Ord 46-2026- Budget Adoption FY27 09/15/2026 Ordinance No. 46-2026
Ordinance adopting the annual budget for the fiscal year beginning
October 1, 2026, and ending September 30, 2027, and appropriating
the various amounts thereof
WHEREAS, the City of Wichita Falls, Texas (the "City") is a home rule municipality
operating under the laws of the State of Texas; and,
WHEREAS, pursuant to Chapter 102 of the TEXAS LOCAL GOVERNMENT CODE, the
City Manager, as the City's budget officer, prepared and filed a proposed budget for the
fiscal year beginning October 1 , 2026, and ending September 30, 2027; and,
WHEREAS, the proposed budget was filed with the City Clerk, and posted on the
City's website on August 10, 2026, a date which is before the 30th day before the tax levy
for the fiscal year; and,
WHEREAS, the proposed budget remained on file with the City Clerk and was
made available for public inspection; and,
WHEREAS, notice of the budget public hearing was published in the newspaper,
posted on the City's website and bulletin board, on August 14, 2026, a date which is no
more than 30 days and no less than 10 days before the public hearing which was held on
September 1 , 2026, and all interested persons were given the opportunity to be heard for
or against any item therein; and,
WHEREAS, the City Council desires to adopt said budget, as amended, prior to
the fiscal year beginning October 1, 2026; and,
WHEREAS, upon adoption of the Ordinance, a true and correct copy of the budget,
as adopted, will be filed with the City Clerk and with the County Clerk of Wichita County.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WICHITA FALLS, TEXAS, THAT:
1 . The budget estimate of the revenues and expenses for conducting the affairs of
the City of Wichita Falls for the ensuing year, beginning October 1 , 2026 and
ending September 30, 2027, as submitted to the City Council by the City Manager,
is $330.3 million for all funds and is $177.8 million for the General fund is hereby
adopted and approved as the budget estimate of all revenues, expenses as well
as the fixed charges against said City for the fiscal year beginning the 1st day of
October, 2026, and ending the 30th day of September, 2027. (Exhibit A)
2. Appropriations are hereby made for such revenues, expenses, and charges for
the fiscal year beginning October 1 , 2026, and ending September 30, 2027, and
such appropriations are to be set up in accounts as submitted to the City Council.
Operational control of the budget shall be exercised at the class (fund) total level
within each Fund, Department, and Budget Unit.
3. The City Manager is authorized to make transfers between items appropriated
to the same office, department, fund or division, where not in contravention of the
Constitution and laws of this State or of the City Charter.
4. The projects, programs and benefits, which are included in this budget and for
which appropriations are herein made, are hereby approved.
5. The Mayor is hereby authorized to execute an amended employment agreement
with the City Attorney, Municipal Court Judge, and City Clerk for the approved
salary and existing benefits, with further authorization to provide benefits and
transfer benefit amounts between categories in said contracts in a manner
negotiated thereby. The aforementioned employees shall further be entitled to
such other benefits as provided to the other City employees, as provided in the
budget. To the extent governmental immunity may limit judicial enforcement of said
agreements, immunity is waived.
6. The immediate need to continue the normal operation of the business of the City
creates an emergency, and in order to protect the public health, welfare, and to
preserve the peace, this ordinance shall take effect immediately, and it is so
ordained.
PASSED AND APPROVED this the 15th day of September, 2026.
MAYOR
ATTEST:
City Clerk
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1017 PROPOSED
BUDGET
FISCAL YEAm LADED SEPTEMBEP 3 2027
TABLE OF CONTENTS
Cover Page-Tax Statement 4
Budget Message 5
City Manager's Budget Message 6
Strategic Plan 8
Budgeting Process 10
Budget Timeline 11
Executive Summary 13
Total Proposed Budget 14
General Fund Summary 20
Water and Sewer Funds Summary 24
Sanitation Fund Summary 27
Stormwater Fund Summary 30
Fund Structure 31
Fund Balance Summaries 33
Personnel Changes 38
City Profile 40
History of the City 41
Demographics 43
Organizational Structure 48
Funding Sources 49
Taxes 50
Utility Revenue 55
Grants&Contributions 61
Service Charges 66
Other Revenues 77
Transfers In 86
Internal Service Revenue 90
Other Financing Sources 92
General Fund 95
General Fund Overview 96
General Fund Expenditures by Department 99
Water&Sewer Funds 107
Water and Sewer Funds Overview 108
Water and Sewer Expenditures by Department 111
Sanitation Fund 115
Sanitation Fund Overview 116
Sanitation Expenditures by Department 118
Stormwater Fund 119
Stormwater Fund Overview 120
Debt Service Fund 121
Debt Service Fund Summary 122
Debt Obligations 125
Special Revenue Funds 128
Special Revenue Funds Overview 129
Proprietary Funds 134
Regional Airport Fund Overview 135
Kickapoo Airport Fund Overview 139
Public Transportation Fund Overview 143
Castaway Cove Water Park Fund Overview 148
Internal Service Funds 151
Fleet Maintenance Fund Overview 152
Information Technology Fund Overview 156
Capital Improvement Plan 160
One Year Plan 161
Multi-Year Plan 163
Project Types 166
Departments 169
Expenditures 174
Appendix 177
Bonds Payable Statement 178
Truth in Taxation Worksheet 181
Financial Policies 192
Glossary 203
Acronyms 210
Cover Page-Tax Statement - Table of Contents
City of Wichita Falls, Texas Proposed Budget
This budget will raise more total property
taxes than last year's budget by $490,338
(0.92%), and of that amount $441,113 is tax
revenue to be raised from new property
added to the tax roll this year. Texas Local
Gov't Code 102.005(b).
FY 2027 Proposed Budget I Wichita Falls Page 4
Budget Message .- Table of Contents
TEXAS41
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BUDGET MESSAGE
FY 2027 Proposed Budget I Wichita Falls Page 5
City Manager's Budget Message IE Table of Contents
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TEXAS
CITY OF WICHITA FALLS
CITY MANAGER'S BUDGET MESSAGE
FISCAL YEAR 2027
Honorable Mayor and Members of the City Council,
It is my honor to present the Fiscal Year 2027 Annual Operating Budget for the City of Wichita
Falls. This year's budget reflects a City that has completed its pre-flight preparations and is
"Cleared for Takeoff". Through careful financial planning, strategic investments, and a continued
commitment to responsible stewardship, we are well-positioned to move forward with
confidence as we invest in our employees, infrastructure, and the future of our community.
While economic conditions continue to evolve, our commitment remains unchanged to provide
exceptional public services, strengthen our workforce, and make thoughtful investments that
improve the quality of life for our residents. This budget balances immediate operational needs
with long-term priorities, ensuring Wichita Falls remains financially strong while preparing for the
opportunities ahead.
BUDGET CONTEXT AND STRATEGIC DIRECTION
The FY 2027 budget continues to support the priorities established in the City's Strategic Plan:
• Accelerate Economic Growth
• Provide Quality Infrastructure
• Actively Engage and Inform the Public
• Optimize City Operations and Improve Employee Recruitment and Retention
Wichita Falls is entering an exciting period of investment. Years of planning have positioned the
City to begin several transformative capital projects that will enhance public safety, improve
community facilities, modernize infrastructure, and support future economic development. As
these projects move from planning into construction, maintaining strong financial stewardship
becomes even more critical.
This budget reflects a balanced approach continuing to invest in the City's future while
maintaining healthy reserves, preserving financial flexibility, and carefully managing taxpayer
resources.
KEY BUDGET HIGHLIGHTS
Strong Financial Foundation
The FY 2027 budget reflects the City's continued commitment to responsible financial
stewardship and conservative budgeting practices. Through years of disciplined financial
management, sound long-term planning, and strategic debt management, Wichita Falls enters
this budget cycle from a position of financial strength, maintaining healthy reserves and the
flexibility needed to respond to changing economic conditions. This solid fiscal foundation
provides the confidence to move forward with significant investments in critical infrastructure,
public safety, our workforce, and transformative capital projects while safeguarding the long-
term financial stability our residents expect and deserve.
It has also enabled the City to reduce the property tax rate once again, providing tax relief to
residents while preserving the resources necessary to maintain high-quality services and invest in
our community's future. Achieving a lower tax rate while continuing to strengthen City services
and infrastructure reflects our commitment to balancing fiscal responsibility with long-term
progress.
Investing in Our Workforce
FY 2027 Proposed Budget I Wichita Falls Page 6
City Manager's Budget Message IE Table of Contents
Our employees remain the City's greatest asset. Every service we provide, whether maintaining
streets, responding to emergencies, delivering clean water, maintaining parks, or serving
residents at City Hall is made possible by the dedicated professionals who serve our community
each day.
As labor markets remain highly competitive and the cost of living continues to place pressure on
families, this budget prioritizes investing in our workforce. Recruiting and retaining talented
employees remains one of the City's greatest challenges and one of our highest priorities.
The FY 2027 budget places a strong emphasis on employee compensation by providing
competitive salary adjustments that help ensure Wichita Falls remains an employer of choice
while recognizing the outstanding work our employees perform every day. These investments
not only support recruitment and retention efforts but also strengthen the City's ability to deliver
high-quality services well into the future.
Capital Investments and Infrastructure
FY 2027 represents an important milestone as several major capital projects transition from years
of planning into active implementation.
The City's Capital Improvement Program continues to focus on maintaining critical infrastructure
while making strategic investments that support future growth and improve the quality of life for
our residents. Significant investments include, among others:
• Continued street reconstruction and rehabilitation throughout the community.
• Ongoing water and wastewater infrastructure improvements.
• Revitalization of The Falls
• Fleet and equipment replacements that improve reliability and reduce long-term
maintenance costs.
• New Justice Center Headquarters for Police and Municipal Court
• Continued work associated with the Lake Ringgold Project.
Rather than simple construction projects, these initiatives represent a vital investment in the
future of Wichita Falls by improving reliability, strengthening public safety, enhancing economic
opportunity, and ensuring City infrastructure meets the needs of future generations.
IN CLOSING
The Fiscal Year 2027 Budget reflects where Wichita Falls is today and where we are headed
tomorrow.
The theme "Cleared for Takeoff" represents more than a slogan. It reflects a City that has
prepared carefully, built a strong financial foundation, and is ready to move confidently into its
next chapter. With a dedicated workforce, responsible financial planning, and significant
investments on the horizon, Wichita Falls is well-positioned to continue serving our residents
while building a stronger community for generations to come.
I extend my sincere appreciation to the Mayor and City Council for your leadership and support
throughout the budget process. Thank you to our department directors and employees for your
collaboration, professionalism, and commitment to public service.
Special thanks to Kaitlin LeVasseur, Budget Manager; Stephen Calvert, Chief Financial Officer;
Christi Klyn, Executive Director of Organizational Culture and Communication; James McKechnie,
Deputy City Manager, and Paul Menzies and Blake Jurecek, Assistant City Managers for their
leadership and dedication throughout the development of this budget. Their commitment, along
with the hard work of every City employee, has helped produce a budget that is fiscally
responsible, strategically focused, and prepared to meet the needs of our community.
The runway is clear, our course is set, and together we are ready for takeoff.
Respectfully submitted,
Jeffery Jenkins
City Manager
FY 2027 Proposed Budget I Wichita Falls Page 7
Strategic Plan .- Table of Contents
Strategic Plan
The City of Wichita Falls City Council and City Executive staff identified four (4) strategic goals based on the short-term
and long-term vision.The point of strategic goals is to provide clear direction and focus on an organization's success.
They serve as a roadmap, guiding decision-making and resource allocation to ensure that efforts align with the
organization's mission,vision,and values.The goals and initiatives for each are:
I.ACCELERATE ECONOMIC GROWTH —The City of Wichita Falls will promote a strong and diverse economy that
strengthens the local sales tax and property tax base while also contributing to a high quality of life.
1. Identify and expand economic development opportunities
2. Make readily available information on 4A and 4B incentives for business development
3.Support a thriving Sheppard Air Force Base
4.Create a Parks and Recreation Foundation
5."Right-size"development regulations
6. Seek out opportunities for additional commercial air services
7. Prioritize code compliance resources
8. Determine the need to update the Downtown Master Plan
9. Establish dedicated funds for street maintenance
10. Pursue music-friendly designation for the City
11.Join a highway coalition to pursue interstate highway designation/connectivity
II. PROVIDE QUALITY INFRASTRUCTURE The City of Wichita Falls will have and maintain a strong infrastructure
and up-to-date facilities to continue to provide superior services for our citizens.
1.Create Lake Ringgold Committee to support future water resources
2. Develop a neighborhood redevelopment plan and program
3.Create funding and construction opportunities for major infrastructure projects
4. Pursue public/private partnerships
5. Establish a Public Safety/Citizen Committee for public safety and other facility needs
6.Create a facilities' master plan and financial plan
7.Continue to improve recreational amenities
8.Collaborate with local non-profits to establish a Beautify Wichita Falls Day
9.Continue the Bicycle Friendly initiative
III.ACTIVELY ENGAGE AND INFORM THE PUBLIC The City of Wichita Falls will actively engage and inform the
public on matters of public concern.
1. Improve the City's reputation
2. Establish tours to city facilities for the public
3. Establish and utilize information platforms to provide information consistently and persistently
4. Establish public training courses on various topics of interest for citizens
5.Continue supportive partnerships with the local not-for-profit community
6. Equip City Councilors as community ambassadors
7. Practice effective governance
IV.OPTIMIZE ENGAGEMENT WITH THE CITY AND CITY SERVICES The City of Wichita Falls will operate in a
transparent, efficient, accountable, and responsive manner by preparing the organization and the staff for the
future, focusing on core services, attracting, and retaining the best employees and wise stewardship of financial
resources.The City will find ways to encourage citizens to engage in the community.
1. Establish a robust employee recruitment and retention program
2. Focus on the younger generations' market for recruitment
3. Determine the need to establish a Charter Review Committee
FY 2027 Proposed Budget I Wichita Falls Page 8
Strategic Plan .- Table of Contents
4. Improve employee leadership training programs
5.Continue to improve interdepartmental cooperation
6.Create an employee culture of support and compliance in the community
City Council Review
Following the January 2024 Strategic Planning Workshop — where the Mayor, City Council, City Manager, and
Assistant City Managers worked together to define the City's vision, mission, and key focus areas —the City Council
initiated a formal review process to refine and adopt these strategic goals. Over the months following the workshop,
the Council reviewed the proposed goals, provided feedback, and collaborated with staff to ensure alignment with
community priorities. This process concluded with the formal adoption of the City's Vision, Mission, Values, and
Strategic Goals,setting the course for both short-term initiatives and long-term planning.
Departmental Use
Once adopted by the City Council, the Strategic Goals serve as a guiding framework for all City departments and
divisions. Department Directors and Division Heads use these goals to align their operations, programs, and long-
range planning with the broader priorities set by the Council.The Strategic Goals help shape departmental objectives,
budget requests,and service delivery standards, ensuring that each department's work supports the overall vision and
mission of the City. Directors reference the Strategic Goals when developing annual work plans, allocating resources,
setting performance measures, and evaluating outcomes. By aligning their efforts with these citywide priorities,
departments can work collaboratively toward common objectives, foster organizational accountability, and ensure
that City services and initiatives reflect the values and strategic direction established by the Mayor, City Council, and
executive leadership team.
Budget Integration
The City's Strategic Goals are directly integrated into the annual budget process, serving as a foundation for financial
planning and decision-making. Each year, departments align their budget requests with the adopted strategic
priorities, ensuring that proposed initiatives, programs, and capital projects support the City's long-term vision and
goals. During budget development, City leadership carefully evaluates funding decisions through the lens of these
priorities, emphasizing the effective and responsible use of public resources to advance strategic objectives. This
approach reinforces the City's commitment to transparency, accountability, and measurable progress by clearly linking
financial investments to the community's overarching goals. By integrating strategic priorities into budgeting,the City
ensures that every dollar spent is purpose-driven, focused on meaningful outcomes, and reflective of the values and
direction set by the Mayor,City Council,and community.
FY 2027 Proposed Budget I Wichita Falls Page 9
Budgeting Process - Table of Contents
Budgeting Process
The City's budget process begins with a focused review of the Capital Improvement Plan (CIP). Starting with capital
planning ensures sufficient time to identify, prioritize, and evaluate major projects before the operating budget is
developed. This alignment allows the City Council, management, and departments to plan for long-term
infrastructure needs while matching near-term projects with available resources. Only capital projects slated for the
upcoming fiscal year are considered for funding; out-year projects remain subject to future review and Council
approval.
The operating budget is then developed using the annual budget calendar,financial forecasts, and adopted priorities.
Departments prepare revenue estimates, operating requests, personnel needs, and any updated capital requirements.
Budget staff and executive leadership conduct iterative reviews to assess operational needs, staffing, capital requests,
and service priorities, refining recommendations to ensure fiscal responsibility. The budget process includes City
Council workshops to provide strategic direction, the filing of the proposed budget, making the proposed budget
available for public inspection, and publishing all required notices in accordance with applicable law.The process also
includes public hearings to ensure transparency and concludes with the formal adoption of both the annual budget
and the property tax rate.
This structured approach reflects the City's commitment to thoughtful financial planning, strategic alignment,
transparency,and responsible stewardship of public funds.
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FY 2027 Proposed Budget I Wichita Falls Page 10
Budget Timeline .- Table of Contents
Budget Timeline
The City's budget begins in February with a focused review of the Capital Improvement Plan (CIP). By starting with
capital planning,the City ensures there is sufficient time to identify, prioritize, and thoroughly evaluate major projects
before the operational budget process begins.This early focus allows the City Council, management,and departments
to plan for long-term infrastructure needs while aligning near-term projects with available resources. Only the capital
projects slated for the upcoming fiscal year are considered for funding, with out-year projects remaining subject to
future review and Council approval.
The operational budget cycle formally kicks off in March with departments receiving the annual budget calendar,
financial forecasts,and budget priorities to guide their preparation of revenue estimates and funding requests. During
April, departments submit their operating budgets, personnel requests, and updated capital needs for the coming
year.Throughout May,departments participate in detailed budget reviews with budget staff and executive leadership.
These in-depth sessions assess operational needs, staffing, capital requests, and service priorities to help refine
funding proposals and ensure fiscal responsibility.
In June, a pre-budget workshop with the City Council provides an opportunity to share initial budget trends, key
issues, and strategic considerations, setting the stage for the upcoming budget proposal. July is dedicated to the
executive team's final review of all budget submissions, during which leadership collaborates to make
recommendations and finalize the proposed budget. The compiled proposed budget is then submitted to the City
Council at the end of July.
In August, the proposed budget is presented in detail during a specially called City Council meeting known as the
Budget Workshop, allowing for open discussion, questions, and Council feedback. Later in August, a formal public
hearing is held, along with the Council's vote on the intent to adopt the tax rate.The process concludes in September
with the final adoption of the annual budget, a public hearing on the tax rate, and the formal adoption of the property
tax rate.
FY 2027 Proposed Budget I Wichita Falls Page 11
Budget Timeline IE Table of Contents
Budget Calendar
FY2027 BUDGET DEVELOPMENT SCHEDULE
Date Description
FEBRUARY
Tuesday,February 10,2026 2/10 CIP E-Mail Pre-notification sent to directors
Friday,February 13, 2026 2/13 Budget Calendar submitted to City Council for review
Monday,February 23, 2026 2/23 FY 2027-2031 Capital Improvement Requests Open
MARCH
Tuesday,March 31,2026 3/31 Budget Kick-off with Management
APRIL
Wednesday,April 1, 2026 4/1-4/10 Budget User Training
Wednesday,April 1, 2026 4/1-4/17 MUNIS Open for Budget Development
Friday,April 17, 2026 4/17 Deadline Proposed Personnel Changes
Monday,April 20, 2026 4/20-4/24 MUNIS Open to Directors Only
Friday,April 24, 2026 4/24 Preliminary Tax Roil Due
MAY
Monday,Mayo, 2026 5/4 City Manager Budget Overview
Wednesday, May 6, 2026 5/6-5/22 City Manager Budget Hearings
JUNE
Friday,June 5, 2026 6/5 Deadline to Make Changes
Tuesday,June 16, 2026 6/16 Pre-Budget Workshop with City Council
JULY
Wednesday,July 8, 2026 7/8-7/17 Department Overview Meetings
Friday,July 24, 2026 7/24 Final Tax Rol I with Tax Rate Due
Friday,July 31, 2026 7/31 Proposed Budget Submitted to City Council and Posted Online
AUGUST
Monday,August 3,2026 8/3-8/7 City Council Opportunity to Meet with Budget Team
Monday,August 10,2026 8/10 Proposed Budget filed with the City Clerk
Tuesday,August 11,2026 8/11 Proposed Budget Workshop with City Council
Tuesday,August 18,2026 8/18 Budget Public Hearing, Intent to Vote on Tax Rate
SEPTEMBER
Tuesday,September 1,2026 9/1 Budget Public Hearing
Tuesday,September 15,2026 9/15 Tax Rate Hearing, Budget Adoption,Rate Adoption
Wednesday,September 30,2026 9/30 Adopted Budget Posted to Website
OCTOBER
Thursday, October 1,2026 10/1 FISCAL YEAR 2027 BUDGET IN EFFECT
FY 2027 Proposed Budget I Wichita Falls Page 12
Executive Summary .- Table of Contents
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EXECUTIVE SUMMARY
FY 2027 Proposed Budget I Wichita Falls Page 13
Total Proposed Budget .- Table of Contents
City-Wide Overview
Comprehensive Fund Summary
The following charts provide a high-level comparison of the City's FY 2025 actual revenues and expenditures, the FY
2025 and FY 2026 Adopted Budgets, and the proposed FY 2027 Budget by major revenue and expenditure category.
The FY 2027 Proposed Budget includes total revenues and total expenditures of$330.3M, representing an increase of
24.87%over the FY 2026 Adopted Budget.
The increase in revenues is driven by continued growth in economically sensitive sources such as sales tax, increases in
utility and service revenues, higher internal service charges, and the inclusion of significant one-time financing
sources to support planned capital improvements. These recurring revenue sources continue to provide a stable
financial foundation while enabling the City to make strategic investments in critical infrastructure, public safety, and
other long-term community priorities.
On the expenditure side, the FY 2027 Proposed Budget reflects the City's continued commitment to investing in its
workforce, maintaining high-quality public services, and addressing critical infrastructure needs. The largest increase
is in capital expenditures, reflecting significant one-time investments in infrastructure and facility improvements,
while personnel costs continue to rise as the City remains committed to attracting and retaining a competitive
workforce. Although total expenditures increase substantially, much of the growth is attributable to planned capital
projects and other one-time expenditures rather than ongoing operating costs, demonstrating the City's continued
commitment to responsible financial stewardship while investing in the community's future.
Comprehensive Fund Summary
FY 2025 FY 2026 FY 2027
FY 2025 FY 26 vs FY
Category Adopted Adopted Proposed
Actual Budget Budget Budget 27 Budget
Revenues
PROPERTY TAXES $53,657,079 $53,729,970 $55,971,852 $56,453,690 0.86%
SALES&USE TAXES $34,721,430 $34,391,403 $34,398,789 $39,970,206 16.20%
FRANCHISE&UTILITY $5,912,222 $6,362,106 $6,356,376 $6,818,060 7.26%
W/S REVENUE $51,385,076 $52,431,700 $53,007,885 $54,283,958 2.41%
SANITATION REVENUE $19,001,752 $18,296,000 $18,570,499 $21,378,317 15.12%
STORMWATER REVENUE $3,791,664 $3,700,000 $3,700,000 $3,774,000 2.00%
GRANTS&CONTRIBUTIONS $16,511,858 $15,687,542 $15,814,722 $17,097,147 8.11%
FEES $3,630,692 $3,368,150 $3,589,085 $3,804,083 5.99%
FACILITY USE REVENUE $4,349,225 $3,705,885 $3,832,485 $4,697,307 22.57%
PERMITS,LICENSES,FEE $2,021,168 $2,222,918 $2,061,107 $2,276,524 10.45%
PROGRAM REVENUE $4,171,021 $4,065,410 $4,075,617 $5,470,737 34.23%
INTEREST REVENUE $5,552,264 $5,444,000 $5,128,548 $5,130,659 0.04%
MISC.REVENUES $5,445,337 $4,312,532 $4,431,499 $4,722,282 6.56%
TRANSFERS IN $4,426,338 $5,443,345 $6,131,227 $8,268,489 34.86%
INTERNAL SERVICE REV $19,704,847 $19,905,610 $21,071,138 $24,375,319 15.68%
OTHER FIN.SOURCES - $8,958,193 $26,366,277 $71,757,385 172.16%
Total Revenues $234,281,972 $242,024,764 $264,507,106 $330,278,163 24.87%
Expenditures
PERSONNEL SERVICES $112,770,971 $110,465,233 $114,857,989 $121,531,982 5.81%
FY 2027 Proposed Budget I Wichita Falls Page 14
Total Proposed Budget .- Table of Contents
FY 2025 FY 2025 FY 2026 FY 2027 FY 26 vs FY
Category Adopted Adopted Proposed
Actual Budget Budget Budget 27 Budget
SUPPLIES $13,151,876 $16,133,920 $16,993,048 $17,445,389 2.66%
MAINTENANCE&REPAIR $10,232,035 $10,534,680 $10,954,563 $13,488,109 23.13%
PURCHASED SERVICES $17,714,117 $18,370,350 $17,266,775 $19,401,565 12.36%
DEBT EXPENDITURES $20,301,753 $21,411,219 $22,084,720 $15,100,358 (31.63%)
OTHER EXPENDITURES $7,811,561 $8,626,719 $9,179,026 $12,019,526 30.95%
CAPITAL EXPENDITURES $26,733,861 $31,410,348 $45,872,571 $100,509,441 119.11%
INTERNAL CHARGES $19,742,222 $19,704,847 $21,082,187 $24,417,294 15.82%
TRANSFERS OUT $4,833,388 $5,367,447 $6,216,227 $6,364,499 2.39%
Total Expenditures $233,291,785 $242,024,764 $264,507,106 8330,278,163 24.87%
Total Revenues Less Expenditures $990,188 - - - -
Revenues by Source
Revenue estimates for the FY 2027 Proposed Budget were developed using a conservative, data-driven approach that
reflects recent economic conditions, historical collection patterns, and the unique characteristics of each revenue
source. Most revenue categories were projected using actual collection trends from the previous 12 to 18 months,with
adjustments made for known operational changes, contractual agreements, anticipated rate modifications, and other
factors expected to influence future collections. Sales tax, one of the City's most economically sensitive revenue
sources, was budgeted at approximately 5.0% above the current fiscal year projected actual, reflecting continued
strength in local economic activity while remaining mindful of the potential for moderating growth. Property tax
revenues were based on the certified tax roll and the proposed FY 2027 tax rate, while utility, sanitation, stormwater,
and other user fee revenues incorporate anticipated customer growth, adopted rate adjustments, and historical
consumption patterns. Grant revenues,transfers, and other financing sources were budgeted based on known awards,
planned capital funding, and anticipated interfund activity.This balanced forecasting methodology helps ensure that
the City's revenue projections remain realistic, sustainable, and aligned with the principles of conservative financial
management.
