26-R-090 Authorizing SSGLC Annual Budget for FY2026-27RESOLUTION 26-R-090
A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF
SCHERTZ, TEXAS AUTHORIZING THE SCHERTZ SEGUIN LOCAL
GOVERNMENT CORPORATION (SSLGC) ANNUAL BUDGET FOR
FISCAL YEAR 2026-2027.
WHEREAS, the Schertz Seguin Local Government Corporation (SSLGC) is a
corporation for the provision of and transportation of water wholly owned by both the City of
Schertz and the City of Seguin; and
WHEREAS, SSLGC by-laws require that the corporation establish an annual budget and
said annual budget must be approved by the SSLGC Board of Directors and both the City of
Schertz and the City of Seguin; and
WHEREAS, the City staff of the City of Schertz (the "City") recommends that the City
Council approve the Schertz Seguin Local Government Corporation Fiscal Year 2026-2027
Annual Budget as depicted in Exhibit A ("SSLGC FY 2026-2027 Annual Budget") and attached
hereto; and
WHEREAS, the proposed budget amendment for FY 2026-2027 has been approved by
the SSLGC Board of Directors at their regularly scheduled Board Meeting on July 16, 2026 as
depicted in Exhibit B ("SSLGC Resolution R26-20") and attached hereto; and
WHEREAS, the City staff of the City of Schertz (the "City") recommends that the City
Council approve the Schertz Seguin Local Government Corporation Fiscal Year 2026-2027
Budget Amendment; and
WHEREAS, the City Council has determined that it is in the best interest of the City to
approve the budget amendment to ensure that the citizens and businesses of Schertz continue to
receive excellent and vital water service.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
SCHERTZ, TEXAS THAT:
Section 1. The City Council hereby authorizes the approval of the Schertz Seguin Local
Government Corporation Fiscal Year 2026-2027 Amended Annual Budget as per Exhibit
«A„
Section 2. The recitals contained in the preamble hereof are hereby found to be true, and
such recitals are hereby made a part of this Resolution for all purposes and are adopted as
a part of the judgment and findings of the City Council.
Section 3. All resolutions, or parts thereof, which are in conflict or inconsistent with any
provision of this Resolution are hereby repealed to the extent of such conflict, and the
provisions of this Resolution shall be and remain controlling as to the matters resolved
herein.
Section 4. This Resolution shall be construed and enforced in accordance with the laws
of the State of Texas and the United States of America.
Section 5. If any provision of this Resolution or the application thereof to any person or
circumstance shall be held to be invalid, the remainder of this Resolution and the
application of such provision to other persons and circumstances shall nevertheless be
valid, and the City Council hereby declares that this Resolution would have been enacted
without such invalid provision.
Section 6. It is officially found, determined, and declared that the meeting at which this
Resolution is adopted was open to the public and public notice of the time, place, and
subject matter of the public business to be considered at such meeting, including this
Resolution, was given, all as required by Chapter 551, Texas Government Code, as
amended.
Section 7. This Resolution shall be in force and effect from and after its final passage,
and it is so resolved.
I,-
PASSED AND ADOPTED, this day of , 2026.
CITY OF SCHERTZ, TEXAS
"'Ra1A Rodriguez, or
ATTEST: 11i".1�WM(tA
a Edmon son, City Secretary
"Exhibit A"
SSLGC FY 2026-2027 Annual Budget
cTe--,AEAZJtf4M
L O C A L G O V E R N M E N T C O R P O R A T I O N
FY2026-2027 BUDGET
TABLE OF CONTENTS
General Manager/Assistant General Manager's letter.................................................................................. 1
BudgetSummary.......................................................................................................................................... 4
OperatingFund.............................................................................................................................................
5
ConstructionFund.........................................................................................................................................
9
2022 Bond Fund..........................................................................................................................................12
2023 Bond Fund..........................................................................................................................................
15
2025 Bond Fund..........................................................................................................................................
18
I&S Fund.....................................................................................................................................................
21
Repair/Replacement Fund...........................................................................................................................
24
Future Development Fund..........................................................................................................................
27
ImpactFee Fund.........................................................................................................................................
30
ReserveFund..............................................................................................................................................
33
RateStabilization........................................................................................................................................35
SAWSI&S Fund.........................................................................................................................................
38
Capital Improvement Projects/Equipment 5-Year Plan ..............................................................................
41
L O C A L G O V E R N M E N T
TO: Board of Directors
FROM: Andrew McBride, General Manager
SUBJECT: Fiscal Year 2026-27 ("FY27") Budget
DATE: July 16, 2026
4s""-&L
C O R P O R A T 1 O N
On behalf of SSLGC staff, I am pleased to present the FY27 Budget for the Schertz/Seguin Local Government
Corporation. This annual budget provides a comprehensive review of SSLGC's operations and services for
the fiscal year beginning October 1, 2026.
I want to recognize the following individuals for their contributions to the development of the FY27 Budget:
Susan Caddell, Finance Director of the City of Seguin; Philip DeFrancesco, Assistant General Manager;
Clarissa Barrientes, Office Administrator; Robert Macias, Operations Manager; and Derck Wesch,
Superintendent.
Each year's budget presents unique challenges in balancing SSLGC's continued delivery of quality potable
water with the goal of minimizing the impact on our customers through utility rates. The budgets that follow
are presented in detail for your review.
Review of FY2025-26 ("FY26") Budget
Overall, FY26 expenditures are projected to come in below budgeted appropriations, with Operating Fund
expenditures estimated at $13,831,909. The largest expenditure accounts are, in order, with Year -to -Date
expenses as of July 1, 2026:
1. Water Leases — Gonzales County..................................................................................$2,218,592
2. Transfers to Repair and Replacement Fund...................................................................$1,534,776
3. Electricity.......................................................................................................................$1,336,908
4. Regular Salaries.............................................................................................................$1,081,073
5. Chemicals.........................................................................................................................$875,911
6. Water Leases — Guadalupe County...................................................................................$631,577
Operating Fund revenues for FY26 are projected to end the year at $13,696,635, which is an increase of
$863,648, or 6.7%, compared to FY25. Revenues increased in FY26 due to increased volumes of contracted
Tier 2 water sold to San Antonio Water System.
FY27 Operating Fund Revenues
Projected FY27 Operating Fund revenues prior to transfers represent an increase of $502,605, or 3.8%,
compared to FY26.
Page 1
FY27 Operating Fund Expenditures
The budgeted FY27 expenditures prior to transfers have increased $992,792, or 8.2%. Significant increases
in expenditure include:
• Water Leases — Guadalupe County................................................................ $102,500 (13.7%)
This amount is due to projected increases in water lease payments for water rights held within
Guadalupe County.
• Water Leases — Gonzales County..................................................................... $230,500 (8.7%)
This amount is due to projected increases in water lease payments for water rights held within
Gonzales County.
• Gonzales Underground Water District.......................................................0... $115,000 (100%)
The Gonzales District doubled the fees for exported water in FY27.
• Chemicals.............................................................................................................. $45,500 (2.8%)
This amount is due to increased usage for larger amounts of treated water.
• Electrical.............................................................................................................$125,000 (5.1%)
Due to increased price and usage for larger amounts of treated water.
