FY 2022-2023 Adopted Budget

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Fiscal Year 2022 - 2023

Approved Annual Budget


www.celina-tx.gov


FY 2022-2023

ADOPTED BUDGET AND FINANCIAL PLAN “This budget will raise more revenue from property taxes than last year's budget by an amount of $6,954,614, which is a 44.22 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $4,559,356.” The above information is presented on the cover page of the City of Celina’s FY2023 Proposed Budget to comply with requirements of Section 102.005(b) of the Texas Local Government Code.

CITY COUNCIL RECORD VOTE

The members of the governing body voted on the adoption of the budget as follows:

FOR:

Philip Ferguson, Place 1 Andy Hopkins, Place 3 Mindy Koehne, Place 5

Jay Pierce, Place 2 Wendie Wigginton, Place 4 Tony Griggs, Place 6

AGAINST: PRESENT and not voting:

Sean Terry, Mayor

ABSENT:

Tax Rate Property Tax Rate No-New-Revenue Tax Rate No-New Revenue M&O Rate Voter-Approval Tax Rate Debt Rate

Adopted 2021-2022 $ $ $ $ $

0.645000 0.586330 0.414865 0.645000 0.215615

Proposed 2022-2023 $ $ $ $ $

0.634759 0.548349 0.360099 0.634759 0.262057

The total amount of municipal debt obligations secured by property taxes for the City of Celina is $272,945,000. Page 1


HB 1495: Lobby Reporting/Budgeting The 86th Legislature passed HB 1495 to increase the transparency of local government lobbying. In accordance with Section 104.0045 of the Texas Local Government Code as amended by HB 1495 – Itemization of Certain Expenditures Required in Certain Political Subdivision Budgetsexpense line items for public notices and lobbying efforts are provided below:

Adopted Amended Estimated Proposed FY2021-2022 FY2021-2022 FY2021-2022 FY2022-2023 Lobbying Services $ Public Notices $

3,208 $ 15,600 $

3,208 $ 25,000 $

3,208 $ 25,000 $

3,208 17,100

City Manager’s Office: Jason Laumer, City Manager Karla Stovall, Assistant City Manager Prepared By: Robin Bromiley, MSA, CGFO, Director of Finance Aimee Rae Ferguson, Budget Manager Page 2


Table of Contents

Truth-In-Taxation Statement .............................................................................................................................. 1 HB1495: Lobby Reporting/Budgeting ................................................................................................................. 2 Mayor and City Council ....................................................................................................................................... 5 Celina Fast Facts .................................................................................................................................................. 6 Life Connected ..................................................................................................................................................... 7 Core Values .......................................................................................................................................................... 8 Organizational Chart ........................................................................................................................................... 9 City of Celina Flywheel ...................................................................................................................................... 10 City Manager Letter........................................................................................................................................... 11 Budget Summary ............................................................................................................................................... 13 Property Values and Tax ................................................................................................................................... 21 Adopted Tax Rate .............................................................................................................................................. 22 Personnel/Full-Time Equivalents (FTE)............................................................................................................. 27 Employee Compensation .................................................................................................................................. 30 Fund Balance and Reserve ................................................................................................................................ 31 General Fund ............................................................................................................................................... 31 Water/Wastewater Fund ............................................................................................................................ 34 Integrity Fund .............................................................................................................................................. 37 Capital Acquisition Fund .............................................................................................................................. 37 Capital Improvement Fund.......................................................................................................................... 37 Debt Obligations................................................................................................................................................ 40 City Fund Summary ........................................................................................................................................... 41

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Table of Contents General Operating Funds General Fund ............................................................................................................................................... 48 Revenue Summary ....................................................................................................................................... 49 Debt Service Fund........................................................................................................................................ 51 Enterprise Funds Water/Wastewater Fund ............................................................................................................................ 55 Solid Waste Fund ......................................................................................................................................... 56 Water/Wastewater Infrastructure, Impact & Capital Fee Fund ................................................................. 57 Stormwater Drainage Fund ......................................................................................................................... 58 Utility Vehicle & Equipment Replacement Fund ......................................................................................... 59 Special Revenue Funds Park Fee Fund .............................................................................................................................................. 63 Grants Fund ................................................................................................................................................. 64 Law Enforcement Fund................................................................................................................................ 65 Court Security/Technology Fund ................................................................................................................. 66 Technology Fund ......................................................................................................................................... 67 Integrity Fund .............................................................................................................................................. 68 Downtown Fund .......................................................................................................................................... 69 Developer Capital Fees ................................................................................................................................ 70 Wilson Park Fees ......................................................................................................................................... 71 Governmental Funds Street Construction Fund ............................................................................................................................ 75 Roadway Impact Fund ................................................................................................................................. 76 Vehicle & Equipment Replacement Fund.................................................................................................... 77 Capital Acquisition Fund .............................................................................................................................. 78 Road Capital Recovery ................................................................................................................................. 79 Capital Improvement Project Bond Fund ......................................................................................................... 83 TIRZ #11 – Downtown Celina ............................................................................................................................ 87 Component Units Economic Development Corporation Fund ................................................................................................. 91 Community Development Corporation Fund .............................................................................................. 93 Tax Rate Calculation Worksheet ....................................................................................................................... 95 Budget & Tax Rate Ordinances ....................................................................................................................... 107

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Mayor and City Council

List in order (from left to right) Wendie Wigginton ....................................................... Deputy Mayor Pro Tem/Place 4 Mindy Koehne .............................................................. Place 5 Philip Ferguson ............................................................ Place 1 Sean Terry .................................................................... Mayor Andy Hopkins ............................................................... Place 3 Tony Griggs .................................................................. Place 6 Jay Pierce ..................................................................... Mayor Pro Tem/Place 2

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Celina Fast Facts Updated August 2022

ECONOMIC DEVELOPMENT CORPORATION

Population City Limits

Service Area

Population 2022

30,334

37,765

Population 2026

53,706

64,652

Trade Area: 135,933 2021 Single Family Permits: 2,433 Buildout Population: 380,000

Current: 42 square miles Projected: 78 square miles Zip Codes: 75009 (Celina) 75078 (Prosper)

Demographics

76227 (Aubrey)

Median Age: 37 Education 48% Bachelor’s/Grad/Prof Degree 28% Some College 20% High School Graduate Median Household Income: $124,375 Average Home Value: $583,446

Transportation Airports Dallas Love Field Airport – 38.6 Miles/45 Min DFW Airport – 37.4 Miles/45 Min

Major Highways N/S: Dallas North Tollway, US 289, FM 1385, FM 2478 E/W: FM 428, FM 455, Outer Loop (Est. comp. 2021-22)

2.8%

7.4% 0.0% 1.3% 0.7%

Celina ISD: 1 high school, 1 middle school, and 3 elementary schools

64,652

57,572

50,150

Education

41,190

82.8%

37,765

Projected Growth

5.0%

Prosper ISD (in Celina): 3 elementary schools Collin College: Celina Campus (open August 2021) Page 6

Celina Economic Development Corporation | (972) 382-3455 | info@celinaedc.com


WHAT DOES “LIFE CONNECTED” MEAN? Celina is literally wired for connectivity with high‐speed fiber but also encourages personal connections through interconnected trails, open patios, and a thriving City square. Businesses and communities are built on these connections.

Celina brings people together. BUSINESS SPOTLIGHT VIDEOS Business Spotlight videos are produce to introduce Celina’s small businesses to out community, providing free advertisement opportunities on our Youtube channel and in the monthly Life Connected newsletter

LIFEINCELINATX.COM Our lifestyle website features sections for Live, Work, Play and Learn activities around Celina.

LIFE IN CELINA PODCAST The official community podcast of Celina,.On every episode, we celebrate and share the stores behind the amazing people, businesses, and groups that make Celina Home.

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INTEGRITY • • • •

We do the right thing at all times We are committed to building and maintaining credibility and trust both internally and externally We are accountable in our words and actions We question that which may be inconsistent with our Core Values

COMMUNITY • • • • •

We are a unified body and work as a team When we disagree, we resolve it according to our Core Values We value and respect all employees and our customers We foster a culture that includes understanding, support, balance and a sense of humor We embrace openness, diversity and inclusion

EXCELLENCE • • • •

We always do our best We embrace innovation and efficiency while remaining good stewards of City resources We are accountable and take pride in our work We seek opportunities to learn and expand our professional horizons

SERVICE • • • •

We are selfless public servants and believe in helping other We treat everyone the way we wish to be treated We are caring and empathetic in all we do We work to deliver excellent service to all we encounter

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FINANCE

COURT

FACILITIES

STREETS

CID

HUMAN RESOURCES

UTILITY BILLING

SPECIAL EVENTS

FLEET

BUILDING INSPECTIONS

GIS

CODE

MARKETING & COMMUNICATIONS

SRO

PERMITS

PLANNING AND ZONING

DEVELOPMENT SERVICES

PURCHASING

INFORMATION TECHNOLOGY

WASTEWATER

STRATEGIC SERVICES

PATROL

PARKS AND RECREATION

INTERNAL SERVICES

MUNICIPAL JUDGE

WATER

LIBRARY

ADMINISTRATION

CITY MANAGER

OPERATIONS

PUBLIC WORKS

ADMINISTRATION

ENGINEERING

PUBLIC SERVICES

POLICE DEPARTMENT

CITY ATTORNEY

MAYOR AND CITY COUNCIL

RESIDENTS OF CELINA

Organizational Chart

CITY SECRETARY

LIFE CONNECTED

ORGANIZATIONAL DEVELOPMENT

INSPECTIONS

FIRE PREVENTION

FIRE DEPARTMENT

EMS

EMERGENCY MANAGEMENT

ADMINISTRATION


Life Connected.

EXCELLENCE

City of Celina Flywheel

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COMMUNITY

*

INTEGRITY

*

SERVICE Page 10


July 29, 2022 Honorable Mayor and Members of Council: The Fiscal Year 2022-2023 (FY23) budget, beginning October 1, 2022, is presented here for your review and has been adopted in accordance with Texas law and the City of Celina Charter. The FY2022-2023 budget, as presented, is balanced for all funds, and continues to provide exceptional service to the residents of Celina. The provisions within this budget are based on the guiding principles established and confirmed in the City Council’s Strategic Plan, Comprehensive Plan, and Core Values. These Core Values represent our highest aspirations, our moral code and what we are deeply passionate about. Excellence, Community, Integrity, and Service are the foundation of the organization for which the departmental budgets are built. Living Life Connected. ensures every decision about the City is made through the lens of rightful actions, honesty, transparency, and mindfulness for our future success. As we look to the upcoming fiscal year and what we as a City would like to accomplish, it helps to reflect on the prior fiscal year and the strides that we have made together. Celina continues to experience high growth and in November 2021, Dallas Business Journal named Celina the #1 Fastest Growing City in North Texas based on population growth from 2016-2020. With unprecedented population growth, the ability to provide adequate public safety to our residents is imperative. Design of the Law Enforcement Center and Fire Station #3 are in their final stages and all sites for future police and fire stations have been purchased. Commercial growth continues with Methodist Health System announcing its plans to build a $200 million hospital at the corner of Dallas North Tollway and FM428, opening in 2025. Scottish Rite for Children issued a press release announcing the purchase of 76 acres of land near the intersection of Dallas Parkway and Punk Carter Parkway. Other businesses such as ServePro, Starbucks, and 7Eleven continue to be attracted to the opportunities Celina provides. Through our sustained relationship with Celina Independent School District, Celina’s youth will also experience great opportunities with the opening of the new Celina Middle School and additional schools slated for years to come. In May, the City and Celina ISD announced an agreement to preserve the Bobcat Field Complex which will see the stadium repurposed into an amphitheater as part of a linear park to be developed along Doe Branch Creek. Additionally, one of the existing buildings located in the Complex is currently being redeveloped into a community center for Celina’s seniors.

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This year, we established the Neighborhood Integrity Program which provides grants to HOA’s to revitalize neighborhood amenities and features. The 2022 – 2024 Strategic Plan was also adopted by the City in May. By adhering to the Strategic Plan, the City will focus fiscal decisions on actionable items that will impact the city. The Executive Summary, City Fund Summary, and Adopted Fund Budgets that follow this letter provide an overview of revenue and expenditure budgets for FY2023 and the financial impact comparison to the previous fiscal year. We are leading a great City and will continue to achieve great things in FY2023. Respectfully submitted,

Jason Laumer City Manager

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Fiscal Year 2022 - 2023

Budget Summary

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www.celina-tx.gov Page 14


Budget Development The annual operating budget for the City of Celina is the conclusion of many hours of work that continues through the year until the adoption of both the tax rate and budget in September 2022 for Fiscal Year 2022-2023. The City Manager, Executive Team, department directors and staff work together throughout the budget process regarding priorities by placing the needs of the community first and in line with the City Council’s Strategic Plan and Core Values. Our Core Values are the foundation of the organization for which the departmental budgets are built and are as follows: • • • •

Be Service focused Place the Community first Make ethical (Integrity) decisions Maximize efficiency through Excellence

The City of Celina’s internal core value system stems from the philosophy of Servant Leadership and the belief that as public servants, all actions stem from the obligation to put the needs of the residents first and dedicate our decision making and actions to the ideal that City employees exist to serve the people. These Core Values represent our highest aspirations, our moral code and what we are deeply passionate about. All of this in tandem embodies “Life Connected.” making a genuine connection from the City to all residents and businesses. Living “Life Connected.” is how we as the City, bring life to our core values; ensuring every decision about the City is made through the lens of rightful actions, honesty, transparency, and mindfulness for our future success. These strategic plans and core values are designed to work in conjunction and are designed to serve as the foundation for each annual budget. The City of Celina’s mission is to preserve its agricultural heritage and flourish as a close-knit, ever-growing family. In May 2022, the City Council adopted its updated 2022-2024 Strategic Plan to provide a unique and extraordinary quality of life complemented by a significant array of high-tech and desirable businesses, agritourism assets, unique destinations, and connections.

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The seven strategic plan goals for 2022-2024 are: • • • • • • •

Be the LIFE CONNECTED. City Be the UNIQUE City Be the City of THE FUTURE, CONNECTED TO ITS PAST Be the City BUILT ON PUBLIC SAFETY Be the City of SERVANT LEADERS Be the City of INNOVATIVE INFRASTRUCTURE Be the City of SMALL BUSINESS

By adhering to the Strategic Plan, the City will focus fiscal decisions on actionable items that will impact the city. In April 2021, the Celina 2040 Comprehensive Plan was implemented. The Comprehensive Plan provides a framework for sustainable fiscal decisions to ensure the community vitality over time. Every financial decision made by the City will use this framework to ensure that each initiative will adhere to the needs of the residents.

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The City Manager and Executive Team review all budget requests for alignment with Council direction with reference to the City’s Strategic and Comprehensive Plans. Collectively, these plans outline a path that will ensure that Celina maintains its rural and welcoming feel while facilitating new development and improvements in the right way.

