Page 10 - CityofSouthlakeFY25AdoptedBudget

Southlake Parks Development Corporation (SPDC) Debt Service Fund ............................................................271
Community Enhancement and Development Corporation .......................................................................................273
Community Enhancement and Development Corporation (CEDC) Debt Service Fund ............................275

Special Revenue Funds ...............................................................................................................................277
This section provides a detailed spending plan for funds which account for proceeds of specific revenue
sources that are legally restricted for certain purposes.

Introduction ......................................................................................................................................................................................279
What are special revenue funds? ..........................................................................................................................................280
How are special revenue funds used? ..................................................................................................................................282
Fund Summaries & FY 2025 Highlights ..............................................................................................................................285
Introduction
Sales Tax Districts .........................................................................................................................................................................287
Crime Control & Prevention District (CCPD) Fund ....................................................................................................... 288
Southlake Parks Development Corporation (SPDC) Fund .......................................................................................290
Community Enhancement and Development Corporation (CEDC) Fund .......................................................292
Commercial Vehicle Enforcement Fund ............................................................................................................................ 296
Court Security Fund .....................................................................................................................................................................297
Court Technology Fund ............................................................................................................................................................. 298
Hotel Occupancy Tax Fund ...................................................................................................................................................... 299
Library Donation Fund ...............................................................................................................................................................300
Park Dedication Fee Fund ......................................................................................................................................................... 301
Parks and Recreation Fund ...................................................................................................................................................... 302
Police Special Revenue Fund ..................................................................................................................................................303
Public Art Fund ..............................................................................................................................................................................304
Recycling Fund ..............................................................................................................................................................................305
Red Light Camera Fund.............................................................................................................................................................306
Reforestation Fund ...................................................................................................................................................................... 307
Storm Water Utility Fund ..........................................................................................................................................................308
Tax Increment Finance (TIF) District Fund ......................................................................................................................309

Appendix .......................................................................................................................................................311
This section includes a list of acronyms, a budget glossary, Southlake’s financial policies and frequently
asked questions. Also included is a personnel schedule, tax rate allocation information and the Financial
Wellness component of the Southlake Sustainability Plan.

Acronyms ............................................................................................................................................................................................312
Budget Glossary ..............................................................................................................................................................................313
Departmental Performance Measure Definitions ............................................................................................................321
Financial Policies ............................................................................................................................................................................327
Frequently Asked Questions ................................................................................................................................................... 348
Personnel Schedules ....................................................................................................................................................................352
Tax Rate Allocation .......................................................................................................................................................................355
Southlake Sustainability Plan: Financial Wellness ......................................................................................................... 356
FY 2024 - 2028 Adopted Capital Improvements Program .......................................................................................375

10 FY 2025 City of Southlake | Budget Book