Documents & Links

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.

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

CITY COUNCIL CONTACT
Mayor Bob Werner - Email
Mayor Pro Tem Michelle Bunting Ross - Email
Alderman Mike Colemere - Email
Alderwoman Maggi Kautz - Email
Alderman Konrad Kuykendall - Email
Alderman Lee Powers - Email

CITY COUNCIL MEETINGS

City Council videos on Youtube

BUDGETS
Adopted FY 2020 - 21 Budget
Proposed FY 2020 - 21 Budget

Adopted FY 2019 - 20 Budget
Adopted FY 2018 - 19 Budget

BUDGET AMENDMENTS 
Ordinance O-2020-006 (fiscal year 2020)
Ordinance O-2020-018 (fiscal year 2020)

AUDIT / FINANCIAL REPORT
FY 2019 Audit Report

CHECK REGISTERS
August 2020
July 2020
June 2020
April 2020

March 2020
February 2020
January 2020
December 2019

November 2019
October 2019
September 2019
August 2019

July 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 2020 - 2021
Monthly Budget Status
(August 2020 Financials)

This budget will raise more revenue from property taxes than last year’s budget by an amount of $176,414, which is a 4.84% increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $99,099.

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: $3,150,000.

Operating Budget Summary

The current budget allocates $5.9M for City operations from October 1, 2020 to September 30, 2021. All City operational, service and staff expenses are included in this number. The departmental breakdown of the $5.9M 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.
FY21 GF Pie Chart

This year there is a new sizable 8% of the General Fund labeled “Transfer to Water Capital.” This is the General Fund transferring $462,500 or 50% of the $925,000 Texas State Infrastructure Bank Loan to the Water Fund for funding the relocation of water lines due to the TxDoT NW Military Highway improvement project beginning in Summer 2021. This transfer is for accounting purposes to reflect the City Council’s direction that the General Fund will bear 50% of the water utility relocation’s debt repayment burden.

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 31 City vehicles and trailers
  • $306,590 transferred to Capital Replacement Fund for future capital purchases
  • $41,000 for street striping and general street maintenance
  • $21,200 to purchase 9 sets of Fire personal protection equipment (PPE) to protect Fire Fighters from cancer risks associated with re-using PPE equipment during a shift

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.

FY21 SPFD BreakdownFor example, here is a breakdown of the Fire Department’s department funding. As you can see, 77% of the Fire Department’s $1.97M 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 $234,318 in the General Fund under the Fire Department is being transferred for future Fire Department capital purchases.

FY17-21 GF Expenditure Timeline
In the past five years City General fund expenditures have increased, from $5,633,531 in FY2017 to $5,988,383 in FY2021. 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 this fiscal year is loan monies being 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 2021 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 2021, the Capital Budget proposes $658,985 in capital purchases, of which $450,044 is for completion of 3 low water crossing culverts on Chimney Rock, Windmill and Bent Oak. Outside of the drainage projects, the largest capital fund expenditure planned in Fiscal Year 2021 is $138,486 to upgrade the Police & Fire Department’s radios to be compliant with Federal and Bexar County emergency communication standards.

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. This year the fund is making several large purchases. The radio upgrade mentioned above is also being partially paid for with $162,412 from this fund. The fund is also purchasing 3 replacement vehicles (2 patrol and the Criminal Investigator’s vehicle) for $198,000, installing an emergency backup power supply (shared with General Fund) for $37,500, mobile field force protective gear for $22,000, exterior body armor carriers for $20,000 and Tasers for $9,265.


Property Taxes

FY17-21 Tax Rate

City operations are largely funded by property taxes paid by City residents and businesses. For this budget year, 61.5% 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 2018 – 2019

0.273279

$ 3,311,152

Fiscal Year 2019 - 2020

0.274995

$ 3,536,853

Fiscal Year 2020 – 2021 (current)

0.274639

$ 3,687,570

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.

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 FY2020 and FY 2021:

Fiscal Year 2020 Amended

Fiscal Year 2021 Adopted

Dollar Change

Percentage Change

$ 5,679,280

$ 5,988,383

$ 309,103

5.44%

 

Property Tax 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 12% of your total 2020 Tax Year tax bill. The largest portion of your property tax bill is assessed by Northside Independent School District at 56%.






Sales Tax

Sales tax is the second largest revenue source for the City, providing a budgeted $780,000 in FY 2021. 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 2021 the fund will purchase 3 replacement vehicles (2 patrol and the Criminal Investigator’s vehicle) for $198,000.


The Street Maintenance fund is a savings account for future roadway resurfacing and repair projects. $50,000 from this fund is budgeted for FY 2021 for maintenance of Saddletree, Chimney Rock and Fawn roads. This money, combined with $41,000 in the General fund means a total of $91,000 in City funds are being spent on road maintenance this year.