• Regular Salaries...............................................................................................$262,950 (14.5%)
This increase includes conversion of a part-time Office Assistant position to a full-time Data Analyst,
as well as two new full-time positions as an Electrical Assistant and Mechanical Assistant. The
proposed budget includes a 3% cost of living increase and up to a 2.5% merit increase for SSLGC's
City of Seguin employees.
Capital Improvement Projects
The proposed SSLGC Capital Improvement projects include the following projects that are recommended to
be funded through:
Issuance of Revenue Bonds
• Emergency Preparedness Plan Implementation.......................................................$2,000,000
These funds will be used for the purchase and installation of emergency generators for the water
treatment plants, booster pump station, and points of delivery.
• Cowey (4211) & Elm Creek (36") Pipeline Projects.................................................$41,000,000
These funds will be used for the construction and inspection of the projects. (Impact fees may also be
used.)
• Gonzales Well Improvements Project........................................................................$2,800,000
These funds will be used for the rehabilitation of one well, including the upsizing of the pumps and
motors, as well as the replacement of SCADA components. The project schedule includes improving
one well per year in the Gonzales well field.
• Pressure Filter Rehab Project....................................................................................$1,500,000
These funds will be used for the painting of SSLGC's pressure filters and the replacement of filter
media and valves.
• Gonzales WTP to Surge Tank....................................................................................$1,100,000
• Upgrade Seguin PO Infrastructure............................................................................$2,500,000
Page 2
Repair and Replacement Fund
• Water Transmission Mains............................................................................................$150,000
These funds will be used for repairs on water transmission pipelines, in addition to the replacement
of valves as needed.
• Pump and Motor.............................................................................................................$400,000
These funds will be used for the repair and replacement of the pumps and motors throughout the
water system as needed.
• Valve and Actuator.........................................................................................................$150,000
These funds will be used for the repair and replacement of valves, actuators, and similar system
components.
• Electrical............................................................................................................................$50,000
These funds will be used for the repair and replacement of electrical components throughout the
system.
• Plant/Wellfield.................................................................................................................$100,000
These funds will be used for the repair and replacement of various components/infrastructure
throughout the system.
• Existing Wellfield Fencing/Entrances and Road Improvements.............................$1,000,000
• Pipeline Condition Assessment Phase 1— 42"..............................................................$150,000
Capital Equipment
The FY27 Operating Fund includes $130,000 for the purchase of an electric golf cart at the Gonzales Water
Treatment Plant, a utility task vehicle for the transmission pipelines, and a trailer.
Conclusion
The proposed FY27 Budget represents a balanced budget which will enable the Schertz/Seguin Local
Government Corporation to continue to provide quality potable water to its valued customers.
Page 3
SCHERTZ-SEGUIN LOCAL GOVERNMENT CORPORATION
2026-27 BUDGET
SUMMARY -ALL FUNDS
Fund
Estimated
Working Capital
10/1/2026
Estimated Transfers
Revenues In
Proposed
Expenditures
Estimated
Transfers Working Capital
Out 9/30/2027
Operating Fund
4,001,496
13,839,925 -
13,139,925
700,000 4,001,496
Construction Fund
5,278,205
5,000 -
5,283,205
- 0
2022 Bond Fund
3,653,122
51,000 -
3,704,122
- 0
2023 Bond Fund
2,248,111
75,000 -
2,323,111
- 0
2025 Bond Fund
14,347,270
100,000 -
14,447,270
- 0
I&S Fund
418,446
10,776,035 -
9,361,615
- 1,832,866
Repair/Replacement Fund
8,066,177
150,025 700,000
6,150,000
- 2,766,202
Future Development Fund
4,860,366
700,695 -
230,000
- 5,331,061
Impact Fund
8,384,147
630,200 -
3,030,304
- 5,984,043
Reserve Fund
1,664,270
40,000 -
-
- 1,704,270
Rate Stabilization Fund
1,886,008
50,050 -
-
- 1,936,058
SAWS I&S Fund
162,638
1,400,725 -
1,391,725
- 171,638
Page 4
THE CITY OF SEGUIN
2026/27 ANNUAL BUDGET
SSLGC OPERATING FUND - 058
SCHERTZ SEGUIN LOCAL GOVT. CORP. - 5500
The City of Seguin is utilized for services for the Schertz/Seguin Local Government Corporation
(SSLGC) in accordance with a management services agreement between the City of Seguin, the
City of Schertz and SSLGC. The City of Seguin is the employer of record for all positions listed
below with the exception of the General Manager and Assistant General Manager. The
Schertz/Seguin Local Government Corporation reimburses the City of Schertz for all costs for the
Schertz positions. Since the City of Seguin is utilized for both financial and human resources
administration services through the management services agreement, costs for Seguin positions
are transferred directly from SSLGC accounts.
Position Title:
Personnel Schedule
24/25
25/26
26/27
General Manager
1
1
1
Assistant General Manager
I
1
1
Electrical Journeyman
1
1
1
Office Administrator
1
I
1
Operations Manager
1
1
1
Water System Superintendent
1
1
1
Part -Time Administrative Tech.
1
1
0
Utilities Data Analyst
0
0
1
Operator I
3
5
5
Operator II
8
8
8
Operator III
2
2
2
Operator IV
1
1
1
Mechanic Helper
0
0
1
Electric Helper
0
0
1
Service Worker
1
0
0
Maintenance Mechanic
0
1
1
Total
23
25
27
Page 5
C.re-��� A crv-q•
L O C A L G O V E R N M E N T C O R P O R A T I O N
Account Number Account Name
058 - SCHERTZ-SEGUIN GOV'T CORP
Revenue
Charges for Services
058-341005 SAWS Well Field Operation
Charges for Services Totals:
Utility
058-343007 Water Sales
Utility Totals:
Interest Revenues
058-361002 Investment Pools Interest Earnings
058-361004 Texas CLASS Interest Earnings
058-361020 Restricted Cash
Interest Revenues Totals:
Miscellaneous Revenues
058-362030 Miscellaneous Revenues
Miscellaneous Revenues Totals:
Lease Revenues
058-363060 Grazing Leases
Lease Revenues Totals:
IntragovernmentalTrnsfrs
058-391057 Transfers from SSLGC Rate Stabilization
Intragovernmental Trnsfrs Totals:
Sale of Fixed Assets
058-392020 Sale of Equipment
Sale of Fixed Assets Totals:
Revenue Totals:
SCHERTZ-SEGUIN GOV'T CORP Totals:
2026-27 Budget - SSLGC
Operating Revenues
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
99,750
102,714
51,357
102,714
105,795
99,750
102,714
51,357
102,714
105,795
12,531,284
13,069,416
7,565,298
13,069,416
13,564,040
12,531,284
13,069,416
7,565,298
13,069,416
13,564,040
35,201
20,000
24,097
43,500
35,000
10,384