FY27 Revenues by Source
330 M
• TAXES $103,241,956 31.26%
• UTILITY REVENUE $79,436,275 24.05%
• OTHER FINANCING SOURCES $71,757,385 21.73%
• INTERNAL SERVICE REVENUE $24,375,319 7.38%
• GOV'T FUNDING $17,097,147 5.18%
• SERVICE CHARGES $16,248,651 4.92%
• OTHER REVENUE $9,852,941 2.98%
• TRANSFERS IN $8,268,489 2.50%
FY 2027 Proposed Budget I Wichita Falls Page 15
Total Proposed Budget .- Table of Contents
Expenditures by Expense Type
The FY 2027 Proposed Budget totals $330.3M in expenditures, with personnel services and capital investments
comprising more than two-thirds of all planned spending. Personnel services remain the City's largest expenditure
category at $121.5M, accounting for 36.8% of the total budget and reflecting the City's ongoing commitment to
attracting and retaining a highly qualified workforce to deliver essential public services.Capital expenditures represent
the second-largest category at$100.5M,or 30.4%of total expenditures, highlighting the City's significant investment in
infrastructure improvements, facility enhancements, and other one-time capital projects that will benefit the
community for years to come. The remaining budget is dedicated to supporting day-to-day operations through
internal service charges, purchased services, supplies, maintenance and repairs, debt service, transfers, and other
operating expenditures. Together, these investments ensure the City can continue providing high-quality services
while maintaining public infrastructure, meeting debt obligations, and preserving the financial stability necessary to
support future growth.
FY27 Expenditures by Expense Type
330M
• PERSONNEL SERVICES $121,531,982 36.80%
• CAPITAL EXPENDITURES $100,509,441 30.43%
• INTERNAL CHARGES $24,417,294 7.39%
• PURCHASED SERVICES $19,401,565 5.87%
• SUPPLIES $17,445,389 5.28%
• DEBT EXPENDITURES $15,100,358 4.57%
• MAINTENANCE&REPAIR $13,488,109 4.08%
• OTHER EXPENDITURES $12,019,526 3.64%
TRANSFERS OUT $6,364,499 1.93%
Capital Expenditures
The FY 2027 Capital Improvement Program includes more than $100.5 million in investments that will strengthen
public safety, modernize critical infrastructure,enhance parks and recreational amenities, and improve the City's long-
term operational efficiency. The program is highlighted by the construction of the Wichita Falls Justice Center,
continued rehabilitation of the 1961 Cypress Water Treatment Plant, renovations at The Falls, and major quality-of-life
projects including the Lake Wichita Hike& Bike Trail and Hamilton Park Tennis Center.Additional investments support
ongoing street, water, sewer, stormwater, fleet, technology, and facility improvements, ensuring the City continues to
maintain and enhance the infrastructure and services that support a growing and thriving community.
FY 2027 Proposed Budget I Wichita Falls Page 16
Total Proposed Budget .- Table of Contents
Item Amount
Wichita Falls Justice Center $40,000,000
Fleet& Heavy Equipment Replacement $9,674,267
1961 Cypress Plant Rehabilitation $9,400,000
Water Utility Infrastructure $7,439,250
The Falls Renovation $7,000,000
Lake Wichita Hike& Bike Trail $5,410,000
Hamilton Park Tennis Center $5,026,000
Sewer&Wastewater Improvements $4,220,000
Street,Alley&Sidewalk Improvements $3,610,000
Other Capital Projects $3,550,923
Stormwater Improvements $1,600,000
Fire Station No.4 Remodel $1,175,000
Lake Ringgold $1,000,000
Parks, Recreation &Community Facilities $819,143
Public Safety Technology $584,858
Total $100,509,441_1
Total Budget by Fund
The FY 2027 Proposed Budget is comprised of a variety of operating, enterprise, internal service, debt service, and
special revenue funds, each with a distinct purpose in supporting City operations and services. The General Fund
represents just over half of the total budget and serves as the primary operating fund for essential municipal services,
including public safety, streets, parks, and general government. The Water and Sewer, Sanitation, and Stormwater
Funds support the City's utility operations and critical public infrastructure. Additional funds, including Fleet
Maintenance, Debt Service, Information Technology, Transit, Hotel/Motel Tax, and the Section 8 Voucher Program,
provide dedicated funding for specialized services and programs. Together with several smaller funds that support
grants, capital projects, and other specific initiatives, this diverse fund structure ensures that revenues are used for
their intended purposes while enabling the City to efficiently deliver a wide range of services to the community.
Because the General Fund, Water and Sewer Fund, Sanitation Fund, and Stormwater Fund comprise the majority of
the City's operating budget and provide the services most visible to residents,a summary of each of these major funds
is presented in the following sections.
FY 2027 Proposed Budget I Wichita Falls Page 17
Total Proposed Budget .- Table of Contents
FY27 Budget by Fund
118, 330 M
• GENERAL FUND $177,789,721 53.83%
• WATER AND SEWER FUND $65,074,232 19.70%
• SANITATION FUND $21,977,242 6.65%
• FLEET MAINTENANCE FUND $16,491,255 4.99%
• DEBT SERVICE FUND $7,927,015 2.40%
• SECTION 8 VOUCHER $6,145,747 1.86%
• HOTEL/MOTEL TAX FUND $5,602,200 1.70%
• INFORMATION TECHNOLOGY $5,496,330 1.66%
FUND
• TRANSIT FUND $4,297,783 1.30%
• STORMWATER FUND $4,049,789 1.23%
• REGIONAL AIRPORT FUND $2,844,854 0.86%
• GOLF COURSE FUND $2,628,352 0.80%
• WATERPARK FUND $1,901,485 0.58%
• KICKAPOO AIRPORT FUND $1,435,844 0.43%
• CDBG $1,325,910 0.40%
• WOMEN INFANTS AND $1,297,262 0.39%
CHILDREN
• LAKE RINGGOLD FUND $1,000,000 0.30%
• HOTEL/MOTEL VENUE TAX FD $646,023 0.20%
• MICROFILTRATION REV $600,000 0.18%
OSMOSIS
• TRANSPORTATION PLANNING $428,429 0.13%
GRANT
• HOME $346,455 0.10%
IMMUNIZATION $293,930 0.09%
• TUBERCULOSIS PROGRAM $150,631 0.05%
• HHSC-ALZHEIMERS $150,000 0.05%
• COMMUNITY AND RURAL $149,021 0.05%
HEALTH
• HLTH PROMO/CHRONIC DIS $85,185 0.03%
PREV
• EPIDEMIOLOGY $83,468 0.03%
• COMMUNITY CLINICAL $60,000 0.02%
LINKAGE GRT
FY 2027 Proposed Budget I Wichita Falls Page 18
Total Proposed Budget .- Table of Contents
Strategic Alignment
The FY 2027 Proposed Budget reflects the City's continued commitment to achieving the goals established in the
Wichita Falls Strategic Plan. Investments throughout the budget support initiatives that accelerate economic growth
by strengthening infrastructure, supporting business development, and enhancing community amenities that
improve quality of life. Significant funding is dedicated to providing quality infrastructure through ongoing street
improvements, utility system investments,facility renovations, public safety enhancements, and other capital projects
that preserve and expand the City's assets. The budget also advances the goal to actively engage and inform the
public by supporting transparent government, community partnerships, and initiatives that strengthen
communication and public trust. Finally,the budget demonstrates the City's commitment to optimizing engagement
with the City and City services by investing in employee recruitment and retention, leadership development,
technology improvements, and responsible financial stewardship. Together, these investments ensure that financial
resources are aligned with the City's long-term vision while continuing to deliver exceptional services to residents,
businesses,and visitors.
FY 2027 Proposed Budget I Wichita Falls Page 19
General Fund Summary .- Table of Contents
General Fund
The General Fund is a governmental fund that serves as the primary operating fund of the City, accounting for all
financial resources not required to be reported in another fund. It supports the broad range of essential services that
maintain the community's quality of life, including public safety, public works, parks and recreation, community
services, and general government operations.
The fund's revenues are primarily derived from property taxes, sales taxes, franchise fees, and charges for services,
which collectively provide the financial foundation for day-to-day governmental activities.The purpose of the General
Fund is to ensure the continued delivery of core municipal services and to maintain the City's fiscal stability through
prudent budgeting and resource allocation.
Comprehensive Fund Summary
The FY 2027 Proposed Budget for the General Fund totals $177.8 million in both revenues and expenditures,
representing a significant increase from the FY 2026 Adopted Budget of $125.0 million. The largest driver of this
increase is the inclusion of$59.4 million in Other Financing Sources, primarily related to planned bond proceeds that
will fund major capital improvement projects across the City. Core operating revenues remain strong, with continued
growth in property tax, sales tax, franchise fees, user fees, and transfers, reflecting a stable and diversified revenue
base. On the expenditure side, Personnel Services continue to represent the City's largest operating investment at
$86.3 million, supporting the City's commitment to maintaining a competitive workforce and delivering essential
services. The most notable year-over-year increase is in Capital Expenditures, which rise to $63.8 million as the City
advances transformative infrastructure projects, including the Wichita Falls Justice Center, street improvements, park
enhancements, utility infrastructure, and other strategic capital investments. Overall, the FY 2027 budget reflects a
balanced financial plan that leverages the City's strong fiscal position to invest in long-term community priorities while
maintaining sustainable funding for ongoing operations and essential public services.
Section 140.0045 of the Texas Local Government Code requires political subdivisions to separately identify in the
proposed budget expenditures for (1) directly or indirectly influencing or attempting to influence the outcome of
legislation or administrative action and (2) notices required by law to be published in a newspaper.
The City of Wichita Falls does not budget or expend funds for lobbying or legislative advocacy services.Accordingly, no
appropriations are included in the FY 2027 Proposed Budget for lobbying-related activities. The FY 2027 Proposed
Budget includes $7,000 for advertising services, an increase of $1,000 from the FY 2026 Adopted Budget of $6,000.
Actual advertising expenditures totaled $7,130.04 in FY 2025.These funds are budgeted to cover legally required public
notices, including budget,tax rate, public hearing,and other statutory publication requirements.
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Adopted Adopted Proposed FY27
Actual Budget Budget Budget Budget
Revenues
PROPERTY TAXES $51,721,382 $51,610,000 $53,952,384 $54,457,388 0.94%
SALES&USE TAXES $31,955,995 $31,299,521 $31,290,385 $36,253,183 15.86%
FRANCHISE&UTILITY $5,912,222 $6,362,106 $6,356,376 $6,818,060 7.26%
GRANTS&CONTRIBUTIONS $111,500 $232,500 $296,500 $311,500 5.06%
FEES $3,630,692 $3,368,150 $3,589,085 $3,804,083 5.99%
FACILITY USE REVENUE $1,141,233 $888,991 $1,056,306 $1,415,665 34.02%
PERMITS,LICENSES,FEE $1,759,094 $1,913,518 $1,746,707 $1,962,124 12.33%
PROGRAM REVENUE $825,475 $740,974 $702,956 $743,065 5.71%
INTEREST REVENUE $3,342,472 $3,423,000 $3,354,886 $3,413,245 1.74%
FY 2027 Proposed Budget I Wichita Falls Page 20
General Fund Summary .- Table of Contents
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
MISC.REVENUES $1,543,616 $451,150 $659,665 $676,675 2.58%
TRANSFERS IN $3,336,691 $3,336,691 $3,678,451 $4,624,864 25.73%
INTERNAL SERVICE REV $1,877,697 $1,881,948 $2,356,719 $3,878,869 64.59%
OTHER FIN.SOURCES - $2,965,000 $16,000,640 $59,431,000 271.43%
Total Revenues $107,158,069 $108,473,549 $125,041,060 $177,789,721 42.19%
Expenditures
PERSONNEL SERVICES $79,734,049 $77,621,811 $80,856,714 $86,337,700 6.78%
SUPPLIES $2,660,719 $2,798,605 $3,021,902 $3,297,722 9.13%
MAINTENANCE&REPAIR $1,905,936 $2,357,426 $2,229,944 $2,468,159 10.68%
PURCHASED SERVICES $5,850,290 $6,145,718 $5,626,521 $6,100,996 8.43%
DEBT EXPENDITURES $417,452 $371,114 $288,133 $293,881 1.99%
OTHER EXPENDITURES $1,363,444 $1,971,801 $1,841,683 $2,513,839 36.50%
CAPITAL EXPENDITURES $6,582,889 $6,504,743 $18,975,917 $63,823,158 236.34%
INTERNAL CHARGES $9,947,772 $9,947,205 $10,468,087 $11,571,510 10.54%
TRANSFERS OUT $1,089,647 $755,127 $1,732,159 $1,382,756 (20.17%)
Total Expenditures 9109,552,198 $108,473,549 $125,041,060 $177,789,721 42.19%
Total Revenues Less Expenditures $(2,394,129) - - - -
Property Tax Rate
For the FY 2027 budget, the City of Wichita Falls proposes a property tax rate of $0.6779 per $100 of assessed
valuation, marking the lowest property tax rate in 11 years. Property tax remains the City's largest and most stable
source of revenue, providing the financial foundation for essential municipal operations and services. Levied annually
on real and personal property based on appraised values established by the county appraisal district, property tax
revenues support a wide range of community needs, including public safety,street maintenance, parks, infrastructure,
and general government operations.
The property tax rate consists of two components: the Maintenance & Operations (M&O) rate, which funds the City's
day-to-day services, and the Interest & Sinking (I&S) rate, which is dedicated to repaying debt issued for capital
improvement projects. Together,these two components ensure the City can both maintain current service levels and
invest in long-term infrastructure improvements.
Fiscal Average A(1I'Itl a
Year 101840 I&S Total date $ Change Charnne Change
2023 11661579 0.03274 2 0.694 an. -0,.0666 -8.7S
2024 0_649853 0_0301.47 0_68'0000 •0.0143 -2.06
2025 0_1)52533 0-026267 0_6$4 O Q.D048 0-71%
2026 0_5567 27 0_025773 0_682500 -0.0023 -0.34
2027 0_6529 5 0.024975 0,677900 -0.0 46 -0.67% -2.22
Property Tax Values
The total taxable property value,as certified by the Wichita County Appraisal District, reached $7.961 billion for FY 2027,
the highest certified tax base in the City's history.Since FY 2022,taxable values have increased by approximately 37
percent, reflecting continued investment and development within Wichita Falls. However,after several years of rapid
growth,the tax base has begun to stabilize,with FY 2027 values remaining nearly flat compared to FY 2026.
FY 2027 Proposed Budget I Wichita Falls Page 21
General Fund Summary .- Table of Contents
The modest growth in certified values is due in part to the implementation of recent state legislation that significantly
increased the business personal property exemption, reducing the taxable value of many commercial properties.
While this change provides tax relief to local businesses, it also limits the City's ability to generate additional property
tax revenue from new value growth. Despite this legislative impact,Wichita Falls continues to benefit from a
historically strong tax base.The stabilization of taxable values reinforces the importance of conservative budgeting,
responsible financial stewardship,and continued efforts to diversify the City's revenue base while supporting long-
term economic growth.
9
7.957 7.961
8 _ - -4/-
-
7.671
7.219
7
6.596, •"" �
6 5.807,-
r
5
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
♦• Property Tax Values(in billions)
Sales Tax
Sales tax is the second-largest revenue source supporting the City's General Fund and remains one of the most
important indicators of the local economy. The City receives 1.50% of all taxable retail sales generated within Wichita
Falls, making this revenue source essential to funding core municipal services, including public safety, street
maintenance, parks, code enforcement, and general government operations. Unlike property tax, sales tax revenues
fluctuate with consumer spending and overall economic activity, requiring careful monitoring and conservative
forecasting.
For FY 2027, sales tax revenues are budgeted for a 5.0% increase over the projected FY 2026 actual collections. This
projection reflects the strong growth experienced over the past 12 to 18 months, during which Wichita Falls has
consistently exceeded both prior-year collections and historical averages. Continued retail development, steady
consumer spending, and a resilient local economy have contributed to this positive trend. While the City remains
optimistic about continued economic growth, the FY 2027 estimate balances recent performance with a prudent
approach that recognizes the potential for changing economic conditions.This methodology ensures that the budget
remains financially sustainable while allowing the City to continue investing in services and initiatives that support the
community's long-term prosperity.
Capital Improvements
Capital improvements remain a significant focus of the FY 2027 budget,with more than $63.8M dedicated to projects
that enhance public safety, strengthen infrastructure, improve recreational amenities, and preserve City facilities. The
largest investment is the Wichita Falls Justice Center, a transformative project that will modernize public safety
operations and meet the community's long-term needs. Additional major projects include continued renovations at
The Falls, construction of the Lake Wichita Hike and Bike Trail and Hamilton Park Tennis Center, the ongoing annual
FY 2027 Proposed Budget I Wichita Falls Page 22
General Fund Summary .- Table of Contents
Street Improvement Program, and the Fire Station No. 4 Remodel.The budget also includes funding for public safety
technology through the replacement of Axon body camera and Taser equipment, as well as investments in a new
splash pad, traffic signal components, city-wide HVAC replacements, sidewalks, street lighting, and improvements to
the M LK Center.
Funding for these capital projects is provided through a combination of sources to minimize the impact on any single
revenue stream. Approximately $26.9 million is financed with previously authorized bond proceeds, while other
projects are supported through General Fund revenues, $13.6 million in available fund balance reserves, and
anticipated outside funding sources, including grants and partnerships where available. This diversified funding
approach allows the City to address critical infrastructure needs while maintaining sound financial stewardship and
preserving long-term fiscal stability. Collectively, these investments directly advance the City's strategic goal of
Providing Quality Infrastructure, ensuring that Wichita Falls continues to invest in facilities, transportation, public
safety, and recreational assets that will serve residents for decades to come.
Item Amount
Wichita Falls Justice Center $40,000,000
The Falls Renovation 7,000,000
•
Hike& Bike Trail—Lake Wichita 5,410,000
Hamilton Park Tennis Center 5,026,000
Streets 3,000,000
Fire Station 4 Remodel 1,175,000
Axxon Camera and Taser Contracts 584,858
New Splash Pad 500,000
Traffic Components 470,500
City-Wide HVAC Replacement 300,000
Sidewalks 200,000
•
Street Lighting 60,000
MLKCenter North Wing Remodel 91,800
All Other Items 5,000
Total $63,823,158
FY 2027 Proposed Budget I Wichita Falls Page 23
Water and Sewer Funds Summary .- Table of Contents
Water and Sewer Funds (combined)
The Water and Sewer Fund is the City's largest Enterprise Fund and encompasses all aspects of the municipal water
and wastewater system, including operations, infrastructure, and future development. This fund group includes the
Water and Sewer Operating Fund, which supports daily system operations, maintenance, and customer service; the
Micro-Filtration Reverse Osmosis (MFRO) Fund, dedicated to the operation of the City's advanced water treatment
facility;the Lake Ringgold Fund,which supports planning and development efforts for future water supply needs; and
the Water and Sewer Capital Fund, which funds major system improvements and infrastructure projects. Together,
these funds ensure the safe, reliable delivery of water and wastewater services, protect public health, and support
long-term resource management for the Wichita Falls community.
Comprehensive Fund Summary
The FY 2027 budget reflects stable revenue projections based on current consumption patterns and approved rate
structures. Revenues are designed to fully support operational costs, infrastructure maintenance, regulatory
compliance,and long-term capital needs.
Comprehensive Fund Summary
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget
Revenues
W/S REVENUE $51,385,076 $52,431,700 $53,007,885 $54,283,958
FACILITY USE REVENUE $85,288 $114,045 - $177,558
INTEREST REVENUE $971,449 $781,000 $652,798 $544,427
MISC. REVENUES $620,539 $399,800 $505,000 $511,539
OTHER FIN.SOURCES - $4,392,000 $8,600,000 $11,156,750
Total Revenues $53,062,352 $58,118,545 $62,765,683 $66,674,232
Expenditures
PERSONNEL SERVICES $13,916,454 $13,918,175 $14,541,660 $14,898,245
SUPPLIES $4,152,520 $4,948,755 $5,711,995 $6,072,869
MAINTENANCE&REPAIR $2,954,202 $2,733,493 $3,261,806 $3,980,166
PURCHASED SERVICES $4,866,322 $5,533,737 $5,248,330 $5,291,776
DEBT EXPENDITURES $13,200,813 $14,091,333 $14,263,723 $5,490,056
OTHER EXPENDITURES $732,526 $537,382 $567,134 $809,440
CAPITAL EXPENDITURES $5,589,924 $11,327,800 $13,542,493 $22,779,250
INTERNAL CHARGES $3,070,787 $3,034,428 $3,523,996 $4,208,133
TRANSFERS OUT $1,993,442 $1,993,442 $2,104,546 $3,144,297
Total Expenditures $50,476,990 658,116,545 $62,765,683 666,674,232
Total Revenues Less Expenditures $2,585,362 - - -
Water and Sewer Rates
The proposed budget includes a reduction in water rates starting in October. The current monthly base rate for a 5/8"
residential meter will be reduced by 5%from $20.64 to $19.60. Also, the rates for the first 10 consumption units each
month (1,000 cubic feet or 7,480 gallons) will be reduced by 2%. All other charges for water and sewer services will
remain at the current rates. Each homeowner with a 5/8" residential meter will see a $1.04 reduction,with most seeing
up to$2.00 less each month for water and sewer services.
FY 2027 Proposed Budget I Wichita Falls Page 24
Water and Sewer Funds Summary .- Table of Contents
140
120
100
SO
1
50
20
0
,"&I s °y
4 c . ti` a���.e cry P PI ram" cc� 4 £ V4 64,. �, ,, k fin.. o ��
f it #,a yv a c,0 asp OZ ii
All Other Water Rates NMI Sewer RatesAverage
Capital Improvements
FY 2027 Proposed Budget I Wichita Falls Page 25
Water and Sewer Funds Summary .- Table of Contents
Item Amount
1961 Cypress Plant Rehabilitation $9,400,000
Water Main BUIP 2,350,000
Sewer Line BUIP 2,290,000
Reverse Osmosis Pump Electronics 2,000,000
4th Pressure Plane Expansion 1,660,250
Lift Station Rehabilitation 1,250,000
Lake Ringgold 1,000,000
Jet/Vac Sewer Cleaning Truck 680,000
Motors and Pumps 600,000
MFRO Repairs 600,000
Large Valve Replacement Program 300,000
Lab Equipment 248,000
Clarifier Repairs 120,000
Skid Steer 120,000
Water Line Upsizing 70,000
SCADA System Upgrade 60,000
Discharge Valves 31,000
Total $22,779,250
FY 2027 Proposed Budget I Wichita Falls Page 26
Sanitation Fund Summary .- Table of Contents
Sanitation Fund
The Sanitation Fund supports the full range of solid waste services for the City of Wichita Falls, including residential
and commercial collection, the operation of the Transfer Station, and the Landfill. Funded through service fees, the
Sanitation Fund ensures the efficient collection, transfer, and disposal of solid waste while maintaining compliance
with environmental regulations. The fund supports daily operations, long-term infrastructure needs, and capital
improvements necessary to provide safe, reliable, and environmentally responsible sanitation services to the
community.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
Revenues
SANITATION REVENUE $19,001,752 $18,296,000 $18,570,499 $21,378,317 15.12%
INTEREST REVENUE $358,159 $366,000 $330,956 $331,557 0.18%
MISC. REVENUES $289,609 $310,500 $313,955 $267,368 (14.84%)
Total Revenues $19,649,520 $18,972,500 $19,215,410 $21,977,242 14.37%
Expenditures
PERSONNEL SERVICES $5,781,448 $5,562,771 $5,816,792 $6,386,696 9.80%
SUPPLIES $389,657 $398,843 $536,053 $565,581 5.51%
MAINTENANCE&REPAIR $115,860 $185,818 $254,218 $230,718 (9.24%)
PURCHASED SERVICES $1,136,764 $827,867 $726,725 $812,982 11.87%
OTHER EXPENDITURES $270,196 $201,401 $201,905 $511,199 153.19%
CAPITAL EXPENDITURES $4,969,668 $5,137,327 $4,905,251 $5,224,120 6.50%
INTERNAL CHARGES $5,627,673 $5,627,224 $5,662,561 $7,077,379 24.99%
TRANSFERS OUT $1,031,249 $1,031,249 $1,111,905 $1,168,567 5.10%
Total Expenditures $18,322,515 $18,972,500 $19,215,410 $21,977,242 14.37%
Total Revenues Less Expenditures $327,004 - - - -
Sanitation Rates
The proposed budget includes slight rate increases to keep up with rising service costs. These costs include the
personnel costs for qualified drivers and the costs of maintaining collection vehicles. The proposed budget includes a
3% increase in monthly curbside collection rates from $18.27 to $18.82 and a 2% increase in monthly alley collection
rates from $27.30 to$27.85. All other transfer station and landfill fees are being updated to maximize the value our City
receives from the services provided to waste haulers across the region.
