FY 2024-25 BudgetFY 2024-2025
Approved
Budget
City of Schertz
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CITY OF SCHERTZ
FISCAL YEAR 2024-25
BUDGET COVER PAGE
The City Council hereby ratifies the budget will raise
more total property taxes than last year's budget by
$1,345,617 or 5.1% increase, and of that amount,
$339,457 is tax revenue to be raised from new
property added to the tax roll this year.
The members of the governing body voted on the proposal to consider the budget as follows:
FOR:Councilmembers Mark Davis, Michelle Watson, Paul Macaluso, Tiffany Gibson, Robert
Westbrook, Allison Heyward, Tim Brown
AGAINST:N/A
PRESENT AND NOT VOTING:N/A
ABSENT:
PROPERTY TAX RATE COMPARISON 2024-25 2023-24
Property Tax Rate:
No-new-revenue
No-new-revenue Maintenance & Operations Tax Rate:
Voter-approval Rate:
Debt Rate:
$.04900/100
$.04805/100
$0.3301/100
$0.4990/100
$0.1574/100
$0.4872/100
$.04554/100
$0.3213/100
$0.4873/100
$0.1548/100
Total debt obligation for the City of Schertz secured by
property taxes:
CITY OF SCHERTZ
$88,054,065 $96,572,010
N/A
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CITY OF SCHERTZ, TEXAS
PROPOSED ANNUAL BUDGET
FISCAL YEAR 2024-25
OCTOBER 1, 2024 - SEPTEMBER 30, 2025
RALPH GUTIERREZ
MAYOR
MARK DAVIS
COUNCILMEMBER
PLACE 1
MICHELLE WATSON
COUNCILMEMBER
PLACE 2
PAUL MACALUSO
COUNCILMEMBER
PLACE 3
TIFFANY GIBSON
COUNCILMEMBER
PLACE 4
ROBERT WESTBROOK
COUNCILMEMBER
PLACE 5
ALLISON HEYWARD
COUNCILMEMBER
PLACE 6
TIM BROWN
COUNCILMEMBER
PLACE 7
PREPARED BY
STEVE WILLIAMS, CITY MANAGER
BRIAN C. JAMES, DEPUTY CITY MANAGER
SARAH GONZALEZ, ASSISTANT CITY MANAGER
JAMES P. WALTERS, FINANCE DIRECTOR
JESSICA DYCUS, ASSISTANT FINANCE DIRECTOR
MIKE WALKDEN, FINANCIAL ANALYST
CITY OF SCHERTZ
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VISION
OUR MISSION
LEADING, IMPROVING, AND SERVING A LIVABLE, SUSTAINABLE AND
FINANCIALLY SOUND COMMUNITY
OUR
COMMUNITY. SERVICE. OPPORTUNITY.
OUR CITY CORE VALUES
1.DO THE RIGHT THING
2. DO THE BEST YOU CAN 3. TREAT OTHERS THE WAY YOU WANT TO BE TREATED
4. WORK COOPERATIVELTY AS A TEAM
CITY OF SCHERTZ
OUR GOALS
Thriving Economy
Sustainable Government
Safe and Livable Community
Infrastructure Investment
Sense of Community
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CITY OF SCHERTZ
TABLE OF CONTENTS
17EXECUTIVE SUMMARY
GENERAL FUND
REVENUES
SUMMARY
CITY COUNCIL
CITY MANAGER
MUNICIPAL COURT
311/CUSTOMER RELATIONS
PLANNING & ZONING
LEGAL SERVICES
ECONOMIC DEVELOPMENT
CITY SECRETARY
PUBLIC AFFAIRS
ENGINEERING
POLICE
FIRE RESCUE
INSPECTIONS
NEIGHBORHOOD SERVICES
28
36
38
46
50
54
59
63
69
72
75
83
89
96
104
111
117
136POOLS
EVENT FACILITIES
LIBRARY
INFORMATION TECHNOLOGY
HUMAN RESOURCES
FINANCE
PURCHASING & ASSET
MANAGEMENT
FLEET SERVICES
FACILITY SERVICES
CITY ASSISTANCE
COURT RESTRICTED
INTEREST & SINKING FUND
WATER AND SEWER
SUMMARY
WATER & SEWER
ADMINISTRATION
CAPITAL RECOVERY-
WATER
CAPITAL RECOVERY-
SEWER
146
152
159
164
170
179
183
188
192
194
200
201
214
224
230
140
13 STREETS
PARKS, RECREATION, &
COMMUNITY SERVICES
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13015ORGANIZATION CHART
LETTER FROM CITY MANAGER
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NON DEPARTMENTAL
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CITY OF SCHERTZ
TABLE OF CONTENTS
DRAINAGE
REVENUES
EXPENDITURES
SUMMARY
EMERGENCY MEDICAL SERVICES
(EMS)
REVENUES
EXPENDITURES
SUMMARY
SCHERTZ ECONOMIC DEVELOPMENT
CORPORATION
REVENUES
EXPENDITURES
SUMMARY
SPECIAL REVENUE FUNDS
SPECIAL EVENTS
PUBLIC, EDUCATIONAL, AND
GOVERNMENT (PEG) ACCESS
FUND
HOTEL/MOTEL TAX
PARK FUND
238
239
250
251
252
263
264
265
275
278
282
288
237
ROADWAY AREA 2
ROADWAY AREA 3
ROADWAY AREA 4
LIBRARY FUND
HISTORICAL COMMITTEE
300
304
308
312
316
292TREE MITIGATION
ROADWAY AREA 1 296
APPENDICES 322
236
249
262
274
GLOSSARY 377
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CITY OF SCHERTZ
September 3, 2024
TO: The Honorable Mayor and Councilmembers
FROM: Steve Williams, City Manager
SUBJECT: Adopted Budget for Fiscal Year 2024-25
The proposed budget for FY 24-25 was filed with the City Secretary on August 2, 2024, in accordance with
the requirements of the City Charter. Revenues in each of the funds meet or exceed proposed
expenditures when utilizing excess reserves. There will be two public hearings for resident input on August
20, 2024, and September 3, 2024.
This budget makes significant strides in continuing the pursuit of the City’s goals of 1) ensuring a
competitive position with regards to Staff Compensation ; 2) properly maintaining the City’s Infrastructure,
with a particular emphasis on Street Maintenance and Repair ; 3) creating and implementing a
comprehensive Capital Improvement Program (CIP); 4) increasing Staffing Levels to ensure excellent
service; and 5) constructing new and/or remodeling City Facilities.
This is achieved by implementing an across-the-board salary increase of 3.5% for all departments based on
the Bureau of Labor Statistics Employer Cost Index (ECI) for State and Local Government workers. The ECI
measures wage and benefit costs across the country for state and local government jobs. As of June 30,
2024, the ECI showed a 5.1% increase; however, this budget includes a lower percentage to align with
revenue projections. It will be implemented in October 2024 with the new budget and will increase
individual salaries, as well as adjust the Grade and Step programs accordingly. In addition to the ECI,
funding is included to continue the City’s Step Program (4%) for public safety positions and a Merit (0-4%)
for non-public safety positions, based on performance evaluation.
Street maintenance is a priority again this year. In FY 23-24, the City purchased a pothole truck, developed
an online dashboard to monitor progress, and utilized $1,000,000 in excess fund balance to complete
additional projects (on top of a base budget of $650,000). In FY 24-25, it is anticipated that all three will
provide the necessary momentum to fully implement a more aggressive street maintenance program.
The construction of larger capital projects is included in the City’s new comprehensive CIP. The CIP is the
City’s 10-year plan to ensure that current and future capital needs are identified, prioritized, have a
construction timeline, and may be funded with projected resources. It includes water, sewer, streets, parks,
facilities, and drainage projects that typically cost more than $250,000 and last for at least five years. They
are funded with a variety of sources, such as bonds, grants, impact fees, and cash. The first year of the CIP is
the Capital Budget for the upcoming fiscal year and it is adopted along with the Operating Budget.
In September of this year, the City will issue $20,000,000 in Certificates of Obligation (COs) to fund various
streets projects throughout the City. Regarding past bond elections, in 2010, voters approved a bond
package for the construction of additional baseball fields, a soccer complex, an animal adoption center, the
relocation of a playscape, an indoor aquatic center, and infrastructure improvements to Main Street. Of the
2010 bonds, the only remaining project is for the Main Street improvements, which are scheduled to begin
in October of 2024. In 2021, voters approved a bond package for the construction of Fire Station #4. These
funds have been issued, the land has been purchased, and the project is currently in the design phase. Its
projected opening date is in early calendar year 2026.
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CITY OF SCHERTZ
To address ongoing staffing needs, the following positions are included in the budget: an EMS Battalion
Chief; 5 Water/Sewer Workers; and a Meter Technician. Also included is the reclassification of the EMS
Supply Coordinator from a part-time to a full-time position and upgrading the Public Works Customer
Service Representative to an Administrative Assistant.
The Guadalupe County Tax Assessor/Collector calculated the City’s total combined taxable assessed value
at $5,645,026,665. This is a 3.9% increase or $213,600,527 over last fiscal year. Slower development in FY 22-
23 has resulted in less taxable value being added than in recent years. Nevertheless, development is
accelerating with such projects as the Schertz Station retail center and its associated build-to-rent
residential neighborhood, the construction of multiple warehouse/distribution centers, and the expansion
of The Crossvine neighborhood. All of which will provide additional tax revenues.
The FY 24-25 Budget increases the current property tax rate to $0.4900 per $100 of assessed property
valuation. The Maintenance & Operations (M&O) portion of the tax rate, which is dedicated for city
operations, increases to $0.3326 from $0.3324, while the Interest & Sinking (I&S) portion, which pays the
City’s bonded indebtedness, increase to $0.1574 from $0.1548.
Sales taxes in the City of Schertz have experienced strong growth in the past few years averaging over 10%
annual growth the past 3 years but have leveled off in FY 23-24. Historic long-term growth has been at 7%
but is expected to be around 3.5% by year end September 2024. Staff has been keeping an eye on the
economy and the Federal Reserve. The Federal Reserve has stated their desire to curb inflation and has
taken frequent action to slow down the economy. Current inflation factors are showing a slowdown and
with the Federal Reserve looking to decrease the rate and stimulate the economy during FY 24-25. This
directly affects mortgage lending rates and could increase home purchasing once the rates are lowered.
As such, while in FY 24-25 the City is expected to see 6% growth in sales tax revenue, staff will watch for
potential changes in revenue growth and plan accordingly.
The City has an adopted goal of keeping a General Fund fund balance level of 26% of operating
expenditures, and if over that target, must reduce the fund balance to 26% within five years. At this time, it
is estimated the General Fund will have a fund balance equal to 31% of operating expenditures by the end
of September 2024 and 25% at the end of September 2025. This is below the intended goal and staff will be
charged to return the fund balance to 26% within one year.
I would like to thank all Department Heads for their assistance in the development of this document.
Special thanks are due to the following people for their critical roles in the completion of this budget:
Deputy City Manager Brian James, Assistant City Manager Sarah Gonzalez, and Finance Department staff
Jessica Dycus, Mike Walkden, and Finance Director James Walters.
Lastly, I would like to thank the Mayor and City Council for your continued support and leadership.
Together, we are providing vision and quality operations to the City while being good stewards of the
resources our residents and businesses have provided.
Sincerely,
Steve Williams
City Manager
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ORGANIZATIONAL CHART
City Council
CityManagerSteveWilliams
MunicipalCourtJudge
CitySecretarySheilaEdmondson
Deputy CityManagerBrian James
EMS ChiefJason Mabbitt
Assistant City ManagerSarahGonzalez
Police ChiefJim Lowery
Fire ChiefGreg Rodgers
EconomicDevelopmentScott Wayman
Planning &CommunityDevelopmentLesa Wood
Public WorksLarry Busch
EngineeringKathy Woodlee
Internal ServicesDawniecia L.Hardin Trussell
Council Appointed Officials
Executive Team
Directors
Parks &RecreationLauren Shrum
Public AffairsLinda Klepper
HumanResourcesJessica Kurz
FinanceJames Walters
LibraryMelissa Uhlhorn
CITY OF SCHERTZ
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EXECUTIVESUMMARY
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EXECUTIVE SUMMARY
GENERAL FUND
Revenue: Revenues for FY 2024-25 Budget are expected to increase 3.5% from the FY 2023-24 year-end
estimate. The largest contributor to this increase will be from property and sales taxes.
Expenses: The overall FY 2024-25 Budget increased 3.1% from the FY 2023-24 year-end estimates. This
includes wage increases of 3.5% across the board as well as a 2% merit for non-public safety and a step
increase for public safety.
City Council
The Proposed FY 2024-25 Budget increases 4.1% from the FY 2023-24 year-end estimates for anticipated
CPI increases.
City Manager
The FY 2024-25 Budget decreases 10.2% from the FY 2023-24 year-end estimates. The decrease is due to
transferring the personnel related to Economic Development services to their own department in the
General Fund and the removal of the Assistant to the City Manager position.
Municipal Court
The FY 2024-25 Budget increased 1.2% from FY 2023-24 year-end estimates for the proposed wage
adjustments.
311 Customer Service
The FY 2024-25 Budget increases 2.0% from the FY 2023-24 year-end estimates caused by the wage
adjustments with no other changes to operation.
Planning & Zoning
The FY 2024-25 Budget decreases by 2.1% from the FY 2023-24 year-end estimate. Increase in personnel
expenditures is offset by less capital outlay.
Legal Services
The FY 2024-25 Budget is $20,000 lower then the FY 2023-24 year end estimate. The level of legal services
used in FY 2023-24 is not expected to continue in FY 2024-25.
Economic Development
The FY 2024-25 Budget increased 14.9% from FY 2023-24 year-end estimates for the proposed ECI wage
adjustments and additional contributions to the TIRZ.
City Secretary
The FY 2024-25 Budget increases 6.9% from the FY 2023-24 year-end estimate from the anticipated wage
adjustments and full year funding of the Classification & Compensation Study implementation results.
Non-Departmental
The FY 2024-25 Budget increases 28.8% from the FY 2023-24 year-end estimate due to higher insurance
policy rates and is offset by setting the contingency account to $180,000 total.
CITY OF SCHERTZ
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EXECUTIVE SUMMARY
Public Affairs
The FY 2024-25 Budget increases 1.8% from the FY 2023-24 year-end estimates. The increase is caused by
the anticipated wage adjustments.
Engineering
The FY 2024-25 Engineering Budget increased 16.4% from the FY 2023-24 year-end estimates for filling
multiple position vacancies and planned wage increases.
Police
The fiscal year 2024-25 budget has experienced a decrease of 3.3% compared to the year-end estimates of
fiscal year 2023-24. Within the fiscal year 2023-24, five (5) school resource officers were incorporated into
the budget unfunded. We have added one position, but four still need to be funded. Upon the
employment of these officers, an amendment will be made to the contract with Schertz-Cibolo-Universal
City ISD, resulting in supplementary funds being allocated to the budget. The most significant reductions
in the budget are attributable to capital outlay (-$950,801). Orders from previous fiscal years were delivered
in FY 2023-24 resulting in higher-than-normal expenditures. The costs for vehicle replacement will remain
consistent, with the police department scheduled to replace eight vehicles during fiscal year 2024-25.
Fire Rescue
The FY 2024-25 Budget will increase 8.8% from the FY 2023-24 year-end estimate. This increase comes
from adding 3 new captain positions, promoting 3 Firefighters to Fire Apparatus Operators (FAO) and from
anticipated wage adjustments.
Inspections
The FY 2024-25 Budget increases 12.4% from the FY 2023-24 year-end estimate with the anticipated wage
adjustments.
Neighborhood Services
The FY 2024-25 Budget decreases 0.4% from the FY 2023-24 year-end estimate. Fewer capital purchases
almost offset the anticipated wage adjustments.
Streets
The FY 2024-25 Budget will decrease 1.6% from the FY 2023-24 year-end estimate. Personnel increases with
anticipated wage adjustments while staff has engaged contractors to resurface streets for the next year.
Overall repairs and maintenance 2024-25 budget has decreased from FY 2023-24 estimate back towards
base budget.
Parks
The FY 2024-25 Budget will decrease 3.6% from the FY 2023-24 year-end estimate. Personnel increases
from the anticipated wage adjustment is offset by fewer park improvements with the completion of
existing projects.
Pools
The FY 2024-25 Budget increased 6.5% from FY 2023-24 year-end estimates for the proposed wage
adjustments.
CITY OF SCHERTZ
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EXECUTIVE SUMMARY
CITY OF SCHERTZ
Event Facilities
The FY 2024-25 Budget will decrease 5.3% from the FY 2023-24 year-end estimate due to lower Capital
Outlay costs in 2024-25.
Library
The Library FY 2024-25 Budget increases 4.4% from the FY 2023-24 year-end estimate with the anticipated
wage increase.
Information Technology
The Information Technology FY 2024-25 Budget increases 12.2% from the FY 2023-24 year-end estimate.
The increase is due to the anticipated wage adjustments, contractual software increases, and new server
purchases for police officers’ virtual terminals.
Human Resources
The FY 2024-25 Budget will increase 1.2% from the FY 2023-24 year-end estimate with the anticipated
wage increase.
Finance
The FY 2024-25 Budget will increase 8.6% from the FY 2023-24 year-end estimate. This increase is due to
increased costs for services and goods. Also, with anticipated wage increase from Class and Comp study.
Purchasing & Asset Management
The FY 2024-25 Budget reflects an increase of 22% from the FY 2023-24 year-end estimate to account for
training related to new staff certifications and anticipated wage increases.
Fleet Services
The FY 2024-25 Budget will decrease 11.7% from the FY 2023-24 year-end estimate. Supplies and
Equipment and Capital Outlay costs are lower for 2024-25 budget compared to estimated 2023-24 costs.
Facility Services
The FY 2024-25 Budget decreases 3.4% from the FY 2023-24 year-end estimates. The building
maintenance funds were moved from Maintenance Services to Capital Outlay to better track emergency
repairs and routine maintenance versus building renovations and large repair projects.
City Assistance
The FY 2024-25 Budget will decrease $13,270 from the FY 2023-24 year-end estimate.
Court Restricted Funds
The FY 2024-25 Budget will increase $91,000 from the FY 2023-24 estimate to match the projected revenue
for 2024-25.
Interest & Sinking Fund
Revenues: Revenues for FY 2024-25 Budget increased 9.5% from the FY 2023-24 estimate with higher
property values and an increase in the I&S tax rate.
Expenses: The FY 2024-25 Budget will increase 7.6% from the FY 2023-24 year-end estimate following the
existing debt payment schedule.
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EXECUTIVE SUMMARY
CITY OF SCHERTZ
Water & Sewer Fund
Revenue: Revenues for FY 2024-25 Budget are expected to increase 3.3% from the FY 2023-24 year-end
estimate due to account growth and fee increases.
Expenses: The FY 2024-25 Budget increased 9.7% from the FY 2023-24 year-end estimate due to
anticipated wage adjustments and the purchase of a replacement Combo Vac Truck, system monitoring
upgrades and easement acquisition for future infrastructure.
Utility Billing
The FY 2024-25 Budget increases 13.6% from the FY 2023-24 year-end estimate due to anticipated wage
adjustments and the addition of a Lead Clerk position and higher credit card fees as more customers pay
by phone or online.
Administration
The FY 2024-25 Budget will increase 1.9% from the FY 2023-24 year-end estimate due to anticipated wage
adjustments and the purchase of a replacement Combo Vac Truck, system monitoring upgrades and
easement acquisition for future infrastructure.
Capital Recovery Fund – Water
The FY 2024-25 Budget will be set at $19,000 for any professional services or studies that need to be
completed.
Capital Recovery Fund - Sewer
The FY 2024-25 Budget will be set at $33,000 for any professional services or studies that need to be
completed.
Drainage Fund
Revenue: The FY 2024-25 Budget increased 10.1% from the FY 2023-24 year-end estimate from anticipated
service additions.
Expenses: The FY 2024-25 Budget will decrease 4.9% from the FY 2023-24 year-end estimate.
EMS Fund
Revenue: Revenues for FY 2024-25 Budget are expected to increase 13.6% from FY 2023-24 year-end
estimates from an increase in transports and new service contracts with customer cities.
Expenses: The FY 2024-25 Budget will increase 8.0% from the FY 2023-24 year-end estimate due to
anticipated wage adjustments and the addition of 4 EMT positions.
Schertz Economic Development Corporation (SEDC)
Revenues: The SEDC receives one-half of one percent of all sales and use tax generated within the City of
Schertz. The revenue for FY 2024-25 budget is projected to decrease by 2.9% from the FY 2023-24 year-end
estimate. The decrease is due to the expected lowering of the Federal Funds Rate which the City’s
investment income closely follows, as well as having less funds invested overall.
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EXECUTIVE SUMMARY
CITY OF SCHERTZ
Expenses: The SEDC funds are restricted to those expenses authorized by the Texas Local Government
Code sections 501 and 505. The expenses for FY 2024-25 are projected to increase $15,874,880 to fund
approved incentive payments and contributions to the City. The City contributions will go toward Lookout
Road improvements and additional field lighting at the Schertz Soccer Complex. City Support Services
increase from year end estimates to utilize the maximum allowed Marketing and Promotion dollars.
Unspent Marketing and Promotion dollars may be carried forward per State statute for Marketing and
Promotion purposes.
Project Expenses: The SEDC is funding improvements to Lookout Rd, signalization, and lighting additional
fields at the Schertz Soccer Complex.
Special Events Fund
Revenue: Revenue budget has decreased, and it is now set at $55,000 each year and any additional covers
event expenses.
Expenses: The Special Events Fund FY 2023-24 Budget is set at $55,000 with no change in operations.
Public, Educational, and Governmental Access (PEG) Fund
Revenue: Revenues for FY 2024-25 Budget are expected to decrease by $19,417 from the FY 2023-24 year-
end estimates as the community moves away from cable.
Expenses: The PEG Fund FY 2024-25 Budget decreased to $64,000 with the continued implementation of
the communication master plan.
Hotel Motel Tax Fund
Revenue: Revenue for FY 2024-25 Budget is expected to increase 5.4% from the FY 2023-24 year end
estimates.
Expenses: The Hotel Motel Tax Fund FY 2024-25 Budget decreases 32.5% from FY 2023-24 year-end
estimate. The change for this year expenses is caused by the sign replacement.
Park Fund
Revenue: The revenue for FY 2024-25 Budget is expected to be $154,750 in anticipation of a new
development which will pay into the fund.
Expenses: The FY 2024-25 Budget is set at $100,000 to utilize incoming funds for park improvements.
Tree Mitigation
Revenue: The revenue for the FY 2024-25 Budget is expected to increase 36.9% from 2023-24 year-end
estimate following the previous years’ trends.
Expenses: The FY 2024-25 Budget increases 12.1% from FY 2023-24 year-end estimate for additional tree
planting.
Roadway Impact Fee Area 1
The FY 2024-25 Budget will be set at $5,000 for any professional services or studies that need to be
completed.
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EXECUTIVE SUMMARY
CITY OF SCHERTZ
Roadway Impact Fee Area 2
The FY 2024-25 Budget will be set at $105,000 for any professional services or studies that
need to be completed and to reimburse developers for road construction.
Roadway Impact Fee Area 3
The FY 2024-25 Budget will be set at $5,000 for any professional services or studies that need to be
completed.
Roadway Impact Fee Area 4
The FY 2024-25 Budget will be set at $3,000 for any professional services or studies that need to be
completed.
Library Fund
Revenues: Revenue for FY 2024-25 is expected to decrease $5,503 from the FY 2023-24 estimate with a
withdraw from their fund balance.
Expenses: The Library Fund’s FY 2024-25 Budget will decrease $5,285 from the FY 2023-24 year-end
estimate.
Historical Committee
Revenues: Revenue for FY 2024-25 will remain at the same funding allocation as FY 2023-24.
Expenses: The Historical Committee’s FY 2024-25 Budget will increase slightly the FY 2023-24 estimate.
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BUDGET PROCESS
STRATEGIC PLANNING
At the beginning of the budget process, the City Council, City Management and
Department heads gather at a pre-budget retreat to discuss priorities and goals for the
upcoming fiscal year budget.
REVENUE PROJECTION
The Finance Department staff develops revenue projections based upon trend analysis,
anticipated changes in the local, state and national economies, and discussions with
other departments. The revenue projection is used to determine the financial limitations
for the development of the budget.
BUDGET DEVELOPMENT
The budget was developed based on zero base budgeting. Supplemental requests for
capital items, new personnel, expanded services, or other items that do not fit within
normal operating budgets are requested and justified separately. Upon completion of
the proposed budget, department heads submit their budget request to the Finance
Department for review, after which the budget is submitted to the City Manager for
review and approval. The City Manager meets with his direct reports to discuss and
adjust where needed.
BUDGET
The City Manager submits to the City Council a proposed operating budget City Councill
meets for budget workshops to review the proposed budget and ensure it meets the
priorities and goals set at the beginning of the budget process.
PUBLIC HEARINGS/BUDGET ADOPTION
Public hearings are held to inform the public about the proposed budget and tax rate
and give citizens the opportunity to comment. The budget and tax rate take effect on
October 1st.
CITY OF SCHERTZ
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FY 2024-2025
BUDGET CALENDAR
DATE ACTION
March Pre Budget Retreat
April
Budget Kickoff- go over instructions for preparing budget,
calendar and process. Departments submit Year end
projections to Finance for review and approval.
May Departments submit base budget and fee schedules to
Finance for review and approval
June City Management reviews budgets and supplemental
requests
July Fee Schedule is presented to Council. Tax rate is reviewed by
Finance and City Manager.
August Budget Retreat, Budget workshop, and first public hearing
on Budget & Tax Rate. The preliminary Tax rate is set.
September Second public hearing and vote on budget & tax rate
October New budget in effect
CITY OF SCHERTZ
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BUDGET STRUCTURE
GENERAL FUND
The City’s primary governmental operating fund. Allocates property taxes, sales taxes, fees, fines and other
revenue sources to provide basic City services, such as Police, Fire, Street Maintenance, Park Maintenance,
Building Inspections, Support Services, and others. It is used to account for all financial resources that
cannot otherwise be accounted for in other funds that have specific purposes.
INTEREST & SINKING FUND
This fund is used to account for the accumulation of resources for and the payment of general long term
debt principal and interest on city debt.
ENTERPRISE FUNDS
Enterprise funds are used to account for governmental activities that are similar to those found in private
businesses. The major revenue source for these enterprise funds is the rate revenue generated from the
customers who receive the services provided. Expenses for these services are paid for through revenue
generated from services provided.
WATER & SEWER
Fund tracks revenue and expenses for the City’s water, sewer, and solid waste functions and is
managed by the Public Works Department.
•CAPITAL RECOVERY WATER
The Capital Recovery program is designated to support future growth of population
and commercial water and wastewater demands without an impact on existing
customers while keeping bond supported programs to a minimum.
•CAPITAL RECOVERY SEWER
The Capital Recovery program is designated to support future growth of population
and commercial water and wastewater demands without an impact on existing
customers while keeping bond supported programs to a minimum.
EMERGENCY MEDICAL SERVICES (EMS)
Schertz Emergency Medical Services responds to 911 requests for ambulance service across a 220 square
mile service area that includes the municipalities of Schertz, Cibolo, Live Oak, Marion, Santa Clara, Selma,
Universal City, western Guadalupe County, Comal County Emergency Services District (ESD) #6 (about
25% of Comal County including the City of Garden Ridge); and a small portion of unincorporated Bexar
County.
DRAINAGE
The Public Works Drainage Division is responsible for the maintenance and management of drainage
channels, storm water inlets, floodways, road rights-of-way, alleys, and compliance with regulations, as
well as reviewing subdivision plans and the issuance of permits for development and that might affect
drainage infrastructure.
SCHERTZ ECONOMIC DEVELOPMENT FUND
The mission of the City of Schertz Economic Development Corporation (SEDC) is to grow the Schertz
economy through Projects.
CITY OF SCHERTZ
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BUDGET STRUCTURE
SPECIAL REVENUE FUNDS
Special revenue funds are used to account for the proceeds of certain specific revenue sources that are
legally restricted to expenditures for specified purposes.
•SPECIAL EVENTS
The Special Events Fund is designated to monitor and manage funds appropriated to host
community events, sponsored or co-sponsored, by the City of Schertz.
•PUBLIC, EDUCATIONAL, and GOVERNMENT (PEG) ACCESS FUND
The PEG Fund is dedicated to provide communication infrastructure in the City. This will
allow the City to better reach the citizens with necessary information.
•HOTEL/MOTEL TAX
Revenues for the Hotel/Motel Fund are derived from a 7% tax on rooms rented in the City.
These revenues are used to support Schertz as a destination location.
•PARK FUND
The Park Fund is a special fund designated to monitor and manage funds for the
management of the City of Schertz Urban Forest and capital improvements of the City of
Schertz Park System.
•TREE MITIGATION
Tree mitigation fund is a special fund that is derived from revenue from permits for tree
removal issued in connection with a building permit, subdivision plan, and site plan.
•ROADWAY AREA 1-4
The Roadway Impact Fee program is designated to support future growth of population and
commercial roadway demands while keeping bond supported programs to a minimum.
•LIBRARY FUND
The purpose of the Library Advisory Board is to provide citizen input to the City of Schertz on
Library policy and operation and to raise community awareness of the library and its services.
•HISTORICAL COMMITTEE
This function is funded from the Special Events Fund by a transfer. The Historical Committee
reviews locations for possible historic value and distributes books about the history of
Schertz.
CITY OF SCHERTZ
26
GENERALFUND
27
TAX YEAR RATES AND PROPERTY EVALUATION
YEAR RATE TOTAL TAXABLE VALUATION
2015 0.4911 $3,029,803,646
2016 0.4911 $3,255,978,906
2017 0.4910 $3,413,283,122
2018 0.5149 $3,545,808,786
2019 0.5146 $3,761,245,673
2020 0.5121 $3,906,217,828
2021 0.5121 $4,068,009,738
2022 0.4950 $4,802,195,802
2023 0.4872 $5,440,641,228
2024 0.4900 $5,575,749,725
20
1
5
20
1
6
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
10
Y
r
.
A
v
g
.
$0.00
1,000,000,000.00
2,000,000,000.00
3,000,000,000.00
4,000,000,000.00
5,000,000,000.00
6,000,000,000.006
5
4
3
2
1
0
Value inBillions
TAXABLE ASSESED PROPERTY VALUES
28
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 10-yr. avg.0.0
0.1
0.2
0.3
0.4
0.5
0.6 RATE PER HUNDRED VALUATION
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024$0.00
$100.00
$200.00
$300.00
$400.00
$500.00
$600.00
TAX ON $100,000 VALUATION BY YEAR
29
REVENUESALL FUNDS
Capital Recovery 2.5%
Water &
Sewer
26.9%
Drainage 1.3%
Schertz EMS 12.3%
Special Revenue 1.4%
SED Corporation 6.8%
General Revenue 37.6%
Debt Service 7.9%
REVENUES - ALL FUNDS
GENERAL REVENUE $49,993,629
DEBT SERVICES $9,710,920
WATER & SEWER $32,860,415
DRAINAGE $1,566,283
SCHERTZ EMS $15,070,944
CAPITAL RECOVERY $3,038,915
SPECIAL REVENUE $1,671,000
HISTORICAL COMMITTEE $14,250
SED CORPORATION $8,343,000
TOTAL $122,269,356
30
EXPENDITURESALL FUNDS
Operation Support &
Services
15.3%
Capital Expenses
5.4%
Debt Services 9.7%
Personnel 36.2%
Supplies 1.6%
Professional &
City Services
13.5%
Utility & Maintenance
Services
16.2%
EXPENDITURES - ALL FUNDS
DEBT SERVICE $12,780,232
PERSONNEL $47,816,225
SUPPLIES $1,905,807
PROFESSIONAL & CITY SERVICES $17,905,286
UTILITY & MAINTENANCE SERVICES $21,439,444
OPERATION SUPPORT & SERVICES $20,160,855
CAPITAL EXPENSE $7,181,278
MISC/PROJECTS $3,000,000
TOTAL $132,189,127
31
FUND BALANCE - ALL FUNDS
Estimated
Beginning
Balance
10/01/2024
FY 2025
Adopted
Revenues
FY 2025
Adopted
Expenditures
Budgeted
Ending
Balance
09/30/2025
GENERAL FUND 12,492,280 49,993,629 52,589,778 9,896,131
SPECIAL EVENTS 158,122 55,000 55,000 158,122
PUBLIC, Ed., & GOV. FUND (770,686)64,000 64,000 (770,686)
TAX I&S FUND 1,151,737 9,710,920 10,193,020 669,637
WATER & SEWER FUND 29,922,525 32,860,415 35,011,333 27,771,607
CAPITAL RECOVERY FUND 8,410,711 3,038,915 170,000 11,279,607
DRAINAGE FUND 484,896 1,566,283 1,635,862 415,317
EMS FUND 3,224,296 15,070,944 15,371,822 2,923,847
SEDC FUND 33,065,687 8,343,000 16,668,840 24,739,847
HOTEL TAX FUND 3,503,346 1,226,500 208,722 4,521,124
PARK FUND (264,985)154,750 100,000 (210,253)
TREE MITIGATION FUND 731,843 149,250 85,000 796,093
LIBRARY BOARD 71,653 21,500 21,500 71,653
HISTORICAL COMMITTEE 34,102 14,250 14,250 34,102
ALL FUNDS 92,215,527 122,269,356 132,189,127 82,295,756
32
GENERAL FUNDEXPENDITURES
BY FUNCTION
Public Environment 5.9%
Internal
Services
18.0%
Miscellaneous
0.8%
Public Safety 44.3%
General Government 16.3%
Parks and Culture 10.1%
GENERAL FUND EXPENDITURES - BY FUNCTION
PUBLIC SAFETY $25,727,540
GENERAL GOVERNMENT $8,562,138
PARKS & CULTURE $5,293,690
PUBLIC ENVIRONMENT $3,118,351
INTERNAL SERVICES $9,472,393
MISCELLANEOUS EXPENSE $415,666
TOTAL $52,589,778
33
REVENUES
GENERAL FUND
Inter-Jurisdictional 3.7%
Inter-Fund Transfers 7.0%
Miscellaneous
4.8%
Taxes 42.2%
Sales Tax 28.6%
Franchises 5.3%
Permit/License Fee 6.2%
Municipal Court 0.9%
GENERAL FUND - REVENUES
TAXES $21,109,377
SALES TAX $14,300,000
FRANCHISES $2,630,000
PERMITS/LICENSE/FEES $3,875,739
MUNICIPAL COURT $360,440
INTER-JURISDICTIONAL $1,843,533
INTER-FUND TRANSFERS $3,485,520
MISCELLANEOUS INCOME $2,389,202
TOTAL $49,993,629
34
EXPENDITURES
GENERAL FUND
Utility & Maintenance Services 7.6%
Operation Support & Services 8.9%
Capital 5.3%
Personnel 67.6%
Supplies 1.9%
Professional & City
Services
8.6%
GENERAL FUND - EXPENDITURES
PERSONNEL $35,576,732
SUPPLIES $1,001,407
PROFESSIONAL & CITY SERVICES $4,537,735
UTILITY & MAINTENANCE SERVICES $4,022,369
OPERATION SUPPORT & SERVICES $4,667,375
CAPITAL EXPENSE $2,784,160
TOTAL $52,589,778
35
DESCRIPTION
The General Fund is the City’s primary governmental operating fund. It is used to
account for all financial resources that cannot otherwise be accounted for in other
funds that have specific purposes, such as the Water and Sewer Fund or Special
Revenue Funds. All general tax revenues, franchise fees, permits, interest income
and any other fees that are not allocated by law or otherwise restricted to other
funds are accounted for in this fund. It accounts for the majority of City services,
like Police, Fire, Parks, Community Development, Library, and internal support
services.
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenues
Taxes $28,794,951 $32,627,390 $33,739,050 $35,321,377
Franchises 2,494,637 2,519,642 2,530,917 2,630,000
Permits & Licenses 2,203,972 2,077,758 2,500,092 2,065,700
Fees 1,862,071 1,983,071 2,208,969 2,006,139
Fines & Forfeitures 664,271 451,883 357,655 357,840
Inter-Jurisdictional 961,604 1,156,824 1,258,806 1,843,533
Fund Transfers 3,123,769 3,156,639 3,204,837 3,485,520
Investment Income 90,736 1,049,319 1,240,000 1,150,000
Miscellaneous 733,742 694,045 1,249,747 1,045,500
Total $40,929,754 $45,716,572 $48,290,072 $49,993,629
Expenses
General Government $6,573,414 $6,791,423 $7,743,741 $8,562,138
Public Safety 18,633,808 20,320,040 25,115,903 25,727,540
Public Environment 1,926,603 2,278,233 3,169,207 3,118,351
Parks & Recreation 2,577,796 3,149,873 3,904,478 3,811,918
Cultural 1,144,684 1,277,826 1,416,603 1,481,722
Internal Service 7,169,922 7,859,785 9,094,317 9,472,393
Misc & Projects 2,218,615 1,138,805 587,936 415,666
Total $40,244,842 $42,815,984 $51,032,185 $52,589,778
Change in Fund Balance $684,912 $2,900,588 -$2,730,113 -$2,596,149
36
PROGRAM JUSTIFICATION AND ANALYSIS
Revenue: Revenues for FY 2024-25 Budget are expected to increase 3.5% from
the FY 2023-24 year-end estimate. The largest contributor to this increase will be
from property and sales taxes.
Expenses: The overall FY 2024-25 Budget increased 3.1% from the FY 2023-24
year-end estimates. This includes wage increases of 3.5% across the board as
well as a 2% merit for non-public safety and a step increase for public safety.
37
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Taxes 32,627,390 35,018,000 33,739,050 35,409,397
Franchises 2,519,642 2,795,000 2,530,917 2,630,000
Permits & Licenses 2,077,758 1,428,420 2,500,092 2,065,700
Fees 1,983,521 1,702,160 2,208,969 2,006,139
Fines 451,884 405,980 357,655 357,840
Inter-jurisdictional 1,156,824 1,196,684 1,258,806 1,843,533
Inter-Fund Transfers 3,156,639 4,493,340 3,204,837 3,485,520
Investment Income 1,049,319 1,200,000 1,240,000 1,150,000
Miscellaneous 695,855 437,407 1,249,747 1,045,500
45,718,832 48,676,991 48,290,072 49,993,629
NONDEPARTMENTAL 2,570,624 2,033,527 1,769,303 2,276,771
CITY COUNCIL 119,977 151,565 133,658 136,639
CITY MANAGER 1,271,469 993,260 1,132,477 1,016,690
MUNICIPAL COURT 414,255 447,441 436,772 441,911
CUSTOMER RELATIONS-311 130,382 138,257 149,811 152,771
PLANNING & ZONING 339,309 450,686 447,066 437,608
LEGAL SERVICES 69,233 90,000 110,000 90,000
ECONOMIC DEVELOPMENT - 1,548,032 1,500,897 1,724,639
CITY SECRETARY 199,000 267,971 252,750 270,115
PUBLIC AFFAIRS 612,058 674,787 636,504 648,161
ENGINEERING 1,059,905 1,371,896 1,174,723 1,366,833
6,786,213 8,167,422 7,743,961 8,562,138
POLICE 10,965,927 13,904,627 14,063,656 13,602,271
FIRE & RESCUE 7,756,540 8,385,016 9,195,191 10,085,401
INSPECTIONS 1,141,246 1,370,411 1,304,153 1,489,339
NEIGHBORHOOD SERVICES 456,325 528,388 552,902 550,529
20,320,040 24,188,442 25,115,903 25,727,540
FINANCIAL SUMMARY
REVENUE SUMMARY
TOTAL REVENUES
EXPENDITURE SUMMARY
GENERAL GOVERNMENT
TOTAL GENERAL GOVERNMENT
PUBLIC SAFETY
TOTAL PUBLIC SAFETY
38
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
STREETS 2,278,233 3,373,851 3,169,207 3,118,351
2,278,233 3,373,851 3,169,207 3,118,351
PARKS 2,064,223 2,384,461 2,604,342 2,502,218
POOLS 562,064 594,552 621,552 665,023
COMMUNITY/CIVIC CENTER 523,587 576,841 678,410 644,677
3,149,873 3,555,854 3,904,304 3,811,918
CULTURAL
LIBRARY 1,277,826 1,386,218 1,416,603 1,481,772
1,277,826 1,386,218 1,416,603 1,481,772
INFORMATION TECHNOLOGY 2,884,164 3,382,118 3,369,223 3,839,385
HUMAN RESOURCES 750,340 914,880 876,100 886,330
FINANCE 729,239 792,929 767,960 840,226
PURCHASING & ASSET MANAGEMENT 282,935 328,466 248,874 319,063
FLEET SERVICE 1,212,819 1,513,007 1,648,933 1,476,571
BUILDING MAINTENANCE 2,000,288 2,062,642 2,183,182 2,110,818
7,859,785 8,994,042 9,094,272 9,472,393
PROJECTS 850,204 1,250,000 250,000 -
CITIZENS ASSISTANCE 288,081 317,666 335,936 322,666
COURT RESTRICTED FUNDS 521 10,000 2,000 93,000
1,138,805 1,577,666 587,936 415,666
42,810,774 51,243,495 51,032,185 52,589,778
OVER/UNDER 2,908,058 (2,566,504) (2,742,113) (2,596,149)
FUNDING FROM RESERVES - (1,288,503) - -
BEGINNING FUND BALANCE 12,326,335 15,234,393 15,234,393 12,492,280
ENDING FUND BALANCE 15,234,393 11,379,387 12,492,280 9,896,131
PUBLIC ENVIRONMENT
PARKS & RECREATION
TOTAL PARKS & RECREATION
TOTAL PUBLIC ENVIRONMENT
MISCELLANEOUS
TOTAL MISCELLANEOUS
TOTAL EXPENDITURES
TOTAL CULTURAL
INTERNAL SERVICE
TOTAL INTERNAL SERVICE
39
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Taxes
101-101-411100 Advalorem Tax - Current 18,050,016 19,100,000 19,100,000 20,071,377
101-101-411110 Disable Veterans Assist Pymnt 1,179,232 1,500,000 868,704 800,000
101-101-411200 Advalorem Tax - Delinquent 95,933 50,000 50,000 50,000
101-101-411300 Advalorem Tax - P&I 115,961 100,000 125,000 100,000
101-101-411500 Sales Tax Revenue-General Fund 13,097,900 14,180,000 13,500,000 14,300,000
101-164-411600 Bingo Tax 11 - 13 20
101-164-411700 Mixed Beverage 88,336 88,000 95,333 88,000
Total Taxes 32,627,390 35,018,000 33,739,050 35,409,397
Franchises
101-101-421200 Center Point/Entex Energy 148,373 145,000 150,000 151,000
101-101-421220 City Public Service 1,201,362 1,400,000 1,200,000 1,280,000
101-101-421240 Guadalupe Valley Elec Co-op 550,705 550,000 579,583 580,000
101-101-421250 New Braunfels Utilities 77,522 85,000 78,000 82,000
101-101-421300 Spectrum-State Franchise 294,763 290,000 280,000 288,000
101-101-421460 Direct TV Franchise Fee 21,916 30,000 22,000 24,000
101-101-421480 Other Telecom Franchise 48,036 100,000 22,000 25,000
101-101-421500 Solid Waste Franchise Fee 176,965 195,000 199,333 200,000
2,519,642 2,795,000 2,530,917 2,630,000
Permits & Licenses
101-258-431100 Home Occupation Permit 210 550 550 550
101-258-431101 Bldg Permit - Residential 234,038 320,000 450,000 350,000
101-258-431102 Bldg Permit - Commercial 942,738 350,000 1,125,000 800,000
101-258-431103 Bldg Permit - General 222,436 300,000 220,000 300,000
101-258-431104 Mobile Home Permit 325 400 675 400
101-258-431105 Signs Permit 6,918 5,500 7,200 5,500
101-258-431107 Plumbing Permit 97,177 90,000 115,000 95,000
101-258-431108 Electrical Permit 56,140 65,000 70,000 70,000
101-258-431109 Mechanical Permit 43,700 50,000 63,000 55,000
101-256-431110 Solicitor/Peddler Permit 3,050 2,800 3,000 3,000
101-256-431111 Animal/Pet Permit 100 250 250 250
101-258-431112 Certificate of Occupancy Permit 8,500 9,000 9,000 9,000
101-256-431113 Security Alarm Permit 32,352 35,800 37,917 38,000
101-173-431114 Grading/Clearing Permit 27,229 15,000 45,000 20,000
101-173-431115 Development Permit 274,578 75,000 200,000 200,000
101-257-431117 Fire Permit 26,698 30,000 75,000 40,000
101-164-431118 Alcohol Beverage License 7,290 9,000 8,500 9,000
101-258-431119 Mobile Home License 80 120 - -
1,983,558 1,358,420 2,430,092 1,995,700
Fees
101-152-451000 Municipal Court Fines 334,351 300,000 250,000 250,000
101-152-451001 Texas Motor Carrier Fines 200 - - -
Total Franchises
Total Permits & Licenses
40
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-152-451002 CVE Out of Service 50 - - -
101-152-451003 Arrest Fee 9,631 9,600 7,500 15,000
101-152-451004 Expunction Fee - 340 - -
101-152-451005 Warrant Fees 42,209 36,000 38,000 36,000
101-152-451006 Officer Jury Fee 131 200 100 200
101-152-451008 Judicial Fee - City 235 240 237 240
101-152-451009 Traffic Fine Costs TTL 3,758 3,600 5,112 3,500
101-152-451010 Juvenile Court Fee 1,958 1,800 2,005 1,800
101-152-451011 Truancy Fees 9,675 9,600 6,500 6,500
101-152-451012 Local Municipal Jury Fund 188 200 200 200
101-152-451013 Technology Fund Fee 9,179 8,400 10,000 8,400
101-152-451014 Security Fee 10,461 9,000 8,000 9,000
101-152-451015 Time Payment Fee - City 3,681 3,000 4,000 3,000
101-152-451016 State Fines 10% Service Fee 20,055 18,000 20,000 18,000
101-152-451017 DPS Payment - Local 3,093 3,000 3,000 3,000
101-152-451018 Child Safety Fee 3,029 3,000 3,000 3,000
101-154-432000 Platting Fees 58,500 54,000 54,000 54,000
101-154-432007 Site Plan Fee 28,000 23,000 40,000 40,000
101-258-432008 Plan Check Fee 636,188 550,000 833,000 550,000
101-460-432009 Tree Mitigation Admin Fee - 15,000 - -
101-154-432011 BOA/Variance Fees 3,500 2,500 1,000 2,500
101-154-432014 Specific Use/Zone Chng Fee 32,100 26,450 40,000 40,000
101-154-432015 Zoning Ltr&Dev Rights 3,450 2,550 2,550 2,550
101-258-432010 Technology Fee - - 20,000 23,000
101-258-432016 Reinspection Fees 241,250 190,000 150,000 190,000
101-259-432017 Swim Pool Inspection Fee 3,630 2,900 2,900 3,000
101-259-431106 Food Establishment Permit 94,200 70,000 70,000 70,000
101-259-432018 Lot Abatement 8,533 6,500 20,000 10,000
101-258-432019 Admin Fee-Inspections 5,900 5,000 4,000 5,000
101-259-432020 Foster Care - 500 500 500
41
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-460-432021 Pool Gate Admission Fee 29,963 22,000 22,000 28,000
101-460-432022 Seasonal Pool Pass Fee 6,430 6,000 6,000 6,000
101-460-432035 Senior Center Memberships 26,997 23,000 25,000 25,000
101-460-432037 Senior Center Meal Fee 36,013 25,000 45,000 40,000
101-257-432046 Fire Re-inspection Fee 445 - 400 300
101-872-432058 Sale of Merchandise-Gov Deals 125,281 60,000 150,000 150,000
101-464-432069 Civic Center Rental Fees 249,392 250,000 301,252 346,440
101-464-432064 Civic Center Ancillary Fees (450) - - -
101-464-432065 North Center Rental Fees 37,306 30,000 30,875 35,506
101-464-432067 Senior Center Rental 8,400 8,400 7,000 8,400
101-464-432068 Community Center Rental Fees 47,606 43,000 48,820 56,143
101-460-432073 Pavilion Rental Fees 27,995 25,000 26,000 26,000
101-460-432074 Equipment Rentals-Parks 55 100 200 200
101-460-432075 Chamber of Commerce Rent 7,800 7,800 11,000 7,800
101-460-432076 Non-Resident SYSA League 10,420 10,000 13,440 12,000
101-464-432077 Cancellation Fees-Event Rental 5,850 3,500 2,265 2,500
101-460-432078 Nonresident User Fee- BVYA 7,510 7,000 7,490 7,000
101-460-432079 BVYA Utility Reimbursement 18,692 15,000 18,000 15,000
101-460-432080 SYSA Utility Reimbursement 7,717 7,500 7,500 7,500
101-460-432081 Lions Futbol Utility Reimbursement 17,540 15,000 15,000 15,000
101-460-432082 Recreation Programs 17,689 10,000 53,000 46,000
101-460-432083 Rec Prgrm-Kickball Leagues 1,625 3,000 5,000 11,000
101-256-432084 Vehicle Impoundment 11,901 12,300 13,000 12,300
101-101-432089 NSF Check Fee 75 - - -
101-101-432088 Notary Fee 42 60 50 50
101-256-432062 Animal Adoption Fee 13,522 11,100 12,000 11,100
101-256-432061 Pet Impoundment Fee 10,227 12,000 10,000 12,000
101-256-432029 Police Reports Fee 5,296 5,000 5,417 5,250
2,298,474 1,966,140 2,431,314 2,234,879
Fines
101-665-432059 Library Fines 12,477 11,000 12,500 5,600
Total Fines 12,477 11,000 12,500 5,600
Fees continued
Total Fees
42
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-257-473100 Bexar Co - Fire - 21,077 21,077 21,000
101-257-473101 City of Seguin-Fire Contract 40,547 30,107 37,245 30,000
101-665-473102 Guadalupe Co-Library 217,152 220,000 228,010 228,010
101-665-473104 Library Services-Cibolo 40,000 40,000 40,000 40,000
101-665-473105 Library Services-Selma 25,275 23,000 24,630 24,000
101-256-473108 Dispatch Service-Cibolo 160,000 160,000 160,000 493,023
101-256-473109 School Crossing Guard-Bexar Co 45,333 40,000 48,000 50,000
101-256-473110 School Cross Guard-Guadalupe C 48,157 48,000 49,000 50,000
101-256-473111 School Crossing Guards - Comal 15,405 10,000 16,137 20,000
101-256-473112 School Officer Funding 527,455 567,000 597,207 850,000
101-256-473113 Crime Victim Liaison Agreement 37,500 37,500 37,500 37,500
1,156,824 1,196,684 1,258,806 1,843,533
101-101-480700 Indirect Costs -EMS 216,994 221,334 221,334 232,400
101-101-480701 Indirect Costs -Hotel 69,915 80,265 80,265 82,976
101-101-480002 Transfer from Reserves - 1,288,503 - -
101-101-480705 Interfund Charge-Drainage-5%320,073 265,625 265,625 275,000
101-101-480703 Interfund Charges - Water 1,493,620 1,540,372 1,540,372 1,585,628
101-101-480202 Transfer In - W&S - 4,000 4,000 4,000
101-101-480203 Transfer In - EMS - 4,000 4,000 4,000
101-101-480204 Transfer In - Drainage - 1,000 1,000 1,000
101-101-480706 Interfund Charges-Fleet 513,816 541,358 541,358 691,436
101-101-480702 Interfund Charges-4B 542,221 546,883 546,883 609,080
3,156,639 4,493,340 3,204,837 3,485,520
Fund Transfers
Total Fund Transfers
Total Inter-Jurisdictional
Inter-Jurisdictional
43
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-101-491000 Interest Earned 145,760 200,000 140,000 150,000
101-101-491200 Investment Income 894,187 1,000,000 1,100,000 1,000,000
101-101-491302 Unrealized Gain/Loss-CapOne 9,373 - - -
101-101-497002 Donations-Others 375 - 300 -
101-665-497002 Donations-Public Library 1,976 5,000 5,000 5,000
101-256-497004 Donations-Animal Control 1,795 5,000 2,000 5,000
101-256-497016 Grants-Police, Fire, Gen Fund - - 800 -
101-460-497008 Donations-Senior Center 2,314 1,000 800 800
101-257-497002 Donation-Fire Rescue 150 - - -
101-460-497003 Donation - Veteran's Memorial 1,575 3,000 1,200 1,500
101-460-432001 July 4th Activities 34,050 28,000 20,000 28,000
101-460-432003 Proceeds-Holidazzle 16,070 14,000 11,010 11,000
101-460-432004 Moving on Main 12,000 8,500 9,800 -
101-460-432005 Music, Movies in the Park 8,000 8,000 8,000 8,000
101-460-432006 Cornhole League 2,260 2,000 - -
101-256-497015 LawEnforcemtOfficersStnd&4,107 4,107 10,792 10,000
101-460-432012 Mobile Stage Rental Fees 3,100 1,500 - 1,500
101-101-497000 Misc Income-Gen Fund (5,984) 60,000 60,000 60,000
101-170-432013 Schertz Magazine Advertising 126,194 125,000 125,000 125,000
101-256-497021 Misc Income-Police 6,359 9,000 22,000 9,000
101-665-497000 Misc Income-Library 4,980 6,000 5,000 4,800
101-665-432060 Misc Income-Library Copier 18,790 16,000 19,000 20,000
101-256-497024 Misc Income-Animal Control 1,110 800 900 800
101-359-497000 Misc Income-Streets Dept 37,585 40,000 35,000 40,000
101-460-497000 Misc Income-Parks 408 - 400 -
101-101-497025 Misc Income-TML Ins. Claims 61,595 30,000 55,000 50,000
101-101-497026 Misc Income-TML WC Reimbursmnt 7,829 10,000 20,000 15,000
101-101-497027 Misc Income-Vending Mach 2,556 2,500 2,550 2,600
101-152-497000 Misc Income-Muni Court 400 - 5 -
101-101-497031 Reimbursmnt-Gen Fund - 20,000 - -
101-256-497029 Reimbursmt Police OT-DEA 17,699 33,000 20,000 33,000
101-257-497030 Reimburmnt Fire-Emg Acti-OT 539,697 200,000 1,000,000 800,000
101-665-497033 Reimbursement - Library 7,520 8,000 8,000 8,000
1,963,829 1,840,407 2,682,557 2,389,000
45,718,832 48,678,991 48,290,072 49,993,629
Miscellaneous
TOTAL REVENUES
Total Miscellaneous
44
DEPARTMENT: 101 NON-DEPARTMENTAL
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
This department accounts for expenses and payments that are not specific to an
individual function/department. Items in this department include city insurance,
appraisal district contracts, contingency, and the emergency medical services
contract.