5,000
175
180
0
631
100
316
320
0
46,215
25,100
24,588
44,000
3S,000
2,714
5,000
916
915
0
2,714
5,000
916
915
0
135,101
135,090
40,855
135,090
135,090
135,101
135,090
40,855
135,090
135,090
0
344,500
0
344,500
0
0
344,500
0
344,500
0
17,922
0
0
0
0
17,922
0
0
0
0
12,832,987 13,681,820 7,683,014 13,696,635 13,839,925
12,832,987 13,681,820 7,683,014 13,696,635 13,839,925
Page 6
c.faAEX_%ktX # CraVULL
L O C A L G O V E R N M E N T C 0 R P 0 R A T 1 0 N
Account Number Account Name
2026-27 Budget - SSLGC Operating
Expenses
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
058 - SCHERTZ-SEGUIN GOV'T CORP
55 - SSLGC
11 -Salaries
058-5500-110100
Regular Salaries
1,395,727
1,811,000
583,231
1,790,250
2,073,950
058-5500-112000
Overtime/On Call
142,903
160,000
83,263
160,000
185,000
058-5500-112100
Holiday Pay
28,121
27,500
20,294
27,500
29,000
11 - Salaries Totals:
1,566,751
1,998,500
686,789
1,977,750
2,287,950
12 - Benefits
058-5500-121000
Payroll Taxes
117,923
140,600
51,873
140,600
148,210
058-5500-122000
Retirement
342,108
411,755
156,801
411,755
417,665
058-5500-123000
Health Insurance
167,985
211,800
76,778
211,800
250,000
058-5500-123100
Life Insurance
1,125
1,450
600
1,450
1,500
058-5500-124000
Workers' Compensation
20,375
18,900
7,147
18,900
20,000
058-5500-126000
Car Allowance
18,400
0
10,150
20,750
25,000
12 - Benefits Totals:
667,915
784,505
303,349
805,255
862,375
32 - Professional Services
058-5500-320500
Professional Services
144,737
252,000
39,484
236,800
252,000
058-5500-321000
Annual Audit
14,500
15,000
15,200
15,200
16,500
058-5500-321200
Consultant Services
103,343
130,000
36,295
130,000
140,000
058-5500-321500
Attorney Fees
55,263
50,000
26,084
50,000
60,000
058-5500-323500
Solid Waste Contract
12,552
10,000
5,143
10,000
12,000
32 - Professional Services Totals:
330,394
457,000
122,207
442,000
480,500
34 - Technical Services
058-5500-342100
Gonzales Underground Water District
102,644
115,000
41,638
115,000
230,000
058-5500-342200
City Distribution Fees
42,273
15,478
5,091
15,478
16,000
058-5500-342400
GCGCD Permit Fee
205,313
220,000
102,657
215,000
220,000
058-5500-342500
GCUWCD Mitigation Fund Pymt
74,309
75,000
79,680
80,300
85,000
058-5500-343000
Testing/Inspection Fees
13,908
23,000
11,220
22,700
25,000
34 - Technical Services
Totals:
438,448
448,478
240,287
448,478
576,000
41 - Utilities Services
058-5500-411000 Electric
058-5500-412000 Water
058-5500413000 Sewer
058-5500-414000 Gas-Centerpoint
058-5500-415200 Telephone -Mobile Phone
058-5500-415300 Internet Access
41 - Utilities Services Totals:
43 - Repair and Maintenance
058-5500-431200
Office Maintenance -Computer
058-550OA32100
V&E Maint.-Motor Vehicles
058-5500-432200
V&E Maint.-Machine & Too]
058-5500-432300
V&E Maint.-Heavy Equipment
058-5500-432400
V&E Maint.-Communications
058-550OA32500
V&E Maint.-Pumps & Motors
058-5500-433000
Buildings Maintenance
058-5500-434601
L&I Maint.-WATER System
058-5500-436000
Property Maintenance
43 - Repair and Maintenance
Totals:
2,205,545
750
867
1,123
7,364
4,378
2,475,000
900
900
1,400
6,400
5,400
1,167,944
390
449
601
3,598
2,189
2,475,000
900
900
1,400
6,400
5,400
2,600,000
950
1,000
1,450
10,000
6,000
2,220,027
2,490,000
1,175,171
2,490,000
2,619,400
2,498
9,000
0
9,000
9,000
13,873
20,000
11,824
20,000
25,000
13,360
15,000
3,806
15,000
20,000
9,813
11,000
5,934
11,000
13,000
52,087
25,000
21,000
25,000
50,000
26,789
50,000
5,463
50,000
50,000
22,448
30,000
14,054
30,000
35,000
77,633
100,000
43,234
100,000
120,000
13,584
50,000
17,290
50,000
50,000
232,086
310,000
122,606
310,000
372,000
44 - Rental
058-5500-441000 Equipment Rental 3,571 37,000 16,129 37,000 39,000
058-5500-443501 Water Leases -Guadalupe County 756,589 750,000 378,873 750,000 852,500
058-5500-443502 Water Leases -Gonzales County 2,628,608 2,659,300 1,345,533 2,659,300 2,889,800
44 - Rental Totals: 3,388,767 3,446,300 1,740,536 3,446,300 3,781,300
Page 7
Account Number
52 - Insurance
058-5500-521000
058-5500-524000
52 - Insurance Totals:
54 -Advertising
058-5500-541000
54 - Advertising Totals:
Account Name
Building/Auto Liability
Unemployment Insurance
Publication of Notices
61 - General Supplies
058-5500-611000
Office Supplies
058-5500-612000
Postage
058-5500-613000
Operating Supplies
058-5500-613300
Chemicals
058-5500-613500
Laboratory Supplies
058-5500-614300
Safety Supplies
058-5500-616000
Uniforms
058-5500-618000
Minor Tools and Equipment
61 - General Supplies Totals:
62 - Energy and Fuel
058-5500-621000 Gasoline
62 - Energy and Fuel Totals:
FY2025
FY2026
FY2026
FY2026
FY2027
Actual
Budget
03/31/26
Estimates
Budget
182,518
200,000
208,330
215,000
225,000
0
2,000
0
2,000
2,000
182,518
202,000
208,330
217,000
227,000
2,193
5,000
1,024
5,000
5,000
2,193
5,000
1,024
5,000
5,000
4,194
6,000
1,693
6,000
6,000
1,076
1,200
538
1,200
1,200
7,055
6,000
2,800
6,000
8,000
1,295,917
1,604,500
630,365
1,603,000
1,650,000
15,180
20,000
7,445
20,000
25,000
9,004
6,000
3,820
6,000
8,000
9,640
12,000
8,492
12,000
16,000
5,248
5,000
5,625
6,500
6,000
1,347,314
1,660,700
660,778
1,660,700
1,720,200
25,337
28,000
17,825
28,000
31,000
25,337
28,000
17,825
28,000
31,000
65 - Miscellaneous
058-5500-655100 Employee Recognition
928
2,750
1,182
2,750
3,000
058-5500-655200 Recruitment
57
4,000
522
4,000
4,000
65 - Miscellaneous Totals:
986
6,750
1,705
6,750
7,000
66 - Education
058-5500-661000 Seminar Tuition
6,547
7,500
3,920
7,500
10,000
058-5500-662000 Certification Fees
1,450
2,000
1,613
2,000
2,200
058-5500-665000 Travel and Lodging
3,383
6,000
2,399
5,500
6,500
058-5500-665500 Meals
1,229
1,500
247
1,500
1,600
058-5500-666000 Dues
478
3,600
305
3,600
3,600
058-5500-667000 Subscriptions
0
300
0
300
300
66 - Education Totals:
13,086
20,900
8,484
20,400
24,200
67 - Public Relations
058-5500-671000 Public Relations
4,086
4,000
3,622
4,500
6,000
67 - Public Relations Totals:
4,086
4,000
3,622
4,500
6,000
70 - Capital Outlay
058-5500-706100 Machine & Equipment- Office
0
0
151
200
0
058-5500-706500 Machine & Equipment - Small Equipment
6,639
10,000
0
9,800
10,000
058-5500-707100 Transportation -Vehicles
52,750
275,000
126,750
275,000
130,000
70 - Capital Outlay Totals:
59,389
285,000
126,901
285,000
140,000
82 - Intragvrmmmtl. Transfers
058-5500-826100 Transfers to Repair/Replacement Fund
600,000
1,684,776
300,000
1,684,776
700,000
82 - Intragvrmmntl. Transfers Totals:
6009000
1,684,776
300,000
1,684,776
700,000
98 - Depreciation
058-5500-981000 Depreciation
3,296,326
0
0
0
0
98 - Depreciation Totals:
3,296,326
0
0
0
0
55 - SSLGC Totals:
14,375,623
13,831,909
5,719,613
13,831,909
13,839,925
98 - Use of Fund Balance
96 - Use of Retained Earnings
058-9800-960000 Use of Retained Earnings
0
(1,084,776)
0
1,084,776
0
96 - Use of Retained Earnings Totals:
0
(1,084,776)
0
(1,084,776)
0
98 - Use of Fund Balance Totals:
0
0
0
0
0
058 - SCHERTZ-SEGUIN GOV'T CORP Totals:
14,375,623
139831,909
5,719,613
13,831,909
13,839,925
Page 8
SSLGC SSLGC CONSTRUCTION FUND - 059
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The SSLGC Construction Fund accounts for all the proceeds from the TWDB SWIRFT Revenue
Bonds as well as the expenditures for the Guadalupe County Wellfield Project and the Parallel
Pipeline Project.
