332 OTHER SUPPLIES 490.71 200 313 200
5001‐333 COMPUTER SUPPLIES 46.41 800 800 800
5001‐334 CREDIT CARD FEES 3,942.79 2,850 4,800 5,120
** CATEGORY TOTAL ** 42,623.44 51,550 53,797 53,820
4‐MACHINE & EQUIPMENT MAINTENANCE
5001‐411 VEHICLE MAINTENANCE 1,194.14 1,000 1,679 1,000
5001‐412 MACHINERY MAINTENANCE 75,433.46 246,490 252,250 50,000
5001‐414 OTHER EQUIPMENT MAINTENANCE 295.08 150 292 150
5001‐415 SCALE MAINTENANCE ‐ 300 300 300
5001‐421 BUILDING MAINTENANCE 821.93 300 462 300
5001‐427 LANDFILL MAINTENANCE 4,963 ‐
** CATEGORY TOTAL ** 77,744.61 248,240 259,946 51,750
5‐CAPITAL OUTLAY
5001‐514 OTHER EQUIPMENT 6,462.00 16,500 16,170 ‐
5001‐527 LANDFILL IMPROVEMENTS 450,000
** CATEGORY TOTAL ** 6,462.00 16,500 16,170 450,000
6‐BANK CHARGES
5001‐610 BANK CHARGES 14.11 ‐ ‐
** CATEGORY TOTAL ** 14.11 ‐ ‐ ‐
7‐DEBT SERVICE
5001‐750 LEASE PRINCIPAL 846,053.71 ‐ ‐
5001‐755 INTEREST ‐ ‐ ‐
** CATEGORY TOTAL ** 846,053.71 ‐ ‐ ‐
** DEPARTMENT TO 1,243,455.26 601,205 601,131 830,135
2019‐2020 ADOPTED BUDGET
154 AIRPORT FUND Airport Fund
The Stephenville Clark Regional Airport, consists of one main lighted runway, precision approach
path indicator (PAPI) equipped. Buildings include T‐hangars with 32 units, three corporate
hangars, a main hangar/shop building and the terminal building, which houses an office and
visitor’s lounge. The City of Stephenville contracts the operations of the airport with Stephenville
Aviation, Inc.
A City Council appointed Airport Advisory Board, consisting of seven citizens, makes
recommendations regarding studies, construction, improvements and related airport matters.
The City established the fund for the on‐going operations associated with the public aviation
facilities at the Stephenville Clark Regional Airport. Hangar rentals and ground lease payments
are the major revenues.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
P/T Janitor 0.1 0.1 0.1
TOTAL 0.1 0.1 0.1
As the chart below indicates, the City expects operating revenues and expenses to remain stable.
72,408 76,015 93,493 137,852 104,441 108,624 111,089 107,485 108,097 110,304 109,756 48,643 57,185 53,190 57,639 66,679 77,671 94,920 133,020 71,788 81,031 81,334 $0
$25,000
$50,000
$75,000
$100,000
$125,000
$150,000
FY 09‐10FY 10‐11FY 11‐12FY 12‐13FY 13‐14FY 14‐15FY 15‐16FY 16‐17FY 17‐18Estimate FY 18‐19Budget FY 19‐20AIRPORT OPERATING REVENUE AND EXPENSE
Service Chg Revenue Operating Expense
2019‐2020 ADOPTED BUDGET
155 AIRPORT FUND CITY OF STEPHENVILLE
04 ‐AIRPORT FUND SUMMARY
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/01 46,311 51,287 51,287 220,867
Revenues
Taxes ‐ ‐ ‐ ‐
Licenses & Permits ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental ‐ ‐ ‐ ‐
Service Charges 108,097 110,820 110,304 109,756
Other Revenue 47,680 1,630,019 87,236 1,624,488
Total Revenue 155,777 1,740,839 197,540 1,734,244
Transfers In ‐ 615,246 615,246 ‐
Transfers Out
Expenditures
Personnel Costs 2,270 2,343 2,342 2,405
Operating Expenditures 69,518 78,689 78,689 78,929
Capital Expenditures 55,500 2,253,876 562,175 1,804,707
Debt Service 24,793 ‐ ‐ ‐
Total Expenditures 152,082 2,334,908 643,206 1,886,041
Net Revenues over(under)
Edit
3,695 21,177 169,580 (151,797)
Change in Receivables 40,754
Change in other assets (3,797)
Change in Deferred Inflows ‐
Change in Liabilities (35,677)
Estimated Cash Balance 9/30 51,287 72,464 220,867 69,070
Restricted:
3 Months Operations 17,380 20,258 20,258 20,334
Debt Service ‐ ‐ ‐ ‐
Estimated Unrestricted Cash Balance
9/30
33,907 52,206 200,609 48,736
2019‐2020 ADOPTED BUDGET
156 AIRPORT FUND CITY OF STEPHENVILLE
04 ‐AIRPORT FUND SUMMARY
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/01 69,070 95,107 118,644 139,607
Revenues
Taxes
Licenses & Permits
Fines & Forfeitures
Intergovernmental
Service Charges 109,756 109,756 109,756 109,756
Other Revenue ‐
Total Revenue 109,756 109,756 109,756 109,756
Transfers In
Transfers Out
Expenditures
Personnel Costs 2,422 2,483 2,545 2,609
Operating Expenditures 81,297 83,736 86,248 88,835
Capital Expenditures
Debt Service
Total Expenditures 83,719 86,219 88,793 91,444
Net Revenues over(under) Expenditures 26,037 23,537 20,963 18,312
Change in Receivables
Change in other assets
Change in Deferred Inflows
Change in Liabilities
Estimated Cash Balance 9/30 95,107 118,644 139,607 157,919
Restricted:
3 Months Operations 20,930 21,555 22,198 22,861
Debt Service ‐ ‐ ‐ ‐
Estimated Unrestricted Cash Balance 9/30 74,177 97,089 117,409 135,058
2019‐2020 ADOPTED BUDGET
157 AIRPORT FUND CITY OF STEPHENVILLE
04 ‐AIRPORT FUND REVENUE
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
4 SERVICE CHARGES
4435 LEASES 1,640.00 1,440 1,440 1,440
4480 HANGAR RENTAL 103,537.00 106,380 105,478 105,316
4482 GASOLINE SALES 2,920.37 3,000 3,386 3,000
** REVENUE CATEGORY TOTAL ** 108,097.37 110,820 110,304 109,756
5 OTHER REVENUE
4591 GRANT PROCEEDS 7,981.45 10,000 ‐ 35,000
4592 CAPITAL CONTRIBUTIONS 39,698.10 141,191 ‐ 141,191
4592.0001 CAPITAL CONTRIBUTIONS 89,883 87,236 59,352
4592.0002 CAPITAL CONTRIBUTIONS 38,945 ‐ 38,945
4592.0003 CAPITAL CONTRIBUTIONS 1,350,000 1,350,000
** REVENUE CATEGORY TOTAL ** 47,679.55 1,630,019 87,236 1,624,488
*** FUND TOTAL REVENUES *** 155,776.92 1,740,839 197,540 1,734,244
CITY OF STEPHENVILLE
04 ‐AIRPORT FUND TRANSFERS
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
TRANSFERS IN
4590 TRANSFER FROM OTHER FUNDS 615,246 615,246 ‐
** TRANSFERS IN TOTAL ** ‐ 615,246 615,246 ‐
2019‐2020 ADOPTED BUDGET
158 AIRPORT FUND CITY OF STEPHENVILLE
04 ‐AIRPORT FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 TOTAL AIRPORT FUND EXPENSE
1‐PERSONNEL
5001‐113 PART‐TIME WAGES 1,852.34 1,953 1,953 1,988
5001‐118 ONE‐TIME PAY ADJUSTMENT 20 20 20
5001‐121 RETIREMENT 170.56 132 132 156
5001‐122 SOCIAL SECURITY 147.07 151 151 154
5001‐123 WORKER'S COMPENSATION 100.00 87 86 87
** CATEGORY TOTAL ** 2,269.97 2,343 2,342 2,405
2‐CONTRACTUAL
5001‐211 POSTAGE ‐ 50 50
5001‐212 COMMUNICATIONS 1,143.86 960 1,100 1,000
5001‐214 ADVERTISING 37.89 1,000 1,000 1,000
5001‐215 TRAINING & EDUCATION 1,502.74 1,200 1,500 1,400
5001‐224 INSURANCE 4,676.23 5,017 5,017 5,017
5001‐231 RENTAL ‐ ‐ ‐
5001‐251 UTILITIES 26,685.36 30,000 30,000 30,000
5001‐252 DUES & SUBSCRIPTIONS 1,214.12 1,500 1,500 1,500
5001‐253 OUTSIDE PROFESSIONAL ‐ ‐ ‐
5001‐254 SPECIAL SERVICES ‐ 1,000 610 1,000
5001‐258 STATE FEES ‐ 200 200 200
5001‐260 PEST CONTROL 201.00 200 200 200
5001‐261 CONTRACTUAL SERVICES 3,600.00 3,600 3,600 3,600
** CATEGORY TOTAL ** 39,061.20 44,727 44,727 44,967
3‐GENERAL SERVICES
5001‐321 JANITORIAL SUPPLIES 816.79 750 750 750
5001‐332 OTHER SUPPLIES 615.66 250 250 250
** CATEGORY TOTAL ** 1,432.45 1,000 1,000 1,000
2019‐2020 ADOPTED BUDGET
159 AIRPORT FUND CITY OF STEPHENVILLE
04 ‐AIRPORT FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 TOTAL
AIRPORT FUND
4‐MACHINE & EQUIPMENT MAINTENANCE
5001‐411 VEHICLE MAINTENANCE 145.19 500 500 500
5001‐414 OTHER EQUIPMENT MAINTENANCE 421.95 1,862 1,862 1,862
5001‐420 AWOS MAINTENANCE 5,996.00 6,000 6,000 6,000
5001‐421 BUILDING MAINTENANCE 7,030.52 1,000 4,000 1,000
5001‐422 AIRPORT MAINTENANCE 15,431.11 23,600 20,600 23,600
** CATEGORY TOTAL ** 29,024.77 32,962 32,962 32,962
5‐CAPITAL OUTLAY
5001‐500 DEPRECIATION ‐ ‐ ‐
5001‐521 BUILDING IMPROVEMENTS 50,000
5001‐523 AIRPORT IMPROVEMENTS 44,109.00 156,879 ‐ 156,879
5001‐523.0001 AIRPORT IMPROVEMENTS ‐ 99,870 96,929 65,947
5001‐523.0002 AIRPORT IMPROVEMENTS 11,391.41 31,881 ‐ 31,881
5001.523.0003 AIRPORT IMPROVEMENTS 1,500,000 1,500,000
‐
5001‐531 LAND 465,246 465,246 ‐
** CATEGORY TOTAL ** 55,500.41 2,253,876 562,175 1,804,707
7‐DEBT SERVICE
5001‐750 BOND PRINCIPAL 23,826.97 ‐
5001‐755 BOND INTEREST 966.32 ‐
** CATEGORY TOTAL ** 24,793.29 ‐ ‐ ‐
** DEPARTMENT TOTAL ** 152,082.09 2,334,908 643,206 1,886,041
2019‐2020 ADOPTED BUDGET
160 STORM WATER DRAINAGE FUND Storm Water Drainage Fund
The City of Stephenville established the Storm Water Drainage Fund to collect funds to construct
and maintain the storm water drainage system throughout the City. This fund accounts for
annual maintenance of storm water facilities. The City Manager recommends and City Council
approves major storm water drainage construction projects.
The City bills fees monthly based on the size of the parcel of property owned by each resident or
business owner.
As the chart below indicates, revenues and expenses increased significantly due to a Texas
General Land Office Community Development Block Grant storm water project grant.
591,210 591,324 605,777 621,448 619,590 612,261 635,251 637,019 659,508 670,383 2,666,247 527,336 553,533 527,702 471,732 516,976 539,115 501,370 552,051 562,102 849,659 2,605,107 $0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
FY 09‐10FY 10‐11FY 11‐12FY 12‐13FY 13‐14FY 14‐15FY 15‐16FY 16‐17FY 17‐18Estimate FY 18‐19Budget FY 19‐20STORM WATER REVENUE AND EXPENSES
Revenue Expense
2019‐2020 ADOPTED BUDGET
161 STORM WATER DRAINAGE FUND
CITY OF STEPHENVILLE
05 ‐STORM WATER DRAINAGE FUND SUMMARY
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/01 1,086,593 1,136,116 1,136,116 909,454
Revenues
Taxes ‐ ‐ ‐ ‐
Licenses & Permits ‐ ‐ ‐ 20,000
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental ‐ 1,980,000 ‐ 1,990,000
Service Charges 642,601 638,697 645,593 646,247
Other Revenue 16,907 5,000 24,790 10,000
Total Revenue 659,508 2,623,697 670,383 2,666,247
Transfers In
Transfers Out (44,753) (47,386) (47,386) (150,601)
Expenditures
Personnel Costs ‐ ‐ ‐ ‐
Operating Expenditures 61,568 165,000 155,000 105,000
Capital Expenditures ‐ 2,193,970 194,101 1,999,869
Debt Service 500,534 500,558 500,558 500,238
Total Expenditures 562,102 2,859,528 849,659 2,605,107
Net Revenues over(under) Expenditures 52,653 (283,217) (226,662) (89,461)
Change in Receivables 8,745
Change in other assets (4,561)
Change in Deferred Inflows/Outflows 2,402
Change in Liabilities (9,716)
Estimated Cash Balance 9/30 1,136,116 852,899 909,454 819,993
Restricted:
3 Months Operations 15,392 41,250 38,750 26,250
Debt Service 400,310 500,238 500,238 499,526
Estimated Unrestricted Cash Balance 9/30 720,414 311,411 370,466 294,217
2019‐2020 ADOPTED BUDGET
162 STORM WATER DRAINAGE FUND
CITY OF STEPHENVILLE
05 ‐STORM WATER DRAINAGE FUND SUMMARY
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/01 819,993 865,643 910,197 960,230
Revenues
Taxes
Licenses & Permits 20,000 20,000 20,000 20,000
Fines & Forfeitures
Intergovernmental
Service Charges 652,709 659,236 665,828 672,486
Other Revenue 10,000 10,000 10,000 10,000
Total Revenue 682,709 689,236 695,828 702,486
Transfers In
Transfers Out (67,533) (69,210) (70,156) (70,997)
Expenditures
Personnel Costs
Operating Expenditures 70,000 72,100 74,263 76,491
Capital Expenditures ‐
Debt Service 499,526 503,372 501,376 498,588
Total Expenditures 569,526 575,472 575,639 575,079
Net Revenues over(under) Expenditures 45,650 44,554 50,033 56,410
Change in Receivables
Change in other assets
Change in Deferred Inflows/Outflows
Change in Liabilities
Estimated Cash Balance 9/30 865,643 910,197 960,230 1,016,640
Restricted:
3 Months Operations 17,500 18,025 18,566 19,123
Debt Service 503,372 501,376 498,588 500,333
Estimated Unrestricted Cash Balance 9/30 344,771 390,796 443,076 497,184
2019‐2020 ADOPTED BUDGET
163 STORM WATER DRAINAGE FUND CITY OF STEPHENVILLE
05 ‐STORM WATER DRAINAGE FUND REVENUE
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
1 LICENSES AND PERMITS
4131 PLAN REVIEW 20,000
** REVENUE CATEGORY TOTAL ** ‐ ‐ ‐ 20,000
3 INTERGOVERNMENTAL
4350 GRANTS 1,980,000 ‐ 1,980,000
4306 TARLETON REIMBURSEMENT 10,000
** REVENUE CATEGORY TOTAL ** 1,980,000 ‐ 1,990,000
4 SERVICE CHARGES
4450 STORM WATER DRAINAGE FEE 636,576.78 633,000 640,152 640,800
4453 PENALTY 6,024.53 5,697 5,441 5,447
4457 BILLING ADJUSTMENTS ‐ ‐ ‐ ‐
** REVENUE CATEGORY TOTAL ** 642,601.31 638,697 645,593 646,247
5 OTHER REVENUE
4501 INTEREST ON INVESTMENTS 16,906.67 5,000 24,790 10,000
** REVENUE CATEGORY TOTAL ** 16,906.67 5,000 24,790 10,000
*** FUND TOTAL REVENUES *** 659,507.98 2,623,697 670,383 2,666,247
CITY OF STEPHENVILLE
05 ‐STORM WATER DRAINAGE FUND TRANSFERS
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
STORM WATER DRAINAGE
TRANSFERS OUT
5103‐801 ADMIN TRANSFER TO GENERAL 26,540.00 30,770 30,770 110,264
5103‐803 ADMIN TRANSFER TO WATER 18,213.00 16,616 16,616 40,337
** TRANSFERS OUT TOTAL ** 44,753.00 47,386 47,386 150,601
2019‐2020 ADOPTED BUDGET
164 STORM WATER DRAINAGE FUND
CITY OF STEPHENVILLE
05 ‐STORM WATER DRAINAGE FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
STORM WATER DRAINAGE
2‐CONTRACTUAL
5103‐212 COMMUNICATIONS
5103‐252 DUES & SUBSCRIPTIONS ‐ ‐
5103‐253 OUTSIDE PROFESSIONALS 1,995.29 115,000 115,000 55,000
** CATEGORY TOTAL ** 1,995.29 115,000 115,000 55,000
4‐MACHINE & EQUIPMENT MAINTENANCE
5103‐414 STORM DRAINAGE MAINTENANCE 59,424.95 50,000 40,000 50,000
** CATEGORY TOTAL ** 59,424.95 50,000 40,000 50,000
5‐CAPITAL OUTLAY
5103‐500 DEPRECIATION ‐ ‐
5103‐523 STORM WATER DRAINAGE CONST 193,970 193,970 ‐
5103‐523.2018 STORM WATER DRAINAGE CONST 2,000,000 131 1,999,869
** CATEGORY TOTAL ** ‐ 2,193,970 194,101 1,999,869
6‐BANK CHARGES
5103‐610 BANK CHARGES 147.50 ‐
** CATEGORY TOTAL ** 147.50 ‐ ‐ ‐
7‐DEBT SERVICE
5103‐750 BOND PRINCIPAL 285,000.00 295,000 295,000 305,000
5103‐755 BOND INTEREST 215,534.00 205,558 205,558 195,238
** CATEGORY TOTAL ** 500,534.00 500,558 500,558 500,238
** DEPARTMENT TOTAL ** 562,101.74 2,859,528 849,659 2,605,107
2019‐2020 ADOPTED BUDGET
165 SPECIAL REVENUE FUNDS Special Revenue Funds
Special revenue funds are funds used to account for specific revenues that are legally restricted
to expenditure for particular purposes. The City of Stephenville has four (4) Special Revenue
Funds:
1) Hotel Occupancy Tax Fund
2) Child Safety Fund
3) Court Technology Fund
4) Public Safety Fund
Hotel Occupancy Tax Fund
The City of Stephenville established this fund to account for the hotel occupancy taxes the City
collects. These taxes are restricted for use to enhance and promote tourism and convention
activity within the City. The chart below depicts the revenue in relation to the number of beds
available.
460
480
500
520
540
560
580
600
620
$0
$100,000
$200,000
$300,000
$400,000
$500,000
FY 09‐10FY 10‐11FY 11‐12FY 12‐13FY 13‐14FY 14‐15FY 15‐16FY 16‐17FY 17‐18Estimate FY 18‐19Budget FY 19‐20# OF BEDSREVENUESHOTEL OCCUPANCY TAX REVENUES
Revenues # of Beds
2019‐2020 ADOPTED BUDGET
166 SPECIAL REVENUE FUNDS In FY 2017‐2018, the City of Stephenville decided to perform the tourism and visitors’ bureau
function internally, instead of contracting the service. The City Council approved the creation of
the Tourism Manager position.
Prior to FY 2017‐2018, Hotel Occupancy Taxes collected were disbursed 14.29% to the Cross
Timbers Fine Arts Council, 14.29% to the Stephenville Historical Museum, 42.86% to the
Stephenville Chamber of Commerce, and the remainder to the City of Stephenville. In FY 2017‐
2018, the City Council allocated the percentage allotted to the Chamber of Commerce to the City.
The City Council approved a policy for the disbursement of funds to outside agencies through an
application process, except for the Cross Timbers Fine Arts Council and the Stephenville Historical
Museum, which would retain their previous percentages. Starting with FY 201‐2020, the City
Council approved for all disbursement of funds to other agencies through the application process.
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Tourism Manager 1 1 1
TOTAL 1 1 1
Performance Objectives
Increase the number of overnight stays in Stephenville.
Increase tourism to Stephenville.
Promote Stephenville as a destination.