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimated Budget
Supplies and Equipment $9,148 $9,486 $9,750 $9,000
City Support Services 858,294 1,210,482 303,333 280,000
Utility Services 3,065 0 0 0
Operating Expenses 1,239,330 1,241,253 1,386,474 1,942,853
Fund Charges/Transfers 30,945 19,189 27,757 28,818
Capital Outlay 0 90,215 28,473 0
Total $2,140,783 $2,570,624 $1,755,788 $2,260,671
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget increases 28.8% from the FY 2023-24 year-end
estimate due to higher insurance policy rates and is offset by setting the
contingency account to $180,000 total.
45
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
GENERAL GOVERNMENT
EXPENDITURES
NONDEPARTMENTAL
City Support Services
101-101-532000 County Appraisal District 280,016 280,000 303,333 280,000
101-101-534005 City Insurance-Commercial 341,582 390,000 405,000 450,000
101-101-534011 Contingencies (19,439) 23,116 - 180,000
101-101-534013 Contingencies-Personnel - 300,000 - 300,000
602,159 993,116 708,333 1,210,000
Utility Services
101-101-533200 Electric Utility Services - - - -
- - - -
Operations Support
101-101-521702 Postage 9,486 9,000 9,750 9,000
101-101-534021 Equipment Maint - Copiers 124,525 120,000 130,000 130,000
101-101-534017 Electronic Filing Services 3,693 4,500 4,875 4,500
137,704 133,500 144,625 143,500
City Assistance
101-101-534046 Emergency Medical Services 725,514 770,949 770,949 791,273
101-101-532005 Main Street Local Program 25,289 - - -
101-101-532008 Tax Reimbursements/Abatements 905,177 - - -
1,655,981 770,949 770,949 791,273
Professional Services
101-101-534052 State/County Admin Fees 35 100 100 100
101-101-534057 Misc Bank Charges 1,016 980 800 980
101-101-534015 Credit Card Service Fee 60,284 95,000 65,000 75,000
101-101-534016 Credit Cards Fees - AMEX 4,043 12,000 9,750 11,000
65,377 108,080 75,650 87,080
Total City Support Services
Total Operations Support
Total Professional Services
Total City Assistance
TOTAL Utility Services
46
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Fund Charges/Transfers
101-101-548008 Transfer Out 9,881 - - -
101-101-548018 Transfer Out- Special Events 147 - - -
101-101-548011 Transfer Out - Drainage - 17,222 17,222 18,283
101-101-548015 Transfer Out - Hist. Committee 9,161 10,535 10,535 10,535
19,189 27,757 27,757 28,818
Capital Outlay
101-101-581008 Land Purchase 90,215 - 28,473 -
90,215 - 28,473 -
TOTAL NONDEPARTMENTAL 2,570,624 2,033,402 1,755,788 2,260,671
Total Capital Outlay
Total Transfers
47
DEPARTMENT: 150 CITY COUNCIL
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Schertz City Council is made up of eight elected officials. City residents
currently elect a Mayor and seven Council members at-large. Mayors Pro Tempore
shall be appointed by a majority vote of the City Council following a properly made
motion to appoint a member who is both: (a) Eligible to serve as Mayor Pro
Tempore; (b) Is, at the time of the motion, a Councilmember in good standing. The
Mayor and seven City Council members are paid a modest stipend.
The Schertz City Council is the City's legislative body. It sets policies, approves
budgets, determines tax rates and passes ordinances and resolutions to govern
the City. Council also appoints citizen volunteers to approximately 10 City advisory
boards, committees, and commissions; and appoints and supervises the
performances of the City Manager, City Secretary, City Attorney, and Municipal
Court Judges.
ORGANIZATIONAL CHART
PERFORMANCE INDICATORS
2021-22 2022-23 2023-24 2024-25
Workload/Output Actual Actual Estimate Budget
Number of ordinances passed 41 40 150 45
Number of resolutions passed 140 140 130 130
Requests for Information 11 11 11 10
Number of Council Meetings 40 40 25 25
Requests for Agenda Items 7 7 10 10
Council on the Go Meetings 1 1 0 0
Council HOA Presidents
Meeting
1 1 0 0
Citizens
City
Council
48
CITY COUNCIL
2021-22 2022-23 2023-24 2024-25
Efficiency Actual Actual Estimate Budget
Meeting Attendance rate 95 95 98 98
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Personnel $58,188 $65,991 $69,908 $71,839
Supplies and Equipment 303 322 1,500 1,000
Operating Expenses 40,053 53,664 73,250 77,800
Professional Services 2,150 0 2,000 2,000
Total $100,695 $119,977 $146,658 $152,639
PROGRAM JUSTIFICATION AND ANALYSIS
The Proposed FY 2024-25 Budget increases 4.1% from the FY 2023-24 year-end
estimates for anticipated CPI increases.
49
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Personnel Services
101-150-511110 Regular 26,989 32,189 31,000 30,319
101-150-511240 Allowances 10,705 12,089 11,597 11,519
101-150-511310 FICA-Employer 2,907 3,387 3,387 3,201
Total Personnel Services 40,601 47,665 45,984 45,039
Supplies
101-150-521000 Operating Supplies - 250 250 1,000
101-150-521100 Office Supplies 322 1,250 1,250 -
Total Supplies 322 1,500 1,500 1,000
101-150-534049 City Elections 46,775 50,000 50,000 50,000
101-150-534007 Special Events 6,846 10,000 10,000 11,650
53,621 60,000 60,000 61,650
Operations Support
101-150-534027 Memberships-City Use - - 13,000 16,000
101-150-534029 Printing & Binding 43 250 250 150
Total Operations Support 43 250 13,250 16,150
GENERAL GOVERNMENT
CITY COUNCIL
City Support Services
Total City Support Services
EXPENDITURES
50
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-150-511606 Uniforms 353 400 424 1,800
101-150-511607 Awards - 1,500 1,500 -
101-150-511610 Memberships 12,944 13,000 1,000 -
101-150-511611 Publications - - - -
101-150-511612 Training/Travel 12,093 17,250 21,000 25,000
25,390 32,150 23,924 26,800
Professional Services
101-150-541017 Other Consl/Prof Services - 10,000 2,000 2,000
Total Professional Services - 10,000 2,000 2,000
119,977 151,565 146,658 152,639 TOTAL CITY COUNCIL
Staff Support
Total Staff Support
51
DEPARTMENT: 151 CITY MANAGER
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The City Manager serves under the policy direction of the City Council and
provides the leadership for implementation of the City Council’s policies to ensure
residents, businesses, and visitors receive exceptional City services and that
Schertz maintains a high quality of life. The City Manager’s Office facilitates the
coordination and implementation of City Council policy direction, provides
administration of the organization, and develops methods for the effective and
efficient delivery of services to the community.
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•Policy Value: Fiscally Sustainable
o Oversee the management of the City budget.
•Operational Value: Systems Management
o Develop strategic plans and systems to meet the many diverse
needs of the community.
o Develop management systems for efficient and effective use of
resources.
•Operational Value: Proactive
o Respond effectively and timely to City Council requests.
•Operational Value: Service Oriented
o Oversee special projects and studies commissioned by City Council.
o Formulate and submit recommended actions concerning policy
issues to City Council.
•Operational Value: Engaged Workforce
o Recruit, retain, and develop talented staff.
Project Focus for FY 2024-25
•Cultivate positive work environment with autonomy, mastery, and purpose.
•Uphold the values as outlined in the Strategic Plan.
52
CITY MANAGER
ORGANIZATIONAL CHART
CITY MANAGER 2021-22
Actual 2022-23
Actual
2023-24
Estimate
2024-25
Budget
City Manager 1 1 1 1
Deputy City Manager 0 0 1 1
Assistant City Manager 2 2 1 1
Assistant to the City Manager 1 1 0 0
Administrative Assistant 1 1 1 1
TOTAL POSITIONS 5 5 4 4
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Personnel $1,281,854 $1,268,219 $1,129,517 $1,013,260
Supplies and Equipment 1,192 1,464 1,000 1,470
Operating Expenses 1,333 1,786 1,960 1,960
Professional Services 13,641 0 0 0
Capital Outlay 43,537 0 0 0
Total $1,341,557 $1,271,469 $1,132,477 $1,016,690
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget decreases 10.2% from the FY 2023-24 year-end
estimates. The decrease is due to transferring the personnel related to Economic
Development services to their own department in the General Fund and the
removal of the Assistant to the City Manager position.
Mayor &
City Council
City Manager
53
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-151-511110 Regular 902,513 676,480 735,124 699,353
101-151-511120 Overtime 2,328 283 1,500 347
101-151-511210 Longevity 5,170 4,524 5,601 4,574
101-151-511230 Certification Allowance 1,180 650 350 -
101-151-511240 Allowances 8,462 14,554 22,124 21,448
101-151-511310 FICA - Employer 63,139 52,151 58,499 53,862
101-151-511350 TMRS-Employer 150,860 116,329 128,546 121,961
101-151-511410 Health-Employer 106,067 80,834 129,013 67,653
101-151-511500 Workers' Compensation 2,260 1,120 2,677 1,157
1,241,979 946,925 1,083,434 970,355
Supplies
101-151-521100 Office Supplies 1,437 1,470 1,000 1,470
101-151-521300 Motor Vehicle Supplies 27 - - -
1,464 1,470 1,000 1,470
City Support Services
101-151-534007 Special Events 1,786 2,344 1,960 1,960
Total City Support Services 1,786 2,344 1,960 1,960
GENERAL GOVERNMENT
EXPENDITURES
CITY MANAGER
Personnel Services
Total Personnel Services
Total Supplies
54
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-151-511606 Uniforms 1,836 616 1,000 1,000
101-151-511609 Employee Recognition 2,913 4,900 1,733 4,900
101-151-511610 Memberships 4,520 4,200 4,800 4,200
101-151-511611 Publications 497 695 750 695
101-151-511612 Training/Travel 13,354 13,270 19,000 13,270
101-151-511614 Meeting Expenses 3,121 18,840 18,800 18,840
26,241 42,521 46,083 42,905
1,271,469 993,260 1,132,477 1,016,690 TOTAL CITY MANAGER
Staff Support
Total Staff Support
55
DEPARTMENT: 152 MUNICIPAL COURT
FUND: 101 GENERAL FUND
DEPARTMENTAL DESCRIPTION
The Municipal Court represents the judicial branch of the City’s government; the
Mayor and City Council serve as the executive and legislative branches. The
Municipal Court has jurisdiction over all Class C misdemeanors and City
ordinances.
The staff of the Municipal Court has various functions and responsibilities. The
judge presides over all trials (jury and non-jury) and other court proceedings such
as arraignments and show cause hearings. The judge also has magistrate duties
(signing arrest warrants and juvenile warnings as well as visiting arrested
individuals at the jail). The judge issues processes such as subpoenas, summons,
and warrants and completes other administrative duties for the court functions and
staff.
The court clerks are the administrative arm of the Municipal Court. The clerks are
responsible for seeing that all the court’s papers are accurate, orderly, and
complete. The clerk’s primary responsibilities include processing citations,
summons, complaints, warrants, past due letters, and show cause hearing letters.
The clerks maintain the court’s docket and coordinate case scheduling. The clerks
directly interact with the public, providing all services needed including explaining
to defendants the court procedures and their options. Clerks also receive
payments, summon potential jurors, and ensure juror payment. Assist the judge
with open records requirements, report convictions, driver’s safety course and
alcohol violations to the Texas Department of Public Safety. They also assist the
Warrant Department and complete all required accounting reports.
The prosecutor’s duties include preparing and presenting the State’s case at all
municipal court trials, preparing and drafting complaints, arranging for the
appearance of State’s witnesses and requesting dismissal of cases under the
appropriate circumstances.
Strategic Plan Emphasis
•Policy Value: Essential Services
o Promote respect for the administration of justice through improvements
in the Court's customer service and the physical attributes of the
Municipal Court building.
o Promote traffic safety by focusing attention on fair and impartial
punishment for those individuals charged in this court.
•Policy Value: Attractive Community
o Relocate court session from city hall to council chambers.
56
MUNICIPAL COURT
Project focus for FY2024-25
•Implement the use of new technology and other innovative practices to
maintain efficiency and security.
•Implement Youth Diversion Plan to allow a child the opportunity to complete
a plan with realistic and reasonable terms so the child is not formally
criminal charged.
•Reclassification of positions within the department for changes in assigned
responsibilities.
ORGANIZATIONAL CHART
MUNICIPAL COURT 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Court Administrator 1 1 1 1
Senior Deputy Court
Clerk 1 1 1 1
Deputy Court Clerk 2 2 2 2
TOTAL POSITIONS 4 4 4 4
City Manager
Assistant City
Manager
Finance
Billing Office Municipal
Court
57
MUNICIPAL COURT
PERFORMANCE INDICATORS
2021-22 2022-23 2023-24 2024-25
Workload/Output Actual Actual Estimate Budget
Traffic Citations Filed 3,290 1,794 1,327 900
State Law Citations Filed 1,003 600 450 300
Municipal Ordinances Filed 270 195 126 60
2021-22 2022-23 2023-24 2024-25
Efficiency Actual Actual Estimate Budget
Cases Disposed 2,485 2,080 1,675 1,270
Charges Processed per
Clerk 827 693 453 215
2021-22 2022-23 2023-24 2024-25
Effectiveness Actual Actual Estimate Budget
Cases Disposed per Clerk 33% 33% 33% 33%
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Personnel Services $323,061 $349,992 $363,272 $366,251
Supplies and Equipment 3,152 1,428 1,500 1,500
Operating Expenses 2,063 1,752 3,500 5,660
Professional Services 41,404 59,061 66,000 66,000
Repair and Maintenance 2,714 2,022 2,500 2,500
Total $372,394 $414,254 $436,772 $441,911
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget increased 1.2% from FY 2023-24 year-end estimates for
the proposed wage adjustments.
58
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-152-511110 Regular 223,543 237,588 229,752 237,560
101-152-511120 Overtime 1,211 958 1,000 958
101-152-511210 Longevity 9,635 10,247 10,298 10,223
101-152-511230 Certification Allowance 2,830 2,471 1,872 1,436
101-152-511310 FICA - Employer 17,441 19,115 18,584 19,032
101-152-511350 TMRS-Employer 38,803 41,907 40,835 41,982
101-152-511410 Health-Employer 50,711 52,184 53,431 47,751
101-152-511500 Workers' Compensation 565 411 600 409
344,739 364,881 356,372 359,351
Supplies
101-152-521000 Operating Supplies - CVE - - - -
101-152-521100 Office Supplies 1,428 1,500 1,500 1,500
1,428 1,500 1,500 1,500
Operations Support
101-152-534007 Special Events 664 1,000 500 1,000
101-152-534055 Court/Jury Cost 756 2,160 1,000 2,160
101-152-534029 Printing & Binding 331 1,012 1,500 2,000
1,752 4,172 3,000 5,160 Total Operations Support
GENERAL GOVERNMENT
EXPENDITURES
MUNICIPAL COURT
Personnel Services
Total Personnel Services
Total Supplies
59
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-152-511606 Uniforms 449 600 600 600
101-152-511610 Memberships 670 800 800 800
101-152-511611 Publications 468 - - -
101-152-511612 Training/Travel 2,745 4,000 4,000 4,000
101-152-511614 Meeting Expenses 921 1,500 1,500 1,500
5,253 6,900 6,900 6,900
101-152-541011 Judges Services 32,050 32,488 36,000 36,000
101-152-541018 Prosecutor Services 27,011 30,000 30,000 30,000
101-152-534051 Interpreter Services - 500 500 500
59,061 62,988 66,500 66,500
101-152-551076 Other Maintenance Agreements 2,022 2,500 2,500 2,500
2,022 2,500 2,500 2,500
101-152-521708 Furniture & Fixtures - 4,500 - -
- 4,500 - -
414,255 447,441 436,772 441,911
Total Staff Support
Maintenance Services
Staff Support
TOTAL MUNICIPAL COURT
Professional Services
Total Professional Services
Operating Equipment
Total Maintenance Services
Total Operating Equipment
60
DEPARTMENT: PUBLIC AFFAIRS
DIVISION: 153 CUSTOMER RELATIONS/311
Fund: 101 General Fund
DEPARTMENT DESCRIPTION
Under the umbrella of Public Affairs, 311 Customer Care connects callers with
specially trained customer service representatives ready to assist with City service
requests -- potholes, stray animals, streetlights out, trash collection, special events
and all other City requests. This division is under the supervision of the
Communications Manager.
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•City Goal: Sense of Community
o Increase easy public access to city services and information
o Reduce or eliminate abandoned or misrouted calls or inquiries
o Communicate consistent, accurate, and timely information about
city services, programs, and events to all callers and online inquires
•City Goal: Safe and Livable Community
o Provide an easy and quick way to report issues across the city to
ensure public roads, sidewalks, parks, buildings, etc. are
maintained and remain attractive and safe for residents/visitors.
Project focus for FY 2024-25
•Continue to promote the Keep It Nice Schertz campaign to encourage
residents to be the eyes and ears of the city and report any issues they may
see across the city
•Develop and implement a program for text message communication to
enhance customer service.
•Continue training and development for staff to strengthen knowledge on all
government functions and leadership
Accomplishments for FY 2023-24
•Updated the 311/Customer web page for ease of use and access for
residents to ask questions and submit issue or complaint inquiries
•Updated and added to the Frequently Asked Questions page on the
website to provide easier access to general information
61
CUSTOMER RELATIONS/311
ORGANIZATIONAL CHART
CUSTOMER RELATIONS/311
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Customer Relations/311 Rep 2 2 2 2
Customer Relations/311 Rep
(PT) 1 1 1 1
TOTAL POSITIONS 3 3 3 3
PERFORMANCE INDICATORS
2021-22 2022-23 2023-24 2024-25
Workload/Output Actual Actual Estimate Budget
Work Orders (initiated for other
depts.) 554 566 550 600
Customer Care Inquiries (online) 1,762 1,579 1,650 1,700
Calls Received 16,395 12,153 14,555 16,000
Calls Not Answered 1,182 962 1,000 800
Average Calls Per Day Received
68 49 58 64
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Personnel $118,327 $130,168 $149,336 $152,621
Supplies and Equipment 73 214 475 150
Total $118,399 $130,382 $149,811 $152,771
City Manager
Assistant City
Manager
Public Affairs
Customer
Relations/311
62
CUSTOMER RELATIONS/311
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget increases 2.0% from the FY 2023-24 year end estimates
caused by the wage adjustments with no other changes to operation.
63
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-153-511110 Regular 93,792 98,812 103,782 103,919
101-153-511120 Overtime 333 263 263 293
101-153-511210 Longevity 2,627 2,903 2,926 3,366
101-153-511230 Certification Allowance 150 - - 1,149
101-153-511310 FICA - Employer 7,310 7,792 8,183 8,307
101-153-511350 TMRS - Employer 15,864 17,017 17,982 18,253
101-153-511410 Health - Employer 9,587 10,278 15,399 15,955
101-153-511500 Workers Compensation 238 167 251 179
129,900 137,232 148,786 151,421
Supplies
101-153-521100 Office Supplies 214 125 125 150
214 125 125 150
101-153-511606 Uniforms - 200 200 200
101-153-511612 Training/Travel 268 350 350 1,000
268 550 550 1,200
Operating Equipment
101-153-521708 Furniture & Fixtures - 350 350 -
- 350 350 -
130,382 138,257 149,811 152,771
GENERAL GOVERNMENT
EXPENDITURES
CUSTOMER RELATIONS-311
Personnel Services
Total Operating Equipment
TOTAL CUSTOMER RELATIONS-311
Total Personnel Services
Total Supplies
Staff Support
Total Staff Support
64
DEPARTMENT: PLANNING & COMMUNITY
DEVELOPMENT
DIVISION: 154 PLANNING & ZONING
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Planning & Zoning Division ensures quality development within the City limits
and the Extraterritorial Jurisdiction through an efficient, consistent, unbiased, and
effective development review process. Division responsibilities include the review
and processing of development projects, such as commercial site plans, plats,
zone changes, specific use permits, and annexations. The Division also
researches and develops long-range plans and goals to help guide the future of
our city; and creates development codes to tailor our regulations around citizen,
businesses, and developer needs and city goals for a high quality of life and
attractive community. The Division frequently collaborates with other departments
within the city, including Engineering, Fire, and Inspections, as well as other
governmental agencies, in order to provide guidance and staff recommendations
to the City Council, Planning and Zoning Commission, Board of Adjustment, and
the Capital Improvements Advisory Committee to help them best serve the
residents of Schertz.
GOALS FOR FY2024-25
Strategic Plan Emphasis
Operational Value: Service Oriented, Systems Management, Engaged
Workforce, Innovative, Proactive
•Continue to assist property owners, developers, and engineers through our
development process through timely and thorough project review.
•Continue to do proactive updates to the website to provide improved
customer service by updating flowcharts, providing information on current
residential and commercial developments, providing information guides on
how to apply for planning applications, and providing information on public
hearing on the city’s webpage.
•Continue to proactively provide regular updates to the website feature
“What’s Developing in Schertz” to ensure residents are provided information
on current development projects within the city.
•Continue to improve CityView to assist applicants and staff in order to
provide timely reviews and convey information clearly.
•Promote staff development including continued education, cross training,
and department integration to provide outstanding customer service and
provide staff with growth opportunities.
65
PLANNING & ZONING
•Foster collaborations in regional planning efforts and increase participation
in regional organizations/groups.
Policy Value: Safe Community, High Quality of Life, Attractive Community
•Continue to reevaluate and modify regulations within the Schertz Unified
Development Code to accommodate the evolving needs of our residents,
make the development process more efficient and effective and ensure a
properly planned safe community.
•Implement the Joint Land Use Study Strategies to promote compatibility of
land uses and development with the long-range goals of Randolph AFB.
ACCOMPLISHMENTS
Operational Value: Service Oriented
•Completed a redesign of the website feature, “What’s Developing in
Schertz”, to provide information on active public hearings, new residential
subdivisions and new commercial sites currently under construction to
improve public relations and transparency, while providing useful,
accessible information to the public.
Operational Value: Engaged Workforce
•Through continued education and training, one Planner on staff became a
member of the American Institute of Carried Planners, a professional
certification earned through the American Planning Association.
Policy Value: Safe Community, High Quality of Life, Attractive Community,
Innovative, Proactive
•Received the 2023 Certificate of Achievement for Planning Excellence by
the American Planning Association – Texas Chapter which recognizes a
commitment to professional planning by City Administration, Elected and
Appointed Officials and exemplary professional standards demonstrated by
the Planning Department for the tenth year in a row.
•Completed the Comprehensive Land Plan update for the City, which will
shape the future of Schertz to meet the desires, goals and core service
policy values of the residents
•Completed UDC amendments in relation to Article 3 Section 21.3.3
Planning and Zoning Commission Article 5 Section 21.5.2 Zoning Districts
Established, Article 5 Section 21.5.4 Zoning Change/Zoning Map
Amendment, Article 5 Section 21.5.5 Statement of Purpose, Article 5
Section 21.5.7 Dimensional and Design Standards, Article 5 Section 21.5.8
Permitted Use Table, Article 8 Section 21.8.4 Home Occupations , Article
9 Section 21.9.7 Landscaping, Article 9 Section 21.9.9 Tree Mitigation,
Article 14 Section 21.14.3 Additional Design Standards, and Article16
Definitions
66
PLANNING & ZONING
ORGANIZATIONAL CHART
PLANNING AND ZONING
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Planning Manager 1 1 1 1
Senior Planner 1 1 1 1
Planner 2 2 2 2
TOTAL POSITIONS 4 4 4 4
PERFORMANCE INDICATORS
2021-22 2022-23 2023-24 2024-25
Workload/Output Actual Actual Estimate Budget
Plats 32 33 32 32
Site Plans and Master Plan 18 18 30 30
Variances/Waivers 5 4 2 5
Zone Changes and Specific Use
Permits
15 14 23 23
UDC/ Comp. Plan Revisions 5 2 10 5
Annexation 4 0 1 4
2021-22 2022-23 2023-24 2024-25
Budget - Revenue Actual Actual Estimate Budget
City Manager
Deputy City
Manager
Planning and
Community
Development
Planning &
Zoning Inspections Neighborhood
Services
67
PLANNING & ZONING
Platting Fees $55,250 $58,500 $54,000 $54,000
Site Plan Fees 23,000 28,000 40,000 40,000
BOA/ Variance Fees 3,500 3,500 1,000 2,500
Specific Use/Zone Change Fee 37,250 32,100 40,000 40,000
Zoning Letter & Develop Rights 4,800 3,450 2,550 2,550
Total Revenue $123,800 $125,550 $137,550 $139,050
2021-22 2022-23 2023-24 2024-25
Budget - Expenses Actual Actual Estimate Budget
Personnel Services $220,463 $332,999 $417,464 $434,958
Supplies and Equipment 10,116 6,258 2,100 2,300
Operating Expenses 0 62 250 250
Professional Services 75 -10 100 100
Fund Charges/Transfers 400,000 0 0 0
Capital Outlay 0 0 27,152 0
Total $630,653 339,309 $447,066 $437,608
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget decreases by 2.1% from the FY 2023-24 year end
estimate. Increase in personnel expenditures is offset by less capital outlay.
68
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
EXPENDITURES
Personnel Services
101-154-511110 Regular 212,457 283,543 267,393 274,755
101-154-511120 Overtime 4,256 6,377 6,377 6,408
101-154-511210 Longevity 1,165 1,290 1,398 1,592
101-154-511230 Certification Allowance 1,505 2,241 2,880 2,241
101-154-511310 FICA - Employer 16,450 22,445 21,271 21,797
101-154-511350 TMRS - Employer 37,601 49,019 46,740 47,896
101-154-511410 Health - Employer 34,344 46,349 42,744 40,811
101-154-511500 Workers Compensation 529 472 561 458
308,305 411,736 389,364 395,958
Supplies
101-154-521000 Operating Supplies 541 650 650 650
101-154-521100 Office Supplies 1,176 1,200 800 1,200
101-154-521600 Equipment Supplies 41 200 200 -
101-154-521701 Computer Fees & Licenses 4,200 - - -
5,958 2,050 1,650 1,850
101-154-534029 Printing & Binding 62 250 250 250
62 250 250 250 Total Operations Support
GENERAL GOVERNMENT
PLANNING AND ZONING
Total Personnel Services
Total Supplies
Operations Support
69
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-154-511606 Uniforms 826 850 850 850
101-154-511610 Memberships 1,543 2,550 2,550 2,950
101-154-511611 Publications - 500 500 500
101-154-511612 Training/Travel Staff 19,901 24,000 20,000 26,500
101-154-511613 Training/Travel Commission 1,933 7,500 3,500 7,500
101-154-511614 Meeting Expenses 490 700 700 700
24,694 36,100 28,100 39,000
101-154-541019 State/County Admin Fees (10) 100 100 100
(10) 100 100 100
101-154-548010 Transfer Out - Capital Project - - - -
- - - -
101-154-581012 Vehicles & Accs Over $5K - - 27,152 -
- - 27,152 -
101-154-521708 Furniture & Fixtures 300 450 450 450
300 450 450 450
339,309 450,686 447,066 437,608 TOTAL PLANNING & ZONING
Staff Support
Total Staff Support
Professional Services
Total Professional Services
Operating Equipment
Total Operating Equipment
Fund Charges/Transfers
Total Fund Charges/Transfers
Capital Outlay
Total Capital Outlay
70
DEPARTMENT: 155 LEGAL SERVICES
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The City Attorney is the legal advisor to the City Council and City Council’s
appointees, boards, commissions, committees, and staff. In addition, the City
Attorney represents the City in all court cases where the City has an interest.
Responsibilities of the City Attorney include providing legal advice to City Council,
appointees, managers, boards, commissions, and committees in all legal matters;
providing litigation and legal transaction services for the City and its enterprises;
representing the City and its enterprises in employment matters; and reviewing,
updating and maintaining the City Code.
GOALS AND OBJECTIVES
•To provide expert legal counsel on proposed ordinances.
•To attend all city council meetings, planning and zoning, and other meetings
as needed and provide timely legal advice on proposed ordinances and
related items.
•To represent the City in litigation.
•Prepare legal documents for City contracts and agreements.
•To provide counsel on strategic issues that will be of the most benefit to the
City.
71
LEGAL SERVICES
ORGANIZATIONAL CHART
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Operations Expenses $11,341 $9,821 $10,000 $10,000
Professional Services 99,376 59,412 100,000 80,000
Total $110,717 $69,233 $110,000 $90,000
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget is $20,000 lower then the FY 2023-24 year end estimate.
The level of legal services used in FY 2023-24 is not expected to continue in FY
2024-25.
Mayor &
City Council
Legal Services
72
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
GENERAL GOVERNMENT
EXPENDITURES
LEGAL SERVICES
Operations Support
101-155-534024 Advertising/Legal Notices 9,821 10,000 10,000 10,000
9,821 10,000 10,000 10,000
Professional Services
101-155-541012 Legal Services 59,412 80,000 100,000 80,000
59,412 80,000 100,000 80,000
TOTAL LEGAL SERVICES 69,233 90,000 110,000 90,000
Total Operations Support
Total Professional Services
73
DEPARTMENT: 156 ECONOMIC DEVELOPMENT
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Economic Development Corporation helps to provide a supportive tax base,
generate investment and improve quality of life. The City and the Corporation
share many of the same objectives with a focus on infrastructure and the
Corporation’s mission statement reflects their purpose to strategically strengthen
the Schertz economy by attracting and retaining businesses, investing in
infrastructure, and promoting and enhancing the quality of life for residents and
businesses through innovative measures, creating a sustainable and vibrant
community. The department consists of four personnel and assists with the needs
of 1,100 businesses and stakeholders.
GOALS FOR FY 2024-25
•The Economic Development Corporation’s goals have been established by
the Board of Directors this year to reflect a new focus.
Strategic Plan Emphasis
•Policy Value: Promote Economic Development
o Provide supportive tax base to balance increasing residential growth.
o Generate investments in undeveloped areas and improve quality of
life.
o Promote economic development opportunities for high valued
employers of all sizes.
o Conduct incentive application analysis and engage in business
recruitment.
Project focus for FY 2024-25
•Improve Economic Prosperity through Quality Developments, providing
jobs that provide a High Quality of Life.
•Endorse programs to benefit small business
•Participating in 2 infrastructure projects that will provide Essential Services.
•Lead a discussion by participating with businesses to explore innovative
ways in which the company can conserve natural resources.
•Engage public utilities to assist business success.
•Participate in 6 events to attract new businesses to the city.
74
ECONOMIC DEVELOPMENT
ORGANIZATIONAL CHART
ECONOMIC DEVELOPMENT 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Executive Director 1 1 1 1
Deputy Director 1 1 1 1
Business Engagement
Manager
1 1 1 1
Administrative Assistant 1 1 1 1
TOTAL POSITIONS 4 4 4 4
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Personnel Services $0 $0 $367,056 $524,639
City Supported Services 0 0 1,133,841 1,200,000
Total $0 $0 $1,500,897 $1,724,639
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget increased 14.9% from FY 2023-24 year-end estimates for
the proposed ECI wage adjustments and additional contributions to the TIRZ.
City Council
Economic
Development
Board
City Manager
Deputy City
Manager
Schertz Economic
Development
Corporation
75
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
GENERAL GOVERNMENT
EXPENDITURES
CITY SECRETARY
Personnel Services
101-156-511110 Regular - 367,466 292,190 386,304
101-156-511120 Overtime -- 1,600 -
101-156-511210 Longevity - 370 160 540
101-156-511230 Certification Allowance - 15,607 - -
101-156-511310 FICA - Employer - 29,333 22,365 29,594
101-156-511350 TMRS - Employer - 64,064 49,144 65,028
101-156-511410 Health - Employer - 20,588 993 42,564
101-156-511500 Workers Compensation -604 604 609
- 498,032 367,056 524,639
City Assistance
101-156-532005 Main Street Local Program - 50,000 53,083 50,000
101-156-532008 Tax Reimbursements/Abatements -1,000,000 1,080,758 1,150,000
- 1,050,000 1,133,841 1,200,000
TOTAL ECONOMIC DEVELOPMENT - 1,548,032 1,500,897 1,724,639
Total Personnel Services
Total City Assistance
76
DEPARTMENT: 164 CITY SECRETARY
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The position of City Secretary is a statutory position required by State law and
the City Charter. The City Secretary’s Office functions as a primary contact for
citizens seeking information regarding the community, supports the City Council
in the fulfillment of their duties and responsibilities as elected officials and
provides daily assistance to all city administrative departments. The City
Secretary serves as a member of the City Management Team and oversees the
many functions of the City Secretary’s Office, including election administration,
alcohol beverage permits, record management and preservation and Council
Services.
The City Secretary’s Department supports, facilitates and strengthens the City of
Schertz governmental process by recording all laws, resolutions, and ordinances
approved by the City Council, preparing City Council agendas and giving notice of
such meetings, countersigning or notarizing, as applicable, all contracts,
commissions, and licenses, providing public information according to state
guidelines, delivering continuity to the City of Schertz government by recording its
legislative actions, both contemporary and archival, and serving as historian for
the City, safeguarding and enriching the municipal election and records
management processes, and assisting the City Council in fulfilling their goals.
GOALS AND OBJECTIVES FOR FY 2024-2025
Strategic Plan Emphasis
• Operational Value: Systems Management
o The goals and objectives of the City Secretary’s Department for the
fiscal year 2024-2025 are to provide the following services with
greater transparency and efficiency for the Mayor, City Council, City
Staff, and the residents of Schertz.
• Operational Value: Innovative
o Creating new processes for records governance to ensure minimum
compliance with state statutes as they relate to records management
and the Texas Public Information Act.
o Creating a new system for the management and administration of
Ordinances and Resolutions.
o Creating new systems for managing alcohol permits and volunteers
on boards, commissions, and committees.
77
CITY SECRETARY
Project focus for FY 2024-2025
•Work with the part-time Records Management Coordinator to create and
implement standardized records management processes to meet standards
set forth by state statute. This position will provide processes and related
training for the identification, maintenance, retention, security, electronic
storage, disposition, and preservation of City records. The role of this
position is to ensure compliance, increase transparency, and mitigate legal
risk for the City.
•Automate the Public Information requests using a new software platform.
This will enhance transparency, increase efficiency for retrieving and
compiling responsive documentation, tracking requests, and minimize legal
risk by ensuring quality responses and maintaining compliance.
•Create a new database for better management of Ordinances and
resolutions to ensure accurate assignment and description. This will greatly
enhance the ability to research documented changes to city governance
documents.
•Create new database for issuance and monitoring of Alcohol permits for
businesses. This will greatly enhance the tracking of permits issued for
businesses, provide an automated process for sending renewals and
invoices, and ensure greater compliance.
•Create a new database for the management of the City of Schertz Boards
and Commissions. This will provide the Board Bylaws, and Board Member
documents such as application materials, training certificates, appointment
and reappointment data, contact information.
•Document processes for Election administration to ensure transparency,
compliance, and consistency across three counties.
•Create an On-Boarding Program for newly elected Councilmembers.
ORGANIZATIONAL CHART
78
CITY SECRETARY
CITY SECRETARY
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
City Secretary 1 1 1 1
Deputy City Secretary 1 1 1 1
Records Management
Coordinator (P/T) 0 0 1 1
TOTAL POSITIONS 2 2 3 3
PERFORMANCE INDICATORS
2021-22 2022-23 2023-24 2024-25
Workload Actual Actual Estimated Budget
Ordinances Passed and 61 61 150 70
Processed
Resolutions Passed and 130 142 140 150
Processed
Council Meetings Attended 39 39 30 25
Open Records 571 600 700 750
2021-22 2022-23 2023-24 2024-25
Efficiency Actual Actual Estimated Budget
Ordinances & Resolutions
Executed within 72 hours of
Council Meeting 98% 80% 95% 95%
Documents completed, signed,
scanned within 48 hours of council
approval 98% 85% 95% 95%
Council meeting minutes
transcribed within 48 hours
following Council meeting 98% 85% 95 % 95%
Agendas available to citizens
within legally required timeframe -
Posted on website 100% 100% 100% 100%
Alcohol permits processed within
the month of expiration 97% 85% 90% 95%
79
CITY SECRETARY
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimated Budget
Personnel Services $214,531 $195,205 $219,390 $235,291
Supplies and Equipment 1,347 1,947 3,040 2,870
Operating Expenses 5,248 1,848 30,320 31,954
Total $221,126 $199,000 $252,750 $270,115
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget increases 6.9% from the FY 2023-24 year-end estimate
from the anticipated wage adjustments and full year funding of the Classification &
Compensation Study implementation results.
80
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
GENERAL GOVERNMENT
EXPENDITURES
CITY SECRETARY
Personnel Services
101-164-511110 Regular 141,652 171,386 160,163 173,620
101-164-511120 Overtime 85 - - -
101-164-511210 Longevity 2,158 600 620 840
101-164-511230 Certification Allowance 600 575 600 575
101-164-511310 FICA - Employer 10,500 13,199 12,346 13,387
101-164-511350 TMRS - Employer 20,541 28,826 27,128 29,417
101-164-511410 Health - Employer 10,702 11,113 11,515 9,664
101-164-511500 Workers Compensation 395 284 418 288
186,633 225,983 212,790 227,791
Supplies
101-164-521100 Office Supplies 1,567 1,700 1,700 1,870
1,567 1,700 1,700 1,870
City Support Services
101-164-534030 Records Management 1,619 31,804 30,170 31,804
1,619 31,804 30,170 31,804
Operations Support
101-164-534000 Advertising 100 - - -
101-164-534029 Printing & Binding 129 150 150 150
101-164-511605 Temporary Empl. Services 4,444 - - -
4,673 150 150 150
Staff Support
101-164-511606 Uniforms 351 500 500 700
101-164-511610 Memberships 310 1,400 700 1,400
101-164-511611 Publications 687 500 500 500
101-164-511612 Training/Travel 2,781 4,900 4,900 4,900
4,129 7,300 6,600 7,500
Operating Equipment
101-164-521710 Computer & Periphe. LESS $500 380 1,034 1,340 1,000
380 1,034 1,340 1,000 Total Operating Equipment
Total Staff Support
Total Personnel Services
Total Supplies
Total City Support Services
Total Operations Support
81
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
TOTAL CITY SECRETARY 199,000 267,971 252,750 270,115
82
DEPARTMENT: 170 PUBLIC AFFAIRS
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Public Affairs Department is responsible for establishing and maintaining
internal and external communications with Schertz residents and city employees.
Emphasis is placed on engaging with residents about city services, programs, and
policies in a manner designed to build trust and understanding in local government.
Public Affairs accomplishes this through Schertz Magazine, use of social media,
advertising, production of city videos, media relations, City Headlines, and
Schertz.com website. The department also captures photos/video of City events
and activities, designs City marketing materials, social media/print graphics, logos,
etc., and maintains the Schertz brand to ensure consistency and promote a
positive public perception of the city.
Public Affairs publishes Schertz Magazine monthly with 16,000 copies printed;
including 15,000+ direct mailed to households in Schertz and over 500 distributed
to local businesses. The magazine is the number one source of information for
Schertz residents according to the past three citizen surveys.
The department serves an internal audience of over 400 employees, elected and
appointed officials, as well as an estimated city population of 44,000+.
Operations of 311/Customer Care are maintained under the umbrella of Public
Affairs.
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•City Goal: Sustainable Government
o Implement initiatives to increase transparency in government
processes and decision-making, ensuring that residents have
access to accurate and timely information about city operations,
policies, and initiatives.
o Provide residents with accessible avenues to voice their concerns,
suggestions, and feedback, and ensure timely responses and follow-
up actions to demonstrate our commitment to listening and
responsiveness.
•City Goal: Sense of Community
o Develop and execute comprehensive engagement strategies to
foster meaningful interactions between the city and its residents,
promoting active participation in civic activities, events, and initiatives
83
PUBLIC AFFAIRS
Project focus for FY 2024-25
•Evaluate where and how the city’s communications and engagement
resources, processes, strategies and materials may need to be improved or
enhanced for better community stakeholder awareness and engagement.
•Launch promotional Library video highlighting various services and programs happening
yearly at Schertz Public Library.
•Implement new technology to increase awareness and foster community engagement.
•Implement the Strategic Communication Plan.
•Implement a comprehensive CIP campaign aimed at increasing awareness of city
projects/improvements gaining favorable opinions towards the city.
Accomplishments for FY 2023-24
•Launched the newly redesigned Schertz.com website which aims to
enhance resident awareness and understanding of city government
activities.
•Executed the 2023 Citizen Satisfaction Survey.
•Implemented a comprehensive recruitment campaign in conjunction with
HR which yielded a lower vacancy rate across the city.
•Launched new video series, “Now You Know”, to share insights and a behind the scenes
look at Schertz government operations.
ORGANIZATIONAL CHART
City Manager
Assistant City
Manager
Public Affairs
Customer
Relations/311
84
PUBLIC AFFAIRS
PUBLIC AFFAIRS
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Public Affairs Director 1 1 1 1
Communications Manager 1 1 1 1
Marketing and Communications
Specialist 1 1 1 1
Administrative Assistant 1 1 0 0
TOTAL POSITIONS 4 4 3 3
PERFORMANCE INDICATORS
2021-22 2022-23 2023-24 2024-25
Workload/Output Measures Actual Actual Estimate Budget
News Items Created 158 75 125 150
Marketing Materials Produced 134 771 850 800
Number of publications including e-newsletters
produced 67 67 68 68
Social Media Posts (City accounts) 1,080 914 975 975
Social Media Posts (Parks account) 386 595 675 0
2021-22 2022-23 2023-24 2024-25
Effectiveness Actual Actual Estimate Budget
Schertz Magazine Ad revenue 147,192 125,668 125,000 125,000
City social media fans (Instagram/FB) 14,797 16,252 17,800 19,500
Facebook Reach (city account) 92,800 252,100 400,000 400,000
Instagram Reach (city account) 93,300 56,900 30,000 50,000
Schertz.com sessions 737,251 566,111 700,000 700,000
Percentage open rate for e-newsletter 43% 49% 56% 60%
Percentage click rate for e-newsletter 2% 2% 3% 4%
85
PUBLIC AFFAIRS
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Personnel Services $333,461 $338,316 $361,149 $370,063
Supplies and Equipment 57,192 59,148 59,737 59,900
Operating Expenses 142,484 125,005 125,100 132,948
Professional Services 99,656 89,589 90,768 85,250
Total $632,793 $612,058 $636.754 $648,161
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget increases 1.8% from the FY 2023-24 year-end estimates.
The increase is caused by the anticipated wage adjustments.
86
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
GENERAL GOVERNMENT
EXPENDITURES
PUBLIC AFFAIRS
Personnel Services
101-170-511110 Regular 232,590 266,952 246,208 258,027
101-170-511120 Overtime 679 1,035 1,500 1,266
101-170-511210 Longevity 5,324 5,789 2,722 2,955
101-170-511230 Certification Allowance - - - -
101-170-511310 FICA - Employer 17,590 20,925 19,158 20,052
101-170-511350 TMRS-Employer 38,365 45,700 42,097 44,063
101-170-511410 Health-Employer 32,444 36,488 37,553 32,221
101-170-511500 Workers' Compensation 918 448 675 429
Total Personnel Services 327,910 377,337 349,913 359,013
Supplies
101-170-521000 Operating Supplies 253 75 75 -
101-170-521100 Office Supplies 608 625 625 650
Total Supplies 861 700 700 650
City Support Services
101-170-534043 Other Events - - - 1,000
Total City Support Services - - - 1,000
Operations Support
101-170-521702 Postage 11,734 15,470 10,000 10,000
101-170-534000 Advertising 8,269 11,800 10,200 13,400
101-170-534029 Printing & Binding 23,340 26,250 25,000 26,750
101-170-534027 Memberships- Organizations 210 375 375 1,220
101-170-534002 Business Meetings/Networking 511 500 500 578
Total Operations Support 44,063 54,395 46,075 51,948
Staff Support
101-170-511606 Uniforms 161 200 200 250
101-170-511610 Memberships - 125 250 -
101-170-511611 Publications - 50 50 50
101-170-511612 Training/Travel 9,572 11,325 10,136 10,050
101-170-511614 Meeting Expenses 671 630 600 700
Total Staff Support 10,405 12,330 11,236 11,050
87
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Professional Services
101-170-541017 Other/Consl/Prof Services 30,646 29,500 30,000 25,400
101-170-541016 Prof Services-Writers/Photogr 9,739 11,600 12,000 9,850
101-170-534028 Magazine-Printing 92,676 90,000 89,025 90,000
101-170-541005 Design Services 49,204 50,000 48,768 50,000
101-170-521704 Magazine-Postage 45,125 48,000 48,000 48,000
Total Professional Services 227,391 229,100 227,793 223,250
Operating Equipment
101-170-521708 Furniture & Fixtures 1,236 300 299 500
101-170-521712 Operating Equipment 192 750 738 750
Total Operating Equipment 1,428 1,050 1,037 1,250
TOTAL PUBLIC AFFAIRS 612,058 674,912 636,754 648,161
88
DEPARTMENT: 173 ENGINEERING
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Engineering Department serves as technical advisor to the City Manager, City
Council, Executive Staff, and other City departments. The Engineering
Department collaborates with Public Works, Planning and Community
Development, Economic Development, Parks and Recreation, and other
departments, citizens, developers, and other governmental agencies in order to
effectively plan and implement infrastructure improvement and development for
the organized growth of the City. Engineering works with Public Works and
Finance to develop and implement the City's Capital Improvement Programs for
water, wastewater, streets, and drainage. That responsibility includes the
development and maintenance of infrastructure master plans; the prioritization of
projects; the identification and procurement of project funding; and the
management of the design and construction of necessary infrastructure.
The Engineering Department reviews applications for public and private land
development for conformance with adopted engineering standards, policies,
codes, and infrastructure master plans. Engineering Inspectors ensure that the
construction of public infrastructure – both privately and publicly constructed –
follows appropriate standards and specifications. Ensuring compliance promotes
a safe community in which the essential services of the provision of water,
wastewater, transportation, and drainage are available and arranged for fiscal
sustainability.
The Engineering Department creates and maintains standard construction details,
technical specifications, and design guidelines.
The Transportation Safety Advisory Commission (TSAC) is staffed by the
Engineering Department. TSAC is a Commission that hears input from citizens
about traffic and transportation safety concerns; considers transportation issues;
and makes recommendations to City Council regarding traffic and transportation
safety and other related matters throughout the City.
89
ENGINEERING
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•Policy Value: Essential Services and Safe Community
o Assists with the updating of capital improvement plans and
prioritizations of projects to plan for and accommodate future
community needs.
o Provides technical expertise to plan, prioritize, manage; and
construct critical infrastructure projects for water, wastewater,
drainage, and roadways to provide quality basic services for
residents’ current and future needs.
o Create, maintain; and update as needed standard construction
details, technical specifications, and design guidelines to create a
well built and well-planned environment.
o Inspect infrastructure projects to ensure compliance with the
standard construction details, technical specifications, codes and
design guidelines.
•Policy Value: Attractive Community and High Quality of Life
o Create and update a Pavement Preservation Program (called
“SPAM”) to repair and maintain city roadways in good condition.
o Provide technical assistance for implementing repairs and
construction of new safety features like crosswalks for pedestrians.
o Assist with the planning of new multi-use paths and hike and bike
trails. Manage and inspect the construction of new multi-use paths
and hike and bike trails.
Project focus for FY 2024-25
•Update and improve standard construction details, technical specifications,
and design guidelines.
•Support development and implementation of comprehensive Capital
Improvement Program including water, wastewater, drainage, and roadway
projects.
•Continue positive progression and completion of capital improvement
projects.
•Complete update of roadway capital recover plan and fee update.
•Continue to provide efficient, clear review of construction plans and other
development submittals.
•Continue promotion of efficacy of TSAC activities and actions.
•Continuing successful partnership with TxDOT for projects.
90
ENGINEERING
ORGANIZATIONAL CHART
ENGINEERING 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
City Engineer 1 1 1 1
Engineer 3 3 4 4
Senior Graduate Engineer 1 1 1 1
Graduate Engineer 1 1 1 1
Engineering Inspector 2 2 3 3
TOTAL POSITIONS 8 8 10 10
City Manager
Assistant City
Manager
Development
Engineering
91
ENGINEERING
PERFORMANCE INDICATORS
2021-22 2022-23 2023-24 2024-25
Workload/Output Actual Actual Estimate Budget
Capital Improvement Projects
(number active includes
design and/or construction
contract)
17 22 15 13
Number of Non-Construction
Plan Reviews (includes
master plans, plats, site plans,
etc.)
50 51 62 62
Residential Subdivision
Construction – number of
projects (completed projects)
4 11 9 12
Number of Miles of Public
Infrastructure Added
(residential)
12.01 24.45 12.20 16.40
Residential Subdivision
Construction – dollar value of
public improvements
(completed projects, -- cost
data no longer attainable per
state law changes)
$6.0
million
$27.4
million
-- --
Commercial Subdivision
Construction – number of
projects (completed projects)
2 7 8 10
Number of Miles of Public
Infrastructure Added
(commercial)
1.40 2.29 3.20 2.82
Commercial Subdivision
Construction – dollar value of
public improvements
(completed projects, -- cost
data no longer attainable per
state law changes)
$4.1
million
$2.7 million -- --
92
ENGINEERING
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Personnel Services $858,403 $995,485 $1,034,609 $1,245,933
Supplies and Equipment 2,691 12,175 5,800 5,700
Utility Services 6,286 7,528 8,000 8,500
Operating Expenses 31 62 945 800
Professional Services 36,885 49,865 50,000 50,000
Capital Outlay 0 0 75,414 56,000
Total $904,296 $1,065115 $1,174,768 $1,366,933
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Engineering Budget increased 16.4% from the FY 2023-24 year
end estimates for filling multiple position vacancies and planned wage increases.