Page 9
cfa•
2026-27 Budget - SSLGC Construction
L 0 C A L G O V E R N M E N T C 0 R P 0 R A T 1 0 N
Fund Revenues
Account Number Account Name FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
059 - SCHERTZ/SEGUIN LGC-CONSTR
Revenue
Interest Revenues
059-361004 Texas CLASS Interest Earnings
059-361020 Restricted Cash
Interest Revenues Totals:
Revenue Totals:
SCHERTZ/SEGUIN LGC-CONSTR Totals:
17,616
5,000
17,295
42,500
5,000
336,000
10,000
138,823
172,000
0
353,616
15,000
156,118
214,500
5,000
353,616 15,000 156,118 214,500 5,000
353,616 15,000 156,128 214,500 5,000
Page 10
4
L 0 C A L 0 0 V E R N M E N T C O R P O R A T I O N
Account Number Account Name
059 - SCHERTZ/SEGUIN LGC-CONSTR
90 - Non Departmental
70 - Capital Outlay
059-9000-703000 Improvements Other Than Building
70 - Capital Outlay Totals:
90 - Non Departmental Totals:
98 - Use of Fund Balance
96 - Use of Retained Earnings
059-9800-960000 Use of Retained Earnings
96 - Use of Retained Earnings Totals:
98 - Use of Fund Balance Totals:
059 - SCHERTZ/SEGUIN LGC-CONSTR Totals:
2026-27 Budget - SSLGC Construction
Fund Expenses
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
5,570
5,970,000
660,376
854,192
5,283,205
5,570
5,970,000
660,376
854,192
5,283,205
5,570
5,970,000
660,376
854,192
5,283,205
0 (5,955,000) 0 (639,692) (5,278,205)
0 (5,955,000) 0 (639,692) (5,278,205)
0 (5,955,000) 0 (639,692) (5,278,205)
5,570 15,000 660,376 214,500 5,000
Page 11
SSLGC SSLGC 2022 BOND FUND - 067
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The SSLGC 2022 Bond Fund accounts for all the proceeds from the 2022 Revenue Bonds as well as
the expenditures for the Cowey and Elm Creek project and the Senate Bill 3 Emergency
Preparedness Plan project.
Page 12
A
L O C A L G 0 V E R N U E N T C 0 R P 0 R A T 1 0 N
Account Number
Account Name
067 - SSLGC BOND FUND
Revenue
Interest Revenues
067-361002
Investment Pools Interest Earnings
067-361004
Texas CLASS Interest Earnings
Interest Revenues Totals:
Revenue Totals:
SSLGC BOND FUND Totals:
2026-27 Budget - SSLGC 2022 Bond
Fund Revenues
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
11,744
2,000
1,223
2,200
1,000
207,806
50,000
78,009
140,000
50,000
219,550
52,000
79,232
142,200
51,000
219,550 52,000 79,232 142,200 51,000
219,550 52,000 79,232 142,200 51,000
Page 13
cre-��� 4 cre-v�
L O C A L G O V E R N M E N T C O R P O R A T I O N
Account Number Account Name
067 - SSLGC BOND FUND
90 - Non Departmental
70 - Capital Outlay
067-9000-703000 Improvements Other Than Building
70 - Capital Outlay Totals:
90 - Non Departmental Totals:
98 - Use of Fund Balance
96 - Use of Retained Earnings
067-9800-960000 Use of Retained Earnings
96 - Use of Retained Earnings Totals:
98 - Use of Fund Balance Totals:
067 - SSLGC BOND FUND Totals:
2026-27 Budget - SSLGC 2022 Bond
Fund Expenses
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
4,344,684 535,767 646,972 3,704,122
4,344,684 535,767 646,972 3,704,122
4,344,684 535,767 646,972 3,704,122
(4,292,684)
(504,772)
(3,653,122
- (4,292,684)
- (504,772)
(3,653,122)
- (4,292,684)
- (504,772)
(3,653,122)
52,000 535,767 142,200 51,000
Page 14
SSLGC SSLGC 2023 BOND FUND -150
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The SSLGC 2023 Bond Fund accounts for all the proceeds from the 2023 Revenue Bonds as well as
the expenditures for the Gonzales wells, the rehabilitation of pressure filter vessels, condition
assessment of the original pipeline, Nockenut erosion mitigation, and continued funds towards the
Cowey and Elm Creek pipeline project.
Page IS
cFeA�� 4 cr#
L O C A L G O V E R N M E N T C O R P O R A T I O N
Account Number Account Name
150 - SSLGC 2023 Revenue Improvement Bond
Revenue
Interest Revenues
150-361002 Investment Pools Interest Earnings
Interest Revenues Totals:
Revenue Totals:
SSLGC 2023 Revenue Improvement Bond Totals:
2026-27 Budget - SSLGC 2023 Bond
Fund Revenues
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
221,492
100,000
70,087
118,500
75,000
221,492
100,000
70,087
118,500
75,000
221,492
100,000
70,087
118,500
75,000
221,492 100,000 70,087 118,500 75,000
Page 16
cr".ahtx 4 cjre-�
L O C A L 0 0 V E R N M E N T C 0 R P 0 R A T 1 0 N
Account Number Account Name
150 - SSLGC 2023 Revenue Improvement Bond
90 - Non Departmental
70 - Capital Outlay
150-9000-703000 Improvements Other Than Building
70 - Capital Outlay Totals:
90 - Non Departmental Totals:
98 - Use of Fund Balance
96 - Use of Retained Earnings
150-9800-960000 Use of Retained Earnings
96 - Use of Retained Earnings Totals:
98 - Use of Fund Balance Totals:
150 - SSLGC 2023 Revenue Improvement Bond Totals:
2026-27 Budget - SSLGC 2023 Bond
Fund Expenses
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
55,834 4,710,278 1,191,273 1,700,280 2,323,111
55,834 4,710,278 1,191,273 1,700,280 2,323,111
55,834 4,710,278 1,191,273 1,700,280 2,323,111
(4,610,278) (1,581,780) (2,248,111)
(4,6109278) - (1,581,780) (2,248,111)
(4,610,278) - (1,581,780) (2,248,111)
55,834 100,000 1,191,273 118,500
75,000
Page 17
SSLGC SSLGC 2025 BOND FUND -140
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The SSLGC 2025 Bond Fund accounts for all the proceeds from the 2025 Revenue Bonds as well as
the expenditures for the FM 1103 TxDOT project, SCADA integration, train #2 building foundation
repairs, Gonzales wells, the rehabilitation of pressure filter, condition assessment of the original
pipeline, and Guadalupe wellfield two new wells.