2019‐2020 ADOPTED BUDGET
167 SPECIAL REVENUE FUNDS
CITY OF STEPHENVILLE
07 ‐HOTEL OCCUPANCY TAX FUND SUMMARY
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/01 199,875 175,871 175,871 155,417
Revenues
Taxes 474,199 425,000 476,001 500,000
Licenses & Permits ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental ‐ ‐ ‐ ‐
Service Charges ‐ 3,000 ‐ ‐
Other Revenue 2,350 52,275 56,612 55,000
Total Revenue 476,550 480,275 532,613 555,000
Transfers In 216 ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐
Expenditures
Personnel Costs 35,458 78,002 78,760 79,256
Operating Expenditures 361,788 477,405 474,307 475,744
Capital Expenditures ‐ 3,912 ‐ ‐
Debt Service
Total Expenditures 397,246 559,319 553,067 555,000
Net Revenues over(under) Expenditures 79,519 (79,044) (20,454) 0
Change in Receivables (18,960)
Change in other assets
Change in Liabilities (84,563)
Estimated Cash Balance 9/30 175,871 96,827 155,417 155,417
Restricted:
3 Months Operations 138,852 138,267 138,750
Tourism and Visitor Bureau 175,871 (42,025) 17,150 16,667
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
168 SPECIAL REVENUE FUNDS CITY OF STEPHENVILLE
07 ‐HOTEL OCCUPANCY TAX FUND SUMMARY
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/01 155,417 155,417 155,417 155,417
Revenues
Taxes 500,000 500,000 500,000 500,000
Licenses & Permits
Fines & Forfeitures
Intergovernmental
Service Charges
Other Revenue 55,000 55,000 55,000 55,000
Total Revenue 555,000 555,000 555,000 555,000
Transfers In ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐
Expenditures
Personnel Costs 81,237 83,268 85,350 87,484
Operating Expenditures 473,763 471,732 469,650 467,516
Capital Expenditures
Debt Service
Total Expenditures 555,000 555,000 555,000 555,000
Net Revenues over(under) Expenditures 0 0 0 0
Change in Receivables
Change in other assets
Change in Liabilities
Estimated Cash Balance 9/30 155,417 155,417 155,417 155,417
Restricted:
3 Months Operations 138,750 138,750 138,750 138,750
Tourism and Visitor Bureau 16,667 16,667 16,667 16,667
Estimated Unrestricted Cash Balance 9/30
2019‐2020 ADOPTED BUDGET
169 SPECIAL REVENUE FUNDS CITY OF STEPHENVILLE
07 ‐HOTEL OCCUPANCY TAX FUND REVENUE
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
0 TAXES
4040 MOTEL OCCUPANCY TAX 474,199.15 425,000 476,001 500,000
** REVENUE CATEGORY TOTAL ** 474,199.15 425,000 476,001 500,000
4 SERVICE CHARGES
4416 REC‐SPECIAL EVENTS ‐ 3,000 ‐
** REVENUE CATEGORY TOTAL ** ‐ 3,000 ‐ ‐
5 OTHER REVENUE
4501 INTEREST ON INVESTMENTS 2,350.47 1,000 5,337 4,000
4503 MOOLA FEST 51,275 51,275 51,000
4520 INSURANCE PROCEEDS ‐
** REVENUE CATEGORY TOTAL ** 2,350.47 52,275 56,612 55,000
*** FUND TOTAL REVENUES *** 476,549.62 480,275 532,613 555,000
CITY OF STEPHENVILLE
07 ‐HOTEL OCCUPANCY TAX FUND TRANSFERS
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
TRANFERS IN
4591 TRANSFER IN FROM GENERAL FUND 216.00 ‐ ‐
** TRANSFERS IN TOTAL ** 216.00 ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
170 SPECIAL REVENUE FUNDS CITY OF STEPHENVILLE
07 ‐HOTEL OCCUPANCY TAX FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 TOTAL EXPENSE
1‐PERSONNEL
5901‐111 SALARIES 26,249.99 56,333 56,285 57,379
5901‐112 OVERTIME 354 ‐
5901‐118 ONE‐TIME PAY ADJUSTMENT 563 235 573
5901‐121 RETIREMENT 1,978.86 4,072 4,066 4,795
5901‐122 SOCIAL SECURITY 1,951.13 4,674 4,716 4,755
5901‐123 WORKERS' COMPENSATION ‐ 220 214 219
5901‐125 GROUP INSURANCE 3,178.50 7,940 8,690 7,335
5901‐126 CAR ALLOWANCE 1,800.00 3,600 3,600 3,600
5901‐127 CELL‐PHONE ALLOWANCE 300.00 600 600 600
** CATEGORY TOTAL ** 35,458.48 78,002 78,760 79,256
2‐CONTRACTUAL
5901‐211 POSTAGE 79.69 ‐ 160 250
5901‐212 COMMUNICATIONS 638.95 2,000 2,000 2,000
5901‐214.0001 ADVERTISING 32,437.00 20,000 21,000 20,000
5901‐215 EDUCATION & TRAINING 6,928.80 10,000 10,000 10,000
5901‐252 DUES & SUBSCRIPTIONS 11,825.66 20,000 20,000 15,000
5901‐253 H/M TAX‐CHAMBER OF COMMERCE 60,961.55 ‐ ‐ ‐
5901‐254 H/M TAX‐FINE ARTS COUNCIL 67,742.73 60,714 68,000 ‐
5901‐254.3001 TARLETON FFA 7,200.00 3,500 3,500 5,000
5901‐254.3002 SPOOKTACULAR 500.00 500 500 500
5901‐254.3003 TARLETON RODEO 7,500.00 10,000 10,000 10,000
5901‐254.3004 BACON BASH TEXAS GOAT 500.00 ‐ ‐ ‐
5901‐254.3005 ABBI SPRING FLING 6,500.00 ‐ ‐ ‐
5901‐254.3006 STEPHANVILLE SOX 3,600.00 1,800 1,800 1,800
5901‐254.3007
STEPHENVILLE HISTORICAL
RENOVATION 24,000.00 10,000 10,000 ‐
5901‐254.3008 HICO ORIGINAL STEAK COOKOFF 1,000.00 ‐ ‐ ‐
5901‐254.3009 TAAF STATE YOUTH VOLLEYBALL 8,547.97 15,000 15,000 8,500
5901‐254.3010 SUNDOWN ON THE SQUARE 5,000.00 5,000 5,000 2,500
5901‐254.3011 COWBOY CAPITAL PRO RODEO 15,000.00 15,000 15,000 15,000
5901‐254.3015 WORLD SERIES ROPING ‐ ‐ 7,500
5901‐254.3016 PROMOTIONAL ITEMS 10,000 5,000 10,000
5901‐254.3017 WAYFINDER SIGNS 10,000 10,000 15,000
5901‐254.3018 WEBSITE/PHOTOGRAPHY 25,173 8,693 15,000
2019‐2020 ADOPTED BUDGET
171 SPECIAL REVENUE FUNDS CITY OF STEPHENVILLE
07 ‐HOTEL OCCUPANCY TAX FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 TOTAL
EXPENSE
5901‐254.3019 LJT FALL FESTIVAL 1,500.00 5,000 5,000 7,500
5901‐254.3020 PAWS WOOFSTOCK 3,000.00 ‐ ‐
5901‐254.3021 AMERICAN JR RODEO ASSOC 2,500.00 ‐ 2,500
5901‐254.3022 TARLETON TEXAN CLUB 3,000.00 ‐ 5,000
5901‐254.3023 MOOLA FEST 130,000 130,000 120,000
5901‐254.3024 NO ONE FORGOTTEN/WOUNDED 2,000 2,000 ‐
5901‐254.3025 X‐TREME TEAM ROPING 5,000 5,000 5,000
5901‐254.3026 EPIC RODEO EXPERIENCE 3,000 3,000 ‐
5901‐254.3027 THE WALL THAT HEALS 7,500 7,500
5901‐255.000A H/M TAX‐SPECIAL EVENTS 17,837.11 20,000 20,000 20,000
5901‐255.000H H/M TAX‐MUSEUM 67,742.72 60,714 68,000 ‐
5901‐258 UNDESIGNATED GRANT FUNDS 30,504 20,504 165,694
** CATEGORY TOTAL ** 355,542.18 474,905 466,657 471,244
3‐GENERAL SERVICES
5901‐317 PHOTO AND DUPLICATION ‐ ‐ 50 ‐
5901‐332 OPERATING SUPPLIES 3,087.05 2,500 2,500 ‐
5901‐333 COMPUTER SUPPLIES 1,623.17 ‐ 100 2,500
5901‐337 PROMOTIONAL SUPPLIES 1,535.37 ‐ 5,000 2,000
** CATEGORY TOTAL ** 6,245.59 2,500 7,650 4,500
5‐CAPITAL OUTLAY
5901‐514 OTHER EQUIPMENT 3,912
** CATEGORY TOTAL ** ‐ 3,912 ‐ ‐
** DEPARTMENT TOTAL ** 397,246.25 559,319 553,067 555,000
2019‐2020 ADOPTED BUDGET
172 SPECIAL REVENUE FUNDS
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2019‐2020 ADOPTED BUDGET
173 SPECIAL REVENUE FUNDS Child Safety Fund
The City uses this fund to account for court costs that can be utilized to operate a city school
crossing guard program, or programs designed to enhance child safety, health, or nutrition;
including child abuse prevention and intervention, and substance abuse prevention.
CITY OF STEPHENVILLE
11 ‐CHILD SAFETY FUND SUMMARY
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/01 3,935 9,612 9,612 2,642
Revenues
Taxes
Licenses & Permits
Fines & Forfeitures 5,582 5,000 5,000 5,000
Intergovernmental
Service Charges
Other Revenue 94 ‐ ‐ ‐
Total Revenue 5,677 5,000 5,000 5,000
Expenditures
Personnel Costs
Operating Expenditures ‐ 11,970 11,970 ‐
Capital Expenditures
Debt Service
Total Expenditures ‐ 11,970 11,970 ‐
Net Revenues over(under) Expenditures 5,677 (6,970) (6,970) 5,000
Estimated Cash Balance 9/30 9,612 2,642 2,642 7,642
Restricted:
Child Safety Purpose 9,612 2,642 2,642 7,642
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
174 SPECIAL REVENUE FUNDS
Entities that provide these type of services are encouraged to submit a project application, which
City staff then reviews. If the application meets all the requirements, the funding request is
included in the requested budget for Council consideration. Due to the small fund balance, no
applications were solicited for FY 2019‐2020.
CITY OF STEPHENVILLE
11 ‐CHILD SAFETY FUND SUMMARY
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/01 7,642 12,642 2,642 7,642
Revenues
Taxes
Licenses & Permits
Fines & Forfeitures 5,000 5,000 5,000 5,000
Intergovernmental
Service Charges
Other Revenue ‐ ‐ ‐ ‐
Total Revenue 5,000 5,000 5,000 5,000
Expenditures
Personnel Costs
Operating Expenditures ‐ 15,000 ‐ ‐
Capital Expenditures
Debt Service
Total Expenditures ‐ 15,000 ‐ ‐
Net Revenues over(under) Expenditures 5,000 (10,000) 5,000 5,000
Estimated Cash Balance 9/30 12,642 2,642 7,642 12,642
Restricted:
Child Safety Purpose 12,642 2,642 7,642 12,642
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
175 SPECIAL REVENUE FUNDS CITY OF STEPHENVILLE
11 ‐CHILD SAFETY FUND
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
REVENUES
2 FINES AND FORFEITURES
4210 CHILD SAFETY FEES 5,582.36 5,000 5,000 5,000
** REVENUE CATEGORY TOTAL ** 5,582.36 5,000 5,000 5,000
5 OTHER REVENUE
4501 INTEREST ON INVESTMENTS 94.28 ‐
** REVENUE CATEGORY TOTAL ** 94.28 ‐ ‐ ‐
*** FUND TOTAL REVENUES *** 5,676.64 5,000 5,000 5,000
EXPENDITURES
2‐CONTRACTUAL
5110‐256‐0001 CHILD SAFETY‐S.T.A.R.
5110‐256‐0002 CHILD SAFETY‐SISD
5110‐256‐0003 CHILD SAFETY‐CASA 2,970 2,970
5110‐256‐0004 CHILD SAFETY‐CROSS TIMBERS 3,000 3,000
5110‐256‐0005 CHILD SAFETY‐P.R.C.A.C. 3,500 3,500
5110‐256.0006
SIGNALIZED CROSS WALK
PROGRAM 2,500
5110‐256.0007 CHILD SAFETY‐BACKPACK BUDDIES 2,500
** CATEGORY TOTAL ** ‐ 11,970 11,970 ‐
** DEPARTMENT TOTAL ** ‐ 11,970 11,970 ‐
2019‐2020 ADOPTED BUDGET
176 SPECIAL REVENUE FUNDS
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2019‐2020 ADOPTED BUDGET
177 SPECIAL REVENUE FUNDS Court Technology Fund
The City of Stephenville utilizes this fund to account for court costs used to provide municipal
court technology. Due to the City assuming the responsibility for the Municipal Court, there is
no anticipated expenditures for FY 2019‐2020.
CITY OF STEPHENVILLE
12 ‐COURT TECHNOLOGY FUND SUMMARY
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/01 24,557 18,905 18,905 6,040
Revenues
Taxes
Licenses & Permits
Fines & Forfeitures 4,832 5,250 5,000 5,000
Intergovernmental ‐ ‐ ‐ ‐
Service Charges ‐ ‐ ‐ ‐
Other Revenue 271 ‐ 256 250
Total Revenue 5,104 5,250 5,256 5,250
Expenditures
Personnel Costs
Operating Expenditures 11,004 11,551 10,121 ‐
Capital Expenditures ‐ 8,000 8,000 ‐
Debt Service
Total Expenditures 11,004 19,551 18,121 ‐
Net Revenues over(under) Expenditures (5,900) (14,301) (12,865) 5,250
Change in Receivables
Change in other assets
Change in Liabilities 248
Estimated Cash Balance 9/30 18,905 4,604 6,040 11,290
Restricted:
Court Technology Purpose 18,905 4,604 6,040 11,290
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
178 SPECIAL REVENUE FUNDS
CITY OF STEPHENVILLE
12 ‐COURT TECHNOLOGY FUND SUMMARY
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/01 11,290 16,290 21,290 26,290
Revenues
Taxes
Licenses & Permits
Fines & Forfeitures 5,000 5,000 5,000 5,000
Intergovernmental
Service Charges
Other Revenue
Total Revenue 5,000 5,000 5,000 5,000
Expenditures
Personnel Costs
Operating Expenditures ‐ ‐ ‐ ‐
Capital Expenditures
Debt Service
Total Expenditures ‐ ‐ ‐ ‐
Net Revenues over(under) Expenditures 5,000 5,000 5,000 5,000
Change in Receivables
Change in other assets
Change in Liabilities
Estimated Cash Balance 9/30 16,290 21,290 26,290 31,290
Restricted:
Court Technology Purpose 16,290 21,290 26,290 31,290
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
179 SPECIAL REVENUE FUNDS CITY OF STEPHENVILLE
12 ‐COURT TECHNOLOGY FUND
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2017‐2018 2017‐2018 ADOPTED
REVENUES
2 FINES AND FORFEITURES
4222
MUNICIPAL COURT TECHNOLOGY
FEE 4,832.27 5,250 5,000 5,000
** REVENUE CATEGORY TOTAL ** 4,832.27 5,250 5,000 5,000
5 OTHER REVENUE
4501 INTEREST ON INVESTMENTS 271.39 ‐ 256 250
** REVENUE CATEGORY TOTAL ** 271.39 ‐ 256 250
*** FUND TOTAL REVENUES *** 5,103.66 5,250 5,256 5,250
COURT TECHNOLOGY
2‐CONTRACTUAL
5120‐253 SPECIAL SERVICES 2,254.00 2,363 1,108
** CATEGORY TOTAL ** 2,254.00 2,363 1,108 ‐
4‐MACHINE & EQUIPMENT MAINTENANCE
5120‐416 COMPUTER MAINTENANCE 8,750.00 9,188 9,013
** CATEGORY TOTAL ** 8,750.00 9,188 9,013 ‐
5‐CAPITAL OUTLAY
5120‐514 OTHER EQUIPMENT 8,000 8,000
** CATEGORY TOTAL ** ‐ 8,000 8,000 ‐
** DEPARTMENT TOTAL ** 11,004.00 19,551 18,121 ‐
2019‐2020 ADOPTED BUDGET
180 SPECIAL REVENUE FUNDS
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2019‐2020 ADOPTED BUDGET
181 SPECIAL REVENUE FUNDS Public Safety
The City uses this fund to account for the Law Enforcement Officer Standards and Education grant
(LEOSE) and drug forfeiture revenue restricted to law enforcement officer education, training,
and activities. The estimated revenue and expenditure for LEOSE for FY 2019‐2020 is $3,550. An
additional $12,168 of training expenditures is budgeted.
CITY OF STEPHENVILLE
13 ‐PUBLIC SAFETY FUND SUMMARY
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/01 37,708 42,859 42,859 43,664
Revenues
Taxes
Licenses & Permits
Fines & Forfeitures 2,809 ‐ ‐ ‐
Intergovernmental 3,569 3,700 3,535 3,550
Service Charges ‐ ‐ ‐ ‐
Other Revenue 637 ‐ 970 1,000
Total Revenue 7,016 3,700 4,505 4,550
Expenditures
Personnel Costs
Operating Expenditures 1,865 3,700 3,700 15,868
Capital Expenditures ‐ ‐ ‐ ‐
Debt Service
Total Expenditures 1,865 3,700 3,700 15,868
Net Revenues over(under) Expenditures 5,151 0 805 (11,318)
Estimated Cash Balance 9/30 42,859 42,859 43,664 32,346
Restricted:
Public Safety Purpose 42,859 42,859 43,664 32,346
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
182 SPECIAL REVENUE FUNDS
CITY OF STEPHENVILLE
13 ‐PUBLIC SAFETY FUND SUMMARY
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/01 32,346 32,346 32,346 32,346
Revenues
Taxes
Licenses & Permits
Fines & Forfeitures
Intergovernmental 3,700 3,700 3,700 3,700
Service Charges
Other Revenue
Total Revenue 3,700 3,700 3,700 3,700
Expenditures
Personnel Costs
Operating Expenditures 3,700 3,700 3,700 3,700
Capital Expenditures
Debt Service
Total Expenditures 3,700 3,700 3,700 3,700
Net Revenues over(under) Expenditures ‐ ‐ ‐ ‐
Estimated Cash Balance 9/30 32,346 32,346 32,346 32,346
Restricted:
Public Safety Purpose 32,346 32,346 32,346 32,346
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
183 SPECIAL REVENUE FUNDS CITY OF STEPHENVILLE
13 ‐PUBLIC SAFETY FUND
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2017‐2018 2017‐2018 ADOPTED
REVENUES
2 FINES AND FORFEITURES
4220 DRUG FORFEITURE ‐ ‐
4221 FEDERAL DRUG FORFEITURE 2,809.38 ‐ ‐
** REVENUE CATEGORY TOTAL ** 2,809.38 ‐ ‐ ‐
3 INTERGOVERNMENTAL
4350 PUBLIC SAFETY GRANTS 3,569.48 3,700 3,535 3,550
** REVENUE CATEGORY TOTAL ** 3,569.48 3,700 3,535 3,550
5 OTHER REVENUE
4501 INTEREST ON INVESTMENTS 637.03 ‐ 970 1,000
4541 MISCELLANEOUS
** REVENUE CATEGORY TOTAL ** 637.03 ‐ 970 1,000
*** FUND TOTAL REVENUES *** 7,015.89 3,700 4,505 4,550
EXPENDITURES
2‐CONTRACTUAL
5130‐260 FEDERAL FORFEITURE ‐ ‐ ‐
** CATEGORY TOTAL ** ‐ ‐ ‐ ‐
6‐BANK CHARGES
5130‐617 LEOSE ‐PD TRAINING 1,865.00 3,700 3,700 13,550
5130‐618 LEOSE ‐ FIRE TRAINING 2,318
5130‐634 DRUG FORFEITURE ‐
** CATEGORY TOTAL ** 1,865.00 3,700 3,700 15,868
** DEPARTMENT TOTAL ** 1,865.00 3,700 3,700 15,868
2019‐2020 ADOPTED BUDGET
184 SPECIAL REVENUE FUNDS
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2019‐2020 ADOPTED BUDGET
185 CAPITAL IMPROVEMENTS Capital Improvements
A Capital Improvement Program is a schedule of public physical Improvements to be constructed
with estimated resources available to finance the projected expenditures.
Capital Improvements are any expenditures of public funds for the purchase, construction,
rehabilitation, replacement or expansion of the physical assets of the community when the
project is relatively large in size, expensive (the City’s capital threshold is $5,000), long‐term and
permanent. Some common examples include streets, tennis courts, fire stations, water and
sewer lines and fire engines. Capital expenditures are financed from a variety of sources to
include long‐term and short‐term debt, current revenues, grants from other governmental
entities and donations from foundations, businesses, individuals and non‐profit organizations. A
detail listing of financing methods is found on the following pages.
Capital Improvements Policy
The City of Stephenville prioritizes the funding of capital projects based on a Capital
Improvements Plan. The functions of the Capital Improvement Plan are as follows:
1. Estimating capital requirements.
2. Scheduling all capital projects over a fixed period with appropriate planning and
implementation.
3. Budgeting priority projects and developing revenue sources for proposed improvements.
4. Coordinating the activities of various departments in meeting project schedules.
5. Monitoring and evaluating the process of capital projects.
6. Informing the public of projected capital improvements.
The following questions are considered when justifying a project:
1. What is the relationship of the project to the progress of the entire city?
2. Is the project part of a large program? How does it relate to the goals of the program?
3. How many citizens will be helped by it? How many citizens will be harmed or
inconvenienced if the project is not considered?
4. Will it add to the value of the surrounding area? Will it increase the valuation of the local
property?
5. Will it increase efficiency or performance of a service? Will it reduce the on‐going costs
2019‐2020 ADOPTED BUDGET
186 CAPITAL IMPROVEMENTS of a service or facility?
6. Will it provide a service required for economic development of the community? What
improvements would be of the most value in attracting commercial and industrial firms?
7. Is the project required to complete or make fully usable a major public improvement?
8. Will rapid urban growth in the area of the proposed project increase the costs of land
acquisitions if the project is deferred?
9. Is the project well identified by the citizens? Does it have established voter appeal?
10. Is the project needed to protect public health or safety?
Methods of Financing Capital Improvements Projects
Certificates of Obligations
Certificates of Obligations were authorized by Texas’ Certificate of Obligation Act of 1971, are
issued for terms up to forty (40) years and are supported by property taxes or other local
revenues. Voter approval is not required.
Donations
Donations are periodically received by the City, from individuals, business, foundations and non‐
profit organizations.
Earmarked Funds
With Earmarked Funds, monies are accumulated in advanced or set aside for capital construction
or purchase. The accumulation may result from surplus of earmarked operational revenues or
sale of capital assets.
Enterprise Funds
Enterprise Funds are established from the delivery of specific services – where money paid to
administer the services and the expenses (as a result of providing services) are accounted for
separate from the general fund budget of the City.
General Fund
General Fund is the financing of improvements from revenues such as general taxation, fees and
services charges.
General Obligation Bonds
With General Obligation bonds, the taxing power of the jurisdiction is pledged to pay interest and
retire the debt. General Obligation Bonds can be sold to finance permanent types of
2019‐2020 ADOPTED BUDGET
187 CAPITAL IMPROVEMENTS improvements such as municipal buildings, streets and parks and recreation facilities. Voter
approval is required.
Revenue Bonds
Revenue Bonds frequently are sold for projects that produce revenues, such as water and sewer
systems. Voter approval is not required.
Special Assessments
Public works that benefit particular properties may be financed more equitably by special
assessments (i.e., paid by those who directly benefit)
State and Federal Grant
State and Federal Grant‐in‐Aid programs are available for financing a number of programs. These
may include streets, water and sewer facilities, airports, parks and playgrounds. The costs of
funding these facilities may be borne completely by grant funds or a local share may be required.
Impacts of Capital Improvements on Operating Budget
Total Capital Expenditures budgeted for FY 2019‐2020 are $24,601,833. General Fund current
net revenue over expenditures will be utilized to fund the $493,978 of capital expenditures
budgeted in the General Fund. The City has dedicated 8.8% of both property tax and sales tax
revenue to transfer to the capital projects fund to finance the $ 1,071,572 street maintenance
plan. The City carried over $36,930 of funds for the new sidewalk improvement program
implemented in FY 2018‐2019. These funds were budgeted, but not fully expended.
The City also carried over $15,744,060 and $768,717 for the Eastside Sewer project and CDBG
projects budgeted in FY 2018‐2019 and not fully expended. Another $2,000,000 was budgeted
for water and sewer line replacement on Graham Avenue. The City budgeted an additional
$40,000 for the Eastside Sewer project, $40,000 for the Airport Pump Station variable frequency
drive, and $152,000 for repairs at the wastewater treatment plan. Approximately $500,000 of
reserves will be consumed for capital projects in the Utility Fund.
The City budgeted $450,000 for construction of two cells at the Landfill. Approximately $52,000
of this will be funded with reserves. $1,754,707 was carried over for Airport improvements.
These funds were budgeted in FY 2018‐2019 but not fully expended. The City also budgeted
$50,000 to reskin T‐hangers at the Airport, of which approximately $14,000 will be funded by
reserves. The City carried over $1,999,869 for the General Land Office CDBG storm water
drainage grant. This grant was awarded late in FY 2018‐2019, so the funds were not fully
expended.
2019‐2020 ADOPTED BUDGET
188 CAPITAL IMPROVEMENTS There should be no major impact on operating budgets for most of the capital items scheduled.
The maintenance and operating costs related to most of the capital project items scheduled
should be absorbed in the corresponding division’s operating budget.
FY 2019‐2020 Capital Projects and Fleet /Non‐Mobile Equipment Replacement
The following pages identify the capital improvements that the City Council authorized in FY
2019‐2020 and includes the project or equipment, the department requesting the item, the fund
in which expenditures are allocated. All capital projects are cash funded through current
revenues or accumulated reserves, except for the Eastside Sewer. The Eastside Sewer is funded
through bond proceeds received in FY 2017‐18.