FY 2027 Proposed Budget I Wichita Falls Page 27
Sanitation Fund Summary .= Table of Contents
Collections per Week Monthly Rate
Bryan 1 $13.50
Flower Mound 1 $16.05
Lewisville 1 $17.06
Wichita Falls 2 $18.82
Longview 1 $19.36
San Angelo 1 $19.87
College Station 1 $22.25
Temple 1 $22.50
Tyler 2 $23.57
Odessa 2 $23.99
Abilene 2 $24.00
Round Rock 1 $24.69
Georgetown 1 $24.78
Richardson 2 $25.59
Carrollton 1 $26.30
Average 1.33 $21.49
FY 2027 Proposed Budget I Wichita Falls Page 28
Sanitation Fund Summary .- Table of Contents
Capital Improvements
Item Amount
Automated Sideload -Curbside
(2) $870,854
Water Truck 847,000
Commercial Frontload Truck (2) 785,592
Sanitation Operation Center 500,000
Trommel Screener 500,000
Alley Rehabilitation 350,000
Transfer Trailers 300,000
Alley Sideload Truck 340,674
Other Equipment 270,000
Knuckleboom Grapple Truck 240,000
Container Carrier Truck 145,000
Wind Screens 75,000
Total $5,224,120
FY 2027 Proposed Budget I Wichita Falls Page 29
Stormwater Fund Summary .- Table of Contents
Stormwater Fund
The Stormwater Fund is an Enterprise Fund established to manage the City's stormwater system and protect the
community from flooding, erosion, and water quality impacts. In 2000, the City Council authorized the creation of a
Stormwater Drainage Utility System,which took effect on May 1,2001, as a dedicated funding mechanism for drainage
improvements allowed under state law.The system applies a fair and equitable fee structure based on the impervious
area of real property-charging residential customers a flat rate for one Single Family Living Unit Equivalent (SFLUE)
and assessing commercial customers a multiple of the SFLUE based on property size. An increase in the current
monthly fee to $5.50 per SFLUE generates income to fund the operation, maintenance, and capital improvements of
the City's drainage infrastructure.These revenues also support compliance with state and federal regulations, helping
the City responsibly manage stormwater runoff, reduce flood risks,and protect public and natural resources.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Adopted Adopted Proposed FY27
Actual Budget Budget Budget Budget
Revenues
STORMWATER REVENUE $3,791,664 $3,700,000 $3,700,000 $3,774,000 2.00%
INTEREST REVENUE $298,458 $305,000 $275,789 $275,789 -
Total Revenues $4,090,121 $4,005,000 $3,976,789 $4,049,789 1.86%
Expenditures
PERSONNEL SERVICES $454,822 $429,248 $437,032 $474,828 8.65%
SUPPLIES $1,147 $16,185 $32,395 $12,760 (60.61%)
MAINTENANCE&REPAIR $23,029 $175,425 $325,425 $325,425 -
PURCHASED SERVICES $7,067 $25,127 $24,220 $44,220 82.58%
DEBT EXPENDITURES $512 $250 $100 $100 -
OTHER EXPENDITURES $30,128 $585,816 $766,700 $1,285,264 67.64%
CAPITAL EXPENDITURES $3,570,001 $2,175,911 $1,834,387 $1,664,000 (9.29%)
INTERNAL CHARGES $189,988 $189,988 $149,442 $243,192 62.73%
TRANSFERS OUT $407,050 $407,050 $406,088 - (100.00%)
Total Expenditures $4,683,744 $4,005,000 $3,975,789 $4,049,789 1.86%
Total Revenues Less Expenditures 6(693,622) - - - -
Capital Improvements
Item Amount
Stormwater Improvements $1,600,000
Stormwater Equipment $64,000
Total I $1,664,000
FY 2027 Proposed Budget I Wichita Falls Page 30
Fund Structure .- Table of Contents
Funds Structure
Governmental Funds
Governmental funds are used to finance most day-to-day operations and public services. These include the General
Fund,special revenue programs,and debt service.
• General Fund - Supports core City services such as public safety, parks, streets, administration, and general
operations.
• Debt Service Fund-Accounts for the payment of principal and interest on the City's general obligation debt.
• Special Revenue Funds-Track revenues legally restricted for specific purposes,such as grants, health programs,
and community development.
Proprietary Funds
Proprietary funds operate like business enterprises,they are self-supporting and funded primarily through user
charges and fees for services provided.
• Water&Sewer Fund-The City's largest enterprise fund,supporting the operation, maintenance,and
improvement of the water and wastewater systems.
• Sanitation Fund-Provides solid waste collection,transfer,and landfill services for residents and businesses.
• Regional Airport Fund-Accounts for operations and maintenance of the Wichita Falls Regional Airport.
• Stormwater Fund-Supports drainage and flood control maintenance, regulatory compliance,and water quality
improvement.
• Transit Fund-Finances public transportation operations, including fixed-route bus service and paratransit
programs.
• Kickapoo Airport Fund-Supports operations at Kickapoo Downtown Airport.
• Waterpark Fund-Accounts for operations at Castaway Cove Waterpark.
• Fleet Maintenance Fund-Manages the replacement, maintenance,and repair of City vehicles and equipment.
• Information Service Fund-Provides Citywide technology support and information systems services.
FY 2027 Proposed Budget I Wichita Falls Page 31
Fund Structure .- Table of Contents
Rind ' bad CI . "IJn;i -.. r.
General Fund Genera; Fund General Fund
I c°h? Sc°rvic c.• F'IJni G:_7:::1nrl1!'r1t61 ():•1)1 Si-r°.ric n
111'twC `11ote',''1A:A( 11.ivx lurid Governmental Special Revenue
I1citc-l;=fv1ctel \orm I a:{ 1 mid Ci;:li '&r'I1111+:'r1tt1I 41.1cc.ial I7eveiiue-
i;orpr1,41r1it`y' Develr l nyer,t 1:110:. .GrL nt Fund Gov�ernrl, >rlt�oI Special Revenue
°}i. , +.don I lau sin .. I...Ir1Cl (.i:li':'Yrlr7ll'.rltal,..,, 4pecial P:"r'CI1UC
11. l'"IL• Irl'.'{,-..trTY{'rlt P<di tro.' i!l{'}!. i,r`L'1'rI'It`.rl'. I .Ir1c1 (i;)'L'ernr'rler1hi1 SFJL•{IdI I?I:•v(..110e.
G:aOl4I 1J114 (....o c:fI1111 .:r1taI 4pC'cial I'C"r,21111d-
.7%,c1LC!: K .`.:W.... 1 I1 '1cl PIupri%'`'1r1r}° ; 'lt. ipi'i!}m'.
Sr,'itdLion Fund Prnpric•t.,r°p° °,Ic°rpri<,s•
I ..ionaI Airport I urlti Prullrie'1ir 1. -IIlri!,;:
I4ic k.1pnc;Aircac:r t I'urlc: Pr rll,r ic1 dry : !:Ic rpr i :•
IrdP$it Fund ProI}rI.-11r•1. i.°,t rl]rl,e
SI:)r°n ',."..di i r f'Jn:i Pr c:pr ic•1 dry e°11ei ,r kr
C...14;tiP. .:r ti.nve 1.1.atc'rp:lrati f-IJI'.C1 Prcprlc'torq ,::,',t' 'rl}rise
I :oat r':t1 R'tei aiic..o i and PrcIarle•tary' `rl .-.-rnal 4ervlt.n I and
I-iforrn t c', Te(hrlclr.• ,•r Fund Pr n,..errlal er.•'ice F ul7C
FY 2027 Proposed Budget I Wichita Falls Page 32
Fund Balance Summaries .- Table of Contents
Fund Balance Summaries
Fund balance represents the difference between a fund's assets and liabilities and provides an important measure of
the City's financial position. Fund balance is categorized based on the level of constraint placed on how resources may
be used, providing transparency into the availability of financial resources to support current operations and future
needs.
Within this budget document, Unavailable fund balance represents resources that have been set aside for specific
future purposes or are otherwise not available for general appropriation. These amounts are intended to support
planned expenditures and cannot be used to finance general operating needs without additional action. Examples
include funds reserved for future capital projects, equipment replacement, or other designated initiatives. The
remaining fund balance classifications identify resources that are legally restricted, formally committed, or available
for general use.
FY 2027 Proposed Budget I Wichita Falls Page 33
Fund Balance Summaries .- Table of Contents
General Water/Sewer Sanitation Stormwater All Total
Fund Funds Fund Fund Others
10,962,0 94,418,75
FY27 Projected Beginning Balance 33,600,000 24,456,750 14,100,000 11,300,000
00 0
Less: Unavailable Fund Balance 11,000,000 12,256,750 7,300,000 8,000,000 -
38' 0556'75
FY27 Projected Beginning 10,962,0 55,862,0
22,600,000 12,200,000 6,800,000 3,300,000
Available Fund Balance 00 00
Revenues
Property Taxes 54,457,388 - - 1,996,302 56,453,69
-
54,283,95
Water and Sewer Revenue - 54,283,958 - - -
8
21,378,317
Sanitation Revenue - - 21,378,317 - -
3,774,000
Stormwater Revenue - - - 3,774,000 -
Sales&Use Tax 36,253,183 - - 3,717,023 39,970,20
-
6,818,060
Franchise& Utility 6,818,060 - - - -
Grants&Contributions 311,500 - 16,785,64 17,097,147
7
3,804,083
Fees 3,804,083 - - - -
Facility Use Revenue 1,415,665 177,558 - 3,104,08 4,697,307
4
Permits, Licenses, Fees 1,962,124 - - - 314,400 2,276,524
4,727,67
Program Revenue 743,065 - - - 5,470,737
2
Interest Revenue 3,413,245 544,427 331,557 275,789 565,641 5,130,659
3,266,70
Misc. Revenue 676,675 511,539 267,368 - 0 4,722,282
3,643,62 8,268,489
Transfers In 4,624,864 - - -
5
Internal Service Revenue 3,878,869 - 20,496,4 24,375,31
50 9
71,757,385
Other Financing Sources 59,431,000 11,156,750 - - 1,169,635
FY 2027 Proposed Budget I Wichita Falls Page 34
Fund Balance Summaries .- Table of Contents
General Water/Sewer Sanitation Stormwater All Total
Fund Funds Fund Fund Others
59,787,1 330,278,1
Total Revenues 177,789,721 66,674,232 21,977,242 4,049,789
79 63
Expenditures
13,434,51 121,531,98
Personnel Services 86,337,700 14,898,245 6,386,696 474,828
3 2
Supplies 3,297,722 6,072,869 565,581 12,760 7,496,45 17,445,38
7 9
6,483,641 13,488,10
Maintenance& Repair 2,468,159 3,980,166 230,718 325,425
9
19,401,565
Purchased Services 6,100,996 5,291,776 812,982 44,220 7,151,591
15,100,358
Debt Expenditures 293,881 5,490,056 - 100 9,316,321
6,899,78 12,019,526
Other Expenditures 2,513,839 809,440 511,199 1,285,264
4
100,509,4
Capital Expenditures 63,823,158 22,779,250 5,224,120 1,664,000 7,018,913
41
24,417,29
Internal Charges 11,571,510 4,208,133 7,077,379 243,192 1,317,080
4
6,364,499
Transfers Out 1,382,756 3,144,297 1,168,567 - 668,879
Total Expenditures 177,789,721 66,674,232 21,977,242 4,049,789 59,787,1 330,278,1
79 63
Anticipated Change (1,069,63 (1,069,635
5) )
FY27 Projected Ending Available 9,892,36 54,792,3
22,600,000 12,200,000 6,800,000 3,300,000
Fund Balance 5 65
FY 2027 Proposed Budget I Wichita Falls Page 35
Fund Balance Summaries IE Table of Contents
Public
Debt Regional Kickapoo Water Special
Transpor Fleet IT Total
Service Airport Airport Park Revenue
tation
FY27 Projected 2,000,00 5,300,0 1,200,0 2,000,000 10,962,0
395,000 60,000 - 7,000
Beginning Balance 0 00 00 00
Less: Unavailable
Fund Balance
FY27 Projected
2,000,00 5,300,0 1,200,0 2,000,000 10,962,
Beginning Available 395,000 60,000 - 7,000
Fund Balance 0 00 00 000
Revenues
1,996,302 1,996,30
Property Taxes - - - - - - -
2
3,717,02
Sales&Use Tax - - - - - - - 3,717,023
3
Grants& 4,157,80 16,785,6
- - 2,515,791 - - - 10,112,056
Contributions 0 47
Facility Use 2,087,000 3,104,08
Revenue - 713,680 285,204 200 18,000 - - 4
Permits, Licenses,
- - - 314,400 - - - - 314,400
Fees
200,00 1,884,3 4,727,67
Program Revenue - - - - 0 - 20 2,643,352 2
Interest Revenue 219,737 103,746 3,285 - - - 17,165 221,708 565,641
203,500 3,266,70
Misc. Revenue - 1,407,000 1,002,000 245,000 - - 409,200
0
3,643,62
Transfers In 1,553,176 520,428 145,355 1,222,392 - - - 202,274
5
Internal Service 15,569,7 4,926,6 20,496,
Revenue 55 95 450
Other Financing 500,00 569,635 1,169,635
- 100,000 - - - -
Sources 0
7,927,01 2,844,85 4,297,78 16,491,2 5,496,3 1,901,4 19,392,613 59,787,1
Total Revenues 1,435,844
5 4 3 55 30 85 79
Expenditures
Personnel 2,580,01 1,707,14 598,04 13,434,5
525,645 419,553 1,971,756 5,632,350
Services 6 5 8 13
4,344,7 264,632 323,44 7,496,45
Supplies - 573,150 572,100 617,900 800,453
77 5 7
FY 2027 Proposed Budget I Wichita Falls Page 36
Fund Balance Summaries .- Table of Contents
Public
Debt Regional Kickapoo Water Special
Transpor Fleet IT Total
Service Airport Airport Park Revenue
tation
Maintenance& 3,199,13 2,561,01 39,000 6,483,6
168,100 69,000 177,000 3 7 270,391
Repair 41
Purchased 480,30 438,32
444,795 235,361 311,892 126,451 5,114,460 7,151,591
Services 5 7
Debt 7,927,015 1,225,70 9,316,32
-
-
-
- - 163,600
Expenditures 6 1
Other 445,82 6,325,480 6,899,7
74,279 2,711 8,788 17,305 25,399
Expenditures 2 84
Capital 4,875,14 440,00 56,843 7,018,91
100,000 - 950,000 596,923
Expenditures 7 0 3
1,317,08
Internal Charges - 290,006 137,119 260,447 122,720 17,832 - 488,956
0
Transfers Out 668,879 668,879
7,927,01 2,844,85 4,297,78 16,491,2 5,496,3 1,901,4 19,392,613 59,787,1
Total Expenditures 1,435,844
5 4 3 55 30 85 79
Anticipated (500,00 (569,63 (1,069,6
Change 0) 5) 35)
FY27 Projected
2,000,00 4,800,0 630,36 2,000,000 9,892,3
Ending Available 395,000 60,000 - 7,000
0 00 5 65
Fund Balance
FY 2027 Proposed Budget I Wichita Falls Page 37
Personnel Changes .- Table of Contents
Personnel Changes
As part of the FY 2027 budget, numerous position reclassifications have been included to continue implementation of
the City's comprehensive compensation study.The study is being phased in over a three-year period to allow the City
to make meaningful progress toward market-competitive compensation while maintaining long-term financial
sustainability. Many of the reclassifications included in this budget represent the next phase of that implementation,
ensuring positions are more accurately aligned with current job responsibilities, internal equity, and market
conditions. In addition, the budget includes a limited number of department-requested reclassifications that were
evaluated independently of the compensation study and approved based on significant changes in job duties,
organizational needs, or operational efficiencies. Together, these reclassifications support the City's ongoing
commitment to attracting, retaining, and developing a highly qualified workforce while responsibly managing
taxpayer resources.
The FY 2027 budget also includes the addition of 20 positions across multiple departments to address growing service
demands, enhance operational efficiency, and strengthen the City's ability to deliver high-quality services. These
additions include positions in Code Compliance, the Convention & Visitors Bureau, Engineering, Fire, Fleet
Maintenance, Parks and Recreation, Regional Airport, Sanitation, and Water & Sewer. Several of these positions were
approved as mid-year or fourth-quarter additions during FY 2026 and are reflected in the FY 2027 budget,while others
represent new investments to support expanding operational needs. Before posting budgeted vacant positions, the
City Manager will consider approval based on the Finance Department's assessment of business conditions and
available funding. Notable additions include a City Engineer to strengthen oversight of the City's growing capital
improvement program, three Firefighters to enhance emergency response capabilities, additional landfill and
sanitation staff to support increasing service demands, and specialized Water &Sewer positions to improve regulatory
compliance, infrastructure maintenance, and utility operations. Collectively, these staffing investments reinforce the
City's commitment to maintaining reliable public services, supporting long-term infrastructure needs, and aligning
resources with the priorities outlined in the City's Strategic Plan.
FY 2027 Proposed Budget I Wichita Falls Page 38
Personnel Changes .- Table of Contents
Fund Department Position Cost
Code Compliance Officer (FY27 Mid-Year
General Fund Code Compliance 37,500
Addition)*
108,00
Fire Department Fire Fighter (3) (FY27 Mid-Year Addition)*
0
Parks and Recreation Assistant Parks and Recreation Director 35,500
(FY27 4th-Quarter Addition)*
Fleet
Maintenance Fleet Maintenance Store Clerk 65,085
( Fund
Hotel/Motel Tax Sales Coordinator (FY27 Mid-Year
Convention Visitor's Bureau 38,982
Fund Addition)*
Marketing Coordinator 77,964
LRegional Airport
Regional Airport Lineman - Part-Time 31,465
Fund
Sanitation Fund Landfill Landfill Worker 56,850
Landfill Equipment Operator II 72,422
Landfill Equipment Operator III 75,116
Sanitation Sanitation Equipment Operator II 72,422
Sanitation Equipment Operator III 75,116
Sanitation Worker 55,054
Water and Sewer City Engineer (Split Funding
Water and Sewer 148,078
Funds w/Stormwater)
Water Purification Electronic Instrument Tech II 80,888
Water Lab Tech II 75,116
Resource Recovery Pollution Control Specialist 71,964
Water Water Collections Waste Water Collections Supervisor I 87,251
*Budgeted mid year additions are contingent upon favorable
business conditions and available funding at the time of
posting.
FY 2027 Proposed Budget I Wichita Falls Page 39
City Profile .- Table of Contents
41
Ali 4 1,4 a
T E X AS
CITY PROFILE
FY 2027 Proposed Budget I Wichita Falls Page 40
History of the City .- Table of Contents
History of the City
Wichita Falls is located in north-central Texas and serves as the largest city and county seat of Wichita County. The
region's fertile soils, abundant waterways, and diverse landscape of mesquite, oak, cottonwood, and pecan trees have
long supported agriculture and settlement. Long before the city's founding, Native American tribes, including the
Wichita and Taovayas, made the area their home after migrating from present-day Kansas and Nebraska during the
mid-18th century. Skilled horsemen, hunters, and farmers, these tribes flourished until later conflicts forced their
displacement.
European exploration of the region began in the late 18th century,when explorers such as Pedro Vial and Jose Mares
mapped important trade routes between San Antonio and Santa Fe. Following the first land surveys in 1854,
permanent Anglo settlement soon followed. Among the earliest settlers was Mabel Gilbert, who established a farm
overlooking the Red River in 1855, marking the beginning of the area's permanent agricultural development.
The city's transformation into a regional economic center began in 1882 with the arrival of the Fort Worth and Denver
City Railroad. The railroad connected Wichita Falls to expanding national markets and quickly established the
community as a center for trade and transportation. Visionary leaders such as Joseph Kemp and Frank Kell further
accelerated growth by expanding the rail network and attracting new business and industry. In 1901,J.A. Kemp led the
development of Lake Wichita,creating a reliable water supply that supported irrigation, residential growth, and future
economic development.
A new era of prosperity emerged with the discovery of oil near Burkburnett in 1918. The resulting oil boom fueled
explosive population growth and transformed Wichita Falls into one of North Texas' most important commercial
centers. Companies including the Texas Company (later Texaco), Guffey Oil Company (later Gulf), and Magnolia Oil
Company (later Mobil) built successful operations in the region, making oil the driving force behind the local economy
for decades. During this period,the establishment of Call Field as an Army Air Corps training base during World War I
further strengthened the city's strategic importance. Continued expansion throughout the 1930s brought the
construction of the Municipal Airport and the founding of Hardin Junior College, now Midwestern State University.The
opening of Sheppard Field in 1941, later renamed Sheppard Air Force Base, cemented Wichita Falls' lasting role in
military training and national defense.
Throughout the mid-20th century,Wichita Falls continued to diversify its economy and earned the nickname "Factory
City" as more than 100 manufacturing companies established operations within the community. Although the
devastating tornado of 1979 caused widespread destruction, the community's resilience and determination fueled an
extraordinary recovery. Just two years later, Wichita Falls was recognized as an All-America City for its successful
rebuilding efforts and strong civic spirit. In 1986, a new waterfall was constructed near the original site of the city's
namesake falls, which had been washed away more than a century earlier, creating a lasting symbol of the
community's perseverance and pride.
As Wichita Falls entered the 21st century, it continued to build upon its strong foundation in manufacturing,
healthcare, education, and military service while broadening its economic base. Sheppard Air Force Base remains one
of the region's largest employers and is home to the Euro-NATO Joint Jet Pilot Training (ENJJPT) Program,the world's
only multinationally staffed and managed military pilot training program. Midwestern State University has grown into
one of Texas' premier public liberal arts universities, while United Regional Health Care System has become a leading
regional medical provider serving North Texas and Southern Oklahoma.
In recent years,the City has continued investing in infrastructure,economic development,and quality-of-life initiatives
that support long-term growth. Downtown revitalization, expanded parks and trail systems, improvements to
transportation and utility infrastructure, and strategic capital investments have strengthened the community while
preserving its financial stability. These efforts reflect Wichita Falls' ongoing commitment to responsible planning,
sound fiscal stewardship,and sustainable economic development.
FY 2027 Proposed Budget I Wichita Falls Page 41
History of the City .- Table of Contents
Today, Wichita Falls is a regional hub serving more than 100,000 residents and a trade area extending across North
Texas and Southern Oklahoma. Its diverse economy, highly skilled workforce, strong military presence, and
commitment to innovation continue to position the community for success. Guided by a history of resilience and a
vision for the future, Wichita Falls remains dedicated to balancing economic opportunity, fiscal responsibility, and
exceptional public service,ensuring it remains a thriving place to live,work,and do business for generations to come.
III I
11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111
1
FY 2027 Proposed Budget I Wichita Falls Page 42
Demographics IE Table of Contents
Demographics
Population
O TOTAL POPULATION GROWTH RANK
cT' '? 102,581 vs.o2�i0
' vs.2023 717 out of 1224 Municipalities in Texas
115k
110k
105k
♦ • •
100k
95k
90k
1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024
*Data Source:U.S.Census Bureau American Community Surveys year Data and the 2020,2070,2000,and 7990 Decennial
Censuses
0 DAYTIME POPULATION Daytime population represents the effect of persons coming into or
112 013 leaving a community for work,entertainment,shopping,etc.during the
' typical workday.An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
*Data Source:American Community Survey 5 year estimates
FY 2027 Proposed Budget I Wichita Falls Page 43
Demographics IE Table of Contents
POPULATION BY AGE GROUP
20K
16K
15K
13K
11K
10K
10K 9K
8K
6K 1 6K 6K
111111
5K
1.. (T .')
<5 5-9 10-14 15-19 20-2425-3435-4445-5455-5960-6465-7475-84 >85
Aging affects the needs and lifestyle choices of residents.Municipalities must adjust and plan services accordingly.