Budget Schedule The annual budget process begins in January each year. Each January, the City holds a budget kick-off meeting. The budget calendar outlining key dates for the upcoming budget year as well as the budget manual outlining the important components that each department is responsible for is provided. The City of Celina utilizes a budget planning software provided by McLain Decision Support Systems called mBudget to help develop the upcoming year’s budget and future planning years. The software provides the detail budget and helps directors to complete their end of year forecasts along with capital requests, new service level requests and new staffing request for the new fiscal year. In February, mBudget is opened for directors to begin formulating their budgets. In March and April, Finance provides up-to-date information and helps to answer questions as necessary for the departments to begin finalizing their budget requests. In April, preliminary budgets are submitted for review by the Executive Team. After budgets have been submitted, Finance completes a review of all revenues and expenditures for the new year and will adjust as needed. This process is completed by the end of May each year. Budget Workshop with the Executive Team and each department is held in June. During workshop the financial position of the City is discussed as well as budget priorities for the upcoming year. Base budgets, capital and new staff requests for each department are assessed and adjustments are made as appropriate. Certified appraisals from both Collin and Denton Counties are submitted at the end of July and Finance formulates a final proposed operating budget that is balanced and is in conformity with the City’s fund balance requirements.

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At the end of July, the City Manager presents a proposed budget to the City Council in council workshop. In September, public hearings are held for the proposed budget and proposed tax rate to gather public feedback. The last step is the formal adoption of the tax rate and budget by ordinance during the September council meeting. Once adopted, the tax rate and budget go into effect October 1 for the start of the new fiscal year.

Budget Calendar 01/27/22

City Manager and Directors receive Budget Calendar

01/31/22

Directors receive FY2023 Budget Manual MBudget opened for Directors to update: --FY2022 Estimates --FY2023 Budget Year

02/07/22

--FY2024 Planning Year --FY2025 Planning Year --FY2026 Planning Year --FY2027 Planning Year

03/02/22 04/08/22

VERF meeting - Overview/ Update Fleet Schedule (VERF), determine budget needs All Budget Data (FYE estimates and budget years 2022, 2023, 2023, 2024, 2025, 2026,2027) to be completed by Directors in MBudget.

05/05/22

Follow up VERF meeting

06/13/22 -

BUDGET WORKSHOP - City Manager and Directors – Management Team Open Discussion on

06/16/22

Budgeted Priorities and Plans (Funds 102, 120, 123)

06/17/22 07/01/22

Internal Budget Meetings

07/25/22

Received Certified Appraisal Rolls from Chief Appraiser §26.01(a)

07/29/22

Council Budget Work Session (Provide Council proposed budget during this meeting)

08/09/22

Regular City Council Meeting – Submit no-new -revenue and voter-approval tax rates to City Council. City Council Meeting ·

Hold Budget Hearing (prior to date of tax levy)

·

Hold Tax Rate Hearing

09/13/22

Adopt Budget and Tax Rate

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Combined Budget Summary The Combined Budget Summary is inclusive of the General Operating funds, Enterprise funds, Special Revenues funds, Governmental funds, Capital Improvements funds, TIRZ 11 fund, and Component Units. The total adopted appropriations budget for all funds including the Capital Improvement Project fund is $148.67 million for FY2022-2023. The total adopted revenues budget for all funding including Capital Improvement is $92.19 million for FY2022-23. The Combined Budget Summary is in the section entitled City Fund Summary and shows a detailed look at revenues and expenditures by category. Each fund identified on this schedule shows beginning balances, revenues, and expenditures. Revenues are broken down by type and expenditures are broken down by category including General Government, Public Safety, Development Services, Public Services, Utilities, Debt Services, and Transfers Out. The City of Celina utilizes a fiscally conservative strategy when projecting revenues and expenditures. Revenue and expenditure patterns are closely monitored so that adjustments can be made readily throughout the year with amendments going before the City Council for approval.

Total Combined Revenues The City of Celina takes a stable approach when projecting revenues. Residential and commercial growth, along with economic expectations, are primary drivers in estimating revenues. In the past several years, the City of Celina has enjoyed a relatively stable upward revenue trend. This trend is caused by growth in population, property values, sales tax, and the development of residential communities. While monitoring changes in building permit fee revenues, the City still anticipates residential growth during the next several years, focus on the revenue structure for the future will shift more towards sales tax growth with commercial business. The City of Celina is striving to diversify its revenues, expand the City tax base through economic expansion, maintain healthy financial reserves and hire and retain a topquality workforce. The City strives to deliver services in a customer friendly, probusiness and pro-development manner.

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The major Source of Funds revenue categories for the City of Celina are Ad Valorem Taxes, Sales Taxes, Licenses and Permits, and Rates, Fees, and Charges. All sources of funding with the exception for the Capital Improvement Project fund (CIP) planned for 2022-2023 is $92.09 million an increase over the adopted 20212022 revenue budget by $20,152,249 or 28.02%. The following matrix reflects the sources of all funds by category:

Adopted 2021-2022

Sources of Funds Ad Valorem Taxes Sales Taxes Franchise & Other Taxes Licenses & Permits Rates, Fees and Charges Misc/Intergovernmental Interest Income Transfers In Total Sources

$ $ $ $ $ $ $ $ $

15,201,611 4,365,000 617,000 10,022,000 36,532,491 2,288,862 520,500 2,385,478 71,932,942

Adopted 2022-2023

Sources of Funds Ad Valorem Taxes Sales Taxes Franchise & Other Taxes Licenses & Permits Rates, Fees and Charges Misc/Intergovernmental Interest Income Transfers In Total Sources

$ $ $ $ $ $ $ $ $

% of Total

22,311,200 24.23% 7,033,570 7.64% 997,450 1.08% 10,025,000 10.89% 44,347,275 48.16% 2,335,850 2.54% 518,950 0.56% 4,515,896 4.90% 92,085,191 100.00%

Change Year % Change Over Year $ $ $ $ $ $ $ $ $

7,109,589 2,668,570 380,450 3,000 7,814,784 46,988 (1,550) 2,130,418 20,152,249

46.77% 61.14% 61.66% 0.03% 21.39% 2.05% -0.30% 89.31% 28.02%

The City of Celina’s primary source of revenue is Ad Valorem or property tax. This year, $22,311,200 has been budgeted for all property tax collections including delinquents, penalties and for payments to the tax increment reinvestment zones (TIRZ). Sales tax revenue for all funds is expected to grow 61.14% over last year. An adopted budget of $7.03 million has been forecast for the upcoming year across all funds. Celina has enjoyed continued sales tax growth year over year. The original adopted sales tax budgets for 2020-2021 was $2.97 million, and $4.37 for 2021-2022 respectively. Sales tax revenue is net of all sales tax rebates and contractual agreements. Rates, fees, and charges for service is adopted for FY2023 at $44,347,275 and represents about 48.16% of the City’s funding of operations. The increase in rates, fees, and charges over 2022 is $7,814,784 or about 21.39%.

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A percentage of the adopted city-wide rates, fees and charges for service are budgeted for water and wastewater services representing $27.58 million or 62.18% of the $44.35 million projected for 2023. Of this amount, $13,600,000 or 48.28% comes from water sales, $8,100,000 or 28.75% for wastewater sales, $4,435,000 or 15.74% from water/wastewater connection fees, and an additional $1,481,400 or 5.26% from other services including meter and developer revenue. In June 2022, the City created a new Enterprise fund from the Water/Wastewater Fund called the Solid Waste Fund. All revenues and expenditures for sales and services that were held in the Water/Wastewater Fund were transferred into the Solid Waste Fund. The Solid Waste Fund provides for the collection of solid waste and disposal along with recycling services and maintaining of the public rights-of-way in the City. Rates and fees for services are adopted at $2,478,000 for the upcoming year. Operational costs for contracted garbage and recycling services and maintaining of the rights-of way is adopted at $2,510,000. Another major source of revenue originates from licenses and permits. These revenues are generated for services rendered and user fees charged for permits, construction inspection fees, fire/ems and police fees, and other related services. In 2023, a budget of $10,025,000 has been adopted which is $3,000 increase over the adopted 2022 budget. Transfers In are a part of the total sources of funds and is adopted at $4,515,896. This number reflects one-time transfers for infrastructure improvements and reimbursement of in-kind services across the funds. The remaining revenue is attributable to other types of services and interest income. The transfers also include the funding for the vehicle equipment replacement funds for both the General Fund and the Water/Wastewater Fund.

Property Values and Tax According to the Collin and Denton County Central Appraisal District (DCAD), the certified taxable value after the homesteads with tax ceiling is estimated with appraisal review board grand totals is $4,137,390,503. This value is 49.6% or $1.371 billion more in assessed valuation than the 2021 adjusted taxable value (as of 07/25/2022). Of this increase, $706 million is attributable to new taxable values added to the tax roll which includes improvements and personal property.

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The following graph reflects historical growth in taxable property values including the current year (2022) certified value:

Adopted Tax Rate The City will strive to maintain a tax rate to keep level with cities and towns while still providing adequate revenue to fund the needs of a rapidly growing community now and into the future. As the city grows so will the demands for service, the tax rate will also need to increase due to the growing population and rooftops. This year, the City has adopted a tax rate of $0.634759 to meet these objectives. The adopted tax rate of $0.634759, is a tax reduction from the FY2022 tax rate of $.645000. Of the total tax rate of $0.634759, $0.372702 or 58.72% is dedicated to maintenance and operation expenses of the municipal government and $0.262057 or 41.28% is dedicated to general obligation debt service. The average taxable single-family home value is currently $451,920 as of July 2022. At the property tax rate of $0.634759, the City tax paid on the average single-family home will be approximately $2,868. For comparison purposes, a single-family home valued at $100,000 will pay $635.

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The following graph is a historical picture of the City’s tax rate history for maintenance and operations and interest and sinking:

Tax Rate History by Tax Year

Legislative Impact In the past, local governing bodies have had the autonomy to realize up to 8% of revenue growth from property taxes at their discretion. Due to changes in the law handed down from Senate Bill 2 – Texas Property Tax Reform and Transparency Act from the 86th legislative session in 2019 and implemented in fiscal year 2021, tax rate calculations and revenue growth has been capped at 3.5%. The new taxable property added to the tax rolls is not included in the 3.5% cap. The Texas legislature is scheduled to meet again in January 2023 with its session ending in May. Local government bodies will be monitoring the session to determine if any additional changes in the tax calculations will be enacted. Celina’s conservative revenue forecasts will help mitigate the negative impacts of this revenue cap to the City’s operations; however, the City will have to pay close attention to revenue numbers in future years and determine when an election is necessary to keep up with demands for service and growth.

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Total Combined Expenditures The following represents the use of all funds by category:

Adopted 2021-2022

Use of Funds General Government Public Safety Development Services Public Services Utilities Debt Service Transfers Out Total Uses

$ $ $ $ $ $ $ $

7,810,732 12,476,859 7,107,992 11,889,879 32,423,705 6,668,635 2,385,478 80,763,280

Adopted 2022-2023

Use of Funds General Government Public Safety Development Services Public Services Utilities Debt Service Transfers Out Total Uses

$ $ $ $ $ $ $ $

% of Total

9,802,058 9.69% 15,546,706 15.38% 7,235,036 7.16% 16,259,575 16.08% 37,249,522 36.84% 10,498,759 10.38% 4,515,896 4.47% 101,107,552 100.00%

Change Year % Over Year Change $ 1,991,326 $ 3,069,847 $ 127,044 $ 4,369,696 $ 4,825,817 $ 3,830,124 $ 2,130,418 $ 20,344,272

25.49% 24.60% 1.79% 36.75% 14.88% 57.43% 89.31% 25.19%

The operating budget is a combination of all costs to accomplish comprehensive city-wide business including transfers and debt service payments except for the Capital Improvement Project (CIP) Fund. Use of Funds for total combined expenditures are broken down by General Government, Public Safety, Development Services, Public Services, Utilities, Debt Service and Transfers. The total of the combined operating expenditure budget for the 2023 fiscal year is $101,107,552, compared with $80,763,280 originally budgeted in FY 2022. This is an increase of $20,344,272 or 25.19%. The General Government budget increased $1,991,326 or 25.49% over 2022. Public Safety will see a 24.60% increase over the adopted 2021-2022 budget or $3,069,847. Public Services includes Parks, Streets, and Library Services and will see the largest percent increase year over year (excluding Transfers) at 36.75%. This amounts to a budget increase of $4,369,696 from the 2022 adopted budget of $11,889,879. Utilities, Debt Service and Transfers adopted budget totals $52,264,177 in comparison to the adopted 2021-2022 budget of $41,477,818. The overall use of funds also includes capital improvement projects that are not funded by the issuance of bonds. The City Fund Summary section of this document provides more detail regarding the individual fund budgets and the total expenditures broken down per fund.

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The following charts reflect the percentage cost of operations by operational function of the City:

Operating costs are broken down in the following chart for the City’s core operating funds comparing this year to last year:

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Significant One-Time Expenditures The list below represents significant one-time expenditures across the total projected FY2022-2023 combined funds to provide new or upgraded levels of service. The adopted FY2022-2023 expenses total $3,997,258 and below is a sample listing of some of the expenditures anticipated: ▪

Capital Vehicles $284,160

Capital Equipment $240,400 o Flashing Rings – Do Not Enter o PD Equipment o Meter Test Equipment o o o o

Fuel Trailer 6” Bypass Pump Leak Detection Units Inflatable Movie Screen

Software $105,520 o o o o o o

Agenda Management Software LMS BLR Online Training System Parks & Recreation Software HRIS Jury Module JustFOIA Software Upgrade

Professional Services $543,700 o Axon Transition o Trugreen – Preston Road o M&R Pothole/Road Repair o Neighborhood Irrigation Inspections o PD Training/Testing

Downtown $55,000 o Christmas Curtain Lights

Technology $190,000 o PD CID Digital Storage o Multifactor Authentication (MFA) o Downtown Camera Solution

Vehicle/Equipment Replacement $2,578,478 o Capital Replacements o Transfers

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Personnel/Full-Time Equivalents (FTE)

Priorities addressed in this budget are to provide adequate funding to maintain service levels amid population growth in the City and to continue to meet the expectations of the community. This budget adopted an increase of eighteen (18) full-time equivalent (FTE) positions. This includes sixteen (16) FTE positions in the General Fund and two (2) FTE positions in the Water/Wastewater Fund. Of these new positions, six (6) positions are for Public Safety, three (3) positions each for both Public and Development Services, and five (5) positions for General Government to continue to keep in step with City growth. The new positions including compensation and benefits will total $1,546,985 and are listed below: General Government (4.5) ▪

Service Desk Analyst – Information Technology (1.0)

Senior Buyer – Finance (1.0)

Downtown Manager – Administration (1.0)

Development Liaison – Administration (1.0)

Special Events Intern – Marketing (0.5)

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Public Safety (6.0) ▪

Fire Plan Reviewer (Captain) – Fire/EMS (1.0)

Assistant Police Chief – PD (1.0)

Traffic Sergeant – PD (1.0)

Traffic Officer – PD (1.0)

School Resource Officer – PD (1.0)

TCOLE Training Specialist – PD (1.0)

Public Services (2.5) ▪

Sign Technician – Streets (1.0)

Intern – Library (0.5)

Recreation Coordinator – Parks (1.0)

Development Services (3.0) ▪

Senior Analyst – GIS (1.0)

Senior Engineer – Engineering (1.0)

Landscape Architect – Development Services (1.0)

Utilities (2.0) ▪

ULM Worker – Public Works (1.0)

Wastewater Treatment Operator – Public Works (1.0)

Although staffing changes occur throughout the year between departments, the total number of FTE’s to close the 2022 budget year sits at 243.25. The 2022-2023 adopted budget maintains the 2022 end of year totals and with the addition of the new positions requested, will begin the 2023 budget year at 261.25 FTE’s for a salary and benefits cost of $27,001,260.