Capital Improvement and Equipment Replacement
Fund Department Description
Carryover
from
FY 18-19
Council
Approved
FY 19-20
General Fund
01-5105-520 Municipal Building Security Cameras 10,000
01-5107-516 Human Resources Performance Management Software 15,000
01-5402-514 Street Maintenance Grapple for bucket on unit 224 loader 26,000
01-5500-525 Parks & Leisure Admin Carryover Downtown Revitalization Grant 290,678 290,678
01-5500-514 Park Maintenance
61" Deck Canopy requested - 60" Toro
mower approved 13,300
01-5500-527.0325 Park Maintenance Collin Street Trailhead Inclusion Playground 72,000
01-5701-514 Police L-3 Camera Replacement (16) 67,000
Total General Fund 290,678 493,978
2019‐2020 ADOPTED BUDGET
189 CAPITAL IMPROVEMENTS
Capital Improvement and Equipment Replacement
Fund Department Description
Carryover
from
FY 18-19
Council
Approved
FY 19-20
Water-Sewer Fund
02-5000-527.2017 Utilities Administration CDBG Grant Dodge/Lennox/Fairfax 493,717 493,717
02-5000-527.2019 Utilities Administration CDBG Grant match 275,000 275,000
02-5001-514 Water Production Airport Pump Station VFD 40,000
02-5002-527 Water Distribution
Graham Ave. 40% of $2MM ($140K
funded by $.20 rate increase) 800,000
02-5101-527 Wastewater Collection
Graham Ave. 60% of $2MM ($110K
funded by $1.50 base rate increase) 1,200,000
02-5101-527.2018 Wastewater Collection Eastside Sewer 15,744,060 15,784,060
02-5102-514 Wastewater Treatment Clorine treatment system rehab 33,000
02-5102-514 Wastewater Treatment Anaerobic basin mixers rehab 68,000
02-5102-514 Wastewater Treatment
Effluent reuse service water pump
rehab 30,000
02-5102-514 Wastewater Treatment Alum system rehab 21,000
Total Water-Sewer Fund 16,512,777 18,744,777
Landfill Fund
03-5001-527 Landfill
Construct Cell 5 & 6, including $25K
for professional testing &
certification 450,000
Total Landfill Fund - 450,000
Airport Fund
04-5001-523 Airport
Airport Expansion Grant
1202STVLE 156,879 156,879
04-5001-523.0001 Airport
Airport Expansion Grant
1702STVLE 65,947 65,947
04-5001-523.0002 Airport
Airport Expansion Grant
1702STEVE 31,881 31,881
04-5001-523.0003 Airport
Airport Expansion Grant
1902STEVE 1,500,000 1,500,000
04-5001-521 Airport Reskin blue T hangers 50,000
Total Airport Fund 1,754,707 1,804,707
2019‐2020 ADOPTED BUDGET
190 CAPITAL IMPROVEMENTS Capital Improvement and Equipment Replacement
Fund Department Description Carryover
from
FY 18-19
Council
Approved FY
19-20
Storm Water
Drainage Fund
05-5103-523-2018 Storm Water Drainage GLO CDBG Storm Water Drainage Grant 1,999,869 1,999,869
Total Storm Water
Drainage Fund 1,999,869 1,999,869
Capital Projects Fund
10-5505-525 Streets Annual Street Improvements 1,071,572
10-5505-532 Streets Sidewalk Improvements 36,930
Total Capital Projects
Fund - 1,108,502
Total All Funds 20,558,031 24,601,833
Fleet and Mobile Equipment Purchases
FY 2019‐2020
Street Maintenance
Grapple for bucket on unit 224 loader 26,000
Parks & Leisure Services
60" Toro mower 13,300
Total 39,300
2019‐2020 ADOPTED BUDGET
191 CAPITAL IMPROVEMENTS Capital Projects Fund
The Capital Projects Fund is utilized to account for large capital improvements for the
governmental funds, such as street improvements, facilities, and parks. The source of funds can
be a transfer from the general or other fund, assessments, or grant funds.
CITY OF STEPHENVILLE
10 ‐CAPITAL PROJECTS FUND SUMMARY
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/01 420,833 442,063 442,063 472,396
Revenues
Taxes ‐ ‐ ‐ ‐
Licenses & Permits ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental ‐ ‐ ‐ ‐
Service Charges ‐ 20,254 711 19,543
Other Revenue 10,399 1,000 12,946 8,000
Total Revenue 10,399 21,254 13,657 27,543
Transfers In 915,000 1,020,444 1,020,444 1,071,572
Transfers Out
Expenditures
Personnel Costs ‐ ‐ ‐ ‐
Operating Expenditures 24,080 ‐ ‐ ‐
Capital Expenditures 875,000 1,040,698 1,003,768 1,108,502
Debt Service ‐ ‐ ‐ ‐
Total Expenditures 899,080 1,040,698 1,003,768 1,108,502
Net Revenues over(under) Expenditures 26,319 1,000 30,333 (9,387)
Change in Receivables
Change in other assets
Change in Liabilities (5,089)
Estimated Cash Balance 9/30 442,063 443,063 472,396 463,009
Restricted:
Capital Projects 442,063 443,063 472,396 463,009
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
192 CAPITAL IMPROVEMENTS
In FY 2019‐2020, $1,071,572 is budgeted for the street maintenance program, which the City
funded through a transfer from the General Fund. The City carried over $36,930 from FY 2018‐
2019 for the sidewalk improvement program.
CITY OF STEPHENVILLE
10 ‐CAPITAL PROJECTS FUND SUMMARY
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/01 463,009 471,009 479,009 487,009
Revenues
Taxes
Licenses & Permits
Fines & Forfeitures
Intergovernmental
Service Charges
Other Revenue 8,000 8,000 8,000 8,000
Total Revenue 8,000 8,000 8,000 8,000
Transfers In 1,131,721 1,167,882 1,205,226 1,243,791
Transfers Out
Expenditures
Personnel Costs
Operating Expenditures
Capital Expenditures 1,131,721 1,167,882 1,205,226 1,243,791
Debt Service
Total Expenditures 1,131,721 1,167,882 1,205,226 1,243,791
Net Revenues over(under) Expenditures 8,000 8,000 8,000 8,000
Change in Receivables
Change in other assets
Change in Liabilities
Estimated Cash Balance 9/30 471,009 479,009 487,009 495,009
Restricted:
Capital Projects 471,009 479,009 487,009 495,009
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
193 CAPITAL IMPROVEMENTS CITY OF STEPHENVILLE
10 ‐CAPITAL PROJECTS FUND
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
REVENUES
4450 SIDEWALK MATCH 20,254 711 19,543
** REVENUE CATEGORY TOTAL ** ‐ 20,254 711 19,543
5 OTHER REVENUE
4501 INTEREST ON INVESTMENTS 10,398.96 1,000 12,946 8,000
** REVENUE CATEGORY TOTAL ** 10,398.96 1,000 12,946 8,000
*** FUND TOTAL REVENUES *** 10,398.96 21,254 13,657 27,543
TRANSFERS IN
4590 TRANSFERS FROM OTHER FUNDS 915,000.00 1,020,444 1,020,444 1,071,572
** TRANSFERS IN TOTAL ** 915,000.00 1,020,444 1,020,444 1,071,572
EXPENDITURES
2‐CONTRACTUAL
5502‐253 OUTSIDE PROFESSIONAL 24,080.00 ‐ ‐ ‐
** CATEGORY TOTAL ** 24,080.00 ‐ ‐ ‐
5‐CAPITAL OUTLAY
5502‐527 PARK IMPROVEMENTS ‐
5502‐531 LAND ‐
5505‐525 STREETS 875,000.00 1,000,190 1,000,190 1,071,572
5505‐525.0001 STREETS FOR FUTURE DEVELOPMENT ‐
5505‐532 SIDEWALK IMPROVEMENTS 40,508 3,578 36,930
** CATEGORY TOTAL ** 875,000.00 1,040,698 1,003,768 1,108,502
** DEPARTMENT TOTAL ** 899,080.00 1,040,698 1,003,768 1,108,502
2019‐2020 ADOPTED BUDGET
194 DEBT SERVICE Debt Service
Debt Service Policy
The City’s goal is to fund capital improvement projects on a “pay‐as‐you‐go” basis whenever
possible. For large infrastructure projects or large pieces of equipment, debt financing is
sometimes required. The City’s debt management objective is to maintain levels of debt service
that does not adversely affect tax or utility rates and does not hinder the City’s effective
operation of the utility systems, street network, or other facilities. Debt financed projects must
meet the City’s long‐term financing criteria as included in the Fiscal and Budgetary Policy.
When the City of Stephenville utilizes long‐term debt financing, it will ensure that the debt is
soundly financed by:
Conservatively projecting the revenue sources that will be utilized to pay the debt.
Financing the improvement over a period of time not greater than the useful life of the asset.
Debt and Tax Rate Limitations
All taxable property within the City is subject to the assessment, levy and collection by the City
of a continuing, direct annual ad valorem tax sufficient to provide for the payment of principal
and interest on the Bonds within the limits prescribed by law. Article XI, Section 5, of the Texas
Constitution is applicable to the City and limits its maximum ad valorem tax rate to $2.50 per
$100 of assessed valuation for all City purposes.
Calculation of Legal Debt Margin – October 1, 2019
Taxable Assessed Valuation $1,380,828,355
Constitutional Limit 2.50% of assessed valuation
Maximum Constitutional Revenue Available $34,520,709
Tax Rate to Achieve Maximum Tax Revenue $2.50 per $100 of valuation
Tax Rate for FY 2019‐2020 $0.47 per $100 of valuation
Available Unused Constitutional Max Tax Rate 2.03% of assess valuation
2019‐2020 ADOPTED BUDGET
195 DEBT SERVICE The City operates under a Home Rule Charter that adopts the constitutional provisions. Under
rules promulgated by the Office of the Attorney General of Texas, such office will not approve
tax bonds of the City unless the City can demonstrate its ability to pay debt service requirements
on all outstanding City tax bonds, including the issue to be approved.
General Obligation Interest and Sinking Fund
This fund derives its revenue from property taxes. The City Council determines the amount of
taxes levied. The function of this fund is to retire bonded indebtedness and pay the interest on
the indebtedness. The City issued the debt, which this fund retires, for general government
capital equipment and infrastructure.
General Fund Capital Leases
Budget detail for General Fund capital leases is located in the corresponding departmental
expenditures. This debt is not secured by property taxes; instead, the capital asset is the
collateral for the debt.
Utility Fund Bonds and Capital Leases
Budget detail for Utility‐related debt is located in the non‐departmental section of the Utility
Fund’s budget. The City issued this debt for utility infrastructure.
Storm Water Drainage Bonds
Budget detail for the drainage related debt is located in the Storm Water Drainage budget. The
City issued this debt for storm water drainage infrastructure.
Current Debt Requirements
The total Debt Service requirements for the City of Stephenville in fiscal year 2019‐2020 is
$2,718,398. The total General Obligation bond requirements for fiscal year 2019‐2020 is
$260,850, which is paid from the Debt Service Fund. The General Fund capital leases requirement
is $372,857, which the City pays from the General Fund. The Utility systems bond and capital
lease requirements equal $1,584,454. The Storm Water Drainage fund bonds requirement
equals $500,238.
Funds for the General Obligation Bond Debt Service expenses will come from ad valorem taxes
($260,850), and the funds for the General Fund lease purchases will come from general taxes and
revenues. The Water and Sewer System bonds and capital lease are funded by and paid directly
2019‐2020 ADOPTED BUDGET
196 DEBT SERVICE from the Utility Operating Fund. The Storm Water Drainage system debts is funded by and paid
directly from storm water drainage fees.
Outstanding Debt
The total outstanding debt for the City of Stephenville as of October 1, 2019 is $36,308,631, of
which $31,452,051 is principal and $4,856,580 is interest. The City is required to retire
$2,133,202 with principal payments this year and will pay $585,196 in interest this year.
2019‐2020 ADOPTED BUDGET
197 DEBT SERVICE General Debt Service Fund
The Debt Service Fund accounts for all funds required to finance the payment of interest and
principal on all general debt, serial and term, other than those payable exclusively from special
assessments and revenue debt issued for and serviced by an enterprise fund. The City has
authorized the following issues:
General Obligation Bonds
Certificates of Obligation, Series 2011 – On August 2, 2011 the City Council authorized the
issuance of $4,000,000 in bonds for the purpose of providing funds to finance the costs of building
a Fire Station #2 and a Major Thoroughfare Street Renovation and to pay the associated costs of
issuance. This debt matures in February 2031.
The chart below shows the relationship of the principal and interest for the tax supported debt.
The following page shows the schedules for the General Obligation Debt.
0
100,000
200,000
300,000
400,000
500,000
202020212022202320242025202620272028202920302031General Debt Service ‐Tax Supported
Principal
Interest
2019‐2020 ADOPTED BUDGET
198 DEBT SERVICE Summary of Debt Service Charges to Maturity
General Obligation Bonds and Certificates of Obligation ‐Tax Supported
Year Ending Outstanding Total
September 30th Beginning of Year Principal Interest Requirements
2020 2,785,000.00 180,000.00 80,850.00 260,850.00
2021 2,605,000.00 190,000.00 75,300.00 265,300.00
2022 2,415,000.00 200,000.00 83,293.75 283,293.75
2023 2,215,000.00 205,000.00 89,781.25 294,781.25
2024 2,010,000.00 215,000.00 80,856.25 295,856.25
2025 1,795,000.00 225,000.00 71,506.00 296,506.00
2026 1,570,000.00 235,000.00 61,731.00 296,731.00
2027 1,335,000.00 245,000.00 51,532.00 296,532.00
2028 1,090,000.00 255,000.00 40,906.00 295,906.00
2029 835,000.00 265,000.00 29,856.00 294,856.00
2030 570,000.00 280,000.00 18,275.00 298,275.00
2031 290,000.00 290,000.00 6,162.00 296,162.00
2,785,000.00 690,049.25 3,475,049.25
Certificates of Obligation
Series 2011 ‐ $4,000,000
Purpose: Fire Station #2/ 2012 Street Project
Issued 10/11/2011 Matures 02/15/2031
Principal Due ‐ February 15
Fiscal Year Interest rate Principal Interest Total
2020 3.00% 180,000.00 80,850.00 260,850.00
2021 3.00% 190,000.00 75,300.00 265,300.00
2022 3%‐4.25% 200,000.00 83,293.75 283,293.75
2023 4.25% 205,000.00 89,781.25 294,781.25
2024 4.25% 215,000.00 80,856.25 295,856.25
2025 4.25% 225,000.00 71,506.00 296,506.00
2026 4.25% 235,000.00 61,731.00 296,731.00
2027 4.25% 245,000.00 51,532.00 296,532.00
2028 4.25% 255,000.00 40,906.00 295,906.00
2029 4.25% 265,000.00 29,856.00 294,856.00
2030 4.25% 280,000.00 18,275.00 298,275.00
2031 4.25% 290,000.00 6,162.00 296,162.00
2,785,000.00 690,049.25 3,475,049.25
2019‐2020 ADOPTED BUDGET
199 DEBT SERVICE CITY OF STEPHENVILLE
08 ‐DEBT SERVICE FUND SUMMARY
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/1 156,167 197,498 197,498 205,698
Revenues
Taxes 495,432 466,445 470,045 260,600
Licenses & Permits ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental ‐ ‐ ‐ ‐
Service Charges ‐ ‐ ‐ ‐
Other Revenue 2,927 1,000 4,600 1,000
Total Revenue 498,360 467,445 474,645 261,600
Transfers In
Transfers Out
Expenditures
Personnel Costs ‐ ‐ ‐ ‐
Operating Expenditures ‐ ‐ ‐ ‐
Capital Expenditures ‐ ‐ ‐ ‐
Debt Service 457,099 467,445 466,445 260,850
Total Expenditures 457,099 467,445 466,445 260,850
Net Revenues over(under) Expenditures 41,261 0 8,200 750
Change in Receivables 71
Change in other assets
Change in Liabilities
Estimated Cash Balance 9/30 197,498 197,498 205,698 206,448
Restricted:
3 Months Operations
Debt Service 197,498 197,498 205,698 206,448
Airport Improvement
Grant Match
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
200 DEBT SERVICE CITY OF STEPHENVILLE
08 ‐DEBT SERVICE FUND SUMMARY
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/1 206,448 207,448 208,448 209,448
Revenues
Taxes 265,300 283,294 294,782 295,856
Licenses & Permits ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental ‐ ‐ ‐ ‐
Service Charges ‐ ‐ ‐ ‐
Other Revenue 1,000 1,000 1,000 1,000
Total Revenue 266,300 284,294 295,782 296,856
Transfers In
Transfers Out
Expenditures
Personnel Costs
Operating Expenditures
Capital Expenditures
Debt Service 265,300 283,294 294,782 295,856
Total Expenditures 265,300 283,294 294,782 295,856
Net Revenues over(under) Expenditures 1,000 1,000 1,000 1,000
Change in Receivables
Change in other assets
Change in Liabilities
Estimated Cash Balance 9/30 207,448 208,448 209,448 210,448
Restricted:
3 Months Operations
Debt Service 207,448 208,448 209,448 210,448
Airport Improvement
Grant Match
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
201 DEBT SERVICE CITY OF STEPHENVILLE
08 ‐DEBT SERVICE FUND REVENUE
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
REVENUES
0 TAXES
4001 PROPERTY TAXES 495,432.49 466,445 466,445 257,000
4003 PENALTY & INTEREST ‐ ‐ 3,600 3,600
** REVENUE CATEGORY TOTAL ** 495,432.49 466,445 470,045 260,600
5 OTHER REVENUE
4501 INTEREST ON CHECKING 2,927.10 1,000 4,600 1,000
** REVENUE CATEGORY TOTAL ** 2,927.10 1,000 4,600 1,000
*** FUND TOTAL REVENUES *** 498,359.59 467,445 474,645 261,600
CITY OF STEPHENVILLE
08 ‐DEBT SERVICE FUND EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
01 TOTAL EXPENSES
6‐BANK CHARGES
5001‐610 BANK CHARGES 1,000 ‐
** CATEGORY TOTAL ** ‐ 1,000 ‐ ‐
7‐DEBT SERVICE
5001‐750 BOND PRINCIPAL 365,000.00 380,000 380,000 180,000
5001‐755 BOND INTEREST 92,099.00 86,445 86,445 80,850
** CATEGORY TOTAL ** 457,099.00 466,445 466,445 260,850
** DEPARTMENT TOTAL ** 457,099.00 467,445 466,445 260,850
2019‐2020 ADOPTED BUDGET
202 DEBT SERVICE General Fund Capital Leases
Capital lease payments for the general government are budgeted in the General Fund, not the
General Debt Service Fund, as the lease purchase is secured by the capital asset not property
taxes. The City has the following capital leases outstanding:
Texas Municipal Lease Purchase Agreement No. 7532—2016 E‐One Pumper
On October 4, 2016, the City Council authorized the execution of a lease‐purchase agreement
with Texas Bank for financing a “Fire Truck”. On October 13, 2016, the City executed the lease‐
purchase agreement financing the amount of $349,833 for a 2016 E‐One pumper that matures
in 2021.
Master Equipment Lease Purchase Agreement—Four (4) Police Tahoes
On December 6, 2016, the City Council authorized the lease purchase of four (4) police Tahoes
with GM Financial. On April 11, 2017, the City executed the lease‐purchase agreement financing
the amount of $97,978.08 with AmeriCredit Financial Service, Inc., dba GM Financial. This debt
matures in 2020.
Equipment Lease Purchase Agreement—2017 Chevy Tahoe K‐9 Unit
On March 1, 2017, a lease‐purchase agreement was executed financing the amount of $35,288
with Bruner Motors for the purchase of a 2017 Chevrolet Tahoe to be used as a K‐9 unit. The
agreement included thirty‐six (36) lease payments totaling $18,900 with a purchase option at the
end of the lease term of $20,000. An addendum was signed on March 3, 2017, in which terms
stated that Bruner Motors would pay the lease payments in exchange for advertising signage on
and appearances with the Tahoe. On November 9, 2017, $20,000 was paid towards the lease
payments and final purchase amount, leaving $18,900 due at the end of lease for the purchase
of the vehicle. This lease expires in 2020, and the City anticipates executing another lease for the
remaining $18,900 principal due.
Municipal Lease‐Purchase Agreement—Five (5) CID 2018 Chevy Silverados
On October 10, 2017, the City Council authorized the lease purchase of five (5) 2018 Chevrolet
Silverados for the Criminal Investigative Department with Ally Financial. On January 18, 2018,
the City executed the lease‐purchase agreement financing the amount of $114,929.75 with Ally
Financial. This debt matures in 2021.
Municipal Lease‐Purchase Agreement—Three (3) Patrol 2018 Chevy Tahoes
On December 5, 2017, the City Council authorized the lease purchase of three (3) 2018 Chevrolet
Tahoes for Patrol with Ally Financial. On April 9, 2018, the City executed the lease‐purchase
agreement the amount of $100,441.41 with Ally Financial. This debt matures in 2021.
2019‐2020 ADOPTED BUDGET
203 DEBT SERVICE
Municipal Lease‐Purchase Agreement No. 774306148‐001 – 2019 Pierce Aerial Fire Truck
On January 8, 2019, the City Council authorized the execution of a lease‐purchase agreement
with Frost Bank for financing a “Pierce Impel Custom Pump Truck w/Ascendant 110’ Aerial
Platform and additional accessories for the truck”. On January 25, 2019, the City executed the
lease‐purchase agreement financing the amount of $1,200,000.00 with Frost Bank. This debt
matures in 2028.
Municipal Lease‐Purchase Agreement—Four (4) Police 2019 2018 Chevy Tahoes
On November 6, 2018, the City Council authorized the lease purchase of four (4) 2019 Chevrolet
Tahoes for Police with Ally Financial. On April 19, 2019, the City executed the lease‐purchase
agreement the amount of $133,309.52 with Ally Financial. This debt matures in 2022.
The following pages contain schedules for the General Fund Capital Leases.
Summary of General Fund
Capital Leases to Maturity
Fiscal Year Principal Interest Total
2020 322,390.59 50,465.91 372,856.50
2021 279,195.11 39,976.55 319,171.66
2022 168,317.12 30,232.48 198,549.60
2023 113,917.22 24,018.69 137,935.91
2024 117,608.14 20,327.77 137,935.91
2025 121,418.64 16,517.27 137,935.91
2026 125,352.60 12,583.31 137,935.91
2027 129,414.03 8,521.88 137,935.91
2028 133,607.04 4,328.87 137,935.91
1,511,220.49 206,972.73 1,718,193.22
2019‐2020 ADOPTED BUDGET
204 DEBT SERVICE General Fund Capital Lease
2016 E‐One Pumper
Payment due ‐ October 14
Fiscal Year Principal Interest Total
2020 88,672.03 5,217.55 93,889.58
2021 91,243.54 2,646.04 93,889.58
179,915.57 7,863.59 187,779.16
General Fund Capital Lease
Four (4) 2017 Police Tahoes
Payment due ‐ October 14
Fiscal Year Principal Interest Total
2020 33,699.71 1,085.13 34,784.84
33,699.71 1,085.13 34,784.84
General Fund Capital Lease
K‐9 Tahoe
Payment due ‐ March 1
Fiscal Year Principal Interest Total
2020 18,900.00 0.00 18,900.00
18,900.00 0.00 18,900.00
2019‐2020 ADOPTED BUDGET
205 DEBT SERVICE General Fund Capital Lease
Five (5) 2018 Police Silverados
Payment due ‐ January 18
Fiscal Year Principal Interest Total
2020 22,035.89 2,851.71 24,887.60
2021 22,948.17 1,939.43 24,887.60
2022 23,898.22 989.38 24,887.60
68,882.28 5,780.52 74,662.80
General Fund Capital Lease
Three (3) 2018 Police Tahoes
Payment due ‐ April 9
Fiscal Year Principal Interest Total
2020 24,554.87 2,177.61 26,732.48
2021 25,620.55 1,111.93 26,732.48
50,175.42 3,289.54 53,464.96
2019‐2020 ADOPTED BUDGET
206 DEBT SERVICE General Fund Capital Lease
2019 Aerial Fire Truck
Payment due ‐ January 31
Fiscal Year Principal Interest Total
2020 103,525.04 34,410.87 137,935.91
2021 106,879.25 31,056.66 137,935.91
2022 110,342.13 27,593.78 137,935.91
2023 113,917.22 24,018.69 137,935.91
2024 117,608.14 20,327.77 137,935.91
2025 121,418.64 16,517.27 137,935.91
2026 125,352.60 12,583.31 137,935.91
2027 129,414.03 8,521.88 137,935.91
2028 133,607.04 4,328.87 137,935.91
1,062,064.09 179,359.10 1,241,423.19
General Fund Capital Lease
Four (4) 2019 Police Tahoes
Payment due ‐ March 29
Fiscal Year Principal Interest Total
2020 31,003.05 4,723.04 35,726.09
2021 32,503.60 3,222.49 35,726.09
2022 34,076.77 1,649.32 35,726.09
97,583.42 9,594.85 107,178.27
2019‐2020 ADOPTED BUDGET
207 DEBT SERVICE Utility Fund Debt Service
Utility Debt Service is presented in the Water and Sewer Utility Fund, accounting for all funds
required to finance the payment of interest and principal on all debt, which is retired primarily
from revenues, or earnings of the City’s Water and Sewer Utility Fund. Such debt includes the
following issues:
Utility System Revenue Bonds
Combination Tax & Revenue Certificates of Obligation, Series 2013 – On November 19, 2013,
the City Council passed an ordinance authorizing the issuance of $1,000,000 in bonds for the
purpose of paying all or a portion of the City’s contractual obligations for (i) the acquisition and
construction of sewer line extensions, (ii) repairs to the streets in the City associated with such
sewer line extensions and (iii) payment of legal, fiscal and engineering fees in connection with
these projects. The City has spent all debt proceeds, and this debt matures February 15, 2024.