*Data Source:American Community Survey 5 year estimates
Household
TOTAL HOUSEHOLDS Municipalities must consider the dynamics of household types to plan
38691 for and provide services effectively. Household type also has a general
pcorrelation to income levels which affect the municipal tax base.
FY 2027 Proposed Budget I Wichita Falls Page 44
Demographics .- Table of Contents
00 00
ot
21.3,
Family Households Married Couples
�t
49% 42%
-12% -17%
lower than state average lower than state average
0 O
ill
o__.
il
0
Singles Senior Living Alone
32% 12%
28% 35%
higher than state average higher than state average
*Data Source:American Community Survey 5 year estimates
FY 2027 Proposed Budget I Wichita Falls Page 45
Demographics .- Table of Contents
Economic
Household income is a key data point in evaluating a community's wealth and spending power. Pay levels and earnings
typically vary by geographic regions and should be looked at in context of the overall cost of living.
Over $200,000
$150,000 to $200,000 iiiiiii ����
$125,000 to $150,000
$100,000 to $125,000
HOUSEHOLD INCOME
$75,000 to $100,000 Above$200,000
6% -54.29%
lower than state average
$50,000 to $75,000 Median income
$60,177 . ns lower than state average
Below$25,000
36.71%
$25,000 to $50,000 O
ZO /0 higher than state average
Below $25,000
*Data Source:American Community Survey 5 year estimates
FY 2027 Proposed Budget I Wichita Falls Page 46
Demographics .- Table of Contents
Housing
2024 MEDIAN HOME VALUE HOME OWNERS VS
1i! f '
$ 56,800 RENTERS
Wichita State Avg.
Falls
180K
160K
140K
120K
100K
80K
000 ONO 1011 ,''y O4 ONis 04 0 ti0 NO 1( ..,4 0NC) O1O ,y pp, 1, O�lx
ti 1 ti ti ti ti ti 1
0 '1 ti tiO 1
0 tiO ti
*Data Source:2024 US Census Bureau,American Community Survey.Home value data
includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
>$1,000,000 83
$750,000 to$999,999 199
$500,000 to$749,999 534
$400,000 to$499,999 748
$300,000 to$399,999 1,859
$250,000 to$299,999 ' 1,860
$200,000 to$249,999 ' 2,510
$150,000 to$199,999 � 3,462
$100,000 to$149,999 3,682 5 6% 63 0
$50,000 to$99,999 4,078 Own Own
<$49,999 2,449 *Data Source:2024 US Census
1,000 2,000 3,000 4,000 Bureau,American Community
Survey.Home value data
*Data Source:2024 US Census Bureau,American Community Survey.Home value data includes all types of owner-
includes all types of owner-occupied housing. occupied housing.
FY 2027 Proposed Budget I Wichita Falls Page 47
C
in 4 rn
C m
o Or
U
15
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4
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�z.
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r r I
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0 LL
Funding Sources .- Table of Contents
TEXAS41
Ali 4 iktp a
FUNDING SOURCES
FY 2027 Proposed Budget I Wichita Falls Page 49
Taxes .- Table of Contents
Property Taxes
Property taxes are the City's largest and most stable source of General Fund revenue, providing essential funding for
public safety, streets, parks, and other core municipal services. Property taxes are levied annually on taxable real and
personal property located within the City based on appraised values certified by the Wichita County Appraisal District.
The City Council adopts the tax rate each year, while the Appraisal District is responsible for determining the taxable
value of all property within the City's boundaries.
Property Tax Rate
For the FY 2027 budget, the City of Wichita ��..ai :hr �wr •ti •�d.,i
Falls proposes a property tax rate of $0.6779
'trim Piu&U lift rLILO
.°L321 OM'Gfr •B 7514
per $100 of assessed valuation. Property tax F Pri ,p a�f t6N + 41 Z QIN
remains the City's largest and most stable A5.2$ 0.65 ;5.,43 06)6267 p aiXitt a.7I,,34.
source of revenue, providing the financial MG ME3'V CI.0257?1 fi B Of 23 43,314
foundation for essential municipal operations .2t 13.652 , 4302�9�3 g4,7t <.4416 43to% -LH%
and services. Levied annually on real and
personal property based on appraised values
established by the county appraisal district,
property tax revenues support a wide range of
community needs, including public safety,
street maintenance, parks, infrastructure, and
general government operations.
The property tax rate consists of two
components: the Maintenance & Operations
(M&O) rate, which funds the City's day-to-day
services, and the Interest & Sinking (I&S) rate,
which is dedicated to repaying debt issued for
capital improvement projects.Together, these
two components ensure the City can both
maintain current service levels and invest in
long-term infrastructure improvements.
FY 2027 Proposed Budget I Wichita Falls Page 50
Taxes .- Table of Contents
Property Tax Rate Comparison
FY.25 Tux Rate Taxable Value Tax Levy Population Levy per Capita
1 :chardsvar1 0,542180 26,751,968,017 145,043, L 121,323 $1,195,52
Carrollton 0.537500 24,189,332,88 : 1301,017,5•613 139,892 5929.41
Lewisville 0.41,9009 24,247,614,64.. 101,590 ESS 133,553 $750.74
Round Rock 0.372000 27,178,594,99.. 101,10,1.374 137,575 $734.90
Cnllcgrt Station 0.511872 16,7 37,131.,99 F 2,60i_,,:6c) 125,192 $559.80
Temple 0,699900 11,688,194,370 81,805, 12 93,095 $378.73
Abilene 0.754200 10,829,013,989 8.1„67 2,421 129,045 $632,91
Georgetown 0.353000 20,570,907,020 72,615,302 96,312 $7'53.96
San Angelo 0,7 zI7O0 8,901,4 8,200 70,740,206 101,612 $696.18
Bryan 0a 6'..:000 11:07 6,301,257 69,116,120 89,615 $771. 6
Flower Mound 0,W277 16,861,558,591 65,300,938 81,842 S797.89
Odessa 0.4/1)/30 13,150,305,826 61,898,489 125,413 5493.56
Longview 0.551900 10,123,338,946 56,883,041 83,263 $683.17
Wichita Falls 0.682500 7,945,704,627 54,229,434 102,581 5528,65
Tyler 0.236452 14,504,003,189 34,295,036 110,734 $309.71
Aur r age 0.529813 1 br277,031,236 80,594,909 111,403 721,7
Property Tax Values
9 The total taxable property value, as certified by the
Wichita County Appraisal District, reached $7.961 billion
7.957 7.961 for FY 2027, the highest certified tax base in the City's
8 7.671 — �• - - -0
�� history. Since FY 2022, taxable values have increased by
7.219�' approximately 37 percent, reflecting continued
7 investment and development within Wichita Falls.
6.596 s
419#' However,after several years of rapid growth,the tax base
,
6 5807fr, has begun to stabilize, with FY 2027 values remaining
r nearly flat compared to FY 2026. This leveling of the tax
base signals a return to more sustainable growth
5 following several years of exceptional appreciation and
� Opp O�S OHO o�� reinforces the importance of conservative budgeting
O�� O1
�A -A �A� �A�, �A�, ��l and long-term financial planning.
In accordance with Texas law,the complete Tax Pate
♦• Property Tax Values(in billions) Calculation Worksheet is included in the Appendix of
this document and is available electronically here.
FY 2027 Proposed Budget I Wichita Falls Page 51
Taxes .- Table of Contents
Sales Tax
Sales tax is the second-largest revenue source supporting the City's General Fund and remains one of the most
important indicators of the local economy. The City receives 1.50% of all taxable retail sales generated within Wichita
Falls, making this revenue source essential to funding core municipal services, including public safety, street
maintenance, parks, code enforcement, and general government operations. Unlike property tax, sales tax revenues
fluctuate with consumer spending and overall economic activity, requiring careful monitoring and conservative
forecasting.
For FY 2027, sales tax revenues are budgeted for a 5.0% increase over the projected FY 2026 actual collections. This
projection reflects the strong growth experienced over the past 12 to 18 months, during which Wichita Falls has
consistently exceeded both prior-year collections and historical averages. Continued retail development, steady
consumer spending, and a resilient local economy have contributed to this positive trend. While the City remains
optimistic about continued economic growth, the FY 2027 estimate balances recent performance with a prudent
approach that recognizes the potential for changing economic conditions.This methodology ensures that the budget
remains financially sustainable while allowing the City to continue investing in services and initiatives that support the
community's long-term prosperity.
Revenues by Revenue Source
Historical Revenues by Revenue Source
FY2025 IIIIVui $94M
FY2026 $97M
FY2027 $103M
0 $20M $40M $60M $80M $100M
FRANCHISE&UTILITY SALES&USE TAXES 0 PROPERTY TAXES
FY27 Revenues by Revenue Source
103M
• PROPERTY TAXES $56,453,690 54.68%
• SALES&USE TAXES $39,970,206 38.72%
• FRANCHISE&UTILITY $6,818,060 6.60%
FY 2027 Proposed Budget I Wichita Falls Page 52
Taxes .- Table of Contents
Revenues by Revenue Source
Category FY 2025 Actual FY 2025 Adopted FY 2026 Adopted FY 2027 Proposed
Budget Budget Budget
PROPERTY TAXES
Total PROPERTY TAXES $53,657,079 $53,729,970 $55,971,852 $56,453,690
SALES&USE TAXES
Total SALES&USE TAXES $34,721,430 $34,391,403 $34,398,789 $39,970,206
FRANCHISE&UTILITY
Total FRANCHISE&UTILITY $5,912,222 $6,362,106 $6,356,376 $6,818,060
Total Revenues $94,290,732 $94,483,479 $96,727,017 $103,241,956
Revenues by Fund
FY27 Revenues by Fund
103M
• GENERAL FUND $97,528,631 94.47%
• HOTEL/MOTEL TAX FUND $3,071,000 2.97%
• DEBT SERVICE FUND $1,996,302 1.93%
• HOTEL/MOTEL VENUE TAX FD $646,023 0.63%
Revenues by Fund
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
GENERAL FUND $89,589,599 $89,271,627 $91,599,145 $97,528,631 6.47%
AD VALOREM TAX $49,237,820 $49,621,000 $51,475,884 $51,989,388 1.00%
REVENUES
COUNTY VEHICLE TAX $238,601 $28,000 $237,000 $245,000 3.38%
HOUSING AUTH-IN LIEU OF $119,614 $137,000 $138,000 $132,000 (4.35%)
TAXES
PAYMENTS IN LIEU OF TAXES $1,726,189 $1,439,000 $1,716,500 $1,700,000 (0.96%)
PENALTIES AND INTEREST $399,158 $385,000 $385,000 $391,000 1.56%
GENERAL SALES TAX $21,035,187 $20,603,284 $20,603,284 $24,395,475 18.41%
SALES TAX-PROPERTY
REDUCTION $10,517,810 $10,300,637 $10,300,637 $11,492,000 11.57%
FRANCHISE- ELECTRIC $3,431,586 $3,600,000 $3,526,149 $3,983,000 12.96%
FRANCHISE-GAS $1,617,753 $1,574,000 $1,701,549 $1,750,000 2.85%
FRANCHISE-TIME WARNER $551,237 $805,000 $780,961 $732,350 (6.22%)
CABLE
FRANCHISE-AMBULANCE $2,000 $500 $500 $2,000 300.00%
BINGO TAXES - $1,600 - - -
FY 2027 Proposed Budget I Wichita Falls Page 53
Taxes .- Table of Contents
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
MIXED BEVERAGE TAX $364,368 $350,000 $345,106 $365,708 5.97%
OCCUPATION TAX $38,630 $44,000 $41,358 - (100.00%)
TELECOM RIGHT-OF-WAY $308,182 $375,000 $339,607 $350,000 3.06%
PERMITS
FEES FOR SIGNS ON ROW $300 $7,400 $7,400 $500 (93.24%)
FRANCHISE-AMBULANCE $1,164 $206 $210 $210 -
HOTEL/MOTEL TAX FUND $2,099,841 $2,441,882 $2,458,404 $3,071,000 24.92%
HOTEL/MOTEL TAX $2,035,623 $2,411,282 $2,398,404 $3,011,000 25.54%
AIR BNB SHORT TERM $64,218 $30,600 $60,000 $60,000 -
RENTALS
HOTEL/MOTEL VENUE TAX FD $665,594 $650,000 $650,000 $646,023 (0.61%)
HOTEL/MOTEL VENUE TAX - $650,000 $650,000 - (100.00%)
REV
AIR BNB SHORT TERM $18,639 - - - -
RENTALS
HOTEL/MOTEL VENUE TAX $646,955 - - $646,023 -
REV
DEBT SERVICE FUND $1,935,697 $2,119,970 $2,019,468 $1,996,302 (1.15%)
AD VALOREM TAX
REVENUES $1,897,918 $2,119,970 $2,019,468 $1,996,302 (1.15%)
COUNTY VEHICLE TAX $8,780 - - - -
PENALTIES AND INTEREST $28,999 - - - -
Total Revenues $94,290,732 $94,483,479 $96,727,017 $103,241,956 6.74%
FY 2027 Proposed Budget I Wichita Falls Page 54
Utility Revenue .- Table of Contents
Utility Revenue
Utility revenues are generated from fees charged for essential public utility services, including water and wastewater,
sanitation, and stormwater drainage. These revenues are collected from customers who receive the services and are
used to support the operation, maintenance, repair,and long-term improvement of each utility system. Because these
funds are supported by user fees rather than property taxes, they help ensure that the costs of providing these
services are paid by the customers who benefit from them.
Water and Sewer Rates
Water and sewer revenue is generated through user fees charged to residential,commercial, and industrial customers
for the delivery of potable water and the collection and treatment of wastewater. These fees are based on
consumption and rate structures established by City ordinance to ensure the utilities operate on a self-sustaining
basis. This revenue supports the operation, maintenance, and improvement of the City's water distribution and
wastewater systems, including treatment plants, pipelines, and related infrastructure. It also funds capital projects
designed to enhance service reliability, meet regulatory standards, and support future growth. Water and sewer
revenues are accounted for in enterprise funds, ensuring that the costs of providing these essential services are fully
recovered through user charges rather than general taxation.
The proposed budget includes a reduction in water rates starting in October. The current monthly base rate for a 5/8"
residential meter will be reduced by 5% from $20.64 to $19.60. Also the rates for the first 10 consumption units each
month (1,000 cubic feet or 7,480 gallons) will be reduced by 2%. All other charges for water and sewer services will
remain at the current rates. Each homeowner with a 5/8" residential meter will see a $1.04 reduction with most seeing
up to$2.00 less each month for water and sewer services.
FY 2027 Proposed Budget I Wichita Falls Page 55
Utility Revenue .- Table of Contents
140
120
100
SO
50 II
20
4 c ti` 4 .0, cry �s � ti� 4 £ V4 4c ,. � fink.. oak °y ��
vo,
tz
f it #,a yv a c,0 asp oz
All Other Water Rates NMI Sewer Rates Average
Sanitation Rates
Sanitation revenue is derived from user fees charged for solid waste collection, disposal, and recycling services
provided to residential, commercial, and industrial customers. Rates are established by City ordinance to ensure the
program remains self-supporting and covers the full cost of operations. The FY 2027 budget includes an effective
average rate increase of 2.5%, which is lower than the current Consumer Price Index (CPI). These revenues fund the
collection and disposal of household and commercial waste, operation of the transfer station and landfill,and ongoing
environmental compliance and recycling initiatives. Sanitation revenue ensures the City can maintain efficient,
reliable, and environmentally responsible waste management services that protect public health and support
community cleanliness.
The proposed budget includes slight rate increases to keep up with rising service costs. These costs include the
personnel costs for qualified drivers and the costs of maintaining collection vehicles. The proposed budget includes a
3% increase in monthly curbside collection rates from $18.27 to $18.82 and a 2% increase in monthly alley collection
rates from $27.30 to$27.85. All other transfer station and landfill fees are being updated to maximize the value our City
receives from the services provided to waste haulers across the region.
Stormwater Rates
Stormwater revenue is collected through monthly user fees assessed on developed properties to fund the operation,
maintenance, and improvement of the City's stormwater management system. Fees are based on the amount of
impervious surface area on each property, reflecting its contribution to stormwater runoff.These revenues support the
stormwater utility program, which includes drainage system maintenance, flood control projects, water quality
improvements, and regulatory compliance with state and federal environmental standards. By dedicating funding
FY 2027 Proposed Budget I Wichita Falls Page 56
Utility Revenue IE Table of Contents
through stormwater fees, the City ensures the continued protection of public infrastructure, property, and natural
waterways from flooding and pollution.
Revenues by Revenue Source
Historical Revenues by Revenue Source
FY2025 poll $74M
FY2026 y $75M
FY2027 $79M
0 $20M $40M $60M $80M
• STORMWATER REVENUE ® SANITATION REVENUE • W/S REVENUE
FY27 Revenues by Revenue Source
79.4M
W/S REVENUE $54,283,958 68.34%
i SANITATION REVENUE $21,378,317 26.91%
STORMWATER REVENUE $3,774,000 4.75%
Revenues by Revenue Source
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
W/S REVENUE $51,385,076 $52,431,700 $53,007,885 $54,283,958 2.41%
SANITATION REVENUE $19,001,752 $18,296,000 $18,570,499 $21,378,317 15.12%
STORMWATER REVENUE $3,791,664 $3,700,000 $3,700,000 $3,774,000 2.00%
Total Revenues $74,178,491 $74,427,700 $75,278,384 $79,436,275 5.52%
FY 2027 Proposed Budget I Wichita Falls Page 57
Utility Revenue .- Table of Contents
Revenues by Fund
Historical Revenues by Fund
FY2025 I $74M
FY2026 I $75M
FY2027 "NA
O $20M $40M $60M $80M
• MICROFILTRATION REV OSMOSIS • LAKE RINGGOLD FUND • W&S CAPITAL PROJECTS
• STORMWATER FUND 4P SANITATION FUND • WATER AND SEWER FUND
FY27 Revenues by Fund
79.4M
• WATER AND SEWER FUND $52,683,958 66.32%
• SANITATION FUND $21,378,317 26.91%
• STORMWATER FUND $3,774,000 4.75%
• LAKE RINGGOLD FUND $1,000,000 1.26%
• MICROFILTRATION REV $600,000 0.76%
OSMOSIS
Revenues by Fund
Category FY 2025 Actual FY 2025 Adopted FY 2026 Adopted FY 2027 Proposed FY26 vs FY27
Budget Budget Budget Budget
SANITATION FUND $19,001,751.75 $18,296,000.00 $18,570,499.00 $21,378,317.00 15.12%
SANITATION FEES- $14,944.16 $35,000.00 $35,000.00 $65,000.00 85.71%
CURBSIDE-RES
SANITATION FEES-ALLEY- $7 916,516.52 $7,826,600.00 $7,961,386.00 $8,227,064.00 3.34%
RES
SANITATION FEES $6,886,597.16 $6,683,800.00 $6,714,641.00 $7,189,656.00 7.07%
COMMERCIAL
RECYCLE CONTAINER $347,920.89 $339,700.00 $353,074.00 $353,274.00 0.06%
FEES
RECYCLE CONTAINER FEE $70,346.99 $61,800.00 $64,147.00 $71,976.00 12.20%
-COM
LANDFILL FEES $3,459,285.49 $3,035,500.00 $3,133,217.00 $3,990,468.00 27.36%
LANDFILL GAS
COLLECTION ROYAL $1,170,000.00
TRANSFER STATION FEES $46,048.13 $54,600.00 $57,429.00 $56,160.00 -2.21%
FY 2027 Proposed Budget I Wichita Falls Page 58
Utility Revenue .- Table of Contents
Category FY 2025 Actual FY 2025 Adopted FY 2026 Adopted FY 2027 Proposed FY26 vs FY27
Budget Budget Budget Budget
ROLL-OFF FEES $90,204.02 $117,900.00 $92,324.00 $90,072.00 -2.44%
PAYLOAD FEES $101,643.39 $102,400.00 $98,600.00 $99,972.00 1.39%
FRANCHISE HAULER FEES $26,780.00 $100.00 $19,281.00 $23,675.00 22.79%
LOCATION SITE PERMIT $41,465.00 $38,600.00 $41,400.00 $41,000.00 -0.97%
FEE
WATER AND SEWER FUND $44,057,275.96 $50,831,700.00 $51,407,885.00 $52,683,958.00 2.48%
INDUSTRIAL PRE $24,957.70 $36,000.00 $30,000.00 -100.00%
TREATMENT
WATER SALES $14,681,585.61 $20,792,418.00 $20,307,099.00 $18,800,000.00 -7.42%
RESIDENTIAL
WATER SALES $5,566,113.52 $5,005,162.00 $6,616,943.00 $6,930,000.00 4.73%
WHOLESALE
WATER SALES- $10,728,250.09 $13,258,120.00 $11,558,421.00 $12,350,000.00 6.85%
COMMERCIAL
WATER SALES-CONTRACT $41.10 $28,000.00 $24,000.00 -100.00%
WATER SALES-CITY $28,687.01 $24,000.00 $24,000.00 $24,000.00
WATER SALES $1 142,979.01 $1,324,000.00 $1,383,000.00 $1,300,000.00 -6.00%
IRRIGATION-RES
WATER SALES $325,056.51 $112,000.00 $339,834.00 $400,000.00 17.70%
IRRIGATION-COM
SEWER SALES- $5,671,366.15 $5,453,000.00 $5,573,662.00 $7,000,000.00 25.59%
RESIDENTIAL
SEWER SALES-
$4,212,935.21 $3,518,000.00 $4,172,291.00 $4,400,000.00 5.46%
COMMERCIAL
SEWER SALES-CONTRACT $964,427.60 $573,000.00 $705,335.00 $817,770.00 15.94%
SEWER SALES-CITY $2,383.64 $3,000.00 $2,800.00 $2,000.00 -28.57%
COIN OPERATED WATER $10,512.51 $9,000.00 $10,000.00 $10,000.00
SALES
WATER TAPS $143,818.77 $196,000.00 $135,000.00 $151,217.00 12.01%
WASTEWATERSCAN $23,625.00 $10,000.00 $10,000.00 $20,000.00 100.00%
SEWER TAP CHARGES $5,301.40 $3,000.00 $3,000.00 $3,000.00
RECONNECT CHARGES $100.00
METER DAMAGE $17,426.89 $15,000.00 $16,500.00 $10,000.00 -39.39%
CHARGES
WATER TURN ON/OFF $483,788.67 $467,000.00 $490,000.00 $459,971.00 -6.13%
CHARGES
SEPTIC/GREASE/GRIT $1.00
CHARGES
FILL STATION ADMIN FEE $6,573.29 $5,000.00 $6,000.00 $6,000.00
CITY
SEWER SALES- $17,345.28
RESIDENTIAL
STORMWATER FUND $3,791,663.55 $3,700,000.00 $3,700,000.00 $3,774,000.00 2.00%
STORMWATER CHARGES- $1 832,742.00 $1,800,000.00 $1,800,000.00 $1,836,000.00 2.00%
RESIDENTIAL
STORMWATER CHARGES $1 958,921.55 $1,900,000.00 $1,900,000.00 $1,938,000.00 2.00%
COMMERCIAL
LAKE RINGGOLD FUND $999,999.96 $1,000,000.00 $1,000,000.00 $1,000,000.00
WATER SALES- $333,333.00 $333,334.00 $333,333.00 $333,333.00
RESIDENTIAL
WATER SALES- $333,333.00 $333,333.00 $333,334.00 $333,333.00
WHOLESALE
WATER SALES- $333,333.96 $333,333.00 $333,333.00 $333,334.00
COMMERCIAL
MICROFILTRATION REV $600,000.00 $600,000.00 $600,000.00 $600,000.00
OSMOSIS
FY 2027 Proposed Budget I Wichita Falls Page 59
Utility Revenue .- Table of Contents
Category FY 2025 Actual FY 2025 Adopted FY 2026 Adopted FY 2027 Proposed FY26 vs FY27
Budget Budget Budget Budget
WATER SALES- $600,000.00 $600,000.00 $600,000.00 $600,000.00
RESIDENTIAL
W&S CAPITAL PROJECTS $5,727,799.80
WATER SALES $1,145,559.96
RESIDENTIAL
WATER SALES- $1,145,559.96
WHOLESALE
WATER SALES- $1,145,559.96
COMMERCIAL
SEWER SALES-
RESIDENTIAL $1,145,559.96
SEWER SALES-
COMMERCIAL $1,145,559.96
Total Revenues $74,178,491.02 $74,427,700.00 $75,278,384.00 $79,436,275.00 5.52%
FY 2027 Proposed Budget I Wichita Falls Page 60
Grants&Contributions .- Table of Contents
Grants & Contributions
Grants and contributions consist of funding received from federal, state, and local agencies, as well as donations or
cost-sharing contributions from private organizations, nonprofits, or community partners. These revenues support
specific programs, capital projects, or public services that align with the City's strategic priorities and community
needs.
Grant funds often help expand or enhance services without increasing the financial burden on local taxpayers.
Contributions may also include matching funds or cooperative agreements that leverage external resources to
improve infrastructure, public safety,and community development initiatives.
