Documents & Links

In an effort to increase financial transparency and keep citizens informed about how tax dollars are being spent, the City of Shavano Park offers the following financial information.

Quick Links
Council Members Contact Information
Request for Public Info
Attorney General - The Public Information Act
Texas Comptroller - Property Taxes Info

CITY COUNCIL MEETINGS
City Council videos on Youtube

BUDGET
Proposed FY 2019 - 20 Budget

Adopted FY 2019 - 20 Budget

BUDGET AMENDMENTS 
(current fiscal year)
Ordinance O-2020-006

AUDIT / FINANCIAL REPORT
FY 2019 Audit Report

CHECK REGISTERS
April 2020
March 2020
February 2020
January 2020
December 2019

November 2019
October 2019
September 2019
August 2019

July 2019
June 2019

May 2019

April 2019


CITY FINANCIAL POLICIES
Policy #1 - Fund Balance
Policy #2 - Purchasing
Policy #3 - Grants
Policy #4 - Investments
Policy #17 - Disbursement Authorization

Financial Transparency

CURRENT BUDGET OVERVIEW - Fiscal Year 2019 - 2020
Current Budget Status
(April 2020 Financials)

This budget will raise more revenue from property taxes than last year’s budget by an amount of $186,863, which is a 5.41% increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $83,985.

Record Vote on Budget & Tax Rate:
  Budget Tax Rate Ratify
Mayor Bob Werner
(only votes in event of a tie)
 Present
Present
Council Members    
Michele Ross For For
Bob Heintzelman For For
Mike Colemere For For
Maggi Kautz For For
Lee Powers For For
Total debt obligation for the City of Shavano Park secured by property taxes: $3,430,000.

Operating Budget Summary

The current budget allows for $5.4M for City operations from October 1, 2019 to September 30, 2020. All City operational, service and staff expenses are included in this number. The departmental breakdown of the $5.4M is below. As you can see, the operating budget of the City is roughly 1/3 Police, 1/3 Fire and 1/3 All other Departments.

 191008 - FY20 General Fund Department Chart

So what are some of the items your tax dollars purchased this year? Here are a few:

  • Wages and benefits for 47 City employees (4 others are Water funded)
  • Fuel and maintenance to operate 26 City vehicles
  • $297,582 transferred to Capital Replacement Fund for future capital purchases
  • $75,350 for street striping and general street maintenance
  • $20,000 for engineering work on the 2021 NW Military Highway improvement project
  • $20,000 to beautify landmarks across the City

The first item listed, wages and benefits is the lion’s share of the City budget. The heart of City operations and services is City staff.

 191008 - FY20 SPFD Expenditures

 

For example, here is a breakdown of the Fire Department’s department funding. As you can see, 89% of the Fire Department’s $1.7M funding is for the annual wages and benefits of our Fire Fighters.

Note that the majority of the Fire Department’s capital items are purchased from the Capital Replacement Fund. Money is transferred each year to the Capital Replacement Fund to plan for future big ticket purchases (and avoid the need for public debt). This year $206,623 in the General Fund under the Fire Department is being transferred for future Fire Department capital purchases.

In the past five years City General fund expenditures have steadily increased, from $4,536,031 in FY2016 to $5,458,847 in FY2020. This steady increase has paid for increases in the wages and benefits of City employees, transfers to fully fund the City’s capital reserves each year and multiple equipment upgrades across City Departments. 

191008 - FY20 GF Expenditures

Capital Budget Summary

The purpose of the Capital Replacement Fund is to spread out the burdensome costs of capital items over a number of budget cycles. This allows the City to maintain a balanced budget from year-to-year even when large capital expenditures are required or allows the purchase of required equipment in a down revenue year.

While not a part of Fiscal Year 2020 Budget, a recent purchase demonstrates how the Capital Replacement Fund acts as a “piggy bank” to plan for big-ticket purchases without the need for public debt. In February 2019, the City’s capital fund was used to purchase a $1,165,000 ladder truck to replace the City’s aging 20-year old fire engine without the need to acquire public debt.

In Fiscal Year 2020, the Capital Budget proposes $839,500 in capital purchases, of which $728,000 is for drainage improvements. Outside of the drainage projects, the largest capital fund expenditure planned in Fiscal Year 2020 is $50,000 to upgrade the City Hall septic system.

Note that Police capital items like patrol cars, weapons and computers are funded in Crime Control & Prevention District Fund (which is supported by a portion of sales tax revenues) and not by property taxes. 

Property Taxes

City operations are largely funded by property taxes paid by City residents and businesses. For this budget year, 64.8% of the City’s General Fund revenues are from property tax collection. Other major revenue sources include sales tax, franchise fees and permits / licenses.

Since FY 2016 the Property tax rate (per $100 valuation) remains unchanged to pay for the City’s ongoing operational and capital costs.
191008 - FY20 Ad Valorem Rate

If you are wondering why this rate seems low compared to your recent property tax bill, it is because City property taxes is only 12% of your total 2019 Tax Year tax bill. The largest portion of your property tax bill is assessed by Northside Independent School District at 56%.

191008 - FY20 Tax Rate Comparison

For more information about Property Taxes in Texas visit the Texas Comptroller's 
Truth-In-Taxation page.

Sales Taxes
Sales tax is the second largest revenue source for the City, providing a budgeted $697,500 in FY 2020. For every taxable sale made in the City, 1.5% goes to the City. Of this 1.5%, 1.0% goes to the General Fund and a quarter of a percent each to Street Maintenance Fund and the Crime Control & Prevention District Fund.

Jurisdiction

Total: 8.25%

State

         6.25%

City (General Fund)

         1.00%

City (Street Maintenance)

         0.25%

City (Crime Control District)

         0.25%

VIA

         0.50%

 
The Crime Control & Prevention District Fund’s activity includes the purchase of capital items for the Police Department. For example in FY 2020 the fund will purchase replacement ticket writers and related printers for $13,796.

The Street Maintenance fund is a savings account for future roadway resurfacing and repair projects. $50,000 from this fund is budgeted for FY 2020 for maintenance of Saddletree, Chimney Rock and Fawn roads. This money, combined with $75,350 in the General fund means a total of $125,000 in City funds are being spent on road maintenance this year.