93
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
EXPENDITURES
ENGINEERING
Personnel Services
101-173-511110 Regular 670,306 885,167 686,575 858,016
101-173-511120 Overtime 1,766 750 3,500 3,900
101-173-511210 Longevity 8,827 11,941 7,084 7,751
101-173-511230 Certification Allowance 2,504 14,169 925 1,120
101-173-511310 FICA - Employer 50,178 69,841 53,403 66,577
101-173-511350 TMRS-Employer 113,496 152,531 117,348 146,296
101-173-511410 Health-Employer 111,628 150,534 134,491 139,550
101-173-511500 Workers' Compensation 6,247 3,183 6,613 3,023
964,953 1,288,116 1,009,939 1,226,233
Supplies
101-173-521000 Operating Supplies 2,308 1,000 1,000 1,000
101-173-521100 Office Supplies 815 1,000 1,250 1,750
101-173-521300 Motor Vehicle Supplies 549 1,400 2,500 1,400
3,672 3,400 4,750 4,150
101-173-533500 Vehicle Fuel 7,528 8,000 8,000 8,500
7,528 8,000 8,000 8,500
101-173-521702 Postage 36 50 50 50
101-173-534029 Printing & Binding 62 360 900 700
101-173-511605 Temp Employee Services 15,956 - 7,000 -
101-173-534027 Memberships-City Use - - 45 100
16,054 410 7,995 850
101-173-511606 Uniforms 3,351 4,220 4,220 4,500
101-173-511610 Memberships 2,409 2,500 2,500 3,100
101-173-511611 Publications - 3,300 - 500
101-173-511612 Training/Travel 7,835 9,600 9,600 9,600
101-173-511614 Meeting Expenses 621 700 700 1,000
101-173-511616 Professional Certification 362 650 650 1,000
14,577 20,970 17,670 19,700 Total Staff Support
GENERAL GOVERNMENT
Total Personnel Services
Total Supplies
Staff Support
Operations Support
Total Operations Support
Utility Services
Total Utility Services
94
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-173-541006 Engineering Services 5,210 - - -
101-173-541017 Other Professional Services 44,655 50,000 50,000 50,000
49,865 50,000 50,000 50,000
101-173-521708 Furniture & Fixtures 6,938 500 500 500
101-173-521710 Computer & Peripherals 1,529 500 500 1,000
8,467 1,000 1,000 1,500
101-173-581012 Vehicles & Accessories over $5,000 - - 75,414 56,000
- - 75,414 56,000
1,065,115 1,371,896 1,174,768 1,366,933 TOTAL ENGINEERING DEPARTMENT
Professional Services
Total Professional Services
Operating Equipment
Total Operating Equipment
Capitalized Equipment
Total Capitalized Equipment
95
DEPARTMENT: 256 POLICE
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Schertz Police Department oversees an area of approximately 32 square
miles and provides services to the city across three counties. Annually, the
communications division receives thousands of service calls, handling dispatch for
Police, Fire, Emergency Medical Services, and Animal Services. Additionally, the
department extends its dispatch services to the City of Cibolo for Police, Fire, and
Animal Services. It handles Schertz Emergency Medical Service dispatch for
Cibolo, Marion, Seguin, Santa Clara, and other county areas. The Patrol Division
is dedicated to preventing and reducing crime, enhancing traffic safety, and
promoting public safety through a visible presence in the community. Meanwhile,
the Investigations Division manages incidents within the city, processes crime
scenes, and sees cases through to prosecution in collaboration with the County
and District Attorneys of all three counties. The records unit is responsible for
receiving and preparing cases for submission to County and District Attorneys. The
School Resource Program ensures a visible presence within schools to prevent
and address crimes on campus. In addition, the Animal Services Division enforces
state and city ordinances concerning the care and treatment of animals, as well as
rabies control and public health through disease and population control. The
Community Outreach Officer engages with Homeowner Associations, providing
education and crime prevention programs to the community, and oversees the
Citizens Police Academy and the Citizens on Patrol. Moreover, the Crime Victim
Liaison safeguards crime victims' rights and assists in meeting their needs in
Schertz and Live Oak.
GOALS AND OBJECTIVES FOR FY 2024-25
Strategic Plan Emphasis
•Policy Value: Essential Services and Safe Community
Promoting a safe community through public education, community
involvement, criminal investigations, enforcement action and other
essential services.
o Enhance our citizens’ quality of life by promoting a feeling of safety for all
citizens and visitors to the city, including neighborhoods, commercial areas,
parks and public facilities.
96
POLICE
o To increase department participation in community programs and increase
citizen interest and participation in police department programs which lends
to an attractive, safe community and promotes economic prosperity.
o To enhance the recruitment of high-quality officers/personnel to serve the
citizens of Schertz and to retain those employees in which the city has
already invested with an engaged workforce.
ORGANIZATIONAL CHART
City Manager
Executive Director
Operations
Police
Animal Services
97
POLICE
POLICE 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Chief of Police 1 1 1 1
Assistant Chief of Police 1 2 2 2
Captain 1 0 0 0
Lieutenants 4 4 4 4
Sergeants 7 12 12 12
Corporals 14 0 0 0
Officers 37 40 56 56
Administrative Assistant 2 2 2 2
Records Manager 1 1 1 1
Records Clerk 2 3 3 3
Civilian Evidence Technician 2 2 2 2
Crime Victim Liaison 1 1 1 1
Animal Services Manager 1 1 1 1
Animal Services Officer 4 4 4 4
Animal Services Kennel Tech 3 4 4 4
Communications Manager 1 1 1 1
Communications Shift Supervisor 4 4 4 4
Communications Officer 12 12 12 12
P/T Communications Ofc (Irregular) 3 3 3 3
Crossing Guards (Part Time) 16 16 16 16
TOTAL POSITIONS 118 122 129 129
LAW ENFORCEMENT
COMMISSIONS
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2023-24
Budget
Fire Dept. Law Enforcement
Commission 1 2 2 2
TOTAL COMMISSIONS 1 2 2 2
98
POLICE
PERFORMANCE INDICATORS
Workload / Output 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Dispatch-911 Calls 29,681 32,313 31,000 31,000
Patrol-Citations/Warnings Issued 10,768 5,943 8,356 8,356
Inv-Criminal Cases Filed w/ Prosecutor 75 202 150 150
Inv-Cases Investigated per Investigator 160 164 132 132
Inv-Total Cases Cleared 155 295 212 170
Records-Total Active Alarm Permits 166 160 195 195
Records-Open Records Requests 1,571 1,458 1,816 1,816
Crime Victim Liaison-Assigned Cases 200 266 270 270
Warrants Issued 1650 1083 860 860
Warrants Cleared 1625 4237 1030 1030
Animal Services
Animals Taken In 925 1217 1260 1260
Adoptions 325 419 360 360
Return to Owner 300 279 240 240
Transferred Out 110 202 330 330
Wildlife Release 75 63 90 90
Euthanized 55 138 175 175
99
POLICE
Budget 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $9,214,610 $9,667,983 $10,909,015 $11,530,414
Supplies and Equipment 347,252 445,134 687,805 471,059
City Supported Services 872 0 0 5,000
Utility Services 210,811 204,056 197,472 237,600
Operating Expenses 44,509 54,835 68,592 78,205
Professional Services 57,188 76,340 57,644 88,686
Repairs and Maintenance 59,149 53,773 80,816 76,147
Rental/Leasing 0 0 546,345 550,000
Capital Outlay 298,643 463,806 1,515,961 565,160
Total $10,233,034 $10,965,927 $14,063,656 $13,602,271
PROGRAM JUSTIFICATION AND ANALYSIS
The fiscal year 2024-25 budget has experienced a decrease of 3.3% compared to
the year-end estimates of fiscal year 2023-24. Within the fiscal year 2023-24, five
(5) school resource officers were incorporated into the budget unfunded. We have
added one position, but four still need to be funded. Upon the employment of these
officers, an amendment will be made to the contract with Schertz-Cibolo-Universal
City ISD, resulting in supplementary funds being allocated to the budget. The most
significant reductions in the budget are attributable to capital outlay (-$950,801).
Orders from previous fiscal years were delivered in FY 2023-24 resulting in higher-
than-normal expenditures. The costs for vehicle replacement will remain
consistent, with the police department scheduled to replace eight vehicles during
fiscal year 2024-25.
100
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
PUBLIC SAFETY
EXPENDITURES
POLICE
101-256-511110 Regular 5,993,596 6,747,673 6,698,302 7,322,377
101-256-511120 Overtime 356,733 337,045 444,167 357,370
101-256-511210 Longevity 116,743 105,612 118,769 106,786
101-256-511220 Clothing Allowance 68,516 61,142 78,641 54,968
101-256-511230 Certification Allowance 44,960 99,187 48,750 103,046
101-256-511310 FICA - Employer 483,174 548,365 546,358 592,544
101-256-511350 TMRS-Employer 1,058,842 1,209,376 1,274,505 1,316,373
101-256-511410 Health-Employer 1,129,439 1,260,576 1,191,147 1,155,428
101-256-511500 Workers' Compensation 110,411 116,510 116,414 128,662
9,362,413 10,485,486 10,517,052 11,137,554
Supplies
101-256-521000 Operating Supplies 40,894 71,585 56,967 71,585
101-256-521100 Office Supplies 7,139 7,500 7,352 7,500
101-256-521150 Child Safety Supplies 3,100 5,275 3,331 5,275
101-256-521200 Medical/Chem Supplies 31,338 28,350 30,654 28,350
101-256-521300 Motor Veh. Supplies 19,587 21,400 21,220 21,400
102,058 134,110 119,525 134,110
101-256-534005 City-Insurance-Commercial 36,437 34,500 49,379 55,000
36,437 34,500 49,379 55,000
101-256-533200 Electric Utility Service 34,838 34,400 30,249 29,400
101-256-533410 Water Utility Service 7,685 15,000 14,766 15,000
101-256-533500 Vehicle Fuel 161,534 193,200 152,457 193,200
204,056 242,600 197,472 237,600
101-256-534000 Advertising 4,201 4,500 4,003 4,500
101-256-534029 Printing & Binding 4,858 8,605 5,000 8,605
101-256-511605 Temp Staff Services 1,800 4,500 4,875 -
10,859 17,605 13,878 13,105
Personnel Services
Total Personnel Services
Total Supplies
City-Support Services
Total City Support Services
Total Utility Services
Utility Services
Operations Support
Total Operations Support
101
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-256-511606 Uniforms 71,084 98,180 94,994 98,180
101-256-511609 Employee Recognition-Morale 7,853 10,000 9,993 10,000
101-256-511610 Memberships 2,950 3,815 4,087 3,815
101-256-511611 Publications 126 265 137 265
101-256-511612 Training/Travel 131,369 133,568 179,696 217,000
101-256-511614 Meeting Expenses 2,468 4,000 3,931 4,000
101-256-511615 T-Class Training 18,401 - 24,917 5,000
234,251 249,827 317,755 338,260
101-256-511617 Medical Services 69,519 56,400 69,333 54,600
101-256-534014 Community Outreach 9,340 10,100 10,215 10,100
78,859 66,500 79,549 64,700
101-256-541017 Prof Services/Consulting 69,949 132,419 50,000 82,796
101-256-551026 Contract Service - Crematory 792 1,000 941 1,000
101-256-541013 Microchip Service 6,391 5,890 7,644 5,890
77,132 139,309 58,585 89,686
101-256-551075 Minor & Other Equip Maint 4,711 5,142 5,819 5,142
101-256-532016 Abatement/Lot Cleaning - - - 5,000
101-256-551076 Other Maintenance Agreements - 825 876 825
101-256-551074 Maintenance Agr. - Radios 48,270 69,180 73,179 69,180
52,981 75,147 79,875 80,147
Rental/Leasing
101-256-561200 Lease/Purchase Payments - 550,000 546,345 550,000
Total Rental/Leasing - 550,000 546,345 550,000
101-256-521708 Furniture & Fixtures 10,242 10,920 9,954 10,920
101-256-521709 Vehicles & Access. LESS $5,000 218,723 426,589 426,589 183,280
101-256-521710 Computer & Periphe. < $5000 14,263 10,440 14,020 10,440
101-256-521712 Operating Equipment CVE 32 - - -
101-256-521716 Equipment under $5,000 99,815 132,309 117,718 132,309
343,075 580,258 568,281 336,949
Operating Equipment
Total Operating Equipment
Staff Support
Total Staff Support
Professional Services
Total City Assistance
Total Maintenance Services
Maintenance Services
Total Professional Services
City Assistance
102
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-256-581003 Computer & Periphe. > $5,000 11,957 5,600 12,953 5,600
101-256-581005 Equipment Over $5,000 174,500 144,896 174,370 127,560
101-256-581012 Vehicles & Access. Over $5,000 277,348 1,178,788 1,328,638 432,000
463,806 1,329,284 1,515,961 565,160
10,965,927 13,904,627 14,063,656 13,602,271 TOTAL POLICE
Capitalized Equipment
Total Capitalized Equipment
103
DEPARTMENT: 257 FIRE RESCUE
FUND: 101 GENERAL FUND
DEPARTMENTAL DESCRIPTION
Schertz Fire Department is a full service, life safety focused department committed
to protecting the City of Schertz by providing outstanding emergency services
delivery in conjunction with a comprehensive community risk reduction program,
to include public education, fire inspections, and plans review. Our Fire
department is presently served by 53 personnel that consists of 45 uniformed
personnel in Operations and 8 staff positions filled by uniformed and civilian team
members. We respond from 3 fire stations with a fourth station in process. Our
emergency response force of apparatus includes engines, quints, ladder truck,
NWCG typed wildland units and specialty operations assets. Additionally, we
cross staff specialized equipment to serve response in the Special Operations
areas of Hazardous Materials, Wildland, and Water Rescue.
All department members are certified as structural firefighters and emergency
medical technicians through the Texas Commission on Fire Protection and the
Texas Department of State Health Services, respectively. Schertz firefighters are
highly trained with many holding advanced firefighter, medical, and multi-discipline
specialized certifications. In addition, our services are also provided to our
Automatic and Mutual Aid partners of Cibolo along with the contracted areas of
Guadalupe, Comal, and Bexar Counties.
GOALS FOR 2024-25
Strategic Plan Emphasis
•Policy Value: Safe Community
o Perform comprehensive and excellent customer service to all
residents and visitors to the City of Schertz
o Respond to 90% of the calls for service in the city limits within 5
minutes or less.
•Operational Value: Proactive
o Institute cancer prevention best practices in all facilities and
responses
o All department members receive annual physical and cancer
screening.
o Perform fire pre-plans and inspections at 100% of commercial
structures.
104
FIRE RESCUE
•Operational Value: Engaged Workforce
o Improve training opportunities and encourage involvement in
specialized operations.
o Build upon area-wide technical rescue, hazardous materials, and
wildland strike teams.
o Encourage innovative and improved emergency medical training and
service delivery
Project Focus for FY 2024-25
•Recurring Projects
o Review and update policies and procedures to ensure conformance
to current industry standards and best practices.
o Analyze the performance of all fire equipment technology systems to
ensure best for performance for service delivery
o Develop comprehensive professional development program
o Enhance Emergency Management platform for Schertz and
Guadalupe County
•Specific Projects
o Design and begin construction of fire station #4.
o Continue Staffing initiative for fire station #4.
o Implement an officer development program with an emphasis on
leadership training.
o Enhance department wellness initiative to improve long term
physical and mental well being
o Pursue Recognition from the Texas Fire Chief’s Association’s Best
Practices program.
ORGANIZATIONAL CHART
105
FIRE RESCUE
FIRE RESCUE
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Fire Chief 1 1 1 1
Assistant Chief 1 1 1 1
Emergency Management
Coordinator 1 1 1 1
Division Chief of Prevention
(Fire Marshal) 1 1 1 1
Deputy Fire Marshal 1 1 1 1
Fire Prevention Specialist 0 0 1 1
Division Chief of Training 0 0 1 1
Battalion Chief 4 4 3 3
Lieutenant 9 9 9 9
Fire Apparatus Operator 9 9 9 9
Firefighter 18 18 21 21
Administrative Assistant 1 1 1 1
TOTAL POSITIONS 46 46 50 50
PERFORMANCE INDICATORS
Input
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Number of Commercial
Occupancies 1030 1297 1500 1650
Total staffing 46 46 50 53
Suppression staffing 39 39 42 45
Prevention staffing 2 2 3 3
Support staffing
(command/training/admin) 5 5 5 5
Number of fire stations 3 3 3 3
Number of full-time engine
companies 3 3 3 3
106
FIRE RESCUE
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Number of incidents 4516 5112 5500 5900
Unit Responses (# calls for all
units responding to all
emergencies) 5700 5912 6180 6520
Buildings preplan contacts
Community Contact (citizen
contact)
9850 10000 10750 11500
Fire Inspections Conducted 520 402 425 550
Plan Reviews Completed 260 260 340 400
Training Hours Provided 6144 6144 5320 6750
Efficiency
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Average Drive Time (Minutes) 5.70 5.70 5.23 5.00
% Drive Time < 5 Minutes 30% 31% 52% 60%
% of Buildings Preplanned 100% 100% 100% 100%
% Prevention Contacts 29% 29% 29% 32%
Inspections per Inspector 262/233 100/250 300/450 350/650
Training Hours/Employee 205 220 235 235
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $6,500,778 $6,825,078 $8,260,467 $8,578,838
Supplies and Equipment 157,630 174,230 188,738 136,652
Utility Services 121,405 121,682 117,240 133,240
Operating Expenses 15,970 39,676 42,276 43,026
Professional Services 43,634 61,191 50,000 70,000
Repairs and Maintenance 56,492 62,792 95,250 95,250
Rental/Leasing 38,745 28,055 26,720 26,900
Capital Outlay 94,755 443,838 414,500 1,001,500
Total $7,029,410 $7,756,540 $9,195,191 $10,085,401
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will increase 8.8% from the FY 2023-24 year-end
estimate. This increase comes from adding 3 new captain positions, promoting 3
Firefighters to Fire Apparatus Operators (FAO) and from anticipated wage
adjustments.
107
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
PUBLIC SAFETY
EXPENDITURES
FIRE RESCUE
101-257-511110 Regular 3,857,383 4,558,806 4,695,728 5,182,373
101-257-511120 Overtime 854,034 448,925 1,000,497 722,571
101-257-511210 Longevity 68,327 71,631 76,266 78,975
101-257-511220 Clothing Allowance 13,890 13,443 15,312 13,145
101-257-511230 Certification Allowance 23,925 55,439 20,425 56,435
101-257-511310 FICA - Employer 348,549 391,955 444,329 460,288
101-257-511350 TMRS-Employer 783,518 856,025 976,363 1,011,431
101-257-511410 Health-Employer 617,796 706,575 758,731 686,477
101-257-511500 Workers' Compensation 63,367 100,912 66,934 115,669
6,630,789 7,203,711 8,054,585 8,327,364
Supplies
101-257-521000 Operating Supplies 6,483 7,000 7,042 7,000
101-257-521100 Office Supplies 3,190 4,000 4,000 5,000
101-257-521200 Medical/Chem Supplies 3,106 10,736 10,292 10,736
101-257-521300 Motor Veh. Supplies 920 1,500 1,500 1,500
101-257-521600 Equip Maint Supplies 862 1,176 1,176 1,176
14,562 24,412 24,009 25,412
101-257-533100 Gas Utility Service 3,733 6,860 6,860 6,860
101-257-533200 Electric Utility Service 29,124 28,000 28,000 28,000
101-257-533320 Telephone/Air Cards 2,523 5,880 5,880 5,880
101-257-533330 Telephone/Internet 3,543 - - -
101-257-533410 Water Utility Service 10,595 11,500 11,500 12,500
101-257-533500 Vehicle Fuel 72,163 80,000 65,000 80,000
121,682 132,240 117,240 133,240
101-257-534029 Printing & Binding 193 4,436 4,436 4,436
193 4,436 4,436 4,436 Total Operations Support
Total Personnel Services
Personnel Services
Total Supplies
Utility Services
Total Utility Services
Operations Support
108
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-257-511606 Uniforms 106,659 125,000 100,000 125,000
101-257-511609 Employee Recognition-Morale 4,600 7,500 6,500 7,500
101-257-511610 Memberships 3,176 3,724 3,782 3,724
101-257-511611 Publications 287 2,450 2,600 2,750
101-257-511612 Training/Travel 65,662 91,500 80,000 97,500
101-257-511614 Meeting Expenses 2,935 5,000 3,000 5,000
101-257-511616 Professional Certification 10,970 10,000 10,000 10,000
194,289 245,174 205,882 251,474
City Assistance
101-257-534014 Community Outreach 36,394 30,000 30,000 30,750
36,394 30,000 30,000 30,750
Professional Services
101-257-541017 Other Professional Services 61,191 70,000 50,000 70,000
61,191 70,000 50,000 70,000
Maintenance Services
101-257-551075 Minor & Other Equip Maint 268 750 750 750
101-257-551076 Other Maintenance Agreements 45,624 75,795 75,800 72,995
101-257-551074 Maintenance Arg. Radios 16,900 18,698 18,700 21,500
101-257-581013 Construction 11,312 24,500 10,000 24,500
74,104 119,743 105,250 119,745
Other Costs
101-257-521706 Deployment-Reimb-STRAC - - 389 -
101-257-521707 Deployment-Reimb-TIFMAS 91,168 10,000 65,000 10,000
91,168 10,000 65,389 10,000
Rental/Leasing
101-257-561200 Lease/Purchase Payments 28,055 26,720 26,720 26,900
28,055 26,720 26,720 26,900
101-257-521708 Furniture & Fixtures 7,196 15,000 15,000 15,000
101-257-521709 Vehicles & Access. LESS $5,000 14,620 9,800 9,800 9,800
101-257-521710 Computer & Periphe. < $5000 2,428 7,840 7,840 7,840
101-257-534033 Computer Software 3,089 7,840 7,840 7,840
101-257-521711 Communication Equip LESS $5000 3,678 9,800 9,800 9,800
101-257-521715 Police/Fire/Medical Equipment 37,513 53,900 53,900 53,900
101-257-521716 Equipment under $5,000 3,066 4,900 3,000 4,900
71,590 109,080 107,180 109,080
Total City Assistance
Total Maintenance Services
Total Operating Equipment
Operating Equipment
Total Professional Services
Total Rental/Leasing
Total Other Costs
Total Staff Support
Staff Support
109
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-257-581012 Vehicles & Access. Over $5,000 286,132 324,500 324,500 892,000
101-257-581002 Communication Equip Over $5000 57,305 55,000 50,000 55,000
101-257-581005 Equipment Over $5,000 89,089 30,000 30,000 30,000
432,525 409,500 404,500 977,000
TOTAL FIRE RESCUE 7,756,540 8,385,016 9,195,191 10,085,401
Capitalized Equipment
Total Capitalized Equipment
110
DEPARTMENT: PLANNING AND COMMUNITY
DEVELOPMENT
DIVISION: 258 BUILDING INSPECTIONS
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Building Inspections Division assists customers seeking permits and
inspections for various residential and commercial construction projects. The
Division is responsible for maintaining health, safety, and welfare through
professional review of building plans, permits and performing inspections to
ensure a safe community and consistency of the City’s adopted building codes
and ordinances. Staff works closely with citizens, contractors, builders,
developers, and other City Departments to assist in creating an attractive and
safe community.
GOALS FOR FY2024-25
Strategic Plan Emphasis
Operational Value: Service Oriented, Systems Management, Engaged
Workforce, Innovative
•Strive to provide superior customer service through courteous and
professional relationships with the community.
•Promote and educate contractors and citizens on the CityView land
management software which has streamlined the process and provides
transparency on construction projects.
•Continue to proactively make website improvements to help educate the
public on the permitting process, inspection process and online payment
process to meet customer needs.
•Continue to provide a high level of professional services to the varied
stakeholders served, including builders, developers, landowners,
neighborhood groups, business owners, appointed officials and Council
members, and citizens of the community.
•Promote continuous staff development and cross training to improve
efficiency and customer service while providing staff with growth
opportunities.
Policy Value: Safe Community, High Quality of Life
•Raise public awareness of Building Safety Month through education and
activities to promote a safe community.
111
INSPECTIONS
ACCOMPLISHMENTS
Operational Value: Service Oriented, System Management, Innovative
•Continued making improvements on CityView, the permitting, planning, and
Code Enforcement software, which has improved the service to customers,
transparency, and efficiency on all development projects.
•Refreshed and enhanced the customer portal, a one-stop shop for
contractor and citizen communications, including submitting permits,
making payments, and requesting online inspections.
•Maintaining our commitment to flexibility by offering a variety of meeting
types. Whether in-person or virtual meetings through Microsoft Teams,
we're ensuring that our daily business with contractors and developers
continues to support a service-oriented culture.
•Increased the use of the Virtual Inspection Program, which allows residents,
contractors, and city inspectors the ability to conduct virtual inspections on
specific building projects. This process improves the timeliness of certain
inspections while still providing and storing visual records.
Policy Value: Safe Community, High Quality of Life
•Promoted the yearly program to raise awareness for Building Safety
Month, which included safety tips on the city social media site, including
new reals and an article in the Schertz Magazine, as well as meet and
greets with citizens and contractors at Lowe's.
•Updated all Citizen Information brochures to reflect current adopted
codes.
ORGANIZATIONAL CHART
City Manager
Duputy City
Manager
Planning &
Community
Development
Planning &
Zoning Inspections Neighborhood
Services
112
INSPECTIONS
INSPECTIONS 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Dir. of Planning & Comm. Dev. 1 1 1 1
Administrative Assistant 1 1 1 1
Chief Building Official 1 1 1 1
Plans Examiner 1 2 2 2
Building Inspector 5 5 5 5
Permit Technician 2 3 3 3
Development Specialist 1 1 1 1
TOTAL POSITIONS 12 14 14 14
PERFORMANCE INDICATORS
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Estimate
New Residential
Construction
186 164 375 300
New Commercial
Construction
23 28 48 40
Mechanical Permits 566 620 800 700
Electric Permits 378 670 750 600
Plumbing Permits 437 1188 1,300 1,200
Other Permits 1,919 1,822 2,000 2,000
Total Permit/License/Fee
Revenue
$2,542,670 $2,495,600 $3,067,425 $2,453,450
Effectiveness
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Estimate
Standard Inspections
(i.e. framing) and
Re-Inspections
10,809 12,405 14,000 18,000
113
INSPECTIONS
Budget
2021-22
Actual
2021-22
Actual
2022-23
Estimate
2024-25
Budget
Personnel Services $944,443 $1,056,532 $1,255,799 $1,356,829
Supplies and Equipment 2,687 9,486 9,004 5,460
Utility Services 6,385 8,118 8,500 7,200
Operating Expenses 31 248 850 850
Professional Services 57,900 20,250 30,000 70,000
Capital Outlay 0 46,612 0 49,000
Total $1,011,446 $1,141,246 $1,304,153 $1,489,339
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget increases 12.4% from the FY 2023-24 year-end estimate
with the anticipated wage adjustments.
114
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
PUBLIC SAFETY
EXPENDITURES
INSPECTIONS
Personnel Services
101-258-511110 Regular 690,868 847,516 824,054 913,608
101-258-511120 Overtime 10,226 13,312 13,312 13,717
101-258-511210 Longevity 11,888 13,075 13,101 11,340
101-258-511230 Certification Allowance 3,135 2,738 2,300 -
101-258-511310 FICA - Employer 52,812 67,021 65,237 71,771
101-258-511350 TMRS - Employer 116,715 146,372 143,350 157,708
101-258-511410 Health - Employer 120,760 145,728 147,426 137,348
101-258-511500 Workers Compensation 3,770 2,114 3,994 2,312
101-258-511605 Temporary Employee Svcs 9,080 - - -
1,019,255 1,237,876 1,212,774 1,307,804
Supplies
101-258-521000 Operating Supplies 1,135 1,000 1,000 1,000
101-258-521100 Office Supplies 314 2,400 2,400 2,400
101-258-521300 Motor Vehicle Supplies 245 660 660 660
101-258-521600 Equip Maint Supplies 487 500 500 500
2,181 4,560 4,560 4,560
Utility Services
101-258-533500 Vehicle Fuel 8,118 7,200 8,500 7,200
8,118 7,200 8,500 7,200
Operations Support
101-258-534029 Printing & Binding 248 850 850 850
248 850 850 850
Total Personnel Services
Total Supplies
Total Utility Services
Total Operations Support
115
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Staff Support
101-258-511606 Uniforms 6,781 11,000 11,000 11,000
101-258-511610 Memberships 210 725 725 725
101-258-511611 Publications 2,303 2,400 2,400 2,400
101-258-511612 Training/Travel 23,196 33,000 27,000 33,000
101-258-511614 Meeting Expense 1,157 1,900 1,900 1,900
101-258-511616 Professional Certifications 3,630 - - -
37,278 49,025 43,025 49,025
Professional Services
101-258-541017 Other Consult/Prof Service 20,250 70,000 30,000 70,000
20,250 70,000 30,000 70,000
101-258-521708 Furniture & Fixtures 7,005 900 1,194 900
101-258-521710 Computer & Peripherals 300 - 3,250 -
7,305 900 4,444 900
101-258-581012 Vehicles & Access. over $5,000 46,612 - - 49,000
46,612 - - 49,000
1,141,246 1,370,411 1,304,153 1,489,339
Total Capital Outlay
TOTAL INSPECTIONS
Total Staff Support
Total Professional Services
Operating Equipment
Total Operating Equipment
Capital Outlay
116
DEPARTMENT: PLANNING AND COMMUNITY
DEVELOPMENT
DIVISION: 259 Neighborhood Services
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Neighborhood Services Division works with the community to engage,
educate, protect and promote health, safety and keep Schertz a safe and
attractive place to live. The Division is committed to providing outstanding service
in order to help revitalize and enhance the community by performing inspections
and providing services to create a sense of community and by promoting regular
maintenance on residential and commercial properties.
The Neighborhood Services Division – Environmental Health focuses on
inspection services to promote public health and uses health safety best
practices to ensure compliance with state and local health codes to include, but
not limited to, food establishments, all public and semi-public aquatic facilities,
and responds to complaints and concerns.
GOALS FOR FY2024-25
Strategic Plan Emphasis
Operational Value: Service Oriented, Systems Management
•Fostering collaborative partnerships between neighbors through our Good
Neighbor Program and practices.
•Provide and seek interdepartmental assistance to support the community
needs working alongside Planning, Building Inspections, Public Works,
Parks, Police and Library.
Policy Value: Safe Community, High Quality of Life, Attractive Community,
Fiscally Sustainable
•Build a sense of community by closing gaps between needs and
resources.
•Help increase a feeling of safety through proactive property maintenance
inspections and engagement to achieve an attractive community.
•Work hand-in-hand with community stakeholders to increase and maintain
a high quality of life by increasing our property maintenance program.
•Seek grant opportunities to support community programs to support an
attractive community and high quality of life.
117
NEIGHBORHOOD SERVICES
•Continue to promote safety and community service programs through
social media, community events and attending HOA meetings.
ACCOMPLISHMENTS
Operational Value: Service Oriented, Systems Management
•Increased division presence in the community earning trust and improving
our accessibility to support residents in property maintenance projects.
•Worked with Public Affairs to improve the division brand and use social
media to provide information about city programs to support residents with
the property maintenance needs.
•Increased awareness and improved the community tool shed to assist with
resident property maintenance needs.
Policy Value: Safe Community, High Quality of Life, Attractive Community,
Fiscally Sustainable
•Successfully worked with the Love Where You Live volunteers to help
over 100 residents to remediate code violations.
•Connected residents with community resources for a major home repair.
•Sponsored the 2nd Annual “Clean the Creek” which was an event in
conjunction with other government entities and volunteers removing over 2
tons of trash and debris from the Cibolo Creek watershed within our
community.
•Successfully administered the Graffiti Abatement Program (GAP) to
promote awareness and increase education on the impacts in the
community.
•Continue to collaborate with city departments on events to ensure the
health and safety of food vendors.
118
NEIGHBORHOOD SERVICES
ORGANIZATIONAL CHART
NEIGHBORHOOD
SERVICES
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Neighborhood Services
Manager 1 1 1 1
Neighborhood Services
Specialist 0 1 1 0
Code Enforcement Officer 3 3 3 3
Sanitarian 1 1 1 2
TOTAL POSITIONS 5 6 6 6
PERFORMANCE INDICATORS
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Estimate
Code Enforcement Activities 3,002 5546 7493 8500
Other Permit
(food/foster/pool) 215 236 224 250
Health Inspections 265 247 436 500
City Manager
Deputy City
Manager
Planning &
Community
Development
Planning &
Zoning Inspections Neighborhood
Services
119
NEIGHBORHOOD SERVICES
Budget
2021-22
Budget
2022-23
Budget
2023-24
Budget
2024-25
Budget
Personnel Services $340,282 $423,553 $505,377 $499,429
Supplies and Equipment 5,728 14,249 10,000 10,400
Utility Services 4,853 5,687 4,575 6,500
Operating Expenses 31 155 500 1,200
Professional Services 0 0 2,450 3,000
Repairs and Maintenance 9,025 12,681 30,000 30,000
Total $359,918 $456,325 $552,902 $550,529
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget decreases 0.4% from the FY 2023-24 year-end estimate.
Fewer capital purchases almost offset the anticipated wage adjustments.
120
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
PUBLIC SAFETY
EXPENDITURES
Neighborhood Services
Personnel Services
101-259-511110 Regular 277,977 305,443 322,974 326,267
101-259-511120 Overtime 5,428 7,778 7,778 9,016
101-259-511210 Longevity 2,145 1,896 2,348 2,387
101-259-511220 Clothing Allowance - - - -
101-259-511230 Certification Allowance 2,150 1,445 1,950 1,445
101-259-511310 FICA - Employer 21,200 24,173 25,631 25,892
101-259-511350 TMRS - Employer 47,036 52,794 56,322 56,894
101-259-511410 Health - Employer 41,172 49,677 52,678 43,325
101-259-511500 Workers Compensation 2,192 1,032 2,596 1,103
399,299 444,238 472,277 466,329
Supplies
101-259-521000 Operating Supplies 864 1,300 1,300 1,300
101-259-521040 Operating Supplies-Creek Clean 5,343 5,500 5,500 5,500
101-259-521100 Office Supplies 834 1,200 1,200 1,200
101-259-521300 Motor Vehicle Supplies 149 850 450 850
101-259-521600 Equip Maint Supplies 603 1,100 1,100 1,100
7,793 9,950 9,550 9,950
Utility Services
101-259-533500 Vehicle Fuel 5,687 6,500 4,575 6,500
5,687 6,500 4,575 6,500
Operations Support
101-259-534029 Printing & Binding 155 1,700 500 1,200
155 1,700 500 1,200
Staff Support
101-259-511606 Uniforms 4,827 7,300 7,300 7,300
101-259-511610 Memberships 441 1,100 1,100 1,100
101-259-511611 Publications 450 1,200 1,200 1,200
101-259-511612 Training/Travel 16,144 22,500 22,500 22,500
101-259-511614 Meeting Expense 816 1,000 1,000 1,000
101-259-511616 Professional Certifications 1,577 - - -
24,254 33,100 33,100 33,100
Professional Services
Total Staff Support
Total Personnel Services
Total Supplies
Total Utility Services
Total Operations Support
121
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25101-259-541017 Other Consult/Prof Service - 2,450 2,450 3,000
- 2,450 2,450 3,000 Total Professional Services
122
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101-259-551001 Abatement-Graffiti 8,142 15,000 15,000 15,000
101-259-551002 Abatement/Lot Cleaning 4,539 15,000 15,000 15,000
12,681 30,000 30,000 30,000
101-259-521708 Furniture & Fixtures <$5,000 2,922 450 450 450
101-259-521710 Computer & Periphe. < $5,000 3,534 - - -
6,456 450 450 450
456,325 528,388 552,902 550,529
Total Operating Equipment
TOTAL NEIGHBORHOOD SERVICES
Maintenance Services
Total Maintenance Services
Operating Equipment
123
DEPARTMENT: PUBLIC WORKS
DIVISION: 359 STREETS
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Street Division provides high quality essential services in design, construction,
inspection, and renovation of streets to provide safe and sustainable transportation
infrastructure. The Streets division’s service-oriented focus is to offer innovative
customer service while being fiscally sustainable. The division evaluates
affordable and efficient options for providing street maintenance service including
support for community service opportunities.
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•Policy Values: Essential Services and Fiscally Sustainable
o Apply preventative maintenance strategies to extend the life of City
streets and reduce unscheduled maintenance.
•Policy Values: Essential Services and Attractive Community
o Plan, design, construct, inspect, operate, and maintain traffic
functions including traffic control devices, crosswalk signals, street
resurfacing and rehabilitation, streetlights, street signs, street
sweeping and street pavement markings.
•Policy Value: Safe Community
o Emphasize safety to reduce preventable accidents.
•Policy Value: Safe Community
o Provide proactive services such as traffic counts and speed
information on specific streets as requested to improve community
traffic conditions and safety.
•Operational Value: Systems Management
o Develop and execute a systems management approach to street
maintenance plans, pothole patching, crack sealing, and sidewalk
repair/construction.
124
PUBLIC WORKS-STREETS
Project focus for FY 2024-25
•Utilizing newly acquired equipment, provide necessary training, prioritize
and schedule crack sealing and pothole repair program consistent with the
Pavement Condition Index (PCI)recommendations and goals.
•Implement and evaluate a revised street sweeping schedule based on
industry standards, community expectations and resource allocation.
•Continue to track streets maintenance tasks with GIS dashboard.
•Identify areas with missing sidewalk sections and work on creation of map
and plans to address these areas.
ORGANIZATIONAL CHART
STREETS 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Assistant Director 1 0 0 1
Streets/Drainage
Superintendent 1 1 1 0
Streets Maintenance
Supervisor 1 1 1 1
Street Maintenance
Crew Leader 1 1 1 1
Street Worker II 5 5 5 5
Street Worker I 7 7 7 7
Sign and Signal
Technician II 0 0 0 0
Signal & Sign
Technician 2 2 2 2
TOTAL POSITIONS 18 17 17 17
City
Manager
Deputy City
Manager
Public
Works
Streets Water &
Sewer Drainage
125
PUBLIC WORKS-STREETS
PERFORMANCE INDICATORS
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Street Sweeping hours 1624 2321 2500 2500
Number of signs produced 1100 1251 1750 2000
Quantity of asphalt
purchased (tons) 1565 570 600 900
Special projects (Hours) 692 930 1000 750
Street centerline miles
172 187 190
193
Efficiency
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Annual cost to operate
street sweepers
(operators and fuel) 120,500 135,000 150,000 175,000
Cost per ton of asphalt 45 65 65 75
Approved daily budget
expenditures for operation 5,278 6,242 8,869 8,838
Effectiveness 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Hours spent on roadway
maintenance 3788 2974 5000 5000
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $995,265 $996,132 $1,055,579 $1,278,626
Supplies and Equipment 134,443 155,472 168,200 233,095
Utility Services 230,811 221,263 238,000 262,500
Repairs and Maintenance 401,753 409,093 1,406,628 776,130
Rental/Leasing 4,285 848 800 6,000
Capital Outlay 160,045 495,424 300,000 562,000
Total $1,926,603 $2,278,233 $3,169,207 $3,118,351
126
PUBLIC WORKS-STREETS
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will decrease 1.6% from the FY 2023-24 year-end
estimate. Personnel increases with anticipated wage adjustments while staff has
engaged contractors to resurface streets for the next year. Overall repairs and
maintenance 2024-25 budget has decreased from FY 2023-24 estimate back
towards base budget.
127
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
EXPENDITURES
STREETS
Personnel Services
101-359-511110 Regular 609,232 757,045 625,256 825,631
101-359-511120 Overtime 15,695 18,717 18,717 21,887
101-359-511210 Longevity 19,979 14,068 13,694 15,328
101-359-511230 Certification Allowance 2,762 1,724 831 -
101-359-511310 FICA - Employer 48,785 59,273 50,375 64,498
101-359-511350 TMRS - Employer 105,511 132,016 110,693 144,778
101-359-511410 Health - Employer 132,357 167,787 160,703 153,691
101-359-511500 Workers Compensation 44,047 22,596 46,660 24,588
978,369 1,173,226 1,026,929 1,250,401
Supplies
101-359-521000 Operating Supplies 3,413 3,900 3,900 4,000
101-359-521050 Operating Supplies-Street Sig 52,791 85,000 50,000 85,000
101-359-521052 Operating Supplies-Dept. Signs 2,155 10,780 7,000 10,870
101-359-521055 Operating Supplies-StreetMain 79,675 105,750 87,000 105,750
101-359-521100 Office Supplies 2,019 3,675 1,500 3,675
101-359-521200 Medical/Chemical Supplies 2,964 6,900 6,900 6,900
101-359-521300 Motor Vehicle Supplies 7,914 10,000 5,000 10,000
150,929 226,005 161,300 226,195
City Support Services
101-359-511603 EMPLOYEE APPRECIATION EVENTS 3,262 6,500 6,250 6,000
3,262 6,500 6,250 6,000
Utility Services
101-359-533200 Electricity Utility Service 173,505 192,500 192,500 202,500
101-359-533410 Water Utility Service - - - -
101-359-533500 Vehicle Fuel 47,758 60,000 45,500 60,000
221,263 252,500 238,000 262,500
Total Personnel Services
Total Supplies
PUBLIC ENVIRONMENT
Total Utility Services
TOTAL City Support Services
128
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Staff Support
101-359-511606 Uniforms 8,447 11,400 11,400 11,225
101-359-511612 Training/Travel 6,054 10,500 10,500 10,500
101-359-511614 Meeting Expense - 500 500 500
14,501 22,400 22,400 22,225
Professional Services
101-359-551026 Contractual Services 26,366 30,380 30,380 30,380
26,366 30,380 30,380 30,380
Maintenance Services
101-359-551075 Minor & Other Equip. Maintenance 47 1,250 1,250 1,250
101-359-551079 Outsourced Street Maintenance 325,629 1,291,498 1,291,498 650,000
101-359-551106 Sidewalk Maintenance 57,050 102,192 83,500 94,500
382,726 1,394,940 1,376,248 745,750
Rental Equipment
101-359-561100 Rental Equipment 848 6,000 800 6,000
848 6,000 800 6,000
Operating Equipment
101-359-521708 Furniture & Fixtures - 2,000 2,000 2,000
101-359-551110 Street Crossing Minor Imprvmnt - -- -
101-359-521716 Equipment under $5,000 4,543 4,900 4,900 4,900
4,543 6,900 6,900 6,900
Capital Outlay
101-359-581012 Vehicles & Access. over $5,000 52,179 - - -
101-359-581005 Equipment over $5,000 443,245 255,000 300,000 562,000
495,424 255,000 300,000 562,000
2,278,233 3,373,851 3,169,207 3,118,351
Total Rental Equipment
TOTAL STREETS
Total Staff Support
Total Maintenance Services
Total Operating Equipment
Total Professional Services
Total Capital Outlay
129
DEPARTMENT: 460 PARKS, RECREATION AND
COMMUNITY SERVICES
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Parks, Recreation, and Community Services department oversees the
maintenance and management of approximately 438 acres of park land, to include
the maintenance of municipal facilities, creek ways, swimming pools, park irrigation
systems, trails, restrooms, pavilions, open space, playground equipment,
benches, picnic tables, lighting, mowing contracts oversight, campus formal bed
maintenance contracts, and oversight of athletic field maintenance by sports
associations (Buffalo Valley Youth Association and Schertz Youth Soccer
Alliance). It conducts community-wide tree planting and beautification programs.
Acquires, designs, constructs, and renovates existing and additional park land and
facilities. It provides citizen input and communication venues utilizing the Parks
and Recreation Advisory Board, community surveys, and community meetings. It
plans and implements over 50 special events, recreation programs, and parades.
The Director of Parks, Recreation, and Community Services oversees the budgets
for Parks, Swimming Pools, Tree Mitigation, Parkland Dedication, and the Special
Events Fund. In addition, the Director oversees and manages the contracts with
the YMCA of Greater San Antonio for the staffing and programming of the
Recreation Center, the Schertz Area Senior Center, the Schertz Aquatics Center,
and the outdoor pool at Pickrell Park.
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•Policy Value: High Quality of Life
o Develop a system of parks, open space, recreational facilities, trails,
and leisure services that will meet the needs of an expanding
community.
o Provide recreational and leisure opportunities to City of Schertz
residents of all ages through youth sports, adult social leagues,
special events, parades, programs, and nature education.
•Policy Value: Attractive Community
o Continue the development of trails and greenbelts to improve
connectivity among parks, neighborhoods, churches, schools, public
facilities, and municipal buildings and maintain a visually attractive
community.
•Policy Value: Fiscally Sustainable
•Operational Value: Service Oriented
130
PARKS, RECREATION AND COMMUNITY SERVICES
Project focus for FY 2024-25
•Coordinate with consultants to develop an updated Parks and Open Space
Master Plan to keep pace with the needs of an expanding community.
•Coordinate with consultants to develop a Master Development Plan for
Crescent Bend Nature Park to set the vision for the next 10 years.
•Manage construction projects for irrigation storage at Schertz Soccer
Complex; additional segments of the Great Northern Trail construction; and
parking, lighting, and accessibility at Thulemeyer Park.
•Install site amenities at various parks across the system including picnic
tables, BBQ pits, benches, dog waste stations, water fountains, irrigation
backflow covers and cages, and trail signage.
•Organize and launch a volunteer Trail Watch Program for the Schertz Trails
System.
•Plan and implement various special events, parades, park grand openings,
marketing campaigns, nature education programs, and youth and adult
sports.
ORGANIZATIONAL CHART
City Manager
Assistant City
Manager
Development
Parks, Recreation, and
Community Services
Pools Event Facilities
131
PARKS, RECREATION AND COMMUNITY SERVICES
PARKS, RECREATION &
COMMUNITY SERVICES
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Director of Parks, Recreation &
Community Services 1 1 1 1
Administrative Assistant 1 1 1 1
Parks Superintendent 1 1 1 1
Parks Supervisor 1 1 1 1
Park Maintenance Technician 5 8 8 8
Park Maintenance Technician
(P/T) 1 1 1 1
Seasonal Park Worker 1 1 0 0
Recreation Manager 1 1 1 1
Recreation Coordinator 0 1 1 1
Recreation Specialist 1 1 1 1
Seasonal Rec Instructor 0 0 1 1
TOTAL POSITIONS 13 13 17 17
PERFORMANCE INDICATORS
Workload/Outputs
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Total Acres of Park Land
Managed 425.31 438.97 448 475
Total Acres of City Campuses
Managed 36.03 36.03 36.03 36.03
Total Acres of Land Managed
Per FTE 76.89 76.89 79.17 79.17
Total Miles of Trails Managed 25 25 25.6 25.6
Special Events, Programs &
Parades 49 84 150 200
Efficiency
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Acres of Contractual Mowing 123.09 123.09 123.09 194.54
Acres of Athletic Association
Maintenance 70.02 70.02 70.02 70.02
Hours of Volunteer Service 500 543 500 500
Hours of Athletic Association
Service 1,200 1,200 1,200 1,200
132
PARKS, RECREATION AND COMMUNITY SERVICES
Effectiveness
2021-22
Actual
2022-23
actual
2023-24
Estimate
2024-25
Budget
Cost Benefit for Athletic
Association Field Maintenance $550,000 $550,000 $550,000 $550,000
Cost Benefit for Volunteer Hours $12,000 $12,000 $12,000 $12,000
Special Event Attendance 23,000 26,776 28,000 28,000
Program Participants 370 1,238 1,500 1,500
League Participants 320 510 550 550
Youth Sports Registrations
(BVYA & SYSA) 3,800 3,800 3,800 3,800
Budget 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $748,289 $1,035,693 $1,309,399 $1,237,618
Supplies and Equipment 107,734 117,568 149,705 128,000
Utility Services 246,900 345,701 284,000 271,000
Operating Expenses 168,594 195,178 189,491 201,500
Professional Services 11,606 22,694 17,000 20,000
Repairs and Maintenance 175,014 177,813 332,978 320,100
Rental/Leasing 7,007 15,533 11,790 10,000
Capital Outlay 128,377 154,043 297,979 314,000
Total $1,593,522 $2,064,223 $2,592,342 $2,502,218
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will decrease 3.6% from the FY 2023-24 year-end
estimate. Personnel increases from the anticipated wage adjustment is offset by
fewer park improvements with the completion of existing projects.
133
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
PARKS, RECREATION, & COMMUNITY SERVICES
EXPENDITURES
PARKS
101-460-511110 Regular 657,486 718,635 812,053 800,127
101-460-511120 Overtime 29,756 28,495 43,981 34,967
101-460-511210 Longevity 3,560 3,662 4,485 5,126
101-460-511230 Certification Allowance 4,864 6,291 2,530 1,743
101-460-511310 FICA - Employer 51,589 57,905 66,023 64,394
101-460-511350 TMRS-Employer 113,324 123,776 145,079 139,260
101-460-511410 Health-Employer 139,651 165,332 186,261 154,476
101-460-511500 Workers' Compensation 10,076 8,164 10,704 9,247
1,010,305 1,112,260 1,271,116 1,209,340
Supplies
101-460-521000 Operating Supplies 45,424 34,000 47,000 40,000
101-460-521100 Office Supplies 2,648 3,000 3,000 3,000
101-460-521200 Medical/Chemical Supplies 5,100 6,500 9,000 6,500
101-460-521300 Motor Vehicle Supplies 1,061 1,500 1,600 1,500
101-460-521310 Landscaping Supplies- Parks 26,605 26,180 26,605 28,000
101-460-521315 Landscaping Supplies- Campus 21,295 14,000 21,000 22,000
101-460-521400 Plumbing Supplies 6,171 9,000 31,000 10,000
101-460-521610 Building Maintenance Supplies 302 500 500 500
108,606 94,680 139,705 111,500
City Support Services
101-460-534008 Schertz Young Leaders 7,063 10,000 10,473 12,000
101-460-534009 Sweetheart Scholarships 5,500 3,000 6,000 -
101-460-534038 Holidazzle 35,435 36,000 36,018 38,000
101-460-534040 4th of July Jubilee 45,745 45,000 45,000 47,000
101-460-534041 Music, Movies in the Park 9,187 10,000 10,000 10,000
101-460-534043 Other Events 79,348 78,000 78,000 92,000
101-460-534045 MOVING ON MAIN 11,920 12,300 15,000 -
194,198 194,300 200,491 199,000
Utility Services
101-460-533200 Electric Utility Service 92,702 76,000 89,000 76,000
101-460-533410 Water Utility Service 228,780 175,000 175,000 175,000
101-460-533500 Vehicle Fuel 24,219 25,000 20,000 20,000
345,701 276,000 284,000 271,000
Total Supplies
Total Personnel Services
Personnel Services
Total Utility Services
Total City Support Services
134
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Operations Support
101-460-534000 Advertising 980 1,000 1,000 2,500
101-460-511605 Temporary Empl. Services 256 - 11,773 1,000
1,236 1,000 12,773 3,500
Staff Support
101-460-511606 Uniforms 7,304 9,565 9,565 10,008
101-460-511610 Memberships 2,419 1,632 1,945 2,421
101-460-511612 Training/Travel 13,632 13,122 13,500 13,100
101-460-511614 Meeting Expenses 1,776 1,500 1,500 1,750
25,132 25,819 26,510 27,278
Professional Services
101-460-541017 Other Prof. Services 22,694 5,880 17,000 20,000
101-460-551026 Contract Services 114,127 189,107 256,415 240,000
136,821 194,987 273,415 260,000
Maintenance Services
101-460-551000 Building Maintenance 2,330 2,500 2,500 2,500
101-460-551075 Minor & Other Equip Maint 4,965 5,000 5,000 5,000
101-460-551112 Veteran's Memorial Maint.3,904 7,400 8,545 9,600
101-460-551073 Landscaping 2,495 2,500 2,500 3,000
13,694 17,400 18,545 20,100
Rental-ROW
101-460-561100 Rental-Equipment 15,533 10,000 11,790 10,000
15,533 10,000 11,790 10,000
Operating Equipment
101-460-551072 Improvements under $5,000 49,993 58,015 58,018 60,000
101-460-521716 Equpment under $5000 8,962 15,000 10,000 16,500
58,955 73,015 68,018 76,500
Capital Outlay
101-460-581012 Vehicles & Access. Over $5,000 52,055 120,000 133,000 49,000
101-460-581007 Improvements Over $5,000 86,449 250,000 150,000 250,000
101-460-581005 Equipment Over $5,000 15,539 15,000 14,979 15,000
154,043 385,000 297,979 314,000
TOTAL PARKS 2,064,223 2,384,461 2,604,342 2,502,218
Total Maintenance Services
Total Rental-ROW
Total Capital Outlay
Total Professional Services
Total Operating Equipment
Total Staff Support
Total Operations Support
135135
DEPARTMENT: PARKS, RECREATION, AND
COMMUNITY SERVICES
DIVISION: 463 POOLS
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The management and maintenance of two (2) outdoor pools and one splash pad
including the maintenance of swimming facilities, pumping systems, and related
aquatic programs designed to encourage safe use and professional management
of these facilities. Provide contractual oversight of the management, programming,
and maintenance of the Schertz Aquatics Center. Provide citizen input and
communication venues utilizing the Parks and Recreation Advisory Board,
surveys, and community meetings.
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•Policy Value: High Quality of Life
o Maintain and develop aquatic programs designed to educate our
citizens and to meet the needs of our expanding community.
o Maintain a high quality of pool maintenance while providing excellent
aquatic recreation and leisure service programs.
o Continue management oversight of the Schertz Aquatics Center in
order to expand the availability of recreational and health/well-being
programming and provide year-round access to same.
•Operational Value: Innovative
o Manage and maintain the operations of the new Wendy Swan
Memorial Park Splashpad that was developed on the site of an old
residential size swimming pool.
Project focus for FY 2024-25
•Close the splashpad for the winter season and successfully open the splash
pad up for the new season the Friday before Spring Break week.