Page 28


Below is the 5-Year historical detail of Full-Time Equivalents (FTE) by department for both the General Fund and Water/Wastewater Fund: FY2022

FY2023

FY2019

FY2020

FY2021

FY2022

Adopted

Adopted

Adopted

Adopted

GIS

1.00

1.00

2.00

2.00

2.00

Facilities Management

1.00

1.00

2.00

2.00

2.00

Information Technology

2.50

2.00

2.00

3.00

3.00

1.00

4.00

Finance

8.00

7.00

7.00

10.00

10.00

1.00

11.00

Library

3.50

3.50

3.50

5.00

5.00

0.50

5.50

City Secretary

2.00

2.00

2.00

2.00

2.00

18.00

19.00

21.00

28.00

29.00

1.00

30.00

Administration

4.00

6.00

6.00

8.00

7.00

2.00

9.00

Municipal Court

3.00

2.00

2.00

2.00

2.00

26.00

41.00

41.00

43.00

46.00

1.00

Department

Development Services

Fire/EMS Streets

EOY Total

Decision

FY2023

Package

Adopted

Positions 1.00 -

-

-

3.00 2.00

2.00

2.00 47.00

7.00

6.00

6.00

8.00

7.00

1.00

8.00

Police

27.00

29.00

35.00

46.00

46.00

5.00

51.00

Parks

8.00

9.00

10.00

13.00

14.25

1.00

15.25

Marketing

2.00

2.00

3.00

5.00

5.00

0.50

5.50

Engineering

7.00

10.00

11.00

14.00

15.00

1.00

16.00

Human Resources

2.00

2.00

4.00

3.00

3.00

14.00

15.00

16.00

23.00

22.00

1.00

23.00

Wastewater

8.00

7.00

8.00

10.00

12.00

1.00

13.00

Utility Billing

3.00

3.00

3.00

6.00

6.00

-

6.00

1.00

1.00

1.00

-

1.00

1.00

2.00

4.00

4.00

-

168.50

187.50

238.00

243.25

Water

Fleet

-

Drainage/Stormwater

-

Total FTE

147.00

-

-

18.00

3.00

4.00

261.25

The following chart is a breakout by service area across the City:

Page 29


Employee Compensation The City offers competitive benefits to employees, including group medical, dental, and vision insurance with dependent coverage available. Life and long-term disability insurances are 100% City paid. Optional insurance offerings are provided for short-term disability and additional life insurance. The City participates in Texas Municipal Retirement System (“TMRS”), a statewide administered pension plan. The City’s TMRS plan is a 2 to 1 matching ratio with a 5year vesting period. Service eligibility for retirement is age 60 with 5 years of service or any age with 20 years of service. The City provides pension benefits for all its fulltime employees through TMRS. The City continues to contribute 100% of its annual required contribution (ARC) at an actuarially determined rate and is solid. Both the employees and the City make contributions monthly. Most cities in North Texas utilize Update Service Credits (“USC”) and Cost of Living (“COLA”) adjustment within their TMRS benefit package. To be competitive and retain and attract new employees, it is necessary to update the City’s current plan. This update will increase the overall retirement benefit for an employee. Once approved, in October of 2022, this will be available for employees January 1, 2023. The approved FY2023 budget includes a step increase for general service employees on the updated step plan executed in FY 2021 as well as a 2% cost of living adjustment. The Police and Fire departments implemented a new step plan in fall of 2021 and a step increase is adopted. The Public Works step plan was introduced and rolled out in fiscal year 2022 and was effective August 2022.

Page 30


Fund Balance and Reserve There are multiple areas of reserves built into the budget. By ordinance, the City is required to maintain a 25% General Fund Balance. For FY23, this amount is approximately $8.70 million. Revenues to pay for services are typically delayed due to the timing of growth and the new growth showing up on the tax rolls. This means that while the expenses for new growth are immediate, the revenues follow a few years later. The Water/Wastewater Fund predicts a working capital reserve of $12.18 million which is approximately 40.89% of FY 2023 revenue received or 149 days of working capital. The Water/Wastewater Fund has multiple revenue sources; however, the main source of revenue is generated by water sales therefore is rate sensitive. Every effort is made to keep rate increases at a minimum with the last rate increase in fiscal year 2020.

General Fund General Fund revenues and budgeted transfers are estimated at $31,424,954 for FY23. This is an increase of 12.21% or $3,419,248 over FY22. The main source of revenue into the General Fund are Ad Valorem and Sales Taxes which are forecast at 48.79% of the total General Fund revenue for fiscal year 2023. This growth is contributed to the continued commercial development, new construction values, appreciation in property values and population growth in the area. The General Fund is the fund that encompasses the basic services of municipal government. These services include Police, Fire, Streets, Development Services, Parks, Public Works, Administration, and all other internal services. General Fund operating expenditures total $33,946,286 before transfers out. With transfers, the total General Fund budget for FY23 is $34,792,200. This budget is a 17.17% increase or $5,098,561 more than FY22 budget. General Fund transfers to the Vehicle and Equipment Replacement (VERF) Fund for FY23 is adopted at $845,914. The VERF Fund is a separate fund that provides for the replacement of capital vehicles and equipment. FY23 will see a decrease of $3,710 from the adopted 2022 budget of $849,624. This decrease in transfers is a result of adjustments to the useful life of capital vehicles and equipment.

Page 31


The following chart is representative of the revenues supporting general operations:

FY 2022 – 2023 General Fund Revenue

General Fund by Department The General Fund is broken down by department and are grouped into the appropriate category by major function including General Government, Public Safety, Development Services, and Public Services. Overall, Public Safety makes up the largest cost center of general-purpose operations with a combined budget of $14.42 million or 41.44% of the total General Fund Budget anticipated in the new fiscal year. Public Safety is comprised of Fire/EMS, Police, and Municipal Court. Fire/EMS will have a total of 47 personnel and includes one (1) new FTE position with an adopted operating budget of $6.90 million an increase over the adopted FY22 budget of $1.30 million. This department makes up 19.83% of the adopted general operating fund budget for the upcoming year. The Fire/EMS operating budget will see increases in the forthcoming years when Fire Station No. 3 has completed construction and becomes operational and fully staffed. The Police Department’s adopted budget for 2022 is $7.29 million and amounts to 20.95% of the general operating budget. The FY23 budget contains five (5) new FTE positions, with the addition of two Officers for a Traffic Division, one new School Resource Officer, a TCOLE Specialist, and an Assistant Police Chief. Page 32


Funding has been included for the Police Department to hold additional trainings and schools for its officers as well and the purchase of capital equipment. For the 2023 budget year, the Police Department will be transitioning to the AXON Technology which integrates both body and dash cameras that help with some of society’s most difficult challenges: Protect Life, Preserve Truth, and Accelerate Justice. For FY23, the Development Services division, which includes both GIS and Development Services, has an adopted budget totaling $4.02 million. An increase over 2022 of $191,125 and will have a personnel count of thirty-three (33) including two (2) FTE positions for the new year. Development Services has budgeted a total of 1,400 residential building permits for the City for the 2022-2023 year and represents 11.54% of the overall general operating fund budget. Totals for the remaining departments not highlighted above is $15,512,490 for the 2022-2023 budget year an increase over the previous year by $2.63 million. Some of the departments included in this total are Parks, Streets, Engineering, and Library Services. New FTE positions for the remaining departments total nine (9) and are being added to cover the increased growth of the City for the last several years. Further funding for new capital, operational items and software for these departments are included in the overall budget and a sample breakdown can be found in the Significant One-Time Expenditures section of this Budget Summary. The following chart is representative of the expenditures of the General Fund:

FY2022 – 2023 General Fund Expenditures by Department

Page 33


Enterprise Funds Water/Wastewater, Solid Waste, Utility Infrastructure, Impact, Capital Recovery, Stormwater Drainage, and Utility Vehicle and Equipment Replacement Fund account for the full-service operations of the water and sewer system including water production and distribution, sewer collection and treatment, the collection and disposal of solid waste and the development of new water, wastewater, and drainage systems. These Enterprise funds are 100% self-supporting with revenues generated from rates, charges, and fees sufficient to cover operations, debt and various scheduled capital outlay purchases and capital infrastructure projects and act as business enterprises that utilize full accrual accounting and segregates and distinguishes water operations and sewer operations and works toward making each operation self-supporting.

Water/Wastewater Fund The Water/Wastewater Fund (“the utility system”) accounts for water and wastewater operations of the City of Celina. The operations of the utility system include Water, Wastewater, as well as Utility Customer Service. Water and Wastewater services are provided to both residential and commercial customers. Currently, the City of Celina has 11,065 utility accounts that are serviced. Separately, the City is contracted by Denton County Fresh Water Supply District 10 which recently updated their name to Elm Ridge Water Control and Improvement District to perform and manage their water utility maintenance and billing. Page 34


Water/Wastewater Fund Revenues The total Water/Wastewater Fund revenues from rates, fees, and charges is expected to be $27,575,000 for the 2023 fiscal year. This includes water/wastewater sales, connections fees, meter and developer fees and other fees and charges. Other fees and charges are related to services performed in the field for new connections as well as penalties and interest on late payments and disconnects. Miscellaneous revenues for the Water/Wastewater Fund total $596,400 and includes revenue of $400,000 from Elm Ridge Water Control and Improvement District. The following chart reflects the sources of revenue supporting the City’s utility system:

FY2022 – 2023 Water/Wastewater Fund Revenue

Other revenue sources include impact fees, capital fees and developer contributions. The City does assess and collect these fees to help support the costs of infrastructure associated with new development for both commercial and residential development. Infrastructure projects include water, wastewater, and stormwater drainage. Some of the current and future projects that are funded from these revenues include waterline construction, wastewater treatment plant construction, and drainage improvements within the City. Revenues for these funds are adopted at $6,342,900 for the 2022-2023 fiscal year. This is an increase of 22.30% increase over the adopted 2021-2022 budget of $5,186,500.

Page 35


Water/Wastewater Fund Expenditures Water will have a total of twenty-three (23) FTEs and includes one (1) new FTE position with an adopted operating budget of $11,252,353 an increase over the adopted FY22 budget of $9,633,030 and makes up 37.78% of the water/wastewater operating fund budget for the upcoming year. The budget includes a pass-through increase for water purchased through Upper Trinity Regional Water District (UTRWD). The rate for purchased water increased 15.8% per 1,000 gallons. Wastewater will have a total of thirteen (13) FTEs and includes one (1) new FTE position with an adopted operating budget of $3,381,862 an increase over the 2021-2022 budget of $2,919,966 and is 11.35% of the fund budget. All other departments will have a total of eleven (11) FTEs and does not include any new positions. All other operating expenditures including both City and Upper Trinity Regional Water District debt is $13,981,267. These costs and FTE staffing includes the Stormwater Drainage Fund. Impact and Capital Recovery operation costs are anticipated at $5,500,000 with an additional transfer to other Enterprise funds of $1,500,000 for the forthcoming year. These costs cover the engineering, construction, testing, and land acquisitions for capital water/wastewater projects that are mentioned in the above passages. The following graph reflects the uses of funds in the City’s Enterprise Fund:

Page 36


Integrity Fund This fund helps with the beautification of the City of Celina. The revenues collected are allocated for improvements for sidewalks, street landscaping, signage, lighting, and façade improvements as well as Music on the Square and public art. The funding for this fund comes predominantly from Water Tower Rental fees, Tree Mitigation fees, and Warning Device fees. In FY2022, the City established the Neighborhood Integrity Program which provides grants to HOA’s to revitalize neighborhood amenities and features. Also in the 2022 budget year, the City of Celina began setting aside revenues from this fund to cover the construction of storm warning devices. The 2022-2023 revenue is forecast at $327,000 and expenditures from operations are $412,500. Projected costs to be incurred in FY23 include Façade Grants, Neighborhood Integrity, Music on the Square, Public Art, and Arbor Day Trees.

Capital Acquisition Fund The Capital Acquisition Fund is a fund that Celina uses to allocate a portion of surplus revenues into for future capital expenditures. Fiscal Year 2022-2023 scheduled expenditures include: ▪

Fire Station No. 3 FF&E $300,000

Fire Station No. 3 Emergency Signal $200,000

Law Enforcement Center FF&E $350,573

School Zone Flashers $200,000

Wayfinding $150,000

Downtown Street Blade Upgrade Project $137,734

Senior Center FF&E $100,000

Performance Management Study $140,000

Trimax Snake 400S2 Mower $41,754

Capital Improvement Fund In FY2022, the City of Celina funded capital project needs through a series of Certificates of Obligation for General and Water/Sewer totaling $70 million and follows up issuances in FY2021 of $95.5 million. Projects are completed through a phased approach and are based on identified needs as the city continues to grow.

Page 37


The following is a list of some of the major projects that the Engineering Department has slated for the coming fiscal year expected: ▪

Law Enforcement Center construction

Fire Station No. 3 construction

Preston Road Lighting – Phase II

Senior Center construction

Legacy Hills Water Reclamation Plant

Coit Waterline construction

Fire Station No. 3 Design Rendering

Law Enforcement Center Design Rendering

Page 38


Tax Increment Reinvestment Zone (TIRZ) A tax increment reinvestment zone or TIRZ is created as an ordinance of the City Council of the City of Celina, Texas, designating a contiguous geographic area within the city as a reinvestment zone pursuant to Chapter 311 of the Texas Tax Code. Table of TIRZs in which City of Celina participates:

TIRZ #

Name

Tax Year 2018 Tax Year 2019 Tax Year 2020 Tax Year 2021 Year TIRZ CLR/ACCR FY 2019 CLR/ACCR FY 2020 CLT/ACCR FY 2021 CLT/ACCR FY 2022 Created Participation Paid FY 2020 Paid FY 2021 Paid FY 2022 To Be Paid FY 2023

Tax Year 2022 CLR/ACCR FY 2023 To Be Paid FY 2024

2

Creeks of Legacy

2014

74.63% $

324,221.14 $

460,323.71 $

643,230 $

804,381 $

1,201,727

3

Wells South (Lilyana)

2016

70.00% $

111,236.02 $

330,000.00 $

451,660 $

721,814 $

1,302,264

4

Sutton Fields

2017

13.22% $

27,210.00 $

57,662.36 $

95,389 $

131,205 $

206,971

5

Old Celina Limited

2016

50.00% $

-

$

2,400.00 $

2,123 $

13,830 $

15,903

6

Glen Crossing

2016

44.48% $

30,767.53 $

83,407.06 $

127,096 $

199,420 $

349,028

7

Ownsby Frms

2016

34.60% $

13,017.62 $

37,297.01 $

92,760 $

146,962 $

254,407

8

Sutton Fields II

2017

7.76%

$

9,367.36 $

33,588 $

66,567 $

162,377

9

The Columns

2017

34.20%

$

4,175.85 $

25,311 $

59,494 $

159,771

10

Chalk Hill

2017

34.20% $

1,778.78 $

4,026.93 $

4,027 $

20,097 $

80,813

12

Edgewood Creek

2022

47.00% $

-

$

-

$

-

$

-

$

7,390

13

Legacy Hills

2022

15.50% $

-

$

-

$

-

$

-

$

8,290

2,163,769 $

3,748,941

Grand Total $

508,231 $

988,660 $

1,475,183 $

*Not figures, estimate projections for TIRZ budgeting purposes. Figures provided by Municap, Inc.