Revenue Summary
Revenues by Revenue Source
Historical Revenues by Revenue Source
FY2025 $17M
FY2026 $16M
FY2027 ' $17M
6
0 $4M $8M $12M $16M
GRANTS&CONTRIBUTIONS
FY27 Revenues by Revenue Source
111111111111111
""l 17.1 M
'6 GRANTS&CONTRIBUTIONS $17,097,147 100.00%
Revenues by Revenue Source
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
GRANTS&CONTRIBUTIONS $16,511,858 $15,687,542 $15,814,722 $17,097,147 8.11%
CONTRIBUTION 4A SALES $80,000 $80,000 $80,000 $80,000 -
TAX CORP
FY 2027 Proposed Budget I Wichita Falls Page 61
Grants&Contributions .- Table of Contents
FY2025 FY2026 FY2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
CONTRIBUTION-4B SALES $31,500 $30,000 $31,500 $31,500 -
TAX CORP
CONTRIBUTION-4A SALES - $122,500 $185,000 $200,000 8.11%
TAX CORP
OPERATING GRANTS- $1 202,286 $1,402,286 $1,330,972 $1,325,910 (0.38%)
CU RRENT YEAR
OPERATING GRANTS-
CURRENT YEAR $5,336,161 $4,954,686 $5,025,893 $5,924,039 17.87%
SECTION 8 CLIENT $2,995
- - - -
REIMBURSEMENT
OPERATING GRANTS-
CURRENT YEAR $349,481 $349,481 $349,094 $346,455 (0.76%)
UPW PLANNING GRANT $291,871 $391,771 $375,000 $428,429 14.25%
UPW PLANNING EARNINGS $10,015 - - - -
OPERATING GRANTS-
- - $100,000 -
CU RRENT YEAR (100.00%)
OPERATING GRANTS-
- - $100,000 -
CURRENT YEAR (100.00%)
HEALTH GRANTS $137,285 $154,815 $149,021 $149,021 -
HEALTH GRANTS $136,764 $149,011 $142,500 $60,000 (57.89%)
HEALTH GRANTS $123,435 - $150,000 $150,000 -
HEALTH GRANTS $80,853 $88,231 $85,185 $85,185 -
HEALTH GRANTS $137,101 $202,052 $201,746 - (100.00%)
HEALTH GRANTS $212,272 - - - -
HEALTH GRANTS $79,316 $100,365 $89,345 $83,468 (6.58%)
HEALTH GRANTS $44,047 $42,446 $42,446 $42,446 -
HEALTH GRANTS $16,408 $16,052 $16,052 $16,052 -
HEALTH GRANTS $67,864 - - - -
HEALTH GRANTS $171,399 $168,789 $168,789 $168,789 -
WIC GRANTS $1,004,094 $1,200,956 $1,258,124 $1,297,262 3.11%
CONTRIBUTION-4B SALES $35,000 $35,000 $35,000 $35,000 -
TAX CORP
CONTRIBUTIONS-G.O. DEBT $3,527,354 $1,887,352 $3,363,097 $4,157,800 23.63%
SVC FD
OPERATING GRANTS $3,434,358 $4,311,749 $2,535,958 $2,515,791 (0.80%)
CURRENT YEAR
Total Revenues 616,511,858 $15,687,542 $15,814,722 $17,097,147 8.11%
FY 2027 Proposed Budget I Wichita Falls Page 62
Grants&Contributions .- Table of Contents
Revenues by Fund
Historical Revenues by Fund
FY2025 411 •I•II1IIIIII1 $17M
FY2026 1111111111111 $16M
FY2027 ............................................................ _�.,IIIIIIII$17M
O $4M $8M $12M $16M
HOTEL/MOTEL TAX FUND • TUBERCULOSIS PROGRAM • STATE ROUTINE AIRPORT MAINT GR
HLTH PROMO/CHRONIC DIS PREV • EPIDEMIOLOGY COMMUNITY CLINICAL LINKAGE
G RT
•
HHSC-ALZHEIMERS • COMMUNITY AND RURAL HEALTH II HIV CTRPN
• IMMUNIZATION • GENERAL FUND • HOME
• TRANSPORTATION PLANNING • WOMEN INFANTS AND CHILDREN • CDBG
GRANT
• TRANSIT FUND • DEBT SERVICE FUND • SECTION 8 VOUCHER
FY 2027 Proposed Budget I Wichita Falls Page 63
Grants&Contributions .- Table of Contents
FY27 Revenues by Fund
t17.1M1
•
SECTION 8 VOUCHER S5,924,039 34.65%
• DEBT SERVICE FUND $4,157,800 24.32%
• TRANSIT FUND $2,515,791 14.71%
• CDBG $1,325,910 7.76%
• WOMEN INFANTS AND $1,297,262 7.59%
CHILDREN
• TRANSPORTATION PLANNING $428,429 2.51%
GRANT
• HOME $346,455 2.03%
• GENERAL FUND $311,500 1.82%
• IMMUNIZATION $168,789 0.99%
• HHSC-ALZHEIMERS $150,000 0.88%
• COMMUNITY AND RURAL $149,021 0.87%
HEALTH
• HLTH PROMO/CHRONIC DIS $85,185 0.50%
PREV
• EPIDEMIOLOGY $83,468 0.49%
• COMMUNITY CLINICAL LINKAGE $60,000 0.35%
GIRT
• TUBERCULOSIS PROGRAM $58,498 0.34%
• HOTEL/MOTEL TAX FUND $35,000 0.20%
Revenues by Fund
FY 2025 Adopted FY 2026 Adopted FY 2027 Proposed FY26 vs FY27
Category FY 2025 Actual Budget Budget Budget Budget
GENERAL FUND $111,500.00 $232,500.00 $296,500.00 $311,500.00 5.06%
CDBG $1,202,286.00 $1,402,286.00 $1,330,972.00 $1,325,910.00 -0.38%
SECTION 8 VOUCHER $5,339,155.52 $4,954,686.00 $5,025,893.00 $5,924,039.00 17.87%
HOME $349,481.00 $349,481.00 $349,094.00 $346,455.00 -0.76%
TRANSPORTATION $301,886.08 $391,771.00 $375,000.00 $428,429.00 14.25%
PLANNING GRANT
STATE ROUTINE AIRPORT $200,000.00 -100.00%
MAINT GR
COMMUNITY AND RURAL $137,285.46 $154,815.00 $149,021.00 $149,021.00
HEALTH
COMMUNITY CLINICAL $136,764.07 $149,011.00 $142,500.00 $60,000.00 -57.89%
LINKAGE GRT
HLTH PROMO/CHRONIC DIS $80,853.10 $88,231.00 $85,185.00 $85,185.00
PREV
HIV CTRPN $349,373.30 $202,052.40 $201,746.00 -100.00%
EPIDEMIOLOGY $79,315.97 $100,365.19 $89,345.00 $83,468.00 -6.58%
FY 2027 Proposed Budget I Wichita Falls Page 64
Grants&Contributions .- Table of Contents
Category FY 2025 Actual FY 2025 Adopted FY 2026 Adopted FY 2027 Proposed FY26 vs FY27
Budget Budget Budget Budget
TUBERCULOSIS PROGRAM $60,454.40 $58,498.00 $58,498.00 $58,498.00
IMMUNIZATION $239,262.76 $168,789.00 $168,789.00 $168,789.00
WOMEN INFANTS AND $1,004,093.90 $1,200,956.00 $1,258,124.00 $1,297,262.00 3.11%
CHILDREN
HOTEL/MOTEL TAX FUND $35,000.00 $35,000.00 $35,000.00 $35,000.00
DEBT SERVICE FUND $3,527,354.24 $1,887,352.00 $3,363,097.00 $4,157,800.00 23.63%
TRANSIT FUND $3,434,357.65 $4,311,748.74 $2,535,958.00 $2,515,791.00 -0.80%
HHSC-ALZHEIMERS $123,434.88 $150,000.00 $150,000.00
Total Revenues $16,511,858.33 $15,687,542.33 $15,814,722.00 $17,097,147.00 8.11%
FY 2027 Proposed Budget I Wichita Falls Page 65
Service Charges IE Table of Contents
Service Charges
Service Charges consist of a broad range of fees collected for the services, programs,facilities, and regulatory activities
provided by the City. This category includes charges for recreational programs and classes, facility rentals, building
permits, business licenses, development reviews, inspections, municipal court fines, code enforcement activities, and
other administrative services. Many of these fees are established to recover a portion of the direct costs associated
with providing these services, while others encourage compliance with local ordinances and regulations that protect
the health,safety,and welfare of the community.
Service charges play an important role in maintaining the City's financial sustainability by helping offset operating
costs and reducing reliance on property and sales tax revenues.These revenues support a wide variety of services that
residents, businesses, and visitors use every day, including recreational opportunities, community facilities,
development services, and public safety functions. By aligning fees with the cost of service delivery,the City is able to
continue providing high-quality, responsive services while promoting responsible growth and enhancing the overall
quality of life in Wichita Falls.
Revenues by Revenue Source
Historical Revenues by Revenue Source
FY2025 IIIIIIII- $14M
FY2026 $14M
1111111
FY2027 $16M
0 $4M $8M $12M $16M
• PERMITS,LICENSES,FEE FEES 0 FACILITY USE REVENUE
• PROGRAM REVENUE
FY27 Revenues by Revenue Source
1111111111
16.2M
• PROGRAM REVENUE $5,470,737 33.67%
• FACILITY USE REVENUE $4,697,307 28.91%
• FEES $3,804,083 23.41%
• PERMITS,LICENSES,FEE 62,276,524 14.01%
FY 2027 Proposed Budget I Wichita Falls Page 66
Service Charges IE Table of Contents
Revenues by Revenue Source
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27t
Budget Budget Budget
FEES Budget
$3,630,692 $3,368,150 $3,589,085 $3,804,083 5.99%
FACILITY USE REVENUE $4,349,225 $3,705,885 $3,832,485 $4,697,307 22.57%
PERMITS,LICENSES,FEE $2,021,168 $2,222,918 $2,061,107 $2,276,524 10.45%
PROGRAM REVENUE $4,171,021 $4,065,410 $4,075,617 $5,470,737 34.23%
Total Revenues 614,172,105 613,362,363 613,558,294 616,248,651 19.84%
Revenues by Fund
Historical Revenues by Fund
FY2025 IY- "I $14M
FY2026 uuuuuuVV= III $14M
FY2027 1111 $16M
O $4M $8M $12M $16M
IMMUNIZATION • WATER AND SEWER FUND • KICKAPOO AIRPORT FUND
• FLEET MAINTENANCE FUND • TRANSIT FUND • REGIONAL AIRPORT FUND
• GOLF COURSE FUND • WATERPARK FUND • HOTEL/MOTEL TAX FUND
• GENERAL FUND
FY27 Revenues by Fund
iv 00
imme
WIMP 16.2M
• GENERAL FUND $7,924,937 48.77%
• GOLF COURSE FUND $2,628,352 16.18%
• HOTEL/MOTEL TAX FUND S2,087,000 12.84%
• WATERPARK FUND $1,884,320 11.60%
• REGIONAL AIRPORT FUND $713,680 4.39%
• TRANSIT FUND $314,600 1.94%
• KICKAPOO AIRPORT FUND $285,204 1.76%
• FLEET MAINTENANCE FUND $218,000 1.34%
111 WATER AND SEWER FUND $177,558 1.09%
• IMMUNIZATION $15,000 0.09%
FY 2027 Proposed Budget I Wichita Falls Page 67
Service Charges .- Table of Contents
Revenues by Fund
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs dY2 t
Budget Budget Budget Budget
GENERAL FUND $7,356,494 $6,911,633 $7,095,054 $7,924,937 11.70%
IMMUNIZATION $16,189 $15,000 $15,000 $15,000 -
HOTEL/MOTEL TAX FUND $2,024,292 $1,657,000 $1,704,000 $2,087,000 22.48%
REGIONAL AIRPORT FUND $825,242 $737,499 $777,579 $713,680 (8.22%)
KICKAPOO AIRPORT FUND $253,604 $290,100 $276,600 $285,204 3.11%
TRANSIT FUND $263,639 $309,650 $314,400 $314,600 0.06%
WATER AND SEWER FUND $85,288 $114,045 - $177,558 -
GOLFCOURSEFUND $1,246,696 $1,108,172 $1,198,388 $2,628,352 119.32%
WATERPARKFUND $1,763,033 $1,835,000 $1,884,273 $1,884,320 -
FLEET MAINTENANCE FUND $337,629 $384,264 $293,000 $218,000 (25.60%)
Total Revenues $14,172,105 $13,362,363 $13,558,294 916,248,651 19.84%
Revenues by Department
Historical Revenues by Department
FY2025 a • II III I I $14M
FY2026 °°I,_ -lit 111111111 , $14M
FY2027 ummmmmmmmmmmmmmmmmmmmmlV I "MM■■ILIII111111II $16M
O $4M $8M $12M $16M
• GENERAL MLK CENTER • ENGINEERING • FARMERS MARKET
OPERATIONS
• HOTEL MOTEL PROJ AND • LAB WATER POLLUTION • TRANSIT HUB OPERATIONS
PROGRAMS
" IMMUNIZATION GRANT PROGRAM • GENERAL CITY PLANNING • NON DEPARTMENTAL
• GENERAL LIBRARY OPERATIONS • GENERAL CITY PARK GENERAL CITY CEMETARY
MAINTENANCE
• UTILITIES ADMINISTRATION • GENERAL CITY FIRE • GENERAL PROPERTY
MANAGEMENT
• GENERAL TRAFFIC ENGINEERING • ANIMAL SERVICES • GENERAL CITY POLICE
REGIONAL AIRPORT FBO • HEALTH ADMINISTRATION • HEALTH AND WELLNESS
• KICKAPOO AIRPORT OPERATIONS PUBLIC TRANSPORTATION • FLEET MAINTENANCE
• GENERAL CITY RECREATION • GEN ENVIRONMENTAL HEALTH • REGIONAL AIRPORT OPERATIONS
• LAKE LOT ADMINISTRATION INSPECTION • GOLF COURSE ADMINISTRATION
• CASTAWAYCOVEWATERPARK • MPEC-CONTRACTMANAGEMENT • GEN MUNICIPAL COURT
OPER OPERATIONS
FY 2027 Proposed Budget I Wichita Falls Page 68
Service Charges .- Table of Contents
FY27 Revenues by Department
\``I
IF 16.2M
oql
nu on
• GEN MUNICIPAL COURT $3,570,949 21.98%
OPERATIONS
• GOLF COURSE ADMINISTRATION $2,628,352 16.18%
• MPEC-CONTRACT $2,072,000 12.75%
MANAGEMENT
• CASTAWAY COVE WATERPARK $1,884,320 11.60%
OPER
• INSPECTION $1,229,200 7.56%
• LAKE LOT ADMINISTRATION $929,999 5.72%
• REGIONAL AIRPORT $589,200 3.63%
OPERATIONS
• GENERAL CITY RECREATION $404,200 2.49%
• GEN ENVIRONMENTAL HEALTH $388,076 2.39%
• PUBLIC TRANSPORTATION $300,000 1.85%
• KICKAPOOAIRPORT $285,204 1.76%
OPERATIONS
• GENERAL PROPERTY $242,028 1.49%
MANAGEMENT
• FLEET MAINTENANCE $218,000 1.34%
• HEALTH AND WELLNESS $206,573 1.27%
• HEALTH ADMINISTRATION $206,000 1.27%
• UTILITIES ADMINISTRATION $177,558 1.09%
• GENERAL CITY POLICE $140,800 0.87%
• GENERAL TRAFFIC ENGINEERING $128,000 0.79%
• REGIONALAIRPORTFBO $124,480 0.77%
• ANIMAL SERVICES $123,950 0.76%
• GENERAL CITY FIRE $92,000 0.57%
GENERAL CITY CEMETARY $78,000 0.48%
• GENERAL CITY PARK $69,400 0.43%
MAINTENANCE
• GENERAL LIBRARY OPERATIONS $30,750 0.19%
• FARMERS MARKET $25,000 0.15%
• LAB WATER POLLUTION $18,300 0.11%
• NON DEPARTMENTAL $18,212 0.11%
• GENERAL CITY PLANNING $17,400 0.11%
• IMMUNIZATION GRANT $15,000 0.09%
PROGRAM
• HOTEL MOTEL PROD AND $15,000 0.09%
PROGRAMS
• TRANSIT HUB OPERATIONS $14,600 0.09%
FY 2027 Proposed Budget I Wichita Falls Page 69
Service Charges .- Table of Contents
• ENGINEERING 55,100 0.03%
• GENERALMLKCENTER $1,000 0.01%
OPERATIONS
Revenues by Department
FY2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
GENERAL MLK CENTER
OPERATIONS
MLK CENTER RENT - - - $1,000 -
Total GENERAL MLK CENTER
OPERATIONS - - - $1,000 -
GENERAL LIBRARY
OPERATIONS
LIBRARY FINES $18,579 $18,500 $18,500 $16,500 (10.81%)
LIBRARY PRINT/PHOTOCOPY - - $5,887 $6,500 10.41%
LIBRARY ILL POSTAGE $3,960 - $330 $150 (54.55%)
CHARGES
LIBRARY LOST MATERIALS $10,457 $8,100 $8,400 $6,700 (20.24%)
OTHER BUILDING RENTAL - - $1,370 $900 (34.31%)
Total GENERAL LIBRARY
OPERATIONS $32,996 $26,600 $34,487 $30,750 (10.84%)
HOTEL MOTEL PROJ AND
PROGRAMS
TROLLEY RENTAL $14,735 $12,000 $12,000 $15,000 25.00%
Total HOTEL MOTEL PROJ AND
PROGRAMS $14,735 $12,000 $12,000 $15,000 25.00%
GEN MUNICIPAL COURT
OPERATIONS
MUN COURT WARRANT FEES $210,055 $216,000 $226,800 $266,592 17.54%
MUN COURT FINES $2,803,796 $2,567,000 $2,765,350 $2,923,504 5.72%
MUN COURT ARREST FEES $93,646 $88,000 $92,400 $93,256 0.93%
MUN COURT CONVICTION TAX $147,200 $132,000 $138,600 $143,127 3.27%
MUN COURT DDC ADMIN FEE $42,787 $43,700 $45,885 $46,344 1.00%
LOCAL TRUANCY $95,023 $89,000 $93,450 $96,026 2.76%
PREVENTION
LOCALMUNICIPALJURYFEE $1,893 $2,000 $2,100 $2,100 -
MUN COURT TECHNOLOGY $270 - - - -
FEE
Total GEN MUNICIPAL COURT $3,394,670 $3,137,700 $3,364,585 $3,570,949 6.13%
OPERATIONS
NON DEPARTMENTAL
FARMERS MARKET $15,799 $10,000 - - -
OIL AND GAS LEASES $13,047 - - $12,000 -
CONCESSIONS-VENDING $6,678 $4,900 - $5,878 -
OFFICE SPACE RENTAL $39,405 $39,405 - - -
SUBPOENA/WITNESS FEES $178 $450 - $334 -
Total NON DEPARTMENTAL $75,107 $54,755 - $18,212 -
GOLF COURSE
ADMINISTRATION
GREEN FEES PRIME $54,145 $1,108,172 $1,198,388 $1,348,363 12.51%
WEEKDAY
FY 2027 Proposed Budget I Wichita Falls Page 70
Service Charges .- Table of Contents
FY2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
GOLF GR FEES TWILIGHT $5,000 - - $17,317 -
WEEKDAY
GREEN FEES-SR/JR/MILITARY $376,640 - - $323,998 -
GREEN FEES-PRIME $148,217 - - $191,048 -
WEEKEND
GREEN FEES TWILIGHT $3,680 - - $23,630 -
WEEKEND
GREEN FEES TOURNAMENT $57,754 - - $75,861 -
ROUND
GOLF PASS PLAYER DEVELOP $gg 863 - - $121,509 -
PASS
SPECTATOR CART FEES - - - $10,810 -
9-HOLE CART RENTAL $304,533 - - $219,064 -
18-HOLE CART RENTAL $93,300 - - $200,594 -
LARGE BASKET RANGE BALLS $104,565 - - $96,158 -
Total GOLF COURSE $1,246,696 $1,108,172 $1,198,388 $2,628,352 119.32%
ADMINISTRATION
HEALTH ADMINISTRATION
VITAL STATISTICS $207,463 $204,000 $206,000 $206,000 -
Total HEALTH ADMINISTRATION $207,463 $204,000 $206,000 $206,000 -
HEALTH AND WELLNESS
MEDICAL SPECIMEN FEES $3,809 $5,000 $5,000 $7,000 40.00%
IMMUNIZATIONS $109,128 $30,000 $90,000 $90,000 -
STD CLINIC FEES $20,006 $8,500 $11,000 $12,500 13.64%
PREGNANCY TESTING $975 $1,000 $1,000 $1,000 -
COUNTY NURSE/VECTOR
CONTROL $94,295 $83,730 $91,695 $96,073 4.77%
PRIVATE INSURANCE
REVENUE $3,049 $54,000 - - -
Total HEALTH AND WELLNESS $231,262 $182,230 $198,695 $206,573 3.96%
IMMUNIZATION GRANT
PROGRAM
HEALTH PROGRAM INCOME $16,189 $15,000 $15,000 $15,000 -
Total IMMUNIZATION GRANT $16,189 $15,000 $15,000 $15,000 -
PROGRAM
GEN ENVIRONMENTAL HEALTH
GREASE TRAP PERMITS $39,620 $41,272 $41,607 $40,905 (1.69%)
SEPTIC SYSTEM FEES $32,988 $42,970 $36,478 $35,355 (3.08%)
POOL OPERATOR FEES $6,871 $5,824 $5,300 $5,300 -
HEALTH&SAFETY
INSPECTION FEE $2,911 $2,600 $2,262 $2,424 7.16%
COUNTY NURSE/VECTOR
$44,000 $40,000 $44,000 $44,000 -
CONTROL
SWIMMING POOL FEES $20,362 $23,072 $24,080 $28,380 17.86%
SITE PLAN REVIEW FEES $1,050 $2,550 $2,100 $1,837 (12.52%)
FOOD HANDLER'S PERMITS $590 - - - -
FOOD PERMITS $237,766 $222,094 $190,894 $197,392 3.40%
HEALTH-LATE FEES $3,759 $1,562 $1,348 $2,282 69.29%
AMBULANCE PERMIT FEE $530 $1,339 $1,404 $1,404 -
SOFT SERVE CERTIFICATION $1,440 $8,420 $8,910 $8,910 -
FEE
FY 2027 Proposed Budget I Wichita Falls Page 71
Service Charges .- Table of Contents
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs dY2 t
Budget Budget Budget Budget
HEALTH RE-INSPECTION FEES $80 $485 $251 $208 (17.13%)
VACUUM TRUCK PERMITS $4,497 $4,500 $2,916 $3,520 20.71%
TATTOO PERM ITS $4,768 $12,360 - - -
TATTOO ARTIST LICENSE FEE $6,225 $8,549 $7,236 $7,590 4.89%
LODGING PERMITS $8,178 $7,896 $8,735 $8,569 (1.90%)
Total GEN ENVIRONMENTAL $415,636 $425,493 $377,521 $388,076 2.80%
HEALTH
ANIMAL SERVICES
DEAD ANIMAL PICKUP $7,842 $6,500 $8,000 $8,000 -
MEDICAL SPECIMEN FEES $1,798 $1,750 $1,750 $1,750 -
ANIMAL LICENSES $29,740 $35,700 $32,000 $32,000 -
ANIMAL PERMITS $9,620 $7,000 $7,000 $8,000 14.29%
ANIMAL RECLAIM $60,803 $52,000 $57,000 $57,000 -
ANIMAL SERVICES $2,422 $2,500 $2,000 $2,500 25.00%
ANIMAL ADOPTION FEES $8,882 $11,500 $12,500 $12,500 -
RESCUE VACCINATIONS $2,101 $2,000 $2,200 $2,200 -
Total ANIMAL SERVICES $123,208 $118,950 $122,450 $123,950 1.22%
LAB WATER POLLUTION
LAB WATER ANALYSIS $7,933 $21,000 $18,000 $18,000 -
MEDICAL SPECIMEN FEES $150 $300 $300 $300 -
PRIVATE INSURANCE $28 - - - -
REVENUE
Total LAB WATER POLLUTION $8,111 $21,300mmmmmmmm $18 300 $18,300 -
GENERAL CITY POLICE
POLICE FALSE ALARMS $23,220 $31,100 $29,200 $29,200 -
POLICE ACCIDENT REPORTS $10,380 $15,600 $12,900 $12,900 -
POLICE TRAINING ACADEMY $2,765 $2,600 $2,500 $2,500 -
IMPOUND ADMINISTRATION $21,100 $18,400 $17,700 $20,000 12.99%
FEE
BURGLAR ALARM PERMITS $52,360 $62,400 $55,500 $55,500 -
POLICE RESTITUTIONS $323 - - - -
UNCLAIMED/CONFISCATED
PROPERTY $11,324 $13,900 $20,700 $20,700 -
Total GENERAL CITY POLICE $121,472 $144,000 $138,500 $140,800 1.66%
GENERAL CITY FIRE
FIRE CONTROLLED BURN FEE - $1,000 $1,000 $1,000 -
FIRE ALARM PERMITS $3,145 - - - -
COMMERCIALFIREINSPFEES $101,567 $84,000 $84,000 $90,000 7.14%
FIRE
SUPPRESSION/SPRINKLER $3,400 - - - -
SYS
FIRE ALARM SYSTEM $4,530 - - - -
FIREWORKS PERMITS $1,730 $1,000 $1,000 $1,000 -
Total GENERAL CITY FIRE $114,372 $86,000 $86,000 $92,000 6.98%
GENERAL CITY RECREATION
TENNIS FEES $61,632 $60,000 $60,000 $60,000 -
SWIMMING POOL FEES $9,662 $8,000 $12,000 - (100.00%)
LUCY PARK CONCESSIONS $6,220 $4,000 $6,000 - (100.00%)
BASEBALL PARK RENTAL $3,053 $5,000 $2,400 $2,400 -
LOG CABIN RENTAL $140 - - $1,800 -
FY 2027 Proposed Budget I Wichita Falls Page 72
Service Charges .- Table of Contents
FY2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
CONCESSIONS-OTHER $87 116 $50,000mmmmmm^ $75,000 $125,000 66.67%
SUMMER DAY CAMP $31,668 $30,000 $25,000 $25,000 -
GENERAL RFC CLASSES-SR
ZONE $55,397 $40,000 $50,000 $50,000 -
