Page 94 - CityofColleyvilleFY25AdoptedBudget

Commentary on Available Funds
The CCCPD Fund began FY 2024 with an available balance of $3.6 million and is projected to end FY 2024 with $3.7
million. By the end of FY 2025, the available balance is expected to decrease to $3.4 million. This decrease is driven by
planned capital expenditures in FY 2025, while the fund continues to maintain an operating surplus. Despite this
reduction, the available funds in both FY 2024 and FY 2025 remain well above the 90-day reserve requirement, ensuring
the City’s nancial stability.

The primary revenue source for the CCCPD Fund is the 0.50% sales tax. In addition, the City has a contractual payment of
$900k per year from Grapevine-Colleyville ISD (GCISD) through 2030 to support the School Resource Of cer (SRO)
program. Like other major funds, sales tax revenue has leveled off, and the City anticipates at revenue for both FY 2024
and FY 2025.

The CCCPD Fund covers both operating and capital expenses. In line with the City's philosophy of minimizing property
tax burdens, we have shifted as much police operating expense to this fund as possible, reducing the burden on the
General Fund. The largest share of this fund is dedicated to operating expenses, including funding police staff, contracts,
materials, and the SRO program, which ensures the safety of students in partnership with GCISD. Personnel costs have
increased due to competitive police salaries, as well as the rising costs of vehicles and equipment for of cers. Capital
expenditures of $582k are budgeted for FY 2025 to fund necessary improvements in police radio systems and vehicles
used in SWAT operations, supporting our regional partnerships.

The City generally maintains a 90-day reserve for this fund but aims to keep a larger balance to cover capital expenditures
and potential one-time expenses. The fund operates near a break-even surplus on the operating side. There are minimal
transfers out, including $10k in FY 2024 and $25k in FY 2025 to the capital equipment replacement fund for police
vehicles.

Summary

The City of Colleyville is projecting $3.57M of revenue in FY2025, which represents a 30.0% increase over the prior year.
Budgeted expenditures are projected to increase by 27.6% or $714.35K to $3.3M in FY2025.

$ 4M

$3M

$2M
Ac tual Revenue Source
Budgeted Revenue Source
Ac tual Expenditures
$1M
Budgeted Expenditures

$0
FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 202 4 FY 2025

City of Colleyville | Budget Book 2025 Page 94