Page 18
A cy
L O C A L G O V E R N M E N T C 0 R P 0 R A T 1 0 N
Account Number Account Name
140 - SSLGC 2025 Revenue Improvement Bond
Revenue
Interest Revenues
140-361002 Investment Pools Interest Earnings
Interest Revenues Totals:
Intragovernmental Trnsfrs
140-391600 Transfers from I&S
Intragovernmental Trnsfrs Totals:
Revenue Totals:
SSLGC 2025 Revenue Improvement Bond Totals:
2026-27 Budget - SSLGC 2025 Bond
Fund Revenues
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
212,880
40,000
282,745
500,000
100,000
212,880
14,495,650
40,000
282,745
-
500,000
-
100,000
-
14,495,650
-
-
14,708,531
40,000
282,745
500,000
100,000
14,708,531
40,000
282,745
500,000
100,000
Page 19
crcj�� $ Cr"MLI
L 0 C A L 0 0 V E R N M E N T C O R P O R A T I O N
Account Number Account Name
140 - SSLGC 2025 Revenue Improvement Bond
90 - Non Departmental
70 - Capital Outlay
140-9000-703000 Improvements Other Than Building
70 - Capital Outlay Totals:
90 - Non Departmental Totals:
98 - Use of Fund Balance
96 - Use of Retained Earnings
140-9800-960000 Use of Retained Earnings
96 - Use of Retained Earnings Totals:
98 - Use of Fund Balance Totals:
140 - SSLGC 2025 Revenue Improvement Bond Totals:
2026-27 Budget - SSLGC 2025 Bond
Fund Expenses
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
17,229 13,555,541 342,252 416,209 14,447,270
17,229 13,555,541 342,252 416,209 14,447,270
17,229 13,555,541 342,252 416,209 14,447,270
(13,515,541) (142347,270)
(13,515,541) - - (14,347,270)
(13,515,541) - - (14,347,270)
17,229 40,000 342,252 416,209 100,000
Page 20
SSLGC SSLGC I&S FUND - 060
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The SSLGC I&S Fund accounts for all water sale proceeds from the debt service rates charged along
with the payment of principal and interest of corporation debt other than the SAWS Revenue Bonds.
Page 21
L O C A L G O V E R N M E N T C 0 R P 0 R A T 1 0 N
Account Number
Account Name
060 - SCHERTZ/SEGUIN LGC-I&5
Revenue
Utility
060-343007
Water Sales
Utility Totals:
Interest Revenues
060-361002
Investment Pools Interest Earnings
060-361004
Texas CLASS Interest Earnings
060-361020
Restricted Cash
Interest Revenues Totals:
Revenue Totals:
SCHERTZ/SEGUIN LGC-I&S Totals:
2026-27 Budget - SSLGC I&S Fund
Revenues
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
7,626,557
9,247,253
5,869,904
9,247,253
10,745,835
7,626,557
9,247,253
5,869,904
9,247,253
10,745,835
16,271
1,000
18,164
37,000
10,000
88,882
40,000
25,092
36,500
20,000
345
200
185
250
200
105,498
41,200
43,441
73,750
30,200
7,732,055 9,288,453 5,913,344 9,321,003 10,776,035
7,732,055 9,288,453 5,913,344 9,321,003 10,776,035
Page 22
C.rMAMAtz 4 C-ri
L O C A L Q O V E R N M E N T C O R P O R A T I O N
2026-27 Budget - SSLGC I&S Fund
Expenses
Account Number Account Name FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
060 - SCHERTZ/SEGUIN LGC-I&S
90 - Non Departmental
82 - Intragvrmmntl. Transfers
060-9000-821900 Transfers to 2025 SSLGC Revenue Improveme 14,495,650
82 - Intragvrmmntl. Transfers Totals: 14,495,650
90 - Non Departmental Totals:
92 - Debt Service
90 - Principal Payments
060-9200-902100 2025 Revenue Improvement
060-9200-904100 2022A SSLGC Revenue Improvement Bonds
060-9200-904300 2023 Revenue Imp Bonds
060-9200-905100 2022 Revenue Refunding Bonds
060-9200-908800 2016 Revenue Bds-SWIRFT Funding
060-9200-909200 2018 Revenue Refunding
90 - Principal Payments Totals:
91 - Interest Payments
060-9200-912100
2025
Revenue Improvement
060-9200-914100
2022A SSLGC Revenue Improvement Bonds
060-9200-914300
2023
Revenue bnp Bonds
060-9200-915100
2022
Revenue Refunding Bonds
060-9200-915500
2001
Revenue Bonds
060-9200-918800
2016
Revenue Bds-SWIRFT Funding
060-9200-919200 2018 Revenue Refunding
060-9200-919400 2016 SWIRFT-Board Participation
91 - Interest Payments Totals:
92 - Fiscal Agent Fees
060-9200-920000 Fiscal Agent Fees
92 - Fiscal Agent Fees Totals:
92 - Debt Service Totals:
060 - SCHERTZ/SEGUIN LGC-I&S Totals:
14,495,650
100,000
100,000
100,000
25,000
25,000
25,000
20,000
20,000
20,000
-
2,090,000
2,090,000
2,125,000
-
1,315,000
1,315,000
1,335,000
-
680,000
680,000
715,000
-
4,230,000
-
4,230,000
4,320,000
260,417
747,500
375,000
747,500
742,500
210,675
209,425
105,025
209,425
208,175
269,613
269,013
134,806
269,013
267,813
1,053,980
1,014,599
518,183
1,014,599
969,106
520,000
520,000
260,000
520,000
520,000
926,361
909,201
454,600
909,201
890,659
676,850
643,600
330,300
643,600
608,725
579,696
703,916
351,958
703,916
828,137
4,497,590
5,017,254
2,5299873
5,017,254
5,035,115
3,510
6,500
3,916
6,500
6,500
3,510
6,500
3,916
6,500
6,500
18,996,751 9,253,754 2,533,789 9,253,754 9,3619615
18,996,751 9,253,754 2,533,789 9,253,754 9,361,615
Page 23
SSLGC SSLGC REPAIR AND REPLACEMENT FUND - 061
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The SSLGC Repair and Replacement Fund is utilized for the repair and replacement of SSLGC's
water system infrastructure. Funds are transferred annually to this fund from O&M water rate
revenues and retained earnings.