136136
POOL
ORGANIZATIONAL CHART
PERFORMANCE INDICATORS
Workload/Outputs
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue per year Outdoor Pools $25,000 $25,000 $25,000 $28,500
Days open per year Outdoor Pools 72 72 72 72
Daily Admissions Pickrell Pool $22,024 $22,024 $22,024 $22,000
Total Attendance Pickrell Pool 11,651 11,651 11,651 11,000
Season Pool Pass Sales $6,495 $6,495 $6,495 $4,000
Total Attendance Schertz Aquatics Ctr 78,000 78,000 78,000 78,000
Efficiency
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Cost per resident for Pool Operations $14.25 $14.25 $14.25 $13.16
(Includes Schertz Aquatics Center
City Manager
Assistant City
Manager
Development
Parks, Recreation,
and
Community Services
Pools Event Facilities
137
POOL
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Supplies and Equipment $27,389 $13,337 $34,500 $33,000
Utility Services 24,788 40,316 45,000 35,000
Repairs and Maintenance 537,096 508,412 542,052 597,023
Total $589,274 $562,064 $621,552 $665,023
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget increased 6.5% from FY 2023-24 year-end estimates for
the proposed wage adjustments.
138
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
PARKS & RECREATION
EXPENDITURES
POOLS
Supplies
101-463-521000 Operating Supplies 4,176 5,000 5,000 5,000
101-463-521200 Chem/Med/Lab Supplies 7,893 19,000 26,000 25,000
101-463-521600 Equip Maint Supplies 1,267 3,000 3,500 3,000
13,337 27,000 34,500 33,000
Utility Services
101-463-533200 Electric Utility Service 13,496 18,000 20,000 20,000
101-463-533410 Water Utility Service 26,819 7,500 25,000 15,000
40,316 25,500 45,000 35,000
Maintenance Services
101-463-551075 Minor & Other Equip Maintenance 9,421 9,800 9,800 9,800
101-463-551025 Contract Maintenance 498,991 532,252 532,252 587,223
508,412 542,052 542,052 597,023
562,064 594,552 621,552 665,023
Total Supplies
Total Utility Services
TOTAL POOLS
Total Maintenance Services
139139
DEPARTMENT: PARKS AND RECREATION
DIVISION: 464 EVENT FACILITIES
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
Under the umbrella of Parks and Recreation, Event Facilities provides a place
where guests can celebrate life events such as social or cultural activities. The
Event Facilities are centrally located in Schertz for businesses and other
organizations to hold meetings, training, and/or other specialized events. This
department handles all aspects of event rental, and in cooperation with other
department’s plans, coordinates and executes each event from start to finish (initial
deposit to event feedback).
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•Policy Value: High Quality of Life
o Promotes community involvement by attracting public events such
as fundraisers, tradeshows/conventions, and performing arts events.
o Promotes high quality of life for residents and other customers by
providing an affordable, friendly, and safe gathering place for special
events.
•Policy Value: Service Oriented
o Promotes relationships with surrounding cities, businesses,
organizations, and citizens by offering audio/video capabilities and
attractive, flexible and diverse use of venue space through upgrades
in technology and building improvements.
Project focus for FY 2024-25
•Continue to implement new event management software to increase
operational efficiency and provide better customer service.
•Implement a maintenance week closure into the operating schedule to
provide for deep cleaning, preventative maintenance, and minor repairs to
occur without interruption for increased efficiency.
140140
EVENT FACILITIES
ORGANIZATIONAL CHART
EVENT FACILITIES
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Civic Center Manager 1 1 1 1
Civic and Community Center
Coordinator 1 1 1 1
Event Attendant 2 2 4 4
Event Attendant (P/T) 2 2 1 1
TOTAL POSITIONS 6 6 7 7
PERFORMANCE INDICATORS
2021-22 2022-23 2023-24 2024-25
Workload/Output Actual Actual Estimate Budget
Number of events booked 808 1020 1097 1100
Number of events cancelled 137 200 225 200
Number of facility tours 300 300 325 350
Number of web inquiries
answered
209 300 925 1000
City Manager
Assistant City
Manager
Parks &
Recreation
Pools Event
Facilities
141
EVENT FACILITIES
2021-22 2022-23 2023-24 2024-25
Efficiency Actual Actual Estimate Budget
Revenue 422,262 390,000 302,363 440,589
Comp’d Value 123,000 38,000 75,000 75,000
2021-22 2022-23 2023-24 2024-25
Effectiveness Actual Actual Estimate Budget
Tradeshows/conventions 11 15 48 50
Customer satisfaction Rating 95% 90% 97% 100%
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Personnel Services $325,069 $440,490 $519,399 $535,263
Supplies and Equipment 16,892 8,037 15,080 27,100
Utility Services 47,276 74,998 74,427 77,964
Operating Expenses 1,591 62 1,825 1,850
Repairs and Maintenance 4,173 0 2,450 2,500
Capital Outlay 0 0 65,404 0
Total $395,000 $523,587 $678,585 $644,677
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will decrease 5.3% from the FY 2023-24 year-end
estimate due to lower Capital Outlay costs in 2024-25.
142
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
CULTURAL
EXPENDITURES
EVENT FACILITIES
Personnel Services
101-464-511110 Regular 287,814 291,357 344,062 369,271
101-464-511120 Overtime 5,384 5,884 4,500 6,923
101-464-511210 Longevity 7,033 6,472 9,869 10,132
101-464-511230 Certification Allowance 50 - - -
101-464-511310 FICA - Employer 22,705 23,215 27,420 29,531
101-464-511350 TMRS-Employer 58,586 50,701 60,252 64,892
101-464-511410 Health-Employer 39,793 39,882 53,919 43,652
101-464-511500 Workers' Compensation 548 4,070 577 4,562
421,913 421,581 500,599 528,963
Supplies
101-464-521000 Operating Supplies 1,679 3,136 3,500 14,000
101-464-521041 Ancillary Products 435 490 - 500
101-464-521100 Office Supplies 886 784 800 800
464-521200 Medical/Chemical Supplies
464-521400 Plumbing Supplies
3,000 4,410 4,300 15,300
Utility Services
101-464-533100 Gas Utility Service 1,254 1,058 1,510 1,164
101-464-533200 Electric Utility Service 63,190 55,000 60,000 66,000
101-464-533410 Water Utility Service 9,505 8,721 11,917 9,600
101-464-533500 Vehicle Fuel 1,049 1,000 1,000 1,200
74,998 65,779 74,427 77,964
Operations Support
101-464-534000 Advertising - 1,000 1,000 1,000
101-464-534029 Printing & Binding 62 500 500 700
101-464-534002 Business Meetings/Networking - 150 150 150
101-464-534027 Memberships-City Use - - 175 -
101-464-511605 Temporary Empl. Services 14,953 5,000 12,800 -
15,015 6,650 14,625 1,850
Staff Support
101-464-511606 Uniforms 1,782 1,500 2,200 2,000
101-464-511610 Memberships 294 500 500 500
101-464-511612 Training/Travel 1,379 2,891 3,000 3,500
101-464-511614 Meeting Expenses 168 300 300 300
Total Personnel Services
Total Supplies
Total Utility Services
Total Operations Support
143143
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
3,623 5,191 6,000 6,300 Total Staff Support
144
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Maintenance Services
101-464-551076 Other Maintenance Agreements - 2,450 2,450 2,500
- 2,450 2,450 2,500
Operating Equipment
101-464-521708 Furniture & Fixtures 526 980 980 2,000
101-464-521712 Operating Equipment Under $5,000 4,511 9,800 9,800 9,800
5,037 10,780 10,780 11,800
Capital Outlay
101-464-581012 Vechicles & Access. Over $5,000 - 60,000 60,000 -
101-464-581005 Equipment Over $5,000 - -5,404 -
- 60,000 65,404 -
TOTAL EVENT FACILITIES 523,587 576,841 678,585 644,677
TOTAL Capital Outlay
Total Operating Equipment
Total Maintenance Services
145
DEPARTMENT: 665 LIBRARY
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Schertz Public Library supports life-long learning, literacy and recreation for library
materials in print, audiovisual and digital formats for users of all ages. It encourages the
love of reading and learning by providing story time, special event programs, and various
other literacy-based programs for infants, children and teens, and enriches the lives of
adults by providing instructional and recreational programming in high-interest areas such
as technology, health and fitness, financial planning, and crafts. The library acts as a
community hub by providing meeting and study spaces to individuals and community
groups, and provides public access to technology including computers, the Internet, wi-fi
and printers, as well as to online employment, business and educational resources. The
library’s primary service area includes more than 123,000 people in the Cities of Schertz,
Cibolo and Selma, and Guadalupe County.
GOALS FOR 2024-25
Strategic Plan Emphasis
• Policy Value: High Quality of Life
o Provide all community members access to a wide variety of engaging
materials, services and programs that support life-long learning, literacy,
and recreation.
o Provide welcoming spaces for meetings, quiet individual activities and
studying, and group activities.
o Provide digital literacy skills and access to computers, Internet service, and
other technology devices such as mobile hotspots to close the digital divide
due to socioeconomic status and service gaps in rural areas.
• Operational Value: Service Oriented
o Provide outreach services and activities outside of the library building to
community members, schools, and community organizations to bring
library services to those who can’t visit the building.
o Partner with city departments, local governments, schools, businesses,
and organizations to provide programming opportunities beyond regular
library programming.
o Provide high quality, customer-focused service by focusing on the City’s
core values and investing in on-going staff training in customer service
principles, policy and procedures, technology training, and library best
practices.
146
LIBRARY
Project Focus for FY 2024-25
• Recurring projects:
o Improve the collection and acceptable items-to-customer ratio by adding
titles in a variety of formats. Focus continues to be on collections with high
turnover rates, e.g., bestsellers, graphic novels, beginning readers, etc.,
with an additional focus in FY25 on increasing the number of items in our
newest circulating collections—games, activity kits, and read-along
audiobooks.
o Maintain weeding and replacement schedule to enhance and update
collections.
o Review and update policies and procedures with the aims of providing
excellent customer-focused service, inclusion, equitable access, and
efficiency in service delivery.
o Pursue Texas Municipal Library Directors 2024 Achievement in Excellence
Award by demonstrating consistent excellence and outstanding
contributions to public library services within our community.
• Specific projects:
o Purchase additional mobile hot spots to expand hot spot circulation
program.
o Add a multi-week adult program series aimed at improving digital literacy
skills for beginners.
o Revise online subject guides using LibGuides to promote library content
and connect library users to online instruction and resources.
o Complete full implementation of in-house laptop circulation program.
o Conduct Edge technology survey and community interest survey.
o Investigate feasibility of and implement, if need is found, outreach
programming to all areas of service area.
o Reorganize library spaces by relocating various collections to different
parts of the library to accommodate collection growth, including Adult and
Youth Spanish materials, the Juvenile Graphic Novel collection, and
various other collections.
o Add additional fitness and wellness, or other high interest classes to the
adult programming schedule.
o Explore opportunities for workforce development programming.
o Add additional ESL courses throughout the year.
o Establish more volunteer opportunities for adult and teen volunteers.
147
LIBRARY
ORGANIZATION CHART
LIBRARY 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Library Director 1 1 1 1
Librarian 3 3 3 3
Library Technician 2 2 2 2
Library Assistant 3 3 4 4
Library Assistant (20 hours) 7 9 7 7
Library Assistant (10 hours) 4 2 2 2
Programming Specialist (20
hours) 1 2 2 2
Temp Part-time Library
Assistant (Unfunded) 1 1 1 1
TOTAL POSITIONS 22 23 22 22
PERFORMANCE INDICATORS
2021-22 2022-23 2023-24 2024-25
Workload/Output Actual Actual Estimate Budget
Service population
(determined by TSLAC) 121,698 121,698 123,167 125,000
Registered Borrowers 29,612 28,734 30,600 31,000
Total Materials Collection 155,715 159,256 166,000 172,000
Total Circulation 359,425 396,794 400,000 410,000
Total Library Visits 157,428 194,260 210,000 213,000
Total Program Attendance 3,448 14,700 16,500 17,000
148
LIBRARY
2021-22 2022-23 2023-24 2024-25
Efficiency Actual Actual Estimate Budget
Cost per Person Served $9.41 $10.50 $11.50 $11.93
Cost per Circulation $3.18 $3.22 $3.54 $3.64
Circulation per Circulation
FTE 39,936 41,768 42,105 41,158
2021-22 2022-23 2023-24 2024-25
Effectiveness Actual Actual Estimate Budget
Percentage of Population
with Library Cards 24.33% 23.61% 24.84% 24.80%
Materials
Expenditures/Capita $1.07 $1.27 $1.35 $1.33
Materials Expenditures as a
Percentage of Operating
Budget (striving for 15%
min.) 11.35% 12.07% 11.72% 11.13%
Items/Capita (striving to
meet 1.53 items/capita
standard) 1.28 1.31 1.35 1.38
Circulation/Capita 2.95 3.26 3.25 3.28
Library Visits/Capita 1.29 1.6 1.71 1.70
Program Attendance/Capita 0.03 0.12 0.13 0.14
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Personnel Services $918,237 $1,001,807 $1,137,593 $1,209,372
Supplies and Equipment 158,429 201,130 200,100 199,100
Utility Services 63,622 71,955 74,000 68,000
Operating Expenses 4,396 2,934 4,910 5,300
Total $1,144,684 $1,277,826 $1,416,603 $1,481,772
PROGRAM JUSTIFICATION AND ANALYSIS
The Library FY 2024-25 Budget increases 4.4% from the FY 2023-24 year-end
estimate with the anticipated wage increase.
149
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
CULTURAL
EXPENDITURES
LIBRARY
Personnel Services
101-665-511110 Regular 700,396 786,060 779,378 859,739
101-665-511120 Overtime 595 1,053 1,350 1,053
101-665-511210 Longevity 18,067 18,180 17,273 19,452
101-665-511230 Certification Allowance 2,542 2,471 2,165 2,471
101-665-511310 FICA - Employer 53,774 61,735 61,213 67,464
101-665-511350 TMRS-Employer 110,730 125,385 134,508 138,334
101-665-511410 Health-Employer 107,875 104,801 124,757 105,471
101-665-511500 Workers Compensation 1,694 1,693 1,799 1,858
995,674 1,101,378 1,122,443 1,195,842
Supplies
101-665-521000 Operating Supplies 13,740 19,500 19,500 19,500
101-665-521100 Office Supplies 2,442 3,000 3,000 2,000
16,183 22,500 22,500 21,500
Utility Services
101-665-533100 Gas Utility Service 2,801 3,000 3,000 3,000
101-665-533200 Electric Utility Service 53,885 40,000 50,000 50,000
101-665-533410 Water Utility Service 15,269 21,000 21,000 15,000
71,955 64,000 74,000 68,000
Operations Support
101-665-521702 Postage 2,624 3,000 3,000 3,000
101-665-534029 Printing & Binding 740 2,700 2,700 3,000
3,364 5,700 5,700 6,000
Staff Support
101-665-511606 Uniforms - 440 100 200
101-665-511607 Annual Awards 159 300 300 300
101-665-511610 Memberships 1,393 2,000 1,750 1,895
101-665-511612 Training/Travel 4,313 12,700 12,700 10,735
101-665-511614 Meeting Expenses 269 300 300 400
6,133 15,740 15,150 13,530
Total Utility Services
Total Supplies
Total Personnel Services
Total Staff Support
Total Operations Support
150
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Professional Services
101-665-534048 Courier Delivery Service 2,194 2,300 2,174 2,300
2,194 2,300 2,174 2,300
Operating Equipment
101-665-521708 Furniture & Fixtures 25,984 3,600 3,600 3,600
101-665-534027 Memberships-City Use --36 -
101-665-521718 Library Materials 154,259 166,000 166,000 166,000
101-665-521714 Donation-Expense 2,081 5,000 5,000 5,000
182,324 174,600 174,636 174,600
TOTAL LIBRARY 1,277,826 1,386,218 1,416,603 1,481,772
Total Operating Equipment
Total Professional Services
151
DEPARTMENT: INTERNAL SERVICES
DIVISION: 853 INFORMATION TECHNOLOGIES (IT)
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Information Technologies Dept. is charged with maintaining, operating, and
securing the City’s information assets. These assets form the foundation upon
which many of the City’s core operations depend. Therefore, this foundation must
be reliable, resilient, and responsive. To meet these expectations, the department
focuses daily on customer service, education, and planning.
The IT department increases the business return on technology investments by
creating and managing hardware and software through dedicated planning and
alignment. IT is also dedicated to ensuring a great end user experience by
designing, implementing, managing, and continually improving our processes.
IT is also tasked to protect the organization and its ability to perform its mission.
We accomplish this through a comprehensive security program, managing our
data, ensuring efficiency, effectiveness, and compliancy. We also strive to deploy
programs designed to engage our staff and citizens in easy and convenient ways.
The City of Schertz uses a Geographic Information System (GIS) to create maps,
analyze information, and visually examine the geographic features of our region.
Many functions of City government have a geographic dimension and the
successful execution of GIS Services can substantially increase efficiency,
collaboration and empowerment in the decision-making process.
GOALS FOR FY 24-25
Strategic Plan Emphasis
•Policy Value: Essential Services
o Improve efficiency, productivity, workflows, and collaborations
o Mobilize the city by choosing cloud-base services to improve
communication sharing between city departments
o Improve fiber connection between all city buildings
•Policy Value: Attractive Community
o Provide excellent customer service
o Safeguard the city’s network and the data shared within
Project focus for FY 24-25
•Improve fiber communication between buildings at 10 Commercial Place
•Install firewall redundancy throughout the City’s network system
152
INFORMATION TECHNOLOGY
ORGANIZATIONAL CHART
INFORMATION
TECHNOLOGY
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Director 1 1 1 1
Administrative Assistant 1 1 1 1
Senior Systems
Administrator 1 1 1 1
Computer Systems Support
Engineer 1 1 1 1
IT Support Specialist 3 3 3 3
Public Safety Administrator 1 1 1 1
GIS Administrator 1 1 1 1
GIS Specialist 1 1 2 2
TOTAL POSITIONS 10 10 11 11
Workload
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Average Annual Work Orders
Completed
2,550 3,084 3,200 3,200
Average Monthly Hours to
Complete Work Orders
1.25 1.5 1.25 1.25
Total Projects 45 62 67 67
Average Monthly Project Hours 620 620 750 750
Total Emails Received 1,122,550 1,116,600 1,239,530 1,239,530
Total Sent Good Email 452,550 454,875 475,000 475,000
Total Teams Meetings 1,675 1,452 1,575 1,575
Total Teams Interoffice Chats 14,500 23,450 25,000 25,000
City
Manager
Deputy City
Manager
Internal
Services
Information
Technology
Facility
Services
Fleet
Services
153
INFORMATION TECHNOLOGY
Efficiency
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
% Work Orders Completed 0-1
Day
46% 46% 45% 55%
% Work Orders Completed 2-3
Days
8% 8% 12% 15%
% Work Orders Completed 4-6
Days
11% 11% 11% 10%
% Work Orders Completed 7-
10 Days
7% 7% 9% 5%
%Work Orders Completed >11
Days
28% 28% 23% 15%
Average Number of Days to
Work Orders
% Time on GIS Specific
Projects
52% 52% 53% 55%
% Time on GIS Customer
Assistance
8% 8% 9% 17%
% Time on
Training/Conferences
0% 0% 8% 8%
% Time on Non-Department
Projects
20% 20% 16% 8%
% Time on Administrative
Overhead
20% 20% 14% 12%
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $995,922 $1,147,821 $1,321,410 $1,339,410
Supplies and Equipment 287,006 211,283 250,843 494,650
Utility Services 367,727 393,771 471,000 516,000
Operating Expenses 998,027 974,499 1,133,042 1,465,525
Professional Services 1,406 103,799 45,253 20,000
Repairs and Maintenance 0 0 3,800 3,800
Rental/Leasing 3,346 1,295 3,875 0
Capital Outlay 0 51,696 140,000 0
Total $2,653,434 $2,884,164 $3,369,223 $3,839,385
154
INFORMATION TECHNOLOGY
PROGRAM JUSTIFICATION AND ANALYSIS
The Information Technology FY 2024-25 Budget increases 12.2% from the FY
2023-24 year-end estimate. The increase is due to the anticipated wage
adjustments, contractual software increases, and new server purchases for police
officers’ virtual terminals.
155
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
INTERNAL SERVICE
EXPENDITURES
INFORMATION TECHNOLOGY
Personnel Services
101-853-511110 Regular 739,670 787,825 835,839 871,689
101-853-511120 Overtime 53,628 40,004 46,000 49,645
101-853-511210 Longevity 10,347 9,243 9,433 10,432
101-853-511230 Certificate Allowance 150 - 510 747
101-853-511310 FICA - Employer 59,831 64,006 68,221 71,303
101-853-511350 TMRS - Employer 121,515 139,788 149,909 156,681
101-853-511410 Health - Employer 108,548 123,430 142,997 110,203
101-853-511500 Workers Compensation 2,267 1,358 2,401 1,510
1,095,956 1,165,654 1,255,310 1,272,210
Supplies
101-853-521100 Office Supplies 5,875 5,700 3,716 8,800
101-853-521300 Motor Vehicle Supplies 528 400 584 -
101-853-521600 Equip Maint Supplies 4,053 4,700 5,043 -
10,456 10,800 9,343 8,800
City Support Services
101-853-541003 Computer Consulting 4,130 5,000 4,333 5,000
101-853-534036 Software Maintenance 32,760 - 7,970 -
101-853-534034 Software Maintenance-Citywide 508,714 688,739 575,000 820,749
101-853-534035 Software Maintenance-Departments 420,942 546,525 550,000 644,776
101-853-521701 Computer Fees & Licenses 7,494 5,000 5,000 6,000
974,040 1,245,264 1,142,303 1,476,525
Utility Services
101-853-533300 Telephone/Lane Lines 74,673 70,000 70,000 75,000
101-853-533310 Telephone/Cell Phones 124,572 125,000 142,000 150,000
101-853-533320 Telephone/Air Cards 100,839 101,000 108,000 115,000
101-853-533330 Telephone/Internet 92,649 125,000 150,000 175,000
101-853-533500 Vehicle Fuel 1,038 1,000 1,000 1,000
393,771 422,000 471,000 516,000
Staff Support
101-853-511606 Uniforms 1,416 2,700 2,700 3,300
101-853-511610 Memberships 467 1,400 1,400 1,900
101-853-511612 Training/Travel 49,983 62,000 62,000 62,000
51,866 66,100 66,100 67,200
Professional Services
101-853-541017 Other Consl/Prof Services 6,555 13,000 15,000 15,000
Total Personnel Services
Total Supplies
Total City Support Services
Total Utility Services
Total Staff Support
156
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
101-853-541010 IT Svcs-Web Design/Maint 93,114 -25,920 -
99,669 13,000 40,920 15,000 Total Professional Services
157
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Maintenance Services
101-853-534037 Computer Maintenance 12,083 - - -
101-853-551022 Other Maintenance Agreement -3,800 3,800 3,800
12,083 3,800 3,800 3,800
Rental/Leasing
101-853-561200 Lease/Purchase Payments 1,295 -3,875 -
1,295 - 3,875 -
Operating Equipment
101-853-521708 Furniture & Fixtures 2,088 1,500 1,500 2,000
101-853-534027 Memberships-City Use - - 72 -
101-853-521710 Computer & Periphe. < $5000 170,431 237,000 200,000 153,600
101-853-521711 Communication Equip LESS $5000 5,784 40,000 20,000 55,050
101-853-521716 Equipment under $5,000 15,030 15,000 15,000 269,200
193,333 293,500 236,572 479,850
Capital Outlay
101-853-581003 Computer & Peripherals 31,119 162,000 140,000 -
101-853-581005 Equipment 20,578 - - -
51,696 162,000 140,000 -
2,884,164 3,382,118 3,369,223 3,839,385 TOTAL INFORMATION TECHNOLOGY
Total Maintenance Services
Total Operating Equipment
Total Capital Outlay
Total Rental Leasing
158
DEPARTMENT: 866 HUMAN RESOURCES
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Human Resources Department provides services and support in the areas of
recruitment, selection, staffing, benefits administration, labor law compliance,
performance management, employee development and relations, health and
wellness, and policy administration.
STRATEGIC GOALS AND OBJECTIVES
Operational Value – Service Oriented
In an organization that has a Service Oriented culture, there is the focus on
meeting and exceeding current and future customer needs.
• Deliver HR services, programs, and communications that add value for our
prospective employees and current employees.
Operational Value – Engaged Workforce
Valuing people is the framework for building and sustaining an Engaged
Workforce, who in turn are committed to serving customers and making a positive
difference in their lives.
• Improve employee retention by leading efforts for adoption of strategies
which promote a diverse workforce and create a great work climate.
• Support the talent development of our employees through professional and
career development.
• Administer HR policy and programs effectively and efficiently, while
maintaining internal customer satisfaction and meeting budget constraints.
Operational Value – Proactive
Proactive means initiating change by anticipating future situations in order to make
things happen.
• Compete for top talent with effective recruitment strategies and an efficient
recruitment process.
159
HUMAN RESOURCES
•Ensure our compensation and performance management processes are
designed and executed to align and maximize our people’s performance
with the goals of the organization.
ORGANIZATIONAL CHART
HUMAN RESOURCES
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Director 1 1 1 1
HR Manger 1 1 1 1
Senior HR Generalist 1 1 1 1
HR Generalist 1 1 1 1
Human Resources
Assistant 1 1 1 1
TOTAL POSITIONS 5 5 5 5
City Manager
Assistant City
Manager
Human
Resources
Purchasing
160
HUMAN RESOURCES
PERFORMANCE INDICATORS
Workload/Output
Measures
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Total No. of Employees
(Avg.) 430 430 430 460
# Full Time Employees
(Avg.) 395 395 380 410
Job Announcements
Posted 84 84 110 110
# Applications received 5,288 5,288 5,000 1000 - 3,216
ADP `19
# Full Time Positions
Filled 77 77 80 80
# Part Time Positions
Filled 11 11 10 10
# Total Turnover 88 88 85 80
# Full Time Turnover 81 81 75 80
# Part Time Turnover 7 7 10 10
# Retirements 6 6 10 12
# FMLA Claims 37 37 40 17 (or
request - 30)
# General Training
Courses
15 15 15 15
# of tuition
reimbursements
24 24 20 20
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Budget
Personnel Services $548,678 $643,659 $702,602 $754,180
Supplies and Equipment 1,197 1,588 3,775 4,200
Operating Expenses 100,568 104,574 105,223 123,450
Professional Services 4,126 520 64,500 4,500
Total $654,569 $750,340 $876,100 $886,330
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will increase 1.2% from the FY 2023-24 year-end
estimate with the anticipated wage increase.
161
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
INTERNAL SERVICE
EXPENDITURES
HUMAN RESOURCES
Personnel Services
101-866-511110 Regular 364,623 386,498 402,669 411,828
101-866-511120 Overtime 542 337 1,000 973
101-866-511210 Longevity 5,482 6,142 6,197 6,926
101-866-511230 Certificate Allowance 3,140 2,863 2,990 2,863
101-866-511310 FICA - Employer 27,742 30,262 31,583 32,306
101-866-511350 TMRS - Employer 61,391 66,091 69,401 70,988
101-866-511410 Health - Employer 59,853 63,927 67,185 57,653
101-866-511500 Workers Compensation 885 650 938 693
101-866-511600 Unemployment Compensation 436 20,000 5,000 20,000
524,094 576,770 586,963 604,230
Supplies
101-866-521000 Operating Supplies 939 3,160 2,500 3,000
101-866-521100 Office Supplies 568 700 775 700
1,507 3,860 3,275 3,700
Human Services
101-866-534025 Pre-Employment Check 4,537 3,000 2,700 3,000
101-866-534023 Interview Expenses 49 2,450 1,500 1,500
101-866-534006 COBRA FSA/HSA Adm Services 8,928 8,400 7,000 8,500
101-866-534053 Broker Services 75,000 75,000 75,000 75,000
101-866-534026 Medical Co-Pay 540 3,000 1,925 3,000
101-866-534018 Employee Assistance 7,608 10,000 10,500 10,000
101-866-511601 Tuition Reimbursement 21,339 18,000 25,689 20,000
101-866-511602 Employee Wellness Program 15,633 40,000 15,000 40,000
101-866-511608 Training Classes 21,878 20,000 21,000 21,000
155,512 179,850 160,314 182,000 Total Human Services
Total Personnel Services
Total Supplies
162
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Operations Support
101-866-534000 Advertising 6,521 19,450 4,000 19,450
101-866-534029 Printing & Binding 1,391 3,000 2,526 3,000
101-866-534027 Memberships-City Use - - 72 -
7,912 22,450 6,598 22,450
Staff Support
101-866-511606 Uniforms 297 500 500 500
101-866-511609 Employee Recognition 33,387 40,000 30,000 42,000
101-866-511610 Memberships 1,130 2,450 2,450 2,450
101-866-511612 Training/Travel 7,791 8,000 5,000 8,000
101-866-511614 Meeting Expenses - 1,000 1,000 1,000
42,604 51,950 38,950 53,950
City Assistance
101-866-511617 Medical Services 18,110 15,000 15,000 15,000
18,110 15,000 15,000 15,000
Professional Services
101-866-541017 Other Consul/Prof Service 520 64,500 64,500 4,500
520 64,500 64,500 4,500
Operating Equipment
101-866-521708 Furniture & Fixtures 81 500 500 500
81 500 500 500
TOTAL HUMAN RESOURCES 750,340 914,880 876,100 886,330
Total Operating Equipment
Total City Assistance
Total Staff Support
Total Operations Support
Total Professional Services
163
DEPARTMENT: 868 FINANCE
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
Prepare monthly financial reports for the City Manager, City Council and City
departments. Process all accounts payable and receivable in a timely manner,
prepare 1099s, and prepare monthly bank reconciliations. Maintain and process
payroll for all city employees. Finance handles unclaimed property and its
subsequent disbursements to the individuals or the State. Adopt and update an
Investment Policy and strategy annually that follows the Public Funds Investment
Act that outlines oversight of investment funds and states the types of investments
the city can use. Manage debt service and fixed assets annually. Complete the
annual budget, facilitate annual audit, Annual Comprehensive Financial Report
and Popular Annual Financial Report. Perform financial forecasting to make better,
more informed operational decisions. The Finance Director also oversees the
Utility Billing and Municipal Court Divisions.
GOALS FOR FY 2024-25
Strategic Plan Emphasis
Policy Value: Financially Sustainable
•Provide timely and accurate financial information and reports to the City
Manager, City Council, other City departments, citizens, and other agencies
so they have the information they need to make operational decisions to
keep the city financially sustainable. Reports should be delivered within 20
days of the prior month’s end.
•Receive the Government Finance Officers Association Certification of
Excellence in Financial Reporting for the 38th consecutive year.
•Improve the 5-year budgeting and forecasting plan for operations and debt
management. These tools help maintain the fiscal sustainability of the City.
•Maintain a 10-year budgeting plan for Construction in Progress (CIP) project
for the city.
164
FINANCE
Operational Value: Systems Management
•With the new financial software going live on April 1, 2024, Finance is
teaching departments new procedures to best utilize new financial software.
With the new software, departments will be able to run more useful reports.
These reports can be run daily to show any changes to the revenues and
expenses for the department. These reports will also help maintain the fiscal
year budget. The goal is that departments will be able to easily understand
how the department financial operations run on a day-to-day basis. With the
new software, ERP also has the City starting the process of going
paperless.
Project Focus for FY 2024-25
•Refine internal processes and systems to be more effective and efficient.
•Go paperless in office, less cost for physical storage & documents always
at hand and less postage/paper as payments sent in electronically.
•Submit for financial transparency awards, i.e. Transparency Star for
Economic Development, Budget Award
ORGANIZATIONAL CHART
City Manager
Assistant City
Manager
Finance
Utility Billing
Office
Municipal
Court
165
FINANCE
ACCOUNTING
2020-21
Actual
2021-22
Actual
2022-23
Estimate
2023-24
Budget
2024-25
Budget
Finance Director 1 1 1 1 1
Assistant Director 1 1 1 1 1
Senior Accountant 1 1 1 0 0
Financial Analyst 1 1 1 1 1
Accountant 1 1 1 2 2
Accounts Payable
Coordinator 1 1 1 1 1
Administrative
Assistant 1 1 1 1 1
TOTAL POSITIONS 7 7 7 7 7
PERFORMANCE INDICATORS
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Accounts payable checks 6,269 6,125 6,200 6,500
Accounts payable EFT 0 0 50 100
Number of Purchase Orders
Processed 7,322 8,215 8,500 5,000
Active Vendors to manage 1,500
Effectiveness
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Certificate of Achievement for
Excellence in Financial
Reporting, Accumulative 36 37 38 39
Quarterly Financials completed
within 30 days 0 0 1 2
Popular Annual Financial Report 0 0 1 2
COA Award 36 37 38 39
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $673,128 $696,232 $716,565 $790,326
Supplies and Equipment 2,901 3,805 3,195 3,100
Operating Expenses 3,586 4,253 5,000 4,300
Professional Services 48,727 24,949 43,200 42,500
Total $728,341 $729,239 $767,960 $840,226
166
FINANCE
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will increase 8.6% from the FY 2023-24 year-end
estimate. This increase is due to increased costs for services and goods. Also,
with anticipated wage increase from Class and Comp study.
167
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
INTERNAL SERVICE
EXPENDITURES
FINANCE
Personnel Services
101-868-511110 Regular 467,487 498,174 483,301 547,738
101-868-511120 Overtime 2,153 936 2,250 980
101-868-511210 Longevity 14,497 11,207 10,698 11,489
101-868-511230 Certification Allowance 2,540 2,528 2,340 2,528
101-868-511310 FICA - Employer 35,791 39,196 38,142 43,012
101-868-511350 TMRS - Employer 79,755 85,604 83,813 94,514
101-868-511410 Health - Employer 88,587 94,783 87,993 81,192
101-868-511500 Workers Compensation 1,252 841 1,328 923
692,062 733,269 709,865 782,376
Supplies
101-868-521000 Operating Supplies 1,939 2,000 2,250 2,000
101-868-521100 Office Supplies 679 700 600 700
2,617 2,700 2,850 2,700
Staff Support
101-868-511606 Uniforms 401 - 700 350
101-868-511610 Memberships 1,035 1,160 1,000 1,100
101-868-511612 Training/Travel 2,734 3,000 5,000 6,500
4,170 4,160 6,700 7,950
Professional Services
101-868-541017 Other Consl/Prof Services 14,949 22,000 18,000 16,000
101-868-541000 Auditor/Accounting Service 10,000 26,500 25,200 26,500
101-868-534058 Investment Management Fee 4,253 4,000 5,000 4,300
29,202 52,500 48,200 46,800
Total Personnel Services
Total Supplies
Total Staff Support
Total Maintenance Services
168
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Operating Equipment
101-868-521708 Furniture & Fixtures 1,188 300 345 400
1,188 300 345 400
TOTAL FINANCE 729,239 792,929 767,960 840,226
Total Operating Equipment
169
DEPARTMENT: HUMAN RESOURCES
DIVISION: 872 PURCHASING
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The Purchasing Department is responsible for managing the Purchasing,
Inventory, Property Disposal, Contracts, Grants, Real Property Acquisitions, Risk
Management, Worker’s Compensation, Property Insurance, and Safety functions
for the City.
Purchasing manages all bids, quotes, contracts and agreements, City purchases,
warehouse inventory, City property disposal, auctions, grants, fleet vehicle
registration and titles, and Real Property acquisitions.
The department is also responsible for the City’s Risk Management and Safety
program. It Maintains the City Capital and Fixed Assets inventory, property and
liability insurance schedules, processes all insurance claims, insurance litigation,
and workers compensation, monitors all safety aspects of City functions,
schedules employee safety training, evaluates loss runs to identify trends and
mitigate risk.
STRATEGIC GOALS AND OBJECTIVES
Core Value – Do the Right Thing
•Maintain the highest levels of ethical practices for all department functions.
Economic Policy Value – Fiscally Sustainable
•Procure quality goods and services for all City departments, from
appropriate sources, using the most efficient and economical means at the
best possible price and make them available at the right place and time.
•Use supply contracts and co-ops in order to improve delivery time of
particular items and to take advantage of quantity discounts.
170
PURCHASING
Operational Value – Service Oriented
In an organization that has a Service Oriented culture, there is the focus on
meeting and exceeding current and future customer needs.
•All City departments receive their orders in a timely manner to effectively
perform their job functions in an efficient manner.
•Maintain a professional relationship with all City departments and vendors,
insuring open communication.
Operational Value – Systems Management
Systems Management aligns and integrates all components of the organization as
a unified whole to achieve the mission, ongoing success and performance
excellence.
•Maintain the City Purchasing Manual, combining State and Local
Purchasing Legislation.
•Manage, review, and track City contracts and agreements. Notify
departments when contracts are expiring.
•Manage the real property acquisition process to include routing of offers for
property purchases and overseeing the offer to closing processes.
•Manage procedures for Capital and Fixed asset inventory and
accountability and conduct physical surveys of City property.
•Manage disposal and auction activities for surplus, excess, and damaged
City property.
•Manage insurance and Workers Compensation claims and
accident/incident reports with immediate response. Gather all information
for all incidents involving City property regardless of repair costs. Retain
claims, reports and litigation according to the Texas State Records
Retention Schedules.
Operational Value – Proactive
Proactive means initiating change by anticipating future situations in order to make
things happen.
•Develop and oversee Purchasing training for employees to ensure
compliance with City Policy, State and Local Purchasing Legislation.
•Develop and oversee safety training for employees to minimize accidents
and incidents and mitigate risk. Develop and Maintain the City Safety Policy.
171
PURCHASING
ORGANIZATIONAL CHART
PURCHASING 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Purchasing Manager 1 1 1 1
Purchasing Specialist 1 1 1 1
Risk & Safety Specialist 1 1 1 1
TOTAL POSITIONS 3 3 3 3
City
Manager
Assistant
City
Manager
Human
Resources
Purchasing
172
PURCHASING
PERFORMANCE INDICATORS
Workload/Output
2021-22
Actual 2022-23
Actual
2023-24
Estimate
2024-25
Budget
Bids and Proposals Drafted 44 24 20 30
Bids and Proposals
Responses
127 57 38 100
Contracts Reviewed 211 97 75 100
Meetings with Vendors 42 22 20 30
Research Requests 135 71 45 100
Workers Comp Claims
Processed
84 144 39 100
Accident and Incident
Investigated
309 217 150 200
Training Classes Held 6 16 20 20
Vehicles Processed (Titles,
Gas Cards, Plates)
422 247 150 300
Fixed Asset Modifications 350 163 150 175
GovDeals Items Processed 148 98 65 75
GovDeals Total Sales $333,459.74 $25,186.52 $100,000.00 $10,000.00
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $269,711 $267,811 $237,474 $307,823
Supplies and Equipment 2,115 7,845 5,300 5,640
Utility Services 0 793 0 0
Operating Expenses 6,033 6,245 6,100 5,600
Professional Services 0 241 0 0
Total $277,858 $282,935 $248,874 $319,063
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget reflects an increase of 22% from the FY 2023-24 year-
end estimate to account for training related to new staff certifications and
anticipated wage increases.
173
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
INTERNAL SERVICE
EXPENDITURES
PURCHASING & ASSET MANAGEMENT
Personnel Services
101-872-511110 Regular 175,178 202,403 148,600 200,753
101-872-511120 Overtime 54 72 500 287
101-872-511210 Longevity 5,451 3,285 2,593 2,906
101-872-511230 Certification Allowance 955 1,120 495 1,120
101-872-511310 FICA - Employer 13,464 15,816 11,642 15,678
101-872-511350 TMRS-Employer 29,749 34,541 25,583 34,451
101-872-511410 Health-Employer 33,489 40,334 36,928 37,966
101-872-511500 Workers' Compensation 480 340 508 337
258,820 297,911 226,849 293,498
Supplies
101-872-521000 Operating Supplies 305 450 200 450
101-872-521005 Supplies-Inspections 2,760 3,000 3,000 3,000
101-872-521100 Office Supplies 1,079 450 500 450
101-872-521300 Motor Vehicle Supplies - 240 100 240
4,145 4,140 3,800 4,140
Professional Services
101-872-541017 Professional Services 241 - - -
241 - - -
Utility Services
101-872-533320 Telephone/Air Card 793 - - -
793 - - -
Operations Support
101-872-534000 Advertising 4,210 5,500 4,000 3,500
101-872-534027 Business Memberships 1,504 2,000 2,000 2,000
101-872-534029 Printing & Binding 31 100 100 100
101-872-534032 Service Fees - GovDeals 500 - - -
6,245 7,600 6,100 5,600
Staff Support
101-872-511606 Uniforms 275 325 325 325
101-872-511610 Memberships 1,469 2,000 2,000 2,000
101-872-511612 Training/Travel 6,035 12,000 6,000 10,000
101-872-511614 Meeting Expenses 167 500 500 350
Total Personnel Services
Total Operations Support
Total Supplies
Total City Support Services
Total Utility Services
174
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
7,946 14,825 8,825 12,675 Total Staff Support
175
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
City Assistance
101-872-511617 Medical Services 1,045 1,490 1,800 1,650
1,045 1,490 1,800 1,650
Operating Equipment
101-872-521708 Furniture & Fixtures 2,610 2,000 1,500 1,000
101-872-521710 Computer & Periphe. < $5,000 1,090 - - -
101-872-521712 Operating Equipment - 500 -500
3,700 2,500 1,500 1,500
Capital Outlay
872-581200 Vehicles & Access. Over $5,000
- - - -
TOTAL PURCHASING & ASSET MGT 282,935 328,466 248,874 319,063
Total Capital Outlay
Total Operating Equipment
Total City Assistance
176
DEPARTMENT: INTERNAL SERVICES
DIVISION: 877 FLEET SERVICES
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
Fleet Services provides maintenance, repair, upgrade and outfitting services for all
City owned vehicles and equipment totaling nearly 400 units. The list of services
includes P.M. services, fluid and filter changes, state inspections, tire services,
troubleshooting, diagnosis, and repair of mechanical and electrical systems. Fleet
Services also maintains motor pool services, vehicle and equipment replacement
schedules, vehicle specifications and standardization throughout the fleet.
GOALS FOR FY 24-25
Strategic Plan Emphasis
•Policy Value: Essential Services
o Maintain and repair vehicles and equipment to increase their
lifespan.
o Optimize fleet availability with minimal turn-around times.
o Develop and implement fleet utilization guidelines and procedures.
o Maintain and improve vehicle and equipment safety
•Policy Value: Attractive Community
o Enhancing safety for city employees
Project focus for FY 24-25
•Improve current vehicle replacement program
•Improve current generator maintenance program to included specified
trainings
177
FLEET MAINTENANCE
ORGANIZATIONAL CHART
FLEET MAINTENANCE
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Internal Services Director 0 0 1 1
Assistant Director 1 1 0 0
Administrative Assistant 1 1 1 1
Fleet Superintendent 1 1 1 1
Fleet Supervisor 1 1 1 1
Fleet Mechanic 4 4 4 4
Inventory Parks Clerk 0 0 1 1
TOTAL POSITIONS 8 8 9 9
PERFORMANCE INDICATORS
City
Manager
Deputy City
Manager
Internal
Services
Information
Technology
Facility
Services
Fleet
Services
178
FLEET MAINTENANCE
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Work Orders:
-Police Department vehicles
and equipment 450 583 585 590
-EMS vehicles and
equipment 425 446 450 455
-Streets vehicles and
equipment 200 242 245 250
-Administration vehicles 8 3 3 3
-Animal Control vehicles 35 67 70 75
-Facilities Services vehicles 80 73 75 75
-Fire vehicles and equipment 215 219 225 230
-Fleet Service vehicles 25 104 111 115
-I.T.15 18 18 18
-Planning/Inspection/Comm
Dev vehicles 0 75 80 80
-Parks vehicles and
equipment 120 162 170 170
-Water & Sewer vehicles and
equipment 185 306 310 320
-Utility Billing vehicles 40 15 17 17
-Drainage vehicles and
equipment 205 199 200 200
-Economic Development
vehicles 7 6 4 4
Engineering vehicles 25 31 49 45
-Purchasing vehicles 2 0 0
-Operations (non-asset
specific)15 0 8 15
-Motor Pool vehicles 80 98 80 80
Work Orders(in-house)0 0 0
Work Orders (outside
vendors)0 0 0
Total Work Orders Issued 2,132 2,659 2,700 2742
179
FLEET MAINTENANCE
Efficiency
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Hours Worked
Public Safety 2300 2195 1917 2200
Public Works 2000 979 7669 7700
Administration Vehicles 5 2 2 2
Facilities Services Vehicles 70 52 25 45
Fleet Service Vehicles 35 224 235 240
I.T 10 9 4 5
Planning/Inspection/Comm
Dev vehicles
0
79 107 93
Parks vehicles and equipment 165 196 209 202
Economic Development
vehicles 5 7 4 5
Engineering vehicles 50 31 32 35
Purchasing vehicles 7 0 0 0
Motor Pool vehicles 70 28 24 30
Fleet Operations 220 0 0 0
Total Hours Worked 4937 3918 10,299 10,557
Effectiveness
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
% of all vehicles and
equipment issues resolved
without recall 97% 97% 98% 98%
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $571,550 $694,010 $886,459 $890,021
Supplies and Equipment 260,681 119,146 316,700 266,050
Utility Services 9,420 11,363 12,000 12,500
Repairs and Maintenance 230,124 316,166 345,000 308,000
Capital Outlay 145,545 72,133 88,774 0
Total $1,217,320 $1,212,819 $1,648,933 $1,476571
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will decrease 11.7% from the FY 2023-24 year-end
estimate. Supplies and Equipment and Capital Outlay costs are lower for 2024-25
budget compared to estimated 2023-24 costs.
180
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
INTERNAL SERVICE
EXPENDITURES
FLEET SERVICE
Personnel Services
101-877-511110 Regular 455,959 554,675 576,394 580,312
101-877-511120 Overtime 10,357 21,121 8,000 10,964
101-877-511210 Longevity 3,317 4,328 4,135 5,318
101-877-511230 Certificate Allowance 3,170 2,365 4,140 2,365
101-877-511310 FICA - Employer 35,044 44,546 45,339 45,803
101-877-511350 TMRS - Employer 76,237 97,289 99,628 100,647
101-877-511410 Health - Employer 73,653 95,998 101,418 98,302
101-877-511500 Workers Compensation 9,293 8,754 9,855 9,110
667,029 829,076 848,909 852,821
Supplies
101-877-521000 Operating Supplies 12,901 12,000 14,000 -
101-877-521005 Supplies - Inspection Stickers - 850 850 850
101-877-521100 Office Supplies 486 500 850 700
101-877-521201 Medical/Chemical Supplies 19,679 19,000 19,000 22,000
101-877-521300 Motor Veh. Supplies 62,046 205,000 240,000 205,000
101-877-521600 Equip Maint Supplies 635 5,000 5,000 7,500
95,747 242,350 279,700 236,050
City Support Services
101-877-521701 Computer Fees & Licenses 8,419 7,000 7,000 7,000
8,419 7,000 7,000 7,000
Utility Services
101-877-533500 Vehicle Fuel 11,363 12,000 12,000 12,500
11,363 12,000 12,000 12,500
Total Personnel Services
Total Supplies
Total Utility Services
Total City Support Services
181
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Staff Support
101-877-511606 Uniforms 5,423 6,600 7,500 8,000
101-877-511607 Annual Awards 1,693 300 300 500
101-877-511612 Training/Travel 19,465 28,900 29,000 28,000
101-877-511614 Meeting Expenses 399 1,000 750 700
26,981 36,800 37,550 37,200
Maintenance Services
101-877-551078 Outside Fleet Repair 245,220 250,000 250,000 208,000
101-877-551077 Outside Collision Repair 49,630 33,000 50,000 50,000
101-877-551076 Other Maintenance Agreements 21,317 52,007 45,000 50,000
316,166 335,007 345,000 308,000
Operating Equipment
101-877-521709 Vehicles & Access. Under $5,000 11,659 10,000 19,000 12,000
101-877-521712 Operating Equipment 3,322 11,000 11,000 11,000
Total Operating Equipment 14,981 21,000 30,000 23,000
Capital Outlay
101-877-581012 Vehicles & Access. Over $5,000 72,133 - 59,000 -
101-877-581005 Equipment Over $5,000 - 29,774 29,774 -
Total Capital Outlay 72,133 29,774 88,774 -
TOTAL FLEET SERVICE 1,212,819 1,513,007 1,648,933 1,476,571
Total Staff Support
Total Maintenance Services
182
DEPARTMENT: INTERNAL SERVICES
DIVISION: 878 Facility Services
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
Facility Services supports and maintains 27 City facilities totaling 301.656 square
feet. The City buildings include City Hall, Administration Building, Police,
Emergency Services Buildings, Community Center Central, Community Center
North, City Council Chambers, Civic Center, Public Library, Visitor Center (Kramer
House), YMCA, Senior Center, Purchasing building, Public Works facility, Animal
Control, Aquatic Center, various offices, meeting/training rooms, and storage
areas. In addition, Facility Services provides set up for events such as Parks
Events (Jubilee, Christmas Tree lighting, parades), Employee Memorial
Ceremony, City Council, Planning and Zoning, various Boards and Commissions,
Department meetings, Municipal Court, training seminars, elections,
groundbreaking ceremonies, and other special events.
GOALS FOR FY 24-25
Strategic Plan Emphasis
• Policy Value: Essential Services
o Deliver exceptional customer services
o Creating a comprehensive maintenance schedule through
preventative maintenance to extend the life of facilities and specified
equipment.
o Increase safety and security by enhancing access control systems,
conducting regular safety inspections, implementing emergency
response protocols, and training staff members on handling critical
situations
o Establishing an energy efficiency goal by implementing energy-
efficient practices to help reduce energy consumption
o Space utilization goal to help foster growth, innovation, and eliminate
wasted areas
• Policy Value: Attractive Community
o Maintain safe and clean facilities.
183
FACILITY SERVICES
Project focus for FY 24-25
•Replace HVAC systems around City campuses
•Perform preventative maintenance to the interior of buildings
•Assess building functionality and spatial utilization throughout the City
campuses
•Upgrade some features within each building
ORGANIZATION CHART
FACILITY SERVICES 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Facility Maintenance
Superintendent
1
1 1 1
Facility Maintenance
Supervisor
1
1 1 1
Facilities Maintenance
Crew Leader
1 1 1 1
Facilities Maintenance
Technician
4
1 1 2
Grounds Maintenance
Technician
1
1 1 0
HVAC Technician 1 1 1 1
HVAC Apprentice 1 1 1 1
Master Electrician 1 1 1 1
Journeyman Electrician 0 1 1 1
Master Plumber 0 1 1 1
Plumber Apprentice 0 1 1 1
TOTAL POSITIONS 11 11 11 11
City
Manager
Deputy City
Manager
Internal
Services
Information
Technology
Facility
Services
Fleet
Services
184
FACILITY SERVICES
PERFORMANCE INDICATORS
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Square footage maintained 301,656 301,656 301,656 301,656
City Buildings Maintained 27 27 27 27
Completed work orders 238 1560 1800 1800
Internal Pest Control Services 22 35 41 41
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Electrical Repairs 22 154 178 166
Plumbing Repairs 31 165 190 177
HVAC Repairs 27 93 107 100
Carpentry 17 161 188 175
Misc. / other 119 952 1095 1024
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $771,489 $897,424 $1,077,402 $1,012,978
Supplies and Equipment 120,852 140,321 135,435 155,350
Utility Services 193,501 211,969 217,100 220,000
Operating Expenses 0 0 45 0
Repairs and Maintenance 516,001 697,915 446,090 462,000
Rental/Leasing 0 0 490 490
Capital Outlay 36,557 52,658 306,665 260,000
Total $1,638,400 $2,000,288 $2,183,227 $2,110,818
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget decreases 3.4% from the FY 2023-24 year-end estimates.
The building maintenance funds were moved from Maintenance Services to
Capital Outlay to better track emergency repairs and routine maintenance versus
building renovations and large repair projects.
