Page 18 - CityofColleyvilleFY23AdoptedBudget

Intergovernmental revenue includes the annual payment from the City of Keller as a result of the municipal court
consolidation as well as a school resource of cer. Keller is paying a percentage of the total municipal court cost based
upon their percentage of total citations issued by both cities.

Expenditures
The illustration below shows how the City plans to spend each tax dollar for the upcoming scal year. The total
adopted General Fund budget for scal year 2022 is $25,149,806. As seen in the chart, 47% of the General Fund is for
public safety. When combined with public works, 62% of the General Fund is scheduled for police, re, and
infrastructure services.

UTILITY FUND

The Utility Fund is a proprietary fund structured and operated as a stand-alone business or enterprise. It accounts for
all the activities required for the provision of water and sanitary sewer to residents of the city. In scal year 2017, the
Utility Fund was split into two funds- the Utility Fund and Utility Capital Projects Fund, although these funds are rolled
together for nancial reporting purposes in the Certi ed Annual Financial Report (annual audit). The Utility Fund
functions as the operating fund. The Utility Capital Projects Fund is where revenues and expenditures for utility capital
projects are accounted for. This includes water and wastewater impact fees, revenue from the CIP base rate, and year-
end operating surpluses transferred over from the Utility (operating) Fund. Creation of the Utility Capital Projects Fund
has allowed for easier tracking, communication, and forecasting. The following sections speci cally discuss revenues
and expenditures for the Utility Fund.

Revenues
Utility bills include both volumetric and base rates. The City’s operating costs for delivery of treated water and
collection of wastewater are included in the monthly water and wastewater base rates. The volumetric rate is a direct
pass through of the costs the City pays to Trinity River Authority (TRA) for treated water and wastewater treatment.
Both the base rates and volumetric rates are reviewed and updated on an annual basis, concurrent with the City’s
scal year for base rates and TRA’s scal year for volumetric rates. Water and wastewater volumetric charges account
for 77 percent of operating revenue and water and wastewater base rates account for 23 percent. Interest, tap fees, and
miscellaneous revenues comprise the remainder.

Water Rates

City of Colleyville | Budget Book 2023 Page 18