Page 5 - CityofSansomParkFY26AdoptedBudget

Department/Fund Relationship

Stormwater Fund

The Stormwater Fund is a special-purpose fund for Sansom Park. It is used to maintain and improve
the city’s stormwater drainage system and manage runoff to prevent flooding and water pollution.
Revenue for the Stormwater Fund typically comes from fees charged to property owners based on
the amount of impervious surface on their property. Unlike the General Fund, which can support a
wide range of city services, the Stormwater Fund is legally restricted to stormwater management
and related infrastructure projects.
Water and Sewer Fund

The Water and Sewer Fund is a special-purpose fund for Sansom Park. It is used to operate, main-
tain, and improve the city’s water supply and wastewater systems. Revenue for the Water and Sewer
Fund comes mainly from utility fees paid by residents and businesses for water and sewer services.
Unlike the General Fund, which can be spent on many different city needs, the Water and Sewer
Fund is legally restricted to expenses related to providing safe drinking water, maintaining pipes and
treatment facilities, and ensuring proper wastewater collection and treatment.

Water/Sewer CIP

The Water/Sewer Capital Improvement Program (CIP) is a special fund that supports long-term in-
vestments in Sansom Park’s water and sewer infrastructure. This fund helps pay for large projects
like replacing old water lines, upgrading sewer systems, or expanding capacity to meet future
growth. Instead of paying for these major projects all at once, the City often borrows money through
bonds or loans and then repays that debt over time. For the current budget year, Sansom Park’s
Water/Sewer CIP includes $61,700 in interest payments and $70,000 in principal payments to pay
down this debt. By setting aside these funds each year, the City ensures that residents have reliable,
safe water and sewer services today and in the future, while spreading the cost of big improvements
over time.

I&S Fund

The Interest & Sinking (I&S) Fund is a dedicated account the City of Sansom Park uses to pay off its
general obligation debt, such as bonds that were issued to fund large capital projects like streets,
public buildings, or major equipment. The “interest” portion covers the cost of borrowing the mon-
ey, while the “sinking” portion means setting aside money to gradually pay back the principal owed.
Each year, the City collects property taxes specifically for this purpose, separate from the taxes that
go into the General Fund. By budgeting these payments through the I&S Fund, Sansom Park ensures
that it meets its legal debt obligations on time and responsibly manages long-term investments that
improve the community’s infrastructure and quality of life.

City of Sansom Park, TX 2025-2026 Adopted Budget 5