185
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
INTERNAL SERVICE
EXPENDITURES
FACILITY SERVICES
Personnel Services
101-878-511110 Regular 544,834 600,888 623,485 607,785
101-878-511120 Overtime 12,458 29,320 27,000 31,458
101-878-511210 Longevity 12,512 13,113 13,875 13,132
101-878-511230 Certification Allowance 2,255 2,633 1,234 2,059
101-878-511310 FICA - Employer 40,625 49,416 50,918 50,064
101-878-511350 TMRS - Employer 97,288 107,923 111,886 110,010
101-878-511410 Health - Employer 155,509 174,522 207,082 158,364
101-878-511500 Workers Compensation 14,912 12,972 15,722 13,106
880,395 990,787 1,051,202 985,978
Supplies
101-878-521000 Operating Supplies 112,016 104,500 100,000 115,000
101-878-521100 Office Supplies 729 735 735 850
101-878-521200 Medical/Chemical Supplies 11,759 14,000 14,200 14,000
101-878-521300 Motor Veh. Supplies - - - -
101-878-521315 Landscaping Supplies-Campus 14,397 22,000 15,000 22,000
101-878-521600 Equip Maint Supplies 75 1,500 1,500 -
138,975 142,735 131,435 151,850
Utility Services
101-878-533100 Gas Utility Service 14,985 16,000 15,000 18,000
101-878-533200 Electric Utility Service 138,600 134,000 140,600 134,000
101-878-533410 Water Utility Service 45,813 50,000 50,000 55,000
101-878-533500 Vehicle Fuel 12,571 13,000 11,500 13,000
211,969 213,000 217,100 220,000
Operations Support
101-878-534027 Temporary Empl. Services - - 45 -
- - 45 -
Total Personnel Services
Total Supplies
Total Utility Services
Total Operations Support
186
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Staff Support
101-878-511606 Uniforms 6,803 10,000 10,000 12,000
101-878-511607 Annual Awards 5,687 7,000 7,000 7,000
101-878-511612 Training/Travel 4,540 9,200 9,200 8,000
101-878-511614 Meeting Expenses - - - -
17,029 26,200 26,200 27,000
Professional Services
101-878-551026 Contractual Services 152,575 225,000 225,000 252,000
152,575 225,000 225,000 252,000
Maintenance Services
101-878-551100 Building Maintenance 545,341 204,000 221,090 210,000
545,341 204,000 221,090 210,000
Rental-ROW
101-878-561100 Rental Equipment - 490 490 490
- 490 490 490
Operating Equipment
101-878-521715 Police/Fire/Medical Equipment 1,346 3,430 4,000 3,500
Total Operating Equipment 1,346 3,430 4,000 3,500
Capital Outlay
101-878-581012 Vehicles & Accessories > $5,000 52,658 - 39,714 -
101-878-581007 Improvements > $5,000 - 234,500 244,500 260,000
101-878-581005 Equipment > $5,000 - 22,500 22,451 -
Total Capital Outlay 52,658 257,000 306,665 260,000
TOTAL FACILITY SERVICES 2,000,288 2,062,642 2,183,227 2,110,818
Total Professional Services
Total Maintenance Services
Total Rental-ROW
Total Staff Support
187
DEPARTMENT: 901 CITY ASSISTANCE
FUND: 101 GENERAL FUND
DEPARTMENTAL DESCRIPTION
The Senior Center is supported by contracting with the YMCA for programing and
a vendor to support the meal program. The Senior Center provides a social
environment for the local area seniors and a hot meal for them to enjoy.
The Patient Assistance program is an Interlocal Agreement between the City of
Schertz and Guadalupe Valley Hospital. The Hospital agrees to provide
prescription medication free of charge or at a low cost to citizens of Schertz who
qualify for assistance under established guidelines. The Hospital agrees to
maintain a part-time intake and information office in Schertz. Prescriptions will be
filled and administered at the Hospital’s Seguin facility. The City agrees to pay the
hospital an agreed upon amount under the yearly contract. The Hospital agrees
to provide written reports to the City and to provide the City with the complete
budget for the Hospital’s drug program. This contract is for $5,000.
The City of Schertz also provides assistance to the Guadalupe Children’s
Advocacy Center. The Center provides a warm, homelike environment for children
who visit to be interviewed about physical or sexual abuse. The Children’s
Advocacy Center’s primary emphasis is placed on the well-being of the child to
prevent further trauma. This agreement is for $5,000
Transportation Assistance is provided through Alamo Regional Transit for senior
citizens.
Starting in 2016-17 the City has entered into a support agreement with the Schertz
Housing Authority to provide assistance in their mission of helping those in need
find suitable living spaces.
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Supplies and Equipment $0 $5,288 $18,270 $10,000
City Supported Services 52,666 47,666 67,666 57,666
Total $282,518 $288,081 $335,936 $322,666
188
CITY ASSISTANCE
PROGRAM JUSTIFICATION & ANALYSIS
The FY 2024-25 Budget will decrease $13,270 from the FY 2023-24 year-end
estimate.
189
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
MISCELLANEOUS
EXPENDITURES
CITY ASSISTANCE
City Assistance
101-901-532006 Patient Assistance 5,000 5,000 5,000 5,000
101-901-532007 Transportation Assistance 42,666 42,666 42,666 42,666
101-901-532009 Children's Advocacy Assistance - 5,000 5,000 5,000
101-901-532010 Schertz Housing Authority - 5,000 15,000 5,000
101-901-534047 Senior Citizen Program 235,127 250,000 250,000 255,000
282,793 307,666 317,666 312,666
Operating Equipment
101-901-521714 Donation- Expense 5,288 10,000 18,270 10,000
5,288 10,000 18,270 10,000
TOTAL CITY ASSISTANCE 288,081 317,666 335,936 322,666
Total City Assistance
Total Operating Equipment
190
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
MISCELLANEOUS
EXPENDITURES
PROJECTS
Fund Charges/Transfers
101-900-548009 Transfer Out-Bond Fund 204 - - -
101-900-548010 Transfer out-Capital Projects 850,000 1,250,000 250,000 -
101-902-548019 Transfer out-Water&Sewer - - - -
850,204 1,250,000 250,000 -
TOTAL PROJECTS 850,204 1,250,000 250,000 -
Total Fund Charges/Transfers
191
DEPARTMENT: 910 COURT RESTRICTED FUNDS
FUND: 101 GENERAL FUND
DEPARTMENT DESCRIPTION
The court security fee and court technology fees are revenues that are restricted
on use. The court technology must only be used to purchase new or replacement
devices to improve or maintain the efficiency of the Municipal Court. Approved
purchases are computers, servers where court files are stored and computerized
ticket writers. The court security fee can only be used to add or enhance security
measures to the court room for the safety of staff and citizens.
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Supplies and Equipment $5,985 $521 $2,000 $84,000
Operating Expenses 0 0 0 9,000
Total $5,985 $521 $2,000 $93,000
PROGRAM JUSTIFICAITON & ANALYSIS
The FY 2024-25 Budget will increase $91,000 from the FY 2023-24 estimate to
match the projected revenue for 2024-25.
192
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
101 GENERAL FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
MISCELLANEOUS
EXPENDITURES
COURT RESTRICTED FUNDS
Operating Equipment
101-910-521713 Court Technology 521 2,000 2,000 84,000
101-910-534096 Court Security -8,000 -9,000
521 10,000 2,000 93,000
TOTAL COURT RESTRICTED FUNDS 521 10,000 2,000 93,000
Total Operating Equipment
193
INTEREST &SINKING FUND
194
FUND: 505 INTEREST & SINKING FUND
DESCRIPTION
This fund is used to account for the accumulation of resources for and the
payment of general long term debt principal and interest on city debt. The
Interest & Sinking (I&S) portion of the property taxes are directly deposited by the
County Tax Assessor’s Office into this fund.
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Taxes $7,182,900 $7,710,299 $8,450,000 $9,505,920
Fund Charges/Transfers 2,737 3 104,407 0
Investment Income 565,058 105,397 117,000 105,000
Miscellaneous 4,142,000 181,935 197,096 100,000
Total $11,895,694 $7,997,634 $8,868,503 $9,710,920
Expenses
Professional Services $90,626 $4,200 $4,117 $4,200
Debt Service 6,584,155 8,473,985 9,472,652 10,188,820
Refund Debt 4,443,881 0 0 0
Total $11,118,662 $8,748,185 $9,476,768 $10,193,020
Over/-Under $777,032 -$750,751 -$712,672 -$482,100
PROGRAM JUSTIFICATION AND ANALYSIS
Revenues: Revenues for FY 2024-25 Budget increased 9.5% from the FY 2023-
24 estimate with higher property values and an increase in the I&S tax rate.
Expenses: The FY 2024-25 Budget will increase 7.6% from the FY 2023-24
year-end estimate following the existing debt payment schedule.
195
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
505 TAX INTEREST & SINKING
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
FINANCIAL SUMMARY
Revenue Summary
Taxes 7,710,299 9,050,000 8,450,000 9,505,920
Fund Transfers 3 - - -
Miscellaneous 287,332 285,000 314,096 205,000
TOTAL REVENUES 7,997,634 9,335,000 8,764,096 9,710,920
Expenditure Summary
General Government
Non Departmental 8,748,185 8,686,248 9,476,768 10,193,020
TOTAL EXPENDITURES 8,748,185 8,686,248 9,476,768 10,193,020
OVER/UNDER (750,551) 648,752 (712,672) (482,100)
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 2,614,959 1,864,409 1,864,409 1,151,737
ENDING FUND BALANCE 1,864,409 2,513,161 1,151,737 669,637
196
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
505 TAX INTEREST & SINKING
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Taxes
505-101-411900 Property Tax Revenue 7,710,299 9,050,000 8,450,000 9,505,920
Total Taxes 7,710,299 9,050,000 8,450,000 9,505,920
Fund Transfers
505-101-480000 Transfer IN - Reserves 3 - - -
505-101-480401 Transfer In - Bond Projects - - - -
Total Fund Transfers 3 - - -
Miscellaneous
505-101-491000 Interest Earned 4,814 10,000 8,667 5,000
505-101-491200 Investment Income 100,583 175,000 108,333 100,000
505-101-491300 Bond Payable - - - -
505-101-497018 Contribution From YMCA 125,000 100,000 135,417 100,000
505-101-497000 Misc Income 56,935 - 61,680 -
505-101-497013 Proceeds From Refunding Debt - - - -
Total Miscellaneous 287,332 285,000 314,096 205,000
TOTAL REVENUES 7,997,634 9,335,000 8,764,096 9,710,920
197
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
505 TAX INTEREST & SINKING
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
GENERAL GOVERNMENT
EXPENDITURES
Professional Services
505-101-555041 Paying Agent 4,200 4,800 4,117 4,200
505-101-555040 Cost of Bond Issuance - 80,000 - -
Total Professional Services 4,200 84,800 4,117 4,200
Debt Service
505-101-555012 Bond-GO 2007 Principal 355,000 370,000 384,583 385,000
505-101-555011 Bond-GO 2007 Interest 70,561 56,370 76,441 41,005
505-101-555014 Bond-GO 2012 - Principal - - - -
505-101-555013 Bond-GO 2012 - Interest - - - -
505-101-555016 Bond-GO 2014 Refund-Principal 775,000 800,000 839,583 830,000
505-101-555015 Bond-GO 2014 Refund-Interest 245,150 219,525 265,579 191,000
505-101-555025 Bond-GO Ref 2015-Interest 37,050 37,050 40,138 37,050
505-101-555039 Tax Note - SR2015A-Principal - - - -
505-101-555038 Tax Note - SR2015A - Interest - - - -
505-101-555027 Bond-GO SR2016-Principal 255,000 265,000 339,357 275,000
505-101-555026 Bond-GO SR2016-Interest 121,606 111,206 68,632 100,406
505-101-555033 Bond-TaxableB CO SR2016-Princi 65,000 65,000 70,417 70,000
505-101-555032 Bond-Taxable CO SR2016-Interes 38,388 36,438 41,587 34,413
505-101-555031 Bond-NonTaxA CO SR2016-Princip 205,000 70,000 222,083 75,000
505-101-555030 Bond-NonTax CO SR2016-Interest 32,469 27,319 35,175 25,144
505-101-555009 Bond-CO SR2017-Principal 315,000 325,000 341,250 185,000
505-101-555008 Bond-CO SR2017 - Interest 103,400 93,800 112,017 86,150
505-101-555029 Bond-GO SR2017 - Principal 175,000 184,167 180,000
505-101-555028 Bond-GO SR2017 - Interest 95,025 89,850 102,944 84,525
505-101-555018 Bond-GO 2018 Refund- Principal 595,000 610,000 644,583 235,000
505-101-555017 Bond-GO 2018 Refund - Interest 73,617 60,844 79,752 148,569
505-101-555010 Bond-CO SR2018 - Principal 260,000 270,000 281,667 -
505-101-555001 Bond-CO 2018 - Interest 151,263 138,013 163,868 124,138
198
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
505 TAX INTEREST & SINKING
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
505-101-555063 Bond-GO 2018 Ref - Principal 205,000 250,000 222,083 625,000
505-101-555064 Bond-GO 2018 Ref - Interest 172,069 160,694 186,408 47,753
505-101-555000 Bond-CO 2018 - Principal - - - 285,000
505-101-555003 Bond-CO 2019-Principal 275,000 280,000 297,917 290,000
505-101-555002 Bond-CO 2019-Interest 106,800 95,675 115,700 82,875
505-101-555020 Bond-GO 2020-Principal 960,000 970,000 1,040,000 330,000
505-101-555019 Bond-GO 2020-Interest 174,063 135,463 188,568 109,463
505-101-555022 Bond-GO 2021 Ref - Principal 350,000 360,000 379,167 370,000
505-101-555021 Bond-GO 2021 Ref - Interest 124,800 110,600 135,200 96,000
505-101-555007 Bond-CO 2022 - Principal 175,000 180,000 189,583 190,000
505-101-555006 Bond-CO 2022 - Interest 166,525 157,650 180,402 148,400
505-101-555005 Bond-CO 2022A - Principal 275,000 265,000 297,917 280,000
505-101-555004 Bond-CO 2022A - Interest 364,225 350,725 394,577 337,100
505-101-555024 Bond-GO 2022 - Principal 615,000 595,000 666,250 625,000
505-101-555023 Bond-GO 2022 - Interest 816,975 786,725 885,056 756,225
505-101-555065 Bond-CO 2024 - Principal - - - 1,608,604
505-101-555066 Bond-CO 2024 - Interest - - - 900,000
Total Debt Service 8,573,985 8,517,945 9,472,652 10,188,820
TOTAL INTEREST & SINKING 8,578,185 8,602,745 9,476,768 10,193,020
OVER/UNDER (750,551) 648,752 (712,672) (482,100)
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 2,614,959 1,864,409 1,864,409 1,151,737
ENDING FUND BALANCE 1,864,409 2,513,161 1,151,737 669,637
199
WATER ANDSEWER
200
REVENUE
WATER AND
SEWER FUND
Sale of Water 44.6%
Garbage Collection 19.1%
Sewer Charges 31.0%
Other Fees and Charges 2.3%Miscellaneous Income 3.0%
WATER & SEWER - REVENUES
SALE OF WATER $14,500,000
GARBAGE COLLECTION $6,200,000
SEWER CHARGES $10,088,000
OTHER FEES & CHARGES $761,500
MISCELLANEOUS INCOME $1,310,915
TOTAL $32,860,415
201
EXPENDITURES
WATER AND
SEWER FUND
Debt Service 7.4%
Operation Support
& Services
18.9%
Utility & Maintenance
Services
48.6%
Professional &
City Services 2.2%
Personnel 9.8%
Supplies 1.0%
WATER & SEWER - EXPENDITURES
PERSONNEL $3,433,541
SUPPLIES $336,850
PROFESSIONAL & CITY SERVICES $777,150
UTILITY & MAINTENANCE SERVICES $17,024,292
OPERATION SUPPORT & SERVICES $6,610,538
CAPITAL EXPENSE $1,237,550
DEBT SERVICE $3,000,000
TOTAL $35,011,333
Capital Expense 3.5%
Misc/Projects 8.6%
202
203
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Revenue Summary
Franchises 283,440 320,000 378,845 350,000
Fees 30,414,475 30,303,800 30,392,492 31,549,500
Fund Transfers 152,593 157,500 157,500 180,000
Miscellaneous 14,032,416 723,500 890,108 780,915
TOTAL REVENUES 44,882,924 31,504,800 31,818,945 32,860,415
Expenditure Summary
GENERAL GOVERNMENT
NON DEPARTMENTAL - - - -
BUSINESS OFFICE 1,307,450 1,393,245 1,361,544 1,546,654
TOTAL GENERAL GOVERNMENT 1,307,450 1,393,245 1,361,544 1,546,654
PUBLIC WORKS
W & S ADMINISTRATION 28,876,131 29,848,656 29,895,136 30,464,679
TOTAL PUBLIC WORKS 28,876,131 29,848,656 29,895,136 30,464,679
MISC & PROJECTS
PROJECTS 326,181 -353,911 3,000,000
TOTAL MISC & PROJECTS 326,181 - 353,911 3,000,000
TOTAL EXPENDITURES 30,509,762 31,241,901 31,610,591 35,011,333
OVER/UNDER 14,373,162 262,899 208,354 (2,150,918)
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 15,341,009 29,714,172 29,714,172 29,922,525
ENDING FUND EQUITY 29,714,172 29,977,071 29,922,525 27,771,607
204
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Franchises
202-575-421490 Tower Leasing 283,441 320,000 378,845 350,000
Total Franchises 283,441 320,000 378,845 350,000
Fees
202-575-432023 Garbage Collection Fee 5,921,639 6,018,000 6,100,000 6,200,000
202-575-432024 Fire Line Fees - 22,000 - -
202-575-432025 Recycle Fee Revenue 351,910 346,800 355,000 355,000
202-575-432026 W&S Line Constructn Reimbur 1,560 - 1,450 1,500
202-575-432047 Sale of Water 14,124,124 14,000,000 13,700,000 14,500,000
202-575-432048 Edwards Water Lease - - - -
202-575-432049 Water Transfer Charge-Selma - 40,000 - -
202-575-432050 Water Transfer Charge-UC - 20,000 - -
202-575-432051 Sale of Meters 68,287 100,000 108,333 100,000
202-575-432052 Sewer Charges 9,619,274 9,500,000 9,800,000 10,088,000
202-575-432053 Water Penalties 325,181 252,000 325,000 300,000
202-575-432058 Sale of Merchandise - GovDeals - 2,500 - 2,500
202-575-432089 NSF Check Fee-Water&Sewer 2,500 2,500 2,708 2,500
Total Fees 30,414,475 30,303,800 30,392,492 31,549,500
Fund Transfers
202-101-480000 Transfer In 2,593 - - -
202-101-480101 Transfer In-General Fund - - - -
202-101-480704 Interfnd Chrg-Drainage Billing 150,000 157,500 157,500 180,000
Total Fund Transfers 152,593 157,500 157,500 180,000
205
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Miscellaneous
202-575-497035 Misc Charges 11,615 13,500 14,625 14,500
202-101-491000 Interest Earned 12,787 16,000 22,000 20,000
202-101-491200 Investment Income 404,207 350,000 590,000 500,000
202-575-497017 Capital Contribution-W&S 11,927,754 - - -
202-575-497000 Misc Income-W&S 10,750 18,000 27,083 10,000
202-575-497032 Salary Reimb-SSLGC 252,623 326,000 236,400 236,415
202-575-497012 Change In Equity 1,412,676 - - -
Total Miscellaneous 14,032,414 723,500 890,108 780,915
TOTAL REVENUES 44,882,922 31,504,800 31,818,945 32,860,415
206
DEPARTMENT: FINANCE
DIVISION: 176 WATER AND SEWER UTILITY BILLING
FUND: 202 WATER AND SEWER
DEPARTMENT DESCRIPTION
The Utility Department is entrusted with several essential responsibilities, which are fundamental to the provision of utility services. Among these duties are the precise measurement of utility usage through meter reading, the creation and
delivery of utility invoices, the processing of customer payments, the establishment of new customer accounts, the annual conduct of sewer
averaging, the management of debt collection on a quarterly basis, the resolution of customer complaints in a prompt and equitable manner, and the acceptance of payments on behalf of other city departments. These tasks are performed with the utmost professionalism and expertise, ensuring that utility services are delivered efficiently and effectively to all customers.
In addition to these responsibilities, the department provides customer service with education to help improve customers' understanding of their utility bills. This education is designed to ensure that customers have the necessary knowledge to grasp their billing statements fully and to address any questions or concerns
that may arise. By providing these services, the utility department plays a vital role in ensuring the efficient and effective delivery of utility services to customers
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•Policy Value: Essential Services
o Our topmost priority is to ensure that our customers always receive prompt and courteous service.
o We strive to consistently maintain the highest standards of professionalism and quality in our services.
o Our commitment to excellence is a priority, and we are dedicated to meeting the needs of our customers with the utmost respect and
efficiency.
o We believe that by offering exceptional service, we can establish a
strong relationship with our customers and maintain their trust and loyalty.
207
UTILITY BILLING
•Policy Value: Quality of life
o Our goal is to encourage and enlighten our customers on the advantages of opting for the delivery of email-based statements.
o We believe that this not only simplifies the process of record-
keeping but also enhances the overall experience of our customers.
o We strongly encourage our customers to make the switch to email
statement delivery, and we stand ready to assist them in any way
possible.
o Our organization endeavors to educate our customers to make timely payments of their utility bills through our city's automated draft payment system, online web payments, payment kiosk, and
electronic services offered by their respective financial institutions.
o We believe that opting for these safe, secure, and hassle-free
payment methods will ensure the uninterrupted provision of essential services and save valuable time and resources.
•Policy Value: Safe Community
o To ensure the safe, reliable, and efficient reading of water meters.
o It is imperative to adopt a method that is both dependable and effective.
o This will enable the process to be carried out with minimal disruption and maximum precision.
o To achieve this goal, it is important to employ a well-structured approach that is tailored to meet the specific needs of the task at
hand.
o By doing so, we can guarantee that the process is performed with the utmost professionalism and efficiency while also ensuring the safety of those involved.
•Our primary objective is to provide our customers with accurate and
expedited utility billing statements.
o Our team strives to ensure that billing information is precise and
delivered promptly to avoid any delays or confusion.
o We understand the importance of efficient and reliable billing
statements, and our commitment to providing exceptional service is
unwavering.
Project focus for FY 2024-25
•The objective is to foster community engagement and raise awareness
among residents about utility services in the city of Schertz.
o This initiative seeks to inform and educate the customers on various
utility services: water, sewer, and solid waste management. By
promoting such knowledge, customers can make informed decisions
about their utility usage and contribute towards the overall
sustainability of the city.
208
UTILITY BILLING
•To maintain a highly skilled and professional workforce, it is important to
establish clear performance standards, provide regular feedback and
coaching, and recognize and reward exceptional performance.
o The utility department can create a culture of excellence that
motivates employees to achieve their full potential and deliver
exceptional results.
•We propose to enhance the proficiency of the Utility Department.
o This initiative aims to increase the knowledge and skills of the
department's personnel, thereby improving their ability to carry out
their duties effectively and efficiently.
o We believe this will result in better service delivery and increased
customer satisfaction.
•The Harmony Meter system is an instrumental tool for keeping all residents
informed of any leaks, regardless of their leak level.
o Our current practice involves utilizing Harmony's leak alerts to inform
residents about both minor leaks and leaks that exceed 100 gallons
per hour on a daily basis.
o This information is critical for allowing customers to be notified of
leaks early and proactively take measures to prevent increased utility
bills.
209
UTILITY BILLING
ORGANIZATIONAL CHART
UTILITY BILLING 2021-22
Actual
2022-23
Actual
2023-24
Actual
2025-25
Budget
Utility Billing Manager 1 1 1 1
Utility Billing Asst. Manager 1 0 0 0
Senior Utility Billing
Specialist
0 1 2 2
Utility Billing Specialist 5 5 5 5
Meter Tech 2 2 2 2
TOTAL POSITIONS 9 9 10 10
City Manager
Assistant City
Manager
Finance
Utility Billing Municipal
Court
210
UTILITY BILLING
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $431,066 $601,713 $640,600 $763,754
Supplies and Equipment 222,795 314,355 312,444 311,400
Utility Services 11,333 9,182 13,000 13,000
Operating Expenses 396,037 382,200 395,500 413,500
Repairs and Maintenance 4,620 0 0 0
Capital Outlay 0 0 0 45,000
Total $1,065,851 $1,307,450 $1,361,544 $1,546,654
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget increases 13.6% from the FY 2023-24 year-end estimate due to anticipated wage adjustments and the addition of a Lead Clerk
position and higher credit card fees as more customers pay by phone or online.
211
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
GENERAL GOVERNMENT
BUSINESS OFFICE
Personnel Services
202-176-511110 Regular 350,951 446,248 409,821 500,452
202-176-511120 Overtime 5,644 7,579 7,000 7,189
202-176-511210 Longevity 6,679 6,102 6,803 7,463
202-176-511220 Clothing Allowance 112 - - -
202-176-511230 Certification Allowance 1,390 780 20 622
202-176-511310 FICA - Employer 26,429 35,244 32,423 39,453
202-176-511350 TMRS-Employer 115,899 76,973 71,245 86,694
202-176-511410 Health-Employer 85,657 104,756 100,440 110,884
202-176-511500 Workers' Compensation 3,907 2,163 4,148 2,297
Total Personnel Services 596,669 679,845 631,900 755,054
Supplies
202-176-521000 Operating Supplies 2,975 2,500 2,500 2,500
202-176-521100 Office Supplies 1,775 3,144 3,144 2,100 202-176-521405 Water Meters-New 206,899 208,000 208,000 208,000
Total Supplies 211,648 213,644 213,644 212,600
City Support Services
202-176-534036 Software Maintenance 46,078 48,000 55,000 55,000
202-176-534011 Contingencies - 3,775 5,000 5,000
Total City Support Services 46,078 51,775 60,000 60,000
Utility Services
202-176-533310 Telephone/Cell Phone 3,000 3,000 3,000
202-176-533500 Vehicle Fuel 9,182 10,000 10,000 10,000
Total Utility Services 9,182 13,000 13,000 13,000
Operations Support
202-176-521702 Postage 100,526 95,000 98,000 98,000
202-176-534029 Printing & Binding 24,000 25,000 30,000 30,000
Total Operations Support 124,526 120,000 128,000 128,000
212
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Staff Support
202-176-511606 Uniforms 2,560 3,200 3,200 3,200
202-176-511607 Awards 650 1,000 1,000 1,000
202-176-511610 Memberships - 500 500 500
202-176-511612 Training/Travel 1,621 3,500 3,500 3,500 202-176-511614 Meeting Expense 213 500 500 500
Total Staff Support 5,044 8,700 8,700 8,700
Professional Services
202-176-534015 Credit Card Fees 309,649 302,000 302,000 320,000
202-176-534016 Credit Card Fees- AMEX 2,473 3,500 3,500 3,500
Total Professional Services 312,122 305,500 305,500 323,500
Maintenance Services
202-176-551076 Other Maintenance Services - - - -
Total Maintenance Services - - - -
Operating Equipment
202-176-521708 Furniture & Fixtures 2,181 781 800 800
Total Operating Equipment 2,181 781 800 800
Capital Outlay
202-176-581012 Vehicles & Access. Over $5,000 - - - 45,000
Total Capital Equipment - - - 45,000
TOTAL BUSINESS OFFICE 1,307,450 1,393,245 1,361,544 1,546,654
213
DEPARTMENT: PUBLIC WORKS
DIVISION: 575 WATER & SEWER ADMINISTRATION
FUND: 202 WATER AND SEWER
DEPARTMENT DESCRIPTION
The Water and Wastewater division of Public Works provides essential services to
the Schertz community through maintenance, repair, strategic planning, inspection
of infrastructure, and the expansion of water and wastewater services. To
contribute to a higher quality of life and a safer community that is sustainable and
financially sound, our employees offer excellent customer service, participate in
community events, provide a weekly chipping service, meet with developers and
utility providers, review plat and subdivision plans, as well as review water and
wastewater construction plans. In addition, the Water and Wastewater division
oversees the drought and water conservation plans/ordinance, provides letters of
availability and Certificates of Convenience and Necessity, assists other
departments, and conducts department training, education, and planning.
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•Policy Values: Safe Community and Essential Services
o Provides a safe potable water system that maintains adequate
pressure and meets all the State rules and regulations.
•Policy Values: Safe Community and Essential Services
o Provides a safe, sanitary, and reliable wastewater system that meets
all State rules and regulations.
•Policy and Operational Values: Essential Services, Fiscally Sustainable,
and Proactive
o Ensure an adequate future water supply, through innovative
conservation practices and proactively developing new resources.
•Operational Value: Proactive
o Proactively engage and empower personnel to strengthen their
ability to respond promptly to daily and emergency events.
214
WATER AND SEWER ADMINISTRATION
•Operational Value: Engaged Workforce
o Emphasize safety to reduce preventable accidents.
•Operational Value: Engaged Workforce
o Service oriented in delivering quality services and providing accurate
and timely responses to customer requests and concerns.
Project focus for FY 2024-25
•Construction focus on continuing to improve redundancies in the system.
•Focus on improving staff training and retention.
•Assist the Engineering Department in updating the Design Manual system
models and development standards that impact the water and sewer
system.
ORGANIZATION CHART
City
Manager
Deputy City
Manager
Public
Works
Streets Water &
Sewer Drainage
215
WATER AND SEWER ADMINISTRATION
WATER & SEWER
ADMINISTRATION
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Director 1 1 1 1
Water/WW
Superintendent 1 1 1 1
Administrative Assistant 1 1 1 1
Service Representative 1 1 1 1
SCADA Administrator 0 1 1 0
Industrial Controls
Electrician 0 0 0 1
Schertz-Seguin Local
Government Corp Gen
Mgr. 1 1 1 1
Schertz-Seguin Local
Government Corp
Assistant Gen Mgr. 1 1 0 1
Schertz-Seguin Local
Government Corp
Electrical Journeyman 0 0 1 0
Water/WW Supervisor 1 1 1 1
Water/WW Crew Leader 1 2 2 2
Service Worker II 5 5 5 5
Service Worker I 10 10 10 10
TOTAL POSITIONS 24 25 25 25
PERFORMANCE INDICATORS
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Water Connections 16031 17336 17683 18215
Miles of Water Main 236 247 250 255
Miles of Sewer Main 124 134 138 144
Efficiency
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Gallons Pumped
(Edwards), acre feet 324 235 375 400
Gallons Received
(SSLGC), acre feet 6694 6810 6800 6900
Gallons Distributed,
acre feet 5282 6269 6500 6750
216
WATER AND SEWER ADMINISTRATION
Effectiveness
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
New Meter Installed 276 421 450 450
New Service Taps 3 3 2 2
Water Service Calls 1820 2229 2275 2400
Water Main Break,
Service Repair Calls 1611 1657 1650 1650
Sewer Backup and Repair
Calls 792 904 750 775
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Personnel Services $1,859,690 $1,942,709 $2,346,444
Supplies and Equipment 3,484,977 3,842,683 4,125,805
City Support Services 100 0 100
Utility Services 474,566 512,426 548,750
Operating Expenses 10,867,898 10,988,414 11,866,686
Professional Services 292,427 274,214 392,400
Non-Operating 2,358,892 2,807,142 0
Fund Charges/Transfers 1,641,826 1,644,304 1,713,585
Repairs and Maintenance 224,225 228,120 466,600
Debt Services 5,708,282 6,470,718 7,677,985
Rental/Leasing 113,265 105,402 120,046
Capital Outlay 0 0 636,735
$2,734,537
4,550,100
100
550,000
11,830,250
397,000
300,000
1,783,062
512,750
6,630,188
109,692
1,067,000
Total $27,026,148 $28,876,131 $29,895,136 $30,464,679
Projects $5,000,000 $326,181 $353,911 $3,000,000
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will increase 1.9% from the FY 2023-24 year-end
estimate due to anticipated wage adjustments and the purchase of a replacement
Combo Vac Truck, system monitoring upgrades and easement acquisition for
future infrastructure.
217
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
PUBLIC WORKS
ADMINISTRATION
Personnel Services
202-575-511110 Regular 1,206,364 1,472,343 1,472,343 1,728,501
202-575-511120 Overtime 73,351 72,173 85,000 90,675
202-575-511210 Longevity 10,030 11,705 13,725 13,754
202-575-511230 Certification Allowance 15,330 10,851 6,500 -
202-575-511240 Vehicle/phone Allowance - - - -
202-575-511310 FICA - Employer 92,665 119,579 119,579 140,224
202-575-511350 TMRS-Employer 208,736 261,159 261,159 308,126
202-575-511410 Health-Employer 280,512 316,229 316,229 371,743
202-575-511500 Workers' Compensation 24,947 23,417 26,709 25,464
Total Personnel Services 1,911,934 2,287,456 2,301,244 2,678,487
Supplies
202-575-521000 Operating Supplies 15,659 15,000 15,000 18,000
202-575-521100 Office Supplies 869 2,000 2,000 2,500
202-575-521200 Medical/Chem Supplies 2,182 5,980 5,980 6,750
202-575-521400 Plumbing Supplies 18,436 85,000 85,000 95,000
202-575-521600 Equip Maint Supplies - 1,500 1,500 2,000
Total Supplies 37,145 109,480 109,480 124,250
City Support Services
202-575-521701 Computer Fees & Licenses - 4,000 4,000 4,500
202-575-534005 City Insurance-Commercial 86,059 97,000 102,336 110,000
202-575-511603 Employee Appreciation Events 3,750 3,750 8,100
202-575-534011 Contingencies - 115,000 115,000 125,000
Total City Support Services 86,059 219,750 225,086 247,600
218
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Utility Services
202-575-533100 Gas Utility Service 2,421 4,000 4,000 4,500
202-575-533200 Electric Utility Service 437,481 450,000 475,000 472,500
202-575-533310 Telephone/Cell Phones 25 - - -
202-575-521719 Water Purchase 3,775,620 3,700,000 3,800,000 4,200,000
202-575-533410 Water Utility Service 2,782 2,750 2,750 3,000
202-575-533500 Vehicle Fuel 69,717 67,000 67,000 70,000
Total Utility Services 4,288,046 4,223,750 4,348,750 4,750,000
Operations Support
202-575-521702 Postage 91 350 325 350
202-575-534000 Advertising 506 3,000 3,000 3,000
202-575-534029 Printing & Binding 74 250 250 250
202-575-534021 Equipment Maintenance - Copier 5,566 6,500 6,500 7,000
Total Operations Support 6,237 10,100 10,075 10,600
Staff Support
202-575-511606 Uniforms 11,685 17,450 17,450 23,700
202-575-511612 Training/Travel 15,702 23,000 23,000 23,250
202-575-511614 Meeting Expenses - 1,000 1,000 1,000
Total Staff Support 27,387 41,450 41,450 47,950
City Assistance
202-575-511617 Medical Services - - - -
Total City Assistance - - - -
Professional Services
202-575-541012 Legal Svcs 154,455 125,000 125,000 125,000
202-575-541017 Other Consl/Prof Services 2,198 145,000 145,000 150,000
202-575-541001 Cell Tower Management Fees 92,561 96,000 96,000 96,000
202-575-541000 Auditor/Accounting Service 24,000 25,000 25,000 25,000
202-575-555041 Paying Agent 1,000 1,400 1,400 1,000
202-575-555040 Cost of Bond Issuance - - - -
Total Professional Services 274,214 392,400 392,400 397,000
219
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Fund Charges
202-575-555054 Contribution To CVLGC 400,000 300,000 300,000 300,000
202-575-555055 Contribution to SSLG 4,128,161 4,065,751 4,065,751 3,381,751
202-575-555053 Contribution to CCMA 716,050 715,050 715,050 357,025
202-575-548014 Transfer Out - General Fund - 4,000 4,000 4,000
202-900-548017 Transfer Out-- - - -
202-575-548006 Inter-fund Charges-Admin 1,493,620 1,540,372 1,540,372 1,585,682
202-575-548004 Interfund Charge-Fleet 150,684 169,213 169,213 193,380
202-575-542001 Bad Debt Expense 297,165 - - 300,000
202-575-542000 Depreciation Expense 2,509,977 - - -
Total Fund Charges 9,695,656 6,794,386 6,794,386 6,121,838
Maintenance Services
202-575-551000 Building Maintenance 134 10,000 10,000 15,000
202-575-534037 Computer Maintenance 7,961 17,500 17,500 17,500
202-575-551075 Minor & Other Equip Maint 4,609 5,100 5,100 5,250
202-575-551114 Water Maintenance 175,692 280,000 280,000 300,000
202-575-534050 Waste Contractor Expense 5,418,726 5,582,100 5,582,100 5,625,000
202-575-534059 Sewer Treatment-CCMA/MUD 5,432,816 5,720,000 6,000,000 5,900,000
202-575-551104 Sewer Maintenance 95,423 120,000 120,000 140,000
202-575-551071 I&I Maintenance 11,562 50,000 50,000 50,000
202-575-521705 Street Maintenance Materials 22,649 87,500 87,500 96,250
202-575-532014 Low Flow Rebate Program - 100 100 100
202-575-551076 Other Maintenance Agreements 700 200 1,500 2,500
Total Maintenance Services 11,170,272 11,872,500 12,153,800 12,151,600
Other Costs
202-575-534054 State Water Fees-TCEQ 36,705 40,000 40,000 42,500
Total Other Costs 36,705 40,000 40,000 42,500
Debt Service
202-575-555034 Debt Service 208,713 1,630,000 1,630,000 1,700,000
202-575-555035 Interest Expense 1,017,794 967,184 967,184 891,412
Total Debt Service 1,226,507 2,597,184 2,597,184 2,591,412
OtherFinancing Sources
202-575-555036 Issuance Costs - - - -
Total Other Financing Sources - - - -
220
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Rental-ROW
202-575-561000 Rental-Building & Land 3,402 3,700 3,546 3,900
202-575-561100 Rental-Equipment - 6,000 6,000 6,000
202-575-561200 Lease/Purchase Payments 102,000 150,792 110,500 99,792
Total Rental-ROW 105,402 160,492 120,046 109,692
Operating Equipment
202-575-521708 Furniture & Fixtures 1,435 6,000 6,000 6,000
202-575-521710 Computer & Periphe. < $5000 - 108,500 108,500 108,750
202-575-521716 Minor Equipment 5,743 10,000 10,000 10,000
Total Operating Equipment 7,178 124,500 124,500 124,750
Capital Outlay
202-575-581016 MAJOR PROJECTS-water & sewer - 250,000 250,000 250,000
202-575-581008 LAND/ROW - 100,000 100,000 100,000
202-575-581012 Vehicles & Access. Over $5,000 - - 86,735 285,000
202-575-581005 Equipment Over $5,000 - 625,208 200,000 432,000
Total Capital Outlay - 975,208 636,735 1,067,000
TOTAL PUBLIC WORKS ADMINISTRATION 28,872,742 29,848,656 29,895,136 30,464,679
221
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
MISCELLANEOUS & PROJECTS
PROJECTS
Operations Support
202-900-534000 Advertising - - 548 -
Total Operations Support - - 548 -
Fund Charges/Transfers
202-900-548017 Transfer Out-Public Improvements326,181 - 353,363 3,000,000
Total Fund Charges/Transfers 326,181 - 353,363 3,000,000
TOTAL PROJECTS 326,181 - 353,911 3,000,000
TOTAL EXPENDITURES 30,506,373 31,241,901 31,610,591 35,011,333
OVER/UNDER 14,373,162 262,899 208,354 (2,150,918)
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 29,714,172 29,714,172 29,922,525
ENDING FUND EQUITY 29,714,172 29,977,071 29,922,525 27,771,607
222
202-WATER & SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
MISCELLANEOUS & PROJECTS
SEWER PROJECTS
TOTAL SEWER PROJECTS - - - -
TOTAL EXPENDITURES 30,506,373 31,241,901 31,610,591 35,011,333
OVER/UNDER 14,373,162 262,899 208,354 (2,150,918)
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 15,341,009 29,714,172 29,714,172 29,922,525
ENDING FUND EQUITY 29,714,172 29,977,071 29,922,525 27,771,607
223
FUND: 411 CAPITAL RECOVERY FUND
WATER
(Water & Sewer)
DESCRIPTION
The Capital Recovery program is designated to support future growth of population
and commercial water and wastewater demands without an impact on existing
customers while keeping bond supported programs to a minimum. Capital
Recovery projects are based on the number of connections sold to increase
pumping, storage and transmission water lines, and wastewater programs. Impact
funds (Capital Recovery) must be used within ten years of collection date. All
water and wastewater improvements are constructed to meet State Board of
Insurance and Texas Commission on Environmental Quality rules and regulations.
GOALS AND OBJECTIVES
• Ensure the Texas Commission of Environmental Quality (TCEQ) rules
and regulations are met for future growth.
• Continue to improve and provide an efficient and reliable water and
wastewater system that meets all the State rules and regulations and
future growth in the community.
• Provide citizens with quality projects completed on time and on budget.
• Design a 3-million-gallon ground storage and booster station
• State law mandates that the Water/Wastewater Capital Recovery plan
be updated at least every five years. The last study was 2011.
224
CAPITAL RECOVERY FUND - WATER
PERFORMANCE INDICATORS
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $832,664 $675,207 $1,049,105 $1,000,000
Investment Income 65,208 257,693 241,847 226,400
Total $897,871 $932,900 $1,290,952 $1,226,400
Expenses
Supplies and Equipment $0 $0 $12,727 $0
Professional Services 37,234 11,175 47,667 19,000
Projects 4,230,819 455,556 0 0
Total $4,268,052 $466,731 $60,394 $19,000
Over/-Under -$3,370,181 $466,169 $1,230,558 $1,207,400
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will be set at $19,000 for any professional services or
studies that need to be completed.
225
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
411-CAPITAL RECOVERY - WATER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
SUMMARY RECAP
Revenue Summary
Fees 675,207 1,000,000 975,000 1,000,000
Miscellaneous 257,693 222,000 229,450 226,400
TOTAL REVENUES 932,900 1,222,000 1,204,450 1,226,400
Expenditure Summary
General Government
Non Departmental 11,175 55,748 60,394 19,000
Total General Government 11,175 55,748 60,394 19,000
Misc & Projects
Capital Outlay 455,556 - - -
Total Misc & Projects 455,556 - - -
TOTAL EXPENDITURES 466,731 55,748 60,394 19,000
OVER/UNDER 466,169 1,166,252 1,144,056 1,207,400
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 4,886,684 5,352,853 5,352,853 6,496,909
ENDING FUND EQUITY 5,352,853 6,519,105 6,496,909 7,704,309
226
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
411-CAPITAL RECOVERY - WATER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Fees
411-575-432027 Capital Recovery-Water 675,207 1,000,000 975,000 1,000,000
Total Fees 675,207 1,000,000 975,000 1,000,000
Miscellaneous
411-101-491000 Interest Earned 1,697 2,000 1,950 1,400
411-101-491200 Investment Income 255,996 220,000 227,500 225,000
Total Miscellaneous 257,693 222,000 229,450 226,400
TOTAL REVENUES 932,900 1,222,000 1,204,450 1,226,400
227
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
411-CAPITAL RECOVERY - WATER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
NON-DEPARTMENTAL
City Support Services
411-101-521701 Computer Fees&Licenses - 11,748 12,727 -
Total City Support Services - 11,748 12,727 -
Professional Services
411-101-541017 Professional Services-Cap Plan 10,175 43,000 46,583 18,000
411-101-541000 Auditor/Accounting Service 1,000 1,000 1,083 1,000
Total Professional Services 11,175 44,000 47,667 19,000
TOTAL NON-DEPARTMENTAL 11,175 55,748 60,394 19,000
228
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
411-CAPITAL RECOVERY - WATER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Fund Charges/Transfers
411-900-548017 Transfer Out - Public Improvement - - - -
411-900-581013 Construction 455,556 - - -
Total Fund Charges/Transfers 455,556 - - -
TOTAL WATER PROJECTS 455,556 - - -
TOTAL EXPENDITURES 466,731 55,748 60,394 19,000
OVER/UNDER 466,169 1,166,252 1,144,056 1,207,400
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 4,886,684 5,352,853 5,352,853 6,496,909
ENDING FUND EQUITY 5,352,853 6,519,105 6,496,909 7,704,309
229
FUND: 421 CAPITAL RECOVERY FUND
SEWER
(Water & Sewer)
DESCRIPTION
The Capital Recovery program is designated to support future growth of population
and commercial water and wastewater demands without an impact on existing
customers while keeping bond supported programs to a minimum. Capital
Recovery projects are based on the number of connections sold to increase
pumping, storage and transmission water lines, and wastewater programs. Impact
funds (Capital Recovery) must be used within ten years of collection date. All
water and wastewater improvements are constructed to meet State Board of
Insurance and Texas Commission on Environmental Quality rules and regulations.
GOALS AND OBJECTIVES
•Ensure the Texas Commission of Environmental Quality (TCEQ) rules
and regulations are met for future growth.
•Continue to improve and provide an efficient and reliable water and
wastewater system that meets all the State rules and regulations and
future growth in the community.
•Preliminary engineering and land acquisition for a wastewater treatment
plant for South Schertz. Initiate plans for the Southeast Quad Pump
Station and the Ground Storage and Distribution Main for South Schertz.
State law mandates that the Water/Wastewater Capital Recovery Plan
be updated at least every five years. Last study was in 2011. Currently
the Sedona WWTP serves the Crossvine Subdivision area but will be
eliminated when the new CCMA WWTP comes online. A sewer line and
lift-station will be needed to accomplish this project.
•Provide citizens with quality projects completed on time and on budget.
230
CAPITAL RECOVERY FUND - SEWER
PERFORMANCE INDICATORS
Budget 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $371,261 $523,142 $433,333 $600,000
Investment Income 59,887 262,199 265,417 201,000
Total $431,148 $785,341 $698,750 $801,000
Expenses
Non-Departmental $21,382 $19,073 $72,852 $33,000
Total $21,382 $19,073 $72,852 $33,000
Over/-Under $409,766 $766,268 $625,898 $768,000
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will be set at $33,000 for any professional services or
studies that need to be completed.
231
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
421-CAPITAL RECOVERY - SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
SUMMARY RECAP
Revenue Summary
Fees 523,142 500,000 433,333 600,000
Miscellaneous 262,199 200,000 265,417 201,000
TOTAL REVENUES 785,341 700,000 698,750 801,000
Expenditure Summary
General Government
Non Departmental 19,073 67,248 72,852 33,000
Total General Government 19,073 67,248 72,852 33,000
TOTAL EXPENDITURES 19,073 67,248 72,852 33,000
OVER/UNDER 766,267 632,752 625,898 768,000
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 521,636 1,287,904 1,287,904 1,913,802
ENDING FUND EQUITY 1,287,904 1,920,656 1,913,802 2,681,802
232
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
421-CAPITAL RECOVERY - SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Fees
421-575-432028 Cap Rcvry-Waste Water 523,142 500,000 433,333 600,000
Total Fees 523,142 500,000 433,333 600,000
Miscellaneous
421-101-491000 Interest Earned 20,448 25,000 27,083 1,000
421-101-491200 Investment Income 241,600 175,000 238,333 200,000
421-101-491302 Unrealize Gain/Loss-Captl One 151 - - -
Total Miscellaneous 262,199 200,000 265,417 201,000
TOTAL REVENUES 785,341 700,000 698,750 801,000
233
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
421-CAPITAL RECOVERY - SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
NON-DEPARTMENTAL
City Support Services
421-101-521701 Computer Fees&Licenses - 11,748 12,727 -
Total Supplies - 11,748 12,727 -
Professional Services
421-101-541017 Professional Services-Cap Plan 16,516 50,000 54,167 32,000
421-101-541000 Auditor/Accounting Service 1,000 1,000 1,083 1,000
421-101-555052 Investment Mgt Fee-Sewer 1,558 4,500 4,875 -
Total Professional Services 19,073 55,500 60,125 33,000
TOTAL NON-DEPARTMENTAL 19,073 67,248 72,852 33,000
234
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
421-CAPITAL RECOVERY - SEWER
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
SEWER PROJECTS
Professional Services
902-541300 Other Professional Services - - - -
Total Professional Services - - - -
TOTAL SEWER PROJECTS - - - -
TOTAL EXPENDITURES 19,073 67,248 72,852 33,000
OVER/UNDER 766,267 632,752 625,898 768,000
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 521,636 1,287,904 1,287,904 1,913,802
ENDING FUND EQUITY 1,920,656 1,913,802 2,681,802
235
DRAINAGE
236
REVENUE
DRAINAGE
Miscellaneous Income 2.0%
Drainage Fees 96.4%
DRAINAGE - REVENUE
DRAINAGE FEES $1,510,000
PERMITS $6,000
INTER-FUND TRANSFERS $18,283
MISCELLANEOUS INCOME $32,000
TOTAL $1,566,283
Permits 0.4%
Interfund 1.2%
237
EXPENDITURES
DRAINAGE
Operation Support &
Services
40.4%
Personnel 41.5%
Supplies 1.3%
Professional & City Services 2.2%
Utility & Maintenance Services 14.6%
DRAINAGE - EXPENDITURES
PERSONNEL $595,192
SUPPLIES $18,150
PROFESSIONAL & CITY SERVICES $31,750
UTILITY & MAINTENANCE SERVICES $210,000
OPERATION SUPPORT AND SERVICES $580,770
CAPITAL EXPENSE $200,000
TOTAL $1,635,862
238
FUND: 204 DRAINAGE FUND
DEPARTMENT DESCRIPTION
The Public Works Drainage Division provides essential services that contributes to a safer
and more attractive community through the maintenance and management of drainage
channels, storm water inlets, floodways, road right-of-way, alleys, and compliance with
regulations, as well as reviewing subdivision plans and the issuance of permits for
development that potentially affects drainage infrastructure. The revenues come from a
fee charged to “users”. A “user” is any citizen or business that owns impervious surfaces
and/or any man-made structure, such as buildings, parking lots, or driveways.
GOALS FOR FY 2024-25
Strategic Plan Emphasis
• Policy Value: Safe Community
o Protect lives and property.
• Policy and Operational Values: Essential Services and Proactive
o Adhere to best management practices in the maintenance of natural creek
waterways and earthen channels to ensure water quality, reduce erosion,
and increase conveyance.
• Policy and Operational Values: Safe Community and Systems Management
o Support for technical review and issuance of floodplain permits, flood
insurance rate map revision, floodplain violation identification, coordination
and mitigation support.
• Policy Value: Fiscally Sustainable
o Continue to evaluate, consider, and pursue all available resources for
innovative management of the drainage infrastructure.
Project focus for FY 2024-25
• Finish updating and evaluate drainage fee for all applicable properties.
• Evaluate most cost-effective means of maintaining drainage-ways that meets
community expectations.
239
PUBLIC WORKS DRAINAGE
ORGANIZATIONAL CHART
DRAINAGE 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Drainage Supervisor 1 1 1 1
Drainage Worker II 2 2 2 2
Drainage Worker I 5 5 5 5
TOTAL POSITIONS 8 8 8 8
PERFORMANCE INDICATORS
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Acres of Alleys Maintained 5.15 5.15 8.68 8.68
Acres of Rights-of-Way (ROW),
In-town Easements Maintained 66.46 66.46 90.11 90.11
Acres of Drainage Ditches
Maintained 220 220 220 220
Efficiency
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Monthly Operating Expenditures 87,284 127,899 124,517 126,614
City
Manager
Deputy City
Manager
Public
Works
Streets Water &
Sewer Drainage
240
PUBLIC WORKS DRAINAGE
Effectiveness
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
ROW Maintenance &
Mowing, Hours 4320 4510 4850 4850
Drainage Mowing, Hours 1340 1395 1600 1600
Drainage Structure
Maintenance, Hours 2151 2080 2300 2300
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Permits & Licenses $9,650 $16,400 $10,200 $6,000
Fees 1,258,899 1,269,022 1,363,517 1,510,000
Fund Transfers 19,166 0 19,037 18,283
Investment Income 3,938 29,158 29,792 32,000
Miscellaneous 0 0 0 0
Total $1,291,653 $1,314,580 $1,422,546 $1,566,283
Expenses
Personnel Services $295,730 $634,081 $589,584
Supplies and Equipment 13,448 7,101 10,237
Utility Services 26,436 33,967 33,475
Operating Expenses 3,610 88,645 14,383
Professional Services 1,500 1,500 2,708
Non-Operating Expenses 108,382 122,243 0
Fund Transfers 573,817 574,443 623,397
Repairs and Maintenance 24,488 68,927 162,500
Capital Outlay 0 3,877 178,750
Total $1,047,411 $1,534,783 $1,615,035
$595,192
18,150
35,000
19,250
2,500
10,000
580,770
175,000
100,000
$1,635,862
Over/-Under $244,241 -$220,204 -$192,489 -$69,579
241
PUBLIC WORKS DRAINAGE
PROGRAM JUSTIFICATION AND ANALYSIS
Revenue: The FY 2024-25 Budget increased 10.1% from the FY 2023-24 year-end
estimate from anticipated service additions.
Expenses: The FY 2024-25 Budget will decrease 4.9% from the FY 2023-24 year-end
estimate.
