Page 41 - Grapevine FY20 Approved Budget
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Fund Balances
The total citywide balance of all budgeted funds on October 1 is estimated at $82 million, an
increase of $16 million from the previous year’s total of $66 million. Increases in the fund
balances for the General ($3 million), Convention & Visitors ($5 million), and Economic
Development ($16 million) funds were offset by decreases in the fund balances of the Lake Parks
(-$800,000) and Debt Service (-$1.2 million) funds.
The General fund increased its fund balance by $2.9 million due in large part to increases in both
Ad Valorem and sales and use tax collections. The Convention and Visitors Bureau fund increased
its fund balance by $5.5 million due in large part to increased occupancy tax receipts and interest
income. The Debt Service fund decreased its fund balance by $1.2 million due to a bond refunding
in FY19. The Utility Enterprise fund increased its fund balance by $3 million due to higher water
and wastewater sales, and a $600,00 refund from the Trinity River Authority (TRA). The Crime
Control and Prevention District fund decreased its fund balance deficit by $300,000 as sales tax
growth was higher than initial projections.
The Golf and Lake Parks funds continue to carry negative balances as they recover from deficits
incurred in previous years. During FY15 and FY16, heavy spring rains led to flooding of the
Vineyards Campground, Grapevine Golf Course, Oak Grove Ballfield complex, and all of the lake
parks. The heavy spring rains returned in FY19 and resulted in FY19 revenue falling by 35% in
the Lake Parks fund.
The total citywide ending fund balance projected at FY20 year-end is $83.2 million, an increase of
$1 million (1.3%). Increases in the balances of the Convention & Visitors, Stormwater Drainage,
and Utility Enterprise funds are projected to be offset by the drawdown of fund balances in the
Debt Service and Lake Parks funds. The General, CVB Incentives, Crime Control & Prevention
and Economic Development funds are projected with no change in fund balance(s) for FY20.
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