Combination Tax & Revenue Certificates of Obligation, Series 2016 – On November 1, 2016, the
City Council passed an ordinance authorizing the issuance of $2,040,000 in bonds for the purpose
of paying all or a portion of the City’s contractual obligations incurred in connection with the
construction of improvements to the sanitary sewer collection system and paying legal, fiscal,
engineering, and architectural fees in connection with this project. The City has spent all debt
proceeds, and this debt matures February 15, 2027
Combination Tax & Revenue Certificates of Obligation, Series 2018 – On June 5, 2018, the City
Council passed an ordinance authorizing the issuance of $17,030,000 in bonds for the purpose of
paying all or a portion of the City’s contractual obligations incurred for use in connection with
planning, acquiring, designing and constructing improvements to the sanitary sewer system and
paying legal, fiscal, engineering, and architectural fees in connection with such projects. There is
still over $15,000,000 of debt proceeds to spend, and this debt matures February 15, 2039.
Capital Lease
Advance Metering Infrastructure Lease – On June 3, 2014, the City Council approved a capital
lease of $2,988,450 for the installation of an Advanced Metering Infrastructure (AMI) system.
The City has spent the proceeds, and this lease matures September 15, 2024.
The chart below shows the relationship of the principal and interest for the revenue supported
debt.
2019‐2020 ADOPTED BUDGET
208 DEBT SERVICE
The following pages contain schedules for the Utility Debt.
0
500,000
1,000,000
1,500,000
2,000,000
20202021202220232024202520262027202820292030203120322033203420352036203720382039Utility Debt Service
Principal
Interest
2019‐2020 ADOPTED BUDGET
209 DEBT SERVICE Summary of Utility Debt Service Charges to Maturity
Year Ending Outstanding Total
September 30th Beginning of Year Principal Interest Requirements
2020 21,700,830.71 1,325,811.26 258,642.24 1,584,453.50
2021 20,375,019.45 1,344,608.15 243,498.10 1,588,106.25
2022 19,030,411.30 1,358,729.04 227,139.46 1,585,868.50
2023 17,671,682.26 1,376,065.44 210,037.35 1,586,102.79
2024 16,295,616.82 1,395,616.82 191,354.72 1,586,971.54
2025 14,900,000.00 1,415,000.00 170,753.00 1,585,753.00
2026 13,485,000.00 1,435,000.00 153,347.25 1,588,347.25
2027 12,050,000.00 1,450,000.00 134,897.50 1,584,897.50
2028 10,600,000.00 830,000.00 121,510.00 951,510.00
2029 9,770,000.00 840,000.00 113,367.50 953,367.50
2030 8,930,000.00 845,000.00 104,731.25 949,731.25
2031 8,085,000.00 855,000.00 95,635.25 950,635.25
2032 7,230,000.00 865,000.00 86,088.25 951,088.25
2033 6,365,000.00 875,000.00 76,082.25 951,082.25
2034 5,490,000.00 885,000.00 65,565.00 950,565.00
2035 4,605,000.00 895,000.00 54,528.00 949,528.00
2036 3,710,000.00 910,000.00 43,020.00 953,020.00
2037 2,800,000.00 920,000.00 31,124.50 951,124.50
2038 1,880,000.00 935,000.00 18,880.75 953,880.75
2039 945,000.00 945,000.00 6,331.50 951,331.50
21,700,830.71 2,406,533.87 24,107,364.58
Series 2013 900,000.00
Series 2016 2,040,000.00
Series 2018 17,030,000.00
Series 2014 Capital Lease 1,730,830.71
21,700,830.71
2019‐2020 ADOPTED BUDGET
210 DEBT SERVICE Utility System Revenue
Series 2013 ‐ $1,000,000
Purpose: Sewer ‐ Kaylock Lockwood Improvements
Issued 12/18/2013 Matures 02/15/2024
Principal Due ‐ Feb 15
Fiscal Year Interest Rate Principal Interest Total
2020 2.49% 170,000.00 20,293.50 190,293.50
2021 2.49% 175,000.00 15,998.25 190,998.25
2022 2.49% 180,000.00 11,578.50 191,578.50
2023 2.49% 185,000.00 7,034.25 192,034.25
2024 2.49% 190,000.00 2,365.50 192,365.50
900,000.00 57,270.00 957,270.00
Utility System Revenue
Series 2016 ‐ $2,040,000
Purpose: Tarleton Methodist Branch Sewer Project
Issued 12/01/2016 Matures 02/15/2027
Principal Due ‐ Feb 15
Fiscal Year Interest Rate Principal Interest Total
2020 1.84% 50,000.00 37,076.00 87,076.00
2021 1.84% 40,000.00 36,248.00 76,248.00
2022 1.84% 55,000.00 35,374.00 90,374.00
2023 1.84% 20,000.00 34,684.00 54,684.00
2024 1.84% 20,000.00 34,316.00 54,316.00
2025 1.84% 605,000.00 28,566.00 633,566.00
2026 1.84% 620,000.00 17,296.00 637,296.00
2027 1.84% 630,000.00 5,796.00 635,796.00
2,040,000.00 229,356.00 2,269,356.00
2019‐2020 ADOPTED BUDGET
211 DEBT SERVICE Utility System Revenue
Series 2018 ‐ $17,030,000
Purpose: Eastside Sewer Project
Issued 07/10/2018 Matures 02/15/2039
Principal Due ‐ Feb 15
Fiscal Year Interest Rate Principal Interest Total
2020 0.18% 790,000.00 159,010.00 949,010.00
2021 0.28% 795,000.00 157,186.00 952,186.00
2022 0.36% 795,000.00 154,642.00 949,642.00
2023 0.44% 800,000.00 151,451.00 951,451.00
2024 0.58% 805,000.00 147,356.50 952,356.50
2025 0.70% 810,000.00 142,187.00 952,187.00
2026 0.81% 815,000.00 136,051.25 951,051.25
2027 0.89% 820,000.00 129,101.50 949,101.50
2028 0.95% 830,000.00 121,510.00 951,510.00
2029 1.00% 840,000.00 113,367.50 953,367.50
2030 1.05% 845,000.00 104,731.25 949,731.25
2031 1.09% 855,000.00 95,635.25 950,635.25
2032 1.13% 865,000.00 86,088.25 951,088.25
2033 1.17% 875,000.00 76,082.25 951,082.25
2034 1.22% 885,000.00 65,565.00 950,565.00
2035 1.26% 895,000.00 54,528.00 949,528.00
2036 1.29% 910,000.00 43,020.00 953,020.00
2037 1.31% 920,000.00 31,124.50 951,124.50
2038 1.33% 935,000.00 18,880.75 953,880.75
2039 1.34% 945,000.00 6,331.50 951,331.50
17,030,000.00 1,993,849.50 19,023,849.50
Utility System Capital Lease
Series 2014 ‐ $2,988,450
Purpose: Water Meter Automation
Issued 07/18/2014 Matures 09/15/2024
Principal Due ‐ Feb 15/Sept 15
Fiscal Year Interest Rate Principal Interest Total
2020 2.558% 315,811.26 42,262.74 358,074.00
2021 2.558% 334,608.15 34,065.85 368,674.00
2022 2.558% 328,729.04 25,544.96 354,274.00
2023 2.558% 371,065.44 16,868.10 387,933.54
2024 2.558% 380,616.82 7,316.72 387,933.54
1,730,830.71 126,058.37 1,856,889.08
2019‐2020 ADOPTED BUDGET
212 DEBT SERVICE Storm Water Drainage Fund Debt Service
Storm Water Drainage debt service is presented in the Storm Water Drainage Fund, accounting
for all funds required to finance the payment of interest and principal on all debt, which is retired
primarily from revenues, or earning of the City’s Storm Water Drainage Fund. Such debt includes
the following issues:
Storm Water Drainage Revenue Bonds
Combination Tax & Revenue Certificates of Obligations, Series 2006A – On October 17, 2006,
the City Council passed an ordinance authorizing the issuance of $4,300,000 in bonds for the
purpose of paying all or a portion of the City’s contractual obligations for storm water drainage
improvements Phase I. The City has spent all debt proceeds, and the debt matures in 2027.
Combination Tax & Revenue Certificates of Obligations, Series 2013 (Refund 2008) – On March
11, 2008, the City Council passed an ordinance authorizing the issuance of $4,130,000 in bonds
for the purpose of paying all or a portion of the City’s contractual obligations for storm water
drainage improvements Phase II. On November 6, 2012, the City Council passed an ordinance
authorizing the issuance of $3,910,000 General Obligation Refunding Bonds, Series 2013 for the
purpose of refinancing the Series 2008 Bonds previously issued. The City has spent all debt
proceeds, and the debt matures in 2033.
2019‐2020 ADOPTED BUDGET
213 DEBT SERVICE The chart below depicts the relation of the principal and interest for the revenue‐supported debt.
Following are the schedule for the Storm Water Drainage debt.
Summary of Storm Water Drainage Debt Service Charges to Maturity
Year Ending Outstanding Total
September 30th Beginning of Year Principal Interest Requirements
2020 5,455,000 305,000 195,238 500,238
2021 5,150,000 315,000 184,526 499,526
2022 4,835,000 330,000 173,372 503,372
2023 4,505,000 340,000 161,376 501,376
2024 4,165,000 350,000 148,588 498,588
2025 3,815,000 365,000 135,333 500,333
2026 3,450,000 380,000 121,513 501,513
2027 3,070,000 395,000 107,128 502,128
2028 2,675,000 405,000 93,725 498,725
2029 2,270,000 420,000 80,825 500,825
2030 1,850,000 440,000 65,200 505,200
2031 1,410,000 450,000 47,400 497,400
2032 960,000 470,000 29,000 499,000
2033 490,000 490,000 9,800 499,800
5,455,000 1,553,024 7,008,024
‐
100,000
200,000
300,000
400,000
500,000
600,000
20202021202220232024202520262027202820292030203120322033Storm Water Drainage Debt Service ‐Revenue
Supported
Principal
Interest
2019‐2020 ADOPTED BUDGET
214 DEBT SERVICE Combination Tax & Revenue Certificates of Obligation
Series 2006A ‐ $4,300,000
Purpose: Storm Water ‐ Methodist Branch Phase I
Issued 12/19/2006 Matures 02/15/2027
Principal Due ‐ February 15
Fiscal Year Interest Rate Principal Interest Total
2020 3.92% 230,000.00 78,988.00 308,988.00
2021 3.92% 240,000.00 69,776.00 309,776.00
2022 3.92% 250,000.00 60,172.00 310,172.00
2023 3.92% 260,000.00 50,176.00 310,176.00
2024 3.92% 270,000.00 39,788.00 309,788.00
2025 3.92% 280,000.00 29,008.00 309,008.00
2026 3.92% 295,000.00 17,738.00 312,738.00
2027 3.92% 305,000.00 5,978.00 310,978.00
2,130,000.00 351,624.00 2,481,624.00
Combination Tax & Revenue Certificates of Obligation
2013 Refunding (2008) ‐ $3,910,000
Purpose: Storm Water ‐ Methodist Branch Phase II
Issued 01/17/2013 Matures 02/15/2033
Principal Due ‐ February 15
Fiscal Year Interest Rate Principal Interest Total
2020 2.00% 75,000.00 116,250.00 191,250.00
2021 2.00% 75,000.00 114,750.00 189,750.00
2022 2.00% 80,000.00 113,200.00 193,200.00
2023 3.00% 80,000.00 111,200.00 191,200.00
2024 3.00% 80,000.00 108,800.00 188,800.00
2025 3.00% 85,000.00 106,325.00 191,325.00
2026 3.00% 85,000.00 103,775.00 188,775.00
2027 3.00% 90,000.00 101,150.00 191,150.00
2028 3.00% 405,000.00 93,725.00 498,725.00
2029 3.25% 420,000.00 80,825.00 500,825.00
2030 4.00% 440,000.00 65,200.00 505,200.00
2031 4.00% 450,000.00 47,400.00 497,400.00
2032 4.00% 470,000.00 29,000.00 499,000.00
2033 4.00% 490,000.00 9,800.00 499,800.00
3,325,000.00 1,201,400.00 4,526,400.00
2019‐2020 ADOPTED BUDGET
215 DEBT SERVICE
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2019‐2020 ADOPTED BUDGET
216 COMPONENT UNIT (SEDA) Stephenville Economic Development Authority
The Stephenville Economic Development Authority (SEDA) is a discrete component unit of the
City of Stephenville. During fiscal year 2014‐2015, the City Council authorized a sales tax election
that would devote 1/8 of 1 cent to economic development. This equals .125% of every taxable
sale in Stephenville. The citizens of Stephenville overwhelmingly voted to approve the 4B sales
tax allocation. The City of Stephenville has a sales tax rate of $1.50 per $100. Thus, the City
receives approximately $1.375 per $100 in sales, and the 4B corporation (SEDA) receives $0.125
per $100 in sales. The sales tax allocation to SEDA began on October 1, 2015. The city council has
selected a board of directors for the corporation. The corporation, the board, and City Council
all approve the hiring of the Executive Director.
The City established this fund to account for the 4B sales taxes the City collects. These taxes are
restricted for use to enhance and promote economic development within the City.
The board of directors is as follows:
Place 1 Martin Pete Cooper
Place 2 Malcolm Cross
Place 3 Justin Haschke
Place 4 Fisher Rinderknect
Place 5 Marion Cole
Place 6 Chris Gifford
Place 7 Shelby Slawson
Program Personnel
Title FY 2017‐2018 FY 2018‐2019 FY 2019‐2020
Executive Director 1 1 1
Assistant Director/Senior Project
Manager 0 1 1
TOTAL 1 2 2
2019‐2020 ADOPTED BUDGET
217 COMPONENT UNIT (SEDA) CITY OF STEPHENVILLE
79 ‐SEDA SUMMARY
ACTUAL BUDGET PROJECTED COUNCIL
2017‐2018 2018‐2019 2018‐2019 ADOPTED
Estimated Cash Balance 10/1 419,134 654,898 654,898 850,000
Revenues
Taxes 504,125 526,431 525,264 559,767
Licenses & Permits ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental ‐ ‐ ‐ ‐
Service Charges ‐ ‐ ‐ ‐
Other Revenue 8,582 2,000 17,206 12,000
Total Revenue 512,707 528,431 542,470 571,767
Transfers In
Transfers Out
Expenditures
Personnel Costs 142,747 228,100 203,287 227,100
Operating Expenditures 148,047 355,215 144,081 344,667
Capital Expenditures ‐ ‐ ‐ ‐
Debt Service ‐ ‐ ‐ ‐
Total Expenditures 290,794 583,315 347,368 571,767
Net Revenues over(under) Expenditures 221,912 (54,884) 195,102 0
Change in Receivables (8,979)
Change in other assets 9,044
Change in Liabilities 13,787
Estimated Cash Balance 9/30 654,898 364,250 850,000 850,000
Restricted:
3 Months Operations 72,699 145,829 86,842 142,942
SRH Quiet Zone 175,000
East Side Sewer 75,000
Airport Renovation 80,000
Economic Development 582,199 218,421 763,158 377,058
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
218 COMPONENT UNIT (SEDA) CITY OF STEPHENVILLE
79 ‐SEDA SUMMARY
PROJECTED PROJECTED PROJECTED PROJECTED
2020‐2021 2021‐2022 2022‐2023 2023‐2024
Estimated Cash Balance 10/1 850,000 850,000 850,000 850,000
Revenues
Taxes 582,158 599,623 617,612 636,140
Licenses & Permits ‐ ‐ ‐ ‐
Fines & Forfeitures ‐ ‐ ‐ ‐
Intergovernmental ‐ ‐ ‐ ‐
Service Charges ‐ ‐ ‐ ‐
Other Revenue 12,000 12,000 12,000 12,000
Total Revenue 594,158 611,623 629,612 648,140
Transfers In
Transfers Out
Expenditures
Personnel Costs 232,778 238,597 244,562 250,676
Operating Expenditures 361,380 373,026 385,050 397,464
Capital Expenditures
Debt Service
Total Expenditures 594,158 611,623 629,612 648,140
Net Revenues over(under) Expenditures ‐ ‐ ‐ ‐
Change in Receivables
Change in other assets
Change in Liabilities
Estimated Cash Balance 9/30 850,000 850,000 850,000 850,000
Restricted:
3 Months Operations 148,540 152,906 157,403 162,035
SRH Quiet Zone
East Side Sewer
Airport Renovation
Economic Development 701,460 697,094 692,597 687,965
Estimated Unrestricted Cash Balance 9/30 ‐ ‐ ‐ ‐
2019‐2020 ADOPTED BUDGET
219 COMPONENT UNIT (SEDA) CITY OF STEPHENVILLE
79 ‐SEDA REVENUE
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
0 TAXES
4010 CITY SALES TAX 4B 504,124.88 526,431 525,264 559,767
** REVENUE CATEGORY TOTAL ** 504,124.88 526,431 525,264 559,767
5 OTHER REVENUE
4501 INTEREST ON INVESTMENTS 8,581.80 2,000 17,206 12,000
** REVENUE CATEGORY TOTAL ** 8,581.80 2,000 17,206 12,000
*** FUND TOTAL REVENUES *** 512,706.68 528,431 542,470 571,767
2019‐2020 ADOPTED BUDGET
220 COMPONENT UNIT (SEDA) CITY OF STEPHENVILLE
79 ‐SEDA EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
SEDA
1‐PERSONNEL
5790‐111 SALARIES 103,811.36 170,000 163,423 170,000
5790‐113 PART TIME WAGES 7,890.00 ‐ ‐
5790‐115 INCENTIVES ‐ ‐
5790‐121 RETIREMENT 9,412.98 20,400 11,237 20,400
5790‐122 SOCIAL SECURITY 7,588.80 13,000 12,015 13,000
5790‐123 WORKER'S COMPENSATION 936.00 1,300 619 1,300
5790‐125 GROUP INSURANCE 9,283.16 18,000 10,593 17,000
5790‐126 CAR ALLOWANCE 3,825.00 5,400 5,400 5,400
** CATEGORY TOTAL ** 142,747.30 228,100 203,287 227,100
2‐CONTRACTUAL
5790‐211 POSTAGE ‐ 500 500 500
5790‐212 COMMUNICATIONS 1,802.30 1,000 1,000 4,500
5790‐213 MILEAGE REIMBURSEMENT 1,549.80 2,000 2,000 2,500
5790‐214 ADVERTISEMENT 76.56 1,000 1,000 1,000
5790‐215 EDUCATION & SCHOOLING 9,620.78 11,500 7,500 11,500
5790‐223 MARKETING 5,624.05 24,000 20,000 80,000
5790‐224 OTHER INSURANCE 1,353.34 1,450 1,450 1,450
5790‐225 MEETINGS 8,057.10 3,000 3,000 3,000
5790‐231 RENTAL 3,600.00 3,600 3,600 4,800
5790‐251 UTILITIES 1,695.29 ‐ ‐ ‐
5790‐252 DUES & SUBSCRIPTIONS 5,655.00 7,000 7,000 7,000
5790‐253 OUTSIDE PROFESSIONALS 9,298.53 10,000 9,862 10,000
5790‐254 SPECIAL SERVICES 15,618.80 5,000 5,000 7,500
5790‐262 JANITORIAL SERVICE 150.00 ‐ ‐ ‐
5790‐269 ECONOMIC DEVELOPMENT
PROGRAMS
64,293.52 175,000 50,000 150,000
5790‐269.0001 ECONOMIC DEV‐EASTSIDE SEWER
PART 75,000 ‐ ‐
5790‐270 COMMUNITY DEVELOPMENT
PROJECT 22,867
** CATEGORY TOTAL ** 128,395.07 320,050 111,912 306,617
2019‐2020 ADOPTED BUDGET
221 COMPONENT UNIT (SEDA) CITY OF STEPHENVILLE
79 ‐SEDA EXPENDITURES
ACTUAL BUDGET PROJECTED COUNCIL
ACCT NO# ACCT NAME 2017‐2018 2018‐2019 2018‐2019 ADOPTED
SEDA
3‐GENERAL SERVICES
5790‐312 OFFICE SUPPLIES 3,649.38 1,500 1,500 1,500
5790‐317 PHOTO AND DUPLICATION 617.48 1,000 1,000 1,000
5790‐332 OPERATING SUPPLIES 571.38 1,265 1,265 1,200
5790‐333 COMPUTER SUPPLIES 933.12 3,000 3,000 3,000
** CATEGORY TOTAL ** 5,771.36 6,765 6,765 6,700
4‐MACHINE & EQUIPMENT MAINTENANCE
5790‐413 OFFICE EQUIPMENT 3,000 ‐ 3,000
** CATEGORY TOTAL ** ‐ 3,000 ‐ 3,000
6‐BANK CHARGES
5790‐610 BANK CHARGES 33.24 ‐ 4
** CATEGORY TOTAL ** 33.24 ‐ 4 ‐
8‐NOT USED
5790‐801 ADMINISTRATIVE FEE 13,847.35 25,400 25,400 28,350
** CATEGORY TOTAL ** 13,847.35 25,400 25,400 28,350
** DEPARTMENT TOTAL ** 290,794.32 583,315 347,368 571,767
2019‐2020 ADOPTED BUDGET
222 COMPONENT UNIT (SEDA)
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2019‐2020 ADOPTED BUDGET
223 PERSONNEL PERSONNEL
FULL TIME EMPLOYEE HISTORY
Approved
DEPARTMENT FY14‐15 FY15‐16 FY16‐17 FY17‐18 FY18‐19 FY19‐20
ADMINISTRATION
City Manager 1 1 1 1 1 1
Assistant City Manager 0 0 0 0 1 1
Administrative Assistant ‐ 1 1 1 1 1
City Secretary 1 1 1 1 1 1
Information Technology 1 1 1 1 3 3
MSC 1 1 1 1 1 1.4
Municipal Building 1 1 1 1 1 0.6
TOTAL 5 6 6 6 9 9
FINANCE
Finance 3 3 3 3 4 4
Municipal Court 0 0 0 0 2 2
Purchasing (moved to Finance) 1 1 1 1 0 0
TOTAL 4 4 4 4 6 6
PERSONNEL
Human Resources 1 1 1 1 1 2
TOTAL 1 1 1 1 1 2
PUBLIC WORKS
Streets 7 7 7 7 7 7
TOTAL 7 7 7 7 7 7
PARKS & LEISURE SERVICES
Parks & Recreation 4 5 5 5 5 13
Park Maint. (moved to Parks & Rec) 7 7 8 8 8 0
Cemetery (moved to Park Maint) 0 0 0 0 0 0
Library 3 3 3 4 4 4
Senior Citizens Recreation 1 1 1 1 1 1
TOTAL 15 16 17 18 18 18
FIRE 32 32 32 32 32 32
POLICE 54 55 56 56 58 58
COMMUNITY DEVELOPMENT 5 6 6 6 5 5
2019‐2020 ADOPTED BUDGET
224 PERSONNEL FULL TIME EMPLOYEE HISTORY
Approved
DEPARTMENT FY14‐15 FY15‐16 FY16‐17 FY17‐18 FY18‐19 FY19‐20
WATER & WASTEWATER
Water Administration 2 2 2 2 2 2
City Engineer ‐ 1 1 1 4 4
Water Production 3 3 3 3 3 3
Water Distribution 6 6 6 6 3 3
Customer Service 3 3 3 3 3 3
Wastewater Collection 5 6 6 6 6 6
Wastewater Treatment 0 0 0 0 0 0
Pollution Control 0 0 0 0 0 0
Utility Billing 2 2 2 2 2 2
TOTAL 21 23 23 23 23 23
SOLID WASTE
Landfill 3 3 3 3 3 3
TOTAL 3 3 3 3 3 3