TIRZ #11 TIRZ #11 for Downtown Celina consists of approximately 687 acres and funding that supports the Downtown Celina TIRZ is based on the incremental increase of property taxes and sales taxes generated within its boundaries and is supported by City of Celina, Economic Development Corporation (EDC), Community Development Corporation (CDC), and Collin County. TIRZ #11 was established in 2017 upon the termination of TIRZ #1. In 2017, the taxable base was $86,443,673. For the 2022 tax year, fiscal 2023 budget year the TIRZ certified taxable value is $172,984,530 For 2021, the TIRZ estimated value of $153,163,582 represents an increase of $31,822,286 or 26.23%. In Fiscal Year 2023, the fund has adopted expenditures of $400,000 for the contractual payment of the Rasor Tract. This was acquired in 2021 for the purchase of the right-of-way required for the reconstruction of Elm Street. Page 39


Debt Service Fund This debt service provides the financing of long-term capital projects that improve the City’s streets, parks, buildings, and other infrastructure that is not generally covered by the debt service of the Water/Wastewater Fund. The following is a list of all debt obligations:

FY Ending

Principal

9/30/2023 9/30/2024 9/30/2025 9/30/2026 9/30/2027 9/30/2028 9/30/2029 9/30/2030 9/30/2031 9/30/2032 9/30/2033 9/30/2034 9/30/2035 9/30/2036 9/30/2037 9/30/2038 9/30/2039 9/30/2040 9/30/2041 9/30/2042 9/30/2043 9/30/2044 9/30/2045 9/30/2046 9/30/2047 9/30/2048 $

8,875,000 10,690,000 10,970,000 12,200,000 13,100,000 13,665,000 14,255,000 14,660,000 15,265,000 15,690,000 15,875,000 15,730,000 15,940,000 14,870,000 14,745,000 14,550,000 11,105,000 8,950,000 9,220,000 3,320,000 3,490,000 3,660,000 3,840,000 4,040,000 4,240,000 272,945,000 $

Interest

Total

10,192,093 19,067,093 9,661,804 20,351,804 9,209,288 20,179,288 8,776,169 20,976,169 8,246,219 21,346,219 7,676,450 21,341,450 7,087,081 21,342,081 6,488,344 21,148,344 5,896,350 21,161,350 5,360,650 21,050,650 4,864,988 20,739,988 4,375,050 20,105,050 3,853,200 19,793,200 3,350,044 18,220,044 2,883,081 17,628,081 2,430,294 16,980,294 1,993,744 13,098,744 1,678,000 10,628,000 1,408,700 10,628,700 1,129,500 4,449,500 963,500 4,453,500 789,000 4,449,000 606,000 4,446,000 414,000 4,454,000 212,000 4,452,000 109,545,547 $ 382,490,547

Page 40


FY 2022 - 2023 City Fund Summary

Page 41


COMBINED BUDGET SUMMARY FY 2022-2023 General Operating

Enterprise

Special Revenue

Utility Infrastructure, General Fund

Debt Service

Water/Wastewater

Solid Waste

Impact, &

(102)

(103)

(202)

(203)

Capital Fees

Stormwater

Utility Vehicle &

Drainage (208)

(205, 206, 209,

Equipment

Park Fee

Grants

Replacement

(109)

(115)

1,161,978

$ 5,581,234

$ 2,039

Law

Court

Enforcement

Security/Tech

(116)

(118, 119)

(213)

Technology (122)

210)

Beginning Fund Balances

$ 12,075,154 $ 1,925,406

$

13,791,358

$ 1,649,563

$ 22,327,901

$

776,013

$

$

118,574

$

133,156

$

570,092

Revenues: Ad Valorem Taxes Sales Taxes Franchise & Other Taxes Licenses & Permits Rates, Fees and Charges

11,274,083

11,037,117

-

-

-

-

-

-

-

-

-

-

3,250,000

-

-

-

-

-

-

-

-

-

-

-

807,450

-

-

190,000

-

-

-

-

-

-

-

-

10,025,000

-

-

-

-

-

-

-

-

-

-

-

3,746,000

-

27,575,000

2,478,000

4,300,000

840,000

-

2,000,000

-

-

7,275

-

-

-

400,000

-

-

-

-

-

-

-

-

-

Intergovernmental Miscellaneous Interest Transfers In Total Revenues:

1,096,590

-

41,400

-

-

-

-

-

2,000

5,000

-

200,000

195,000

25,000

155,000

2,000

44,500

8,400

1,000

20,000

50

200

300

1,500

1,030,831

-

-

-

750,000

400,000

739,151

-

-

-

-

$ 31,424,954 $ 11,062,117

$

28,171,400 $ 2,670,000 $

5,094,500

$ 1,248,400

$

740,151 $ 2,020,000

$ 2,050

$

5,200

$

7,575

$

201,500

Expenditures: General Government

7,275,894

-

-

-

-

-

-

-

-

-

-

14,417,133

-

-

-

-

-

-

-

-

18,000

40,000

-

Development Services

4,016,663

-

-

-

-

-

-

-

-

-

-

-

Public Services

8,236,596

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Public Safety

Utilities

-

Debt Service

-

Transfers Out Total Expenditures Ending Fund Balance

845,914

-

27,714,539

10,498,759

-

-

2,069,982

2,510,000

5,500,000

-

900,943

1,500,000

-

$ 34,792,200

$ 10,498,759

$

29,784,521

$ 2,510,000

$

7,000,000

$ 8,707,908

$ 2,488,764

$

12,178,237

$ 1,809,563

$ 20,422,401

$

624,040

5,185,000

190,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

900,943

$

624,040

$ 5,185,000

$

-

$

18,000

$

40,000

$

190,000

$ 1,123,470

$

1,278,089

$ 2,416,234

$ 4,089

$

105,774

$

100,731

$

581,592

Page 42


COMBINED BUDGET SUMMARY FY 2022-2023 Governmental

Integrity

Downtown

(123)

(112)

$ 1,166,543

$

25,425

Developer

Street

Roadway

Park Fees

Construction

Impact Fee

(450, 451)

(106)

(107)

$ 1,818,800

$ 1,263,809

CIP Capital

Vehicle & Equipment Replacement

Capital

Road Capital

Improvement

Acquisition

Recovery Fee

Program

(120)

(121)

(621,621A,721,

(113)

$ 4,201,146

$

Component Units

TIRZ

Total Adopted City

TIRZ 11 (311)

Budget

EDC (401)

CDC (402)

$ 2,653,705

$ 2,234,995

622, 722)

4,400,196

$3,053,883

$ 5,612,666

$ 104,354,803

$ 372,717

$

191,271,158

-

-

-

-

-

-

-

-

-

-

-

-

22,311,200

-

-

-

-

-

-

-

-

-

-

1,925,000

1,858,570

7,033,570

-

-

-

-

-

-

-

-

-

-

-

-

997,450

-

-

-

-

-

-

-

-

-

-

-

-

10,025,000

325,000

-

900,000

-

550,000

-

-

1,626,000

-

-

-

-

44,347,275

-

-

-

-

-

-

-

-

-

472,860

-

-

872,860

-

115,000

-

-

-

-

-

-

-

-

3,000

-

1,462,990

2,000

500

1,000

1,000

11,000

8,500

4,000

15,000

100,000

500

20,000

2,500

618,950

-

-

750,000

-

-

845,914

-

-

-

-

-

-

4,515,896

$ 327,000

$ 115,500 $ 1,651,000 $

412,500

124,153

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

561,000

-

-

100,000

1,000 $

-

-

1,028,491

854,414

221,000

4,000

100,000

$ 473,360

$ 1,948,000

$ 1,861,070 $

-

-

75,000

9,802,058

-

-

-

-

-

15,546,706

-

-

-

7,235,036

-

-

46,763,647

150,000

-

-

-

-

-

-

2,000,000

-

-

30,504,072

-

-

17,054,115

-

-

-

-

-

-

400,000

1,584,511

92,185,191

-

479,488

-

$

850,573

68,373

-

$ 1,641,000

140,000

80,000

-

1,000,000

$

-

850,000

-

$

-

-

-

54,303,637

-

-

-

10,498,759

-

-

-

4,515,896

$ 512,500

$ 124,153

$ 1,028,491

$

850,000

$ 1,000,000

$

369,373

$1,620,061

$ 2,000,000

$

47,558,187

$ 400,000

$ 1,584,511

$

75,000

$

148,665,739

$ 981,043

$

$ 2,441,309

$

414,809

$ 3,762,146

$

4,885,237

$1,437,822

$ 5,253,666

$

56,896,616

$ 446,077

$ 3,017,194

$ 4,021,065

$

134,790,610

16,772

Page 43


www.celina-tx.gov Page 44


FY 2022 - 2023 Adopted Fund Budgets

Page 45


www.celina-tx.gov Page 46


General • General 102 Fund • Debt Service 103

Page 47


General Fund - 102 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$ 16,328,612

$ 12,075,154

$

$

8,865,847 $

9,348,977

$

9,348,977

13,369,600

$

13,896,171

Revenues Fines & Fees

14,706,362

$ 13,771,000

Taxes

11,516,165

12,627,581

12,627,581

13,455,638

15,331,533

Grants

1,270,374

30,000

30,000

55,520

-

Contributions & Donations

290,525

230,550

231,700

276,010

348,250

Interest Income

124,953

150,000

150,000

150,000

195,000

Other Revenue

523,832

694,255

729,262

734,272

748,340

$ 31,680,809

$ 27,101,986

$ 27,664,714

$ 29,377,802

$ 30,394,123

$

$

$

$

$

Total Revenues

$

17,954,960

$

Expenditures GIS

197,847

233,538

233,538

233,078

364,378

Facility Maintenance

450,826

555,747

555,747

510,847

608,324

Information Technology

947,643

1,252,146

1,252,146

1,251,221

1,819,073

1,078,128

1,410,621

1,489,721

1,458,191

1,711,510

Library

Finance

242,967

465,490

466,640

442,058

447,337

City Secretary

202,940

236,906

287,906

287,654

340,173

Development Services

2,706,953

3,592,000

3,626,019

3,379,709

3,652,285

Administration

1,577,594

2,017,604

2,017,604

2,114,481

2,178,231

181,964

206,854

206,854

205,954

228,778

5,016,144

5,604,843

5,988,546

6,002,245

6,900,617

Municipal Court Fire & EMS Streets

1,369,200

1,699,031

1,699,031

1,615,568

1,922,185

Police

4,321,099

6,320,162

6,461,999

6,229,999

7,287,738

Parks

1,593,577

1,594,268

1,755,545

1,745,076

2,019,727

453,011

1,241,105

1,241,105

1,240,955

1,455,324

1,656,666

1,965,102

2,042,502

2,044,722

2,392,023

376,141

448,598

468,598

468,598

618,583

$ 22,372,698

$ 28,844,015

$ 29,793,501

$ 29,230,356

$ 33,946,286

Marketing Engineering Human Resources Total Expenditures Total available resources less expenditures

$

18,173,958 $

7,606,948 $

7,220,190 $

16,476,058 $

8,522,991

948,720

1,030,831

Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$

1,254,790

$

2,872,225 $

903,720

$

849,624

(1,617,435) $

948,720

$

5,349,624

54,096

$

7,661,044

$

5,349,624

(4,400,904) $ 2,819,286

$

845,914

(4,400,904) $

$ 12,075,154

184,917

$ 16,556,523

$

$

8,707,908

$

227,911

$

- $

-

$

16,328,612

$

7,661,044

$

2,819,286

$

12,075,154

$

8,707,908

$ 16,556,523

$

7,661,044

$

2,819,286

$ 12,075,154

$

8,707,908

Fund Balances: Restricted for: Prepaids and Inventory Unassigned: Fund Balance Total Fund Balances

- $

- $

Page 48


General Fund - 102 Revenue Summary 2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

REVENUES 4100 SALES TAX

$

2,930,968 $

2,300,000 $

2,300,000 $

3,500,000

$

3,850,000

4101 PROPERTY TAX-CURRENT

10,425,657

12,614,051

12,614,051

12,614,051

16,227,475

4102 PROPERTY TAX-CONTRA

(2,354,257)

(2,837,744)

(2,837,744)

(3,024,687)

(5,100,181)

190,466

134,274

134,274

134,274

146,789

(292,982)

(200,000)

(200,000)

(500,000)

(600,000)

4105 FRANCHISE TAXES - ELECTRICITY

405,763

400,000

400,000

450,000

500,000

4106 FRANCHISE TAXES - GAS

154,004

150,000

150,000

232,000

260,000

4107 FRANCHISE TAXES - TELEPHONE

11,898

15,000

15,000

10,000

8,000

4108 FRANCHISE TAXES - CABLE TV

30,372

40,000

40,000

24,000

22,000

4103 PROPERTY TAX-DELINQUENT 4104 SALES TAX REBATE

4112 MIXED BEVERAGE TAX 4200 PERMITS 4201 DEVELOPMENT FEES 4202 CONSTRUCTION INSPECTION FEES

14,274

12,000

12,000

16,000

17,450

13,832,140

10,000,000

10,000,000

11,000,000

10,000,000

236,218

150,000

150,000

200,000

200,000

2,017,134

700,000

700,000

1,200,000

800,000

4208 ISD PERMIT FEES

-

-

-

(232,252)