242
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
204-DRAINAGE FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
SUMMARY RECAP
Revenue Summary
Permits 16,400 10,200 10,200 6,000
Fees 1,269,022 1,321,850 1,363,517 1,510,000
Fund Transfers - 17,573 19,037 18,283
Miscellaneous 29,158 27,000 29,792 32,000
TOTAL REVENUES 1,314,580 1,376,623 1,422,546 1,566,283
Expenditure Summary
Personnel Services 634,081 607,611 589,584 595,192
Supplies 7,101 17,645 10,237 18,150
City Support Services - - - -
Utility Services 33,967 30,000 33,475 35,000
Operating Expenses 88,645 14,205 14,383 19,250
Non-Operating Expenses 122,243 - - 10,000
Professional Services 1,500 1,000 2,708 2,500
Fund Charges/Transfers 574,443 528,746 623,397 580,770
Maintenance Services 68,927 164,837 162,500 175,000
Rental/Leasing - - - -
Capital Outlay 3,877 130,163 178,750 100,000
Projects - 100,000 - 100,000
TOTAL EXPENDITURES 1,534,783 1,594,207 1,615,035 1,635,862
OVER/UNDER (220,204) (217,584) (192,489) (69,579)
FUNDING FROM RESERVES - - -
BEGINNING FUND EQUITY 897,590 677,386 677,386 484,896
ENDING FUND EQUITY 677,386 459,802 484,896 415,317
243
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
204-DRAINAGE FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Permits
204-579-431116 Floodplain Permit 16,400 10,200 10,200 6,000
Total Permits 16,400 10,200 10,200 6,000
Fees
204-579-432054 Drainage Penalties 10,507 9,350 9,350 10,000
204-579-432055 Drainage Fees 1,258,515 1,312,500 1,354,167 1,500,000
Total Fees 1,269,022 1,321,850 1,363,517 1,510,000
Fund Transfers
204-579-480002 Transfer In - Reserves - - - -
204-579-480000 Transfer In - - - -
204-579-480101 Transfer In-General Fund - 17,573 19,037 18,283
Total Fund Transfers - 17,573 19,037 18,283
Miscellaneous
204-579-491000 Interest Earned 3,589 4,000 4,875 2,000
204-579-491200 Investment Income 25,569 23,000 24,917 30,000
Total Miscellaneous 29,158 27,000 29,792 32,000
TOTAL REVENUES 1,314,580 1,376,623 1,422,546 1,566,283
244
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
204-DRAINAGE FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
Expenditures
Personnel Services
204-579-511110 Regular 338,044 368,504 359,023 371,620
204-579-511120 Overtime 5,617 8,265 8,265 8,551
204-579-511210 Longevity 12,802 13,145 14,445 10,379
204-579-511230 Certification Allowance 3,150 2,873 1,177 -
204-579-511310 FICA - Employer 26,260 30,021 29,346 29,849
204-579-511350 TMRS-Employer 143,222 65,566 61,436 65,590
204-579-511410 Health-Employer 86,959 94,154 88,970 78,709
204-579-511500 Workers' Compensation 8,692 6,939 9,305 6,894
Total Personnel Services 624,746 589,467 571,968 571,592
Supplies
204-579-521000 Operating Supplies 2,172 3,000 2,708 3,250
204-579-521100 Office Supplies 113 600 271 700
204-579-521200 Medical/Chem Supplies 2,414 4,000 4,333 4,500
204-579-521300 Motor Vehicle Supplies - 200 217 250
Total Supplies 4,698 7,800 7,529 8,700
City Support Services
204-579-534005 City Insurance-Commercial 3,172 3,500 3,436 3,750
204-579-511603 EMPLOYEE APPRECIATION EVENTS1,674 2,500 2,500 3,000
204-579-534011 Contingencies 85,367 10,605 10,833 15,000
Total City Support Services 90,214 16,605 16,770 21,750
Utility Services
204-579-533310 Telephone/Cell Phones - - 975 -
204-579-533500 Vehicle Fuel 33,967 30,000 32,500 35,000
Total Utility Services 33,967 30,000 33,475 35,000
245
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
204-DRAINAGE FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Staff Support
204-579-511606 Uniforms 4,817 6,300 6,300 9,650
204-579-511610 Memberships - 600 600 600
204-579-511612 Training/Travel 2,844 7,500 7,500 8,250
204-579-511614 Meeting Expenses - 500 500 500
204-579-511616 Professional Certification - 544 - 1,350
Total Staff Support 7,661 15,444 14,900 20,350
City Assistance
204-579-511617 Medical Services - 200 217 250
Total City Assistance - 200 217 250
Professional Services
204-579-541012 Legal Svcs - 1,000 1,083 1,000
204-579-551026 Contractual Services 39,095 15,000 81,250 20,000
204-579-541000 Auditor/Accounting Service 1,500 - 1,625 1,500
Total Professional Services 40,595 16,000 83,958 22,500
Fund Charges/Transfers
204-579-548014 Transfer Out - General Fund - - 1,083 1,000
204-579-548006 Interfund Charges-Admin 320,073 265,625 346,746 275,000
204-579-548007 Interfund Charges-Water 150,000 157,500 162,500 180,000
204-579-548004 Interfund Charge-Fleet 104,370 105,621 113,068 124,770
204-579-542001 Bad Debt Expense 6,478 - - 10,000
204-579-542000 Depreciation Expense 115,766 - - -
Total Fund Charges/Transfers 696,686 528,746 623,397 590,770
Maintenance Services
204-579-551027 Drainage Channel Maintenance 29,832 149,837 81,250 155,000
Total Maintenance Services 29,832 149,837 81,250 155,000
246
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
204-DRAINAGE FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Other Costs
204-579-534056 State Storm Water Fee 105 100 114 500
Total Other Costs 105 100 114 500
Operating Equipment
204-579-521710 Computer & Periphe. < $5,000 - 5,100 - 5,100
204-579-521712 Equipment Under $5,000 2,402 4,745 2,708 4,350
Total Operating Equipment 2,402 9,845 2,708 9,450
Capital Outlay
204-579-581008 Land Purchase - 100,000 - 100,000
204-579-581012 Vehicles & Access. Over $5,000 3,877 6,163 178,750 -
204-579-581010 Machinery/Equipment - 24,000 - -
Total Capital Outlay 3,877 130,163 178,750 100,000
TOTAL DRAINAGE 1,534,783 1,494,207 1,615,035 1,535,862
OVER/UNDER (220,204) (217,584) (192,489) (69,579)
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 897,590 677,386 677,386 484,896
ENDING FUND EQUITY 677,386 459,802 484,896 415,317
247
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
204-DRAINAGE FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Projects
Expenditures
Professional Services
900-541100 Engineering - 100,000 - 100,000
Total Professional Services - 100,000 - 100,000
TOTAL PROJECTS - 100,000 - 100,000
TOTAL EXPENDITURES 1,534,783 1,594,207 1,615,035 1,635,862
OVER/UNDER (220,204) (217,584) (192,489) (69,579)
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 897,590 677,386 677,386 484,896
ENDING FUND EQUITY 677,386 459,802 484,896 415,317
248
EMERGENCY MEDICALSERVICES (EMS)
249
REVENUES
E.M.S
Miscellaneous
Income
1.2%
Inter-Jurisdictional Contracts 29.1%
Ambulance/Mileage
Fees
69.7%
SCHERTZ - EMS
AMBULANCE/MILAGE FEES $10,511,704
MISCELLANEOUS INCOME $175,500
INTER-JURISDICTIONAL CONTRACTS $4,383,740
TOTAL $15,070,944
250
EXPENDITURES
E.M.S
Personnel 60.6%
Capital Expense 3.7%%
Operation Support
& Service
10.2%
Utility & Maintenance
Services 2.0%
Professional & City
Services 20%
Supplies 3.5%
SCHERTZ EMS - EXPENDITURES
PERSONNEL $9,312,982
SUPPLIES $540,900
PROFESSIONAL & CITY SERVICES $3,076,054
UTILITY & MAINTENANCE SERVICES $300,307
OPERATION SUPPORT & SERVICES $1,566,579
CAPITAL EXPENSE $575,000
TOTAL $15,371,822
251
FUND: 203 EMERGENCY MEDICAL
SERVICES (EMS)
DEPARTMENTAL DESCRIPTION
Schertz Emergency Medical Services responds to 911 requests for ambulance
service across a 230 square mile service area that includes the municipalities of
Schertz, Cibolo, Live Oak, Marion, Santa Clara, Selma, Universal City, western
Guadalupe County, Comal County Emergency Services District (ESD) #6 (about
25% of Comal County including the City of Garden Ridge) and JBSA Randolph.
We also work with individual at-risk patients to ensure they have the best access
to primary healthcare and that their medical needs are being met before an
emergency occurs. We educate our employees by providing over fifty hours of
Continuing Education annually and over thirty hours for our first responders. We
provide ambulance demonstrations and stand-by event coverage to further the
knowledge of Emergency Medical Services and injury/illness prevention and
preparedness.
GOALS FOR FY 2024-25
Strategic Plan Emphasis
•Policy Value: Essential Services
o Provide efficient pre-hospital healthcare services to the communities
that we serve.
o Integrate the care that we provide with the rest of the healthcare
system to reduce demand for 911 services while elevating access to
care and appropriate destination management for the citizens we
serve.
o Be the preferred employer for pre-hospital healthcare providers in the
State of Texas
o Be thoroughly prepared for man-made and natural disasters in our
jurisdiction, region, and statewide.
o Meet the needs of our customers and solidify relationships and
agreements with all eight cities, three counties and one Emergency
Services District for which we provide service.
•Policy Value: Safe Community
o Provide appropriate and timely education and training to our
employees and our first responders to ensure the best and most
current standard of care is provided.
252
EMERGENCY MEDICAL SERVICES (EMS)
o Provide high quality pre-hospital training and community education for
the communities we serve and the region as a whole.
o Provide education and assistance to the community to prevent and
prepare them for medical emergencies through community education,
demonstrations, immunizations, and CPR and Automatic External
Defibrillator training programs.
ORGANIZATIONAL CHART
EMS 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Chief 1 1 1 1
Assistant Chief -
Operations 1
1 1 1
Assistant Chief - Clinical 1 1 1 1
Community Health
Coordinator 1
1 1 1
Training Coordinator 1 1 1 1
Office Manager 1 1 1 1
Instructor 1 1 1 1
Administrative Asst. 1 1 1 1
Billing Specialist 3 3 3 3
EMS Battalion Chief 3 3 3 4
Field Training Officer 3 3 3 0
Lieutenant 3 3 3 6
MIH Paramedic 1 1 1 1
Paramedic 30 30 32 36
EMT 6 6 12 10
P/T Paramedics 15 15 15 15
P/T EMT 5 5 5 5
P/T Supply Coordinator 1 1 1 1
TOTAL POSITIONS 78 78 86 89
City Manager
Emergency
Medical Services
(EMS)
253
EMERGENCY MEDICAL SERVICES (EMS)
PERFORMANCE INDICATORS
Workload/Output
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Requests for EMS Service 13,520 14,495 14,824 15,565
Transports to Hospitals 8,332 9,154 9,385 9,854
Hospital to Hospital Transports 913 849 875 900
Collections per Transport $538 $525.87 $550 $600
Students Enrolled in EMT
Certification Classes 154 147 150 160
Trips billed for Alamo Heights 623 691 700 725
Members of EMS Passport 417 401 425 450
Efficiency
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Response Time 90% Reliability 13:59 13:59 13:59 13:00
Total Time on Task (Minutes) 58:30 59:50 58:00 57:00
Transport Percentage 61% 63% 62% 62%
Days Sales Outstanding 45.78 33.72 35 35
Mutual Aid Requested 28 14 15 10
Students Graduated from EMT
Certification Classes 63 69 70 80
Effectiveness
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Critical Failures / 100,000 miles 7.0 3.6 4 4
Fleet Accidents / 100,000 miles 5.0 3.4 3 2
Cardiac Arrest Save % 7.1% 7.4% 8% 10%
Correct recognition of STEMI 64.6% 49% 60% 70%
EMT Class Certification Pass Rate 85.7% 86.34% 90% 94%
254
EMERGENCY MEDICAL SERVICES (EMS)
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $7,780,595 $8,632,267 $8,897,681 $10,511,704
Inter-Jurisdictional 4,133,931 3,865,287 4,208,658 4,383,740
Fund Transfers 7,381 0 0 0
Investment Income 7,058 42,750 31,500 33,500
Miscellaneous 74,182 189,790 130,200 142,000
Total $12,003,147 $12,730,095 $13,268,039 $15,070,944
Expenses
Personnel $5,818,006 $7,602,824 $8,361,680
Supplies and Equipment 484,602 583,287 563,500
Utility Services 186,237 187,731 124,500
Operating Expenses 754,383 759,122 921,854
Professional Services 128,168 93,557 103,500
Non-Operating 2,853,615 3,403,131 2,900,000
Fund Charges/Transfers 438,846 475,756 485,272
Repairs and Maintenance 10,440 9,320 13,000
Rental/Leasing -6,633 -3,412 120,000
Capital Outlay 17,240 22,295 635,000
$9,312,982
540,900
151,000
956,893
110,000
2,966,054
609,686
13,000
136,307
575,000
Total $10,684,903 $13,133,611 $14,228,306
Over/-Under $1,318,244 $-403,516 -$960,267
$15,371,822
-$300,878
PROGRAM JUSTIFICATION AND ANALYSIS
Revenue: Revenues for FY 2024-25 Budget are expected to increase 13.6%
from FY 2023-24 year-end estimates from an increase in transports and new
service contracts with customer cities.
Expenses: The FY 2024-25 Budget will increase 8.0% from the FY 2023-24
year-end estimate due to anticipated wage adjustments and the addition of 4
EMT positions.
255
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
203 - E M S
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
SUMMARY RECAP
Revenue Summary
Fees 8,632,267 8,486,771 8,897,681 10,511,704
Inter-Jurisdictional 3,865,287 4,207,452 4,208,658 4,383,740
Fund Transfers - - - -
Miscellaneous 232,540 166,000 161,700 175,500
TOTAL REVENUES 12,730,094 12,860,223 13,268,039 15,070,944
Expenditure Summary
Personnel Services 7,602,824 7,868,652 8,361,680 9,312,982
Supplies 583,287 505,425 563,500 540,900
Utility Services 187,731 176,000 124,500 151,000
Operations Support 759,122 934,666 921,854 956,893
Non-Operating Expenses 3,403,131 2,794,821 2,900,000 2,966,054
Professional Services 93,557 108,000 103,500 110,000
Fund Charges 475,756 485,272 485,272 609,686
Maintenance Service 9,320 13,000 13,000 13,000
Rental Lease (3,412) 120,000 120,000 136,307
Capitalized Equipment 22,295 635,000 635,000 575,000
TOTAL EXPENDITURES 13,133,611 13,640,835 14,228,306 15,371,822
OVER/UNDER (403,516) (780,612) (960,267) (300,878)
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 4,588,080 4,184,563 4,184,563 3,224,296
ENDING FUND EQUITY 4,184,563 3,403,951 3,224,296 2,923,418
256
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
203 - E M S
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Fees
203-280-432034 Ambulance/Mileage Transprt Fee 8,252,578 8,107,771 8,582,681 10,110,204
203-280-432036 Passport Membership Fees 25,590 26,000 26,000 30,000
203-280-432039 EMT Class - Fees 163,765 150,000 100,000 162,500
203-280-432038 CE Class - Fees 20,691 20,000 22,000 22,000
203-280-432040 Immunization Fees 1,937 3,000 2,000 3,000
203-280-432041 Billing Fees-External 31,289 30,000 33,000 34,000
203-280-432042 Standby Fees 49,815 50,000 52,000 50,000
203-280-432043 Community Services Support 49,537 50,000 40,000 50,000
203-280-432044 MIH Services 37,065 50,000 40,000 50,000
000-459200 NSF Check Fee - - - -
Total Fees 8,632,267 8,486,771 8,897,681 10,511,704
Inter-Jurisdictional
Seguin/Guadalupe Co Support 927,935 1,020,728 1,020,728 1,051,350
203-280-473106 JBSA Support 653,788 674,421 674,421 694,654
203-280-473107 Cibolo Support 557,334 637,650 637,650 662,028
203-280-473114 Comal Co ESD #6 104,509 154,309 154,309 163,497
203-280-473115 Live Oak Support 273,764 282,952 282,952 290,412
203-280-473116 Universal City Support 345,554 342,714 342,714 356,550
203-280-473117 Selma Support 186,132 214,655 205,386 213,096
203-280-473118 Schertz Support 725,514 770,949 770,949 791,273
203-280-473119 Santa Clara Support 12,236 12,888 13,775 14,139
203-280-473120 Marion Support 22,685 21,184 21,184 21,742
203-280-473121 TASPP Program 55,835 75,000 84,588 125,000
Total Inter-Jurisdictional 3,865,287 4,207,452 4,208,658 4,383,740
Fund Transfers
203-280-480000 Transfer In - - - -
Total Fund Transfers - - - -
Miscellaneous
Interest Earned 12,060 10,000 6,500 7,500
203-280-491200 Investment Income 30,691 24,000 25,000 26,000
203-280-497002 Donations-EMS 1,215 2,000 200 2,000
203-280-497000 Misc Income 123,619 60,000 50,000 60,000
203-280-497023 Recovery of Bad Debt 14,663 20,000 20,000 20,000 203-280-497022 Collection Agency-Bad Debt 50,293 50,000 60,000 60,000
Total Miscellaneous 232,540 166,000 161,700 175,500
TOTAL REVENUES 12,730,095 12,860,223 13,268,039 15,070,944
257
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
203 - E M S
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
PUBLIC SAFETY
EXPENDITURES
Personnel Services
203-280-511110 Regular 3,841,153 4,178,571 4,579,079 5,298,431
203-280-511120 Overtime 1,054,880 1,185,414 1,162,499 1,226,506
203-280-511210 Longevity 46,097 49,293 49,702 57,063
203-280-511220 Clothing Allowance 18,024 19,344 18,684 12,005
203-280-511230 Certification Allowance 18,820 21,320 22,805 26,190
203-280-511310 FICA - Employer 360,328 410,428 446,207 506,445
203-280-511350 TMRS-Employer 1,244,937 898,451 980,488 1,031,981
203-280-511410 Health-Employer 796,032 898,414 891,655 919,182
203-280-511500 Workers' Compensation 114,746 117,417 118,362 132,679
Total Personnel Services 7,495,017 7,778,652 8,269,480 9,210,482
Supplies
203-280-521000 Operating Supplies 222 2,000 1,500 2,000
203-280-521010 Operating Supplies-EMT Class 31,976 30,000 30,000 25,000
203-280-521020 Operating Supplies-CE Class 10,220 9,925 10,000 7,500
203-280-521025 Community Support Supplies 23,349 25,000 20,000 25,000
203-280-521030 Operating Supplies- MIH 1,369 2,000 1,000 2,000
203-280-521100 Office Supplies 3,555 4,000 3,000 4,000
203-280-521200 Medical/Chem Supplies 414,052 350,000 425,000 400,000
203-280-521250 Immunization Supplies 13,883 14,000 11,000 12,000
203-280-521300 Motor Veh. Supplies 1,704 2,500 1,000 2,500
203-280-521600 Equip Maint Supplies 1,517 1,000 1,000 1,000
Total Supplies 501,847 440,425 503,500 481,000
City Support Services
203-280-534036 Software Maintenance 49,971 106,200 106,000 110,000
203-280-534005 City Insurance-Commercial 38,469 43,000 42,788 43,000
203-280-534011 Contingencies - 50,000 50,000 50,000
Total City Support Services 88,440 199,200 198,788 203,000
258
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
203 - E M S
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Utility Services
203-280-533100 Gas Utility Service 7,127 7,000 4,500 6,000
203-280-533200 Electric Utility Service 9,607 12,000 8,000 10,000
203-280-533310 Telephone/Cell Phones - - - -
203-280-533410 Water Utility Service 2,886 7,000 2,000 5,000
203-280-533500 Vehicle Fuel 168,110 150,000 110,000 130,000
Total Utility Services 187,731 176,000 124,500 151,000
Operations Support
203-280-521702 Postage 5,352 6,500 7,500 7,000
203-280-534000 Advertising - - - -
203-280-534029 Printing & Binding 2,855 3,000 3,000 3,000
203-280-534021 Equipment Maint - Copier 3,873 5,000 3,500 5,000
203-280-534020 EMT Class Instructors 12,400 10,000 9,500 10,000
203-280-534004 CE Class Instructors 880 2,400 2,000 2,500
203-280-534044 Community Support-Instructors 2,160 3,000 3,000 3,000
203-280-534027 Memberships - Organizations 4,115 4,500 4,500 4,500
Total Operations Support 31,635 34,400 33,000 35,000
Staff Support
203-280-511606 Uniforms 22,541 30,000 40,000 40,000
203-280-511609 Employee Recognition-Morale 6,341 6,500 7,200 7,000
203-280-511610 Memberships - - - -
203-280-511611 Publications - 500 - 500
203-280-511612 Training/Travel 74,480 48,000 40,000 50,000
203-280-511614 Meeting Expenses 3,944 3,000 3,000 3,000
Total Staff Support 107,306 88,000 90,200 100,500
City Assistance
203-280-511617 Medical Services 501 2,000 2,000 2,000
203-280-534019 EMS Outsourcing 618,489 680,566 680,566 700,893
203-280-534014 Community Outreach 3,731 7,000 7,000 5,000
Total City Assistance 622,721 689,566 689,566 707,893
259
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
203 - E M S
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Professional Services
203-280-541012 Legal Svcs 1,035 5,000 500 5,000
203-280-541017 Other Consl/Prof Services 89,522 100,000 100,000 102,000
203-280-541000 Auditor/Accounting Service 3,000 3,000 3,000 3,000
203-280-534015 Credit Card Fees 22,179 20,000 10,000 20,000
Total Professional Services 115,737 128,000 113,500 130,000
Fund Charges
203-280-548014 Tranfer Out - General Fund - - - 4,000
203-280-548006 Interfund Charges-G/F Admin 216,994 221,335 221,335 232,400
203-280-548004 Interfund Charges-Admin Fleet 258,762 263,937 263,937 373,286
203-280-542001 Bad Debt Expense 2,956,667 2,794,821 2,900,000 2,966,054
203-280-542000 Depreciation Expense 446,464 - - -
Total Fund Charges 3,878,887 3,280,093 3,385,272 3,575,740
Maintenance Services
203-280-551074 Maintenance Agr. - Radios 9,320 13,000 13,000 13,000
Total Maintenance Services 9,320 13,000 13,000 13,000
Rental-ROW
203-280-561200 Lease/Purchase Payments (3,412) 120,000 120,000 136,307
Total Rental-ROW (3,412) 120,000 120,000 136,307
260
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
203 - E M S
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Operating Equipment
203-280-521708 Furniture & Fixtures 1,163 5,000 5,000 5,000
203-280-521709 Vehicles&Access. < $5,000 897 4,500 3,500 4,500
203-280-521710 Computer&Periphe. < $5000 21,437 15,000 12,000 18,400
203-280-521711 Communication Equip < $5000 13,579 4,000 4,000 5,000
203-280-521716 Equipment Under $5,000 39,012 30,000 28,000 20,000
Total Operating Equipment 76,088 58,500 52,500 52,900
Capitalized Equipment
203-280-581012 Vehicles&Access. Over $5,000 14,209 510,000 510,000 485,000
203-280-581005 Equipment Over $5,000 8,086 125,000 125,000 90,000
Total Capitalized Equipment 22,295 635,000 635,000 575,000
TOTAL SCHERTZ EMS 13,133,611 13,640,835 14,228,306 15,371,822
OVER/UNDER (403,516) (780,612) (960,267) (300,878)
FUNDING FROM RESERVES - - - -
BEGINNING FUND EQUITY 4,588,080 4,184,563 4,184,563 3,224,296
ENDING FUND EQUITY 4,184,563 3,403,951 3,224,296 2,923,418
261
SCHERTZ ECONOMIC DEVELOPMENT CORPORATION
262
REVENUES
ECONOMIC
DEVELOPMENT
Investment Income
15%
Sales Tax 85%
ECONOMIC DEVELOPMENT - REVENUE
4B SALES TAX $7,083,000
INVESTMENT INCOME $1,260,000
TOTAL $8,343,000
263
EXPENDITURES
ECONOMIC
DEVELOPMENT
Fund Charges 45%
Operations Staff 3%
City Assistance 52%
ECONOMIC DEVELOPMENT - EXPENDITURES
SUPPLIES $1,000
PROFESSIONAL & CITY SERVICES $8,769,975
UTILITY & MAINTENANCE SERVICES $975
OPERATION SUPPORT & SERVICES $7,891,890
CAPITAL EXPENSE $5,000
TOTAL $16,668,840
264
DEPARTMENT: ECONOMIC DEVELOPMENT
CORPORATION
FUND: 620 CITY OF SCHERTZ ECONOMIC DEVELOPMENT CORPORATION
DEPARTMENT DESCRIPTION
The Economic Development Corporation helps to provide a supportive tax base,
generate investment and improve quality of life. The City and the Corporation
share many of the same objectives with a focus on infrastructure and the
Corporation’s mission statement reflects their purpose to strategically strengthen
the Schertz economy by attracting and retaining businesses, investing in
infrastructure, and promoting and enhancing the quality of life for residents and
businesses through innovative measures, creating a sustainable and vibrant
community. The department consists of four personnel and assists with the needs
of 1,100 businesses and stakeholders.
GOALS FOR FY 2024-25
•The Economic Development Corporation’s goals have been established by
the Board of Directors this year to reflect a new focus.
Strategic Plan Emphasis
•Strategic Plan Emphasis
•Policy Value: Promote Economic Development
•Invest in ways to optimize the Talent Pipeline for residents and
businesses.
•Promote economic development opportunities that expand the city’s base
of targeted and desired industries.
•Generate investments in undeveloped areas and existing parks to improve
quality of life.
•Prioritize real estate assets and strategies that identify needed
infrastructure.
Project Focus for FY 2024-25
•Improve Economic Prosperity through Quality Developments, providing
jobs that provide a High Quality of Life.
•Endorse programs to benefit small business
•Participating in 2 infrastructure projects that will provide Essential Services.
265
ECONOMIC DEVELOPMENT
•Lead a discussion by participating with businesses to explore innovative
ways in which the company can conserve natural resources.
•Engage public utilities to assist business success.
•Participate in 6 events to attract new businesses to the city.
ORGANIZATIONAL CHART
ECONOMIC DEVELOPMENT 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Executive Director 1 1 1 1
Deputy Director 0 1 1 1
Business Engagement Manager 1 1 1 1
Administrative Assistant 1 1 1 1
TOTAL POSITIONS 4 4 4 4
266
ECONOMIC DEVELOPMENT
PERFORMANCE INDICATORS
PROGRAM JUSTIFICATION AND ANALYSIS
Revenues: The SEDC receives one-half of one percent of all sales and use tax
generated within the City of Schertz. The revenue for FY 2024-25 budget is
projected to decrease by 2.9% from the FY 2023-24 year-end estimate. The
decrease is due to the expected lowering of the Federal Funds Rate which the
City’s investment income closely follows, as well as having less funds invested
overall.
2021-22 2022-23 2023-24 2024-25
Workload/Output Actual Actual Estimate Budget
Number of inquiries 94 121 155 164
Number of Schertz BRE visits 7 18 40 21
Number of recruitment events 6 8 12 14
Number of new prospects 15 35 45 43
Number of active
performance agreements 14 15 18 17
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Taxes $6,025,703 $6,548,941 $6,778,100 $7,083,000
Investment Income 201,279 1,262,347 1,811,500 1,260,000
Miscellaneous 0 0 1,100 0
Total $6,226,982 $7,811,288 $8,590,700 $8,343,000
Expenses
Non-Departmental $1,240,000 $81,944 $600,000 $15,299,100
Personnel Services 21,350 17,693 6,600 24,575
Supplies and Equipment 50,931 43,921 5,100 61,175
City Supported Services 5,850 55,992 24,700 214,500
Utility Services 2,212 180 650 975
Operating Expenses 142,005 71,305 116,710 398,135
Professional Services 20,752 45,328 40,200 61,300
Fund Charges/Transfers 506,984 542,221 546,883 609,080
Total Schertz Economic
Development
$1,990,084 $858,584 $793,960 $16,668,840
Over/-Under $4,236,898 $6,952,704 $7,796,740 ($8,325,840)
267
ECONOMIC DEVELOPMENT
Expenses: The SEDC funds are restricted to those expenses authorized by the
Texas Local Government Code sections 501 and 505. The expenses for FY 2024-
25 are projected to increase $15,874,880 to fund approved incentive payments
and contributions to the City. The City contributions will go toward Lookout Road
improvements and additional field lighting at the Schertz Soccer Complex. City
Support Services increase from year end estimates to utilize the maximum allowed
Marketing and Promotion dollars. Unspent Marketing and Promotion dollars may
be carried forward per State statute for Marketing and Promotion purposes.
Project Expenses: The SEDC is funding improvements to Lookout Rd,
signalization, and lighting additional fields at the Schertz Soccer Complex.
268
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
620-SED CORPORATION
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
SUMMARY RECAP
Revenue Summary
Taxes 6,548,941 7,092,000 6,778,100 7,083,000
Fund Transfers - - 190,392 -
Investment Income 1,262,347 1,315,000 1,811,500 1,260,000
Miscellaneous - - 1,100 -
TOTAL REVENUES 7,811,288 8,407,000 8,781,092 8,343,000
Expenditure Summary
General Government
Projects 81,944 11,677,510 600,000 15,299,100
Economic Development 776,640 1,307,543 968,143 1,369,740
TOTAL GENERAL GOVERNMENT 858,584 12,985,053 1,568,143 16,668,840
OVER/UNDER 6,952,704 (4,578,053) 7,212,948 (8,325,840)
FUNDING FROM RESERVES - - (190,392) -
BEGINNING FUND BALANCE 19,090,426 26,043,130 26,043,130 33,065,687
ENDING FUND BALANCE 26,043,130 21,465,077 33,065,687 24,739,847
269
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
620-SED CORPORATION
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Taxes
620-101-411500 Sales Tax Revenues (4B) 6,548,941 7,092,000 6,778,100 7,083,000
Total Taxes 6,548,941 7,092,000 6,778,100 7,083,000
Fund Transfers
620-101-480000 Transfer In - - 190,392 -
Total Fund Transfers - - 190,392 -
Miscellaneous
620-101-491000 Interest Earned-Bank 11,319 15,000 11,500 10,000
620-101-491200 Investment Income 1,251,027 1,300,000 1,800,000 1,250,000
620-101-497000 Misc Income - - 1,100 -
Total Miscellaneous 1,262,347 1,315,000 1,812,600 1,260,000
TOTAL REVENUES 7,811,288 8,407,000 8,781,092 8,343,000
270
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
620-SED CORPORATION
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
GENERAL GOVERNMENT
EXPENDITURES
Supplies
620-966-521100 Office Supplies 560 1,000 300 1,000
Total Supplies 560 1,000 300 1,000
City Support Services
620-966-534005 Eco Dev - Insurance 1,534 1,700 110 1,700
620-966-532002 Promotional Events 10,351 9,500 5,000 9,500
620-966-534011 Contingencies (27,013) 10,000 10,000 10,000
Total City Support Services (15,128) 21,200 15,110 21,200
Utility Services
620-966-533310 Telephone/Cell Phones - - - -
620-966-533500 Vehicle Fuel 131 750 550 750
620-966-533550 Vehicle Maintenance 49 225 100 225
Total Utility Services 180 975 650 975
Operations Support
620-966-521702 Postage 49 500 300 500
620-966-534000 Advertising 42,614 315,850 200,000 315,850
620-966-534022 Goodwill 1,696 1,750 1,500 1,750
620-966-534031 Recruitment Events 25,992 35,000 30,000 35,000
620-966-534029 Printing & Binding 92 1,500 1,500 1,500
620-966-534021 Equipment Maintenance-Copier 2,766 3,500 3,500 3,500
620-966-521701 Computer Licenses-Software 42,697 54,675 45,000 54,675
620-966-534027 Memberships-Organization 23,625 28,835 28,000 28,835
Total Operations Support 139,530 441,610 309,800 441,610
Staff Support
620-966-511606 Uniforms 365 800 100 800
620-966-511609 Employee Recognition-Morale 896 600 300 600
620-966-511610 Memberships-Staff Support 1,775 2,525 2,500 2,525
620-966-511611 Publications 43 800 800 800
620-966-511612 Training/Travel 9,971 12,000 12,000 12,000
620-966-511614 Meeting Expenses-EDC Board 4,643 7,850 5,000 7,850
Total Staff Support 17,693 24,575 20,700 24,575
271
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
620-SED CORPORATION
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
City Assistance
620-966-532012 Small Business Grant Fund 40,000 200,000 20,000 200,000
620-966-532013 Prospect Services 5,641 5,000 4,700 5,000
Total City Assistance 45,641 205,000 24,700 205,000
Professional Services
620-966-541012 Legal Svcs 8,028 15,000 200 15,000
620-966-541000 Auditor/Accounting Service 6,000 6,300 6,300 6,300
620-966-541004 Consulting Services 31,300 40,000 40,000 40,000
Total Professional Services 45,328 61,300 46,500 61,300
Fund Charges/Transfers
620-966-548006 Interfund Charges-Admin 542,221 546,883 546,883 609,080
Total Charges/Transfers 542,221 546,883 546,883 609,080
Operating Equipment
620-966-521708 Furniture & Fixtures 537 2,500 1,000 2,500 620-966-521710 Computer & Periphe < $5000 78 2,500 2,500 2,500
Total Operating Equipment 615 5,000 3,500 5,000
TOTAL ECONOMIC DEVELOPMENT 776,640 1,307,543 968,143 1,369,740
TOTAL EXPENDITURES 858,584 12,985,053 1,568,143 16,668,840
OVER/UNDER 6,952,704 (4,578,053) 7,212,948 (8,325,840)
FUNDING FROM RESERVES - - (190,392) -
BEGINNING FUND BALANCE 19,090,426 26,043,130 26,043,130 33,065,687
ENDING FUND BALANCE 26,043,130 21,465,077 33,065,687 24,739,847
272
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
620-SED CORPORATION
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
GENERAL GOVERNMENT
PROJECTS
City Assistance
620-101-532011 Development Incentive Fund 81,944 3,027,510 100,000 8,479,100
Total City Assistance 81,944 3,027,510 100,000 8,479,100
Fund Charges/Transfer
620-101-532015 Contribution - 8,650,000 500,000 6,820,000
Total Fund Charges/Transfers - 8,650,000 500,000 6,820,000
TOTAL PROJECTS 81,944 11,677,510 600,000 15,299,100
TOTAL EXPENDITURES 858,584 21,635,053 2,068,143 16,668,840
OVER/UNDER 6,952,704 (4,578,053) 7,212,948 (8,325,840)
FUNDING FROM RESERVES - - (190,392) -
BEGINNING FUND BALANCE 19,090,426 26,043,130 26,043,130 33,065,687
ENDING FUND BALANCE 26,043,130 21,465,077 33,065,687 24,739,847
273
SPECIAL REVENUEFUNDS
274
FUND: 106 SPECIAL EVENTS
DESCRIPTION
The Special Events Fund is designated to monitor and manage funds appropriated
to host community events, sponsored or co-sponsored, by the City of Schertz.
Events include Kick Cancer/Walk for Life and the Hal Baldwin Scholarship
Program.
2021-22 2022-23 2023-24 2024-25
Budget Actual Actual Estimate Budget
Revenues
Fund Charges/Transfers -$147 $147 $0 $0
Investment Income 147 891 0 0
Kick Cancer 9,595 22,194 24,190 20,000
Hal Baldwin Scholarship 37,846 40,020 39,401 35,000
Total $47,442 $63,253 $63,591 $55,000
Expenses
Kick Cancer $9,849 $22,195 $24,190 $20,000
Hal Baldwin Scholarship 19,719 25,555 20,000 35,000
Total $29,568 $47,749 $44,190 $55,000
PROGRAM JUSTIFICATION AND ANALYSIS
Revenue: Revenue budget has decreased and it is now set at $55,000 each year
and any additional covers event expenses.
Expenses: The Special Events Fund FY 2023-24 Budget is set at $55,000 with no
change in operations.
275
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
106 - SPECIAL EVENTS
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
FINANCIAL SUMMARY
Revenue Summary
Fund Transfers 147 - - -
Miscellaneous 63,106 45,000 63,591 55,000
TOTAL REVENUES 63,253 45,000 63,591 55,000
Expenditure Summary
CULTURAL
KICK CANCER 22,195 15,000 24,190 20,000
HAL BALDWIN SCHOLARSHIP 25,555 30,000 20,000 35,000
TOTAL CULTURAL 47,749 45,000 44,190 55,000
TOTAL EXPENDITURES 47,749 45,000 44,190 55,000
OVER/UNDER 15,503 - 19,401 -
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 123,217 138,720 138,720 158,122
ENDING FUND BALANCE 138,720 138,720 158,122 158,122
276
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
106 - SPECIAL EVENTS
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Fund Transfers
106-101-480101 Transfer In-General Fund 147 - - -
Total Fund Transfers 147 - - -
Miscellaneous
106-101-491200 Investment Income 891 - - -
106-608-497001 Kick Cancer 22,195 15,000 24,190 20,000
106-621-497010 Hal Baldwin Scholarship 40,020 30,000 39,401 35,000
Total Miscellaneous 63,106 45,000 63,591 55,000
TOTAL REVENUES 63,253 45,000 63,591 55,000
277
FUND: 110 Public, Educational, and
Government (PEG) Access Fund
DESCRIPTION
The PEG Fund is dedicated to providing communication infrastructure in the City.
This will allow the City to better reach the citizens with necessary information.
This fund is commonly used for public access television and institutional network
capacity. Currently the level of funding from the collected fees is not great
enough to warrant a public access channel but could be used so in the future.
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenues
Franchises $79,403 $74,016 $83,407 $64,000
Total $79,403 $74,016 $83,417 $64,000
Expenses
Misc & Projects $162,751 $821,654 $991,001 $64,000
Total $162,751 $821,654
$991,001 $64,000
PROGRAM JUSTIFICATION AND ANALYSIS
Revenue: Revenues for FY 2024-25 Budget are expected to decrease by
$19,417 from the FY 2023-24 year-end estimates as the community moves away
from cable.
Expenses: The PEG Fund FY 2024-25 Budget decreased to $64,000 with the
continued implementation of the communication master plan.
278
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
110-PEG FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
SUMMARY RECAP
Revenue Summary
Franchises 74,016 67,000 83,417 64,000
Fund Transfers - - - -
TOTAL REVENUES 74,016 67,000 83,417 64,000
Expenditure Summary
General Government - - 65,000 -
Projects 821,654 67,000 926,001 64,000
TOTAL EXPENDITURES 821,654 67,000 991,001 64,000
OVER/UNDER (747,638) - (907,584) -
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 884,536 136,899 136,899 (770,686)
ENDING FUND BALANCE 136,899 136,899 (770,686) (770,686)
279
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
110-PEG FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Franchises
000-421350 Time Warner 60,304 55,000 68,250 52,000
000-421465 AT&T 13,712 12,000 15,167 12,000
Total Franchises 74,016 67,000 83,417 64,000
Fund Transfers
000-481000 Transfer In - Reserves - - - -
Total Fund Transfers - - - -
TOTAL REVENUES 74,016 67,000 83,417 64,000
280
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
110-PEG FUND
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
EXPENDITURES
Professional Services
110-900-541002 Communication Plan - 67,000 65,000 64,000
Total Professional Services - 67,000 65,000 64,000
Capital Outlay
110-900-581002 Communication Equipment 821,654 - 926,001 -
Total Capital Outlay 821,654 - 926,001 -
TOTAL EXPENDITURES 821,654 67,000 991,001 64,000
281
FUND: 314 HOTEL/MOTEL OCCUPANCY TAX
DESCRIPTION
Revenues for the Hotel/Motel Fund are derived from a 7% tax on rooms rented in
the City. There are five hotels in Schertz: Best Western Plus with 61 rooms,
Hampton Inn with 98 rooms, La Quinta with 81 rooms and Fairfield Inn with 118
rooms and Candlewood Suites with 80 rooms. These revenues are used to
support Schertz as a destination location. Advertising campaigns to increase
awareness of all Schertz has to offer to reach citizens across the State and
beyond.
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Taxes $804,132 $1,059,809 $1,083,333 $1,100,000
Investment Income 14,582 92,825 81,1667 126,500
Total $818,715 $1,152,634 $1,163,500 $1,226,500
Expenses
Supplies and Equipment $42,388 $0 $1,067 $0
Operating Expenses 84,763 82,488 89,917 104,322
Professional Services 3,832 21,429 5,065 1,000
Fund Charges/Transfers 74,443 69,915 75,741 0
Repairs and
Maintenance
54,677 2,300 54,167 25,000
Capital Outlay 28,200 5,266 5,705 0
Projects 1,185,510 1,440 45,973 78,400
Total $1,473,813 $182,838 $276,567 $208,722
PROGRAM JUSTIFICATION AND ANALYSIS
Revenue: Revenue for FY 2024-25 Budget is expected to increase 5.4% from
the FY 2023-24 year end estimates.
Expenses: The Hotel Motel Tax Fund FY 2024-25 Budget decreases 32.5%
from FY 2023-24 year-end estimate. The change for this year expenses is
caused by the sign replacement.
282
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
314-HOTEL TAX
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
SUMMARY RECAP
Revenue Summary
Taxes 1,059,809 800,000 1,083,333 1,100,000
Interest Earned 1,440 1,500 1,083 1,500
Investment Income 91,385 100,000 79,083 125,000
TOTAL REVENUES 1,152,633 901,500 1,163,500 1,226,500
Expenditure Summary
Misc & Projects - - 45,973 78,400
Supplies and Equipment - - - -
Operating Expenses 82,488 124,600 89,917 104,322
Professional Services 21,429 1,000 5,065 1,000
Fund Charges 69,915 80,265 75,741 -
Maintenance Services 2,300 12,000 54,167 25,000
Capital Outlay 5,266 43,000 5,705 -
TOTAL EXPENDITURES 181,398 260,865 276,567 208,722
OVER/UNDER 971,235 640,635 886,933 1,017,778
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 1,645,178 2,616,413 2,616,413 3,503,346
ENDING FUND BALANCE 2,616,413 3,257,048 3,503,346 4,521,124
283
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
314-HOTEL TAX
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
REVENUES
Taxes
314-101-411800 Hotel Occupancy Tax 1,059,809 800,000 1,083,333 1,100,000
Total Taxes 1,059,809 800,000 1,083,333 1,100,000
Miscellaneous
314-101-491000 Interest Earned 1,440 1,500 1,083 1,500
314-101-491200 Investment Income 91,385 100,000 79,083 125,000
314-101-497000 Misc Income (1) - - -
Total Miscellaneous 92,825 101,500 80,167 126,500
TOTAL REVENUES 1,152,633 901,500 1,163,500 1,226,500
284
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
314-HOTEL TAX
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
EXPENDITURES
Operations Support
314-101-534000 Advertising 8,045 18,600 - 15,000
314-101-534001 Billboards 13,232 16,000 16,250 15,000
314-101-534007 Special Events - Expenses 61,211 40,000 73,667 -
314-101-534042 Community Programs - 50,000 - 50,000
314-101-534062 Operating Expense - - - 24,322
Total Operations Support 82,488 124,600 89,917 104,322
Professional Services
314-101-541017 Other Consult/Prof Services 17,929 - 1,273 -
314-101-541000 Auditor/Accounting Services 3,500 1,000 3,792 1,000
Total Professional Services 21,429 1,000 5,065 1,000
Fund Charges/Transfers
314-101-548016 Interfund Transfer Out 69,915 80,265 75,741 -
Total Fund Charges/Transfers 69,915 80,265 75,741 -
Maintenance Services
314-101-551000 Building Maintenance 2,300 12,000 54,167 25,000
Total Maintenance Services 2,300 12,000 54,167 25,000
285
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
314-HOTEL TAX
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
Capital Outlay
314-900-581013 Civic Center Improvements 5,266 43,000 5,705 -
Total Capital Outlay 5,266 43,000 5,705 -
TOTAL NONDEPARTMENTAL 181,398 260,865 230,594 130,322
OVER/UNDER 971,235 640,635 886,933 1,017,778
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 1,645,178 2,616,413 2,616,413 3,503,346
ENDING FUND BALANCE 2,616,413 3,257,048 3,503,346 4,521,124
286
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
314-HOTEL TAX
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
PROJECTS
Professional Services
314-900-541006 Communication Plan 1,440 - 1,560 -
Total Professional Services 1,440 - 1,560 -
Capital Outlay
314-900-581013 Communication Equipment - - 44,413 78,400
Total Capital Outlay - - 44,413 78,400
TOTAL EXPENDITURES 1,440 - 45,973 78,400
OVER/UNDER 969,795 640,635 886,933 1,017,778
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 1,645,178 2,616,413 2,616,413 3,503,346
ENDING FUND BALANCE 2,616,413 3,257,048 3,503,346 4,521,124
287
FUND: 317 PARK FUND
DESCRIPTION
The Park Fund is a special fund designated to monitor and manage funds for the
management of the City of Schertz Urban Forest and capital improvements of the
City of Schertz Park System. The Fund is composed of parkland dedication
revenues. Revenues are derived from developer fees (in lieu of parkland
dedication), local citizen groups, state, local nonprofit neighborhood associations,
homeowners’ associations (HOA’s), regional non-profit grants, and donations.
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $0 $203,500 $54,167 $150,000
Investment Income 2,195 9,058 13,163 4,750
Total $2,195 $212,558 $67,329 $154,750
Expenses
Professional Services $10,040 $0 $0 $0
Capital Outlay 17,650 387,069 419,325 100,000
Total $27,690 $387,069 $419,325 $100,000
Over/-Under -$25,495 -$174,511 -$351,996 $54,750
PROGRAM JUSTIFICATION AND ANALYSIS
Revenue: The revenue for FY 2024-25 Budget is expected to be $154,750 in
anticipation of a new development which will pay into the fund.
Expenses: The FY 2024-25 Budget is set at $100,000 to utilize incoming funds
for park improvements.
288
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
317-PARK
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
SUMMARY RECAP
Revenue Summary
Interest Earned 118 - 163 750
Fund Transfers - - - -
Investment Income 8,939 - 13,000 4,000
9,058 - 13,163 4,750
Parkland Dedication 203,500 100,000 54,167 150,000
203,500 100,000 54,167 150,000
TOTAL REVENUES 212,558 100,000 67,329 154,750
Expenditure Summary
Public Environment
Parkland Dedication 387,069 100,000 419,325 100,000
Total Expenditures 387,069 100,000 419,325 100,000
TOTAL EXPENDITURES 387,069 100,000 419,325 100,000
OVER/UNDER (174,511) - (351,996) 54,750
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 261,522 87,011 87,011 (264,985)
ENDING FUND BALANCE 87,011 87,011 (264,985) (210,235)
289
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
317-PARK
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
REVENUES
Fees
317-301-432085 Parkland Dedication 203,500 100,000 54,167 150,000
Total Fees 203,500 100,000 54,167 150,000
Fund Transfers
317-101-480002 Transfer In-Reserves - - - -
Total Fund Transfers - - - -
Miscellaneous
317-101-491000 Interest Earned 118 - 163 750
317-101-491200 Investment Income 8,939 - 13,000 4,000
Total Miscellaneous 9,058 - 13,163 4,750
TOTAL REVENUES 212,558 100,000 67,329 154,750
290
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
317-PARK
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
EXPENDITURES
PARKLAND DEDICATION
Professional Services
317-301-541017 Other Consl/Prof Services - - - -
Total Professional Services - - - -
Capital Outlay
317-301-581008 Land Purchase - - - -
317-301-581007 Improvements Over $5,000 387,069 100,000 419,325 100,000
Total Capital Outlay 387,069 100,000 419,325 100,000
TOTAL PARKLAND DEDICATION 100,000 419,325 100,000
TOTAL EXPENDITURES 387,069 100,000 419,325 100,000
OVER/UNDER (174,511) - (351,996) 54,750
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 261,522 87,011 87,011 (264,985)
ENDING FUND BALANCE 87,011 87,011 (264,985) (210,235)
291
FUND: 319 TREE MITIGATION
DESCRIPTION
Tree mitigation fund is a special fund that is derived from revenue from permits for
tree removal issued in connection with a building permit, subdivision plan, and site
plan. These funds are used to replace trees on City Parks, City owned property,
public lands, and SCUCISD school property.
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $136,950 $48,065 $75,833 $100,000
Investment Income 5,324 35,599 33,150 49,250
Total $142,274 $83,664 $108,983 $149,250
Expenses
Maintenance Services $82,110 $93,030 $75,833 $85,000
Total $82,110 $93,030 $75,833 $85,000
Over/-Under $60,164 -$9,365 $33,150 $64,250
PROGRAM JUSTIFICATION AND ANALYSIS
Revenue: The revenue for the FY 2024-25 Budget is expected to increase 36.9%
from 2023-24 year-end estimate following the previous years’ trends.
Expenses: The FY 2024-25 Budget increases 12.1% from FY 2023-24 year-end
estimate for additional tree planting.
292
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
319-TREE MITIGATION
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
SUMMARY RECAP
Revenue Summary
Interest Earned 590 750 650 1,250
Investment Income 35,010 35,000 32,500 48,000
35,599 35,750 33,150 49,250
Tree Mitigation 48,065 50,000 75,833 100,000
48,065 50,000 75,833 100,000
TOTAL REVENUES 83,664 85,750 108,983 149,250
Expenditure Summary
Public Environment
Maintenance Services 93,030 75,000 75,833 85,000
Total Public Environment 93,030 75,000 75,833 85,000
TOTAL EXPENDITURES 93,030 75,000 75,833 85,000
OVER/UNDER (9,366) 10,750 33,150 64,250
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 708,059 698,693 698,693 731,843
ENDING FUND BALANCE 698,693 709,443 731,843 796,093
293
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
319-TREE MITIGATION
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
REVENUES
Fees
000-458900 Tree Mitigation 48,065 50,000 75,833 100,000
Total Fees 48,065 50,000 75,833 100,000
Miscellaneous
000-491000 Interest Earned 590 750 650 1,250
000-491200 Investment Income 35,010 35,000 32,500 48,000
Total Miscellaneous 35,599 35,750 33,150 49,250
TOTAL REVENUES 83,664 85,750 108,983 149,250
294
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
319-TREE MITIGATION
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
EXPENDITURES
TREE MITIGATION
Maintenance Services
302-551110 Trees 93,030 75,000 75,833 85,000
Total Maintenance Services 93,030 75,000 75,833 85,000
TOTAL TREE MITIGATION 93,030 75,000 75,833 85,000
OVER/UNDER (9,366) 10,750 33,150 64,250
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 708,059 698,693 698,693 731,843
ENDING FUND BALANCE 698,693 709,443 731,843 796,093
295
FUND: 431 ROADWAY IMPACT FEE
AREA 1
DESCRIPTION
The Roadway Impact Fee program is designated to support future growth of
population and commercial roadway demands while keeping bond supported
programs to a minimum. Impact funds must be used within ten years of collection
date. Projects must meet requirements laid out in the impact fee study, including
expanding roadway capacity by adding new roads or widening existing roads and
funds must be spent in the area they are collected. The City is divided up into 4
separate roadway zones.
PERFORMANCE INDICATORS
Budget 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $252,872 $301,561 $297,917 $300,000
Investment Income 6,035 42,128 38,106 55,300
Total $258,907 $343,689 $336,023 $355,300
Expenses
Professional Services $1,358 $0 $5,417 $5,000
Projects 0 88,173 113,589 0
Total $1,358 $88,173 $119,005 $5,000
Over/-Under $257,549 $255,516 $217,018 $350,300
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will be set at $5,000 for any professional services or
studies that need to be completed.
296
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
431-Capital Recovery-Rdwys Area 1
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
SUMMARY RECAP
Revenue Summary
Interest Earned 595 175 190 300
Fund Transfers - - - -
Investment Income 41,533 50,000 37,917 55,000
42,128 50,175 38,106 55,300
Fees 301,561 275,000 297,917 300,000
TOTAL REVENUES 343,689 325,175 336,023 355,300
Expenditure Summary
General Government
Operating Expenses - - 18,068 -
Professional Services - 5,000 5,417 5,000
Capital Outlay 88,173 - 95,521 -
Total Public Environment 88,173 5,000 119,005 5,000
TOTAL EXPENDITURES 88,173 5,000 119,005 5,000
OVER/UNDER 255,516 320,175 217,018 350,300
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 805,971 1,061,487 1,061,487 1,278,505
ENDING FUND BALANCE 1,061,487 1,381,662 1,278,505 1,628,805
297
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
431-Capital Recovery-Rdwys Area 1
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
REVENUES
431-Capital Recovery-Rdwys Area 1
431-173-432030 CapitalRcvry-RoadwaysSrvArea1 301,561 275,000 297,917 300,000
Total Fees 301,561 275,000 297,917 300,000
Fund Transfers
431-101-480002 Transfer In - Reserves - - - -
Total Fund Transfers - - - -
Miscellaneous
431-101-491000 Interest Earned 595 175 190 300
431-101-491200 Investment Income 41,533 50,000 37,917 55,000
Total Miscellaneous 42,128 50,175 38,106 55,300
TOTAL REVENUES 343,689 325,175 336,023 355,300
298
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
431-Capital Recovery-Rdwys Area 1
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
EXPENDITURES
Non Departmental
Operating Expenses
431-900-534011 Transfer to General Fund - - 18,068 -
Total Fund Charges/Transfers - - 18,068 -
Professional Services
431-900-541017 Professional Services - 5,000 5,417 5,000
Total Professional Services - 5,000 5,417 5,000
Capital Outlay
431-900-581013 Construction 88,173 - 95,521 -
Total Professional Services 88,173 - 95,521 -
Fund Charges/Transfers
101-548404 Transfer Out-Capital Projects - - - -
Total Fund Charges/Transfers - - - -
TOTAL CAPITAL RECOVERY-RDWYS AREA 1 88,173 5,000 119,005 5,000
OVER/UNDER 255,516 320,175 217,018 350,300
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 805,971 1,061,487 1,061,487 1,278,505
ENDING FUND BALANCE 1,061,487 1,381,662 1,278,505 1,628,805
299
FUND: 432 ROADWAY IMPACT FEE
AREA 2
DESCRIPTION
The Roadway Impact Fee program is designated to support future growth of
population and commercial roadway demands while keeping bond supported
programs to a minimum. Impact funds must be used within ten years of collection
date. Projects must meet requirements laid out in the impact fee study, including
expanding roadway capacity by adding new roads or widening existing roads and
funds must be spent in the area they are collected. The City is divided up into 4
separate roadway zones.