RECREATION AND $42,310 $60,000 $30,000 $55,000 83.33%
TOURNAMENT FEES
GENERAL RECREATION $48,104 $45,000 $35,000 $40,000 14.29%
CLASSES
SPORTS COMPLEX $34,846 - $36,000 $45,000 25.00%
TOURNAMENTS
Total GENERAL CITY
RECREATION $380,149 $302,000 $331,400 $404,200 21.97%
GENERAL CITY PARK
MAINTENANCE
LOC CABIN RENTAL $36,429 $37,000 $36,900 $36,900 -
PARK PAVILION RENTAL $8,062 $5,600 $5,000 $7,500 50.00%
RV PARK RENTAL $19,821 $18,000 $18,400 $25,000 35.87%
Total GENERAL CITY PARK $64,312 $60,600 $60,300 $69,400 15.09%
MAINTENANCE
CASTAWAY COVE WATERPARK
OPER
WATERPARK ADMISSIONS $741,349 $650,000 $755,790 $620,338 (17.92%)
ADULT
WATERPARK ADMISSIONS $25,549 $10,000 $5,000 $41,636 732.72%
JUNIOR
WATERPARK ADMISSIONS $10,653 $5,000 - $10,650 -
SENIOR
WATERPARK ADMISSIONS $35,926 $60,000 $50,000 $34,130 (31.74%)
AFTER 4PM
WATERPARK SEASON PASS $225,543 $500,000 $300,000 $435,188 45.06%
PLATINUM
WATERPARK ADMISSIONS $70,733 $100,000 $100,000 $103,474 3.47%
GROUP
WATERPARK RENTALS $103,199 $70,000 $105,475 $113,790 7.88%
WATERPARKMDSESALES $67,119 $74,000 $70,728 $66,804 (5.55%)
WATERPARK FOOD&BEV $482,961 $363,000 $491,280 $458,310 (6.71%)
SALES
WATERPARK SPONSORSHIP
- $3,000 $6,000 -
SALES (100.00%)
Total CASTAWAY COVE
WATERPARK OPER $1,763,033 $1,835,000 $1,884,273 $1,884,320 -
GENERAL CITY CEMETARY
CEMETERY INTERMENT FEES $78,887 $92,100 $74,500 $78,000 4.70%
Total GENERAL CITY CEMETARY $78,887 $92,100 $74,500 $78,000 4.70%
GENERAL CITY PLANNING
SITE PLAN REVIEW FEES $2,027 $3,400 $3,400 $2,400 (29.41%)
SUBDIVISION PLAT FEES $103 $700 $700 $700 -
PLAT FEES $16,109 $14,300 $14,300 $14,300 -
Total GENERAL CITY PLANNING $18,238 $18,400 $18,400 $17,400 (5.43%)
INSPECTION
BUILDING PERMITS $660,295 $703,300 $620,480 $792,000 27.64%
ELECTRICAL PERMITS $138,744 $149,100 $150,000 $182,500 21.67%
FY 2027 Proposed Budget I Wichita Falls Page 73
Service Charges .- Table of Contents
FY2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
ESCAVATION PERMITS $2,852 $1,900 $1,900 $4,200 121.05%
PLUMBING PERMITS $230,761 $245,900 $250,000 $240,500 (3.80%)
FIRE CLEARANCE INSPECTION
FEES $7,340 $17,119 $10,000 $10,000 -
Total INSPECTION $1,039,993 $1,117,319 $1,032,380 $1,229,200 19.06%
GENERAL PROPERTY
MANAGEMENT
MOWING CHARGES $25,408 $22,000 $22,000 $20,500 (6.82%)
SUBDIVISION PLAT FEES $408 $500 $600 $1,200 100.00%
HALF PINT LLC PARKING $1,200 $1,200 $1,200 $1,500 25.00%
RENTAL
PROPERTY LEASE - $4,400 $4,400 $13,227 200.61%
GRAZING LAND LEASES $3,432 $4,000 $4,000 $62,369 1,459.23%
COMMUNICATION TOWER $21 296 $20,500 $20,500 $143,232 598.69%
LEASE REV
Total GENERAL PROPERTY $51,744 $52,600 $52,700 $242,028 359.26%
MANAGEMENT
LAKE LOT ADMINISTRATION
PIER INSPECTION FEE $21,900 $24,000 $24,000 $23,040 (4.00%)
LAKE ARROWHEAD LEASES $590,235 $445,000 $590,650 $626,450 6.06%
LAKE KICKAPOO LEASES $205,967 $196,000 $210,500 $226,516 7.61%
HUNTING LEASES $45,087 $41,986 $41,986 $51,993 23.83%
OTHER RENTS AND
CONCESSIONS $3,400 $2,000 $2,000 $2,000 -
Total LAKE LOT $866,588 $708,986 $869,136 $929,999 7.00%
ADMINISTRATION
REGIONAL AIRPORT
OPERATIONS
PARKING METER REVENUE $76,672 $96,000 $100,000 $100,000 -
TER MINALOFFICERENT $181,123 $132,159 $136,359 $130,000 (4.66%)
LANDING FEES $11,306 $5,200 $7,000 $7,000 -
AIRPORT FUEL SURCHARGE $12 - - - -
OTHER AIRPORT RENTALS $74,085 $80,400 $110,200 $107,200 (2.72%)
AIRPORT CHARTER FLIGHT - $26,000 $6,000 - (100.00%)
REVENUE
AIRPORT CONCESSIONS $338,926 $238,000 $260,000 $240,000 (7.69%)
CONCESSIONS-VENDING $7,963 $5,000 $3,500 $5,000 42.86%
Total REGIONAL AIRPORT $690,087 $582,759 $623,059 $589,200 (5.43%)
OPERATIONS
KICKAPOO AIRPORT
OPERATIONS
TERMINAL OFFICE RENT $5,845 $3,000 $5,640 $5,640 -
GROUN D LEASE RENT $123,586 $137,000 $133,980 $130,284 (2.76%)
HANGAR RENTALS $124,172 $150,000 $136,980 $149,280 8.98%
AIRPORT CONCESSIONS - $100 - - -
Total KICKAPOO AIRPORT
OPERATIONS $253,604 $290,100 $276,600 $285,204 3.11%
REGIONAL AIRPORT FBO
TERMINAL OFFICE RENT $3,810 $1,560 $1,440 $1,440 -
GROUN D LEASE RENT $26,310 $28,140 $27,540 $27,540 -
HANGAR RENTALS $51,313 $55,700 $70,140 $40,500 (42.26%)
FY 2027 Proposed Budget I Wichita Falls Page 74
Service Charges .- Table of Contents
FY2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs dY2 t
Budget Budget Budget Budget
AIRPORT FUEL SURCHARGE $53,388 $68,940mmmmmm^ $55,000mmmmmm $55,000 -
CONCESSIONS-VENDING $334 $400 $400 - (100.00%)
Total REGIONAL AIRPORT FBO $135,155 $154,740 $154,520 $124,480 (19.44%)
FARMERS MARKET
FARMERS MARKET - - - $25,000 -
Total FARMERS MARKET - - - $25,000 -
GENERAL TRAFFIC
ENGINEERING
CHILD AND SAFETY FEES $125,834 $150,000 $100,000 $125,000 25.00%
STREET CLOSURE PERMIT $2,850 $3,500 $3,500 $3,000 (14.29%)
Total GENERAL TRAFFIC
ENGINEERING $128,684 $153,500 $103,500 $128,000 23.67%
PUBLIC TRANSPORTATION
BUS PASSENGER FEES $247,673 $295,000 $300,000 $300,000 -
Total PUBLIC TRANSPORTATION $247,673 $295,000 $300,000 $300,000 -
TRANSIT HUB OPERATIONS
GREYHOUND COMMISSIONS $14,400 $14,400 $14,400 $14,400 -
OFFICE RENTAL - $250 - $200 -
CONCESSIONS-VENDING $1,566 - - - -
Total TRANSIT HUB $15,966 $14,650 $14,400 $14,600 1.39%
OPERATIONS
FLEET MAINTENANCE
COUNTY VEHICLE
MAINTENANCE $294,152 $341,442 $250,000 $200,000 (20.00%)
GOLF COURSE VEHICLE $25,477 $24,822 $25,000 - (100.00%)
MAINT
OFFICE SPACE RENTAL $18,000 $18,000 $18,000 $18,000 -
Total FLEET MAINTENANCE $337,629 $384,264mm $293,000 $218,000 (25.60%)
UTILITIES ADMINISTRATION
GRAZING LAND LEASES $48,965 $57,131 - $177,558 -
OIL AND GAS LEASES - $5,000 - - -
RINGOLD LEASE $36,324 $51,914 - - -
Total UTILITIES $85,288 $114,045 - $177,558 -
ADMINISTRATION
ENGINEERING
EXCAVATION PERMITS $91 - $1,000 - (100.00%)
DRIVEWAY APPR-
CURB/GUTTER FEES $3,413 $5,000 $5,000 $5,000 -
UTILITY EXCAVATION FEES $98 $100 $200 $100 (50.00%)
Total ENGINEERING $3,602 $5,100 $6,200 $5,100 (17.74%)
MPEC-CONTRACT
MANAGEMENT
CONCESSIONS-COLISEUM $227,199 $200,000 $200,000 $225,000 12.50%
CONCESSIONS-AG CENTER $9,856 $25,000 $22,000 $30,000 36.36%
CONCESSIONS-EXHIBIT HALL $281,502 $175,000 $180,000 $260,000 44.44%
CATERING $312,383 $200,000 $240,000 $400,000 66.67%
RV RENTAL&SHAVINGS $20,997 $5,000 $25,000 $2,000 (92.00%)
EVENTS-AG CENTER $134,493 $175,000 $175,000 $175,000 -
EVENTS-COLISEUM $308,325 $300,000 $290,000 $300,000 3.45%
EVENTS-EXHIBIT HALL $552,252 $370,000 $360,000 $480,000 33.33%
FY 2027 Proposed Budget I Wichita Falls Page 75
Service Charges .- Table of Contents
FY2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
FOOD VENDOR REVENUE $19,350 $15,000 $20,000 $20,000 -
SUITE LEASES/RENTALS $143,200 $180,000 $180,000 $180,000 -
Total M PEC-CONTRACT $2,009,557 $1,645,000 $1,692,000 $2,072,000 22.46%
MANAGEMENT
Total Revenues $14,172,105 $13,362,363 $13,558,294 $16,248,651 19.84%
FY 2027 Proposed Budget I Wichita Falls Page 76
Other Revenues IE Table of Contents
Other Revenues
Other Revenues include a variety of revenue sources that do not fit within the City's primary revenue categories. The
largest component is interest income, which is earned through the investment of operating cash, reserves, bond
proceeds, and other available funds in accordance with the City's Investment Policy and the Texas Public Funds
Investment Act. Interest earnings fluctuate based on market interest rates and available cash balances, providing an
important supplemental source of revenue that supports City operations without increasing taxes or user fees. This
category also includes a variety of miscellaneous revenues, such as reimbursements, settlements, refunds, sale of
surplus property, and other one-time or infrequent receipts. While individually smaller in nature, these revenues
collectively contribute to the City's overall financial stability and help support a balanced budget.
Revenues by Revenue Source
Historical Revenues by Revenue Source
FY2025 $11M
FY2026 $10 M
FY2027 $10 M
0 $2M $4M $6M $8M $1OM $12M
MISC. REVENUES • INTEREST REVENUE
FY27 Revenues by Revenue Source
9.85 M
l INTEREST REVENUE S5,130,659 52.07%
MISC. REVENUES $4,722,282 47.93%
Revenues by Revenue Source
FY 2025 FY2026 FY2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
INTEREST REVENUE $5,552,264 $5,444,000 $5,128,548 $5,130,659 0.04%
MISC. REVENUES $5,445,337 $4,312,532 $4,431,499 $4,722,282 6.56%
Total Revenues $10,997,601 $9,756,532 $9,560,047 $9,852,941 3.06%
FY 2027 Proposed Budget I Wichita Falls Page 77
Other Revenues .- Table of Contents
Revenues by Fund
Historical Revenues by Fund
FY2025 I_�1..■�,I $11M
FY2026 I_ moor $10M
FY2027 -■II $10M
O $2M $4M $6M $8M $10M $12M
CDBG • LAKE RINGGOLD FUND • INFORMATION TECHNOLOGY FUND
• WATERPARK FUND • DEBT SERVICE FUND • SECTION 8 VOUCHER
• FLEET MAINTENANCE FUND • TRANSIT FUND • STORMWATER FUND
• HOTEL/MOTEL TAX FUND • SANITATION FUND • KICKAPOO AIRPORT FUND
• WATER AND SEWER FUND • REGIONAL AIRPORT FUND • GENERAL FUND
FY27 Revenues by Fund
9.85M
III
410
•
GENERAL FUND $4,089,920 41.51%
• REGIONAL AIRPORT FUND $1,510,746 15.33%
• WATER AND SEWER FUND $1,055,966 10.72%
• KICKAPOO AIRPORT FUND $1,005,285 10.20%
• SANITATION FUND $598,925 6.08%
• HOTEL/MOTEL TAX FUND $409,200 4.15%
• STORMWATER FUND $275,789 2.80%
• TRANSIT FUND $245,000 2.49%
• SECTION 8 VOUCHER $221,708 2.25%
• DEBT SERVICE FUND $219,737 2.23%
• FLEET MAINTENANCE FUND $203,500 2.07%
• WATERPARK FUND $17,165 0.17%
Revenues by Fund
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
GENERAL FUND $4,886,088 $3,874,150 $4,014,551 $4,089,920 1.88%
CDBG $3,271 - - -
SECTION 8 VOUCHER $210,937 $206,000 $200,152 $221,708 10.77%
HOTEL/MOTEL TAX FUND $169,148 $434,691 $341,899 $409,200 19.68%
FY 2027 Proposed Budget I Wichita Falls Page 78
Other Revenues .- Table of Contents
FY2025 FY2026 FY2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs dY2 t
Budget Budget Budget Budget
DEBT SERVICE FUND $209,037 $204,000 $198,372 $219,737 10.77%
REGIONAL AIRPORT FUND $1,243,843 $1,314,770 $1,355,021 $1,510,746 11.49%
KICKAPOO AIRPORT FUND $889,545 $976,313 $905,085 $1,005,285 11.07%
TRANSIT FUND $297,257 $341,000 $301,000 $245,000 (18.60%)
SANITATION FUND $647,768 $676,500 $644,911 $598,925 (7.13%)
WATER AND SEWER FUND $1,586,197 $1,180,800 $1,157,798 $1,055,966 (8.80%)
STORMWATER FUND $298,458 $305,000 $275,789 $275,789 -
LAKE RINGGOLD FUND $5,791 - - - -
WATERPARK FUND $60,892 $78,500 $8,469 $17,165 102.68%
FLEET MAINTENANCE FUND $468,679 $164,808 $157,000 $203,500 29.62%
INFORMATION TECHNOLOGY $20,689 - - - -
FUND
Total Revenues $10,997,601 $9,756,532 $9,560,047 $9,852,941 3.06%
Revenues by Department
Historical Revenues by Department
FY2025 Imo, ML M1E1E111111 $11M
FY2026 �I_ri•iu uu $lam
FY2027 _••• , $10M
O $2M $4M $6M $8M $10M $12M
• ENGINEERING • GENERAL CITY RECREATION • CONVENTION/VISITOR'S BUREAU
• CDBG DEMOLITION • GENERAL LIBRARY OPERATIONS • HEALTH ADMINISTRATION
• GENERAL CITY PARK • LAKE RINGGOLD • GENERAL TRAFFIC ENGINEERING
MAINTENANCE
LAKE LOT ADMINISTRATION • INFORMATION SYSTEMS • GENERAL CITY PLANNING
• CITY CLERK DEPARTMENT • INSPECTION • CASTAWAY COVE WATERPARK
OPER
• GENERAL CITY POLICE 0 REGIONAL AIRPORT OPERATIONS • GENERAL PROPERTY
MANAGEMENT
• ARPRT PASSENGER FACILITY CHGS • GENERAL CITY DEBT SERVICE • SECTION 8 HOUSING VOUCHER
FLEET MAINTENANCE 111 PUBLIC TRANSPORTATION • STORM WATER
• MPEC-CONTRACT MANAGEMENT • ARPRT CUSTOMER FACILITY CHGS • SANITATION
• REGIONAL AIRPORT FBO • KICKAPOO AIRPORT OPERATIONS • UTILITIES ADMINISTRATION
• NON DEPARTMENTAL
FY 2027 Proposed Budget I Wichita Falls Page 79
Other Revenues .- Table of Contents
FY27 Revenues by Department
11
sp.
if
1 9.85M
*40
• NON DEPARTMENTAL $3,993,550 40.53%
• UTILITIES ADMINISTRATION $1,055,966 10.72%
• KICKAPOOAIRPORT $1,005,285 10.20%
OPERATIONS
• REGIONALAIRPORTFBO $901,500 9.15%
• SANITATION $598,925 6.08%
• MPEC-CONTRACT $409,200 4.15%
MANAGEMENT
• ARPRTCUSTOMER FACILITY $407,599 4.14%
CHGS
• STORM WATER $275,789 2.80%
• PUBLIC TRANSPORTATION $245,000 2.49%
• SECTION 8 HOUSING VOUCHER $221,708 2.25%
• GENERAL CITY DEBT SERVICE $219,737 2.23%
• FLEET MAINTENANCE $203,500 2.07%
• ARPRT PASSENGER FACILITY $196,147 1.99%
CHGS
• GENERAL PROPERTY $38,360 0.39%
MANAGEMENT
• INSPECTION $20,000 0.20%
• CASTAWAY COVE WATERPARK $17,165 0.17%
OPER
• GENERAL CITY POLICE $10,900 0.11%
• CITY CLERK DEPARTMENT $8,500 0.09%
• GENERAL CITY PLANNING $7,860 0.08%
• REGIONAL AIRPORT $5,500 0.06%
OPERATIONS
• GENERAL TRAFFIC ENGINEERING $3,500 0.04%
LAKE LOT ADMINISTRATION $3,500 0.04%
• HEALTH ADMINISTRATION $1,600 0.02%
• GENERAL LIBRARY OPERATIONS $1,400 0.01%
GENERAL CITY RECREATION $750 0.01%
Revenues by Department
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
GENERAL LIBRARY
OPERATIONS
FY 2027 Proposed Budget I Wichita Falls Page 80
Other Revenues .- Table of Contents
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
CREDIT CARD PROCESSING $1,118 $1,000 $1,000 $1,000 -
FEE
RESALE OF MATERIALS - - $165 $400 142.42%
Total GENERAL LIBRARY
OPERATIONS $1,118 $1,000 $1,165 $1,400 20.17%
NON DEPARTMENTAL
RESALE OF LABOR $453,587 $445,000 $474,000 $458,305 (3.31%)
MISCELLANEOUS SERVICE
- $(150,000) -
CHARGES
- -
MISCLICENSESAND - $1,600 - - -
PERMITS
INTEREST-TEXPOOLFUND $2,087,636 $2,033,000 $1,981,056 $2,694,415 36.01%
INTEREST-LOGIC
INVESTMENT $688,092 $703,000 $635,830 $635,830 -
INTEREST-CERTIFICATES $39,816 $53,000 $49,500 - (100.00%)
DEPOSIT
INTEREST TREASURY
INVESTMENTS $495,625 $626,000 $682,500 $65,000 (90.48%)
UNREALIZED GAIN LOSS $21 776 - - - -
INVESTMENT
SALE OF JUNK $50,852 $20,000 $30,000 $30,000 -
PRO PERTY SALES $93,562 $50,000 $75,000 $90,000 20.00%
REIMBURSEMENT-PR YEARS $12 967 - - - -
EXPENSE
REIMBURSEMENT-CURRENT $353,718 - - - -
YR EXP.
CASH LONG AND SHORT $85 - - - -
OTHER MISCELLANEOUS $2 409 $20,000 - $20,000 -
REVENUE
OPIOD ABATEMENT TRUST $248,054 - - - -
FD
Total NON DEPARTMENTAL $4,548,178 $3,801,600 $3,927,886 $3,993,550 1.67%
HEALTH ADMINISTRATION
CREDIT CARD PROCESSING $1 412 $1,700 $1,600 $1,600 -
FEE
CASH LONG AND SHORT $12 - - - -
Total HEALTH
ADMINISTRATION $1,423 $1,700 $1,600 $1,600 -
INFORMATION SYSTEMS
REIMBURSEMENT-PR YEARS $20,689 - - - -
EXPENSE
Total INFORMATION SYSTEMS $20,689 - - - -
GENERAL CITY DEBT SERVICE
INTEREST-TEXPOOLFUND $209,037 $204,000 $198,372 $219,737 10.77%
Total GENERAL CITY DEBT $209,037 $204,000 $198,372 $219,737 10.77%
SERVICE
GENERAL CITY POLICE
RECORD COPY SALES $4,519 $3,300 $3,300 $3,300 -
POLICE AUCTION SALE $10,300 - $7,600 $7,600 -
MISCELLANEOUS SALES $2,411 - - - -
REIMBURSEMENT-CURRENT $119,339 - - - -
YR EXP.
FY 2027 Proposed Budget I Wichita Falls Page 81
Other Revenues .- Table of Contents
FY2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
Total GENERAL CITY POLICE $136,569 $3,300 $10,900 $10,900 -
GENERAL CITY RECREATION
DONATIONS $429 - $1,000 $750 (25.00%)
Total GENERAL CITY
RECREATION $429 - $1,000 $750 (25.00%)
GENERAL CITY PARK
MAINTENANCE
DONATIONS $2,452 - $1,700 - (100.00%)
SALE OF JUNK - $1,500 $700 - (100.00%)
Total GENERAL CITY PARK $2,452 $1,500 $2,400 - (100.00%)
MAINTENANCE
CASTAWAY COVE WATERPARK
OPER
CREDIT CARD PROCESSING - $15,000 - - -
FEE
INTEREST-TEXPOOL FUND $53,735 $62,000 $8,469 $17,165 102.68%
OTHER MISCELLANEOUS
$7,157 $1,500 -
REVENUE
- -
Total CASTAWAY COVE $60,892 $78,500 $8,469 $17,165 102.68%
WATERPARK OPER
GENERAL CITY PLANNING
MISC LICENSES AND $7 981 $6,600 $6,600 $6,860 3.94%
PERMITS
MISCELLANEOUS SALES $1,609 - $400 $1,000 150.00%
Total GENERAL CITY $9,590 $6,600 $7,000 $7,860 12.29%
PLANNING
INSPECTION
MISCELLANEOUS SERVICE $20,411 - $9,300 $20,000 115.05%
CHARGES
CASH LONG AND SHORT $309 - - - -
OTHER MISCELLANEOUS $728 - - - -
REVENUE
Total INSPECTION $21,448 - $9,300 $20,000 115.05%
CDBG DEMOLITION
MISCELLANEOUS SERVICE $3,071 - - - -
CHARGES
INTEREST-OTHER $200 - - - -
Total CDBG DEMOLITION $3,271 - - - -
GENERAL PROPERTY
MANAGEMENT
BAD CHECK COLLECTION - - - $360 -
CHARGES
MISCELLANEOUS SERVICE $29 477 $28,000 $28,000 $20,000 (28.57%)
CHARGES
INTEREST-MOWING $9,528 $8,000 $6,000 $18,000 200.00%
PROPERTY SALES $101,111 $5,000 $5,000 - (100.00%)
Total GENERAL PROPERTY $140,117 $41,000 $39,000 $38,360 (1.64%)
MANAGEMENT
LAKE LOT ADMINISTRATION
LAKE LOT TRANSFER FEE $9,675 $4,500 $4,500 $3,500 (22.22%)
Total LAKE LOT $9,675 $4,500 $4,500 $3,500 (22.22%)
ADMINISTRATION
FY 2027 Proposed Budget I Wichita Falls Page 82
Other Revenues .- Table of Contents
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
SECTION 8 HOUSING
VOUCHER
I NTEREST-TEXPOOL FUND $210,937 $206,000 $200,152 $221,708 10.77%
Total SECTION 8 HOUSING $210,937 $206,000 $200,152 $221,708 10.77%
VOUCHER
REGIONAL AIRPORT
OPERATIONS
AIRPORT CUSTOMER $871 - - - -
FACILITY FEES
SPONSORSHIPS $15,180 $16,650 $16,560 $5,000 (69.81%)
REIMBURSEMENT-PR YEARS $108,329 - - - -
EXPENSE
OTHER MISCELLANEOUS $4,611 $10,000 $13,000 $500 (96.15%)
REVENUE
Total REGIONAL AIRPORT $128 992 $26,650 $29,560 $5,500 (81.39%)
OPERATIONS
ARPRT PASSENGER FACILITY
CHGS
AIRPORT PASSENGER $139,669 $98,000 $110,000 $150,000 36.36%
FACILITY FEE
I NTEREST-TEXPOOL FUND $40,899 $31,500 $45,419 $46,147 1.60%
Total ARPRT PASSENGER
FACILITY CHGS $180,568 $129,500 $155,419 $196,147 26.21%
KICKAPOO AIRPORT
OPERATIONS
LATE PAYMENT CHARGES - $120 $120 - (100.00%)
INTEREST-TEXPOOLFUND $3,235 $4,000 $2,965 $3,285 10.79%
KICKAPOO FUEL&OIL
GROSS SALE $886,084 $733,903 $900,000 $1,000,000 11.11%
OTHER MISCELLANEOUS $225 $238,290 $2,000 $2,000 -
REVENUE
Total KICKAPOO AIRPORT $889 545 $976,313 $905,085 $1,005,285 11.07%
OPERATIONS
ARPRT CUSTOMER FACILITY
CHGS
AIRPORT CUSTOMER $247,448 $195,000 $210,000 $350,000 66.67%
FACILITY FEES
I NTEREST-TEXPOOL FUND $63,138 $61,500 $58,042 $57,599 (0.76%)
Total ARPRT CUSTOMER
FACILITY CHGS $310,585 $256,500 $268,042 $407,599 52.07%
REGIONAL AIRPORT FBO
LATE PAYMENT CHARGES - $120 - - -
FUEL&OIL GROSS SALE $622,078 $900,000 $900,000 $900,000 -
OTHER MISCELLANEOUS $1,620 $2,000 $2,000 $1,500 (25.00%)
REVENUE
Total REGIONAL AIRPORT FBO $623,699 $902,120 $902,000 $901,500 (0.06%)
GENERAL TRAFFIC
ENGINEERING
SALE OF JUNK $919 $2,000 $1,500 $2,000 33.33%
TRAFFIC SIGNS SALES $584 $1,950 $1,500 $1,500 -
REIMBURSEMENT-CURRENT $3,734 - - - -
YR EXP.