TOURISM 1 1 1
Grand Total 147 153 155 157 163 164
2019‐2020 ADOPTED BUDGET
225 PERSONNEL APPROVED CITY EMPLOYEE POSITIONS
Program Personnel Approved
Title FY17‐18 FY18‐19 FY19‐20
City Manager
City Manager 1 1 1
Assistant City Manager 0 1 1
Administrative Assistant 1 1 1
TOTAL 2 3 3
City Secretary
City Secretary 1 1 1
TOTAL 1 1 1
Municipal Building
Clerk II ‐ City Hall 1 1 0
F/T Janitor ‐ City Hall 0.6
P/T Janitor ‐ City Hall 0.3 0.3 0
TOTAL 1.3 1.3 0.6
MSC
Clerk II ‐ MSC 1 1 1
F/T Janitor ‐ MSC 0.4
P/T Janitor ‐ MSC 0.2 0.2 0
TOTAL 1.2 1.2 1.4
Finance
Director of Finance/Administration 1 1 1
Senior Accountant 1 1 1
Accountant 1 1 1
Purchasing Manager 1 1 1
TOTAL 4 4 4
Information Technology
Information Technology Manager 1 1 1
Information Technology 0 1 1
P/T Information Technology 0.725 0 0
GIS Analyst 1 1 1
TOTAL 2.725 3 3
2019‐2020 ADOPTED BUDGET
226 PERSONNEL APPROVED CITY EMPLOYEE POSITIONS
Program Personnel Approved
Title FY17‐18 FY18‐19 FY19‐20
Human Resources
Human Resources Manager 1 1 1
Secretary 0 0 1
TOTAL 1 1 2
Municipal Court
Court Administrator 1 1
Court Clerk 1 1
0 2 2
Parks and Recreation
Director of Parks & Leisure Services 1 1 1
Recreation Superintendent 1 1 1
Recreation Coordinator 2 2 2
Aquatics Manager 1 1 1
Athletic Field Maintenance 1 1 1
P/T Athletic Field Maintenance 0.462 0.462 0.462
P/T Janitor 0.15 0.15 0.15
Park Maintenance Superintendent 1 1 1
Property Supervisor 1 1 1
Light Equipment Operator 3 3 3
Seasonal Park Maintenance 0.923 0.923 0.923
Cemetery Property Supervisor 1 1 1
Light Equipment Operator 1 1 1
P/T Maintenance 0.725 0.725 0.725
TOTAL 15.26 15.26 15.26
Library
Library Manager 1 1 1
Clerk 2 2 2
Children's Program Coordinator 1 1 1
P/T Clerk 0 0 0
P/T Janitor 0 0 0
TOTAL 4 4 4
2019‐2020 ADOPTED BUDGET
227 PERSONNEL APPROVED CITY EMPLOYEE POSITIONS
Program Personnel Approved
Title FY17‐18 FY18‐19 FY19‐20
Streets
Street Superintendent 1 1 1
Crew Leader 1 1 1
Heavy Equipment Operator 3 4 4
Light Equipment Operator 2 1 1
TOTAL 7 7 7
Senior Citizens Recreation
Senior Citizens Coordinator 1 1 1
F/T Senior Citizen Assistant 0
P/T Senior Citizen Assistants 0.961 0.961 0.961
P/T Janitor 0.45 0.45 0.45
TOTAL 2.411 2.411 2.411
Fire
Fire Chief 1 1 1
Assistant Fire Chief 1 1 1
Training Officer 1 1 1
Administrative Assistant 1 1 1
P/T Janitor 0.075 0.075 0.075
Fire Marshall 1 1 1
Fire Inspector 1 1 1
Battalion Chief 2 2 2
Fire Captain 3 3 3
Fire Lieutenant 3 3 3
Fire Sergeant 0 0 0
Firefighter/EMT 18 18 18
TOTAL 32.075 32.075 32.075
2019‐2020 ADOPTED BUDGET
228 PERSONNEL APPROVED CITY EMPLOYEE POSITIONS
Program Personnel Approved
Title FY17‐18 FY18‐19 FY19‐20
Police
Police Chief 1 1 1
Assistant Police Chief 1 1 1
Administrative Assistant 1 1 1
Lieutenant 5 5 5
Police Sergeant 7 7 7
Patrol Officer 18 18 18
Dispatch Supervisor 1 1 1
Dispatcher 11 11 11
Records Clerk 1 2 2
P/T Records Clerk 0.725 0 0
Investigator 5 5 5
Civilian Officer 1 1 1
Property/CSI Technician 1 1 1
School Resource Officer 1 2 2
Animal Control Officers 2 2 2
P/T Janitor 0.405 0.405 0.405
Police Captain 0 0 0
TOTAL 57.13 58.405 58.405
Community Development
Director of Development Services 1 1 1
Planner 0
Building Official 1 1 1
Building Inspector 1 1 1
Permit Technician 1 1 1
Code Compliance Inspector 1 1 1
TOTAL 5 5 5
Utility Administration
Director of Public Works 1 1 1
Executive Administrative Assistant 1 1 1
City Engineer 1 1 1
Construction Supervisor 1 1 1
Construction Technician 2 2 2
TOTAL 6 6 6
2019‐2020 ADOPTED BUDGET
229 PERSONNEL APPROVED CITY EMPLOYEE POSITIONS
Program Personnel Approved
Title FY17‐18 FY18‐19 FY19‐20
Water Production
Production Supervisor 1 1 1
Water Operator I 1 1 1
Water Operator II 1 1 1
TOTAL 3 3 3
Water Distribution
Water Superintendent 1 1 1
Crew Leader 1 1 1
Heavy Equipment Operator 0 1 1
Light Equipment Operator 1 0 0
TOTAL 3 3 3
Customer Service
Customer Service Supervisor 1 1 1
Light Equipment Operator 2 2 2
TOTAL 3 3 3
Wastewater Collection
WW Superintendent 0 0 0
Crew Leader 1 1 1
Heavy Equipment Operator 3 2 2
Light Equipment Operator 2 3 3
TOTAL 6 6 6
Utility Billing
Utility Billing Clerks 2 2 2
TOTAL 2 2 2
2019‐2020 ADOPTED BUDGET
230 PERSONNEL APPROVED CITY EMPLOYEE POSITIONS
Program Personnel Approved
Title FY17‐18 FY18‐19 FY19‐20
SOLID WASTE
Landfill Superintendent 1 1
Landfill Supervisor 1
Heavy Equipment Operator 1 1 1
Gate Attendant 1 1 1
P/T Spotter 0 0 0
P/T Heavy Equipment Operator 0.725 0.7375 0.7375
TOTAL 3.725 3.7375 3.7375
AIRPORT
P/T Janitor 0.1 0.1 0.1
TOTAL 0.1 0.1 0.1
TOURISM
Tourism Manager 1 1 1
1 1 1
Total Full‐Time Employees 157 163 164
Total Part‐Time Employees 6.926 5.4885 4.9885
Grand Total 163.926 168.4885 168.9885
Stephenville Economic Dev Authority
Executive Director 1 1
Director of Marketing & Admin 0 1 1
0 2 2
2019‐2020 ADOPTED BUDGET
231 PERSONNEL PAY PLAN
EXECUTIVE STAFF
2019‐2020
City Manager Exempt Annual $143,294
Monthly $11,941
Bi‐Weekly $5,511
Hourly $68.89
Assistant City Manager Exempt Annual $110,000
Monthly $9,166
Bi‐Weekly $4,230
Hourly $52.88
Police Chief Exempt Annual $100,506
Monthly $8,375
Bi‐Weekly $3,866
Hourly $48.32
Public Works/Utilities Director Exempt Annual $101,310
Monthly $8,443
Bi‐Weekly $3,897
Hourly $48.71
Fire Chief Exempt Annual $101,144
Monthly $8,429
Bi‐Weekly $3,890
Hourly $48.63
Finance Director Exempt Annual $101,310
Monthly $8,443
Bi‐Weekly $3,897
Hourly $48.71
Parks & Leisure Svcs Director Exempt Annual $93,031
Monthly $7,753
Bi‐Weekly $3,578
Hourly $44.73
Development Services Director Exempt Annual $95,000
Monthly $7,916
Bi‐Weekly $3,654
Hourly $45.67
City Secretary Exempt Annual $63,380
Monthly $5,281
Bi‐Weekly $2,438
Hourly $30.47
2019‐2020 ADOPTED BUDGET
232 PERSONNEL GENERAL PAY PLAN
FINANCE AND ADMINISTRATION
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Certificates Maximum
P/T Janitor <1,000 hrs no TMRS
<1,560 hrs TMRS but no Ins.
Non‐Exempt Hourly $9.47 $10.52 $11.57
Janitor Non‐Exempt $19,698 $21,882 $24,066
2080 hours $1,641 $1,823 $2,005
$758 $842 $926
Hourly $9.47 $10.52 $11.57
P/T I.T. intern <1,000 hrs no TMRS
<1,560 hrs TMRS but no Ins.
Non‐Exempt Hourly $8.34 $9.39 $10.43
Clerk I Non‐Exempt 8‐5 Annual $19,032 $21,715 $24,378 $24,981
Monthly $1,586 $1,810 $2,031 $50 $2,082
Bi‐Weekly $732 $835 $938 $961
Hourly $9.15 $10.44 $11.72 $12.01
Clerk II Non‐Exempt 8‐5 Annual $24,066 $27,498 $30,930 $31,533
Monthly $2,005 $2,291 $2,577 $50 $2,628
Bi‐Weekly $926 $1,058 $1,190 $1,213
Hourly $11.57 $13.22 $14.87 $15.16
Utility Billing
Clerk (III)
Non‐Exempt 8‐5 Annual $28,954 $33,925 $38,875 $39,478
Monthly $2,413 $2,827 $3,240 $50 $3,290
Bi‐Weekly $1,114 $1,305 $1,495 $1,518
Hourly $13.92 $16.31 $18.69 $18.98
Court
Administrator
Non‐Exempt 8‐5 Annual $30,306 $36,358 $42,411 $44,096
Monthly $2,525 $3,030 $3,534 $50 $90 $3,675
Bi‐Weekly $1,166 $1,398 $1,631 $1,696
Hourly $14.57 $17.48 $20.39 $21.20
Court Clerk Non‐Exempt 8‐5 Annual $27,102 $32,053 $36,982 $38,667
Monthly $2,259 $2,671 $3,082 $50 $90 $3,222
Bi‐Weekly $1,042 $1,233 $1,422 $1,487
Hourly $13.03 $15.41 $17.78 $18.59
2019‐2020 ADOPTED BUDGET
233 PERSONNEL GENERAL PAY PLAN
FINANCE AND ADMINISTRATION
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Certificates Maximum
Secretary Non‐Exempt 8‐5 Annual $24,045 $27,061 $30,077 $30,680
Monthly $2,004 $2,255 $2,506 $50 $2,557
Bi‐Weekly $925 $1,041 $1,157 $1,180
Hourly $11.56 $13.01 $14.46 $14.75
Administrative
Assistant
Non‐Exempt 8‐5 Annual $28,579 $35,422 $42,266 $42,869
Monthly $2,382 $2,952 $3,522 $50 $3,572
Bi‐Weekly $1,099 $1,362 $1,626 $1,649
Hourly $13.74 $17.03 $20.32 $20.61
Executive
Assistant to City
Manager
Non‐Exempt 8‐5 Annual $35,006 $40,747 $46,488 $47,091
Monthly $2,917 $3,396 $3,874 $50 $3,924
Bi‐Weekly $1,346 $1,567 $1,788 $1,811
Hourly $16.83 $19.59 $22.35 $22.64
Accountant Exempt Annual $38,501 $44,928 $51,334 $51,938
Monthly $3,208 $3,744 $4,278 $50 $4,328
Bi‐Weekly $1,481 $1,728 $1,974 $1,998
Hourly $18.51 $21.60 $24.68 $24.97
Purchasing
Manager
Exempt Annual $42,640 $48,506 $54,350 $54,954
Monthly $3,553 $4,042 $4,529 $50 $4,579
Bi‐Weekly $1,640 $1,866 $2,090 $2,114
Hourly $20.50 $23.32 $26.13 $26.42
Senior
Accountant
Exempt Annual $43,389 $50,523 $57,637 $58,240
Monthly $3,616 $4,210 $4,803 $50 $4,853
Bi‐Weekly $1,669 $1,943 $2,217 $2,240
Hourly $20.86 $24.29 $27.71 $28.00
Human
Resources
Manager
Exempt Annual $44,803 $51,688 $58,552 $59,155
Monthly $3,734 $4,307 $4,879 $50 $4,930
Bi‐Weekly $1,723 $1,988 $2,252 $2,275
Hourly $21.54 $24.85 $28.15 $28.44
IT Manager Exempt Annual $50,045 $57,699 $65,333 $65,936
Monthly $4,170 $4,808 $5,444 $50 $5,495
Bi‐Weekly $1,925 $2,219 $2,513 $2,536
Hourly $24.06 $27.74 $31.41 $31.70
2019‐2020 ADOPTED BUDGET 234 PERSONNEL GENERAL PAY PLAN
FINANCE AND ADMINISTRATION
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Certificates Maximum
Information Tech Non‐Exempt 8‐5 Annual $38,438 $45,115 $51,771 $52,374
Monthly $3,203 $3,760 $4,314 $50 $4,365
Bi‐Weekly $1,478 $1,735 $1,991 $2,014
Hourly $18.48 $21.69 $24.89 $25.18
Tourism & Visitor
Manager Exempt Annual $35,194 $48,755 $49,774
Monthly $2,933 $4,063 $4,148
Bi‐Weekly $1,354 $1,875 $1,914
Hourly $16.92 $23.44 $23.93
SEDA Assistant
Director/
Senior Project
Manager
Exempt Annual $38,230 $49,130 $60,008
Monthly $3,186 $4,094 $5,001
Bi‐Weekly $1,470 $1,890 $2,308
Hourly $18.38 $23.62 $28.85
SEDA Executive
Director Exempt Annual $83,283 $94,141 $104,998
Monthly $6,940 $7,845 $8,750
Bi‐Weekly $3,203 $3,621 $4,038
Hourly $40.04 $45.26 $50.48
2019‐2020 ADOPTED BUDGET
235 PERSONNEL GENERAL PAY PLAN
DEVELOPMENT SERVICES
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Certificates Maximum
Code
Enforcement &
Health Inspector
Non‐Exempt 8‐5 Annual $33,363 $40,310 $47,258 $48,942
Monthly $2,780 $3,359 $3,938 $50 $90 $4,079
Bi‐Weekly $1,283 $1,550 $1,818 $1,882
Hourly $16.04 $19.38 $22.72 $23.53
Building
Inspector
Non‐Exempt 8‐5 Annual $38,979 $45,926 $52,853 $53,456
Monthly $3,248 $3,827 $4,404 $50 $4,455
Bi‐Weekly $1,499 $1,766 $2,033 $2,056
Hourly $18.74 $22.08 $25.41 $25.70
Building Official Exempt Annual $52,707 $62,774 $72,842 $73,445
Monthly $4,392 $5,231 $6,070 $50 $6,120
Bi‐Weekly $2,027 $2,414 $2,802 $2,825
Hourly $25.34 $30.18 $35.02 $35.31
GIS/Analyst Non‐Exempt 8‐5 Annual $34,902 $40,290 $45,677 $46,280
Monthly $2,909 $3,357 $3,806 $50 $3,857
Bi‐Weekly $1,342 $1,550 $1,757 $1,780
Hourly $16.78 $19.37 $21.96 $22.25
Planner/GIS Non‐Exempt 8‐5 Annual $41,371 $45,261 $49,150 $49,754
Monthly $3,448 $3,772 $4,096 $50 $4,146
Bi‐Weekly $1,591 $1,741 $1,890 $1,914
Hourly $19.89 $21.76 $23.63 $23.92
Permit Clerk Non‐Exempt 8‐5 Annual $30,930 $36,920 $42,910 $43,514
Monthly $2,577 $3,077 $3,576 $50 $3,626
Bi‐Weekly $1,190 $1,420 $1,650 $1,674
Hourly $14.87 $17.75 $20.63 $20.92
2019‐2020 ADOPTED BUDGET
236 PERSONNEL GENERAL PAY PLAN
RECREATION
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Maximum
P/T Senior Citizen
Assistant
Non‐Exempt
<1,000 hrs no TMRS $25
Hourly $7.93 $8.92 $9.91 $10.05
Clerk Non‐Exempt 8‐5 Annual $20,072 $24,294 $28,496 $29,099
Aide Monthly $1,673 $2,025 $2,375 $50 $2,425
Athletic Field
Maintenance
Bi‐Weekly $772 $934 $1,096 $1,119
Hourly $9.65 $11.68 $13.70 $13.99
Aquatics
Manager
Non‐Exempt 8‐5 Annual $25,106 $31,595 $38,064 $38,667
Monthly $2,092 $2,633 $3,172 $50 $3,222
Bi‐Weekly $966 $1,215 $1,464 $1,487
Hourly $12.07 $15.19 $18.30 $18.59
Sr Citizens Center
Coordinator
Non‐Exempt 8‐5 Annual $30,451 $34,694 $38,917 $39,520
Monthly $2,538 $2,891 $3,243 $50 $3,293
Bi‐Weekly $1,171 $1,334 $1,497 $1,520
Hourly $14.64 $16.68 $18.71 $19.00
Athletic
Coordinator
Non‐Exempt 8‐5 Annual $28,933 $34,923 $40,893 $41,496
Monthly $2,411 $2,910 $3,408 $50 $3,458
Bi‐Weekly $1,113 $1,343 $1,573 $1,596
Hourly $13.91 $16.79 $19.66 $19.95
Recreation
Superintendent
Exempt Annual $42,765 $49,566 $56,368 $56,971
Monthly $3,564 $4,131 $4,697 $50 $4,748
Bi‐Weekly $1,645 $1,906 $2,168 $2,191
Hourly $20.56 $23.83 $27.10 $27.39
2019‐2020 ADOPTED BUDGET
237 PERSONNEL GENERAL PAY PLAN
LIBRARY
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Maximum
Clerk I Non‐Exempt 8‐5 Annual $17,500 $19,294 $20,258
Monthly $1,458 $1,608 $1,688
Hourly $8.41 $9.28 $9.74
Clerk II Non‐Exempt 8‐5 Annual $21,271 $23,297 $24,462
Monthly $1,773 $1,941 $2,039
Hourly $10.23 $11.20 $11.76
P/T Clerk <1,000 hrs no TMRS
<1,560 hrs TMRS but no ins. $25
Non‐Exempt Hourly $7.93 $8.92 $9.91 $10.05
Clerk Non‐Exempt 8‐5 Annual $23,982 $27,851 $31,720 $32,323
Monthly $1,999 $2,321 $2,643 $50 $2,694
Bi‐Weekly $922 $1,071 $1,220 $1,243
Hourly $11.53 $13.39 $15.25 $15.54
Children's
Program
Coordinator
Non‐Exempt Annual $30,701 $33,675 $36,650 $37,253
Monthly $2,558 $2,806 $3,054 $50 $3,104
Bi‐Weekly $1,181 $1,295 $1,410 $1,433
Hourly $14.76 $16.19 $17.62 $17.91
Librarian Exempt Annual $37,398 $42,494 $47,590 $48,194
Monthly $3,117 $3,541 $3,966 $50 $4,016
Bi‐Weekly $1,438 $1,634 $1,830 $1,854
Hourly $17.98 $20.43 $22.88 $23.17
2019‐2020 ADOPTED BUDGET
238 PERSONNEL GENERAL PAY PLAN
PARK MAINTENANCE
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Certificates Maximum
P/T Cemetery
Maintenance
<1,000 hrs no TMRS
<1,560 hrs TMRS but no Ins. $50
Seasonal
Maintenance
Non‐Exempt 8‐5 Hourly $8.00 $9.00 $10.00 $10.29
Laborer II Non‐Exempt 8‐5 Annual $24,502 $28,683 $32,843 $33,446
Monthly $2,042 $2,390 $2,737 $50 $2,787
Bi‐Weekly $942 $1,103 $1,263 $1,286
Hourly $11.78 $13.79 $15.79 $16.08
Light Equipment
Operator
Non‐Exempt 8‐5 Annual $27,310 $34,237 $41,142 $42,099
Monthly $2,276 $2,853 $3,429 $50 $30 $3,508
Bi‐Weekly $1,050 $1,317 $1,582 $1,619
Hourly $13.13 $16.46 $19.78 $20.24
Park Supervisor Non‐Exempt 8‐5 Annual $33,176 $38,792 $44,387 $45,344
Cemetery
Supervisor
Monthly $2,765 $3,233 $3,699 $50 $30 $3,779
Bi‐Weekly $1,276 $1,492 $1,707 $1,744
Hourly $15.95 $18.65 $21.34 $21.80
Supervisor Non‐Exempt 8‐5 Annual $41,163 $44,200 $47,216 $47,819
Monthly $3,430 $3,683 $3,935 $50 $3,985
Bi‐Weekly $1,583 $1,700 $1,816 $1,839
Hourly $19.79 $21.25 $22.70 $22.99
Parks
Superintendent
Exempt Annual $48,485 $56,722 $64,958 $65,562
Monthly $4,040 $4,727 $5,413 $50 $5,463
Bi‐Weekly $1,865 $2,182 $2,498 $2,522
Hourly $23.31 $27.27 $31.23 $31.52
2019‐2020 ADOPTED BUDGET
239 PERSONNEL GENERAL PAY PLAN
STREET MAINTENANCE
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Certificates Maximum
Laborer II Non‐Exempt 8‐5 Annual $24,502 $28,683 $32,843 $33,446
Monthly $2,042 $2,390 $2,737 $50 $2,787
Bi‐Weekly $942 $1,103 $1,263 $1,286
Hourly $11.78 $13.79 $15.79 $16.08
Light Equipment
Operator
Non‐Exempt 8‐5 Annual $27,310 $34,237 $41,142 $41,746
Monthly $2,276 $2,853 $3,429 $50 $3,479
Bi‐Weekly $1,050 $1,317 $1,582 $1,606
Hourly $13.13 $16.46 $19.78 $20.07
Heavy Equipment
Operator
Non‐Exempt 8‐5 Annual $30,576 $37,981 $45,365 $45,968
Monthly $2,548 $3,165 $3,780 $50 $3,831
Bi‐Weekly $1,176 $1,461 $1,745 $1,768
Hourly $14.70 $18.26 $21.81 $22.10
Crew Leader Non‐Exempt 8‐5 Annual $34,362 $40,622 $46,862 $47,466
Monthly $2,863 $3,385 $3,905 $50 $3,955
Bi‐Weekly $1,322 $1,562 $1,802 $1,826
Hourly $16.52 $19.53 $22.53 $22.82
Street
Superintendent
Exempt Annual $49,442 $59,259 $69,077 $69,680
Monthly $4,120 $4,938 $5,756 $50 $5,807
Bi‐Weekly $1,902 $2,279 $2,657 $2,680
Hourly $23.77 $28.49 $33.21 $33.50
2019‐2020 ADOPTED BUDGET
240 PERSONNEL GENERAL PAY PLAN
PUBLIC WORKS
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Certificates Maximum
Laborer I Non‐Exempt 8‐5 Annual $24,128 $28,454 $32,760 $34,445
Monthly $2,011 $2,371 $2,730 $50 $90 $2,870
Bi‐Weekly $928 $1,094 $1,260 $1,325
Hourly $11.60 $13.68 $15.75 $16.56
Light Equipment
Operator
Construction
Technician
Non‐Exempt 8‐5 Annual $27,310 $34,237 $41,142 $42,827
Monthly $2,276 $2,853 $3,429 $50 $90 $3,569
Bi‐Weekly $1,050 $1,317 $1,582 $1,647
Hourly $13.13 $16.46 $19.78 $20.59
Heavy Equipment
Operator
Non‐Exempt 8‐5 Annual $30,576 $37,981 $45,365 $47,050
Monthly $2,548 $3,165 $3,780 $50 $90 $3,921
Bi‐Weekly $1,176 $1,461 $1,745 $1,810
Hourly $14.70 $18.26 $21.81 $22.62
Crew Leader Non‐Exempt 8‐5 Annual $35,610 $40,955 $46,301 $47,986
Construction
Supervisor
Monthly $2,967 $3,413 $3,858 $50 $90 $3,999
Bi‐Weekly $1,370 $1,575 $1,781 $1,846
Hourly $17.12 $19.69 $22.26 $23.07
Customer Service
Supervisor
Non‐Exempt 8‐5 Annual $37,565 $45,490 $53,394 $55,078
Monthly $3,130 $3,791 $4,449 $50 $90 $4,590
Bi‐Weekly $1,445 $1,750 $2,054 $2,118
Hourly $18.06 $21.87 $25.67 $26.48
2019‐2020 ADOPTED BUDGET
241 PERSONNEL GENERAL PAY PLAN
WATER SYSTEM
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Certificates Maximum
Water Plant
Operator I
Non‐Exempt 8‐5 Annual $30,077 $35,194 $40,290 $41,974
Monthly $2,506 $2,933 $3,357 $50 $90 $3,498
Bi‐Weekly $1,157 $1,354 $1,550 $1,614
Hourly $14.46 $16.92 $19.37 $20.18
Water Plant
Operator II
Non‐Exempt 8‐5 Annual $32,136 $38,834 $45,510 $47,195
Monthly $2,678 $3,236 $3,793 $50 $90 $3,933
Bi‐Weekly $1,236 $1,494 $1,750 $1,815
Hourly $15.45 $18.67 $21.88 $22.69
Water Plant
Supervisor
Non‐Exempt 8‐5 Annual $38,626 $46,134 $53,622 $55,307
Monthly $3,219 $3,845 $4,469 $50 $90 $4,609
Bi‐Weekly $1,486 $1,774 $2,062 $2,127
Hourly $18.57 $22.18 $25.78 $26.59
Water/WWtr
Superintendent
Exempt Annual $45,614 $53,664 $61,693 $63,378
Monthly $3,801 $4,472 $5,141 $50 $90 $5,281
Bi‐Weekly $1,754 $2,064 $2,373 $2,438
Hourly $21.93 $25.80 $29.66 $30.47
Administrative
Assistant
Non‐Exempt 8‐5 Annual $28,579 $35,422 $42,266 $42,869
Monthly $2,382 $2,952 $3,522 $50 $3,572
Bi‐Weekly $1,099 $1,362 $1,626 $1,649
Hourly $13.74 $17.03 $20.32 $20.61
City Engineer Exempt Annual $67,413 $77,251 $87,069 $87,672
Monthly $5,618 $6,438 $7,256 $50 $7,306
Bi‐Weekly $2,593 $2,971 $3,349 $3,372
Hourly $32.41 $37.14 $41.86 $42.15
2019‐2020 ADOPTED BUDGET
242 PERSONNEL GENERAL PAY PLAN
LANDFILL
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual Certificates Maximum
Gate Attendant Non‐Exempt 8‐5 Annual $22,298 $26,749 $31,200 $32,885
Monthly $1,858 $2,229 $2,600 $50 $90 $2,740
Bi‐Weekly $858 $1,029 $1,200 $1,265
Hourly $10.72 $12.86 $15.00 $15.81
Heavy Equipment
Operator
Non‐Exempt 8‐5 Annual $30,576 $37,981 $45,365 $47,050