Page 24
crnke-h� CraVM1#L
L O C A L G 0 V E R N M E N T C 0 R P 0 R A T 1 0 N
2026-27 Budget - SSLGC
Repair/Replacement Revenues
Account Number Account Name
FY2025
FY2026
FY2026
FY2026
FY2027
Actual
Budget
03/31/26
Estimates
Budget
061- SSLGC-REPAIR/REPL FUND
Revenue
Interest Revenues
061-361002 Investment Pools Interest Earnings
206,241
100,000
53,797
97,500
50,000
061-361004 Texas CLASS Interest Earnings
200,904
50,000
105,860
200,000
100,000
061-361020 Restricted Cash
79
50
11
40
25
Interest Revenues Totals:
407,224
150,050
159,668
297,540
150,025
Miscellaneous Revenues
061-362030 Miscellaneous Revenues
164
-
76
76
-
Miscellaneous Revenues Totals:
164
-
76
76
IntragovernmentalTrnsfrs
061-391058 Transfers from SSLGC Operating Fund
600,000
1,684,776
300,000
1,684,776
700,000
Intragovernmental Trnsfrs Totals:
600,000
1,684,776
300,000
1,684,776
700,000
Revenue Totals:
1,007,398
1,834,826
459,744
1,982,392
850,025
SSLGC-REPAIR/REPL FUND Totals:
1,007,388
1,834,826
459,744
1,982,392
850,025
Page 25
cre-��� A CrMf"I
L O C A L G O V E R N M E N T C O R P O R A T I O N
Account Number Account Name
061-SSLGC-REPAH;/REPL FUND
90 - Non Departmental
70 - Capital Outlay
061-9000-703000 Improvements Other Than Building
70 - Capital Outlay Totals:
90 - Non Departmental Totals:
98 - Use of Fund Balance
96 - Use of Retained Earnings
061-9800-960000 Use of Retained Earnings
96 - Use of Retained Earnings Totals:
98 - Use of Fund Balance Totals:
061 - SSLGC-REPAIR/REPL FUND Totals:
2026-27 Budget - SSLGC
Repair/Replacement Expenses
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
626,424
7,634,334
916,682
2,047,711
6,150,000
626,424
7,634,334
916,682
2,047,711
6,150,000
626,424
7,634,334
916,682
2,047,711
6,150,000
626,424
(5,799,508) (65,319) 15,299,9751
(5,799,508) - (65,319) (5,299,975)
(5,799,508) (65,319) (5,299,975)
1,834,826 916,682 1,982,392 850,025
Page 26
SSLGC SSLGC FUTURE DEVELOPMENT FUND - 062
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The SSLGC Future Development Fund was a fund created prior to SSLGC collecting Impact Fees.
The Future Development Fund is now utilized for items contributing to the development and
improvement of the SSLGC water system that do not qualify for Repair and Replacement Fund use
or Impact Fee Fund use.
Page 27
cf- •
L O C A L Q O V E R N M E N T C O R P 0 R A T 1 O N
Account Number Account Name
062 - SSLGC FUTURE DEVELOPMENT
Revenue
Interest Revenues
062-361002 Investment Pools Interest Earnings
062-361004 Texas CLASS Interest Earnings
062-361020 Restricted Cash
Interest Revenues Totals:
Miscellaneous Revenues
062-362078 Solar Power Project
Miscellaneous Revenues Totals:
Revenue Totals:
SSLGC FUTURE DEVELOPMENT Totals:
2026-27 Budget - SSLGC Future
Development Revenues
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/32/26 Estimates Budget
3,662 200 5,750 12,500 5,000
157,599 50,000 67,103 116,000 50,000
35 - 50 52 -
261,296
50,200
72,903 129,552
55,000
451,716
426,975
- 645,695
645,695
451,716
426,975
645,695
645,695
613,011
477,175
72,903 774,247
700,695
613,011 477,175 72,903 774,247 700,695
Page 28
crc-/�� A cr•
L O C A L G O V E R N M E N T COR P ORATION
Account Number Account Name
062 - SSLGC FUTURE DEVELOPMENT
90 - Non Departmental
32 - Professional Services
062-9000-320500 Professional Services
32 - Professional Services Totals:
70 - Capital Outlay
062-9000-702500 improvements to Buildings
062-9000-703000 Improvements Other Than Building
70 - Capital Outlay Totals:
90 - Non Departmental Totals:
98 - Use of Fund Balance
96 - Use of Retained Earnings
062-9800-960000 Use of Retained Earnings
96 - Use of Retained Earnings Totals:
98 - Use of Fund Balance Totals:
062 - SSLGC FUTURE DEVELOPMENT Totals:
2026-27 Budget - SSLGC Future
Development Expenses
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/2 Estimates Budget
44,485 (45,300)
38,800
38,800
44,485 (45,300)
38,800
38,800 -
- 252,786
35,109
47,327 -
2,312,800
1,950
36,008 230,000
- 2,565,586
37,059
83,335 230,000
44,485 2,520,286 75,859 122,135 230,000
(2,043,1111
(2,043,111)
(2,043,111) -
44,485 477,175 75,859 122,135 230,000
Page 29
SSLGC SSLGC IMPACT FEE FUND - 065
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The SSLGC Impact Fee fund is utilized to help pay for the expansion and additional capacity
required of water supply, treatment facilities, pump stations and storage tanks. Impact fees are
collected through a one-time charge imposed on new development in the City of Schertz and the
City of Seguin to help recover capital costs associated with SSLGC providing the infrastructure and
other required improvements to provide service to that new development. Land use assumptions and
capital improvements to be included in the impact fee calculations are updated and reviewed every
five years with the last update being in 2018.
Page 30
C.rakahlz A cravulOL
L 0 C A L G O V E R N M E N T C 0 R P 0 R A T 1 0 N
Account Number
Account Name
065-SSLGC IMPACT FUND
Revenue
Utility
065-343013
Water Impact Fee
Utility Totals:
Interest Revenues
065-361002
Investment Pools Interest Earnings
065-361004
Texas CLASS Interest Earnings
065-361020
Restricted Cash
Interest Revenues Totals:
Revenue Totals:
SSLGC IMPACT FUND Totals:
2026-27 Budget - SSLGC Impact Fund
Revenues
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
1,309,352
450,000
503,342
825,000
500,000
1,309,352
450,000
503,342
825,000
500,000
63,648
25,000
32,240
60,500
30,000
314,384
100,000
125,060
241,000
100,000
648
200
205
360
200
378,680
125,200
157,505
301,860
130,200
1,688,032 575,200 660,847 1,126,860 630,200
1,688,032 575,200 660,847 1,126,860 630,200
Page 31
C.r"waz 4 Cr•
L 0 C A L G O V E R N M E N T C O R P O R A T I O N
Account Number Account Name
065 - SSLGC IMPACT FUND
90 - Non Departmental
32 - Professional Services
065-9000-320500 Professional Services
32 - Professional Services Totals:
70 - Capital Outlay
065-9000-703000 Improvements Other Than Building
70 - Capital Outlay Totals:
90 - Non Departmental Totals:
98 - Use of Fund Balance
96 - Use of Retained Earnings
065-9800-960000 Use of Retained Earnings
96 - Use of Retained Earnings Totals:
98 - Use of Fund Balance Totals:
065 - SSLGC IMPACT FUND Totals:
2026-27 Budget - SSLGC Impact Fund
Expenses
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
166,759
4,0651
17,634
32,634
166,759
(4,065)
17,634
32,634 -
65,408
4,458,299
52,333
95,970 3,030,304
65,408
4,458,299
52,333
95,970 3,030,304
232,168
4,454,234
69,967
128,604 3,030,304
(3,879,034) (2,400,104)
(3,879,034) - - (2,400,104)
- (3,879,034) - - (2,400,104)
232,168 575,200 69,967 128,604 630,200
Page 32
SSLGC SSLGC RESERVE FUND - 066
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The S SLGC Reserve Fund was established to maintain according to bond covenants. The covenants
require a balance of the annual average debt service payment of the earlier bonds issued.