-

4210 PROFESSIONAL STUDY FEES

66,335

100,000

130,000

100,000

150,000

4300 COURT FINES

48,997

90,000

90,000

90,000

120,000

327

600

600

600

500

46,671

50,000

50,000

50,000

50,000

4301 COURT FINES TIME PAY 4302 COURT FINES DEF DISPOSITION 4305 CREDIT CARD FEES

383,369

400,000

400,000

200,000

230,000

4310 EMS SERVICE FEES

389,637

350,000

350,000

350,000

450,000

4311 FIRE INSPECTION FEES

16,042

3,000

3,000

65,000

50,000

4312 ALARM PERMIT FEES

32,106

22,000

22,000

22,000

25,000

801,758

1,300,000

1,661,571

1,250,000

1,275,000

4313 MUD1 FIRE/EMS AND POLICE FEES 4314 HEALTH INSPECTION FEES

175

5,000

5,000

28,000

15,000

4315 PID ADMINISTRATION FEES

50,000

199,000

239,000

254,000

250,000

4318 FIELD/PAVILLION RENTAL FEE

20,478

-

45,000

45,000

45,000

7,178

-

50,000

83,614

110,000

4319 FIRE/POLICE FEES GREEN MEADOWS 4329 LIEN RELEASE FEE 4400 INTEREST INCOME 4502 SAFER GRANT

6,395

-

-

400

500

124,953

150,000

150,000

150,000

195,000 -

1,199,891

-

-

25,520

70,483

30,000

30,000

30,000

-

2,802

1,500

2,650

1,500

1,000

4610 COUNTY LIBRARY FUNDS

19,746

18,000

18,000

18,000

18,000

4611 CONTRIBUTIONS

90,648

41,050

41,050

35,250

85,250

4506 FAMILY AND CHILD VIOLENCE GRANT 4604 LIBRARY DONATIONS

4612 CITY SPONSORED EVENTS DONATIONS

1,266

2,000

2,000

2,000

2,000

4613 CRAFT AND CORK

5,022

11,500

11,500

-

-

-

-

-

50

-

137,671

113,000

113,000

107,040

118,000

4618 SPECIAL EVENTS 4621 CAJUN FEST 4622 BEWARE

306

8,000

8,000

24,670

34,000

1,241

10,500

10,500

42,000

40,000

4624 SPLASH N BLAST

31,825

25,000

25,000

45,500

50,000

4700 POLICE REPORTS

783

1,000

1,000

1,000

500

9,419

2,000

2,000

8,000

8,000

4623 CHRISTMAS ON THE SQUARE

4702 COUNTY REBATE OF CHILD SAFETY 4703 COLLIN CO FIREMAN'S ASSOC

57,824

75,000

75,000

54,870

52,000

4704 DENTON CO FIREMAN'S ASSOC

10,000

10,000

10,000

10,000

10,000

4707 INSURANCE PROCEEDS

43,898

-

-

-

-

292

-

-

102

-

252,366

216,455

236,455

265,000

231,500

26,575

44,000

44,000

44,000

45,000

3,626

-

-

-

-

-

5,000

5,000

-

-

4722 INTERGOVERNMENTAL REVENUE

-

145,800

145,800

145,800

150,000

4748 SRO REVENUE FEE

-

-

160,000

160,000

248,840

4758 REIMBURSEMENT - OTHER

73,897

-

15,007

43,000

-

4799 MISCELLANEOUS REVENUE

45,152

195,000

35,000

2,500

2,500

1,254,790

903,720

948,720

948,720

1,030,831

4708 SALE OF ASSETS 4710 PARK FACILITIES USAGE REVENUE 4711 PARK CONCESSION STAND REVENUE 4712 MERCHANDISE SALES 4715 KEEP CELINA BEAUTIFUL PROJECT

4900 TRANSFERS IN

TOTAL REVENUES

$ 32,935,599

$ 28,005,706

$ 28,613,434

$ 30,326,522

$

31,424,954

Page 49


www.celina-tx.gov Page 50


Debt Service Fund - 103 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

2,228,648

$

2,212,549

$

2,212,549

$

2,170,989

$

1,925,406

$

4,515,868 $

5,291,030 $

6,401,552 $

32,912

25,000

25,000

21,500

25,000

7,940,173

-

-

-

-

6,423,052

$ 11,062,117

Revenues Taxes Interest Income Other Revenue Total Revenues

$ 12,488,953

$

5,316,030

$

6,426,552

$

6,401,552 $ 11,037,117

Expenditures Principal

$

Interest Issuance Charges Miscellaneous Total Expenditures Total available resources less expenditures

3,340,200 $

2,605,000 $

2,605,000 $

2,605,000 $

5,330,000

2,012,300

4,061,485

4,061,485

4,061,485

5,167,359

104,749

-

-

-

-

7,884,564

2,150

2,150

2,150

1,400

$ 13,341,813

$

$

$

6,668,635

$

6,668,635

$ 10,498,759

$

859,944 $

1,970,466

$

1,925,406

$

2,488,764

- $

- $

- $

- $

-

(795,200)

-

-

-

-

795,200 $

-

$

-

$

-

$

-

859,944

$

1,970,466

$

1,925,406

$

2,488,764

1,375,789

6,668,635

Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$

$ $

2,170,989

$

Page 51


www.celina-tx.gov Page 52


• Water/Wastewater 202 • Solid Waste 203 • Infrastructure 205

Enterprise Fund

• Utility Impact Fee 206 • Stormwater Drainage 208 • Water Capital Recovery 209 • Sewer Capital Recovery 210 • Vehicle & Equipment Replacement 213

Page 53


www.celina-tx.gov Page 54


Water/Wastewater Fund - 202 Revenues, Expenditures and Change in Fund Balance

Working Capital, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

9,517,011

$ 11,921,567

$ 11,921,567

$ 14,609,873

$ 13,791,358

$

9,439,507

$

$

9,200,000

$ 11,900,000

$ 13,600,000

Revenues Water Sales

8,700,000

Wastewater Sales

7,078,609

6,400,000

6,900,000

7,365,000

8,100,000

Water/Wastewater Connection Fees

7,366,457

5,518,500

5,518,500

5,074,000

4,435,000

960,752

660,000

660,000

715,000

550,000

850,000

650,000

650,000

650,000

650,000

1,782,086

1,905,000

-

-

-

218,603

185,400

185,400

260,000

240,000

82,879

26,400

26,400

41,400

41,400

141,915

125,000

125,000

125,000

155,000

1,029,133

400,000

400,000

400,000

400,000

-

-

310,266

208,083

-

$ 28,949,942

$ 24,570,300

$ 23,975,566

$ 26,738,483

$ 28,171,400

Meter Revenue Developer Revenue Trash & Recycling

*

Fines & Fees Miscellaneous Revenue Interest Income Other - Intergovernmental/Grant Reimbursement - Other Total Revenues

Expenditures Water Department

$

9,633,030

$ 10,400,173

$ 10,253,471

$ 11,252,353

3,379,227

2,919,966

3,400,000

3,268,346

3,381,862

457,082

705,256

885,000

882,046

932,660

1,456,141

1,895,000

-

-

-

17

124,790

99,890

99,890

107,196

Debt Service - City Issued

5,629,667

7,419,171

7,419,171

7,419,171

10,442,963

Debt Service - UTRWD

1,742,238

1,598,220

1,598,220

1,598,220

1,597,505

Total Expenditures

$ 21,796,257

$ 24,295,433

$ 23,802,454

$ 23,521,144

$ 27,714,539

$ 16,670,696

$ 12,196,434

$ 12,094,679 $ 17,827,212 $ 14,248,219

$

$

$

Wastewater Department Utility Billing Trash & Recycling

*

Fleet

Total available resources less expenditures

9,131,884

$

Other Financing Sources (Uses) Transfers In Transfers Out

2,560,823

Total other financing sources (uses) $ Working Capital, End of Year

500,000

1,535,854

(2,060,823) $

$ 14,609,873

-

4,035,854

$

4,035,854

$

2,069,982

(1,535,854) $ (4,035,854) $ (4,035,854) $ (2,069,982)

$ 10,660,580

$

8,058,825

$ 13,791,358

$ 12,178,237

Page 55


Solid Waste Fund - 203 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

-

$

-

$

-

$

-

$ 1,649,563

$

- $

- $

Trash & Recycling Sales

-

-

1,820,000

2,195,563

2,478,000

Interest Income

-

-

-

1,000

2,000

-

$ 1,905,000

$ 2,369,563

$ 2,670,000

Revenues Trash Franchise Fee

Total Revenues

$

-

$

85,000 $

173,000 $

190,000

Expenditures Solid Waste Operations

$

- $

Total Expenditures Total available resources less expenditures

$

- $ 1,895,000 $ -

$ 1,895,000 10,000

1,720,000 $

2,510,000

$ 1,720,000

$ 2,510,000

$

$

1,809,563

1,000,000 $

-

$

- $

- $

$

- $

- $ 1,000,000 $

-

-

$

- $

- $ 1,000,000 $

$

-

-

649,563

Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$

-

$ 1,010,000

-

-

1,000,000 $

$ 1,649,563

-

$ 1,809,563

Page 56


Water/Wastewater Infrastructure, Impact & Capital Fee Fund - 205, 206, 209, 210 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$ 16,261,717

$ 23,140,645

$ 23,140,645

$ 25,489,406

$ 22,327,901

$

$

$

$

$

Revenues Infrastructure Fees (205)

-

-

-

-

-

Water/Wastewater Impact Fees (206)

6,095,868

2,000,000

2,000,000

3,725,000

2,000,000

Water Capital Recovery Fees (209)

3,144,549

1,000,000

1,000,000

1,800,000

1,000,000

Wastewater Capital Recovery Fees (210)

3,159,539

1,000,000

1,000,000

1,800,000

1,300,000

140,818

100,000

100,000

75,000

44,500

Interest Income (205, 206, 209, 210) Total Revenues

$ 12,540,774

$

4,100,000

$

4,100,000

$

7,400,000

$

4,344,500

$

-

Expenditures Infrastructure Operations (205)

$

Water/Wastewater Impact Operations (206)

-

$

-

$

-

$

-

475

5,000,000

12,500,000

11,711,931

3,000,000

Water Capital Recovery Operations (209)

914,586

1,000,000

1,000,000

349,574

1,000,000

Wastewater Capital Recovery Operations (210)

500,000

1,000,000

1,000,000

-

1,500,000

7,000,000

$ 14,500,000

$ 12,061,505

Total Expenditures Total available resources less expenditures

$ $

1,415,061

$

27,387,431 $

20,240,645 $

12,740,645 $

$

5,500,000

20,827,901 $ 21,172,401

Other Financing Sources (Uses) Transfers In

$

Fund Balance, End of Year

$

1,898,024

Transfers Out Total other financing sources (uses)

-

$

$

-

(1,898,024) $

$ 25,489,406

-

-

$ 20,240,645

1,500,000

$

$

1,500,000

$ 14,240,645

1,500,000

$

1,500,000

$

1,500,000

$ 22,327,901

750,000

$

(750,000)

$ 20,422,401

Page 57


Stormwater Drainage Fund - 208 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

776,730

$

765,724

$

765,724

$ 1,295,128

$

776,013

$

777,412

$

780,000

$

780,000

$

$

840,000

Revenues Stormwater Fees Contributions Interest Income Total Revenues

780,000

250,000

-

-

-

-

6,956

6,500

6,500

5,100

8,400

$ 1,034,367

$

786,500

$

786,500

$

785,100

$

848,400

Expenditures Stormwater Drainage Operations Total Expenditures Total available resources less expenditures

$

515,969

$ 1,078,543

$ 1,613,715

$

1,604,215

$

900,943

$

515,969

$ 1,078,543

$ 1,613,715

$ 1,604,215

$

900,943

$

1,295,128 $

$

- $

473,681 $

(61,491) $

476,013

$

723,470

300,000

300,000

300,000

$

400,000

Other Financing Sources (Uses) Transfers In

-

Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$

$

-

$

-

-

-

-

$

300,000 $

300,000 $

300,000

$

$ 1,295,128

$

773,681

238,509

776,013

$ 1,123,470

$

$

400,000

Page 58


Utility Vehicle & Equipment Replacement Fund - 213 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

-

$

$

- $

906,895

$

906,895

$

906,895

$ 1,161,978

Revenues Miscellaneous Revenue Interest Income Total Revenues

$

-

- $ 1,000

$

1,000

- $ 1,000

$

1,000

- $ 500

$

500

1,000

$

1,000

Expenditures Capital Expenditures Total Expenditures Total available resources less expenditures

$

- $

49,729

$

86,729

$

77,551

$

624,040

$

-

49,729

$

86,729

$

77,551

$

624,040

$

- $

858,166 $

821,166

$

829,844

$

538,938

332,134

332,134

$

332,134

$

739,151

$

Other Financing Sources (Uses) Transfers In

$

Transfers Out Total other financing sources (uses) Fund Balance, End of Year

906,895

$

-

$

-

$

906,895 $

$

906,895

-

332,134 $

$ 1,190,300

332,134

$ 1,153,300

$

332,134

$ 1,161,978

$

739,151

$ 1,278,089

Page 59


www.celina-tx.gov Page 60


Special Revenue Fund

• • • •

Park Fee 109 Downtown 112 Grants 115 Law Enforcement 116

• Court Security 118 • Court Technology 119 • Technology 122 • Integrity 123 • Developer Capital Fee 450 • Wilson Park Fee 451

Page 61


www.celina-tx.gov Page 62


Park Fee Fund - 109 Revenues, Expenditures and Change in Fund Balance 2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$ 3,132,007

$ 3,225,390

$ 3,225,390

$ 4,751,911

$ 5,581,234

$ 5,295,776

$ 1,200,000

$ 1,200,000

$ 3,296,500

$ 2,000,000

Grants

1,500,000

-

-

-

-

Developer Revenue

2,304,137

-

-

-

-

42,242

25,000

25,000

14,661

20,000

$ 9,142,156

$ 1,225,000

$ 1,225,000

$ 3,311,161

$ 2,020,000

$ 4,909,752

$ 2,500,000

$ 2,500,000

$ 2,481,838

$ 5,185,000

$ 4,909,752

$ 2,500,000

$ 2,500,000

$ 2,481,838

$ 5,185,000

Fund Balance, Beginning of Year Revenues Park Fees

Interest Income Total Revenues

Expenditures Parks & Recreation Total Expenditures Total available resources less expenditures

$ 7,364,411 $ 1,950,390 $ 1,950,390 $ 5,581,234 $ 2,416,234

Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$

-

$

2,612,500 $ (2,612,500) $ $ 4,751,911

-

$

-

$

-

$

-

-

-

-

-

- $

- $

- $

-

$ 1,950,390

$ 1,950,390

$ 5,581,234

$ 2,416,234

Page 63


Grants Fund - 115 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

10,727

$

12,788

$

12,788

$

12,788

$

2,039

$

8,873

$

-

$

-

$

1,926

$

2,000

Revenues Grants Interest Income Total Revenues

85

-

-

35

50

$

8,958

$

-

$

-

$

1,961

$

2,050

$

6,897

$

-

$

12,710

$

12,710

$

-

$

6,897

$

-

$

12,710

$

12,710

$

-

$

12,788

$

12,788

$

78 $

2,039

$

4,089

$

-

$

-

$

-

$

-

Expenditures Operations Total Expenditures Total available resources less expenditures Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$ $

-

$

-

-

-

-

-

- $

- $

- $

- $

-

12,788

$

12,788

$

78

$

2,039

$

4,089

Page 64


Law Enforcement Fund - 116 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

25,833

$

36,619

$

36,619

$

36,619

$

118,574

$

10,593

$

-

$

25,000

$

122,804

$

5,000

Revenues Police Seizures Interest Income Total Revenues

194

-

-

150

200

$

10,786

$

-

$

25,000

$

122,954

$

5,200

$

-

$

-

$

41,000

$

41,000

$

18,000

$

-

$

-

$

41,000

$

41,000

$

18,000

$

36,619

$

36,619

$

20,619

$

118,574 $

105,774

$

-

$

-

$

-

$

Expenditures Operations Total Expenditures Total available resources less expenditures Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$ $

-

$

-

-

-

-

-

-

- $

- $

- $

- $

-

36,619

$

36,619

$

20,619

$

118,574

$

105,774

Page 65


Court Security/Technology Fund - 118, 119 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

120,491

$

105,917

$

105,917

$

126,356

$

133,156

6,500 $

7,275

Revenues Court Security/Technology Revenue

$

Interest Income Total Revenues

5,907 $ 830

$

6,738

5,000 $ 100

$

5,100

5,000 $ 100

$

5,100

300 $

6,800

300 $

7,575

Expenditures Municipal Court Administration Total Expenditures Total available resources less expenditures

