Page 16 - CityofKellerFY25Budget

TABLE OF CONTENTS

INTERNAL SERVICE FUNDS 301
Information Technology Fund 303
Administration 308
Geographic Information Services 309
Computer Services Division 310
Self Insurance Fund 311
Fleet Replacement Fund 313
Facility Capital Replacement Fund 315

CAPITAL IMPROVEMENTS 317
Summary of Capital Improvements 319
Five-Year Capital Improvements Plan (CIP) 320

IMPACT FEE FUNDS 347
Roadway Impact Fee Fund 349
Park Development Fee Fund 351
Water Impact Fee Fund 353
Wastewater Impact Fee Fund 355

APPENDIX 357
Budget Adoption Ordinance 359
Tax Increase Ratification Resolution 365
Tax Rate Adoption Ordinance 367
Tax Rate Calculation Worksheet 370
Keller Fee Schedule 380
Budget Policies 392
Financial Management Policies 395
Fund Balance Policy 403
Fiscal Management Contingency Plan 405
Basis for Accounting 409
Fund Accounting 409
Fund & Departmental Matrixes 410
Summary Graphs:
Assessed Value & Levy Analysis 412
AV Levies & Sales Tax Levies Per Capita 413
Tax Rates & Average Home Values for Last Ten Years 414
Taxable Ad Valorem, Rates, & Levies for Last Ten Years 415
Taxable Ad Valorem By Type Last Ten Years 416
Property Tax Rates - Direct & Overlapping Governments Last Ten Years 417
Top Ten Taxpayers Current & Nine Years Ago 418
Sales Tax By Fund Last Ten Fiscal Years 419
Full-Time Equivalent Employees By Function Last Ten Years 420
Compensation Pay Plan for Fiscal Year 2024-25 421
List of Acronyms 429
Glossary of Terms 432

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