Monthly $2,548 $3,165 $3,780 $50 $90 $3,921
Bi‐Weekly $1,176 $1,461 $1,745 $1,810
Hourly $14.70 $18.26 $21.81 $22.62
Landfill
Superintendent
Exempt Annual $48,048 $54,059 $60,050 $61,734
Monthly $4,004 $4,505 $5,004 $50 $90 $5,145
Bi‐Weekly $1,848 $2,079 $2,310 $2,374
Hourly $23.10 $25.99 $28.87 $29.68
PUBLIC SAFETY PAY PLAN
FIRE STEPS
2019‐2020
With Certification Pay
POSITION Starting 1 yr 3 yr 5 yr 7 yr
10 yr
Max Bilingual Paramedic
3
Certificates Maximum
Firefighter/
EMT
Non‐Exempt Annual $43,462 $44,537 $45,639 $47,899 $50,655 $56,167 $60,852
Shift 24/48 Monthly $3,622 $3,711 $3,803 $3,992 $4,221 $4,681 $50 $250 $90 $5,071
27 day w/OT Bi‐Weekly $1,672 $1,713 $1,755 $1,842 $1,948 $2,160 $2,340
Hourly $15.77 $16.16 $16.56 $17.38 $18.38 $20.38 $22.08
2019‐2020 ADOPTED BUDGET
243 PERSONNEL PUBLIC SAFETY PAY PLAN
FIRE RANKS
2019‐2020
With Certification Pay
POSITION Min 1 yr 2 yr Max Bilingual Paramedic 3 Certificates Maximum
Fire
Lieutenant
Non‐Exempt Annual $56,718 $58,234 $59,723 $64,408
Shift 24/48 Monthly $4,727 $4,853 $4,977 $50 $250 $90 $5,367
27 day w/OT Bi‐Weekly $2,181 $2,240 $2,297 $2,477
Hourly $20.58 $21.13 $21.67 $23.37
Training
Captain
Non‐Exempt 8‐5 Annual $60,320 $65,021 $69,722 $73,258
Monthly $5,027 $5,418 $5,810 $50 $250 $90 $6,105
Bi‐Weekly $2,320 $2,501 $2,682 $2,818
Hourly $29.00 $31.26 $33.52 $35.22
Fire
Inspector
Non‐Exempt 8‐5 Annual $56,722 $58,219 $59,717 $64,397
Monthly $4,727 $4,852 $4,976 $50 $250 $90 $5,366
Bi‐Weekly $2,182 $2,239 $2,297 $2,477
Hourly $27.27 $27.99 $28.71 $30.96
Fire
Captain
Non‐Exempt Annual $60,329 $65,042 $69,727 $74,412
Shift 24/48 Monthly $5,027 $5,420 $5,811 $50 $250 $90 $6,201
27 day w/OT Bi‐Weekly $2,320 $2,502 $2,682 $2,862
Hourly $21.89 $23.60 $25.30 $27.00
Fire
Marshal
Non‐Exempt 8‐5 Annual $60,320 $66,602 $72,862 $77,542
Monthly $5,027 $5,550 $6,072 $50 $250 $90 $6,462
Bi‐Weekly $2,320 $2,562 $2,802 $2,982
Hourly $29.00 $32.02 $35.03 $37.28
POSITION Min Mid Max Bilingual Paramedic 3 Certificates Maximum
Fire
Battalion
Chief
Non‐Exempt Annual $64,876 $67,798 $70,691 $75,377
Shift 24/48 Monthly $5,406 $5,650 $5,891 $50 $250 $90 $6,281
27 day w/OT Bi‐Weekly $2,495 $2,608 $2,719 $2,899
not step pay Hourly $23.54 $24.60 $25.65 $27.35
Assistant
Fire Chief
Non‐Exempt Annual $68,680 $79,511 $90,314 $94,999
Shift 24/48 Monthly $5,723 $6,626 $7,526 $50 $250 $90 $7,917
27 day w/OT Bi‐Weekly $2,642 $3,058 $3,474 $3,654
not step pay Hourly $24.92 $28.85 $32.77 $34.47
2019‐2020 ADOPTED BUDGET
244 PERSONNEL PUBLIC SAFETY PAY PLAN
POLICE CIVILIANS
2019‐2020
With Certification Pay
POSITION Min Mid Max Bilingual
Investigator
Pay 3 Certificates Maximum
P/T
Records
Clerk
<1,000 hrs no TMRS
<1,560 hrs TMRS but no Ins. $50
Non‐Exempt Hourly $7.93 $8.92 $9.91 $10.20
Records
Clerk
Non‐Exempt 8‐5 Annual $29,120 $33,883 $38,626 $39,229
Monthly $2,427 $2,824 $3,219 $50 $3,269
Bi‐Weekly $1,120 $1,303 $1,486 $1,509
Hourly $14.00 $16.29 $18.57 $18.86
Property/
Crime
Scene Tech
Non‐Exempt 8‐5 Annual $30,576 $37,253 $43,930 $44,533
Monthly $2,548 $3,104 $3,661 $50 $3,711
Bi‐Weekly $1,176 $1,433 $1,690 $1,713
Hourly $14.70 $17.91 $21.12 $21.41
Animal
Control
Officer
Non‐Exempt Annual $29,474 $34,029 $38,584 $40,269
12/10 Shift Monthly $2,456 $2,836 $3,215 $50 $90 $3,356
Bi‐Weekly $1,134 $1,309 $1,484 $1,549
Hourly $14.17 $16.36 $18.55 $19.36
POLICE STEPS
2019‐2020
With Certification Pay
POSITION Starting 1 yr 3 yr 5 yr 7 yr 10 yr Max Bilingual
Investigator
Pay 3 Certificates Maximum
Dispatcher Non‐Exempt Annual $33,280 $35,734 $37,523 $38,834 $40,685 $42,557 $42,370
12 Hour Shift Monthly $2,773 $2,978 $3,127 $3,236 $3,390 $3,546 $50 $90 $3,531
Bi‐Weekly $1,280 $1,374 $1,443 $1,494 $1,565 $1,637 $1,630
Hourly $16.00 $17.18 $18.04 $18.67 $19.56 $20.46 $20.37
Police
Cadet
Non‐Exempt Annual $40,477 $41,080
80/14 Day
Cycle
Monthly $3,373 $50 $3,423
Bi‐Weekly $1,557 $1,580
12 Hour Shift Hourly $19.46 $19.75
Police
Officer
Investigator
Non‐Exempt Annual $44,720 $46,946 $50,066 $53,186 $56,306 $59,446 $63,523
80/14 Day
Cycle
Monthly $3,727 $3,912 $4,172 $4,432 $4,692 $4,954 $50 $200 $90 $5,294
Bi‐Weekly $1,720 $1,806 $1,926 $2,046 $2,166 $2,286 $2,443
12 Hour Shift Hourly $21.50 $22.57 $24.07 $25.57 $27.07 $28.58 $30.54
2019‐2020 ADOPTED BUDGET
245 PERSONNEL
PUBLIC SAFETY PAY PLAN
POLICE RANKS
With Certification Pay
POSITION Min Mid Max Bilingual
Investigator
Pay 3 Certificates Maximum
Dispatcher
Supervisor
Non‐Exempt Annual $41,226 $45,677 $50,128 $51,813
12 Hour Shift Monthly $3,435 $3,806 $4,177 $50 $90 $4,318
Bi‐Weekly $1,586 $1,757 $1,928 $1,993
Hourly $19.82 $21.96 $24.10 $24.91
POSITION Min 1 yr 2 yr Max Bilingual
Investigator
Pay 3 Certificates Maximum
Sergeant Non‐Exempt 8‐5 Annual $60,050 $61,818 $63,586 $67,662
80/14 Day Cycle Monthly $5,004 $5,151 $5,299 $50 $200 $90 $5,639
12 Hour Shift Bi‐Weekly $2,310 $2,378 $2,446 $2,602
Hourly $28.87 $29.72 $30.57 $32.53
Police
Lieutenant
Non‐Exempt Annual $65,042 $69,056 $73,070 $74,755
80/14 Day Cycle Monthly $5,420 $5,755 $6,089 $50 $90 $6,230
12 Hour Shift Bi‐Weekly $2,502 $2,656 $2,810 $2,875
Hourly $31.27 $33.20 $35.13 $35.94
POSITION Min Mid Max Bilingual
Investigator
Pay 3 Certificates Maximum
Police
Assistant
Chief
Exempt Annual $72,925 $81,619 $90,314 $91,998
Monthly $6,077 $6,802 $7,526 $50 $90 $7,667
Bi‐Weekly $2,805 $3,139 $3,474 $3,538
Hourly $35.06 $39.24 $43.42 $44.23
2019‐2020 ADOPTED BUDGET
246 PERSONNEL
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2019‐2020 ADOPTED BUDGET
247 PERSONNEL DISCLOSURE OF EMPLOYEE BENEFITS
PAID VACATION: 80 hours (shift firefighters 120 hours) per fiscal year ; 96 hours (shift firefighters
144 hours) per year after 5 years of service , 120 hours (shift firefighters 180 hours) per year after
10 years of service, 160 hours (shift firefighters 240 hours) per year after 15 years of service.
SICK LEAVE: 80 hours per fiscal year accumulative to 960 hours, shift fire fighters accrue 120
hours per year accumulative to 1,440 hours.
PAID HOLIDAYS: 13 Holidays per year.
WORKER'S COMPENSATION INSURANCE: All employees are covered as of employment date.
FICA CONTRIBUTIONS: Social Security and Medicare tax contributions are maintained on all
employees.
GROUP HOSPITALIZATION: Coverage available as of the first day of the month following hire
date with the City. City currently pays for employee coverage; dependent coverage available
through payroll deductions by means of straight purchase or through the Section 125 Plan.
CAREFLITE/AIRVAC: Coverage available as of the first day of the month following hire date with
the City. City currently pays for employee coverage and their households including college
students. Individuals with Medicaid are not eligible for a Care Flite membership by state law.
TELEHEALTH: Provides 24/7/365 access to board‐certified doctors via telephone consultations
that can diagnose, recommend treatment and prescribe medication.
DENTAL INSURANCE: Coverage available as of the first day of the month following hire date with
the City. City currently pays for employee coverage; dependent coverage available through
payroll deductions by means of straight purchase or through the Section 125 Plan.
VOLUNTARY INSURANCE: There are several voluntary insurance plans to choose from such as
additional life, Long‐Term Disability, Short‐Term Disability, AD&D, Cancer, Heart/Stroke, and
plans for your spouse and children.
T.M.R.S. RETIREMENT: 6 % payroll deduction with two times matching amount made by City.
20‐year retirement with completion of 20 years of creditable service with the Texas Municipal
Retirement System.
2019‐2020 ADOPTED BUDGET
248 PERSONNEL DISCLOSURE OF EMPLOYEE BENEFITS CONTINUED
DEATH BENEFIT: The City provides a death benefit through TMRS in the amount of one times
the annual salary.
LONGEVITY PAY: $4.00 per month for each year of service years 1 through 10. $6.00 per month
for each year after 10 years of service.
TUITION REIMBURSEMENT: $1,200.00 per year for accredited courses, up to 6 credit hours per
semester, completed with a "C" or better. Employees are eligible after completion of one year
of service and courses must apply to position.
DEFERRED COMPENSATION/CAFETERIA PLAN: Employees are eligible to participate in a Section
457 Deferred Compensation plan and a Section 125 Cafeteria Plan.
CREDIT UNION: Employees are eligible to enroll with the Members Trust Credit Union.
PAY PLAN: Administered by City Council.
SERVICE AWARDS: Given annually for 5, 10, 15, 20, 25 ... years of service with the City.
UNIFORMS: Furnished to Fire, Ambulance, Cemetery, Parks & Recreation, Police, Street, Landfill,
Water, and Wastewater Departments (See Department Director).
BONDS: Professional and general liability is maintained on all employees.
CERTIFICATION PAY: The City pays $30.00 for each certification over the minimum required for
a position. A maximum of three certifications will be paid.
BI‐LINGUAL PAY: Employees who pass an exam, and whose position qualifies, may receive
$50.00 per month ($25 per month for part‐time) in bi‐lingual pay.
2019‐2020 ADOPTED BUDGET
249 PERSONNEL HOLIDAY SCHEDULE
Holiday 2019 2020
1. Veterans Day November 11th (Monday)
2. Thanksgiving November 28th (Thursday)
3. Day after Thanksgiving November 29th (Friday)
4. Christmas Holiday December 24th (Tuesday)
5. Christmas Holiday December 25th (Wednesday)
6. New Year’s Day January 1st (Wednesday)
7. Martin Luther King Day January 20th (Monday)
8. President’s Day February 17th (Monday)
9. Good Friday April 10th (Friday)
10. Memorial Day May 25th (Monday)
11. Independence Day July 3rd (Friday)
12. Labor Day September 7th (Monday)
13. Floating Holiday*
*Taken at employee’s discretion, with approval of his/her supervisor.
2019‐2020 ADOPTED BUDGET
250 PERSONNEL SUPPLEMENTAL PAY
For Fiscal Year 2019‐2020
Certificate Pay # of Employees Monthly Pay Annual Cost
City Manager
Municipal Clerk 1 $30.00 $30.00
Municipal Court
Court Clerk I 1 $30.00 $30.00
Court Clerk II 1 $30.00 $30.00
Parks & Leisure
Pesticide Applicator 0 $30.00 $0.00
Aquatics Facilities 2 $30.00 $60.00
Public Works
Groundwater C 9 $30.00 $270.00
Groundwater B 4 $30.00 $120.00
Groundwater A 0 $30.00 $0.00
Wastewater Collection II 5 $30.00 $150.00
Wastewater Collection III 3 $30.00 $90.00
Class B MSW Operator 0 $30.00 $0.00
MSW Waste Screening 0 $30.00 $0.00
Prevention of Unauthorized Waste 2 $30.00 $60.00
Bi‐lingual 2 $50.00 $100.00
2019‐2020 ADOPTED BUDGET
251 PERSONNEL SUPPLEMENTAL PAY
For Fiscal Year 2019‐2020
Certificate Pay # of Employees Monthly Pay Annual Cost
Fire
Paramedic 23 $250.00 $5,750.00
Firefighter Master 3 $30.00 $90.00
Firefighter Advanced 15 $30.00 $450.00
Firefighter Intermediate 15 $30.00 $450.00
EMS Instructor 9 $30.00 $270.00
Fire Investigator 2 $30.00 $60.00
Fire Inspector 0 $30.00 $0.00
Police
Dispatch Intermediate 5 $30.00 $150.00
Dispatch Advanced 8 $30.00 $240.00
Dispatch Master 8 $30.00 $240.00
Peace Officer Intermediate 25 $30.00 $750.00
Peace Officer Advanced 23 $30.00 $690.00
Peace Officer Master 19 $30.00 $570.00
Forensic Investigator II 1 $30.00 $30.00
Investigator Stipend 7 $200.00 $1,400.00
Animal Control Basic 1 $30.00 $30.00
Animal Control Intermediate 1 $30.00 $30.00
Bi‐lingual 2 $50.00 $100.00
TOTAL $12,000.00
2019‐2020 ADOPTED BUDGET
252 PERSONNEL SUPPLEMENTAL PAY
For Fiscal Year 2019‐2020
Longevity Pay* # of Employees Monthly Pay*
Year 0‐1 33 $0.00
Year 1 5 $4.00
Year 2 to 5 50 $4.00
Year 6 to 10 20 $4.00
Year 11 to 15 22 $6.00
Year 16 to 25 26 $6.00
Year 26 to Retirement 8 $6.00
* Per month for each year of service. State law required $4.00 per month for each year of service for
public safety.
HEALTH INSURANCE FOR PLAN YEAR 2019‐2020
Coverage Current Monthly Cost
Standard Plan
Employee $580.96
Spouse $849.02
Children $443.55
Family $1,292.23
DENTAL INSURANCE FOR PLAN YEAR 2019‐2020
Coverage Current Monthly Cost
Standard Plan
Employee $25.30
Spouse $30.60
Children $39.52
Family $72.92
2019‐2020 ADOPTED BUDGET
253 PERSONNEL TAKE HOME VEHICLE SCHEDULE
POLICE DEPARTMENT:
1. C.I.D. Investigator on call, who resides within city limits.
2. K‐9 Officer
3. School Resource Officer/K‐9 Officer (2)
PARKS & RECREATION DEPARTMENT:
1. Park Superintendent
STREET DEPARTMENT:
1. Street Superintendent
2. On call employee, who resides within city limits.
UTILITIES DEPARTMENT:
1. Utilities Superintendent
2. On call employees (2), who reside within city limits.
2019‐2020 ADOPTED BUDGET
254 PERSONNEL Pay Dates
October 2019 – September 2020
October April
4 3
18 17
November May
1 1
15 15
29* 29
December June
13 12
27** 26
January July
10 10
24 24
February August
7 7
21 21
March September
6 4
20 18
Sick Leave Buy Back checks will be issued November 15, 2019.
Longevity Pay checks will be issued November 15, 2019.
One‐time Pay Adjustment checks will be issued December 6, 2019.
*Direct Deposit will post on Friday, November 29, 2019.
**Direct Deposit will post on Friday, December 27, 2019.
2019‐2020 ADOPTED BUDGET
255 SUPPLEMENTAL INFORMATION Supplemental Information
Property Tax Rates in Stephenville
2019‐2020 ADOPTED BUDGET
256 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
257 SUPPLEMENTAL INFORMATION TAXABLE PROPERTY VALUES, TAX RATE, LEVY, AND COLLECTIONS
CERTIFIED M & O I & S TOTAL
ASSESSED FISCAL TAXABLE TAX TAX TAX
YEAR YEAR VALUE RATE RATE RATE
2010 10‐11
882,532,413 0.4015 0.0585 0.4600
2011 11‐12
895,586,826 0.4194 0.0656 0.4850
2012 12‐13
946,820,238 0.4235 0.0615 0.4850
2013 13‐14
983,590,328 0.4357 0.0593 0.4950
2014 14‐15
1,005,609,123 0.4330 0.0570 0.4900
2015 15‐16
1,060,320,946 0.4450 0.0450 0.4900
2016 16‐17
1,071,400,197
* 0.4446 0.0454 0.4900
2017 17‐18
1,202,917,268 0.4391 0.0409 0.4800
2018 18‐19
1,271,372,189 0.4384 0.0366 0.4750
2019 19‐20
1,380,828,355 0.4512 0.0188 0.4700
* Amount adjusted for FMC amendment
‐
0.1000
0.2000
0.3000
0.4000
0.5000
0.6000
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
10‐1111‐1212‐1313‐1414‐1515‐1616‐1717‐1818‐1919‐20Tax Levy and Rates
M & O TAX LEVY I & S TAX LEVY M & O TAX RATE I & S TAX RATE TOTAL TAX RATE
2019‐2020 ADOPTED BUDGET
258 SUPPLEMENTAL INFORMATION TAXABLE PROPERTY VALUES, TAX RATE, LEVY, AND COLLECTIONS
M & O I & S TOTAL TAX PERCENTAGE
ASSESSED FISCAL TAX TAX TAX COLLECTIONS TAX
YEAR YEAR LEVY LEVY LEVY THRU 9/30/18 COLLECTIONS
2010 10‐11 3,543,368 516,281
4,059,649
4,056,677 99.93%
2011 11‐12 3,756,091 587,505
4,343,596
4,340,730 99.93%
2012 12‐13 4,009,784 582,294
4,592,078
4,591,107 99.98%
2013 13‐14 4,285,503 583,269
4,868,772
4,863,264 99.89%
2014 14‐15 4,354,288 573,197
4,927,485
4,906,208 99.57%
2015 15‐16 4,718,428 477,144
5,195,573
5,155,685 99.23%
2016 16‐17 4,763,445 486,416
5,249,861
5,232,543 99.67%
2017 17‐18 5,282,010 491,993
5,774,003
5,718,051 99.03%
2018 18‐19 5,573,696 465,322
6,039,018 N/A N/A
2019 19‐20 6,230,298 259,596
6,489,893 N/A N/A
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
‐
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
1,600,000,000
10‐1111‐1212‐1313‐1414‐1515‐1616‐1717‐1818‐1919‐20Tax Levy Versus Tax Collections
CERTIFIED TAXABLE VALUE M & O TAX LEVY I & S TAX LEVY TAX COLLECTIONS THRU 9/30/18
2019‐2020 ADOPTED BUDGET
259 SUPPLEMENTAL INFORMATION CITY OF STEPHENVILLE
CERTIFIED TAX ROLL COMPARISON
FY15‐16 FY16‐17 FY17‐18 FY18‐19 FY19‐20 Difference
2015 2016 2017 2018 2019 2018‐2019
LAND ‐ HOMESITE 117,259,960 117,957,730 136,374,690 139,392,420 148,028,080 8,635,660
LAND ‐ NON
HOMESITE 265,431,380 267,967,710 302,799,132 306,504,050 299,423,240 (7,080,810)
LAND ‐ AG MARKET 0
LAND ‐ TIMBER
MARKET 0
LAND MARKET VALUE 382,691,340 385,925,440 439,173,822 445,896,470 447,451,320 1,554,850
IMPROVEMENTS ‐
HOMESITE 453,396,110 474,458,530 495,122,698 513,677,310 549,945,820 36,268,510
IMPROVEMENTS ‐
NON HOMESITE 455,236,710 466,719,650 515,533,360 539,455,020 574,522,770 35,067,750
IMPROVEMENTS 908,632,820 941,178,180 1,010,656,058 1,053,132,330 1,124,468,590 71,336,260
PERSONAL PROPERTY 368,015,800 382,496,970 357,795,120 407,209,350 466,372,300 59,162,950
AGRICULTURAL
PRODUCTIVITY 13,763,550 13,582,660 16,048,850 16,845,890 17,882,630 1,036,740
PERSONAL PROPERTY 381,779,350 396,079,630 373,843,970 424,055,240 484,254,930 60,199,690
TOTAL MARKET
VALUE 1,673,103,510 1,723,183,250 1,823,673,850 1,923,084,040 2,056,174,840 133,090,800
EXEMPT PROPERTY 447,561,330 460,143,387 466,135,750 471,431,480 478,689,082 7,257,602
PRODUCTIVITY LOSS 13,468,630 13,295,950 15,650,580 16,441,530 17,582,520 1,140,990
AG USE 0
HOMESTEAD CAP
LOSS 270,620 69,120 372,660 582,450 963,010 380,560
TOTAL EXEMPT
PROPERTY 461,300,580 473,508,457 482,158,990 488,455,460 497,234,612 8,779,152
TOTAL ASSESSED
PROPERTY 1,211,802,930 1,249,674,793 1,341,514,860 1,434,628,580 1,558,940,228 124,311,648
0
EXEMPTIONS: 0
HOMESTEAD 0
OLD AGE($15,000) 14,611,480 14,760,580 15,374,860 15,242,924 15,544,666 301,742
DISABLED
PERSONS($10,000) 481,050 411,090 331,130 348,790 319,670 (29,120)
DISABLED
VET($3,000) 3,640,350 4,092,020 4,408,590 4,816,990 5,832,820 1,015,830
POLLUTION
CONTROL 568,154 568,154 415,009 415,009 390,088 (24,921)
OTHER 0
MINIMUM VALUE 12,900 11,130 8,930 7,080 4,430 (2,650)
FREEPORT 113,918,050 119,339,715 102,809,073 127,175,598 145,020,199 17,844,601
ABATEMENT 18,250,000 18,250,000 15,250,000 15,250,000 11,000,000 (4,250,000)
TOTAL EXEMPTIONS 151,481,984 157,432,689 138,597,592 163,256,391 178,111,873 14,855,482
NET TAXABLE 1,060,320,946 1,092,242,104 1,202,917,268 1,271,372,189 1,380,828,355 109,456,166
TAX RATE PER $100
VALUATION 0.4900 0.4900 0.4800 0.4750 0.4700 (0.005)
TAX LEVY $5,195,573 $5,351,986 $5,774,003 $6,039,018 $6,489,893 450,875
2019‐2020 ADOPTED BUDGET
260 SUPPLEMENTAL INFORMATION Cost of General Fund Services Per Parcel
Stephenville has 6,704 platted parcels in our community. Without regard to the nature of the ownership, each parcel
has the same availability to receive city services. The anticipated total property tax collected by the City of Stephenville
for fiscal year 2019 is $6,167,994. The tax cost per parcel for city services are as follows:
Percent
of
Budget
Total Dept.