$

873 $

20,000 $

20,000 $

- $

40,000

$

873

$

20,000

$

20,000

$

-

$

40,000

$

126,356 $

91,017

$

91,017

$

133,156 $

100,731

$

- $

- $

- $

- $

-

-

-

-

-

-

- $

- $

- $

- $

-

Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) $ Fund Balance, End of Year

$

126,356

$

91,017

$

91,017

$

133,156

$

100,731

Page 66


Technology Fund - 122 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

175,659

$

385,043

$

385,043

$

548,150

$

570,092

$

587,000

$

200,000

$

200,000

$

325,000

$

200,000

Revenues Technology Fees Interest Income Total Revenues

2,891

1,500

1,500

1,500

1,500

$

589,891

$

201,500

$

201,500

$

326,500

$

201,500

$

17,400

$

100,000

$

325,000

$

304,558

$

190,000

$

17,400

$

100,000

$

325,000

$

304,558

$

190,000

570,092 $

581,592

Expenditures Operations Total Expenditures Total available resources less expenditures

$

748,150 $

486,543 $

261,543 $

Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$

-

$

200,000 $ $

(200,000) $ 548,150

$

-

$

-

$

-

$

-

-

-

-

-

- $

- $

- $

-

486,543

$

261,543

$

570,092

$

581,592

Page 67


Integrity Fund - 123 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

267,294

$

426,794

$

426,794

$

550,493

$ 1,166,543

$

398,326 $

335,000 $

597,500 $

940,000 $

2,729

2,000

2,000

2,000

Revenues Fees Interest Income Total Revenues

$

337,000

$

599,500

$

942,000

325,000 2,000

$

401,055

$

327,000

$

117,856 $

170,000 $

433,750 $

325,950 $

412,500

$

117,856

170,000

433,750

325,950

412,500

$

550,493 $

593,794 $

$

- $

- $

- $

- $

-

-

-

-

- $

- $

- $

- $

Expenditures Operations Total Expenditures Total available resources less expenditures

$

$

$

$

592,544 $ 1,166,543 $ 1,081,043

Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$ $

550,493

100,000 (100,000)

$

593,794

$

592,544

$ 1,166,543

$

981,043

$

- $

150,000

$

150,000

$

$

465,000

$

550,493 $

443,794 $

442,544 $

776,543 $

516,043

$

550,493

593,794

592,544

Fund Balances: Restricted for: Warning Device Program

390,000

Unassigned: Integrity Fund Programs Total Fund Balances

$

$

$ 1,166,543

$

981,043

Page 68


Downtown Fund - 112 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

71,403

$

92,593

$

92,593

$

77,680

$

25,425

$

81,554

$

65,000

$

65,000

$

25,500

$

115,000

Revenues Contributions & Donations Grants Interest Income Total Revenues

-

-

-

-

-

623

900

900

225

500

$

82,177

$

65,900

$

65,900

$

25,725

$

115,500

Main Street Operations

$

75,900

$

93,000

$

93,000

$

77,980

$

124,153

Total Expenditures

$

75,900

$

93,000

$

93,000

$

77,980

$

124,153

$

77,680

$

65,493

$

65,493

$

25,425

$

16,772

$

-

$

-

$

-

$

-

$

-

EXPENDITURES

Total available resources less expenditures Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$ $

-

-

-

-

-

- $

- $

- $

- $

-

77,680

$

65,493

$

65,493

$

25,425

$

16,772

Page 69


Developer Capital Fees - 450 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

11,575

$

14,075

$

14,075

$

175,199

$

376,300

$

400,000

$

700,000

Revenues Capital Recovery Fees

$ 1,018,060

$ 1,028,491

$ 1,028,491

3,090

2,500

2,500

$ 1,021,150

$ 1,030,991

$ 1,030,991

$

401,100

$

$

857,526

$ 1,028,491

$ 1,028,491

$

200,000

$ 1,028,491

$

857,526

$ 1,028,491

$ 1,028,491

$

200,000

$ 1,028,491

$

175,199 $

16,575

$

16,575

$

376,299 $

-

$

-

$

Interest Income Total Revenues

1,100

700,000

EXPENDITURES Developers Incentive Payment Total Expenditures Total available resources less expenditures

47,809

Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$

$ $

-

$

-

$

-

-

-

-

- $

- $

- $

- $

175,199

$

16,575

$

16,575

$

376,299

750,000 -

$

750,000 797,809

Page 70


Wilson Park Fees - 451 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$ 1,212,500

$ 1,212,500

$ 1,251,501

$ 1,442,501

$

$

$

$

$

-

$

39,001

Revenues Park Fees Interest Income Total Revenues

-

517,500 2,500

517,500 2,500

190,000 1,000

200,000 1,000

$

39,001

$

520,000

$

520,000

$

191,000

$

201,000

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

39,001

EXPENDITURES Construction Total Expenditures Total available resources less expenditures

$ 1,732,500 $ 1,732,500 $ 1,442,501 $ 1,643,501

Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$ 1,212,500

$

$ 1,212,500 $ $ 1,251,501

-

$

-

$

-

$

-

-

-

-

-

- $

- $

- $

-

$ 1,732,500

$ 1,732,500

$ 1,442,501

$ 1,643,501

Page 71


www.celina-tx.gov Page 72


• Street Construction 106

Governmental Fund

• Roadway Impact Fee 107 • Vehicle & Equipment Replacement 113 • Capital Acquisition 120 • Road Capital Recovery 121

Page 73


www.celina-tx.gov Page 74


Street Construction Fund - 106 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

-

$

950,000

$

950,000

$

950,000

$ 1,263,809

$

- $

- $

- $

- $

-

Intergovernmental Revenue

-

-

-

-

-

Interest Income

-

-

-

1,000

1,000

Revenues Contributions

Total Revenues

$

-

$

-

$

-

$

1,000

$

1,000

$

- $

850,000

$

850,000

$

687,191

$

850,000

$

-

850,000

$

850,000

$

687,191

$

850,000

$

- $

263,809 $

414,809

Expenditures Street Construction Operations Total Expenditures Total available resources less expenditures

$

100,000 $

100,000 $

Other Financing Sources (Uses) Transfers In

$

Transfers Out Total other financing sources (uses) Fund Balance, End of Year

950,000

$

-

- $ 1,000,000 -

$

950,000 $

$

950,000

$

$ 1,000,000

$

-

-

-

- $ 1,000,000

$ 1,000,000

$

-

$ 1,263,809

$

414,809

100,000

$ 1,100,000

-

Page 75


Roadway Impact Fees Fund - 107 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$ 1,976,687

$ 2,855,141

$ 2,855,141

$ 3,059,450

$ 4,201,146

$ 1,609,668

$

$

300,000

$ 1,717,204

$

Revenues Road Impact Fees Other Revenue Interest Income Total Revenues

300,000

550,000

-

-

-

-

-

16,399

8,000

8,000

11,000

11,000

308,000

$ 1,728,204

$

$ 1,626,066

$

308,000

$

561,000

Road Impact Operations

$

543,303

$ 1,000,000

$ 1,081,000

$

586,508

$ 1,000,000

Total Expenditures

$

543,303

$ 1,000,000

$ 1,081,000

$

586,508

$ 1,000,000

$ 3,059,450

$ 2,163,141

$ 2,082,141

$ 4,201,146

$ 3,762,146

Expenditures

Total available resources less expenditures Other Financing Sources (Uses) Transfers In

$

Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$

- $

- $

- $

- $

-

-

-

-

-

-

- $

- $

- $

- $

-

$ 3,059,450

$ 2,163,141

$ 2,082,141

$ 4,201,146

$ 3,762,146

Page 76


Vehicle & Equipment Replacement Fund - 113 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$ 4,288,463

$ 3,741,506

$ 3,741,506

$ 3,976,082

$ 4,400,196

Revenues Miscellaneous Revenue Interest Income Total Revenues

$

- $ 27,419

- $ 15,000

- $ 15,000

30,100 10,000

$

8,500

$

27,419

$

15,000

$

15,000

$

40,100

$

8,500

$

885,417

$

163,846

$

534,689

$

465,610

$

369,373

$

885,417

$

163,846

$

534,689

$

465,610

$

369,373

Expenditures Capital Expenditures Total Expenditures Total available resources less expenditures

$ 3,430,464

$ 3,592,660

$ 3,221,817

$ 3,550,572

$ 4,039,323

$

$

$

$

$

Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

635,725 90,107

$

-

545,618 $

$ 3,976,082

849,624

-

849,624 $

$ 4,442,284

849,624

845,914

-

849,624 $

$ 4,071,441

849,624

-

849,624 $

$ 4,400,196

845,914

$ 4,885,237

Page 77


Capital Acquisition Fund - 120 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$ 1,983,189

$ 1,314,585

$

461,550 9,096

$

$

1,314,585

$

1,120,596

$ 3,053,883

$

- $ 10,000

10,000

$

6,000

$

4,000

470,646

$

10,000

$

10,000

$

6,000

$

4,000

$ 2,119,739

$

750,000

$

3,030,000

$

2,622,713

$ 1,620,061

$ 2,119,739

$

750,000

$

3,030,000

$

2,622,713

$ 1,620,061

$

334,096

$

574,585

$ (1,705,415) $ (1,496,117) $ 1,437,822

$

786,500

$

Revenues Intergovernmental Revenue Interest Income Total Revenues

Expenditures Capital Acquisitions Total Expenditures Total available resources less expenditures Other Financing Sources (Uses) Transfers In

-

Transfers Out Total other financing sources (uses) Fund Balance, End of Year

$

- $ -

786,500

$

$ 1,120,596

$

$

-

- $ 574,585

4,550,000

$

4,550,000

$

-

-

-

4,550,000 $

4,550,000 $

2,844,585

3,053,883

$

-

$ 1,437,822

Page 78


Road Capital Recovery Fund - 121 Revenues, Expenditures and Change in Fund Balance 2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$ 1,585,655

$ 5,247,778

$ 5,247,778

$ 5,954,605

$ 5,612,666

$ 3,762,837

$ 1,000,000

$ 1,400,000

$ 1,800,000

$ 1,500,000

Fire Recovery Fee

-

-

-

126,000

126,000

Intergovernmental Revenue

-

-

-

-

-

376,315

-

995,523

995,523

-

22,080

15,000

15,000

15,000

15,000

$ 4,161,232

$ 1,015,000

$ 2,410,523

$ 2,936,523

$ 1,641,000

$ 1,192,282

$ 2,000,000

$ 3,278,462

$ 3,278,462

$ 2,000,000

$ 1,192,282

$ 2,000,000

$ 3,278,462

$ 3,278,462

$ 2,000,000

$ 4,554,605

$ 4,262,778

$ 4,379,839

$ 5,612,666

$ 5,253,666

$ 1,400,000

$

Fund Balance, Beginning of Year Revenues Road Capital Recovery Fee

Reimbursement - Other Interest Income Total Revenues

Expenditures Road Capital Recovery Operations Total Expenditures Total available resources less expenditures Other Financing Sources (Uses) Transfers In Transfers Out Total other financing sources (uses) Fund Balance, End of Year

-

- $

- $

- $

-

-

-

-

-

- $

- $

- $

-

$ 1,400,000

$

$ 5,954,605

$ 4,262,778

$ 4,379,839

$ 5,612,666

$ 5,253,666

Page 79


www.celina-tx.gov Page 80


Capital Improvement Project Bond Fund

• • • • •

621General 621A Public Safety 721 Water/Sewer 622 General 722 Water/Sewer

Page 81


www.celina-tx.gov Page 82


Capital Improvement Project Bond Fund - 621, 621A, 721, 622, 722 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

$

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

-

$

60,712,272

$

60,712,272

$

-

$

-

$

-

$

71,002,653

$

-

$

104,354,803

Revenues Miscellaneous Revenue

$

Interest Income Total Revenues

19,338

-

-

47,000

100,000

$

19,338

$

-

$

-

$

47,000

$

100,000

$

17,913,633

$

14,281,754

$

14,281,754

$

10,535,411

$

3,550,956

Expenditures 621 Bond Fund 621A Bond Fund

556,940

31,500,000

31,500,000

641,703

18,301,357

721 Bond Fund

6,776,389

14,930,518

14,930,518

8,508,580

8,715,031

622 Bond Fund

-

-

35,000,000

8,348,241

8,651,759

722 Bond Fund

-

-

35,000,000

8,660,916

8,339,084

Total Expenditures Total available resources less expenditures

$ $

25,246,962

$

60,712,272

$

130,712,272

$

(25,227,624) $

-

$

(70,000,000) $

-

$

36,694,851

$

47,558,187

34,354,803 $

56,896,616

Other Financing Sources (Uses) Bonds Issued

$

96,230,277

$

70,000,000

$

70,000,000

$

-

Transfers In

-

-

-

-

-

Transfers Out

-

-

-

-

-

Total other financing sources (uses) Fund Balance, End of Year

$

96,230,277 $

-

$

$

71,002,653

-

$

$

70,000,000 $ -

$

70,000,000 $ 104,354,803

$

56,896,616

Page 83


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TIRZ

• TIRZ #11 Downtown Celina - 311

Page 85


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TIRZ #11 Downtown Celina - 311 Revenue, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

196,326

$

392,767

$

392,767

$

394,981

$

372,717

$

294,079

$

439,657

$

439,657

$

377,236

$

472,860

Revenues Intergovernmental Revenue Interest Income Total Revenues

1,208

500

500

500

500

$

295,287

$

440,157

$

440,157

$

377,736

$

473,360

$

96,632

$

400,000

$

400,000

$

400,000

$

400,000

$

96,632

$

400,000

$

400,000

$

400,000

$

400,000

$

394,981

$

432,924

$

432,924

$

372,717

$

446,077

Expenditures Downtown Celina Total Expenditures Total available resources less expenditures Other Financing Sources (Uses) Transfers In

$

Transfers Out Total other financing sources (uses) Fund Balance, End of Year

- $

- $

- $

- $

-

-

-

-

-

-

$

-

$

-

$

-

$

-

$

-

$

394,981

$

432,924

$

432,924

$

372,717

$

446,077

Page 87


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FY2022 - 2023 Com ponent Units

Page 89


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Economic Development Corporation - 401 Revenues, Expenditures and Change in Fund Balance

Working Capital, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$ 1,071,200

$ 1,514,494

$ 1,514,494

$ 2,071,418

$ 2,653,705

Revenues Taxes

$ 1,465,484 $ 1,150,000 $ 1,150,000 $ 1,750,000 $ 1,925,000

Grants

-

-

-

-

-

200,000

200,000

200,000

-

-

Other Revenues

3,000

3,000

3,000

3,000

3,000

Interest Income

26,326

15,000

15,000

39,000

20,000

$ 1,694,810

$ 1,368,000

$ 1,368,000

$ 1,792,000

$ 1,948,000

Intergovernmental Revenue

Total Revenues

Expenditures Personnel Costs

$

Legal & Professional

196,526 $

390,672 $

390,672 $

350,014 $

523,681

19,567

23,500

23,500

26,000

42,000

1,460

2,400

2,400

1,200

2,400

General & Administrative

264,662

393,500

393,500

257,521

630,000

Debt Service

105,038

105,038

105,038

105,978

5,000

36,000

40,000

40,000

58,000

66,430

798,713

$ 1,269,511

$ 3,064,705

$ 3,332,194

Utilities

TIRZ Agreements Total Expenditures Total available resources less expenditures

$

623,253

$ 2,142,757

$

955,110

$ 1,927,384

$

955,110

$ 1,927,384

$

Other Financing Sources (Uses) Transfers In

$

Transfers Out Total other financing sources (uses) Working Capital, End of Year

- $ 71,339

$

411,000

(71,339) $

$ 2,071,418

- $

411,000

(411,000) $

$ 1,516,384

- $

411,000

(411,000) $

$ 1,516,384

- $

315,000

(411,000) $

$ 2,653,705

-

(315,000)