Page 33
cre-��� * Cravmlm
L O C A L G O V E R N M E N T C O R P O R A T I O N
Account Number Account Name
066 - SSLGC RESERVE FUND
Revenue
Interest Revenues
066-361002 Investment Pools Interest Earnings
066-361004 Texas CLASS Interest Earnings
066-361020 Restricted Cash
Interest Revenues Totals:
Revenue Totals:
SSLGC RESERVE FUND Totals:
2026-27 Budget - SSLGC Reserve Fund
Revenues
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
53,932 30,000 24,454 45,000 30,000
22,873 10,000 7,936 15,000 10,000
0 0
76,804
40,000
32,390
60,000
40,000
76,804
40,000
32,390
60,000
40,000
76,804 40,000 32,390 60,000 40,000
Page 34
SSLGC SSLGC RATE STABILIZATION FUND - 057
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The SSLGC Rate Stabilization Fund was created in 2017 by the SSLGC Board of Directors to be
used in order to prepare for volatile periods which can greatly impact the rates of SSLGC water
customers are charged and can be used to avoid passing along pricing peaks to these customers.
These funds can only be used based upon staff recommendation and Board of Directors approval.
The fund balance for the rate stabilization fund will be evaluated annually and any adjustments due
to anticipated needs may be made by the Board of Directors.
Page 35
crake-ft� (A Cr
L O C A L G. 0 V E R N M E N T C 0 R P 0 R A T 1 0 N
Account Number Account Name
057 - SSLGC Rate Stabilization Fund
Revenue
Interest Revenues
057-361002 Investment Pools Interest Earnings
057-361003 Treasuries Interest Earnings
057-361004 Texas CLASS Interest Earnings
057-361020 Restricted Cash
Interest Revenues Totals:
Intragovernmental Trnsfrs
057-391058 Transfers from SSLGC Operating Fund
057-391063 Transfers from SSLGC Operating Fund
Intragovernmental Trnsfrs Totals:
Revenue Totals:
SSLGC Rate Stabilization Fund Totals:
2026-27 Budget - SSLGC Rate
Stabilization Revenues
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
101,175
165
50,000
50
42,827
99
78,000
105
50,000
50
101,341
50,050
42,926
78,105
50,050
101,341
50,050
42,926
78,105
50,050
201,341
50,050
42,926
78,105
50,050
Page 36
cyakakir- Cre-v�
L 0 C A L G O V E R N M E N T C 0 R P 0 R A T 1 O N
Account Number Account Name
057 - SSLGC Rate Stabilization Fund
90 - Non Departmental
82 - Intragvrmmntl. Transfers
057-9000-825800 Transfers to SSLGC Operating Fund
82 - Intragvrmmntl. Transfers Totals:
90 - Non Departmental Totals:
98 - Use of Fund Balance
96 - Use of Retained Earnings
057-9800-960000 Use of Retained Earnings
96 - Use of Retained Earnings Totals:
98 - Use of Fund Balance Totals:
057 - SSLGC Rate Stabilization Fund Totals:
2026-27 Budget - SSLGC Rate
Stabilization Expenses
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
344,500 344,500
344,500 - 344,500 -
- 344,500
344,500 -
- 1344,500)
1266,395) -
- (344,500)
- (266,395) -
- (344,500)
(266,395) -
78,105 -
Page 37
SSLGC SAWS I&S FUND - 069
2026/27 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP.
The SAWS I&S Fund accounts for contributions from San Antonio Water Systems toward the
payment of principal and interest of the SSLGC Contract Revenue Refunding Bonds, Series 2019.
Page 38
C.%A�� 4 CFMVMIOL
L 0 C A L G O V E R N M E N T C O R P O R A T I O N
Account Number
Account Name
069 - SSLGC I&S - SAWS
Revenue
Interlocal Agreement
069-331690
Interlocal Agreement / San Antonio
Interlocal Agreement Totals:
Interest Revenues
069-361004
Texas CLASS Interest Earnings
069-361020
Restricted Cash
Interest Revenues Totals:
Revenue Totals:
SSLGC 18S - SAWS Totals:
2026-27 Budget - SSLGC SAWS I&S
Revenues
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
1,388,294
1,392,206
433,379
1,392,206
1,390,725
1,388,294
1,392,206
433,379
1,392,206
1,390,725
23,024
2,000
13,705
16,000
10,000
111
100
(17)
(50)
-
23,135
2,100
13,687
15,950
10,000
1,411,429 1,394,306 447,066 1,408,256 1,400,725
2,411,429 1,394,306 447,066 1,408,156 1,400,725
Page 39
cre_��� A Cr"=Zft
L O C A L G O V E R N M E N T C O R P O R A T I O N
Account Number Account Name
069 - SSLGC I&S - SAWS
92 - Debt Service
90 - Principal Payments
069-9200-909500 2019 SSLGC Refunding Bonds -SAWS
90 - Principal Payments Totals:
91 - Interest Payments
069-9200-919500 2019 SSLGC Refunding Bonds -SAWS
91 - Interest Payments Totals:
92 - Fiscal Agent Fees
069-9200-920000 Fiscal Agent Fees
92 - Fiscal Agent Fees Totals:
92 - Debt Service Totals:
069 - SSLGC I&S - SAWS Totals:
2026-27 Budget - SSLGC SAWS I&S
Expenses
FY2025 FY2026 FY2026 FY2026 FY2027
Actual Budget 03/31/26 Estimates Budget
725,000 725,000 740,000
725,000 725,000 740,000
683,294 667,206 337,681 667,206 650,725
683,294 667,206 337,681 667,206 650,725
1,000
400
1,000
1,000
- 1,000
400
1,000
1,000
683,294 1,393,206
338,081
1,393,206
1,391,725
683,294 1,393,206 338,081 1,393,206 1,391,725
Page 40
FY2027-2031
Capital Improvement Projects/Equipment 5-Year Plan
FY
Project
Projected Cost
Approved Funding
Fund Source
2027
1
Cowey (42" Guadalupe WTP to Surge Tank) & Elm
Creek (36" 467 Vault to Hal Baldwin Pump Station)
$ 41,000,000
$ 41,000,000
Bonds/1F
Parallel Pipeline Projects (Construction)
2
Gonzales Well improvements project (1 wells)
$ 2,800,000
$ 2,800,000
Bonds
3
Pressure filter rehab project
$ 1,500,000
$ 1,500,000
Bonds
4
Emergency Preparedness Plan Implementation -
