Page 70 - CityofColleyvilleFY25AdoptedBudget

Expenditures by Function

The Utility Fund is used exclusively for water and wastewater/sewer-related expenses, covering operational costs, water
purchased from the Trinity River Authority (TRA), wastewater processing costs, and utility billing. For FY 2025, several
key factors have in uenced changes in budgeted expenditures compared to the prior year.

Personnel Costs:
Personnel expenses have increased due to the same factors impacting the General Fund, including a 4% merit-based
salary increase and rising health insurance premiums (up 7.5%) and dental insurance premiums (up 9.7%).

Supplies:
Costs related to supplies have increased, primarily due to in ation in chemical prices required for water treatment and
other operational needs. Additionally, utility expenses such as electricity and gas have risen, contributing to higher
overall supply costs. These increases have been factored into the FY 2025 budget to ensure the continued reliability of
water and wastewater services.

TRA Pass-Through Costs:
Approximately 80% of the Utility Fund’s total expenditures are related to pass-through costs for water purchased from
the Trinity River Authority (TRA) and wastewater processed by TRA. These costs are always at cost, and the City does
not generate pro t from this portion of its operations. The expenses are matched with revenue collected from
volumetric usage charges, ensuring a balance between cost and revenue for these services.

Transfers to the General Fund:
The Utility Fund includes a transfer to the General Fund to cover administrative services provided by General Fund
departments, such as HR, IT, and Finance. This expense remains consistent with the prior year.

Transfers to the Capital Fund:
Transfers from the operating side of the Utility Fund to the capital fund have been adjusted in FY 2025 based on the
City’s ability to transfer and the need for capital investments. These transfers are used to support capital improvements
in the City’s water and wastewater infrastructure, aligning with the long-term Capital Improvement Plan (CIP). The
capital budgets themselves are not re ected in the operating numbers but are part of the ve-year capital plan.

Budgeted Expenditures by Function

%
m
A A d d m i i n n i i s s t t r r a a t t i i o o n n ( ( 1 1 0 0 . . 6 6 % ) )
Administration (10.6%)

(
(
s
k
r
s
k
8
4
4
%
%
.
9
8
.
9
l
l
i
i
b
u
P P Public Works (89.4%) ) )
b
u
o
W
r
o
W
c
c

City of Colleyville | Budget Book 2025 Page 70