$ 3,017,194

Page 91


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Community Development Corporation - 402 Revenues, Expenditures and Change in Fund Balance

Fund Balance, Beginning of Year

2020 - 2021

2021 - 2022

2021 - 2022

2021 - 2022

2022 - 2023

Actual

Adopted

Amended

Estimated

Adopted

$

1,345,926

$

2,421,906

$

2,421,906

$

2,791,083

$

2,234,995

$

1,465,484

$

1,150,000

$

1,150,000

$

1,750,000

$

1,925,000

Revenues Taxes TIRZ Agreements Miscellaneous Revenue Interest Income Total Revenues

(31,089)

(35,000)

(35,000)

(58,088)

(66,430)

-

-

-

-

-

10,762

15,000

15,000

2,000

2,500

$

1,445,157

$

1,130,000

$

1,130,000

$

1,693,912

$

1,861,070

$

-

$

-

$

2,250,000

$

2,250,000

$

75,000

$

-

$

-

$

2,250,000

$

2,250,000

$

75,000

$

2,791,083

$

3,551,906

$

1,301,906

$

2,234,995

$

4,021,065

$

-

$

-

$

-

$

-

$

-

Expenditures Miscellaneous Expense Total Expenditures Total available resources less expenditures Other Financing Sources (Uses) Transfers In

-

Transfers Out Total other financing sources (uses)

Fund Balance, End of Year

-

-

-

-

$

-

$

-

$

-

$

-

$

-

$

2,791,083

$

3,551,906

$

1,301,906

$

2,234,995

$

4,021,065

Page 93


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Fiscal Year 2022 - 2023

Tax Rate Calculation Worksheet

Page 95


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2022 Tax Rate Calculation Worksheet

Form 50-856

Taxing Units Other Than School Districts or Water Districts

City of Celina ____________________________________________________________________________ Taxing Unit Name

972-382-2682 ________________________________

Phone (area code and number)

142 North Ohio Street, Celina, TX 75009 ____________________________________________________________________________

www.celina-tx.gov ________________________________

Taxing Unit’s Address, City, State, ZIP Code

Taxing Unit’s Website Address

GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable. School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements. Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.

SECTION 1: No-New-Revenue Tax Rate The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together. Line

No-New-Revenue Tax Rate Worksheet

1.

2021 total taxable value. Enter the amount of 2021 taxable value on the 2021 tax roll today. Include any adjustments since last year’s certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1

2.

Amount/Rate

2021 tax ceilings. Counties, cities and junior college districts. Enter 2021 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or a prior year for homeowners age 65 or older or disabled, use this step.2

2,957,316,297 $ _____________

197,503,454 $ _____________

3.

Preliminary 2021 adjusted taxable value. Subtract Line 2 from Line 1.

2,759,812,843 $ _____________

4.

2021 total adopted tax rate.

0.645000 /$100 $ __________

5.

2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value. A. Original 2021 ARB values:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4,077,910 $ _____________

B. 2021 values resulting from final court decisions:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3,950,000 - $ _____________

C. 2021 value loss. Subtract B from A.3 6.

2021 taxable value subject to an appeal under Chapter 42, as of July 25. A. 2021 ARB certified value: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

115,308 $ _____________

B. 2021 disputed value:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15,451 - $ _____________

C. 2021 undisputed value. Subtract B from A. 4 7.

127,910 $ _____________

2021 Chapter 42 related adjusted values. Add Line 5C and Line 6C.

99,857 $ _____________ 227,767 $ _____________

Tex. Tax Code § 26.012(14) Tex. Tax Code § 26.012(14) Tex. Tax Code § 26.012(13) 4 Tex. Tax Code § 26.012(13) 1 2 3

Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division

For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 97 50-856 • 5-22/9


2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Line

Form 50-856

No-New-Revenue Tax Rate Worksheet

Amount/Rate

8.

2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.

9.

2021 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2021. Enter the 2021 value of property in deannexed territory. 5

2,760,040,610 $ _____________

0 $ _____________

10. 2021 taxable value lost because property first qualified for an exemption in 2022. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goodsin-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2022 does not create a new exemption or reduce taxable value. A. Absolute exemptions. Use 2021 market value: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4,793,789 $ _____________

B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption times 2021 value:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6,323,082 + $ _____________

C. Value loss. Add A and B. 6

11,116,871 $ _____________

11. 2021 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/ scenic appraisal or public access airport special appraisal in 2022. Use only properties that qualified in 2022 for the first time; do not use properties that qualified in 2021. A. 2021 market value:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ _____________

B. 2022 productivity or special appraised value:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 - $ _____________

C. Value loss. Subtract B from A. 7

0 $ _____________

12. Total adjustments for lost value. Add Lines 9, 10C and 11C.

11,116,871 $ _____________

13. 2021 captured value of property in a TIF. Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which 2021 taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised value in line 18D, enter 0.

326,497,467 $ _____________

14. 2021 total value. Subtract Line 12 and Line 13 from Line 8.

2,422,426,272 $ _____________

15. Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.

15,624,649 $ _____________

16. Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2021. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. 9 17. Adjusted 2021 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10

30,632 $ _____________ 15,655,281 $ _____________

18. Total 2022 taxable value on the 2022 certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners age 65 or older or disabled. 11 A.

Certified values:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4,191,540,499 $ _____________

B.

Counties: Include railroad rolling stock values certified by the Comptroller’s office: . . . . . . . . . . . . . . . . . . . . . . .

+ $ _____________

C.

Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property: . . . . . . . . . . .

0 - $ _____________

D.

Tax increment financing: Deduct the 2022 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2022 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 23 below. 12 . . . . . . . . . . . . . . . . . . . .

558,744,243 - $ _____________

E.

Total 2022 value. Add A and B, then subtract C and D.

3,632,796,256 $ _____________

Tex. Tax Code § 26.012(15) Tex. Tax Code § 26.012(15) Tex. Tax Code § 26.012(15) 8 Tex. Tax Code § 26.03(c) 9 Tex. Tax Code § 26.012(13) 10 Tex. Tax Code § 26.012(13) 11 Tex. Tax Code § 26.012, 26.04(c-2) 12 Tex. Tax Code § 26.03(c) 5 6 7

For additional copies, visit: comptroller.texas.gov/taxes/property-tax

Page 98

Page 2


2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Line

Form 50-856

No-New-Revenue Tax Rate Worksheet

Amount/Rate

19. Total value of properties under protest or not included on certified appraisal roll. 13 A.

B.

C.

2022 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value under protest. 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

206,988,321 $ _____________

2022 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value of property not on the certified roll. 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 + $ _____________

Total value under protest or not certified. Add A and B.

20. 2022 tax ceilings. Counties, cities and junior colleges enter 2022 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or a prior year for homeowners age 65 or older or disabled, use this step.16 21. 2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 22. Total 2022 taxable value of properties in territory annexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022 value of property in territory annexed. 18 23. Total 2022 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to exist-ing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, 2021 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2022. 19

206,988,321 $ _____________

266,523,037 $ _____________ 3,573,261,540 $ _____________

12,138,345 $ _____________

706,143,114 $ _____________

24. Total adjustments to the 2022 taxable value. Add Lines 22 and 23.

718,281,459 $ _____________

25. Adjusted 2022 taxable value. Subtract Line 24 from Line 21.

2,854,980,081 $ _____________

26. 2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20

0.548349 /$100 $ __________

27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2022 county NNR tax rate. 21

$ __________/$100

SECTION 2: Voter-Approval Tax Rate The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split into two separate rates: 1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. Line

Voter-Approval Tax Rate Worksheet

28. 2021 M&O tax rate. Enter the 2021 M&O tax rate. 29. 2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.

Amount/Rate 0.429385 /$100 $ __________

2,760,040,610 $ _____________

Tex. Tax Code § 26.01(c) and (d) Tex. Tax Code § 26.01(c) 15 Tex. Tax Code § 26.01(d) 16 Tex. Tax Code § 26.012(6)(B) 17 Tex. Tax Code § 26.012(6) 18 Tex. Tax Code § 26.012(17) 19 Tex. Tax Code § 26.012(17) 20 Tex. Tax Code § 26.04(c) 21 Tex. Tax Code § 26.04(d) 13 14

For additional copies, visit: comptroller.texas.gov/taxes/property-tax

Page 99

Page 3


2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Line

Form 50-856

Voter-Approval Tax Rate Worksheet

Amount/Rate

30. Total 2021 M&O levy. Multiply Line 28 by Line 29 and divide by $100

11,851,200 $ _____________

31. Adjusted 2021 levy for calculating NNR M&O rate. A.

B.

M&O taxes refunded for years preceding tax year 2021. Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. . . . . . . . . . . . . . .

21,539 + $ _____________

2021 taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2022 captured appraised value in Line 18D, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1,591,978 – $ _____________

C.

2021 transferred function. If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function will subtract this amount in D below. The taxing unit receiving the function will add this amount in 0 D below. Other taxing units enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . +/- $ _____________

D.

2021 M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if discontinuing function and add if receiving function. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

E.

Add Line 30 to 31D.

-1,570,439 $ _____________ 10,280,761 $ _____________

32. Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.

2,854,980,081 $ _____________

33. 2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.

0.360099 /$100 $ __________

34. Rate adjustment for state criminal justice mandate. 23 A.

2022 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________ 0

B.

2021 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies. . . . . . . . . . . . . . . . .

0 – $ _____________

C.

Subtract B from A and divide by Line 32 and multiply by $100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 /$100 $ __________

D.

Enter the rate calculated in C. If not applicable, enter 0.

0 /$100 $ __________

35. Rate adjustment for indigent health care expenditures. 24 A.

2022 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose.. . . . . . . .

0 $ _____________

2021 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2020 and ending on June 30, 2021, less any state assistance received for the same purpose.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 – $ _____________

C.

Subtract B from A and divide by Line 32 and multiply by $100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0.000000 /$100 $ __________

D.

Enter the rate calculated in C. If not applicable, enter 0.

B.

22 23 24

0 /$100 $ __________

[Reserved for expansion] Tex. Tax Code § 26.044 Tex. Tax Code § 26.0441

For additional copies, visit: comptroller.texas.gov/taxes/property-tax

Page 100

Page 4


2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Line

Form 50-856

Voter-Approval Tax Rate Worksheet

Amount/Rate

36. Rate adjustment for county indigent defense compensation. 25 A.

B.

2022 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2021 and ending on June 30, 2022, less any state grants received by the county for the same purpose . . . . . . . . . . . . . . . . . . 2021 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2020 and ending on June 30, 2021, less any state grants received by the county for the same purpose. . . . . . . . . . . . . .

0 $ _____________

0 $ _____________

C.

Subtract B from A and divide by Line 32 and multiply by $100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ __________/$100

D.

Multiply B by 0.05 and divide by Line 32 and multiply by $100.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ __________/$100

E.

Enter the lesser of C and D. If not applicable, enter 0.

0 /$100 $ __________

37. Rate adjustment for county hospital expenditures. 26 A.

2022 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2021 and ending on June 30, 2022. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ _____________

2021 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2020 and ending on June 30, 2021. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ _____________

C.

Subtract B from A and divide by Line 32 and multiply by $100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ __________/$100

D.

Multiply B by 0.08 and divide by Line 32 and multiply by $100.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ __________/$100

E.

Enter the lesser of C and D, if applicable. If not applicable, enter 0.

B.

0 /$100 $ __________

38. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code 26.0444 for more information. A.

Amount appropriated for public safety in 2021. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ _____________

B.

Expenditures for public safety in 2021. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ _____________

C.

Subtract B from A and divide by Line 32 and multiply by $100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ __________/$100

D.

Enter the rate calculated in C. If not applicable, enter 0.

0 /$100 $ __________

39. Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.

0.360099 /$100 $ __________

40. Adjustment for 2021 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in 2021 should complete this line. These entities will deduct the sales tax gain rate for 2022 in Section 3. Other taxing units, enter zero. A.

Enter the amount of additional sales tax collected and spent on M&O expenses in 2021, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 $ _____________

B.

Divide Line 40A by Line 32 and multiply by $100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0/$100 $ __________

C.

Add Line 40B to Line 39.

0.360099 /$100 $ __________

41. 2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.

0.372702 /$100 $ __________

Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08. - or Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035.

25 26

Tex. Tax Code § 26.0442 Tex. Tax Code § 26.0443

For additional copies, visit: comptroller.texas.gov/taxes/property-tax

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2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Line

Form 50-856

Voter-Approval Tax Rate Worksheet

Amount/Rate

D41. Disaster Line 41 (D41): 2022 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of 1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred, or 2) the third tax year after the tax year in which the disaster occurred If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 If the taxing unit does not qualify, do not complete Disaster Line 41 (Line D41).

0 /$100 $ __________

42. Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid on debts that: (1) are paid by property taxes, (2) are secured by property taxes, (3) are scheduled for payment over a period longer than one year, and (4) are not classified in the taxing unit’s budget as M&O expenses. A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2022, verify if it meets the amended definition of debt before including it here. 28 Enter debt amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10,498,759 $ _____________

B. Subtract unencumbered fund amount used to reduce total debt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 – $ _____________

C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) . . . . . . . . . . . . . . . . . . . .

0 – $ _____________

D. Subtract amount paid from other resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 – $ _____________

E. Adjusted debt. Subtract B, C and D from A.

10,498,759 $ _____________

43. Certified 2021 excess debt collections. Enter the amount certified by the collector. 29

1,003,677 $ _____________

44. Adjusted 2022 debt. Subtract Line 43 from Line 42E.

9,495,082 $ _____________

45. 2022 anticipated collection rate. A.

Enter the 2022 anticipated collection rate certified by the collector. 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

100.00 % ____________

B.

Enter the 2021 actual collection rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

101.40 % ____________

C.

Enter the 2020 actual collection rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

101.67 % ____________

D.

Enter the 2019 actual collection rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

106.46 % ____________

E.

If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater than 100%. 31

101.40% ____________

46. 2022 debt adjusted for collections. Divide Line 44 by Line 45E.

9,363,986 $ _____________

47. 2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.

3,573,261,540 $ _____________

48. 2022 debt rate. Divide Line 46 by Line 47 and multiply by $100.

0.262057 /$100 $ __________

49. 2022 voter-approval tax rate. Add Lines 41 and 48.

0.634759 $ __________/$100

D49. Disaster Line 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41. Add Line D41 and 48.

