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

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CITY STAFF CONTACT
Phone: 210.493.3478
Email: contact@shavanopark.org

CITY COUNCIL CONTACT
Mayor Bob Werner - Email
Mayor Pro Tem Maggi Kautz - Email
Alderman Albert Aleman - Email
Alderman Konrad Kuykendall - Email
Alderman Pete Miller - Email
Alderman Lee Powers - Email


CITY COUNCIL MEETINGS

City Council videos on Youtube

BUDGETS
Adopted FY 2022 Budget (current year)
Proposed FY 2022 Budget

Adopted FY 2021 Budget
Adopted FY 2020 Budget
Adopted FY 2019 Budget
Adopted FY 2018 Budget


BUDGET AMENDMENTS 
(current budget year)

AUDIT / FINANCIAL REPORTS
FY 2020 Financial Audit Report
FY 2019 Financial Audit Report
FY 2018 Financial Audit Report

FY 2017 Financial Audit Report
FY 2016 Financial Audit Report

CHECK REGISTERS
Monthly Reports (PDF)
September 2021
August 2021
July 2021
June 2021
May 2021
April 2021
March 2021
February 2021
January 2021
December 2020
November 2020
October 2020


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 2021 - 2022
Monthly Budget Status
(August 2021 Financials)

This budget will raise more revenue from property taxes than last year’s budget by an amount of $133,377, which is a 3.49% increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $72,100.

Record Vote on Budget & Tax Rate:
  Budget Tax Rate Ratify
Mayor Bob Werner
(only votes in event of a tie)
 Present
Present
Council Members    
Maggi Kautz (Pro Tem) For For
Albert Aleman For For
Konrad Kuykendall For For
Pete Miller For For
Lee Powers For For
Total debt obligation for the City of Shavano Park secured by property taxes: $3,790,000.

Operating Budget Summary

The current budget allocates $5.8M for City operations from October 1, 2021 to September 30, 2022. All City operational, service and staff expenses are included in this number. The departmental breakdown of the $5.8M 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 / transfers.
211021 - 22 GF Breakdown 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) with an average 8.1% pay raise across all employees
  • Fuel and maintenance to operate 32 City vehicles and trailers
  • $197,740 transferred to Capital Replacement Fund for future capital purchases
  • $35,000 to restripe DeZavala Road

If this list seems light on equipment that is because the majority of the department’s capital requirements are being purchased using American Rescue Plan Act (ARPA) funds from the Federal Government to compensate for lost revenues related to the COVID-19 Pandemic.

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.
211021 - SPPD Breakdown
For example, here is a breakdown of the Police Department’s department funding. As you can see, 88% of the Police Department’s $1.968M funding is for the annual wages and benefits of our Police Officers.


Note that the majority of the Police Department’s capital items are purchased from the Crime Control Fund. Crime Control funds come from a 0.25% allocation of the City’s 2% sales tax. Crime Control Fund dedicated to public safety purposes is approved regularly by Shavano Park Residents.

This year $122,500 in the Crime Control Fund is being spent for Police Department capital purchases.

211021 - GF 5YR Chart

In the past five years City General fund expenditures have decreased, from $5,889,043 in FY2018 to $5,802,208 in FY2022. This is a bit misleading statement though because $481,468 of ARPA funds are being used for Capital items that would normally be expended under the General Fund or Capital Replacement Fund.

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. Note that $462,500 of the General Fund’s major increase last fiscal year is loan proceeds transferred to the Water Fund to fund the relocation of water utility lines along NW Military.

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 2022 Budget, a recent big 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 2022, the Capital Replacement Fund proposes $102,950 in capital purchases, with an additional $481,468 in ARPA Funds for capital items. This fiscal year’s capital projects include monies in the ARPA Fund. The City is utilizing ARPA funds to better position the City in the future with regards to capital replacement costs. The largest capital fund expenditure planned in Fiscal Year 2022 in the Capital Replacement Fund is $94,950 to replace two cardiac monitor/defibrillator devices. The largest capital fund expenditure planned in Fiscal Year 2022 in the ARPA Fund is $154,000 to replace Water meters.

Note that Police Department capital items like patrol cars, weapons and computers are usually funded in Crime Control & Prevention District Fund (which is supported by a portion of sales tax revenues) and not by property taxes. This year $139,025 in the Crime Control Fund is being spent for public safety purposes. These funds are being spent to replace two Patrol vehicles and expenses, the National Night Out event and Neighborhood Watch supplies.

Property Taxes

211021 - Property Tax

City operations are largely funded by property taxes paid by City residents and businesses. For this budget year, 65.8% 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 2017 the Property tax rate (per $100 valuation) remains unchanged to pay for the City’s ongoing operational and capital costs.

Texas Tax Code, Chapter 26, Section 26.18 – Property Tax Information:

Property tax revenues are divided into Maintenance & Operations (M&O) and Interest & Sinking (I&S) rates and used to fund annual operations and debt servicing respectively. Here are the City’s M&O and I&S rates and their revenues over the last three fiscal years.

Maintenance & Operations

Tax Rate

Revenue

Fiscal Year 2019 - 2020

0.274995

$ 3,536,853

Fiscal Year 2020 – 2021

0.274639

$ 3,687,570

Fiscal Year 2021 – 2022 (current)

0.275479

$ 3,821,000


The tax rate for Fiscal Year 2020 – 2021 was unchanged from proposed to adopted.

Interest & Sinking

Tax Rate

Revenue

Fiscal Year 2018 - 2019

0.014463

$ 132,551

Fiscal Year 2019 - 2020

0.012747

$ 121,603

Fiscal Year 2020 – 2021 (current)

0.013103

$ 129,670

The tax rate for Fiscal Year 2020 – 2021 was unchanged from proposed to adopted.

Interest & Sinking

Tax Rate

Revenue

Fiscal Year 2019 - 2020

0.012747

$ 121,603

Fiscal Year 2020 – 2021

0.013103

$ 129,670

Fiscal Year 2021 – 2022 (current)

0.012263

$ 126,880

The tax rate for Fiscal Year 2021 – 2022 was unchanged from proposed to adopted.

Here is a detailed breakdown of the change in General Fund (which accounts for the entire M&O rate as well as other revenue sources) between FY2021 and FY 2022:

Fiscal Year 2021 Amended

Fiscal Year 2022 Adopted

Dollar Change

Percentage Change

$ 6,140,895*

$ 5,802,208

($ 338,687)

(5.5%)

*Note that the General Fund amount for FY 2021 includes $462,500 in loan monies being transferred to the Water Fund to fund the relocation of water utility lines along NW Military.

211021 - Tax Rate Comparison

If you are wondering why this rate seems low compared to your recent property tax bill, it is because City property taxes is only 13% of your total 2021 Tax Year tax bill. The largest portion of your property tax bill is assessed by Northside Independent School District at 55%.




Sales Tax

Sales tax is the second largest revenue source for the City, providing a budgeted $915,000 in FY 2022. 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 2022 the fund will purchase 2 replacement patrol vehicles for $120,000.


The Street Maintenance fund is a savings account for future roadway resurfacing and repair projects. $50,000 from this fund is budgeted for FY 2022 for maintenance of City streets. A long-term street maintenance program is currently under consideration by staff and City Council.