PERFORMANCE INDICATORS
Budget 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $341,650 $191,018 $238,333 $200,000
Investment Income 4,087 28,498 25,621 27,650
Total $345,737 $219,516 $263,954 $227,650
Expenses
City Supported Services $49,147 $102,495 $111,036 $100,000
Professional Services 3,338 0 5,417 5,000
Total $52,484 $102,495 $116,453 $105,000
Over/-Under $293,252 $117,020 $147,501 $122,650
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will be set at $105,000 for any professional services or
studies that need to be completed and to reimburse developers for road
construction.
300
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
432-Capital Recovery-Rdwys Area 2
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
SUMMARY RECAP
Revenue Summary
Fees 191,017 220,000 238,333 200,000
Fund Transfers - - - -
Interest Earned 622 650 704 150
Investment Income 27,876 25,000 24,917 27,500
TOTAL REVENUES 219,515 245,650 263,954 227,650
Expenditure Summary
Professional Services
Professional Services - 5,000 5,417 5,000
Total Non-Departmental - 5,000 5,417 5,000
City Supported Services
Development Incentive Fund 102,495 80,000 111,036 100,000
Total City Supported Services 102,495 80,000 111,036 100,000
TOTAL EXPENDITURES 102,495 85,000 116,453 105,000
OVER/UNDER 117,020 160,650 147,501 122,650
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 564,028 681,048 681,048 828,549
ENDING FUND BALANCE 681,048 841,698 828,549 951,199
301
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
432-Capital Recovery-Rdwys Area 2
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
REVENUES
432-Capital Recovery-Rdwys Area 2
432-173-432031CapitalRcvry-RoadwaysSrvArea2 191,017 220,000 238,333 200,000
Total Fees 191,017 220,000 238,333 200,000
Miscellaneous
432-101-491000Interest Earned 622 650 704 150
432-101-491200Investment Income 27,876 25,000 24,917 27,500
Total Miscellaneous 28,498 25,650 25,621 27,650
TOTAL REVENUES 219,515 245,650 263,954 227,650
302
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
432-Capital Recovery-Rdwys Area 2
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
EXPENDITURES
Non Departmental
City Assistance
432-101-532011 Development Icentive Fund 102,495 80,000 111,036 100,000
Total City Assistance 102,495 80,000 111,036 100,000
Professional Services
432-101-541017 Professional Services - 5,000 5,417 5,000
Total Professional Services - 5,000 5,417 5,000
TOTAL CAPITAL RECOVERY-RDWYS AREA 2 102,495 85,000 116,453 105,000
OVER/UNDER 117,020 160,650 147,501 122,650
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 564,028 681,048 681,048 828,549
ENDING FUND BALANCE 681,048 841,698 828,549 951,199
303
FUND: 433 ROADWAY IMPACT FEE
AREA 3
DESCRIPTION
The Roadway Impact Fee program is designated to support future growth of
population and commercial roadway demands while keeping bond supported
programs to a minimum. Impact funds must be used within ten years of collection
date. Projects must meet requirements laid out in the impact fee study, including
expanding roadway capacity by adding new roads or widening existing roads and
funds must be spent in the area they are collected. The City is divided up into 4
separate roadway zones.
PERFORMANCE INDICATORS
Budget 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $204,433 $168,500 $335,833 $350,000
Investment Income 9,675 62,942 54,492 75,250
Total $214,108 $231,442 $390,325 $425,250
Expenses
Professional Services $3,338 $0 $5,417 $5,000
Projects 0 152,021 164,689 0
Total $3,338 $152,021 $170,106 $5,000
Over/-Under $210,770 $79,421 $220,219 $420,250
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will be set at $5,000 for any professional services or
studies that need to be completed.
304
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
433-Capital Recovery-Rdwys Area 3
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
SUMMARY RECAP
Revenue Summary
Fees 168,500 300,000 335,833 350,000
Fund Transfers - - - -
Interest Earned 192 250 325 250
Investment Income 62,750 50,000 54,167 75,000
TOTAL REVENUES 231,442 350,250 390,325 425,250
Expenditure Summary
Non-Departmental
Capital Outlay 152,021 - 164,689 -
Total Non-Departmental 152,021 - 164,689 -
General Government
Fund Charges/Transfers - - - -
Non Departmental - 5,000 5,417 5,000
Total Public Environment 5,000 5,417 5,000
TOTAL EXPENDITURES 152,021 5,000 170,106 5,000
OVER/UNDER 79,421 345,250 220,219 420,250
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 1,183,301 1,262,723 1,262,723 1,482,942
ENDING FUND BALANCE 1,262,723 1,607,973 1,482,942 1,903,192
305
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
433-Capital Recovery-Rdwys Area 3
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
REVENUES
433-Capital Recovery-Rdwys Area 3
433-173-432032 CapitalRcvry-RoadwaysSrvArea3 168,500 300,000 335,833 350,000
Total Fees 168,500 300,000 335,833 350,000
Fund Transfers
433-101-480002 Transfer In - Reserves - - - -
Total Fund Transfers - - - -
Miscellaneous
433-101-491000 Interest Earned 192 250 325 250
433-101-491200 Investment Income 62,750 50,000 54,167 75,000
Total Miscellaneous 62,942 50,250 54,492 75,250
TOTAL REVENUES 231,442 350,250 390,325 425,250
306
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
433-Capital Recovery-Rdwys Area 3
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
EXPENDITURES
Non Departmental
Professional Services
433-101-541017 Professional Services - 5,000 5,417 5,000
Total Professional Services - 5,000 5,417 5,000
Capital Outlay
433-900-581008 Land/ROW 152,021 - 164,689 -
Total Fund Charges/Transfers 152,021 - 164,689 -
TOTAL CAPITAL RECOVERY-RDWYS AREA 3 152,021 5,000 170,106 5,000
OVER/UNDER 79,421 345,250 220,219 420,250
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 1,183,301 1,262,723 1,262,723 1,482,942
ENDING FUND BALANCE 1,262,723 1,607,973 1,482,942 1,903,192
307
FUND: 434 ROADWAY IMPACT FEE
AREA 4
DESCRIPTION
The Roadway Impact Fee program is designated to support future growth of
population and commercial roadway demands while keeping bond supported
programs to a minimum. Impact funds must be used within ten years of collection
date. Projects must meet requirements laid out in the impact fee study, including
expanding roadway capacity by adding new roads or widening existing roads and
funds must be spent in the area they are collected. The City is divided up into 4
separate roadway zones.
PERFORMANCE INDICATORS
Budget 2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $0 $0 $0 $3,000
Investment Income 79 350 390 315
Total $79 $350 $390 $3,315
Expenses
Professional Services $3,338 $0 $3,250 $3,000
Total $3,338 $0 $3,250 $3,000
Over/-Under -$3,259 $350 -$2,860 $315
PROGRAM JUSTIFICATION AND ANALYSIS
The FY 2024-25 Budget will be set at $3,000 for any professional services or
studies that need to be completed.
308
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
434-Capital Recovery-Rdwys Area 4
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
SUMMARY RECAP
Revenue Summary
Fees - 3,000 - 3,000
Interest Earned 2 10 11 15
Investment Income 347 350 379 300
TOTAL REVENUES 350 3,360 390 3,315
Expenditure Summary
General Government
Non Departmental - 3,000 3,250 3,000
Total Public Environment - 3,000 3,250 3,000
TOTAL EXPENDITURES - 3,000 3,250 3,000
OVER/UNDER 350 360 (2,860) 315
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 6,053 6,403 6,403 3,543
ENDING FUND BALANCE 6,403 6,763 3,543 3,858
309
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
434-Capital Recovery-Rdwys Area 4
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
REVENUES
434-Capital Recovery-Rdwys Area 4
434-359-432033 CapitalRcvry-RoadwaysSrvArea4 - 3,000 - 3,000
Total Fees - 3,000 - 3,000
Miscellaneous
434-101-491000 Interest Earned 2 10 11 15
434-101-491200 Investment Income 347 350 379 300
Total Miscellaneous 350 360 390 315
TOTAL REVENUES 350 3,360 390 3,315
310
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
434-Capital Recovery-Rdwys Area 4
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
General Government
EXPENDITURES
Non Departmental
Professional Services
434-101-541017 Professional Services - 3,000 3,250 3,000
Total Professional Services - 3,000 3,250 3,000
TOTAL CAPITAL RECOVERY-RDWYS AREA 4 - 3,000 3,250 3,000
OVER/UNDER 350 360 (2,860) 315
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 6,053 6,403 6,403 3,543
ENDING FUND BALANCE 6,403 6,763 3,543 3,858
311
FUND: 609 LIBRARY FUND
DESCRIPTION
The purpose of the Library Advisory Board is to provide citizen input to the City of
Schertz on Library policy and operation and to raise community awareness of the
library and its services. The Library Advisory Board oversees various fund-raising
activities including the operation of the Read Before Bookstore and book
consignment sales with all proceeds providing supplementary funding for library
materials, programs, projects and building enhancements.
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $18,292 $20,318 $20,000 $20,000
Fund Transfers 0 0 4,800 0
Investment Income 545 3,464 2,200 1,500
Miscellaneous 507 8 3 0
Total $19,344 $23,789 $27,003 $21,500
Expenses
Supplies and Equipment $5,457 $9,498 $6,200 $3,500
Operating Expenses 8,883 7,625 14,000 18,000
Capital Outlay 0 0 6,585 0
Total $14,340 $17,123 $26,785 $21,500
Over/-Under $5,004 $6,666 $218 $0
PROGRAM JUSTIFICATION AND ANALYSIS
Revenues: Revenue for FY 2024-25 is expected to decrease $5,503 from the FY
2023-24 estimate with a withdraw from their fund balance.
Expenses: The Library Fund’s FY 2024-25 Budget will decrease $5,285 from the
FY 2023-24 year-end estimate.
312
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
609-LIBRARY BOARD
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
SUMMARY RECAP
Revenue Summary
Fees 20,318 20,000 20,000 20,000
Fund Transfers - 8,000 4,800 -
Interest Earned 1,081 300 700 500
Investment Income 2,382 900 1,500 1,000
Miscellaneous 8 - 3 -
TOTAL REVENUES 23,789 29,200 27,003 21,500
Expenditure Summary
Library Board 17,123 29,200 26,785 21,500
TOTAL EXPENDITURES 17,123 29,200 26,785 21,500
OVER/UNDER 6,666 - 218 -
FUNDING FROM RESERVES - (8,000) (4,800) -
BEGINNING FUND BALANCE 69,569 76,235 76,235 71,653
ENDING FUND BALANCE 76,235 68,235 71,653 71,653
313
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
609-LIBRARY BOARD
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Fees
609-101-432057 Sale of Merchandise 20,318 20,000 20,000 20,000
Total Fees 20,318 20,000 20,000 20,000
Fund Transfers
609-101-480002 Transfer From Reserves - 8,000 4,800 -
Total Fund Transfers - 8,000 4,800 -
Miscellaneous
609-101-491000 Interest Earned 1,081 300 700 500
609-101-491200 Investment Income 2,382 900 1,500 1,000
609-101-497000 Misc Income 8 - 3 -
Total Miscellaneous 3,471 1,200 2,203 1,500
TOTAL REVENUES 23,789 29,200 27,003 21,500
314
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
609-LIBRARY BOARD
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
EXPENDITURES
LIBRARY BOARD
Supplies
609-101-521000 Operating Supplies 177 200 200 500
609-101-521708 Furniture & Fixtures - - - 500
609-101-521718 Lib Materials Less $5K 9,321 8,000 6,000 2,500
Total Supplies 9,498 8,200 6,200 3,500
City Support Services
609-101-534007 Special Events 7,625 14,000 14,000 18,000
Total City Support Services 7,625 14,000 14,000 18,000
Capital Outlay
609-101-581007 Improvements Over $5,000 - 7,000 6,585 -
Total Capital Outlay - 7,000 6,585 -
TOTAL EXPENDITURES 17,123 29,200 26,785 21,500
OVER/UNDER 6,666 - 218 -
FUNDING FROM RESERVES - (8,000) (4,800) -
BEGINNING FUND BALANCE 69,569 76,235 76,235 71,653
ENDING FUND BALANCE 76,235 68,235 71,653 71,653
315
FUND: 615 HISTORICAL COMMITTEE
MISSION STATEMENT
To gather, preserve, and make available to the public historical information
regarding people, places, and events that have contributed to the development of
the City of Schertz.
DESCRIPTION
This function is funded from the Special Events Fund by a transfer. The Historical
Committee reviews locations for possible historic value and distributes books
about the history of Schertz.
Budget
2021-22
Actual
2022-23
Actual
2023-24
Estimate
2024-25
Budget
Revenue
Fees $1,943 $199 $217 $1,000
Fund Transfers 13,863 9,161 11,646 10,750
Miscellaneous 0 2,244 3,250 2,500
Total $15,806 $11,603 $15,113 $14,250
Expenses
Personnel Services $1,721 $3,558 $4,550 $6,350
Supplies and Equipment 1,393 3,680 3,618 7,000
Operating Expenses 0 423 542 500
Professional Services 0 1,500 1,733 400
Total $3,113 $9,161 $10,443 $14,250
Over/-Under $12,693 $2,442 $4,670 $0
PROGRAM JUSTIFICATION AND ANALYSIS
Revenues: Revenue for FY 2024-25 will remain at the same funding allocation
as FY 2023-24.
Expenses: The Historical Committee’s FY 2024-25 Budget will increase slightly
the FY 2023-24 estimate.
316
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
615-HISTORICAL COMMITTEE
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
SUMMARY RECAP
Revenue Summary
Fees 199 1,000 217 1,000
Fund Transfers 9,161 10,750 11,646 10,750
Miscellaneous 2,244 2,500 3,250 2,500
TOTAL REVENUES 11,603 14,250 15,113 14,250
Expenditure Summary
Historical Committee 9,161 11,750 10,443 14,250
TOTAL EXPENDITURES 9,161 11,750 10,443 14,250
OVER/UNDER 2,442 2,500 4,669 -
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 26,990 29,432 29,432 34,102
ENDING FUND BALANCE 29,432 31,932 34,102 34,102
317
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
615-HISTORICAL COMMITTEE
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
REVENUES
Fees
615-609-432057 Sale of Merchandise 199 1,000 217 1,000
Total Fees 199 1,000 217 1,000
Fund Transfers
615-101-480101 Transfer In - General Fund - 10,750 11,646 10,750
615-101-480106 Transfer In - Special Events 9,161 - - -
Total Fund Transfers 9,161 10,750 11,646 10,750
Miscellaneous
615-609-49700 Misc. Income 2,244 2,500 3,250 2,500
Total Miscellaneous 2,244 2,500 3,250 2,500
TOTAL REVENUES 11,603 14,250 15,113 14,250
318
C I T Y OF S C H E R T Z
OPERATING BUDGET
2024-25
615-HISTORICAL COMMITTEE
FY 2022-23
ACTUAL
FY 2023-24
BUDGET
FY 2023-24
ESTIMATE
FY 2024-25
ADOPTED
EXPENDITURES
HISTORICAL COMMITTEE
Supplies
615-609-521000 Operating Supplies 3,680 1,500 3,618 4,000
Total Supplies 3,680 1,500 3,618 4,000
Operations Support
615-609-534029 Printing and Binding 423 500 542 500
Total Operations Support 423 500 542 500
Staff Support
615-609-511607 Awards 2,000 2,200 2,383 2,200
615-609-511610 Memberships - 150 - 150
615-609-511612 Travel/Training 1,558 2,800 2,167 4,000
Total Staff Support 3,558 5,150 4,550 6,350
Professional Services
615-609-541014 Other Professional Services 1,500 1,600 1,733 400
Total Professional Services 1,500 1,600 1,733 400
Operating Equipment
615-609-521717 Event Banners - 3,000 - 3,000
Total Operating Equipment - 3,000 - 3,000
TOTAL EXPENDITURES 9,161 11,750 10,443 14,250
OVER/UNDER 2,442 2,500 4,669 -
FUNDING FROM RESERVES - - - -
BEGINNING FUND BALANCE 29,432 29,432 34,102
ENDING FUND BALANCE 29,432 31,932 34,102 34,102
319
APPENDICIES
320
CITY OF SCHERTZ
POSITION AUTHORIZATION
FY 2024-2025
321
CITY OF SCHERTZ POSITION AUTHORIZATION FY 2024-2025
322
CITY OF SCHERTZ POSITION AUTHORIZATION FY 2024-2025
323
CITY OF SCHERTZ POSITION AUTHORIZATION FY 2024-2025
324
CITY OF SCHERTZ POSITION AUTHORIZATION FY 2024-2025
325
CITY OF SCHERTZ
POSITION LIST BY GRADE
FY 2024-2025
326
CITY OF SCHERTZ POSITION LIST BY GRADE FY 2024-2025
327
CITY OF SCHERTZ POSITION LIST BY GRADE FY 2024-2025
328
Year FY 2025 FY 2026 FY 2027 FY 2028 FY2029 FY2030
2007ii 426,005 425,031 423,445 -
2014 1,021,000 1,021,425 1,018,575 1,022,175 1,014,375 1,022,588
2015 37,050 37,050 37,050 37,050 37,050 37,050
2016 375,406 374,206 375,556 374,606 373,366 371,638
2016-A 100,144 97,894 100,969 99,369 97,719 100,913
2016-B 104,413 102,313 104,950 102,325 104,613 101,813
2017 271,150 270,525 269,750 268,825 267,750 271,450
2017 264,525 264,050 263,425 262,650 266,650 265,425
2018 672,753 669,397 665,829 666,996 - -
2018 409,138 297,388 297,888 297,888 297,388 297,513
2018 851,944 847,694 383,694 675,794 579,494 579,294
2019 372,875 375,975 197,175 196,675 197,063 193,075
2020 439,463 440,963 441,863 437,263 437,163 435,513
2021 466,000 470,800 469,900 470,500 467,750 464,700
2022 338,400 333,775 338,650 333,025 336,900 335,150
2022A 617,100 612,850 612,975 612,350 615,850 613,475
2022 1,381,225 1,379,225 1,380,600 1,380,225 1,378,100 1,379,100
Total 8,148,590$ 8,020,559$ 7,382,293$ 7,237,715$ 6,471,228$ 6,468,694$
Year FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY2030
2013i 217,774 - - -
2018 397,050 399,925 397,175 398,800 399,675 396,425
2018 468,375 461,250 -
2019 232,100 236,100 234,800 233,300 232,875 233,125
2021 205,450 203,950 207,150 205,950 210,400 209,625
2022 306,838 308,338 309,338 309,838 309,838 309,338
2022A 763,825 766,075 762,450 762,950 762,450 765,825
Total 2,591,411$ 2,375,638$ 1,910,913$ 1,910,838$ 1,915,238$ 1,914,338$
Year FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY2030
2001 520,000 520,000 520,000 520,000 520,000 520,000
2016 2,226,361 2,224,201 2,225,659 2,219,166 2,220,811 2,217,486
BP-S 2016 828,137 828,137 828,137 828,137 828,137 828,137
2018 1,326,850 1,323,600 1,323,725 1,326,975 1,328,225 1,327,475
S-2022 2,978,980 3,104,599 3,094,106 3,100,288 3,097,857 3,091,333
S-2022A 235,675 234,425 233,175 231,925 230,675 229,425
Total 8,116,003$ 8,234,962$ 8,224,802$ 8,226,491$ 8,225,705$ 11,434,106$
Water and Waste Water Debt Service
General Fund
DEBT SERVICE REVIEW
Schertz-Seguin Local Government Corporation Debt - Schertz Portion
329
Date Principal Coupon Interest Period Total Fiscal Total
02/01/25 385,000 4.070%24,420.00 409,420.00
08/01/25 16,585.25 16,585.25
09/30/25 426,005.25
02/01/26 400,000 4.070%16,585.25 416,585.25
08/01/26 8,445.25 8,445.25
09/30/26 425,030.50
02/01/27 415,000 4.070%8,445.25 423,445.25
09/30/27 423,445.25
1,200,000.00$ 74,481.00$ 1,274,481.00$ 1,274,481.00$
General Fund Supported
CITY OF SCHERTZ
General Obligation Bonds, Series 2007 II
Original Issue Amount $6,000,000
330
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 215,000 2.580%2,773.50 217,773.50
09/30/25 217,773.50
215,000$ 2,774$ 217,774$ 217,774$
CITY OF SCHERTZ
General Obligation Refunding Bonds, Series 2013
Original Issue Amount $2,160,000
General Fund Supported
331
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 830,000 3.500%102,762.50 932,762.50
08/01/25 88,237.50 88,237.50
09/30/25 1,021,000.00
02/01/26 860,000 3.500%88,237.50 948,237.50
08/01/26 73,187.50 73,187.50
09/30/26 1,021,425.00
02/01/27 890,000 4.000%73,187.50 963,187.50
08/01/27 55,387.50 55,387.50
09/30/27 1,018,575.00
02/01/28 930,000 4.000%55,387.50 985,387.50
08/01/28 36,787.50 36,787.50
09/30/28 1,022,175.00
02/01/29 960,000 4.000%36,787.50 996,787.50
08/01/29 17,587.50 17,587.50
09/30/29 1,014,375.00
02/01/30 1,005,000 3.500%17,587.50 1,022,587.50
09/30/30 1,022,587.50
5,475,000$ 645,138$ 6,120,138$ 6,120,138$
CITY OF SCHERTZ
General Obligation Refunding Bonds, Series 2014
Original Issue Amount $2,160,000
General Fund Supported
332
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 18,525.00 18,525.00
08/01/25 18,525.00 18,525.00
09/30/25 37,050.00
02/01/26 18,525.00 18,525.00
08/01/26 18,525.00 18,525.00
09/30/26 37,050.00
02/01/27 18,525.00 18,525.00
08/01/27 18,525.00 18,525.00
09/30/27 37,050.00
02/01/28 18,525.00 18,525.00
08/01/28 18,525.00 18,525.00
09/30/28 37,050.00
02/01/29 18,525.00 18,525.00
08/01/29 18,525.00 18,525.00
09/30/29 37,050.00
02/01/30 18,525.00 18,525.00
08/01/30 18,525.00 18,525.00
09/30/30 37,050.00
02/01/31 1,140,000 3.250%18,525.00 1,158,525.00
09/30/31 1,158,525.00
1,140,000$ 0$ 240,825$ 1,380,825$ 1,380,825$
CITY OF SCHERTZ
General Obligation Refunding Bonds, Series 2015
Original Issue Amount $4,185,000
General Fund
333
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 275,000 4.000%52,953.13 327,953.13
08/01/25 47,453.13 47,453.13
09/30/25 375,406.26
02/01/26 285,000 4.000%47,453.13 332,453.13
08/01/26 41,753.13 41,753.13
09/30/26 374,206.26
02/01/27 295,000 2.000%41,753.13 336,753.13
08/01/27 38,803.13 38,803.13
09/30/27 375,556.26
02/01/28 300,000 2.000%38,803.13 338,803.13
08/01/28 35,803.13 35,803.13
09/30/28 374,606.26
02/01/29 305,000 2.125%35,803.13 340,803.13
08/01/29 32,562.50 32,562.50
09/30/29 373,365.63
02/01/30 310,000 2.250%32,562.50 342,562.50
08/01/30 29,075.00 29,075.00
09/30/30 371,637.50
02/01/31 320,000 2.375%29,075.00 349,075.00
08/01/31 25,275.00 25,275.00
09/30/31 374,350.00
02/01/32 330,000 2.500%25,275.00 355,275.00
08/01/32 21,150.00 21,150.00
09/30/32 376,425.00
02/01/33 335,000 3.000%21,150.00 356,150.00
08/01/33 16,125.00 16,125.00
09/30/33 372,275.00
02/01/34 345,000 3.000%16,125.00 361,125.00
08/01/34 10,950.00 10,950.00
09/30/34 372,075.00
02/01/35 360,000 3.000%10,950.00 370,950.00
08/01/35 5,550.00 5,550.00
09/30/35 376,500.00
02/01/36 370,000 3.000%5,550.00 375,550.00
09/30/36 375,550.00
3,830,000$ 0$ 661,953$ 4,491,953$ 4,491,953$
CITY OF SCHERTZ
General Obligation Bonds, Series 2016
Original Issue Amount $5,880,000
General Fund
334
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 75,000 3.000%13,134.38 88,134.38
08/01/25 12,009.38 12,009.38
09/30/25 100,143.76
02/01/26 75,000 3.000%12,009.38 87,009.38
08/01/26 10,884.38 10,884.38
09/30/26 97,893.76
02/01/27 80,000 2.000%10,884.38 90,884.38
08/01/27 10,084.38 10,084.38
09/30/27 100,968.76
02/01/28 80,000 2.000%10,084.38 90,084.38
08/01/28 9,284.38 9,284.38
09/30/28 99,368.76
02/01/29 80,000 2.125%9,284.38 89,284.38
08/01/29 8,434.38 8,434.38
09/30/29 97,718.76
02/01/30 85,000 2.250%8,434.38 93,434.38
08/01/30 7,478.13 7,478.13
09/30/30 100,912.51
02/01/31 85,000 2.375%7,478.13 92,478.13
08/01/31 6,468.75 6,468.75
09/30/31 98,946.88
02/01/32 90,000 2.375%6,468.75 96,468.75
08/01/32 5,400.00 5,400.00
09/30/32 101,868.75
02/01/33 90,000 2.500%5,400.00 95,400.00
08/01/33 4,275.00 4,275.00
09/30/33 99,675.00
02/01/34 90,000 3.000%4,275.00 94,275.00
08/01/34 2,925.00 2,925.00
09/30/34 97,200.00
02/01/35 95,000 3.000%2,925.00 97,925.00
08/01/35 1,500.00 1,500.00
09/30/35 99,425.00
02/01/36 100,000 3.000%1,500.00 101,500.00
09/30/36 101,500.00
1,025,000$ 170,622$ 1,195,622$ 1,195,622$
CITY OF SCHERTZ
Certificates of Obligation, Series 2016A
Original Issue Amount $2,375,000
General Fund
335
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 70,000 3.000%17,731.25 87,731.25
08/01/25 16,681.25 16,681.25
09/30/25 104,412.50
02/01/26 70,000 3.000%16,681.25 86,681.25
08/01/26 15,631.25 15,631.25
09/30/26 102,312.50
02/01/27 75,000 3.500%15,631.25 90,631.25
08/01/27 14,318.75 14,318.75
09/30/27 104,950.00
02/01/28 75,000 3.500%14,318.75 89,318.75
08/01/28 13,006.25 13,006.25
09/30/28 102,325.00
02/01/29 80,000 3.500%13,006.25 93,006.25
08/01/29 11,606.25 11,606.25
09/30/29 104,612.50
02/01/30 80,000 3.500%11,606.25 91,606.25
08/01/30 10,206.25 10,206.25
09/30/30 101,812.50
02/01/31 85,000 3.500%10,206.25 95,206.25
08/01/31 8,718.75 8,718.75
09/30/31 103,925.00
02/01/32 85,000 3.750%8,718.75 93,718.75
08/01/32 7,125.00 7,125.00
09/30/32 100,843.75
02/01/33 90,000 3.750%7,125.00 97,125.00
08/01/33 5,437.50 5,437.50
09/30/33 102,562.50
02/01/34 95,000 375.000%5,437.50 100,437.50
08/01/34 3,656.25 3,656.25
09/30/34 104,093.75
02/01/35 95,000 3.750%3,656.25 98,656.25
08/01/35 1,875.00 1,875.00
09/30/35 100,531.25
02/01/36 100,000 3.750%1,875.00 101,875.00
09/30/36 101,875.00
1,000,000$ 234,256$ 1,234,256$ 1,234,256$
CITY OF SCHERTZ
Certificates of Obligation, Series 2016B
Original Issue Amount $1,475,000
General Fund
336
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 185,000 3.000%44,462.50 229,462.50
08/01/25 41,687.50 41,687.50
09/30/25 271,150.00
02/01/26 190,000 3.000%41,687.50 231,687.50
08/01/26 38,837.50 38,837.50
09/30/26 270,525.00
02/01/27 195,000 3.000%38,837.50 233,837.50
08/01/27 35,912.50 35,912.50
09/30/27 269,750.00
02/01/28 200,000 3.000%35,912.50 235,912.50
08/01/28 32,912.50 32,912.50
09/30/28 268,825.00
02/01/29 205,000 3.000%32,912.50 237,912.50
08/01/29 29,837.50 29,837.50
09/30/29 267,750.00
02/01/30 215,000 3.000%29,837.50 244,837.50
08/01/30 26,612.50 26,612.50
09/30/30 271,450.00
02/01/31 220,000 3.000%26,612.50 246,612.50
08/01/31 23,312.50 23,312.50
09/30/31 269,925.00
02/01/32 225,000 3.000%23,312.50 248,312.50
08/01/32 19,937.50 19,937.50
09/30/32 268,250.00
02/01/33 235,000 3.000%19,937.50 254,937.50
08/01/33 16,412.50 16,412.50
09/30/33 271,350.00
02/01/34 240,000 3.250%16,412.50 256,412.50
08/01/34 12,512.50 12,512.50
09/30/34 268,925.00
02/01/35 250,000 3.250%12,512.50 262,512.50
08/01/35 8,450.00 8,450.00
09/30/35 270,962.50
02/01/36 255,000 3.250%8,450.00 263,450.00
08/01/36 4,306.25 4,306.25
09/30/36 267,756.25
02/01/37 265,000 3.250%4,306.25 269,306.25
09/30/37 269,306.25
2,880,000$ 625,925$ 3,505,925$ 3,505,925$
CITY OF SCHERTZ
Certificates of Obligation, Series 2017
Original Issue Amount $5,475,000
General Fund
337
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 180,000 3.000%43,612.50 223,612.50
08/01/25 40,912.50 40,912.50
09/30/25 264,525.00
02/01/26 185,000 3.000%40,912.50 225,912.50
08/01/26 38,137.50 38,137.50
09/30/26 264,050.00
02/01/27 190,000 3.000%38,137.50 228,137.50
08/01/27 35,287.50 35,287.50
09/30/27 263,425.00
02/01/28 195,000 3.000%35,287.50 230,287.50
08/01/28 32,362.50 32,362.50
09/30/28 262,650.00
02/01/29 205,000 3.000%32,362.50 237,362.50
08/01/29 29,287.50 29,287.50
09/30/29 266,650.00
02/01/30 210,000 3.000%29,287.50 239,287.50
08/01/30 26,137.50 26,137.50
09/30/30 265,425.00
02/01/31 215,000 3.000%26,137.50 241,137.50
08/01/31 22,912.50 22,912.50
09/30/31 264,050.00
02/01/32 225,000 3.000%22,912.50 247,912.50
08/01/32 19,537.50 19,537.50
09/30/32 267,450.00
02/01/33 230,000 3.000%19,537.50 249,537.50
08/01/33 16,087.50 16,087.50
09/30/33 265,625.00
02/01/34 235,000 3.250%16,087.50 251,087.50
08/01/34 12,268.75 12,268.75
09/30/34 263,356.25
02/01/35 245,000 3.250%12,268.75 257,268.75
08/01/35 8,287.50 8,287.50
09/30/35 265,556.25
02/01/36 250,000 3.250%8,287.50 258,287.50
08/01/36 4,225.00 4,225.00
09/30/36 262,512.50
02/01/37 260,000 3.250%4,225.00 264,225.00
09/30/37 264,225.00
2,825,000$ 614,500$ 3,439,500$ 3,439,500$
CITY OF SCHERTZ
Certificates of Obligation, Series 2017
Original Issue Amount $3,935,000
General Fund
338
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 625,000 2.120%27,189.00 652,189.00
08/01/25 20,564.00 20,564.00
09/30/25 672,753.00
02/01/26 635,000 2.120%20,564.00 655,564.00
08/01/26 13,833.00 13,833.00
09/30/26 669,397.00
02/01/27 645,000 2.120%13,833.00 658,833.00
08/01/27 6,996.00 6,996.00
09/30/27 665,829.00
02/01/28 660,000 2.120%6,996.00 666,996.00
08/01/28 - -
09/30/28 666,996.00
2,565,000$ 109,975.00$ 2,674,975.00$ 2,674,975.00$
CITY OF SCHERTZ
General Obligation Refunding, Series 2018
Original Issue Amount $6,035,000
General Fund
339
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 285,000 5.000%65,631.25 350,631.25
08/01/25 58,506.25 58,506.25
09/30/25 409,137.50
02/01/26 185,000 5.000%58,506.25 243,506.25
08/01/26 53,881.25 53,881.25
09/30/26 297,387.50
02/01/27 195,000 5.000%53,881.25 248,881.25
08/01/27 49,006.25 49,006.25
09/30/27 297,887.50
02/01/28 205,000 5.000%49,006.25 254,006.25
08/01/28 43,881.25 43,881.25
09/30/28 297,887.50
02/01/29 215,000 5.000%43,881.25 258,881.25
08/01/29 38,506.25 38,506.25
09/30/29 297,387.50
02/01/30 225,000 4.000%38,506.25 263,506.25
08/01/30 34,006.25 34,006.25
09/30/30 297,512.50
02/01/31 235,000 3.000%34,006.25 269,006.25
08/01/31 30,481.25 30,481.25
09/30/31 299,487.50
02/01/32 240,000 3.000%30,481.25 270,481.25
08/01/32 26,881.25 26,881.25
09/30/32 297,362.50
02/01/33 250,000 3.125%26,881.25 276,881.25
08/01/33 22,975.00 22,975.00
09/30/33 299,856.25
02/01/34 255,000 3.250%22,975.00 277,975.00
08/01/34 18,831.25 18,831.25
09/30/34 296,806.25
02/01/35 265,000 3.250%18,831.25 283,831.25
08/01/35 14,525.00 14,525.00
09/30/35 298,356.25
02/01/36 275,000 3.375%14,525.00 289,525.00
08/01/36 9,884.38 9,884.38
09/30/36 299,409.38
02/01/37 285,000 3.375%9,884.38 294,884.38
08/01/37 5,075.00 5,075.00
09/30/37 299,959.38
CITY OF SCHERTZ
Certificates of Obligation, Series 2018
Original Issue Amount $4,845,000
General Fund
340
Date Principal Coupon Interest Debt Service Fiscal Total
CITY OF SCHERTZ
Certificates of Obligation, Series 2018
Original Issue Amount $4,845,000
General Fund
02/01/38 290,000 3.500%5,075.00 295,075.00
09/30/38 295,075.00
3,405,000$ 878,512.51$ 4,283,512.51$ 4,283,512.51$
341
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 235,000 5.000%83,962.50 318,962.50
08/01/25 78,087.50 78,087.50
09/30/25 397,050.00
02/01/26 250,000 5.000%78,087.50 328,087.50
08/01/26 71,837.50 71,837.50
09/30/26 399,925.00
02/01/27 260,000 5.000%71,837.50 331,837.50
08/01/27 65,337.50 65,337.50
09/30/27 397,175.00
02/01/28 275,000 5.000%65,337.50 340,337.50
08/01/28 58,462.50 58,462.50
09/30/28 398,800.00
02/01/29 290,000 5.000%58,462.50 348,462.50
08/01/29 51,212.50 51,212.50
09/30/29 399,675.00
02/01/30 300,000 4.000%51,212.50 351,212.50
08/01/30 45,212.50 45,212.50
09/30/30 396,425.00
02/01/31 310,000 3.000%45,212.50 355,212.50
08/01/31 40,562.50 40,562.50
09/30/31 395,775.00
02/01/32 320,000 3.000%40,562.50 360,562.50
08/01/32 35,762.50 35,762.50
09/30/32 396,325.00
02/01/33 330,000 3.125%35,762.50 365,762.50
08/01/33 30,606.25 30,606.25
09/30/33 396,368.75
02/01/34 340,000 3.250%30,606.25 370,606.25
08/01/34 25,081.25 25,081.25
09/30/34 395,687.50
02/01/35 355,000 3.250%25,081.25 380,081.25
08/01/35 19,312.50 19,312.50
09/30/35 399,393.75
02/01/36 365,000 3.375%19,312.50 384,312.50
08/01/36 13,153.13 13,153.13
09/30/36 397,465.63
02/01/37 375,000 3.375%13,153.13 388,153.13
08/01/37 6,825.00 6,825.00
09/30/37 394,978.13
CITY OF SCHERTZ
Certificates of Obligation, Series 2018
Original Issue Amount $5,595,000
Water & Sewer
342
Date Principal Coupon Interest Debt Service Fiscal Total
CITY OF SCHERTZ
Certificates of Obligation, Series 2018
Original Issue Amount $5,595,000
Water & Sewer
02/01/38 390,000 3.500%6,825.00 396,825.00
09/30/38 396,825.00
4,395,000$ 1,166,869$ 5,561,869$ 5,561,869$
343
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 670,000 5.000%99,346.88 769,346.88
08/01/25 82,596.88 82,596.88
09/30/25 851,943.76
02/01/26 700,000 5.000%82,596.88 782,596.88
08/01/26 65,096.88 65,096.88
09/30/26 847,693.76
02/01/27 260,000 5.000%65,096.88 325,096.88
08/01/27 58,596.88 58,596.88
09/30/27 383,693.76
02/01/28 570,000 4.000%58,596.88 628,596.88
08/01/28 47,196.88 47,196.88
09/30/28 675,793.76
02/01/29 495,000 4.000%47,196.88 542,196.88
08/01/29 37,296.88 37,296.88
09/30/29 579,493.76
02/01/30 515,000 4.000%37,296.88 552,296.88
08/01/30 26,996.88 26,996.88
09/30/30 579,293.76
02/01/31 535,000 3.125%26,996.88 561,996.88
08/01/31 18,637.50 18,637.50
09/30/31 580,634.38
02/01/32 555,000 3.250%18,637.50 573,637.50
08/01/32 9,618.75 9,618.75
09/30/32 583,256.25
02/01/33 570,000 3.375%9,618.75 579,618.75
08/01/33 - -
09/30/33 579,618.75
4,870,000$ 791,422$ 5,661,422$ 5,661,422$
CITY OF SCHERTZ
General Obligation and Refunding Bonds, Series 2018
Original Issue Amount $8,570,000
General Fund
344
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 435,000 5.000%22,125.00 457,125.00
08/01/25 11,250.00 11,250.00
09/30/25 468,375.00
02/01/26 450,000 5.000%11,250.00 461,250.00
09/30/26 461,250.00
885,000$ 44,625$ 929,625$ 929,625$
CITY OF SCHERTZ
General Obligation and Refunding Bonds, Series 2018
Original Issue Amount $8,570,000
Utility Fund Bond Component
345
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 290,000 4.000%44,337.50 334,337.50
08/01/25 38,537.50 38,537.50
09/30/25 372,875.00
02/01/26 305,000 4.000%38,537.50 343,537.50
08/01/26 32,437.50 32,437.50
09/30/26 375,975.00
02/01/27 135,000 4.000%32,437.50 167,437.50
08/01/27 29,737.50 29,737.50
09/30/27 197,175.00
02/01/28 140,000 4.000%29,737.50 169,737.50
08/01/28 26,937.50 26,937.50
09/30/28 196,675.00
02/01/29 145,000 2.500%26,937.50 171,937.50
08/01/29 25,125.00 25,125.00
09/30/29 197,062.50
02/01/30 145,000 3.000%25,125.00 170,125.00
08/01/30 22,950.00 22,950.00
09/30/30 193,075.00
02/01/31 150,000 3.000%22,950.00 172,950.00
08/01/31 20,700.00 20,700.00
09/30/31 193,650.00
02/01/32 155,000 3.000%20,700.00 175,700.00
08/01/32 18,375.00 18,375.00
09/30/32 194,075.00
02/01/33 160,000 3.000%18,375.00 178,375.00
08/01/33 15,975.00 15,975.00
09/30/33 194,350.00
02/01/34 165,000 3.000%15,975.00 180,975.00
08/01/34 13,500.00 13,500.00
09/30/34 194,475.00
02/01/35 170,000 3.000%13,500.00 183,500.00
08/01/35 10,950.00 10,950.00
09/30/35 194,450.00
02/01/36 175,000 3.000%10,950.00 185,950.00
08/01/36 8,325.00 8,325.00
09/30/36 194,275.00
02/01/37 180,000 3.000%8,325.00 188,325.00
8/1/1937 5,625.00 5,625.00
09/30/37 193,950.00
02/01/38 185,000 3.000%5,625.00 190,625.00
08/01/38 2,850.00 2,850.00
09/30/38 193,475.00
02/01/39 190,000 3.000%2,850.00 192,850.00
09/30/39 192,850.00
2,690,000$ 588,388$ 3,278,388$ 3,278,388$
CITY OF SCHERTZ
Certificates of Obligation, Series 2019
Original Issue Amount $7,495,000
General Fund
346
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 145,000 4.000%45,000.00 190,000.00
08/01/25 42,100.00 42,100.00
09/30/25 232,100.00
02/01/26 155,000 4.000%42,100.00 197,100.00
08/01/26 39,000.00 39,000.00
09/30/26 236,100.00
02/01/27 160,000 4.000%39,000.00 199,000.00
08/01/27 35,800.00 35,800.00
09/30/27 234,800.00
02/01/28 165,000 4.000%35,800.00 200,800.00
08/01/28 32,500.00 32,500.00
09/30/28 233,300.00
02/01/29 170,000 2.500%32,500.00 202,500.00
08/01/29 30,375.00 30,375.00
09/30/29 232,875.00
02/01/30 175,000 3.000%30,375.00 205,375.00
08/01/30 27,750.00 27,750.00
09/30/30 233,125.00
02/01/31 180,000 3.000%27,750.00 207,750.00
08/01/31 25,050.00 25,050.00
09/30/31 232,800.00
02/01/32 185,000 3.000%25,050.00 210,050.00
08/01/32 22,275.00 22,275.00
09/30/32 232,325.00
02/01/33 195,000 3.000%22,275.00 217,275.00
08/01/33 19,350.00 19,350.00
09/30/33 236,625.00
02/01/34 200,000 3.000%19,350.00 219,350.00
08/01/34 16,350.00 16,350.00
09/30/34 235,700.00
02/01/35 205,000 3.000%16,350.00 221,350.00
08/01/35 13,275.00 13,275.00
09/30/35 234,625.00
02/01/36 210,000 3.000%13,275.00 223,275.00
08/01/36 10,125.00 10,125.00
09/30/36 233,400.00
02/01/37 220,000 3.000%10,125.00 230,125.00
8/1/1937 6,825.00 6,825.00
09/30/37 236,950.00
02/01/38 225,000 3.000%6,825.00 231,825.00
08/01/38 3,450.00 3,450.00
09/30/38 235,275.00
02/01/39 230,000 3.000%3,450.00 233,450.00
09/30/39 233,450.00
2,820,000$ 693,450$ 3,513,450$ 3,513,450$
CITY OF SCHERTZ
Certificates of Obligation, Series 2019
Original Issue Amount $7,495,000
Utility Fund Bond Component
347
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 330,000 4.000%58,031.25 388,031.25
08/01/25 51,431.25 51,431.25
09/30/25 439,462.50
02/01/26 345,000 4.000%51,431.25 396,431.25
08/01/26 44,531.25 44,531.25
09/30/26 440,962.50
02/01/27 360,000 4.000%44,531.25 404,531.25
08/01/27 37,331.25 37,331.25
09/30/27 441,862.50
02/01/28 370,000 4.000%37,331.25 407,331.25
08/01/28 29,931.25 29,931.25
09/30/28 437,262.50
02/01/29 385,000 4.000%29,931.25 414,931.25
08/01/29 22,231.25 22,231.25
09/30/29 437,162.50
02/01/30 395,000 2.000%22,231.25 417,231.25
08/01/30 18,281.25 18,281.25
09/30/30 435,512.50
02/01/31 405,000 1.250%18,281.25 423,281.25
08/01/31 15,750.00 15,750.00
09/30/31 439,031.25
02/01/32 410,000 1.500%15,750.00 425,750.00
08/01/32 12,675.00 12,675.00
09/30/32 438,425.00
02/01/33 415,000 1.500%12,675.00 427,675.00
08/01/33 9,562.50 9,562.50
09/30/33 437,237.50
02/01/34 420,000 1.500%9,562.50 429,562.50
08/01/34 6,412.50 6,412.50
09/30/34 435,975.00
02/01/35 425,000 1.500%6,412.50 431,412.50
08/01/35 3,225.00 3,225.00
09/30/35 434,637.50
02/01/36 430,000 1.500%3,225.00 433,225.00
08/01/36
09/30/36 433,225.00
4,690,000$ 560,756$ 5,250,756$ 5,250,756$
CITY OF SCHERTZ
General Obligation RefundingBonds, series 2020
Original Issue Amount $7,555,000
General Fund
348
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 370,000 4.000%51,700.00 421,700.00
08/01/25 44,300.00 44,300.00
09/30/25 466,000.00
02/01/26 390,000 4.000%44,300.00 434,300.00
08/01/26 36,500.00 36,500.00
09/30/26 470,800.00
02/01/27 405,000 4.000%36,500.00 441,500.00
08/01/27 28,400.00 28,400.00
09/30/27 469,900.00
02/01/28 420,000 3.000%28,400.00 448,400.00
08/01/28 22,100.00 22,100.00
09/30/28 470,500.00
02/01/29 430,000 3.000%22,100.00 452,100.00
08/01/29 15,650.00 15,650.00
09/30/29 467,750.00
02/01/30 440,000 3.000%15,650.00 455,650.00
08/01/30 9,050.00 9,050.00
09/30/30 464,700.00
02/01/31 450,000 2.000%9,050.00 459,050.00
08/01/31 4,550.00 4,550.00
09/30/31 463,600.00
02/01/32 455,000 2.000%4,550.00 459,550.00
08/01/32 -
09/30/32 459,550.00
3,360,000$ 372,800$ 3,732,800$ 3,732,800$
CITY OF SCHERTZ
General Obligation Refunding Bonds, series 2021
Original Issue Amount $6,015,000
General Fund
349
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 160,000 4.000%24,325.00 184,325.00
08/01/25 21,125.00 21,125.00
09/30/25 205,450.00
02/01/26 165,000 4.000%21,125.00 186,125.00
08/01/26 17,825.00 17,825.00
09/30/26 203,950.00
02/01/27 175,000 4.000%17,825.00 192,825.00
08/01/27 14,325.00 14,325.00
09/30/27 207,150.00
02/01/28 180,000 3.000%14,325.00 194,325.00
08/01/28 11,625.00 11,625.00
09/30/28 205,950.00
02/01/29 190,000 3.000%11,625.00 201,625.00
08/01/29 8,775.00 8,775.00
09/30/29 210,400.00
02/01/30 195,000 3.000%8,775.00 203,775.00
08/01/30 5,850.00 5,850.00
09/30/30 209,625.00
02/01/31 205,000 2.000%5,850.00 210,850.00
08/01/31 3,800.00 3,800.00
09/30/31 214,650.00
02/01/32 210,000 2.000%3,800.00 213,800.00
08/01/32 1,700.00 1,700.00
09/30/32 215,500.00
02/01/33 170,000 2.000%1,700.00 171,700.00
08/01/33
09/30/33 171,700.00
1,650,000$ 194,375$ 1,844,375$ 1,844,375$
CITY OF SCHERTZ
General Obligation Refunding Bonds, Series 2021
Original Issue Amount $6,015,000
Utillity Fund
350
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 190,000 5.000%76,575.00 266,575.00
08/01/25 71,825.00 71,825.00
09/30/25 338,400.00
02/01/26 195,000 5.000%71,825.00 266,825.00
08/01/26 66,950.00 66,950.00
09/30/26 333,775.00
02/01/27 210,000 5.000%66,950.00 276,950.00
08/01/27 61,700.00 61,700.00
09/30/27 338,650.00
02/01/28 215,000 5.000%61,700.00 276,700.00
08/01/28 56,325.00 56,325.00
09/30/28 333,025.00
02/01/29 230,000 5.000%56,325.00 286,325.00
08/01/29 50,575.00 50,575.00
09/30/29 336,900.00
02/01/30 240,000 5.000%50,575.00 290,575.00
08/01/30 44,575.00 44,575.00
09/30/30 335,150.00
02/01/31 255,000 5.000%44,575.00 299,575.00
08/01/31 38,200.00 38,200.00
09/30/31 337,775.00
02/01/32 265,000 4.000%38,200.00 303,200.00
08/01/32 32,900.00 32,900.00
09/30/32 336,100.00
02/01/33 275,000 3.000%32,900.00 307,900.00
08/01/33 28,775.00 28,775.00
09/30/33 336,675.00
02/01/34 280,000 3.000%28,775.00 308,775.00
08/01/34 24,575.00 24,575.00
09/30/34 333,350.00
02/01/35 290,000 3.000%24,575.00 314,575.00
08/01/35 20,225.00 20,225.00
09/30/35 334,800.00
02/01/36 305,000 3.000%20,225.00 325,225.00
08/01/36 15,650.00 15,650.00
09/30/36 340,875.00
02/01/37 305,000 2.000%15,650.00 320,650.00
08/01/37 12,600.00 12,600.00
09/30/37 333,250.00
CITY OF SCHERTZ
Certificates of Obligation, Series 2022
Original Issue Amount $9,390,000
351
Date Principal Coupon Interest Debt Service Fiscal Total
CITY OF SCHERTZ
Certificates of Obligation, Series 2022
Original Issue Amount $9,390,000
02/01/38 215,000 2.000%12,600.00 227,600.00
08/01/38 10,450.00 10,450.00
09/30/38 238,050.00
02/01/39 220,000 2.125%10,450.00 230,450.00
08/01/39 8,112.50 8,112.50
09/30/39 238,562.50
02/01/40 225,000 2.250%8,112.50 233,112.50
08/01/40 5,581.25 5,581.25
09/30/40 238,693.75
02/01/41 230,000 2.375%5,581.25 235,581.25
08/01/41 2,850.00 2,850.00
09/30/41 238,431.25
02/01/42 240,000 2.375%2,850.00 242,850.00
09/30/42 242,850.00
4,385,000$ 1,180,312.50$ 5,565,312.50$ 5,565,312.50$
352
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 165,000 5.000%72,981.25 237,981.25
08/01/25 68,856.25 68,856.25
09/30/25 306,837.50
02/01/26 175,000 5.000%68,856.25 243,856.25
08/01/26 64,481.25 64,481.25
09/30/26 308,337.50
02/01/27 185,000 5.000%64,481.25 249,481.25
08/01/27 59,856.25 59,856.25
09/30/27 309,337.50
02/01/28 195,000 5.000%59,856.25 254,856.25
08/01/28 54,981.25 54,981.25
09/30/28 309,837.50
02/01/29 205,000 5.000%54,981.25 259,981.25
08/01/29 49,856.25 49,856.25
09/30/29 309,837.50
02/01/30 215,000 5.000%49,856.25 264,856.25
08/01/30 44,481.25 44,481.25
09/30/30 309,337.50
02/01/31 225,000 5.000%44,481.25 269,481.25
08/01/31 38,856.25 38,856.25
09/30/31 308,337.50
02/01/32 235,000 4.000%38,856.25 273,856.25
08/01/32 34,156.25 34,156.25
09/30/32 308,012.50
02/01/33 245,000 3.000%34,156.25 279,156.25
08/01/33 30,481.25 30,481.25
09/30/33 309,637.50
02/01/34 250,000 3.000%30,481.25 280,481.25
08/01/34 26,731.25 26,731.25
09/30/34 307,212.50
02/01/35 260,000 3.000%26,731.25 286,731.25
08/01/35 22,831.25 22,831.25
09/30/35 309,562.50
02/01/36 265,000 3.000%22,831.25 287,831.25
08/01/36 18,856.25 18,856.25
09/30/36 306,687.50
02/01/37 270,000 2.000%18,856.25 288,856.25
08/01/37 16,156.25 16,156.25
09/30/37 305,012.50
CITY OF SCHERTZ
Certificates of Obligation, Series 2022
Original Issue Amount $9,390,000
353
Date Principal Coupon Interest Debt Service Fiscal Total
CITY OF SCHERTZ
Certificates of Obligation, Series 2022
Original Issue Amount $9,390,000
02/01/38 280,000 2.000%16,156.25 296,156.25
08/01/38 13,356.25 13,356.25
09/30/38 309,512.50
02/01/39 285,000 2.125%13,356.25 298,356.25
08/01/39 10,328.13 10,328.13
09/30/39 308,684.38
02/01/40 290,000 2.250%10,328.13 300,328.13
08/01/40 7,065.63 7,065.63
09/30/40 307,393.76
02/01/41 295,000 2.375%7,065.63 302,065.63
08/01/41 3,562.50 3,562.50
09/30/41 305,628.13
02/01/42 300,000 2.375%3,562.50 303,562.50
09/30/42 303,562.50
4,340,000$ 1,202,768.77$ 5,542,768.77$ 5,542,768.77$
354
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 280,000 5.000%172,050.00 452,050.00
08/01/25 165,050.00 165,050.00
09/30/25 617,100.00
02/01/26 290,000 5.000%165,050.00 455,050.00
08/01/26 157,800.00 157,800.00
09/30/26 612,850.00
02/01/27 305,000 5.000%157,800.00 462,800.00
08/01/27 150,175.00 150,175.00
09/30/27 612,975.00
02/01/28 320,000 5.000%150,175.00 470,175.00
08/01/28 142,175.00 142,175.00
09/30/28 612,350.00
02/01/29 340,000 5.000%142,175.00 482,175.00
08/01/29 133,675.00 133,675.00
09/30/29 615,850.00
02/01/30 355,000 5.000%133,675.00 488,675.00
08/01/30 124,800.00 124,800.00
09/30/30 613,475.00
02/01/31 375,000 5.000%124,800.00 499,800.00
08/01/31 115,425.00 115,425.00
09/30/31 615,225.00
02/01/32 395,000 5.000%115,425.00 510,425.00
08/01/32 105,550.00 105,550.00
09/30/32 615,975.00
02/01/33 415,000 5.000%105,550.00 520,550.00
08/01/33 95,175.00 95,175.00
09/30/33 615,725.00
02/01/34 435,000 5.000%95,175.00 530,175.00
08/01/34 84,300.00 84,300.00
09/30/34 614,475.00
02/01/35 455,000 4.000%84,300.00 539,300.00
08/01/35 75,200.00 75,200.00
09/30/35 614,500.00
02/01/36 475,000 4.000%75,200.00 550,200.00
08/01/36 65,700.00 65,700.00
09/30/36 615,900.00
02/01/37 495,000 4.000%65,700.00 560,700.00
08/01/37 55,800.00 55,800.00
09/30/37 616,500.00
CITY OF SCHERTZ
Certificates of Obligation, Series 2022A
Original Issue Amount $18,530,000
General Fund
355
Date Principal Coupon Interest Debt Service Fiscal Total
CITY OF SCHERTZ
Certificates of Obligation, Series 2022A
Original Issue Amount $18,530,000
General Fund
02/01/38 515,000 4.000%55,800.00 570,800.00
08/01/38 45,500.00 45,500.00
09/30/38 616,300.00
02/01/39 535,000 4.000%45,500.00 580,500.00
08/01/39 34,800.00 34,800.00
09/30/39 615,300.00
02/01/40 555,000 4.000%34,800.00 589,800.00
08/01/40 23,700.00 23,700.00
09/30/40 613,500.00
02/01/41 580,000 4.000%23,700.00 603,700.00
08/01/41 12,100.00 12,100.00
09/30/41 615,800.00
02/01/42 605,000 4.000%12,100.00 617,100.00
09/30/42 617,100.00
7,725,000$ 3,345,900.00$ 11,070,900.00$ 11,070,900.00$
356
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 345,000 5.000%213,725.00 558,725.00
08/01/25 205,100.00 205,100.00
09/30/25 763,825.00
02/01/26 365,000 5.000%205,100.00 570,100.00
08/01/26 195,975.00 195,975.00
09/30/26 766,075.00
02/01/27 380,000 5.000%195,975.00 575,975.00
08/01/27 186,475.00 186,475.00
09/30/27 762,450.00
02/01/28 400,000 5.000%186,475.00 586,475.00
08/01/28 176,475.00 176,475.00
09/30/28 762,950.00
02/01/29 420,000 5.000%176,475.00 596,475.00
08/01/29 165,975.00 165,975.00
09/30/29 762,450.00
02/01/30 445,000 5.000%165,975.00 610,975.00
08/01/30 154,850.00 154,850.00
09/30/30 765,825.00
02/01/31 465,000 5.000%154,850.00 619,850.00
08/01/31 143,225.00 143,225.00
09/30/31 763,075.00
02/01/32 490,000 5.000%143,225.00 633,225.00
08/01/32 130,975.00 130,975.00
09/30/32 764,200.00
02/01/33 515,000 5.000%130,975.00 645,975.00
08/01/33 118,100.00 118,100.00
09/30/33 764,075.00
02/01/34 540,000 5.000%118,100.00 658,100.00
08/01/34 104,600.00 104,600.00
09/30/34 762,700.00
02/01/35 565,000 4.000%104,600.00 669,600.00
08/01/35 93,300.00 93,300.00
09/30/35 762,900.00
02/01/36 590,000 4.000%93,300.00 683,300.00
08/01/36 81,500.00 81,500.00
09/30/36 764,800.00
02/01/37 615,000 4.000%81,500.00 696,500.00
08/01/37 69,200.00 69,200.00
09/30/37 765,700.00
CITY OF SCHERTZ
Certificates of Obligation, Series 2022A
Original Issue Amount $18,530,000
Utility Fund
357
Date Principal Coupon Interest Debt Service Fiscal Total
CITY OF SCHERTZ
Certificates of Obligation, Series 2022A
Original Issue Amount $18,530,000
Utility Fund
02/01/38 640,000 4.000%69,200.00 709,200.00
08/01/38 56,400.00 56,400.00
09/30/38 765,600.00
02/01/39 665,000 4.000%56,400.00 721,400.00
08/01/39 43,100.00 43,100.00
09/30/39 764,500.00
02/01/40 690,000 4.000%43,100.00 733,100.00
08/01/40 29,300.00 29,300.00
09/30/40 762,400.00
02/01/41 720,000 4.000%29,300.00 749,300.00
08/01/41 14,900.00 14,900.00
09/30/41 764,200.00
02/01/42 745,000 4.000%14,900.00 759,900.00
09/30/42 759,900.00
9,595,000$ 4,152,625.00$ 13,747,625.00$ 13,747,625.00$
358
Date Principal Coupon Interest Debt Service Fiscal Total
02/01/25 625,000 5.000%385,925.00 1,010,925.00
08/01/25 370,300.00 370,300.00
09/30/25 1,381,225.00
02/01/26 655,000 5.000%370,300.00 1,025,300.00
08/01/26 353,925.00 353,925.00
09/30/26 1,379,225.00
02/01/27 690,000 5.000%353,925.00 1,043,925.00
08/01/27 336,675.00 336,675.00
09/30/27 1,380,600.00
02/01/28 725,000 5.000%336,675.00 1,061,675.00
08/01/28 318,550.00 318,550.00
09/30/28 1,380,225.00
02/01/29 760,000 5.000%318,550.00 1,078,550.00
08/01/29 299,550.00 299,550.00
09/30/29 1,378,100.00
02/01/30 800,000 5.000%299,550.00 1,099,550.00
08/01/30 279,550.00 279,550.00
09/30/30 1,379,100.00
02/01/31 840,000 5.000%279,550.00 1,119,550.00
08/01/31 258,550.00 258,550.00
09/30/31 1,378,100.00
02/01/32 885,000 5.000%258,550.00 1,143,550.00
08/01/32 236,425.00 236,425.00
09/30/32 1,379,975.00
02/01/33 930,000 5.000%236,425.00 1,166,425.00
08/01/33 213,175.00 213,175.00
09/30/33 1,379,600.00
02/01/34 975,000 5.000%213,175.00 1,188,175.00
08/01/34 188,800.00 188,800.00
09/30/34 1,376,975.00
02/01/35 1,020,000 4.000%188,800.00 1,208,800.00
08/01/35 168,400.00 168,400.00
09/30/35 1,377,200.00
02/01/36 1,065,000 4.000%168,400.00 1,233,400.00
08/01/36 147,100.00 147,100.00
09/30/36 1,380,500.00
02/01/37 1,105,000 4.000%147,100.00 1,252,100.00
08/01/37 125,000.00 125,000.00
09/30/37 1,377,100.00
CITY OF SCHERTZ
General Obligation Bonds, Series 2022
Original Issue Amount $18,535,000
359
Date Principal Coupon Interest Debt Service Fiscal Total
CITY OF SCHERTZ
General Obligation Bonds, Series 2022
Original Issue Amount $18,535,000
02/01/38 1,150,000 4.000%125,000.00 1,275,000.00
08/01/38 102,000.00 102,000.00
09/30/38 1,377,000.00
02/01/39 1,200,000 4.000%102,000.00 1,302,000.00
08/01/39 78,000.00 78,000.00
09/30/39 1,380,000.00
02/01/40 1,250,000 4.000%78,000.00 1,328,000.00
08/01/40 53,000.00 53,000.00
09/30/40 1,381,000.00
02/01/41 1,300,000 4.000%53,000.00 1,353,000.00
08/01/41 27,000.00 27,000.00
09/30/41 1,380,000.00
02/01/42 1,350,000 4.000%27,000.00 1,377,000.00
09/30/42 1,377,000.00
17,325,000$ 7,497,925.00$ 24,822,925.00$ 24,822,925.00$
360
Fiscal Year Schertz Debt
Ending 9/30 Series 2001 2016 BP-S 2016 S-2018 Series 2022 Series 2022A Series 2023 Total Payment
2025 520,000 2,226,361 828,137 1,326,850 2,978,980 235,675 269,613 8,385,616 4,192,808
2026 520,000 2,224,201 828,137 1,323,600 3,104,599 234,425 289,013 8,523,975 4,261,988
2027 520,000 2,225,659 828,137 1,323,725 3,094,106 233,175 287,813 8,512,615 4,256,308
2028 520,000 2,219,166 828,137 1,326,975 3,100,288 231,925 310,863 8,537,354 4,268,677
2029 520,000 2,220,811 828,137 1,328,225 3,097,857 230,675 308,163 8,533,868 4,266,934
2030 520,000 2,217,486 828,137 1,327,475 3,091,333 229,425 305,463 8,519,319 4,259,660
2031 2,268,330 2,216,266 828,137 1,324,200 1,354,435 228,175 302,763 8,522,306 4,261,153
2032 2,272,390 2,217,804 828,137 1,323,700 1,358,441 226,925 300,063 8,527,460 4,263,730
2033 2,271,250 2,217,790 828,137 1,321,800 1,361,140 225,800 321,613 8,547,530 4,273,765
2034 2,269,780 2,216,040 828,137 1,323,400 1,362,487 224,800 341,900 8,566,544 4,283,272
2035 2,272,590 2,216,437 1,128,137 1,323,400 1,357,670 223,800 341,538 8,863,572 4,431,786
2036 2,216,117 1,518,567 1,326,700 3,614,816 222,800 350,625 9,249,625 4,624,813
2037 2,219,127 1,920,887 1,328,200 3,621,256 221,800 329,713 9,640,983 4,820,492
2038 2,217,979 1,921,962 1,323,000 3,631,933 220,800 324,213 9,639,887 4,819,944
2039 2,220,580 1,921,653 1,326,000 3,625,838 219,800 318,713 9,632,584 4,816,292
2040 2,221,791 1,924,960 1,327,000 3,623,500 218,800 322,938 9,638,989 4,819,495
2041 2,221,612 1,921,710 1,326,000 3,622,050 217,800 326,613 9,635,785 4,817,893
2042 2,225,043 1,927,076 305,375 442,200 689,563 5,589,257 2,794,629
2043 2,220,642 1,925,084 305,400 431,681 666,925 5,549,732 2,774,866
2044 2,219,531 1,921,152 300,163 420,844 639,150 5,500,840 2,750,420
2045 $2,216,553 $1,915,280 $410,006 $617,513 5,159,352 2,579,676
2046 $2,211,710 $1,912,468 $399,169 $591,375 5,114,722 2,557,361
2047 $1,912,522 $660,375 $1,328,994 3,901,891 1,950,946
2048 $1,910,063 $638,500 2,548,563 1,274,282
2049 $1,905,635 $616,375 2,522,010 1,261,005
2050 $1,904,238 $608,625 2,512,863 1,256,432
2051 $1,900,693 $604,750 2,505,443 1,252,722
$14,474,340 $48,828,706 $39,673,457 $22,530,250 $47,911,667 $9,079,125 $9,885,140 $192,382,685 $96,191,343
The Schertz/Seguin Local Government Corporation
Contract Revenue Bonds
Paid 1/2 Schertz, 1/2 Seguin
361
FINANCIAL POLICIES
PURPOSE
The Comprehensive Financial Management Policy Statements assembles all of the City’s financial policies into
one document. These statements are the tools used to ensure that the City is financially able to meet its
current and future service needs. The individual statements contained herein serve as guidelines for both the
financial planning and internal financial management of the City.
