Page 19 - CityofBurlesonFY26Budget

4A Fund The FY25-26 adopted budget, as presented, includes revenues of $8,524,854. In total,
93% of the revenues, or $7,993,732, are collected via the .5% sales tax. The audited FY23-24
fund balance was $7,992,307. The revised fund balance prior to the final audit from
FY24-25 is expected to increase by $1,407,165 to $9,399,472. This is a change from the
revised budget due to the change in timing of incentives to our business community and an
increase in sales tax revenue. At the end of FY25-26, the projected fund balance reflects a
decrease of $4,604,622, for an ending fund balance of $4,838,700. Budget estimates project
fund balance to be at 36.85% at the end of FY25-26.

The FY25-26 appropriations includes $7,445,000 in incentives for multiple projects including a
trade school, a bread manufacturing facility, and a plumbing and heating corporate
headquarters. The budget includes $3,997,929 for "Transfers Out", which includes payment for
debt service for capital projects within the city that allow for the expansion of the business
community.

4B Fund The FY25-26 adopted budget, as presented, includes revenues of $8,157,339. In total
97.9% of the revenues or $7,993,732, are collected via the .5% sales tax. The audited
FY23-24 fund balance was $5,084,986. The revised fund balance prior to the final audit from
FY24-25 is expected to increase by $683,777 to $5,768,764. This is a change from the revised
budget due to cost saving measures and an increase in sales tax revenues. At the end of
FY25-26, the projected fund balance reflects a decrease of $994,710, for an ending
fund balance of $4,774,052. Budget estimates project fund balance to be at 52.16% at the
end of FY25-26.

The FY25-26 appropriations include $8,315,470 in "Transfer Out", which includes payments
for debt service for 4B eligible projects such as updating the Centennial Park playground
and installing artificial turf at Chisenhall, as well as previous years’ projects. The "Transfer
Out" also includes partial funding of the Park Performance Fund (PPF) which funds certain
recreation operations including the BRiCk, Athletic Field Maintenance, and Russell Farm.

Street Maintenance Fund The last fiscal year’s budget introduced a newly established
Street Maintenance Fund aimed at improving the maintenance and repair of roads within
the city. Historically, $1,100,000 was allocated annually for street maintenance in the General
Fund. With the creation of this new fund, the city provided an additional $1,665,833 in the
FY24-25 budget for street maintenance. The FY25-26 budget continues this enhanced
commitment to street maintenance and incorporates $1,667,045 into the street
maintenance fund. Several different street maintenance activities will be employed to improve
street conditions throughout the fiscal year.

Capital Improvement Funds The capital improvement fund accounts for financial resources
to be used for the acquisition or construction of major capital facilities. The budget for
these projects is independent of the operating budget and is typically funded with bonds,
grants, fund balance, special restricted revenue or other sources of funding. The table below
summarizes the capital projects for FY25-26.

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