Emergency Generators/GVEC Electric Feeds
$ 2,000,000
$ 2,000,000
Bonds
5
Gonzales WTP train #2 gravity filter media
replacement project
$ 1,000,000
$ 1,000,000
RR
6
Existing wellfield fencing/entrances and road
improvements
$ 150,000
$ 150,000
RR
7
Pipeline Condition Assessment Phase 1- 42"
Gonzales WTP to Surge Tank
$ 1,100,000
$ 1,100,000
Bonds
8
Upgrade Seguin POD infrastructure
$ 2,500,000
$ 2,500,000
Bonds
Recurring Capital line items
9
Pump and motor
$ 400,000
$ 400,000
RR
10
Valve and actuator
$ 150,000
$ 150,000
RR
11
Electrical
$ 50,000
$ 50,000
RR
12
Plant/Wellfield
$ 100,000
$ 100,000
RR
13
Water Transmission mains
$ 150,000
$ 150,000
RR
TOTALI
$ 52,900,000 1
$ 52,900,OOOJL
FY
I Project
Projected Cost
Approved Funding
Fund Source
2028
1
Gonzales Well improvements project (1 well)
$ 3,000,000
$ 3,000,000
Bonds
2
Hal Baldwin BPS Small HSP station rehab
$ 3,000,000
$ 3,000,000
Bonds
3
Gonzales WTP train #2 filter media replacement
$ 2,000,000
$ 2,000,000
Bonds
4
Emergency Preparedness Plan Implementation -
Emergency Generators/GVEC Electric Feeds
S 2,000,000
$ 2,000,000
Bonds
5
Pipeline Condition Assessment Phase 2 - 42" and
36" Surge Tank to Hal Badwin Pump Station
$ 1,000,000
$ 1,000,000
Bonds
Recurring Capital line items
6
Pump and motor
$ 400,000
$ 400,000
RR
7
Valve and actuator
$ 150,000
$ 150,000
RR
8
Electrical
$ 50,000
$ 50,000
RR
9
Plant/Wellfield
$ 100,000
S 100,000
RR
10
Water Transmission mains
$ 150,000
$ 150,000
RR
TOTALI
$ 11,850,000 1
$ 11,850,000
FY
Project
Projected Cost
Approved Funding
Fund Source
2029
1
Gonzales Well improvements project (1 wells)
$ 3,000,000
$ 3,000,000
Bonds
2
Gonzales Water Treatment Plant Clearwell 1
Painting
$ 750,0001
$ 750,000
RR
3
BPS Tank 2 Painting
$ 750,000
$ 750,000
RR
4
Emergency Preparedness Plan Implementation -
Emergency Generators/GVEC Electric Feeds
$ 2,000,000
$ 2,000,000
Bonds
5
Pipeline Condition Assessment Phase 3 - 30" FM
467 Vault to Seguin
$ 500,000
$ 500,000
Bonds
Recurring Capital line items
6
Pump and motor
$ 400,000
$ 400,000
RR
7
Valve and actuator
$ 150,000
$ 150,000
RR
8
Electrical
$ 50,000
$ 50,000
RR
9
Plant/Wellfield
$ 100,000
$ 100,000
RR
10
Water Transmission mains
$ 150,000
$ 150,000
RR
Page 41
FY2027-2031
Capital Improvement Projects/Equipment 5-Year Plan
I I I TOTAL] $ 7,850,000 1$ 7,850,000 1 1
FY
Project
Projected Cost
Approved Funding
Fund Source
2030
Additional Surge/Storage Tank
$ 4,000,000
$ 4,000,000
Bonds
1
2
Emergency Preparedness Plan Implementation -
Emergency Generators/GVEC Electric Feeds
$ 2,000,000
$ 2,000,000
Bonds
3
Pipeline Condition Assessment Phase 4 - 36" Hal
Baldwin Pump Station to Marion
$ 1,000,000
$ 1,000,000
Bonds
4
Gonzales Well improvements project (1 wells)
$ 3,000,000
$ 3,000,000
Bonds
Recurring Capital line items
5
Pump and motor
$ 400,000
$ 400,000
RR
6
Valve and actuator
$ 150,000
$ 150,000
RR
7
Electrical
$ 50,000
$ 50,000
RR
8
Plant/Wellfield
$ 100,000
$ 100,000
RR
9
Water Transmission mains
$ 150,000
$ 150,000
RR
TOTALI
$ 10,850,000 1
$ 10,850,000
FY
Project
Projected Cost
Approved Funding
Fund Source
2031
Gonzales WTP Train #1 HSP Rehabilitation
$ 4,000,000
$ 4,000,000
Bonds
Gonzales Well improvements project (1 wells)
$ 3,000,000
$ 3,000,000
Bonds
Gonzales WTP train #2 filter media replacement
$ 2,000,000
$ 2,000,000
Bonds
Emergency Preparedness Plan Implementation -
Emergency Generators/GVEC Electric Feeds
$ 2,000,000
$ 2,000,000
Bonds
Recurring Capital line items
Pump and motor
$ 400,000
$ 400,000
RR
Valve and actuator
$ 150,000
$ 150,000
RR
Electrical
$ 50,000
$ 50,000
RR
Plant/Wellfield
$ 100,000
$ 100,000
RR
Water Transmission mains
$ 150,000
$ 150,000
RR
TOTAL
$ 11,850,000
$ 11,850,000
1
2
3
4
5
6
7
8
9
FY2026-2030 Total $ 95,300,000
$ 95,300,000
SSLGC = Schertz/Seguin Local Government Corporation
Bonds - New Utility Revenue Bond Issue
SWIFT Bonds - TWDB Existing Bond Funding
FY27 - Current Year Funding
IF - Water Impact Fund
RR- Repair & Replacement Fund
Page 42
"Exhibit B"
SSLGC Resolution R26-20
Resolution # SSLGC R26-20
SCHERTZ/SEGUIN LOCAL GOVERNMENT CORPORATION
STATE OF TEXAS
COUNTY OF GUADALUPE
A RESOLUTION ADOPTING THE SCHERTZ/SEGUIN LOCAL GOVERNMENT
CORPORATION FISCAL YEAR 2026-2027 BUDGET AND MAKING
APPROPRIATION IN ACCORDANCE WITH SAID BUDGET
WHEREAS, in accordance with the Schertz/Seguin Local Government Corporation Bylaws, it is necessary to
adopt a budget for the fiscal year 2026-2027; and
WHEREAS, a proposed annual budget for the period commencing October 1, 2026 and ending September 30,
2027 has been prepared by the Schertz/Seguin Local Government Corporation General Manager and the City of
Seguin Director of Finance, and the Board of Directors has considered the proposed budget; and
WHEREAS, the budget for the fiscal year 2026-2027 for the Schertz/Seguin Local Government Corporation is
attached.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE
SCHERTZ/SEGUIN LOCAL GOVERNMENT CORPORATION:
The budget for the fiscal year commencing October 1, 2026 and ending September 30, 2027 is hereby approved
and adopted.
Passed and approved this the 16th day of2026.
Attest:
Drew Engelke, Secretary
. OR
Robert Westbrook, Assistant Secretary
Richard Braud, President
1of1
SIGNED ORIGINAL(S): 1