Annual
Budget
Total Dept.
Budget from
Property
Taxes
Annual
Cost per
parcel
Monthly
Cost per
parcel
Daily
Cost per
parcel
Department
Council 1% $124,619 $49,668 $7.41 $0.62 $0.02
City Manager 3% $417,865 $166,544 $24.84 $2.07 $0.07
City Secretary 1% $134,350 $53,547 $7.99 $0.67 $0.02
Human Resources 2% $236,557 $94,282 $14.06 $1.17 $0.04
General Government 6% $913,391 $364,041 $54.30 $4.53 $0.15
Emergency Management 0% $24,122 $9,614 $1.43 $0.12 $0.00
Municipal Building 1% $113,140 $45,093 $6.73 $0.56 $0.02
Municipal Service Center 1% $97,970 $39,047 $5.82 $0.49 $0.02
Finance & Administration 3% $494,132 $196,941 $29.38 $2.45 $0.08
Information Technology 2% $311,719 $124,239 $18.53 $1.54 $0.05
Tax 1% $168,026 $66,969 $9.99 $0.83 $0.03
Legal 1% $126,630 $50,470 $7.53 $0.63 $0.02
Municipal Court 1% $179,791 $71,658 $10.69 $0.89 $0.03
Finance & Administration 10% $1,515,530 $604,031 $90.10 $7.51 $0.25
Parks & Leisure Admin 3% $426,190 $169,862 $25.34 $2.11 $0.07
Recreation 5% $741,957 $295,715 $44.11 $3.68 $0.12
Park Maintenance 5% $839,602 $334,632 $49.92 $4.16 $0.14
Library 2% $254,639 $101,489 $15.14 $1.26 $0.04
Senior Citizens 1% $149,157 $59,448 $8.87 $0.74 $0.02
Aquatic Center 2% $290,182 $115,655 $17.25 $1.44 $0.05
Parks & Leisure Services 17% $2,701,727 $1,076,801 $160.63 $13.39 $0.44
Public Works
Street Maintenance 6% $955,361 $380,769 $56.80 $4.73 $0.16
Fire 22% $3,389,744 $1,351,018 $201.52 $16.79 $0.55
Police 35% $5,488,633 $2,187,552 $326.31 $27.19 $0.89
Development Services 3% $511,296 $203,782 $30.40 $2.53 $0.08
TOTAL 100% $15,475,682 $6,167,994 $920.06 $76.67 $2.52
2019‐2020 ADOPTED BUDGET
261 SUPPLEMENTAL INFORMATION
Cost of General Fund Services Per Capita
Stephenville's estimated population is 22,660
Annual Monthly Daily
Department Annual Budget Cost per capita Cost per capita Cost per capita
Council $124,619.00 $5.50 $0.46 $0.02
City Manager $417,865.00 $18.44 $1.54 $0.05
City Secretary $134,350.00 $5.93 $0.49 $0.02
Human Resources $236,557.00 $10.44 $0.87 $0.03
General Government $913,391.00 $40.31 $3.36 $0.11
Emergency Management $24,122.00 $1.06 $0.09 $0.00
Municipal Building $113,140.00 $4.99 $0.42 $0.01
Municipal Service Center $97,970.00 $4.32 $0.36 $0.01
Finance & Administration $494,132.00 $21.81 $1.82 $0.06
Information Technology $311,719.00 $13.76 $1.15 $0.04
Tax $168,026.00 $7.42 $0.62 $0.02
Legal $126,630.00 $5.59 $0.47 $0.02
Municipal Court $179,791.00 $7.93 $0.66 $0.02
Finance & Administration $1,515,530.00 $66.88 $5.57 $0.18
Parks & Leisure Admin $426,190.00 $18.81 $1.57 $0.05
Recreation $741,957.00 $32.74 $2.73 $0.09
Park Maintenance $839,602.00 $37.05 $3.09 $0.10
Library $254,639.00 $11.24 $0.94 $0.03
Senior Citizens $149,157.00 $6.58 $0.55 $0.02
Aquatic Center $290,182.00 $12.81 $1.07 $0.04
Parks & Leisure Services $2,701,727.00 $119.23 $9.94 $0.33
Public Works
Street Maintenance $955,361.00 $42.16 $3.51 $0.12
Fire $3,389,744.00 $149.59 $12.47 $0.41
Police $5,488,633.00 $242.22 $20.18 $0.66
Development Services $511,296.00 $22.56 $1.88 $0.06
TOTAL $15,475,682.00 $682.95 $56.91 $1.87
2019‐2020 ADOPTED BUDGET
262 SUPPLEMENTAL INFORMATION
General Government,
$0.11
Finance &
Administration,
$0.18
Parks & Leisure
Services, $0.33
Street
Maintenance,
$0.12
Fire, $0.41
Police, $0.66
Development
Services, $0.06
General Fund Expenditures ‐Daily cost per capita
2019‐2020 ADOPTED BUDGET
263 SUPPLEMENTAL INFORMATION Fee Schedule
2019‐2020 ADOPTED BUDGET
264 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
265 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
266 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
267 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
268 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
269 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
270 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
271 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
272 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
273 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
274 SUPPLEMENTAL INFORMATION
2019‐2020 ADOPTED BUDGET
275 POLICIES Budget Ordinance
ORDINANCE NO. 2019‐O‐
AN ORDINANCE MAKING APPROPRIATIONS FOR THE SUPPORT OF THE CITY OF
STEPHENVILLE, TEXAS, FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2019, AND
ENDING SEPTEMBER 30, 2020, AND ADOPTING THE ANNUAL BUDGET OF THE CITY OF
STEPHENVILLE FOR THE 2019‐2020 FISCAL YEAR.
WHEREAS, the budget for the fiscal year beginning October 1, 2019 and ending
September 30, 2020, was duly presented to the City Council by the City Administrator and
a public notice was posted in the Stephenville City Hall.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF STEPHENVILLE,
TEXAS:
SECTION 1. That the appropriations for the fiscal year beginning October 1, 2019
and ending September 30, 2020, for the support of the general government of the City of
Stephenville, Texas, be fixed and determined for said terms in accordance with the
expenditures shown in the City's fiscal year 2019‐2020 budget.
SECTION 2. That the budget is hereby approved in all respects and adopted as
the City's budget for the fiscal year beginning October 1, 2019 and ending September 30,
2020.
PASSED and APPROVED this the 10th day of September, 2019.
_________________________
Doug Svien, Mayor
ATTEST:
___________________________________
Staci L. King,
City Secretary
___________________________________
Reviewed by Allen L. Barnes,
City Manager
_________________________________
Approved as to form and legality
Randy Thomas, City Attorney
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276 POLICIES Tax Rate Ordinance
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277 POLICIES COMPREHENSIVE FUND BALANCE POLICY
BACKGROUND
The City of Stephenville (“City”) believes that sound financial management principles require that
sufficient funds be retained by the City to provide a stable financial base at all times. To retain
this stable financial base, the City needs to maintain a General Fund fund balance sufficient to
fund all cash flows of the City, to provide financial reserves for unanticipated expenditures and/or
revenue shortfalls of an emergency nature, to provide funds for the disparity in timing between
property tax collection and expenditures, and to secure and maintain investment grade bond
ratings. The purpose of this policy is to specify the size and composition of the City’s financial
reserves and to identify certain requirements for replenishing any fund balance reserves utilized.
The Governmental Accounting Standards Board (“GASB”) issued Statement No. 54, Fund Balance
Reporting and Governmental Fund Type Definitions (“GASB‐54”). One objective of this standard
was to improve, including the understandability, the usefulness of fund balance information by
providing clear fund balance classifications. GASB‐54 abandons the reserved, unreserved, and
designated classifications of fund balance and replaced them with five classifications:
nonspendable, restricted, committed, assigned, and unassigned. The requirements of this
statement are effective for the City of Stephenville’s financial statements for the fiscal year
ending September 30, 2011.
GASB‐54 requires local governments to focus on the constraints imposed upon resources when
reporting fund balance in governmental funds. The fund balance classifications indicate the level
of constraints placed upon how resources can be spent and identify the sources of those
constraints. The following five classifications serve to inform readers of the financial statements
of the extent to which the City is bound to honor constraints on the specific purposes for which
resources in a fund can be spent.
DEFINITIONS
Nonspendable Fund Balance – Fund balance reported as “nonspendable” represents fund
balance that is (a) not in a spendable form such as prepaid items or (b) legally or contractually
required to be maintained intact such as an endowment.
Restricted Fund Balance – Fund balance reported as “restricted” consists of amounts that can be
spent only on the specific purposes stipulated by law or by the external providers of those
resources.
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278 POLICIES
Committed Fund Balance – Fund balance reported as “committed” are self‐imposed limitations
set in place prior to the end of the fiscal period. These amounts can be used only for the specific
purposes determined by a formal action of the City Council, which is the highest level of decision‐
making authority, and that require the same level of formal action to remove the constraint.
Assigned Fund Balance – Fund balance reported as “assigned” consists of amounts that are
subject to a purpose constraint that represents an intended use established by the City Council
or by their designated body or official. The purpose of the assignment must be narrower than the
purpose of the General Fund. Formal action is not necessary to impose, remove, or modify a
constraint in Assigned Fund Balance. Additionally, this category is used to reflect the
appropriation of a portion of existing fund balance to eliminate a projected deficit in the
subsequent year’s budget.
Unassigned Fund Balance – Fund balance reported as “unassigned” represents the residual
classification of fund balance and includes all spendable amounts not contained within the
other classifications.
1.0 Policy on committing funds
In accordance with GASB‐54, it is the policy of the City of Stephenville (“City”) that fund balance
amounts will be reported as “Committed Fund Balance” only after formal action and approval by
City Council. The action to constrain amounts in such a manner must occur prior to year‐end;
however, the actual dollar amount may be determined in the subsequent period.
For example, the City Council may approve a motion prior to year‐end to report within the year‐
end financial statements, if available, up to a specified dollar amount as Committed Fund Balance
for capital projects. The exact dollar amount to be reported as Committed Fund Balance for
capital projects may not be known at the time of approval due to the annual financial audit not
yet being completed. This amount can be determined at a later date when known and
appropriately reported within the year‐end financial statements due to the governing body
approving this action before year‐end.
It is the policy of the City that the City Council may commit fund balance for any reason that is
consistent with the definition of Committed Fund Balance contained within GASB‐54. Examples
of reasons to commit fund balance would be to display intentions to use portions of fund balance
for future capital projects, stabilization funds, or to earmark special General Fund revenue
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279 POLICIES streams unspent at year‐end that are intended to be used for specific purposes.
After approval by the City Council, the amount reported as Committed Fund Balance cannot be
reversed without utilizing the same process required to commit the funds. Therefore, in
accordance with GASB‐54, it is the policy of the City that funds can only be removed from the
Committed Fund Balance category after motion and approval by the City Council.
2.0 Policy on assigning funds
In accordance with GASB‐54, funds that are intended to be used for a specific purpose but have
not received the formal approval action at the governing body level may be recorded as Assigned
Fund Balance. Likewise, redeploying assigned resources to an alternative use does not require
formal action by the governing body.
GASB‐54 states that resources can be assigned by the governing body or by another internal body
or person whom the governing body gives the authority to do so, such as a committee or
employee of the City.
Therefore, having considered the requirements to assign fund balance, it is the policy of the City
that the City Administrator will have the authority to assign fund balance of this organization
based on intentions for use of fund balance communicated by the City Council.
3.0 Policy on Unassigned General Fund fund balance
It is the goal of the City to achieve and maintain an unassigned General Fund fund balance equal
to 25% of budgeted operating expenditures. The City considers a balance of less than 20% to be
a cause for concern, barring unusual or deliberate circumstances, and a balance of more than
30% as excessive. An amount in excess of 30% is to be considered for reservation to accumulate
funding for capital projects and equipment, and/or to reduce the tax levy requirements, and shall
be determined in conjunction with the annual budget process. In the event that the unassigned
General Fund fund balance is less than the policy anticipates, the City shall plan to adjust budget
resources in the subsequent fiscal years to restore the balance.
Appropriation from unassigned General Fund fund balance shall require the approval of the City
Council and shall be only for one‐time expenditures, such as capital purchases, and not for
ongoing expenditures unless a viable plan designated to sustain the expenditures is
simultaneously adopted.
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280 POLICIES Fiscal and Budgetary Policies
I. Statement of Purpose
The City of Stephenville is committed to financial management through integrity, prudent
stewardship, planning, accountability, full disclosure and communication. The broad purpose of
these Fiscal and Budgetary Policies are to enable the City to achieve and maintain a long‐term
stable and positive financial condition, and provide guidelines for the day‐to‐day planning and
operations of the City’s financial affairs.
Policy scope generally spans areas of accounting and fiscal reporting, internal controls, both
operating and capital budgeting, revenue management, investment and asset management, debt
management and forecasting. This is done in order to:
Demonstrate to the citizens of Stephenville, the investment community, and the bond
rating agencies that the City is committed to a strong fiscal operation;
Provide precedents for future policy‐makers and financial managers on common
financial goals and strategies;
Fairly present and fully disclose the financial position of the City on conformity to
generally accepted accounting principles (GAAP); and
Demonstrate compliance with finance‐related legal and contractual issues in
accordance with the Texas Local Government Code and other legal mandates.
These policies will be reviewed and updated annually as part of the budget preparation process.
II. Operating Budget Policy Statement
A. Preparation
Budgeting is an essential element of financial planning, control, and evaluation
process of municipal government. The “Operating Budget” is the City’s annual
financial operating plan. The budget includes all of the operating departments of
the City. It also includes the debt service funds, all capital improvement programs,
and all enterprise funds. The Finance Department prepares the budget, with the
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281 POLICIES cooperation of all departments, and under the direction of the City Administrator
who makes necessary changes and transmits the document to the City Council.
1. Proposed Budget – Under the City Charter, the City Administrator is responsible for
preparing and recommending an operating budget for City Council consideration. Such
budget shall provide a complete plan for the fiscal year within the provisions of the City
Charter.
a. A budget message which shall outline the proposed financial policies for the next
year with explanations of any change from previous years in expenditures and any
major changes in policy and complete statement regarding the financial
conditions of the City
b. The budget shall include four basis segments for review and evaluation: (1)
personnel costs, (2) line item budget for operations and maintenance costs, (3)
service level adjustments for increases or decreases to existing service levels, and
(4) revenues.
c. The budget review process shall include the City Council participation in the
development of each of the four segments of the proposed budget.
2. Adoption of the Budget – The budget and all supporting schedules shall be filed with the
City Secretary when submitted to the Council and shall be open for public inspection by
anyone interested. At the Council meeting at which time the budget is submitted, the
Council will name the time and place of a budget public hearing and will publish the notice
of the public hearing at least ten (10) days before the date of the hearing. At this hearing,
interested citizens may express their opinions concerning items of expenditure, giving
their reasons for wishing the increase or decrease in any items of expense. After the public
hearing, the Council shall analyze the budget, making any additions or deletions which
they feel appropriate, and shall, at least twenty (20) days prior to the beginning of the
next fiscal year, adopt the budget by a favorable majority vote of all members of the
Council. Should the Council take no action on or prior to such day, the budget, as
submitted, shall be deemed to have been finally and unanimously adopted by the Council.
B. Balanced Budget
The goal of the City is to balance the operating budget with the current revenues,
whereby, current revenues would match and fund on‐going
expenditures/expenses.
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282 POLICIES C. Planning
The budget process will be coordinated so that major policy issues are identified
prior to the budget approval date. This will allow the City Council adequate time
for consideration of appropriate decisions and analysis of financial impacts.
D. Reporting
Summary financial reports will be presented to the City Council quarterly. These
reports will be in a format appropriate to enable the City Council to understand
the overall budget and financial status. The City Administrator will also present a
mid‐year report to the City Council following the end of the second fiscal quarter
which updates the status of projects and related financial goals set forth in the
budget.
E. Control and Accountability
Each Department Director, appointed by the City Administrator, will be
responsible for the administration of his/her departmental budget. This includes
accomplishing the objectives adopted as part of the budget and monitoring each
departmental budget for compliance with spending limitations.
F. Contingency Appropriations
The budget may include contingency appropriations within designated operating
departmental budgets. These funds are to offset expenditures for unexpected
maintenance or other unanticipated or unforeseen expenses that might occur
during the year.
III. Asset Management
A. Cash Management and Investments
The City Council has formally approved a separate Investment Policy for the City
of Stephenville that meets the requirements of the Public Funds Investment Act
(PFIA), Section 2256 of the Texas Local Government Code. This policy is reviewed
annually by the City Council, and it applies to all financial assets held by the City.
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283 POLICIES
1. Statement of Cash Management Philosophy – The City shall maintain a
comprehensive cash management program to include the effective collection of
all accounts receivable, the prompt deposit of receipts to the City’s depository,
the payment of obligations, and the prudent investment of idle funds in
accordance with this policy.
2. Objectives ‐ The City’s investment program will be conducted as to accomplish the
following listed in priority order:
a. Safety of the principal invested
b. Liquidity and availability of cash to pay obligations when due
c. Receive the highest possible rate of return (yield) consistent with the
City’s investment policy.
3. Safekeeping and Custody ‐ Investments may only be purchased through
brokers/dealers who meet the criteria detailed in the investment policy, which
also addresses internal controls related to investments.
4. Standard of Care and Reporting – Investments will be made with judgment and
care, always considering the safety of principal to be invested and the probable
income to be derived. The Director of Finance is responsible for overall
management of the City’s investment program and ensures all investments are
made in compliance with the investment policy. An investment report, providing
both summary and detailed information, will be presented to the City Council
quarterly.
5. Authorized Investments – The City can currently invest in the following:
a. U.S Treasury and Agency securities;
b. Obligations of this state or other states, agencies, counties, cities, rated
as to investment quality by a nationally recognized investment rating
firm of not less than A;
c. Certificates of Deposit;
d. Fully collateralized Repurchase Agreements;
e. No‐load Money Market Mutual Funds;
f. Investment Pools that meet the requirements of PFIA.
B. Fixed Assets
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These assets will be reasonably safeguarded and properly accounted for, and
prudently insured.
1. Capitalization Criteria – For purposes of budgeting and accounting classification,
the following criteria must be capitalized:
2. The asset is owned by the City.
3. The expected useful life of the asset must be longer than one year, or extend the
life of an identifiable existing asset by more than one year.
4. The original cost of the asset must be at least $5,000.
5. The asset must be tangible.
6. On‐going repairs and general maintenance are not capitalized.
New Purchases – All costs associated with bringing the asset into working
order will be capitalized as part of the asset costs. This will include start‐
up costs, engineering or consultant type fees as part of the asset cost once
the decision or commitment to purchase the asset is made. The cost of
land acquired should include all related costs associated with its purchase.
Improvements and Replacement – Improvements will be capitalized when
they extend the original life of an asset or when they make the asset more
valuable than it was originally. The replacement of assets’ components
will normally be expensed unless they are of a significant nature and meet
all the capitalization criteria.
Contributed Capital – Infrastructure assets received from developers or as
a result of annexation will be recorded as equity contributions when they
are received.
Distributions Systems – All costs associated with public domain assets,
such as streets and utility distribution lines will be capitalized in
accordance with the capitalization policy. Costs should include
engineering, construction and other related costs including right‐of‐way
acquisition.
7. Reporting and Inventory – The Finance Department will maintain the permanent
records of the City’s fixed assets, including description, cost, department of
responsibility, date of acquisition, depreciation and expected useful life.
Periodically, random sampling at the department level will be performed to
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285 POLICIES inventory fixed assets assigned to that department. Responsibility for
safeguarding the City’s fixed assets lies with the department Director whose
department has been assigned the asset.
IV. Debt Management
The City of Stephenville recognizes the primary purpose of capital facilities is to provide services
to the citizens. Using debt financing to meet the capital needs of the community must be
evaluated according to efficiency and equity. Efficiency must be evaluated to determine the
highest rate of return for a given investment of resources. Equity is resolved by determining who
should pay for the cost of capital improvements. In meeting demand for additional services, the
City will strive to balance the needs between debt financing and “pay‐as‐you‐go” methods. The
City realizes that failure to meet the demands of growth may inhibit its continued economic
vitality, but also realizes that too much debt may have detrimental effects on the City’s long‐
range financial condition.
The City will issue debt only for the purpose of acquiring or constructing capital assets for the
general benefit of its citizens and to allow it to fulfill its various purposes as a city.
A. Usage of Debt – Debt financing will be considered for non‐continuous capital
improvements which citizens will be benefited. Alternatives for financing will be
explored prior to debt issuance and include, but not limited to:
Grants
Use of Reserve Funds
Use of Current Revenues
Contributions from developers and others
Leases
Impact Fees
When the City utilizes long‐term financing, it will ensure that the debt is soundly
financed by conservatively projecting revenue sources that will be used to pay the
debt. It will not finance the improvement over a period of time greater than the
useful life of the improvement and it will determine that the cost benefit of the
improvement, including interest costs, is positive to the community.
B. Types of Debt –
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1. General Obligation Bonds – General obligation bonds must be authorized by a vote
of the citizens of Stephenville. They are used only to fund capital assets of the
general government and are not to be used to fund operating needs of the City.
The full faith and credit of the City as well as the City’s ad valorem taxing authority
back general obligation bonds. Conditions for issuance of general obligation debt
include:
When the project will have a significant impact on the tax rate;
When the project may be controversial even though it is routine in nature; or
When the project falls outside normal bounds of projects the City has typically
done.