FY 2027 Proposed Budget I Wichita Falls Page 83
Other Revenues .- Table of Contents
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
Total GENERAL TRAFFIC $5,237 $3,950 $3,000 $3,500 16.67%
ENGINEERING
PUBLIC TRANSPORTATION
TRANSIT ADVERTISING FEES $71,741 $75,000 $85,000 $75,000 (11.76%)
MSU SHUTTLE ROUTE FEE $99,628 $116,000 $116,000 $120,000 3.45%
SHARPLINEFUELSALES $89,922 $150,000 $100,000 $50,000 (50.00%)
SALE OF FIXED ASSETS $5,489 - - - -
REIMBURSEMENT-PR YEARS $786 - - - -
EXPENSE
REIMBURSEMENT-CURRENT $25,533 - - - -
YR EXP.
OTHER MISCELLANEOUS $4,158 - - - -
REVENUE
Total PUBLIC $297 257 $341,000 $301,000 $245,000 (18.60%)
TRANSPORTATION
FLEET MAINTENANCE
VOLUNTEER FIRE DEPT FUEL $2 955 $9,257 $2,000 $2,500 25.00%
SALES
WCWID#2 FUEL SALES $3,457 $4,551 $4,000 - (100.00%)
REGION PUBLIC TRANS FUEL $28 - - - -
SALES
SALE OF FIXED ASSETS $460,738 $150,000 $150,000 $200,000 33.33%
SALE OF JUNK $1,502 $1,000 $1,000 $1,000 -
Total FLEET MAINTENANCE $468,679 $164,808 $157,000 $203,500 29.62%
UTILITIES ADMINISTRATION
BAD CHECK COLLECTION $40,780 $32,000 $35,000 $30,000 (14.29%)
CHARGES
LATE PAYMENT CHARGES $502,707 $362,000 $450,000 $461,539 2.56%
MISCELLANEOUS SERVICE - $5,800 - - -
CHARGES
MISC LICENSES AND $550 - - - -
PERMITS
INTEREST-LOGIC
INVESTMENT $490,016 $501,000 $452,798 $494,427 9.19%
INTEREST-OTHER $481,433 $280,000 $200,000 $50,000 (75.00%)
SALE OF JUNK $22,515 - $20,000 $20,000 -
REIMBURSEMENT-PR YEARS $30,531 - - - -
EXPENSE
REIMBURSEMENT-CURRENT $17,666 - - - -
YR EXP.
Total UTILITIES
ADMINISTRATION $1,586,197 $1,180,800 $1,157,798 $1,055,966 (8.80%)
STORM WATER
INTEREST-LOGIC
INVESTMENT $298,458 $305,000 $275,789 $275,789 -
Total STORM WATER $298,458 $305,000 $275,789 $275,789 -
LAKE RINGGOLD
REIMBURSEMENT-PR YEARS $5 791 - - - -
EXPENSE
Total LAKE RINGGOLD $5,791 - - - -
SANITATION
RESALE OF LABOR $260,382 $263,700 $271,755 $222,368 (18.17%)
FY 2027 Proposed Budget I Wichita Falls Page 84
Other Revenues .- Table of Contents
FY2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
INTEREST-LOGIC
INVESTMENT $358,159 $366,000 $330,956 $331,557 0.18%
MISCELLANEOUS SALES $19,891 $42,200 $38,000 $38,000 -
REIMBURSEMENT-PR YEARS $1,385 - - - -
EXPENSE
REIMBURSEMENT-CURRENT $733 - - - -
YR EXP.
CASH LONG AND SHORT $5 - - - -
OTHER MISCELLANEOUS $7 212 $4,600 $4,200 $7,000 66.67%
REVENUE
Total SANITATION $647,768 $676,500 $644,911 $598,925 (7.13%)
ENGINEERING
SALE OF MAP BOOKS $6 - - - -
PLANS&SPECS SALES $245 $500 $300 - (100.00%)
Total ENGINEERING $251 $500 $300 - (100.00%)
CITY CLERK DEPARTMENT
MISC LICENSES AND $3,630 $4,500 $3,500 $2,500 (28.57%)
PERMITS
MISCELLANEOUS SALES $5,973 $4,000 $3,000 $6,000 100.00%
Total CITY CLERK
DEPARTMENT $9,603 $8,500 $6,500 $8,500 30.77%
MPEC-CONTRACT
MANAGEMENT
CREDIT CARD PROCESSING $1,850 $400 $1,000 $1,200 20.00%
FEE
LATE PAYMENT CHARGES $4,534 - - - -
INTEREST-OTHER $545 - $700 - (100.00%)
SPONSORSHIPS $154,137 $175,000 $155,000 $405,000 161.29%
REIMBURSEMENT-PR YEARS $1,494 - - - -
EXPENSE
CASH LONG AND SHORT $655 - - - -
OTHER MISCELLANEOUS
REVENUE $2,993 $259,291 $185,199 $3,000 (98.38%)
Total MPEC-CONTRACT $166,208 $434,691 $341,899 $409,200 19.68%
MANAGEMENT
CONVENTION/VISITOR'S
BUREAU
MISCELLANEOUS SALES $2,941 - - - -
Total CONVENTION/VISITOR'S $2,941 - - - -
BUREAU
m
Total Revenues $10,997,601 $9,756,532 $9,560,047 $9,852,941 3.06%
FY 2027 Proposed Budget I Wichita Falls Page 85
Transfers In IE Table of Contents
Transfers I n
Transfers In represent funds moved from one City fund to another to support specific operations, programs, or capital
projects. These transfers are typically made from enterprise, special revenue, or internal service funds to the General
Fund or other designated funds as authorized in the annual budget.
Transfers ensure that shared costs, such as administrative support, insurance, or debt service, are properly allocated
across funds that benefit from those services. They also provide a mechanism for funding capital improvements or
other one-time expenditures without increasing taxes or fees.
This category promotes financial transparency by clearly identifying interfund support and ensuring each fund
contributes appropriately to the City's overall financial structure.
Revenues by Fund
Historical Revenues by Fund
FY2025 INNS-IIf $4M
FY2026 .- II1 $6M
FY2027 in $8M
's
0 $2M $4M $6M $8M
STATE ROUTINE AIRPORT MAINT GR II GOLF COURSE FUND • TUBERCULOSIS PROGRAM
• IMMUNIZATION • KICKAPOO AIRPORT FUND • HOTEL/MOTEL TAX FUND
• REGIONAL AIRPORT FUND • TRANSIT FUND • DEBT SERVICE FUND
• GENERAL FUND
FY27 Revenues by Fund
SIN
8.27
•
GENERAL FUND $4,624,864 55.93%
• DEBT SERVICE FUND $1,553,176 18.78%
• TRANSIT FUND $1,222,392 14.78%
• REGIONAL AIRPORT FUND $520,428 6.29%
• KICKAPOO AIRPORT FUND $145,355 1.76%
• IMMUNIZATION $110,141 1.33%
• TUBERCULOSIS PROGRAM $92,133 1.11%
FY 2027 Proposed Budget I Wichita Falls Page 86
Transfers In .- Table of Contents
Revenues by Fund
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
GENERAL FUND $3,336,691 $3,336,691 $3,678,451 $4,624,864 25.73%
STATE ROUTINE AIRPORT - - $22,222 - (100.00%)
MAINT GR
TUBERCULOSIS PROGRAM $66,272 $80,660 $93,164 $92,133 (1.11%)
IMMUNIZATION $59,345 $92,500 $103,774 $110,141 6.14%
HOTEL/MOTEL TAX FUND $406,635 $430,000 $430,000 - (100.00%)
DEBT SERVICE FUND - $1,503,494 $848,395 $1,553,176 83.07%
REGIONAL AIRPORT FUND - - $407,702 $520,428 27.65%
KICKAPOO AIRPORT FUND - - $163,193 $145,355 (10.93%)
TRANSIT FUND $367,318 - $384,326 $1,222,392 218.06%
GOLF COURSE FUND $190,077 - - - -
Total Revenues $4,426,338 $5,443,345 $6,131,227 88,268,489 34.86%
Revenues by Department
Historical Revenues by Department
FY2025 AI-I,) $4M
FY2026 , $6M
FY2027 IIWY �In $8M
O $2M $4M $6M $8M
• STATE R.A.M.P.GRT-MUN AIRP • STATE R.A.M.P.GIRT- KICK AIR • TB PREVENTION &CONTROL-(FED)
4 GENERAL CITY FIRE • TUBERCULOSIS GRANT • GOLF COURSE ADMINISTRATION
• IMMUNIZATION GRANT PROGRAM • KICKAPOO AIRPORT OPERATIONS • MPEC-CONTRACT MANAGEMENT
• REGIONAL AIRPORT OPERATIONS • PUBLIC TRANSPORTATION • GENERAL CITY DEBT SERVICE
• NON DEPARTMENTAL
FY 2027 Proposed Budget I Wichita Falls Page 87
Transfers In .- Table of Contents
FY27 Revenues by Department
Ili
8.27 M
• NON DEPARTMENTAL $4,624,864 55.93%
• GENERAL CITY DEBT SERVICE $1,553,176 18.78%
• PUBLIC TRANSPORTATION $1,222,392 14.78%
• REGIONAL AIRPORT $520,428 6.29%
OPERATIONS
• KICKAPOOAIRPORT $145,355 1.76%
OPERATIONS
• IMMUNIZATION GRANT $110,141 1.33%
PROGRAM
• TUBERCULOSIS GRANT $62,859 0.76%
• TB PREVENTION &CONTROL- $29,274 0.35%
(FED)
Revenues by Department
FY 2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
NON DEPARTMENTAL
OPERATING TRANSFERS IN $3,336,691 $3,336,691 $3,528,451 $4,624,864 31.07%
Total NON DEPARTMENTAL $3,336,691 $3,336,691 $3,528,451 $4,624,864 31.07%
GOLF COURSE
ADMINISTRATION
OPERATING TRANSFERS IN $190,077 - - - -
Total GOLF COURSE $190,077 - - - -
ADMINISTRATION
IMMUNIZATION GRANT
PROGRAM
OP TRANSFER IN-AIRPORT _ $904 - -GRANT
OPERATING TRANSFERS IN $59,345 $91,596 $103,774 $110,141 6.14%
Total IMMUNIZATION GRANT $59,345 $92,500 $103,774 $110,141 6.14%
PROGRAM
TUBERCULOSIS GRANT
OPERATING TRANSFERS IN $39,563 $63,531 $63,890 $62,859 (1.61%)
Total TUBERCULOSIS GRANT $39,563 $63,531 $63,890 $62,859 (1.61%)
TB PREVENTION&CONTROL-
(FED)
OPERATING TRANSFERS IN $26,709 $17,129 $29,274 $29,274 -
Total TB PREVENTION&
CONTROL-(FED) $26,709 $17,129 $29,274 $29,274 -
FY 2027 Proposed Budget I Wichita Falls Page 88
Transfers In .- Table of Contents
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
GENERAL CITY DEBT SERVICE
OPERATING TRANSFERS IN - $1,503,494 $848,395 $1,553,176 83.07%
Total GENERAL CITY DEBT
SERVICE - $1,503,494 $848,395 $1,553,176 83.07%
GENERAL CITY FIRE
OPERATING TRANSFERS IN - - $150,000 - (100.00%)
Total GENERAL CITY FIRE - - $150,000 - (100.00%)
REGIONAL AIRPORT
OPERATIONS
OPERATING TRANSFERS IN - - $407,702 $520,428 27.65%
Total REGIONAL AIRPORT
OPERATIONS - - $407,702 $520,428 27.65%
KICKAPOO AIRPORT
OPERATIONS
OPERATING TRANSFERS IN - - $163,193 $145,355 (10.93%)
Total KICKAPOO AIRPORT
OPERATIONS - - $163,193 $145,355 (10.93%)
STATE R.A.M.P.GRT-MUN AIRP
OPERATING TRANSFERS IN - - $11,111 - (100.00%)
Total STATE R.A.M.P.GRT-MUN
AIRP - - $11,111 - (100.00%)
STATE R.A.M.P.GRT-KICK AIR
OPERATING TRANSFERS IN - - $11,111 - (100.00%)
Total STATE R.A.M.P.GRT- - - $11,111 - (100.00%)
KICK AIR
PUBLIC TRANSPORTATION
OPERATING TRANSFERS IN $367,318 - $384,326 $1,222,392 218.06%
Total PUBLIC
TRANSPORTATION $367,318 - $384,326 $1,222,392 218.06%
MPEC-CONTRACT
MANAGEMENT
OPERATING TRANSFERS IN $406,635 $430,000 $430,000 - (100.00%)
Total MPEC-CONTRACT $406,635 $430,000 $430,000 - (100.00%)
MANAGEMENT
Total Revenues $4,426,338 $5,443,345 $6,131,227 88,268,489 34.86%
FY 2027 Proposed Budget I Wichita Falls Page 89
Internal Service Revenue .- Table of Contents
Internal Service Revenue
Internal service revenue consists of charges to other City departments for goods or services provided by internal
service funds.These funds operate much like business units within the organization, ensuring that the costs of shared
services are distributed fairly across all departments that use them.
By tracking these revenues separately, the City promotes cost transparency, accountability, and efficiency, ensuring
that internal operations remain self-sustaining and that departmental budgets accurately reflect the cost of services
received.
Revenues by Fund
Historical Revenues by Fund
FY2025 ' $20M
FY2026 �IIII $21 M
FY2027 r 7 1 $24M
0 $5M $1OM $15M $20M $25M
• GENERAL FUND • INFORMATION TECHNOLOGY FUND • FLEET MAINTENANCE FUND
FY27 Revenues by Fund
24.4 M
• FLEET MAINTENANCE FUND $15,569,755 63.88%
• INFORMATION TECHNOLOGY $4,926,695 20.21%
FUND
• GENERAL FUND $3,878,869 15.91%
Revenues by Fund
FY2025 FY2026 FY2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
GENERAL FUND $1,877,697 $1,881,948 $2,356,719 $3,878,869 64.59%
FLEET MAINTENANCE FUND $13,479,940 $13,711,452 $14,195,162 $15,569,755 9.68%
INFORMATION TECHNOLOGY $4,347,210 $4,312,210 $4,519,257 $4,926,695 9.02%
FUND
FY 2027 Proposed Budget I Wichita Falls Page 90
Internal Service Revenue .- Table of Contents
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
Total Revenues $19,704,847 $19,905,610 $21,071,138 $24,375,319 15.68%
Revenues by Department
Historical Revenues by Department
FY2025 $20M
FY2026 1 t $21 M
FY2027 - �VO $24M
0 $5M $10M $15M $20M $25M
• NON DEPARTMENTAL r INFORMATION SYSTEMS • FLEET MAINTENANCE
FY27 Revenues by Department
24.4M �
• FLEET MAINTENANCE $15,569,755 63.88%
I INFORMATION SYSTEMS $4,926,695 20.21%
NON DEPARTMENTAL $3,878,869 15.91%
Revenues by Department
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
NON DEPARTMENTAL
ADMINISTRATIVE OVERHEAD $1,877,697 $1,881,948 $2,356,719 $3,878,869 64.59%
Total NON DEPARTMENTAL $1,877,697 $1,881,948 $2,356,719 $3,878,869 64.59%
INFORMATION SYSTEMS
RESALE OF DP SERVICES $4,347,210 $4,312,210 $4,519,257 $4,926,695 9.02%
Total INFORMATION SYSTEMS $4,347,210 $4,312,210 $4,519,257 $4,926,695 9.02%
FLEET MAINTENANCE
CENTRAL GARAGE SERVICES $1.3,479,940 $13,711,452 $14,195,162 $15,569,755 9.68%
Total FLEET MAINTENANCE $13,479,940 $13,711,452 $14,195,162 $15,569,755 9.68%
Total Revenues $19,704,847 $19,905,610 $21,071,138 $24,375,319 15.68%
FY 2027 Proposed Budget I Wichita Falls Page 91
Other Financing Sources IE Table of Contents
Other Financing Sources
Other Financing Sources represent non-recurring funding mechanisms used to support City operations or capital
projects outside of regular revenue streams. This category includes the use of reserve funds, proceeds from debt
issuance,or other one-time external funding sources.
These funds are typically utilized for large or non-operational expenses, such as capital improvements, infrastructure
investments, or unforeseen expenditures. While they provide valuable flexibility in addressing strategic priorities,their
one-time nature means they are not a sustainable source for ongoing operational costs.
By carefully managing the use of reserves and outside funding, the City maintains fiscal stability while responsibly
investing in long-term community needs.
Revenues by Fund
Historical Revenues by Fund
FY2025 0
FY2026 II $26M
FY2027 II $72M
0 $20M $40M $60M $80M
• REGIONAL AIRPORT FUND • INFORMATION TECHNOLOGY FUND • FLEET MAINTENANCE FUND
• WATER AND SEWER FUND GENERAL FUND
FY27 Revenues by Fund
71.8M
•
GENERAL FUND $59,431,000 82.82%
• WATER AND SEWER FUND $11,156,750 15.55%
• INFORMATION TECHNOLOGY $569,635 0.79%
FUND
• FLEET MAINTENANCE FUND $500,000 0.70%
• REGIONAL AIRPORT FUND $100,000 0.14%
FY 2027 Proposed Budget I Wichita Falls Page 92
Other Financing Sources .- Table of Contents
Revenues by Fund
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
GENERAL FUND - $2,965,000 $16,000,640 $59,431,000 271.43%
HOTEL/MOTEL VENUE TAX FD - $933,000 - - -
REGIONAL AIRPORT FUND - $280,823 - $100,000 -
WATER AND SEWER FUND - $392,000 $8,600,000 $11,156,750 29.73%
LAKERINGGOLDFUND - $4,000,000 - - -
FLEET MAINTENANCE FUND - - $1,311,999 $500,000 (61.89%)
INFORMATION TECHNOLOGY
FUND - $387,370 $453,638 $569,635 25.57%
Total Revenues - $8,958,193 $26,366,277 $71,757,385 172.16%
Revenues by Department
Historical Revenues by Department
FY2025 0
FY2026 Loll Illy $26M
FY2027 ® ® ' II $72M
O $20M $40M $60M $80M
• REGIONAL AIRPORT OPERATIONS • INFORMATION SYSTEMS • FLEET MAINTENANCE
T NON DEPARTMENTAL 0 WATER/SEWER SPECIAL ITEMS • GENERAL FUND CAPITAL
FY27 Revenues by Department
l
71.8 M
�m8
•
GENERAL FUND CAPITAL $59,111,000 82.38%
• WATER/SEWER SPECIAL ITEMS $11,156,750 15.55%
• INFORMATION SYSTEMS $569,635 0.79%
• FLEET MAINTENANCE $500,000 0.70%
• NON DEPARTMENTAL $320,000 0.45%
• REGIONAL AIRPORT 5100,000 0.14%
OPERATIONS
FY 2027 Proposed Budget I Wichita Falls Page 93
Other Financing Sources .- Table of Contents
Revenues by Department
FY 2025 FY2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
HOTEL/MOTEL VENUE TAX
RESERVE EQUITY-COUNCIL - $933,000 - - -
APPROVE
Total HOTEL/MOTEL VENUE - $933,000 - - -
TAX
NON DEPARTMENTAL
RESERVE EQUITY COUNCIL - $2,965,000 $125,000 - (100.00%)
APPROVE
OTHER FINANCING SOURCES - - $15,875,640 $320,000 (97.98%)
Total NON DEPARTMENTAL - $2,965,000 $16,000,640 $320,000 (98.00%)
INFORMATION SYSTEMS
RESERVE EQUITY-COUNCIL
APPROVE - $387,370 $453,638 $569,635 25.57%
Total INFORMATION SYSTEMS - $387,370 $453,638 $569,635 25.57%
REGIONAL AIRPORT
OPERATIONS
OTHER FINANCING SOURCES - $280,823 - $100,000 -
Total REGIONAL AIRPORT
OPERATIONS - $280,823 - $100,000 -
GENERAL FUND CAPITAL
OTHER FINANCING SOURCES - - - $59,111,000 -
Total GENERAL FUND CAPITAL - - - $59,111,000 -
FLEET MAINTENANCE
RESERVE EQUITY-COUNCIL
APPROVE - - $1,311,999 $500,000 (61.89%)
Total FLEET MAINTENANCE - - $1,311,999 $500,000 (61.89%)
WATER/SEWER SPECIAL
ITEMS
RESERVE EQUITY-COUNCIL
APPROVE - $392,000 $8,600,000 $11,156,750 29.73%
Total WATER/SEWER SPECIAL - $392,000 $8,600,000 $11,156,750 29.73%
ITEMS
LAKE RINGGOLD
RESERVE EQUITY-COUNCIL
APPROVE - $4,000,000 - - -
Total LAKE RINGGOLD - $4,000,000 - - -
Total Revenues - $8,958,193 $26,366,277 $71,757,385 172.16%
FY 2027 Proposed Budget I Wichita Falls Page 94
General Fund .- Table of Contents
41 -.mows—.
Ali 4 1,4 a
T E X AS
GENERAL FUND
FY 2027 Proposed Budget I Wichita Falls Page 95
General Fund Overview .- Table of Contents
General Fund
The General Fund is a governmental fund that serves as the primary operating fund of the City, accounting for all
financial resources not required to be reported in another fund. It supports the broad range of essential services that
maintain the community's quality of life, including public safety, public works, parks and recreation, community
services, and general government operations.
The fund's revenues are primarily derived from property taxes, sales taxes, franchise fees, and charges for services,
which collectively provide the financial foundation for day-to-day governmental activities.The purpose of the General
Fund is to ensure the continued delivery of core municipal services and to maintain the City's fiscal stability through
prudent budgeting and resource allocation.