Municipal resources must be wisely used to ensure adequate funding for the services, public facilities, and
infrastructure necessary to meet immediate and long-term needs. These policy statements safeguard the fiscal
stability required to achieve the City’s objectives and ensure long-term financial health.
OBJECTIVES
a. To guide City Council and management policy decisions that have significant fiscal impact.
b. To employ balanced revenue policies that provides adequate funding for services and
service levels.
c. To maintain appropriate financial capacity for present and future needs.
d. To maintain sufficient reserves so as to maintain service levels during periods of economic
downturn.
e. To promote sound financial management by providing accurate and timely information on
the City’s financial condition.
f. To protect the City’s credit rating and provide for adequate resources to meet the provisions
of the City’s debt obligations on all municipal debt.
g. To ensure the legal use of financial resources through an effective system of internal
controls.
h. To promote cooperation and coordination with other governments and the private sector in
financing and delivery of services.
ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
Maintain accounting practices that conform to generally accepted accounting principles and comply with
prevailing federal, state, and local statutes and regulations. Provide for, prepare and present regular reports
that analyze and evaluate the City’s financial performance and economic condition.
Accounting Practices and Principles
The City will maintain accounting practices that conform to generally accepted accounting principles (GAAP)
as set forth by the Governmental Accounting Standards Board (GASB), the authoritative standard setting body
for units of local government. All City financial documents, except interim financial reports, including official
statements accompanying debt issues, Comprehensive Annual Financial Reports and continuing disclosures
statements will meet these standards. Quarterly interim financial reports are on a cash basis, or Fund Balance
basis, and will be reported as budgeted. At year-end, the general ledger and financials will be converted to
GAAP and GASB.
Financial and Management Reporting
1. Interim Financial Reports will be provided quarterly to management and City Council that explain key
economic and fiscal developments and note significant deviations from the budget. These reports will be
distributed quarterly by the end of the month following the end of the quarter.
2. Quarterly, departments will report on program measures and indicators as compared to target and last
year to Finance. A quarterly report will be submitted to the City Manager, highlighting significant variations.
362
3. As an additional independent confirmation of the quality of the City’s financial reporting, the City will
annually seek to obtain the Government Finance Officers Association Certificate of Achievement for
Excellence in Financial Reporting.
Annual Audit
1. Pursuant to State Statute, the City shall have its records and accounts audited annually and shall
have an annual financial statement prepared based on the audit. The audit shall be performed by a
certified public accounting (CPA) firm, licensed to practice in the State of Texas. The annual financial
statement, including the auditor’s opinion, shall be filed within 180 days after the last day of the City’s
fiscal year. The audit firm shall also provide a Single Audit of Federal and State grants, when necessary.
An official Comprehensive Annual Financial Report (CAFR) shall be issued no later than six (6) months
following the end of the fiscal year. The Director of Finance shall be responsible for establishing a
process to ensure timely resolution of audit recommendations.
2. Audit Committee. The Mayor shall appoint or confirm the audit committee, consisting of at least two
members of the City Council. The primary purpose of the audit committee is to assist City Council and
the City Manager in fulfilling oversight responsibilities for financial reporting, audit processes, and
effective internal control systems. The City shall maintain an Audit Committee Charter which outlines
the duties and responsibilities of the audit committee.
3. Annual Financial Disclosure. As required by the Securities and Exchange Commission (SEC) Rule
15c2-12, the City will provide certain annual financial information to various information repositories
through disclosure documents or set of documents that include the necessary information. This will
include any periodic material event notices as required by the SEC. The City contracts with SAMCO
Capital Markets, Inc. to file the annual disclosures to the appropriate entities.
Signature of Checks
Pursuant to the City Charter, all checks shall have two signatures, signed by the City Manager and
countersigned by the City Secretary, or the City Treasurer. City Treasurer is further defined as the Director
of Finance. Signatures shall be affixed on all City checks via facsimile signatures with a secure laser check
printing system.
Compliance with Council Policy Statements
The Financial Management Policy Statements will be reviewed bi-annually and updated, revised or
refined as deemed necessary. Policy statements adopted by City Council are guidelines, and occasionally
exceptions may be appropriate and required. Exceptions will be identified, documented, and explained to
City Council and/or the City Manager
BUDGET AND LONG RANGE FINANCIAL PLANNING
Establish guidelines for budgeting to ensure a financially sound City and to establish a long-range financial
planning process that assesses the long-term financial implications of current and proposed operating and
capital budgets.
Balanced Budget
The City Manager shall file annually, a structurally balanced budget for the ensuing fiscal year with City
Council pursuant to the prevailing state and local law. A structurally balanced budget is further defined as
recurring revenues funding recurring expenditures and adherence to fund balance policies.
Current Funding Basis (Recurring Revenues)
FINANCIAL POLICIES
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FINANCIAL POLICIES
The City shall budget and operate on a current funding basis. Recurring expenditures shall be budgeted and
controlled so as not to exceed current revenues. Recurring expenses will be funded exclusively with
recurring revenue sources to facilitate operations on a current funding basis.
Use of Non-Recurring Revenues
Non-recurring revenue sources, such as a one-time revenue remittance of fund balance in excess of policy
can only be budgeted/used to fund non-recurring expenditures, such as capital purchases or capital
improvement projects. This will ensure that recurring expenditures are not funded by non recurring sources.
Tax Rate
The City Manager will recommend a tax rate that the City finances require in order to operate efficiently, yet
effectively, and pay its debt.
i. Homestead Exemption
The City shall review the homestead exemption annually as part of the budget process.
When the financial health of the City’s finances and economic and market conditions
of the local economy justify, the City Manager may recommend a change to the
homestead exemption. In accordance with state statute, any recommended change in
the homestead exemption will be presented to Council for approval prior to July 1. The
total exemption percentage granted shall not exceed the state statute limitation.
ii.Over-Age and Disabled Persons Exemptions
The City currently grants a $40,000 exemption for persons 65 or older and for disabled
persons. This amount shall remain stable during a period in which the City is
considering increasing the homestead exemption.
Pay As You Go Capital Projects
The transfer from the City’s General Fund and the City’s Utility Fund to fund pay-as-you-go capital projects
will be budgeted when financially feasible and when projects present themselves for funding. The transfer
will be based on the financial health of each fund with the long-term goal of adequately funding
rehabilitation.
1. In order to protect the City from revenue shortfalls and to maintain a stable level of
service, the City shall use a conservative, objective, reasonable and analytical approach
when preparing revenue estimates. The process shall include historical collection rates,
trends, development, and probable economic changes. This approach is intended to
reduce the likelihood of actual revenues falling short of budget estimates and should
avoid mid-year service changes.
2. The City, whenever possible, will seek outside sources of revenue, such as federal, state,
and local grants, in order to leverage local dollars.
3. Estimates from grant sources will be projected only to the specific date on which on the
entitlement will end.
4. The Utility Fund water and wastewater revenues will be budgeted based on the average
rainfall/consumption over the last three years, pursuant to the rate model. The City will
anticipate neither drought nor wet conditions.
Revenue Estimating for Budgeting
Performance, Merit Pool, and Market Adjustment Increases
The budget shall include an amount adequate to cover an overall average performance and merit pool as
determined annually by the City Manager. This amount will be calculated for each fund, based on budgeted
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salaries for the year, and will be placed in a Performance and Merit Pool in each operating fund. In addition,
funds may be budgeted when appropriate, to bring identified jobs up to market salary rates.
1. Department Directors have primary responsibility for formulating budget proposals.
New or expanded services should support the City’s Strategic Plan, City Manager
priority direction, and department goals. Departments are charged with implementing
them once they are approved.
2. All competing requests for City resources will be weighed within the formal annual
budget process.
3. Actions on items that come up throughout the year with significant financial impacts
should be withheld until they can be made in the full context of the annual budget
process and long-range plan, unless unforeseen circumstances present themselves.
4. Every five (5) years at a minimum or sooner as may be necessary, the City will
incorporate a service needs review into the budget process, to ensure the most efficient
and effective use of resources.
Budget Management
The City Council shall delegate authority to the City Manager in managing the budget after it is formally
adopted by City Council, including the transfer of funds within departments and use of contingency funds
while following purchasing policy. The City Manager may further delegate levels of authority for the daily
operations of the budget. Expenditures/expenses are legally adopted by the fund level.
Expenditures/expenses should not exceed the adopted budget, plus subsequent changes approved by the
City Council.
Performance Measurement
Performance measures will be utilized and reported in department budgets. The City will maintain a
measurement system that reports trends and comparisons to targets and previous year as a management
tool to monitor and improve service delivery.
Operating Deficits
The City shall take immediate corrective action if at any time during the fiscal year expenditure and revenue
re-estimates are such that “net income” is lower than budgeted.
Corrective actions include:
Deferral of capital equipment purchases
Deferral of pay-as-you go capital improvements
• Expenditure reductions
Deferral of certain positions
Hiring freezes
Freeze merit increases
Use of fund balance
Use of volunteers
Increase fees
Reduce work hours with subsequent reduction in pay
Eliminate positions which may require laying-off employees if there are not other vacant positions
for which they are qualified.
Short-term loans as a means to balance the budget shall be avoided.
Budget Preparation
The use of fund balance, which is a one-time revenue source, may be used to fund an annual operating
deficit, only with a subsequent approval of a plan to replenish the fund balance if it is brought down below
policy level.
FINANCIAL POLICIES
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FINANCIAL POLICIES
1. The City shall develop and maintain a five-year Financial Forecast for each major operating fund,
in conjunction with the annual budget process.
Major operating funds are as follows:
• General Fund
• Debt Service Fund
• Water/Sewer Utility Fund
• Economic Development Corporation
• Emergency Medical Services Fund
• Drainage Fund
2. The forecast should enable current services and current service levels provided to be sustained
over the forecast period. Operating impacts from completed capital improvement projects in
the City’s Five-Year CIP shall be included in the forecast. Commitments/obligations already
made that require future financial resources shall also be included.
3. The forecasts should identify the impact to property taxes and utility rates.
4. Major financial decisions should be made in the context of the Long- Range Plan. The forecast
assesses long-term financial implications of current and proposed policies, programs, and
assumptions that develop appropriate strategies to achieve the City’s goals. The forecast will
provide an understanding of available funding; evaluate financial risk; assess the likelihood that
services can be sustained; assess the level at which capital investment can be made; identify
future commitments and resource demands; and identify the key variables that may cause
change in the level of revenue.
REVENUES
Design, maintain, and administer a revenue system that will assure reliable, equitable, diversified, and
sufficient revenue stream to support desired City services.
Balance and Diversification in Revenue Sources
The City shall strive to maintain a balanced and diversified revenue system to protect the City from
fluctuations in any one source due to changes in local economic conditions, which may adversely impact
that source.
User Fees – General Fund.
1. For services that benefit specific users, the City shall establish and collect fees to recover the
costs of those services. Where services provide a general public benefit, the City shall recover the
costs of those services through property and sales taxes.
2. At a minimum, the City will strive to cover direct costs.
3. User fees should be reviewed, at a minimum, every two to three years and adjusted to avoid
sharp changes.
4. Factors in setting fees shall include, but not be limited to: market and competitive pricing,
effect of demand for services, and impact on users, which may result in recovering something
less than direct, indirect, and overhead costs.
5. The City may set a different fee for residents versus non-residents.
6. User fees should be adopted by Council Ordinance and included in the Annual Fee Schedule.
Long-Range Financial Plans
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FINANCIAL POLICIES
User Fees - Enterprise Funds
1. Utility rates and other Enterprise Fund user fees shall be set at levels sufficient to cover operating
expenditures (direct and indirect), meet debt obligations and debt service coverage, provide
pay-as-you-go funding for capital improvements, and provide adequate levels of working
capital.
2. The City may set a different fee for residents versus non-residents.
3. The Five-Year Financial Plan (rate model) and proposed operating budget shall serve as the
basis for rate change considerations.
4. When necessary, the Five-Year Financial Plan (rate model) will be built around smaller rate
increases annually versus higher rate increases periodically.
One - Time/Unpredictable Revenue Sources
1. One-time, unpredictable revenue sources should not be used for ongoing
expenses/expenditures.
2. One-time, unpredictable revenue sources will be used for one-time purchases such as increase
in fund balance requirements, capital equipment purchases, capital improvements, etc.
Revenue Collection
The City shall maintain high collection rates for all revenues by monitoring monthly receivables. The City
shall follow an aggressive, consistent, yet reasonable approach to collecting revenues to the fullest extent
allowed by law for all delinquent taxpayers and others overdue in payments to the City.
Revenues actually received will be compared to budgeted revenues by the Director of Finance and any
variances considered to be material will be investigated. This process will be summarized in the monthly
financial report.
Write-off of Uncollectible Receivables (excludes property taxes, court fines and warrants)
1. Receivables shall be considered for write-off as follows:
a. State statute authorizing the release of extinguishment, in whole or in part, of any
indebtedness, liability, or obligation, if applicable.
b. Accounts outstanding with no activity for 180 days, identified as uncollectible, and all attempts
to collect have been taken.
2. Accounts shall be written-off quarterly. Upon approval, accounts will be forwarded to a credit
reporting agency.
3. The write-off of uncollected accounts is a bookkeeping entry only and does not release the
debtor from any debt owed to the City.
EXPENDITURES
Identify services, establish appropriate service levels and administer the expenditure of available resources
to assure fiscal stability and the effective and efficient delivery of those services.
Maintenance of Capital Assets
Within the resources available each fiscal year, the City shall maintain capital assets and infrastructure at
sufficient level to protect the City’s investment, to minimize future replacement and maintenance costs,
and to maintain service levels.
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Periodic Program/Services Reviews
The City Manager and staff shall undertake periodic reviews of City programs and services for both efficiency
and effectiveness. Programs or services determined to be inefficient and/or ineffective shall be
recommended through the annual budget process to be reduced in scope or eliminated.
Purchasing
All City purchases of goods and services shall be made in accordance with the City’s current Purchasing
manual.
RESERVES
Maintain the fund balance and working capital of the various operating funds at levels sufficient to protect
the City’s credit worthiness as well as its financial position during emergencies or economic fluctuations.
General Fund Unreserved Fund Balance
The City shall maintain the General Fund unreserved fund balance equivalent to 26% of recurring operating
expenditures, based on current year expenditures. If the fund balance exceeds this amount, funding non-
recurring expenditures in the following fiscal year may be used to draw down the balance.
Water/Sewer Unreserved Working Capital
The City shall maintain a working capital sufficient to provide for reserves for emergencies and revenue
shortfalls. A cash equivalent operating reserve will be established and maintained at 26% of the current
year’s budget appropriation for recurring operating expenses. The cash operating reserve is derived by
dividing the total cash equivalents balance by recurring operating expenses.
Use of Fund Balance/Working Capital
Fund balance/Working Capital shall only be used for emergencies, nonrecurring expenditures/expenses or
major capital purchases that cannot be accommodated through current year savings. Should such use
reduce balances below the level established as the objective for that fund, restoration recommendations will
accompany the request/decision to utilize said balances.
Debt Service Fund Unreserved Fund Balance
The City shall maintain the debt service fund balance at 10% of annual debt service requirements OR a fund
balance reserve as required by bond ordinances, whichever is greater.
Employee Benefits Fund Unreserved Fund Balance
The Employee Benefits Fund is funded through City and employee contributions. Estimated costs shall be
determined during each budget year and the contributions adjusted accordingly. There is no minimum
balance for this fund.
Economic Development Corporation
As sales tax revenue fluctuates due to changes in economic conditions, the SEDC shall maintain an
unreserved fund balance of no less than 10% of budgeted sales tax revenues.
Water/Sewer Revenue Debt Coverage Reserves
Revenues shall be maintained at 1.15 times coverage in a fiscal year.
Bond Issuance Reserves
Debt service reserves should be maintained for each bond issue as required by bond covenants.
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CAPITAL EXPENDITURES AND IMPROVEMENTS
Annually review and monitor the state of the City’s capital equipment and infrastructure, setting priorities for
its replacement and renovation based on needs, funding alternatives, and availability of resources.
Capitalization Threshold for Tangible Capital Assets
1. Tangible capital items should be capitalized only if they have an estimated useful life of 2 years
or more following the date of acquisition or significantly extend the useful life of the existing
asset and cannot be consumed, unduly altered, or materially reduced in value immediately by
use and have a cost of not less than $5,000 for any individual item.
2. The capitalization threshold of $5,000 will be applied to individual items rather than to a group
of similar items. (i.e.: desks, chairs, etc.)
3. To maintain adequate control over capitalized tangible items, items costing $5,000 and greater
will be monitored, tagged, and tracked through the City financial software system.
4. Accurate inventories of all tangible items will be maintained to ensure proper stewardship of
public property.
Ten-Year Captial Improvement Plan (CIP)
1. The City shall annually prepare a ten-year capital improvement plan based on the needs for
capital improvements and equipment, the status of the City infrastructure, replacement and
renovation needs, and potential new projects. Capital projects are improvements or additions to
the City’s physical plant/facilities/infrastructure and become a part of the City’s asset inventory.
Capital projects can be further categorized into land, buildings, improvements other than
buildings, and infrastructure, which includes roads, sidewalks, bridges, utility lines, physical
plants, etc. Capital costs typically consist of preliminary design, final design, and construction,
and may involve the acquisition of land or easements. For purposes of the CIP Plan, a Capital
Improvement Project should generally exceed a cost of $100,000.
2. For the most part, projects in the CIP should be based upon master plans or developer
agreements. This ensures that the City’s CIP, which is the embodiment of the recommendations
of these individual planning studies, is responsive to the officially stated direction of the City as
contained in the Comprehensive Plan and supporting master plans. Examples of these
supporting documents are: Water and Wastewater Modeling Plans, Thoroughfare Plan, Parks
Master Plan, Trail Plan, Municipal Facilities Plan, etc.
3. For every project identified in the CIP, a project scope and project justification will be provided.
Also, project costs shall be estimated, funding sources identified and annual operation and
maintenance costs computed.
4. Parks Board and the Planning and Zoning Commission will be provided opportunities to review
the list of CIP projects for the CIP and may suggest additions and/or changes to the plan as
appropriate.
5. Annually, through the budget process and at year-end, projects are to be reviewed. For those
identified as complete, any remaining funds will close to fund balance. For those projects with
identified savings, the project budget will be reduced and the subsequent savings will flow to fund
balance. These funds can then be reappropriated during the next fiscal year capital budget. Funds
remaining from bond proceeds will only be used in accordance with the legal use of those funds.
6. Appropriations for capital projects are for the life of the project; therefore reappropriation of capital
funding for each fiscal year for budgeted projects is not necessary.
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Infrastructure Evaluation and Replacement/Rehabilitation
Water, wastewater, drainage, street lighting, streets and sidewalks, municipal facilities and other
infrastructure are fundamental and essential functions for public health and safety, environmental
protections and the economic well being of the City. As a result, the City’s CIP should be focused on
ensuring that infrastructure is replaced as necessary to protect the City’s investment, to minimize future
replacement and maintenance costs, and to maintain existing levels of service and accommodate growth.
1. High priority should be given to replacing/rehabilitating capital improvements prior to the time
that they have deteriorated to the point where they are hazardous, incur high maintenance
costs, negatively affect property values, or no longer serve their intended purpose.
2. The decision on whether to repair, replace or to rehabilitate an existing capital asset will be
based on which alternative is most cost-effective, which would include life-cycle costing, and
provides the best value to the City.
Replacement of Capital Assets on a Regular Schedule (Fleet, Fire Trucks, and High-Tech)
The City shall annually prepare a schedule for the replacement of its fleet, fire trucks, and high technology
capital assets. Funding for the replacement of these assets will be accomplished through the annual budget
process, within the resources available each fiscal year. A variety of funding options will be explored,
including but not limited to cash on hand and lease/purchase, based upon a determination of what would
be in the best interest of the City.
Capital Expenditure Financing
The City recognizes that there are three basic methods of financing its capital requirements: Funding from
current revenues; funding from fund balance; or funding through the issuance of debt. Types of debt and
guidelines for issuing debt are set forth in the Debt Policy Statements.
Pay-As-You-Go Capital Improvements
1. The City will pay cash for capital improvements within the financial affordability of each fund
versus issuing debt when funding capital improvements and capital purchases. This will
reduce/minimize the property tax and utility rate impacts on Pearland citizens.
2. The City will seek out and use intergovernmental funding sources for capital improvements in
order to leverage City funding and to minimize property and utility rate impacts.
Capital Improvements/Project Reporting
A summary/status report on the City’s various capital projects will be prepared quarterly and available to the
City Manager and to City Council. Income statements on the City’s CIP funds will be prepared quarterly and
include budget-to-actual for each project as well as list of major contracts, expense to date, and % contract
completion.
DEBT
Establish guidelines for debt financing that will provide needed facilities, land, capital equipment and
infrastructure improvements while minimizing the impact of debt payments on current and future
revenues.
Use of Debt Financing
Debt financing, to include general obligation bonds, revenue bonds, certificates of obligation, certificates of
participation, lease/purchase agreements, and other obligations permitted to be issued or incurred under
Texas law, shall only be used to purchase capital assets that cannot be prudently acquired from either
current revenues or fund balance and to fund infrastructure improvements and additions. Debt will not be
used to fund current operating expenditures.
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The City will pay cash for capital improvements within the financial affordability of each fund versus
issuing debt when funding capital expenditures and capital improvements, which shall include, but
not be limited to, sales tax, utility system revenues, developer fees, inter-local agreements, and state
and federal grants.
Affordability
The City shall use an objective analytical approach to determine whether it can afford to issue general-
purpose debt, both General Obligation and Certificates of Obligation, water/sewer debt, sales tax
revenue debt, and any other financing permitted by State law. The process shall include an internal
feasibility analysis for each long-term financing which analyzes the impact on current and future
budgets, which would include the tax and utility rates. The process shall also include the benefits of the
proposed projects. The decision on whether or not to issue new debt shall be based on the benefits of
the project, current conditions of the municipal bond market, and the City’s ability to “afford” new
debt. In no case will the City issue general obligation debt that will require a debt service tax rate of
$1.50 per $100 assessed valuation, based on a 90% collection rate, which is the maximum tax rate
permitted by State law.
Types of Long-Term Debt
1. General Obligation Bonds (GO)
General Obligation bonds require voter approval and are secured by a promise to levy taxes in an
amount necessary to pay annual debt service.
a. General Obligation bonds must be issued for projects that are in accordance with the
wording in the bond proposition.
2. Certificates of Obligation
Certificates of Obligation may be issued without voter approval to finance any public works
project or capital improvement, as permitted by State law. It is the City’s policy to utilize
Certificates of Obligation to finance public improvements in certain circumstances and only after
determining the City’s ability to assume additional debt. Circumstances in which Certificates
might be issued include, but are not limited to the following.
a. The City may issue CO’s when there is insufficient funding on a general obligation
bond-financed capital improvement.
b. The City may issue CO’s when “emergency” (urgent, unanticipated) conditions
require a capital improvement to be funded rapidly.
c. The City may issue CO’s for projects when the City can leverage dollars from others to
reduce the City’s capital cost for a community improvement.
d. The City may issue CO’s for projects when there is no other adequate funding source
available (ie: GO or developer funding), the project is determined to be in the best
interest of the City, and where a determination is made that waiting for the next bond
referendum or having a bond referendum for a small amount of money or a small
number of projects is impractical and where public notice versus a voted bond
referendum is deemed acceptable by the City Council. e. The City may issue CO’s if it
would be more economical to issue Certificates of Obligation rather than issuing revenue
bonds; and f. The City may issue CO’s for projects for which the City will be reimbursed by
Developer (principal plus interest)
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FINANCIAL POLICIES
3. Revenue Bonds
Revenue bonds are generally payable from a designated source of revenue. They do not require
voter approval.
For the City to issue new revenue bonds, revenues, as defined in the ordinance authorizing the
revenue bonds in question, shall meet the bond coverage ratio as defined in the ordinance. Annual
adjustments to the City’s rate structures for Enterprise Funds will be made as necessary to
maintain the coverage factor.
If the City should issue CO’s for Water/Sewer Improvements, the Water/Sewer Fund will pay the
annual debt service associated with the issue.
Debt Structures
The City shall normally issue bonds with a life not to exceed 25 years for general obligation bonds and 30
years for revenue bonds, but in no case longer than the useful life of the asset. The City shall seek level or
declining debt repayment schedules and shall seek to retire 90% of the total principal outstanding within 20
years of the year of issuance. There should be no debt structures that include increasing debt service levels
in subsequent years, with the first and second year of a bond payout schedule the exception or as special
situations may warrant. There shall be no “balloon” bond repayment schedules, which consists of low annual
payments and one large payment of the balance due at the end of the term. There shall always be at least
interest paid in the first fiscal year after a bond sale and principal payments starting generally no later than
the second fiscal year after the bond issue. Normally, there shall be no capitalized interest included in the
debt structure except for debt issuances reimbursing developers for infrastructure or in the case in which
the project will generate revenue, but it takes a couple of years to produce the revenue. Capitalized interest
should normally not exceed 2 years.
The City currently has a level debt service structure. As such, unless there is growth (increased valuation,
increase in number of connections, etc.) or reallocation of the tax rate to debt service, there is no room for
additional debt without increasing rates. The City shall seek to begin making attempts to structure future
debt issuances, where affordable, to a declining structure.
The City will issue debt based on a fixed rate and will limit use of variable-rate debt due to the potential
volatility of such instruments.
Debt
Refunding The City’s financial advisor shall monitor the municipal bond market for opportunities to obtain
interest savings by refunding outstanding debt. As a general rule, the net present value savings of a
particular refunding should exceed 3.0% of the refunded maturities unless (1) a debt restructuring is
necessary or (2) bond covenant revisions are necessary to facilitate the ability to provide services or to issue
additional debt or (3) the refunding is combined with a new debt issuance
Interest Earnings on Debt Proceeds
Debt interest earnings will be limited to funding changes to the bond financed Capital Improvement Plan in
compliance with the voted propositions, cost overruns on bond projects, or be applied to debt service
payments on the bonds issued.
Bond Elections
1. Timing of general obligation bond elections shall be determined by the inventory of current
authorized, unissued bonds remaining to be sold and the Five-Year Capital Improvement Plan.
2. The total dollar amount of bond election propositions recommended to the voters should
typically not exceed the City’s estimated ability to issue the bonds within a 7- year period.
3. An analysis showing how the new debt combined with current debt impacts the City’s tax rate
and debt capacity will accompany every future bond issue proposal.
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Sale Process
The City shall use a competitive bidding process in the sale of debt unless the nature of the issue warrants a
negotiated sale. The City will utilize a negotiated process when the issue is, or contains, a refinancing that is
dependent on market/interest rate timing, if the interest rate environment or market/economic factors may
affect the bond issue, or if the nature of the debt is unique and requires particular skills from the
underwriters involved. The City shall award the bonds based on a true interest costs (TIC) basis. However, the
City may award bonds based on a net interest cost (NIC) basis as long as the financial advisor agrees that
the NIC basis can satisfactorily determine the lowest and best bid.
Underwriting Syndicates
The City’s financial advisor shall attempt to involve qualified and experienced firms, which consistently
submit ideas to the City and financial advisors and actively participate in the City’s competitive sale in its
negotiated underwritings. In conjunction with the City, the City’s financial advisor shall recommend the
structure of underwriting syndicates, which will be optimal for the type and amount of debt
being issued.
Bond Ratings
Full disclosure of operations and open lines of communications shall be maintained with the rating
agencies. Credit ratings will be sought from one or more of the nationally recognized municipal bond rating
agencies, as recommended by the City’s financial advisor.
The City will continually strive to maintain or increase the City’s current bond ratings by prudently
managing its funds and by reviewing and monitoring financial policies, budgets, forecasts and the financial
health of the City.
Covenant Compliance
The City will comply with all covenants stated in the bond ordinance, including providing for annual
disclosure information and providing for material event notices.
Arbitrage Rebate Monitoring and Reporting
Arbitrage is the interest earned on the investment of bond proceeds above the interest paid on the debt.
The City will maintain a system of recordkeeping and reporting to meet the arbitrage rebate compliance
requirement of the IRS regulation. The recordkeeping shall include tracking project expenditures, interest
earned on the bonds, calculating rebate payments, and remitting any rebatable earnings to the federal
government in a timely manner in order to preserve the tax-exempt status of the outstanding debt.
Arbitrage rebate calculations will be performed annually on all debt issues and the liability recorded for any
positive arbitrage. Due to the specialized nature of the calculations, this function will typically be
outsourced.
Lease/Purchase Agreements
The City will use lease/purchase agreements for the acquisition of equipment when it is cost-effective and
provides for attractive terms. All lease purchase agreements will be approved by City Council no matter the
dollar amount.
CASH MANAGEMENT AND INVESTMENTS
To maintain the City’s cash in such a manner so as to ensure the absolute safety of principal, to meet the
liquidity needs of the City, and to achieve the highest possible yield. Investment Management
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FINANCIAL POLICIES
1. All aspects of cash/investment management shall be designed to ensure safety and integrity of
the City’s financial assets.
2. Cash/Investment management activities shall be conducted in full compliance with prevailing
local, state, and federal regulations. (See City’s Investment Policy and Strategy)
3. The City will utilize competitive quotes from approved broker/dealers, affording no special
advantage to any individual or corporate member of the financial or investment community.
4. The City will only do business with City authorized broker/dealers and/or financial institutions as
approved by Council and who have executed a written certification of their review of the City’s
Investment Policy.
5. The City shall design and establish policies relating to a variety of cash/investment
management issues, such as the eligibility and selection of various broker/dealers, safekeeping
requirements, collateral requirements, delivery versus payment requirements, weighted
average maturity requirements and other such aspects of the program, which necessitate
standard setting in pursuit of appropriate prudence and enhanced protection of assets. (See
City’s Investment Policy)
6. Investments of the City shall be made with the exercise of judgment and care which persons of
prudence, discretion, and intelligence exercise in the management of their own affairs, not for
speculation, but for investment.
Investment Strategy
The City of Schertz maintains a consolidated portfolio in which it pools its funds for investment purposes.
The City’s investment program seeks to achieve safety of principal, adequate liquidity to meet cash needs,
and reasonable yields commensurate with the preservation of principal and liquidity. (See City’s Investment
Strategy)
Interest Income
Interest earned from investments shall be distributed to the funds from which the funds were provided.
Arbitrage Investments
Investment on bond proceeds will be made with safety of principal and liquidity in mind, but with a
competitive rate of return. If there is positive arbitrage, the rebatable earnings will be sent to the IRS, as
necessary.
Depository The City will select its official bank through a formal bidding process in order to provide the City
with the most comprehensive, flexible, and cost-effective banking services available. The City will, at a
minimum, bid depository services every five years. The City will review the financial health of the City’s
depository annually to include but not be limited to earnings, assets, capital, and liquidity.
Collateralization of Deposits
1. The City shall have pledged collateral held at an independent third-party institution and
evidenced by a written receipt.
2. The value of the pledged collateral should be marked to market monthly and shall be at least
102 percent of par or market value of the investments, whichever is greater.
3. Substitutions of collateral shall meet the requirements of the collateral agreement. Collateral
shall not be released until the replacement collateral has been received, if the release of the
collateral should result in the value being under 102 percent of par value. The pledge of
collateral shall comply with the City’s investment policy.
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GLOSSARY
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GLOSSARY
A designation assigned to an accounting entry where a running
total of all entries is kept. It is a grouping of assets, liabilities,
reserves, retained earnings, revenues, or expenses.
The generally accepted accounting principles (GAAP) set by the
Governmental Accounting Standards Board (GASB) that guide
the recording and reporting of financial information.
A short term liability (less than one year) showing the amounts
currently owed for goods and services received by the City.
A short term asset (less than one year) showing the amount
currently due to the City for goods and services pro
An accounting method in which revenues and expenses are
recorded at the time they occur, rather than when cash is traded
hands. Used for financial reports
Commonly referred to as property taxes. The charges levied on
all real and certain personal property according to the property's
assessed value and the tax rate. Used to support the General
Fund and pay general obligation debt.
The budget as approved by the City Council. It sets the legal
spending limits and funding sources for the fiscal year.
A value set upon real estate or other property as a basis for
levying property taxes. For the City of Schertz, the Appraisal
Districts of Bexar, Comal, and Guadalupe Counties are
responsible for assessing property values.
Resources of the City that cover liability obligations.
This expense is used to recognize the City's estimated amount of
uncollectable revenue.
A budget where current revenues meet or exceed current
expenses resulting in a positive fund balance at the end of the
fiscal year.
Are a long term debt issued by the City to pay for large capital
projects such as buildings, streets, and water/sewer system
improvements.
The schedule of key dates used as a guide to complete various
steps of the budget preparation and adoption processes.
ACCOUNT
ACCOUNTING STANDARDS
ACCOUNTS PAYABLE
ACCOUNTS RECEIVABLE
ACCRUAL ACCOUNTING
AD VALOREM TAXES
ADOPTED BUDGET
ASSESSED VALUE
ASSET
BAD DEBT EXPENSE
BALANCED BUDGET
BOND
BUDGET CALENDAR
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GLOSSARY
Expenditures for the construction, purchase, or renovation of
City facilities or property.
CAPITAL IMPROVEMENTS
Purchase of property or equipment greater than $5,000 which
will be added to the City's fixed assets.
CAPITAL OUTLAY
Currency on hand with the bank CASH
An accounting method that recognizes revenues and expenses
when cash enters or leaves the bank instead of when services
are provided.
CASH BASIS
Tax supported bonds similar to general obligation bonds and
can be issued after meeting strict publication requirements and
council approval.
CERTIFICATES OF OBLIGATION
A document that establishes the city's governmental structure
and provides distribution of powers and duties. In order to be
implemented or changed it must be approved with a vote by
the people
CHARTER
The elected governing body of the City, consisting of the Mayor
and five (5) council members acting as the legislative and
policy-making bod of the City.
CITY COUNCIL
Client Resource Management - a type of software for tracking
dates, events, and clients.
CRM
Payments on debt made up of principle and interest following a
set schedule.
DEBT SERVICE
Property taxes remaining unpaid after the due date. Delinquent
taxes incur penalties and interest at rates specified by law.
DELINQUENT TAXES
A functional group of the City with related activities aimed at
accomplishing a major City service or program.
DEPARTMENT
In accounting, this is a noncash expense that reduces the value
of a capital asset over its expected useful life.
DEPRECIATION
The rate that would produce the same amount of property taxes
from the properties on the previous year's tax rolls.
EFFECTIVE TAX RATE
See Proprietary Fund.ENTERPRISE FUNDS
Any payment made by the City. EXPENDITURE
Any reduction in Fund Balance. EXPENSE
FISCAL YEAR The time period designated by the City signifying the beginning
and ending period for recording the financial transactions of the
City. The City of Schertz' fiscal year begins each October 1st and
ends the following September 30th.
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GLOSSARY
Assets of a long-term character which are intended to be held or
used, such as land, buildings, machinery, furniture, and equipment.
FIXED ASSETS
Full Time Equivalent (FTE) is a measure of employment of a
position based on the total hours worked in a week versus the
expected 40 hours of a full time employee.
FTE
A fiscal and accounting entity established to record receipt and
disbursement of income from sources set aside to support specific
activities or to attain certain objectives. Each fund is treated as a
distinct fiscal entity where assets equal liabilities plus fund
balances.
FUND
The difference between fund assets and fund liabilities of
governmental and trust funds.
FUND BALANCE
The difference between assets and liabilities of any fund. FUND EQUITY
The major fund in most governmental entities. It contains many
activities associated with municipal government, such as police
and fire rescue, libraries, parks and recreation.
GENERAL FUND
A municipal bond backed by property taxes GENERAL OBLIGATION BONDS
Department/Division objectives intended to be accomplished or
begun within the coming fiscal year.
GOALS
Funds, or specific groups of revenues and expenses, including the
General Fund, Special Revenue Funds, Capital Project Funds, and
Debt Service Funds.
GOVERNMENTAL FUND
Interest and Sinking - The portion of the property tax that goes to
pay debt issued by the City
I&S
See Debt Service Fund. INTEREST & SINKING FUND
Cities which have over 5,000 in population and have adopted
home rule charters.
HOME RULE CITY
Transfer made from one City fund to another City Fund for the
purpose of reimbursement of expenditures, general and
administrative services, payments-in-lieu of taxes, or debt service.
Revenues from other governments in the form of grants,
entitlements, shared revenues, or payments-in-lieu of taxes.
Service contracts?
Debt or other legal obligations arising out of transactions in the
past that must be liquidated, renewed, or refunded at some
future date. The term does not include encumbrances.
Living Unit Equivalent, the amount of water in gallons per year
that an average household would produce
INTERFUND TRANSFERS
INTERGOVERNMENTAL REVENUES
LIABILITY
LUE’S
378
GLOSSARY
Acronym for "maintenance and operations". (1) The recurring
costs associated with a department or activity; (2) the portion of
the tax rate that is applied to the General Fund.
The basic purpose of a department/division - the reason for its
existence.
A tax imposed on the gross receipts of a licensee for the sale,
preparation, or serving of mixed beverages.
Method of governmental accounting recognizes revenues when
they are measurable and available and expenditures when goods
or services are received with the exception of principal and
interest on long term debt.
Plans of current expenditures and the proposed means of
financing them. The annual operating budget is the primary
means by which most of the financing activities of the City are
controlled.
Proprietary Fund expenses related directly to the Fund's primary
activity.
A formal legislative enactment by City Council.
A payment made to the City in lieu of taxes. These payments are
generally made by tax exempt entities for which the City provides
specific services. For example, the City's Water & Sewer Fund
provides this payment to the City's General Fund because of the
Water & Sewer Fund's exemption from property taxation.
M&O
MISSION
MIXED BEVERAGE TAX
MODIFIED ACCRUAL BASIS
OPERATING BUDGET
OPERATING EXPENSES
ORDINANCE
PAYMENT-IN-LIEU OF TAXES
Also referred to as Enterprise Fund. A governmental accounting
fund in which services are provided, such as water and sewer
service, are financed and operated similarly to those in a private
business. The intent is that the costs of providing these services be
recovered through user charges.
A special or temporary order of the City Council. Requires less
formality than an ordinance.
An equity account reflecting the accumulated earnings of a
proprietary fund.
PROPRIETARY FUND
RESOLUTION
RETAINED EARNINGS
Bonds whose principal and interest are payable exclusively from
earnings of a proprietary fund.
Accounts for the proceeds of specific revenue sources that are
legally restricted to expenditure for specified purposes.
REVENUE BONDS
SPECIAL REVENUE FUND
379
GLOSSARY
The total net taxable value after exemptions of all real and
personal property in the City.
The result of multiplying the ad valorem property tax rate per one
hundred dollars times the tax base.
The rate applied to all taxable property to general revenue. The
City's tax rate is comprised of two components; the debt service
rate, and the maintenance and operations (M&O) rate.
The official list showing the amount of taxes levied against each
taxpayer or property. See also Tax Base.
Compulsory charges levied by a government to finance services
performed for a common benefit.
The Texas Municipal Retirement System provides retirement plans
to its member cities. Each city selects its own plan and its
contributions are computed on each individual city's plan and
actuarial information.
A general discussion and overview of the proposed budget as
presented in writing by the City Manager to the City Council
The amount of an appropriation that is not expended or
encumbered. It is essentially the amount of money still available
for future purchases.
TAX BASE
TAX LEVY
TAX RATE
TAX ROLL
TAXES
TMRS
TRANSMITTAL LETTER
UNENCUMBERED BALANCE
The payment of a fee for direct receipt of a public service by the
party who benefits from the service.
See Proprietary Fund.
The desired optiumum state or ultimate goal of the City or
Department.
USER CHARGES
UTILITY FUND
VISION
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