2. Revenue Bonds – Revenue bonds will be issued to provide for the capital needs of
any activities where the capital requirements are necessary for a continuation or
expansion of a service. The improved activity shall produce a revenue stream to
fund the debt service requirements of the necessary improvement to provide
service expansion. The average life of the obligation should not exceed the useful
life of the asset(s) to be funded by the bond issue.
3. Certificates of Obligation (CO’s) – Certificates of obligation or contract obligations
may be used to fund capital requirements that are not otherwise covered either
by general obligation or revenue bonds. Debt service for CO’s may be either from
general revenues (tax‐supported) by a specific revenue stream(s) or a combination
of both. Typically, the City may issue CO’s when the following conditions are met:
When the proposed debt will have a minimal impact on future effective
property tax rates;
When the projects to be funded are within the normal bounds of city capital
projects, such as roads, parks, various infrastructure and City facilities; and
When the average life of the obligation does not exceed the useful life of the
asset(s) to be funded by the issue.
Certificates of obligation will be the least preferred method of financing and will be
used with prudent care and judgment by the City Council. Every effort will be made
to ensure public participation in decisions relating to debt financing.
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287 POLICIES C. Method of Sale – The City will use a competitive bidding process in the sale of bonds
unless a condition in the bond market or the nature of the issue warrants a negotiated
bid. In such situations, the City will publicly present the reasons for the negotiated
sale. The City will rely on the recommendation of the financial advisor in selection of
the underwriter or direct purchaser.
D. Disclosure – Full disclosure of operating costs along with capital costs will be made to
the bond rating agencies and other users of financial information. The City staff, with
the assistance of the financial advisor and bond counsel, will prepare the necessary
materials for presentation to the rating agencies and will aid in the production of the
preliminary Official Statements. The City will take the responsibility for the accuracy
of all financial information released.
E. Federal Requirements – The City will maintain procedures to comply with arbitrage
rebate and other Federal requirements.
F. Debt Restructuring – The City will issue bonds not to exceed the useful life of the asset
being financed. The structure should approximate level debt service unless
operational matters dictate otherwise. Market factors, such as the effects of tax‐
exempt designations, the cost of early redemption options and the like, will be given
consideration during the structuring of long‐term debt instruments.
G. Debt Coverage Ratio – Refers to the number of times the current combined debt
service requirements or payments would be covered by the current operating
revenues, net of on‐going operating expenses of the City’s combined utilities (Water
and Wastewater). The current bond ordinance for outstanding utility debt requires a
combined minimum 1.1 times coverage ratio.
H. Bond Reimbursement Resolutions – The City may utilize bond reimbursements a tool
to manage its debt issues, due to arbitrage requirements and project timing. In so
doing, the City uses its capital reserves “cash” to delay bond issues until such time
when issuance is favorable and beneficial to the City.
The City Council may authorize a bond reimbursement resolution for General Capital
projects that have a direct impact on the City’s ad valorem tax rate when the bonds will
be issued within the term of the existing City Council.
The City Council may also authorize revenue bond reimbursements for approved utility
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288 POLICIES and other self‐supporting capital projects.
V. Other Funding Alternatives
When at all possible, the City will research alternative funding opportunities prior to issuing
debt or increasing user‐related fees.
A. Grants – All potential grants will be examined for any matching requirements and the
source of those requirements identified. A grant funding worksheet, reviewed by
Finance, that clearly identifies funding sources, outcomes and other relevant
information will be presented and approved by the City Council prior to any grant
application being submitted. It must be clearly understood that any resulting
operation requirements of the grant could be discontinued once the term and
conditions of the project have been terminated. The City Council must authorize
acceptance of any grant funding.
B. Use of Reserve Funds ‐ The City may authorize the use of reserve funds to potentially
delay or eliminate a proposed bond issue. This may occur due to higher than
anticipated fund balances in prior years, thus eliminating or reducing the needs for
debt proceeds, or postpone a bond issue until market conditions are more beneficial
or timing of the related capital improvements does not correspond with the planned
bond issue. Reserve funds used in this manner are replenished upon issuance of the
proposed debt.
C. Developer Contributions – The City will require developers who negatively impact the
City’s utility capital plans to offset those impacts.
D. Leases – The City may authorize the use of lease financing for certain operating
equipment when it is determined that the cost benefit of such arrangement is
advantageous to the City.
E. Impact Fees – The City will impose impact fees as allowable under state law for both
water and wastewater services. These fees will be calculated in accordance with
statute and reviewed at least every three years. All fees collected will fund projects
identified within the Fee study and as required by state laws.
VI. Financial Conditions and Reserves
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289 POLICIES
The City of Stephenville will maintain budgeted minimum reserves in the ending working
capital/fund balances to provide a secure, healthy financial base for the City in the event
of a natural disaster or other emergency, allow stability of City operations should
revenues fall short of budgeted projections and provide available resources to implement
budgeted expenditures without regard to actual timing of cash flows into the City.
A. Operational Coverage – The City’s goal is to maintain operations coverage of 1.00, such
that operating revenues will at least equal or exceed current operating expenditures.
Deferrals, short‐term loans, or one‐time sources will be avoided as budget balancing
techniques.
B. Operating Reserves – City wide the City will maintain reserves at a minimum of ninety
(90) days (25%) of net budgeted operating expenditures. Net budgeted operating
expenditures are defined as total budgeted expenditures less debt service capital
expenditures.
1. General Fund – The unobligated fund balance in the General Fund should equal
at least ninety (90) days or 25% of annual net budgeted operating
expenditures.
2. Enterprise Funds –Working capital reserves in the Enterprise Funds should be
25% or ninety (90) days of net budgeted operating expenditures.
For all other funds, the fund balance is an indication of the balance of each particular fund
at a specific time. The ultimate goal of each such fund is to have expended the fund
balance at the conclusion of the activity for which the fund was established.
Reserve requirements will be calculated as part of the annual budget process and any
additional required funds to be added to the reserve balances will be appropriated within
the budget. Funds in excess of the minimum reserves may be expended for City purposes
at the will of the City Council once it has been determined that the use of the excess will
not endanger reserve requirements in future years.
C. Liabilities and Receivables – Procedures will be followed to maximize discounts and
reduce penalties offered by creditors. Current liabilities will be paid within 30 days of
receiving the invoice. Accounts receivable procedures will target collection for a
maximum of 30 days of service. Receivables aging past 120 days will be sent to a
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290 POLICIES collection agency.
D. Capital Projects Funds – Every effort will be made for all monies within the Capital
Projects Funds to be expended within thirty‐six (36) months of receipt. The fund
balance will be invested and income generated will offset increases in construction
costs or other costs associated with the projects. Capital project funds are intended
to be expended totally, with any unexpected excess to be transferred to the Debt
Service Fund to service project‐related debt service.
E. General Debt Service Funds ‐ Revenues within this fund are stable, based on property
tax revenues. Balances are maintained to meet contingencies and to make certain
that the next year’s debt service payments may be met in a timely manner. The fund
balance should not fall below 2% of the original amount of the bonds or certificates
of obligations as per the ordinance authorizing the issuance.
F. Investment of Reserve Funds ‐ The reserve funds will be invested in accordance with
the City’s investment policy.
VII. Internal Controls
A. Written Procedures – Wherever possible, written procedures will be established and
maintained by the Director of Finance for all functions involving cash handling and/or
accounting throughout the City. These procedures will embrace the general concepts
of fiscal responsibility set forth in this policy statement.
B. Department Directors Responsibility ‐ Each department director is responsible for
ensuring that good internal controls are followed throughout the department, that all
Finance Department directives are implemented and that all independent auditor
internal control recommendations are addressed.
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291 POLICIES Basis of Accounting/Budgeting
The budgetary and accounting policies contained in the budget document conform to generally
accepted accounting principles (GAAP) as established by the Governmental Accounting
Standards Board (GASB). The accounts of the City are organized on the basis of funds and account
groups, each of which is considered a separate budgetary and accounting entity. Within the
budget, the City’s various funds are grouped into the following categories of fund types:
Governmental Fund Types – Include the General Fund, Debt Service Fund, Special Revenue
Funds, and Capital Projects Fund. The City accounts and budgets for all general government
funds using the modified accrual basis. Under the modified accrual basis of accounting, revenues
are recorded when susceptible to accrual (i.e., both measurable and available). Available
revenues collected within the current period or soon thereafter are used to pay liabilities of the
current period. Expenditures represent a decrease of financial resources, and other than interest
on general long‐term debt, are recorded when the fund liability is incurred, if measurable.
Interest on general long‐term debt is recorded when due. Exceptions to this general rule include:
(1) accumulated unpaid vacation, sick pay, and other employee benefits which are not accrued;
(2) principal and interest on general long‐term debt which is recognized when due; and (3)
prepaid expenses, which are not recorded.
Proprietary Fund Types – Include the Utility Fund, Landfill Fund, Airport Fund, and Storm Water
Drainage Fund and are accounted and budgeted for on a cost‐of‐services or “capital
maintenance” measurement focus, using the accrual basis of accounting. Under the accrual basis
of accounting, revenues are recognized when earned and expenses are recognized when
incurred. For purposes of this budget presentation, depreciation is not displayed and capital
expenditures and bond principal payments are shown as utilized by each fund.
Governmental Fund Types
Governmental Fund Types are those through which most governmental functions of the City are
financed. The acquisition, use, and balances of the City’s expendable resources and the related
liabilities (except those accounted for in the Proprietary and Fiduciary types) are accounted for
through the Governmental Fund Types.
General Fund: The General Fund is the general operating fund of the City and accounts for
the ordinary operations of the City that are financed from taxes and other general revenues.
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292 POLICIES It is used to account for all financial resources except those required to be accounted for in
another fund. Major functions financed by the General Fund include: Administration,
Administrative Services, Fire and Police, Parks & Leisure Services and Community
Development.
Special Revenue Fund: The Special Revenue Funds account for the accumulation and
distribution of resources. The Hotel/Motel Tax Fund accounts for the tax revenues received
from local hotels and bed and breakfasts and for expenditures made within guidelines of the
Texas Hotel Occupancy Tax Act. The Child Safety Fund accounts for the court costs used to
enhance child safety, health, nutrition; including child abuse prevention and intervention and
substance abuse prevention. This Court Technology Fund is used to account for court costs
used to fund municipal court technology. The Public Safety Fund is used to account for the
Law Enforcement Officer Standards and Education grant (LEOSE) and drug forfeiture revenue
restricted to law enforcement officer education, training, and activities.
Debt Service Fund: The Debt Service Fund is used to account for the accumulation of
resources for, and the payment of, general long‐term debt principal, interest and related
costs other than debt serviced by Proprietary Fund Types. The revenue source is principally
ad valorem taxes levied by the City.
Capital Projects Fund: Capital Projects Funds are used to account for financial resources to
be used for the acquisition or construction of major capital facilities and equipment.
Proprietary Fund Types
Enterprise Funds are used to account for operations that are either financed and operated in a
manner similar to private business enterprises, or where the governing body has decided that
periodic determination of revenues earned, expenses incurred, and/or net income is appropriate
for capital maintenance, public policy, management, control, accountability, or other purposes.
Utility Fund: This fund accounts for water and sewer services for the residents of the City.
All activities necessary to provide such services are accounted for in the fund, including
administration, operation, maintenance, financing and related debt service, and billing and
collection.
Sanitary Landfill Fund: This fund accounts for solid waste collection and disposal services
provided to the residents of the City.
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293 POLICIES
Airport Fund: This fund accounts for municipal airport services and to support air
transportation and charter services.
Storm Water Drainage Fund: This fund accounts for the maintaining of existing storm water
drainage ways and the construction of new drainage ways.
2019‐2020 ADOPTED BUDGET
294 GLOSSARY Budget Glossary
The Annual Budget contains specialized and technical terminology that is unique to public
finance and budgeting. To help the reader of the Annual Budget document to better
understand these terms, a budget glossary has been included.
Account: A term used to identify an individual asset, liability, expenditure control, revenue
control, encumbrance control, or fund balance.
Accounting System: Records and procedures which are used to record, classify and report
information on the financial status and operations of the entity.
Accrual Basis of Accounting: A basis of accounting under which revenues are recorded when
earned and expenditures are recorded as soon as they result in liabilities for benefits received,
notwithstanding that the receipt of the revenue or the payment of the expenditure may take
place, in whole or in part, in another accounting period.
Activity: A specific and distinguishable line of work performed by one or more organizational
components of a governmental unit for the purpose of accomplishing a function for which the
governmental unit is responsible. See also Function.
Ad Valorem Taxes: In proportion to value. A basis for levy of taxes upon property. See Property
Taxes.
Amended Budget: Includes the adopted budget for a fiscal year, plus any budget amendments
or budget transfers.
Appraised Value (Assessed Valuation): The value of real and/or personal property assigned by
the assessor as a basis for the levying of property taxes. (Property values are established by
the Erath County Tax Appraisal District.)
Appropriation: An authorization granted by the legislative body to make expenditures and to
incur obligations for specific purposes.
Assets: Resources owned or held by the City, which have a monetary value.
Authorized Positions: Employee positions, which are authorized in the adopted budget, to be
2019‐2020 ADOPTED BUDGET
295 GLOSSARY filled during the year.
Available (Undesignated) Fund Balance: This refers to the funds remaining from the prior year,
which are available for appropriation and expenditure in the current year.
Base Budget: Cost of continuing the existing levels of service in the current budget year.
Bond: A long‐term IOU or promise to pay a sum of money (the face amount of the bond) on a
specific date(s) (the bond maturity date) at a specified interest rate.
Bonded Debt: That portion of indebtedness represented by outstanding bonds.
Bond Ordinance: An ordinance or resolution authorizing a bond issue.
Bond Refinancing: The pay‐off and re‐issuance of bonds, to obtain better interest rates and/or
bond conditions.
Budget: An annual plan of financial operation embodying an estimate of proposed
expenditures and the estimated means of financing them. The approved budget is authorized
by ordinance and thus specifies the legal spending limits for the fiscal year.
Budget Calendar: The schedule of key dates which the City follows in the preparation and
adoption of the budget.
Budget Document: The instrument used by the budget‐making authority to present a
comprehensive financial plan of operations to the City Council.
Budget Message: The opening section of the budget which provides the City Council and the
public with a summary of the most important aspects of the budget, changes from previous
years and views and recommendations of the City Administrator.
Budget Ordinance: The official enactment, by the City Council, to legally authorize the City Staff
to obligate and expend the resources of the City.
Capital Improvements Program (CIP): A long‐range plan for providing the capital outlays
necessary to ensure that adequate services are provided the residents of the City. The plan
includes improvements to, or the acquisition of, structural improvements and major equipment
purchases.
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296 GLOSSARY
Capital Projects Fund: A fund created to account for financial resources to be used for the
acquisition and/or the construction of major capital facilities or equipment.
Capital Outlays: Expenditures for items which have a useful life in excess of one year and a
purchase cost of at least $5,000. Included in this category is the cost of land, buildings,
permanent improvements, machinery, large tools, rolling and stationary equipment.
Cash Basis of Accounting: The basis of accounting in which transactions are recorded when
cash is either received or disbursed.
Cash Management: The proper management of the cash necessary to pay for government
services while investing temporary, idle, excess cash in order to earn interest revenue.
Certificates of Obligation (CO’s): Bonds that finance a variety of public improvement projects
which can be backed by general revenues, backed by a specific revenue stream, or a
combination of both. Certificates of obligation will be used to fund capital assets where bond
issues are not warranted as a result of the cost of the asset(s) to be funded through the
instrument. This type of bond generally does not require voter approval.
City Charter: The document that establishes the City as an incorporated political subdivision
(municipal government) in accordance with the statutes of the State of Texas.
Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures.
Current Taxes: Taxes that are due within one year.
Debt Service Fund: The fund used to account for the payment of principal and interest on all
long‐term debt.
Delinquent Taxes: Real or personal property taxes that remain unpaid on or after February 1st
of each year upon which penalties and interest are assessed.
Department: A major administrative organizational unit of the City, which indicates overall
management responsibility of one or more activities.
Deficit: The excess of expenditures over revenues during an accounting period.
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297 GLOSSARY Depreciation: The process of estimating and recording the expired useful life of a fixed asset
which is used to distribute its cost over its revenue producing years.
Encumbrance: The commitment of appropriate funds to purchase an item or service. To
encumber funds means to set aside or commit funds for specified future expenditure.
Enterprise Fund: A fund established to finance and account for operations (1) that are financed
and operated in a manner similar to private business enterprises ‐ where the intent of the
governing body is that the costs (expenses, including depreciation) of providing goods or
services to the general public on a continuing basis be financed or recovered primarily through
user charges; or (2) where the governing body has decided that periodic determination of
revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes
Erath County Appraisal District: An entity established by the State of Texas to ensure uniform
property appraisals for all taxing entities in Erath County.
Expenditure: Funds spent in accordance with the budgeted appropriations on assets or goods
and services obtained.
Expenses: A decrease in net total assets. Expenses represent the total cost of operations during
a period regardless of the timing of related expenditures.
Fiscal Year: A 12‐month period to which the annual operating budget applies. (The City of
Stephenville has established October 1 through September 30 as its fiscal year.)
Fixed Asset: Assets of a long‐term character, which are intended to continue to be held or used.
Examples of fixed assets include items such as land, buildings, machinery, furniture and other
equipment.
Franchise Fee: A fee paid by public service businesses for the use of City streets, alleys and
property in providing their services to the citizens of the City. Services requiring franchises
include electricity, telephone, natural gas, cable television, sanitation, taxicab, water and
wastewater.
Full Faith and Credit: A pledge of the general taxing power of the City to repay debt obligations
(the term typically used in reference to bonds.)
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298 GLOSSARY Full Time Equivalent (FTE): A part‐time position converted to the decimal equivalent of a full‐
time position based on 2,080 hours per year, or full value of one for a full‐time position.
Function: A group of related activities aimed at accomplishing a major service for which the
City is responsible. For example, public safety is a function.
Fund: An accounting entity with a self‐balancing set of accounts that record financial
transactions for specific activities or government functions.
Fund Balance: The excess of assets over liabilities.
General Fund: The fund established to account for those resources devoted to financing the
general administration of the City and traditional services provided to citizens. Service activities
include fire and police protection, streets, drainage, park maintenance and recreational
activities.
General Ledger: A listing of various accounts, which are necessary to reflect the financial
position of a fund.
Generally Accepted Accounting Principles (GAAP): The uniform minimum standards and
guidelines for financial accounting and reporting. The primary authoritative body on the
application of GAAP to state and local governments is the Governmental Accounting Standards
Board (GASB).
General Obligation Bonds: Bonds that finance a variety of public improvement projects, which
pledge the full faith, credit and taxing power of the City. This type of bond requires voter
approval.
Grants: Contributions or gifts of cash or other assets from another government to be used or
expended for a specific purpose, activity or facility.
Impact Fees: Fees assessed to developers to help defray a portion of the costs that naturally
result from increased development. By Texas law, these fees must be used for capital
acquisition or debt service relating to capital projects.
Infrastructure: Roads, bridges, curbs and gutters, street, sidewalks, drainage systems, lighting
systems, water lines, wastewater lines and other improvements that are installed for the
common good.
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299 GLOSSARY
Intrafund Transfers: Funds transferred from one fund to another fund for specific purposes:
i.e., debt service, reimbursement for services.
Intergovernmental Revenue: Funds received from federal, state and other local government
sources in the form of grants, shared revenues and payments in lieu of taxes.
Investments: Securities purchased and held for the production of income in the form of
interest, dividends, rentals or base payments.
Invoice: A bill requesting payment for goods or services by a vendor or other governmental
unit.
Levy: To impose taxes, special assessments, or service charges for the support of City activities.
Liabilities: Debt or other legal obligations arising out of transactions in the past which must be
liquidated, renewed or refunded at some future date. This term does not include
encumbrances.
Line‐Item Budget: A budget prepared along departmental lines that focus on what is to be
bought.
Modified Accrual Accounting: A basis of accounting in which expenditures are recorded when
the liability is created, if measurable, but revenues are recognized when measurable and
available. This accounting technique is combination of cash and accrual accounting since
expenditures are immediately incurred as a liability, while revenues are not recorded until they
are actually received or become available.
Object of Expenditure: An expenditure classification, referring to the lowest and most detailed
level of classification, such as electricity, office supplies, asphalt, and furniture.
Objective: Desired output oriented accomplishments, which can be measured and achieved
within a given time frame.
Operating Budget: Operating budgets serve many purposes within a governmental entity, but
they have two primary purposes: (1) to plan the services that are going to be offered during the
coming year and set priorities; (2) to conform with legal requirements to ensure that
expenditures do not exceed those appropriated. Operating budgets are also called Annual
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300 GLOSSARY Budgets. See Budget.
Ordinance: A formal legislative enactment by the governing board of a municipality.
Pay‐as‐you‐go Basis: A term used to describe a financial policy by which capital outlays are
financed from current revenues rather than through borrowing.
Performance Measure: Data collected to determine how effective or efficient a program is in
achieving its objectives.
Personnel Costs: Costs related to compensating employees including salaries, wages,
insurance, payroll taxes and retirement contributions.
Property Tax: Ad valorem tax levied on both real and personal property according to the
property’s valuation and the tax rate.
Real Property: Property classified by the State Property Tax Board including residential single
and multi‐family, vacant lots, acreage, farm and ranch improvements, commercial and
industrial, and oil, gas and other mineral reserves.
Refunding Bonds: Bonds issued to retire bonds already outstanding. The refunding bonds may
be sold for cash and outstanding bonds redeemed in cash, or the refunding bonds may be
exchanged with holders of outstanding bonds.
Reserves: An account used to indicate that a portion of a fund balance is restricted for a specific
purpose.
Resolution: A special or temporary order of the City; an order of the City requiring less legal
formality than an ordinance.
Retained Earnings: The equity account reflecting the accumulated earnings of the Proprietary
Funds.
Revenue: Funds that the government receives as income. It includes such items as tax
payments, fees from specific services, receipts from other governments, fines, forfeitures,
shared revenues and interest income.
Revenue Bonds: Bonds whose principal and interest are payable exclusively from a revenue
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301 GLOSSARY enterprise or project, pledged as the funding source before issuance.
Services: Operational expenses related to professional or technical services and other outside
organizations.
Special Assessment: Charges imposed against property because that property receives a
special benefit by virtue of some public improvement, separate and apart from the general
benefit accruing to the public at large.
Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources
(other than special assessments, expendable trusts, or for major capital projects) that are legally
restricted to expenditure for specified purposes.
Supervisory Control and Data Acquisition (SCADA): Electronic monitoring of water pump
stations, sewer lift stations, pumps and motors at the wastewater treatment plant.
Surplus: The excess of the assets of a fund over its liabilities, or if the fund has other resources
and obligations; the excess of resources over the obligations. The term should not be used
without a properly descriptive adjective unless its meaning is apparent from the context. See
also Fund Balance.
Tax Base: The total value of all real, personal and mineral property in the City as of January 1st
of each year, as certified by the Erath County Appraisal District. The tax base represents net
value after all exemptions.
Tax Levy: The total amount to be raised by general property taxes for purposes specified in the
Tax Levy Ordinance.
Tax Levy Ordinance: An ordinance by means of which taxes are levied.
Tax Rate: The amount of tax stated in terms of a unit of the tax base; for example, 44 cents per
$100 of assessed valuation of taxable property.
Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property.
Transfers In/Out: Amounts transferred from one fund to another to assist in financing the
services or programs for the recipient fund or to allocate costs of administrative services
provided from by the recipient fund to the paying fund.
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302 GLOSSARY
User Charges: The payment of a fee for a direct receipt of a public service by the party
benefiting from the service.
Unencumbered Fund Balance: For budget purposes, the unencumbered fund balance is the
amount of undesignated fund balance of a fund available for allocation.
Unreserved Fund Balance: The portion of a fund’s balance that is not restricted for a specific
purpose and is available for general appropriation.
Working Capital: For enterprise funds, the excess of current assets over current liabilities.
Working capital of a fund is important because budgeted expenditures of the fund must be
provided for from cash receipts during the year supplemented by working capital carried over
from prior years, if any.