$ __________/$100

Tex. Tax Code § 26.042(a) Tex. Tax Code § 26.012(7) Tex. Tax Code § 26.012(10) and 26.04(b) 30 Tex. Tax Code § 26.04(b) 31 Tex. Tax Code §§ 26.04(h), (h-1) and (h-2) 27 28 29

For additional copies, visit: comptroller.texas.gov/taxes/property-tax

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2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Line

Form 50-856

Voter-Approval Tax Rate Worksheet

50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval tax rate.

Amount/Rate

0 /$100 $ __________

SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the additional sales tax. Line

Additional Sales and Use Tax Worksheet

51. Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2021, enter 0.

Amount/Rate

0 $ _____________

52. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue. 33 Taxing units that adopted the sales tax in November 2021 or in May 2022. Multiply the amount on Line 51 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. 34 - or Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95.

0 $ _____________

53. 2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.

3,573,261,540 $ _____________

54. Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.

0 /$100 $ __________

55. 2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.

0.548349 /$100 $ __________

56. 2022 NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if you adopted the additional sales tax before November 2021. 57. 2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable, of the Voter-Approval Tax Rate Worksheet. 58. 2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.

0.548349 /$100 $ __________

0.634759 /$100 $ __________ 0.634759 /$100 $ __________

SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution. Line

Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet

59. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38

Amount/Rate

0 $ _____________

60. 2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.

3,573,261,540 $ _____________

61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.

0 /$100 $ __________

62. 2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).

0.634759 /$100 $ __________

Tex. Tax Code § 26.041(d) Tex. Tax Code § 26.041(i) Tex. Tax Code § 26.041(d) 35 Tex. Tax Code § 26.04(c) 36 Tex. Tax Code § 26.04(c) 37 Tex. Tax Code § 26.045(d) 38 Tex. Tax Code § 26.045(i) 32 33 34

For additional copies, visit: comptroller.texas.gov/taxes/property-tax

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2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts

Form 50-856

SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years. 39 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero. The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios: •

a tax year before 2020; 40

a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 or

after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code Section 120.002(a) without the required voter approval. 42

This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 43 Line

Unused Increment Rate Worksheet

63. 2021 unused increment rate. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. If the number is less than zero, enter zero. 64. 2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If the number is less than zero, enter zero. 65. 2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero. 66. 2022 unused increment rate. Add Lines 63, 64 and 65.

Amount/Rate

0 /$100 $ __________

0 /$100 $ __________

0 /$100 $ __________ 0 /$100 $ __________

67. 2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).

0.634759 /$100 $ __________

SECTION 6: De Minimis Rate The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 44 This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45 Line

De Minimis Rate Worksheet

Amount/Rate

68. Adjusted 2022 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet

0.360099 /$100 $ __________

69. 2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.

3,573,261,540 $ _____________

70. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.

0.013992 /$100 $ __________

71. 2022 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.

0.262057 /$100 $ __________

72. De minimis rate. Add Lines 68, 70 and 71.

0.636148 $ __________/$100

SECTION 7: Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.46 Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 47 This section will apply to a taxing unit other than a special taxing unit that: •

directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and

the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago.

Tex. Tax Code § 26.013(a) Tex. Tax Code § 26.013(c) Tex. Tax Code §§ 26.0501(a) and (c) 42 Tex. Local Gov’t Code § 120.007(d), effective Jan. 1, 2022 43 Tex. Tax Code § 26.063(a)(1) 44 Tex. Tax Code § 26.012(8-a) 45 Tex. Tax Code § 26.063(a)(1) 46 Tex. Tax Code §26.042(b) 47 Tex. Tax Code §26.042(f) 39 40 41

For additional copies, visit: comptroller.texas.gov/taxes/property-tax

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2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts

Form 50-856

This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate without holding an election in the prior year. Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2). Line

Emergency Revenue Rate Worksheet

Amount/Rate

73. 2021 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.

0.645000 /$100 $ __________

74. Adjusted 2021 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line. If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2021 worksheet due to a disaster, enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49. - or If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in 2021, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter-approval tax rate the taxing unit would have calculated in 2021 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the year(s) following the disaster. 48 Enter the final adjusted 2021 voter-approval tax rate from the worksheet. - or If the taxing unit adopted a tax rate above the 2021 voter-approval tax rate without calculating a disaster tax rate or holding an election due to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet.

0 /$100 $ __________

75. Increase in 2021 tax rate due to disaster. Subtract Line 74 from Line 73.

0.645000 /$100 $ __________

76. Adjusted 2021 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.

2,422,426,272 $ _____________

77. Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.

15,624,649 $ _____________

78. Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.

2,854,980,081 $ _____________

79. Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49

0 /$100 $ __________

80. 2022 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67 (taxing units with the unused increment rate).

0.634759 /$100 $ __________

SECTION 8: Total Tax Rate Indicate the applicable total tax rates as calculated above. No-new-revenue tax rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . As applicable, enter the 2022 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax). Indicate the line number used: 26 ______

0.548349 /$100 $ __________

Voter-approval tax rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . As applicable, enter the 2022 voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue). 49 Indicate the line number used: ______

0.634759 $ __________/$100

De minimis rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If applicable, enter the 2022 de minimis rate from Line 72.

0.636148 /$100 $ __________

SECTION 9: Taxing Unit Representative Name and Signature Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified estimate of taxable value, in accordance with requirements in Tax Code. 50

Jayna Dean ____________________________________________________________ Printed Name of Taxing Unit Representative

48 49 50

____________________________________________________________

7/26/2022 ________________________________________

Taxing Unit Representative

Date

Tex. Tax Code §26.042(c) Tex. Tax Code §26.042(b) Tex. Tax Code §§ 26.04(c-2) and (d-2)

For additional copies, visit: comptroller.texas.gov/taxes/property-tax

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www.celina-tx.gov Page 106


Fiscal Year 2022 - 2023

Budget & Tax Rate Ordinances

Page 107


www.celina-tx.gov Page 108


ORDINANCE NO. 2022-112 AN ORDINANCE OF THE CITY OF CELINA, TEXAS ADOPTING AND APPROVING THE BUDGET FOR THE FISCAL YEAR 2022-2023, BEGINNING OCTOBER 1, 2022, AND ENDING SEPTEMBER 30, 2023; IN ACCORDANCE WITH EXISTING STATUTORY REQUIREMENTS; REPEALING ALL CONFLICTING ORDINANCES; CONTAINING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Manager and staff have prepared and filed with the City Secretary a proposed budget for the operation of the City during Fiscal Year 2022-2023; and WHEREAS, pursuant to the laws of the State of Texas and the Home Rule Charter of the City of Celina, Texas (“Celina”), the City Manager has submitted to the Mayor and Council a proposed budget of the revenues and expenditures for conducting the affairs of said city and providing a complete financial plan for Fiscal Year beginning October 1, 2022, and ending September 30, 2023; and WHEREAS, the City Council on September 13, 2022, conducted a public hearing to receive input from citizens of the City concerning the content of the budget, and for which notices were duly posed in the Celina Record; and WHEREAS, the City has acknowledged that this budget will raise more total property taxes than last year’s budget by $6,954,614, or 44.22%, and of that amount, $4,559,356 is tax revenue to be raised from new property added to the tax roll this year; and WHEREAS, the City Council having considered the proposed budget at length, and having provided input in its preparation, has determined that the proposed budget and the revenues and expenditures contained therein are in the best interest of the City and, therefore, the Council desires to approve and adopt the budget by formal action. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CELINA, TEXAS, THAT: SECTION 1. The proposed budget for the fiscal year beginning October 1, 2022, and ending September 30, 2023, as submitted to the City Council by the City Manager, which budget is attached hereto as Exhibit “A” for all purposes is hereby approved and adopted as the City’s budget of all revenue and expenditures of the City of Celina, Texas for Fiscal Year 2022-2023; and SECTION 2. The sum of one hundred forty-eight million, six hundred sixty-five thousand, seven hundred thirty-nine US Dollars ($148,665,739) is hereby appropriated for the City’s FY2022-2023 Budget. Further, these funds are for payment of operating, capital, and debt service expenses associated with the operation and administration of the City, according to the various purposes and intents described in the FY2022-2023 budget document.

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SECTION 3. Should any paragraph, sentence, subdivision, clause, phrase, or section of this Ordinance be adjudged or held to be unconstitutional, illegal, or invalid, the same shall not affect the validity of this Ordinance, as a whole or any part or provision thereof, other than the part or parts adjudged to be invalid, illegal, or unconstitutional. SECTION 4. This Ordinance shall be in full force and effect from and after its adoption by the City Council, pursuant to applicable State and Local laws and the City of Celina Home Rule Charter. SECTION 5. All other ordinances and Code provisions that are in conflict herewith are hereby repealed, but only to the extent of any such conflict or inconsistency. SECTION 6. The City Council of the City of Celina, Texas met in a public meeting on September 13, 2022, and adopted this ordinance with a majority vote as follows:

Mayor Sean Terry

YEA

NAY

Mayor Pro Tern Jay Pierce

YEA Z

Deputy Mayor Pro Tern Wendie Wigginton

YEA

Council Member Philip Ferguson

YEA 7

NA Y _ A BSTAIN __ ABSENT __

Council Member Tony Griggs

YEA L

NAY

Council Member Andy Hopkins

YEAZ

NAY = ABSTAIN=ABSENT =

Council Member Mindy Koehne

YEA

L

ABSTAIN

ABSE T

AY =ABSTAIN=ABSENT = NA y - - ABSTAIN - - ABSENT __

L,

ABSTAIN

ABSENT

AY __ ABSTAIN __ ABSENT __

ADOPTED on the 13 th day of September 2022.

ATTEST:

LliUM J r;JZ{

Lauren Field, City Secretary

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ORDINANCE NO. 2022-113 AN ORDINANCE OF THE CITY OF CELINA, TEXAS, FIXING AND LEVYING MUNICIPAL AD VALOREM TAXES FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2022 AND ENDING SEPTEMBER 30, 2023; DIRECTING THE ASSESSMENT THEREOF TO PROVIDE REVENUES FOR THE PAYMENT OF CURRENT OPERATION AND MAINTENANCE EXPENSES AND INDEBTEDNESS OF THE CITY; PROVIDING FOR A LIEN ON ALL REAL AND PERSONAL PROPERTY TO SECURE PAYMENT OF TAXES DUE THEREON; PROVIDING FOR COLLECTION BY THE COLLIN AND DENTON COUNTY TAX ASSESSOR/COLLECTOR; CONTAINING A SEVERABILITY CLAUSE; REPEALING ALL ORDINANCES AND PARTS THEREOF IN CONFLICT HEREWITH; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, it is necessary to levy such an ad valorem tax at a given rate to generate revenues sufficient to meet the projected expenditures of the City for FY 2022-2023; and WHEREAS, the City Council of the City of Celina, Texas (the “City”) has approved on the 13 day of September, 2022, the budget for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (FY 2022-2023); and th

WHEREAS, the aforesaid Ordinance anticipates and requires the levy of an ad valorem tax on all taxable property in the City of Celina; and WHEREAS, the Chief Appraiser of Collin County Tax Appraisal District has prepared and certified the appraisal roll for the City of Celina, Texas, that roll being that portion of the approved appraisal roll of both Collin County Tax Appraisal District and Denton County Tax Appraisal District which lists property taxable by the City of Celina, Texas; and WHEREAS, all statutory and constitutional requirements concerning the levying and assessing of ad valorem taxes have been completed in due and correct time, including proving notice of and conducting a public hearing regarding the ad valorem tax levied hereby; and NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CELINA, TEXAS: Section 1. There is hereby levied for the FY 2022-2023 upon all real property situated within the corporate limits of the City of Celina, Texas, and upon all personal property which was owned within the corporate limits of the City of Celina, Texas, on January 1, 2022, except so much thereof as may be exempt by the Constitution or laws of the State of Texas, or this ordinance, a tax of $0.634759 on each One Hundred Dollars ($100.00) of assessed valuation on all taxable property. The tax rate consists of two components each of which is hereby approved separately. The total tax herein so levied shall consist and be comprised of the following components:

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a) An ad valorem tax rate of $0.372702 on each One Hundred Dollars ($100.00) assessed valuation of all taxable property is hereby levied for the purpose of defraying the maintenance and operation expenses of the City of Celina, Texas for the fiscal year ending September 30, 2023; and b) An ad valorem tax rate of $0.262057 on each One Hundred Dollars ($100.00) assessed valuation of all taxable property is hereby levied for the purpose of the payment of principal and interest of the valid bonded indebtedness, and related fees of the City of Celina, Texas for the fiscal year ending September 30, 2023; and Section 2. The City of Celina shall have lien on all taxable property located in the City of Celina to secure the payment of taxes, penalties, and interest, and all costs of collection, assess and levied hereby. Section 3. Taxes shall be payable in full at the office of the Collin County Tax Assessor/Collector, 2300 Bloomdale Road, Suite 2324, McKinney, TX 75071 and the Denton County Tax Assessor/Collector, 1505 E. McKinney, Denton, TX 76209-4525. The City shall have available all rights and remedies provided by law for the enforcement of the collection of taxes levied under this Ordinance. Section 4. The tax roll presented to the City Council, together with any supplements thereto, are hereby accepted and approved. Section 5. Should any paragraph, sentence, provision, clause, phrase or section of this Ordinance be adjudged or held to be unconstitutional, illegal, or invalid, the same shall not affect the validity of this Ordinance, as a whole or any part or provision thereof, other than the part or parts adjudged to be invalid, illegal, or unconstitutional. Section 6. This ordinance shall be in full force and effect from and after its adoption by the City Council and publication of its caption as the law and the Home Rule Charter of the City of Celina provide in such cases. Section 7. All other ordinances and Code provisions in conflict herewith are hereby repealed, but only to the extent of any such conflict or inconsistency and all other provisions of the City of Celina Code not in conflict herewith shall remain in full force and effect. Section 8. The repeal of any ordinance or parts thereof by the enactment of this Ordinance, shall not be construed as abandoning any action now pending under or by virtue of such ordinance; not shall it have the effect of discontinuing, abating, modifying or altering nay penalty accruing or to accrue, nor as affecting any rights of the city under any section or provision of any ordinances at the time of passage of this Ordinance. Section 9. The City Council of the City of Celina, Texas met in a public meeting on September 13, 2022, and adopted this ordinance with a majority vote as follows:

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Mayor Sean Terry

YEA

NAY

ABSTAIN

ABSENT

Mayor Pro Tern Jay Pierce

YEA /

NAY

ABSTAIN

ABSENT

Deputy Mayor Pro Tern Wendie Wigginton

YEA ~

AY

ABSTAIN

ABSENT

Council Member Philip Ferguson

YEA /

NAY

ABSTAIN

ABSENT

Council Member Tony Griggs

YEA

NA y -

ABSTAIN -

ABSENT -

Council Member Andy Hopkins

YEA /

NAY

ABSTAIN

ABSENT

Council Member Mindy Koehne

YEA .LNAY =

ABSTAIN =

ABSE T

L

THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 3.50% AND WILL RAISE TAXES FOR MAINTNENACE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY -$56.69. on the 13 th day of September 2022.

ATTEST:

Lauren Field, City Secretary

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www.celina-tx.gov Page 114