Summary
Revenues vs Expenditures Summary
$200M
$150 M
mom
$50 M
0
2025 2026 2027
• Revenue Actual • Revenue Budgeted • Expenditures Actual
Expenditures Over Budget • Expenditures Budgeted
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget
Revenues
PROPERTY TAXES $51,721,382 $51,610,000 $53,952,384 $54,457,388
SALES&USE TAXES $31,955,995 $31,299,521 $31,290,385 $36,253,183
FRANCHISE&UTILITY $5,912,222 $6,362,106 $6,356,376 $6,818,060
GRANTS&CONTRIBUTIONS $111,500 $232,500 $296,500 $311,500
FEES $3,630,692 $3,368,150 $3,589,085 $3,804,083
FY 2027 Proposed Budget I Wichita Falls Page 96
General Fund Overview .- Table of Contents
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget
FACILITY USE REVENUE $1,141,233 $888,991 $1,056,306 $1,415,665
PERMITS,LICENSES,FEE $1,759,094 $1,913,518 $1,746,707 $1,962,124
PROGRAM REVENUE $825,475 $740,974 $702,956 $743,065
INTEREST REVENUE $3,342,472 $3,423,000 $3,354,886 $3,413,245
MISC. REVENUES $1,543,616 $451,150 $659,665 $676,675
TRANSFERS IN $3,336,691 $3,336,691 $3,678,451 $4,624,864
INTERNAL SERVICE REV $1,877,697 $1,881,948 $2,356,719 $3,878,869
OTHER FIN.SOURCES - $2,965,000 $16,000,640 $59,431,000
Total Revenues $107,158,069 $108,473,549 $125,041,060 $177,789,721
Expenditures
PERSONNEL SERVICES $79,734,049 $77,821,811 $80,858,714 $86,337,700
SUPPLIES $2,660,719 $2,798,605 $3,021,902 $3,297,722
MAINTENANCE&REPAIR $1,905,936 $2,357,426 $2,229,944 $2,468,159
PURCHASED SERVICES $5,850,290 $6,145,718 $5,626,521 $6,100,996
DEBT EXPENDITURES $417,452 $371,114 $288,133 $293,881
OTHER EXPENDITURES $1,363,444 $1,971,801 $1,841,683 $2,513,839
CAPITAL EXPENDITURES $6,582,889 $6,504,743 $18,975,917 $63,823,158
INTERNAL CHARGES $9,947,772 $9,947,205 $10,468,087 $11,571,510
TRANSFERS OUT $1,089,647 $755,127 $1,732,159 $1,382,756
Total Expenditures $109,552,198 $108,473,549 $125,041,080 $177,789,721
Total Revenues Less Expenditures $(2,394,129) - - -
Revenues by Revenue Source
The following charts provide a comprehensive look at the City's General Fund revenues, which support core services
such as public safety,streets, parks,and general government operations.This section includes:
• A three-year historical view of General Fund revenues, highlighting trends and year-over-year changes;
• A pie chart illustrating current year revenues by source,offering a visual breakdown of how the General Fund is
supported;
• And a detailed table showing actual and budgeted revenues by source over the past three years, including dollar
amounts for transparency and comparison.
Together, these visuals provide insight into the City's major revenue streams, such as property taxes, sales taxes, and
franchise fees, and demonstrate the City's continued commitment to responsible financial planning and
transparency.
For FY 2027, General Fund revenues are projected at $177,789,721, an increase over the FY 2026 adopted budget.
Property taxes remain the largest and most stable revenue source, increasing due to growth in taxable property
values. Sales and use taxes,the second-largest source, are projected at$36,253,183,which is a 5% increase over current
year-to-date receipts.
FY 2027 Proposed Budget I Wichita Falls Page 97
General Fund Overview .- Table of Contents
FY27 Revenues by Revenue Source
`11II0000
0000
178M
•
OTHER FIN.SOURCES $59,431,000 33.43%
• PROPERTY TAXES $54,457,388 30.63%
• SALES&USE TAXES $36,253,183 20.39%
• FRANCHISE&UTILITY $6,818,060 3.83%
• TRANSFERS IN $4,624,864 2.60%
• INTERNAL SERVICE REV $3,878,869 2.18%
• FEES $3,804,083 2.14%
• INTEREST REVENUE $3,413,245 1.92%
• PERMITS,LICENSES,FEE $1,962,124 1.10%
• FACILITY USE REVENUE $1,415,665 0.80%
• PROGRAM REVENUE $743,065 0.42%
• MISC. REVENUES $676,675 0.38%
40 GRANTS&CONTRIBUTIONS $311,500 0.18%
Expenditures by Expense Type
FY27 Expenditures by Expense Type
11
178M
• PERSONNEL SERVICES $86,337,700 48.56%
• CAPITAL EXPENDITURES $63,823,158 35.90%
• INTERNAL CHARGES $11,571,510 6.51%
• PURCHASED SERVICES $6,100,996 3.43%
• SUPPLIES 53,297,722 1.85%
• OTHER EXPENDITURES $2,513,839 1.41%
ib MAINTENANCE&REPAIR $2,468,159 1.39%
• TRANSFERS OUT $1,382,756 0.78%
• DEBT EXPENDITURES $293,881 0.17%
FY 2027 Proposed Budget I Wichita Falls Page 98
General Fund Expenditures by Department .- Table of Contents
General Fund Expenditures by Department
Expenditures by Department
FY27 Expenditures by Department
,,, Wilk
178M
Imo
• GENERAL FUND CAPITAL $59,111,000 33.25%
• GENERAL CITY POLICE $39,457,293 22.19%
• GENERAL CITY FIRE $27,189,844 15.29%
• STREET MAINTENANCE $8,437,881 4.75%
NON DEPARTMENTAL $6,940,195 3.90%
• GENERAL CITY PARK 86,795,081 3.82%
MAINTENANCE
• BUILDING MAINTENANCE $3,396,830 1.91%
SERVICES
• GENERAL TRAFFIC $3,238,136 1.82%
ENGINEERING
- GENERAL CITY RECREATION $2,018,575 1.14%
GENERAL LIBRARY $1,977,692 1.11%
OPERATIONS
• ANIMAL SERVICES $1,745,103 0.98%
• ENGINEERING $1,651,150 0.93%
• CITY MANAGER'S OFFICE $1,587,027 0.89%
• GEN MUNICIPAL COURT $1,381,506 0.78%
OPERATIONS
LEGAL DEPARTMENT $1,327,415 0.75%
• HUMAN RESOURCES $1,321,732 0.74%
• HEALTH AND WELLNESS $1,215,783 0.68%
• ACCOUNTING AND FINANCE $1,190,524 0.67%
• CODE COMPLIANCE $1,182,791 0.67%
• INSPECTION $1,077,380 0.61%
• GEN ENVIRONMENTAL HEALTH $1,063,299 0.60%
HEALTH ADMINISTRATION $957,944 0.54%
• GENERAL CITY PLANNING $668,286 0.38%
• GENERAL PUBLIC $525,936 0.30%
INFORMATION
• CITY CLERK DEPARTMENT $513,924 0.29%
• GENERAL PROPERTY $421,728 0.24%
MANAGEMENT
• GENERAL CITY CEMETERY $417,095 0.23%
FY 2027 Proposed Budget I Wichita Falls Page 99
General Fund Expenditures by Department .- Table of Contents
• GENERAL MLK CENTER $294,926 0.17%
OPERATIONS
• LABORATORY $270,494 0.15%
• LAKE LOT ADMINISTRATION $183,707 0.10%
• MAYOR AND CITY COUNCIL $122,680 0.07%
• TRAINING CENTER/RADIO $72,934 0.04%
COMM
• FARMER'S MARKET $33,830 0.02%
Expenditures by Department
FY2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
MAYOR AND CITY COUNCIL
PERSONNEL SERVICES $59,423 $59,423 $59,430 $59,430 -
SUPPLIES $508 $1,500 $500 $500 -
PURCHASED SERVICES $297 $1,259 $500 $500 -
OTH ER EXPENDITURES $36,807 $59,250 $59,750 $62,250 4.18%
Total MAYOR AND CITY $97,035 $121,432 $120,180 $122,680 2.08%
COUNCIL
CITY MANAGER'S OFFICE
PERSONNEL SERVICES $971,976 $848,324 $915,304 $1,526,523 66.78%
SUPPLIES $2,782 $1,750 $1,649 $1,628 (1.27%)
PURCHASED SERVICES $388 $2,356 $100 $130 30.00%
OTHER EXPENDITURES $43,181 $43,480 $49,397 $58,746 18.93%
Total CITY MANAGER'S $1,018,327 $895,910 $966,450 $1,587,027 64.21%
OFFICE
HUMAN RESOURCES
PERSONNEL SERVICES $933,383 $849,816 $1,078,646 $1,069,030 (0.89%)
SUPPLIES $5,020 $5,698 $17,100 $20,550 20.18%
MAINTENANCE&REPAIR $55,536 $33,386 $33,386 $33,386 -
PURCHASED SERVICES $97,288 $68,984 $166,021 $80,520 (51.50%)
OTHER EXPENDITURES $45,639 $63,283 $159,534 $111,901 (29.86%)
INTERNAL CHARGES $1,130 $1,130 $1,299 $6,345 388.45%
Total HUMAN RESOURCES $1,137,996 $1,022,297 $1,455,986 $1,321,732 (9.22%)
GENERAL MLK CENTER
OPERATIONS
PERSONNEL SERVICES $128,779 $126,035 $132,892 $132,920 0.02%
SUPPLIES $4,295 $5,200 $5,100 $6,500 27.45%
MAINTENANCE&REPAIR $758 $1,600 $1,800 $3,700 105.56%
PURCHASED SERVICES $44,522 $49,770 $47,379 $56,806 19.90%
OTHER EXPENDITURES $1,218 $3,400 $3,000 $3,200 6.67%
CAPITAL EXPENDITURES - - - $91,800 -
Total GENERAL MLK CENTER $179,572 $186,005 $190,171 $294,926 55.08%
OPERATIONS
TRAINING CENTER/RADIO
COMM
PURCHASED SERVICES $263,132 $169,309 $125,213 $72,934 (41.75%)
OTHER EXPENDITURES $1,304 - - - -
Total TRAINING
CENTER/RADIO COMM $264,437 $169,309 $125,213 $72,934 (41.75%)
FARMER'S MARKET
SUPPLIES - - - $2,500 -
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General Fund Expenditures by Department .- Table of Contents
FY 2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs dY2 t
Budget Budget Budget Budget
PURCHASED SERVICES - - - $31,330 -
Total FARMER'S MARKET - - - $33,830 -
GENERAL LIBRARY
OPERATIONS
PERSONNEL SERVICES $1,102,005 $1,182,462 $1,239,575 $1,164,249 (6.08%)
SUPPLIES $457,290 $499,520 $424,252 $438,534 3.37%
MAINTENANCE&REPAIR $85,743 $123,660 $109,165 $127,109 16.44%
PURCHASED SERVICES $170,178 $174,695 $158,050 $169,389 7.17%
OTHER EXPENDITURES $74,557 $110,507 $86,243 $67,720 (21.48%)
INTERNAL CHARGES - - $1,000 $10,691 969.10%
Total GENERAL LIBRARY $1 889 774 $2 2090,844 $2,018,285 $1,977,692 (2.01%)
OPERATIONS
GENERAL PUBLIC
INFORMATION
PERSONNEL SERVICES $323,666 $322,268 $411,090 $458,632 11.56%
SUPPLIES $3,518 $16,158 $30,258 $40,763 34.72%
MAINTENANCE&REPAIR $1,211 $1,506 - - -
PURCHASED SERVICES $778 $10,587 $35,446 $5,262 (85.15%)
OTHER EXPENDITURES $24,029 $16,585 $17,640 $18,600 5.44%
INTERNAL CHARGES $480 $480 $2,955 $2,679 (9.34%)
Total GENERAL PUBLIC
INFORMATION $353,682 $367,584 $497,389 $525,936 5.74%
GEN MUNICIPAL COURT
OPERATIONS
PERSONNEL SERVICES $992,026 $1,011,145 $1,147,786 $1,136,015 (1.03%)
SUPPLIES $14,489 $20,000 $19,300 $20,800 7.77%
PURCHASED SERVICES $178,340 $152,319 $145,520 $174,924 20.21%
OTHER EXPENDITURES $23,454 $34,750 $38,001 $34,101 (10.26%)
INTERNAL CHARGES $6,713 $6,713 $7,720 $15,666 102.93%
Total GEN MUNICIPAL COURT
OPERATIONS $1,215,023 $1,224,927 $1,358,327 $1,381,506 1.71%
BUILDING MAINTENANCE
SERVICES
PERSONNEL SERVICES $1,471,603 $1,482,830 $1,631,186 $1,748,631 7.20%
SUPPLIES $115,549 $132,881 $133,981 $133,981 -
MAINTENANCE&REPAIR $906,004 $1,068,097 $893,297 $947,290 6.04%
PURCHASED SERVICES $135,639 $339,751 $219,098 $209,909 (4.19%)
OTHER EXPENDITURES $1,593 $1,500 - - -
CAPITAL EXPENDITURES $266,123 $665,000 $1,981,000 $300,000 (84.86%)
INTERNAL CHARGES $24,704 $24,704 $33,496 $57,019 70.23%
Total BUILDING $2 921 216 $3,714,763 $4,892,058 $3,396,830 (30.56%)
MAINTENANCE SERVICES
NON DEPARTMENTAL
PERSONNEL SERVICES $2,824,396 $41,389 $(1,218,558) $(901,776) (26.00%)
SUPPLIES $2,740 - - - -
PURCHASED SERVICES $2,238,808 $2,113,575 $1,946,816 $1,932,715 (0.72%)
DEBT EXPENDITURES $150,000 - - - -
OTHER EXPENDITURES $387,022 $740,197 $538,611 $837,523 55.50%
INTERNAL CHARGES $3,679,929 $3,679,929 $3,632,982 $3,838,977 5.67%
TRANSFERS OUT $1,089,647 $655,127 $1,582,159 $1,232,756 (22.08%)
FY 2027 Proposed Budget I Wichita Falls Page 101
General Fund Expenditures by Department .- Table of Contents
FY 2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs dY2 t
Budget Budget Budget Budget
Total NON DEPARTMENTAL $10,372,541 $7,230,217 $6,482,010 $6,940,195 7.07%
HEALTH ADMINISTRATION
PERSONNEL SERVICES $597,014 $599,754 $646,745 $679,221 5.02%
SUPPLIES $11,624 $13,231 $15,259 $13,263 (13.08%)
MAINTENANCE&REPAIR $620 $1,593 $1,636 $1,636 -
PURCHASED SERVICES $211,571 $199,769 $197,467 $221,539 12.19%
OTHER EXPENDITURES $30,439 $35,694 $37,580 $41,901 11.50%
CAPITAL EXPENDITURES $9,840 - - - -
INTERNAL CHARGES $1,183 $1,183 $415 $384 (7.47%)
Total HEALTH $862 291 $851,224 $899,102 $957,944 6.54%
ADMINISTRATION
HEALTH AND WELLNESS
PERSONNEL SERVICES $757,445 $765,014 $904,238 $923,048 2.08%
SUPPLIES $161,220 $211,979 $221,332 $246,219 11.24%
MAINTENANCE&REPAIR $467 $719 $1,018 $1,219 19.74%
PURCHASED SERVICES $31,487 $29,220 $27,196 $32,864 20.84%
OTHER EXPENDITURES $3,474 $3,722 $5,322 $12,433 133.62%
Total HEALTH AND $954,093 $1,010,654 $1,159,106 $1,215,783 4.89%
WELLNESS
GEN ENVIRONMENTAL
HEALTH
PERSONNEL SERVICES $831,282 $852,512 $878,040 $879,503 0.17%
SUPPLIES $97,024 $109,555 $110,083 $115,433 4.86%
MAINTENANCE&REPAIR - $430 $387 $473 22.22%
PURCHASED SERVICES $17,966 $13,239 $6,269 $18,761 199.27%
OTHER EXPENDITURES $9,563 $13,055 $12,680 $12,956 2.18%
INTERNAL CHARGES $27,397 $27,397 $31,507 $36,173 14.81%
Total GEN ENVIRONMENTAL
HEALTH $983,232 $1,016,188 $1,038,966 $1,063,299 2.34%
ANIMAL SERVICES
PERSONNEL SERVICES $1,101,989 $1,122,955 $1,294,357 $1,317,372 1.78%
SUPPLIES $194,853 $199,602 $192,107 $201,639 4.96%
MAINTENANCE&REPAIR $374 $2,415 $2,200 $2,200 -
PURCHASED SERVICES $81,303 $84,148 $81,308 $73,722 (9.33%)
DEBT EXPENDITURES $9,619 $14,118 $16,778 $18,747 11.74%
OTHER EXPENDITURES $18,013 $26,872 $26,872 $26,872 -
CAPITAL EXPENDITURES - - $21,362 - (100.00%)
INTERNAL CHARGES $74,991 $74,700 $84,116 $104,551 24.29%
Total ANIMAL SERVICES $1,481,141 $1,524,811 $1,719,100 $1,745,103 1.51%
ACCOUNTING AND FINANCE
PERSONNEL SERVICES $1,117,481 $1,174,667 $1,155,768 $1,135,281 (1.77%)
SUPPLIES $61,370 $15,920 $7,743 $6,293 (18.73%)
MAINTENANCE&REPAIR - $2,000 $1,000 - (100.00%)
PURCHASED SERVICES $18,442 $21,210 $40,465 $31,195 (22.91%)
OTHER EXPENDITURES $28,048 $27,010 $29,450 $17,755 (39.71%)
Total ACCOUNTING AND
FINANCE $1,225,341 $1,240,807 $1,234,426 $1,190,524 (3.56%)
GENERAL CITY POLICE
PERSONNEL SERVICES $31,359,469 $31,131,663 $32,427,398 $34,509,347 6.42%
FY 2027 Proposed Budget I Wichita Falls Page 102
General Fund Expenditures by Department .- Table of Contents
FY 2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs dY2 t
Budget Budget Budget Budget
SUPPLIES $532,943 $562,726 $620,593 $668,997 7.80%
MAINTENANCE&REPAIR $73,871 $53,411 $155,176 $81,556 (47.44%)
PURCHASED SERVICES $424,634 $612,857 $494,672 $489,228 (1.10%)
OTHER EXPENDITURES $157,413 $178,889 $192,354 $237,031 23.23%
CAPITAL EXPENDITURES $311,855 $311,855 $542,855 $584,858 7.74%
INTERNAL CHARGES $2,270,973 $2,270,973 $2,513,869 $2,736,276 8.85%
TRANSFERS OUT - $100,000 $150,000 $150,000 -
Total GENERAL CITY POLICE $35,131,158 $35,222,374 $37,096,917 $39 2457,293 6.36%
GENERAL CITY FIRE
PERSONNEL SERVICES $20,653,457 $20,949,348 $22,022,713 $24,408,412 10.83%
SUPPLIES $478,998 $424,644 $499,786 $537,417 7.53%
MAINTENANCE&REPAIR $34,310 $51,643 $67,243 $103,570 54.02%
PURCHASED SERVICES $199,727 $261,717 $227,773 $278,638 22.33%
OTHER EXPENDITURES $62,267 $79,196 $95,731 $102,265 6.83%
CAPITAL EXPENDITURES - - $100,000 - (100.00%)
INTERNAL CHARGES $1,353,815 $1,353,815 $1,394,585 $1,759,542 26.17%
Total GENERAL CITY FIRE $22,782,573 $23,120,363 $24,407,831 $27,189,844 11.40%
GENERAL CITY RECREATION
PERSONNEL SERVICES $1,068,358 $1,080,520 $1,132,435 $1,033,843 (8.71%)
SUPPLIES $137,134 $118,928 $116,727 $251,353 115.33%
MAINTENANCE&REPAIR $82,068 $107,700 $151,750 $102,007 (32.78%)
PURCHASED SERVICES $468,776 $497,638 $428,439 $531,481 24.05%
OTHER EXPENDITURES $16,666 $25,060 $23,883 $29,848 24.98%
CAPITAL EXPENDITURES - $2 2120,000 $5,000 $5,000 -
INTERNAL CHARGES $61,507 $61,507 $70,733 $65,043 (8.04%)
Total GENERAL CITY $1,834,508 $4,011,354 $1,928,967 $2,018,575 4.65%
RECREATION
GENERAL CITY PARK
MAINTENANCE
PERSONNEL SERVICES $2,945,117 $3,135,401 $3,431,565 $4,332,324 26.25%
SUPPLIES $67,793 $89,745 $150,600 $157,000 4.25%
MAINTENANCE&REPAIR $253,655 $352,900 $279,150 $286,850 2.76%
PURCHASED SERVICES $426,709 $592,363 $419,851 $464,440 10.62%
DEBT EXPENDITURES $14,400 $19,400 $19,400 $14,400 (25.77%)
OTHER EXPENDITURES $174,983 $282,680 $203,095 $552,895 172.23%
CAPITAL EXPENDITURES $158,308 $145,000 $65,000 - (100.00%)
INTERNAL CHARGES $756,494 $756,494 $745,052 $987,172 32.50%
Total GENERAL CITY PARK $4,797,459 $5,373,983 $5,313,713 $6,795,081 27.88%
MAINTENANCE
BUSINESS PARK MAINT&
1000 5TH
PERSONNEL SERVICES $388,597 $426,866 $435,717 - (100.00%)
SUPPLIES $7,791 $9,680 $8,525 - (100.00%)
MAINTENANCE&REPAIR $10,200 $11,350 $10,800 - (100.00%)
PURCHASED SERVICES $912 $456 $456 - (100.00%)
OTHER EXPENDITURES $7,823 $8,500 $10,000 - (100.00%)
INTERNAL CHARGES $99,698 $99,698 $114,652 - (100.00%)
Total BUSINESS PARK MAINT $515,020 $556,550 $580,150 - (100.00%)
&1000 5TH
FY 2027 Proposed Budget I Wichita Falls Page 103
General Fund Expenditures by Department .- Table of Contents
FY 2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs dY2 t
Budget Budget Budget Budget
CITY LOT MOWING
PROGRAM
PERSONNEL SERVICES $151,038 $169,865 $154,571 - (100.00%)
SUPPLIES - $2,245 $1,675 - (100.00%)
MAINTENANCE&REPAIR - $1,025 $300 - (100.00%)
INTERNAL CHARGES $29,082 $29,082 $33,444 - (100.00%)
Total CITY LOT MOWING $180,120 $202,217 $189,990 - (100.00%)
PROGRAM
GENERAL CITY CEMETERY
PERSONNEL SERVICES $287,764 $306,780 $344,155 $322,781 (6.21%)
SUPPLIES $3,322 $10,700 $6,575 $6,450 (1.90%)
MAINTENANCE&REPAIR $22,095 $42,125 $33,200 $33,200 -
PURCHASED SERVICES $1,866 $4,440 $2,700 $1,862 (31.04%)
OTHER EXPENDITURES $2,285 $3,100 $3,100 $7,600 145.16%
INTERNAL CHARGES $41,622 $41,622 $38,693 $45,202 16.82%
Total GENERAL CITY $358,954 $408,767 $428,423 $417,095 (2.64%)
CEMETERY
GENERAL CITY PLANNING
PERSONNEL SERVICES $598,303 $592,951 $631,511 $600,137 (4.97%)
SUPPLIES $12,603 $4,135 $3,982 $3,328 (16.42%)
MAINTENANCE&REPAIR $120 - - - -
PURCHASED SERVICES $5,439 $10,789 $27,850 $37,900 36.09%
OTHER EXPENDITURES $14,404 $18,546 $18,046 $17,846 (1.11%)
INTERNAL CHARGES $4,002 $4,002 $4,602 $9,075 97.20%
Total GENERAL CITY $634,871 $630,423 $685,991 $668,286 (2.58%)
PLANNING
INSPECTION
PERSONNEL SERVICES $844,261 $904,459 $995,524 $949,826 (4.59%)
SUPPLIES $13,759 $10,222 $11,617 $12,015 3.43%
MAINTENANCE&REPAIR - $657 $657 - (100.00%)
PURCHASED SERVICES $10,036 $17,825 $7,060 $9,540 35.13%
OTHER EXPENDITURES $11,263 $15,271 $15,271 $15,396 0.82%
INTERNAL CHARGES $40,969 $40,969 $47,115 $90,603 92.30%
Total INSPECTION $920,288 $989,403 $1,077,244 $1,077,380 0.01%
CODE COMPLIANCE
PERSONNEL SERVICES $536,205 $523,546 $596,617 $770,841 29.20%
SUPPLIES $3,270 $4,900 $4,900 $11,536 135.43%
MAINTENANCE&REPAIR - $451 $451 - (100.00%)
PURCHASED SERVICES $55,897 $57,495 $77,880 $328,684 322.04%
OTHER EXPENDITURES $21,304 $19,121 $19,122 $20,262 5.96%
INTERNAL CHARGES $29,600 $29,600 $34,039 $51,468 51.20%
Total CODE COMPLIANCE $646,276 $635,113 $733,009 $1,182,791 61.36%
GENERAL PROPERTY
MANAGEMENT
PERSONNEL SERVICES $303,389 $330,511 $333,533 $326,439 (2.13%)
SUPPLIES $4,551 $6,937 $7,867 $7,878 0.14%
MAINTENANCE&REPAIR - $86 - - -
PURCHASED SERVICES $29,654 $46,237 $66,773 $71,277 6.75%
OTHER EXPENDITURES $7,300 $10,890 $10,655 $12,805 20.18%
FY 2027 Proposed Budget I Wichita Falls Page 104
General Fund Expenditures by Department .- Table of Contents
FY2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs dY2 t
Budget Budget Budget Budget
INTERNAL CHARGES $1,203 $1,203 $1,384 $3,329 140.53%
Total GENERAL PROPERTY
MANAGEMENT $346,096 $395,864 $420,212 $421,728 0.36%
LAKE LOT ADMINISTRATION
PERSONNEL SERVICES $118,043 $126,180 $137,604 $123,296 (10.40%)
SUPPLIES $673 $2,445 $2,050 $4,600 124.39%
MAINTENANCE&REPAIR $10,818 $50,043 $50,000 $37,625 (24.75%)
PURCHASED SERVICES $14,908 $13,686 $32,980 $11,890 (63.95%)
OTHER EXPENDITURES $2,488 $2,650 $3,200 $2,215 (30.78%)
INTERNAL CHARGES $5,618 $5,618 $6,423 $4,081 (36.46%)
Total LAKE LOT
ADMINISTRATION $152,548 $200,622 $232,257 $183,707 (20.90%)
GENERAL TRAFFIC
ENGINEERING
PERSONNEL SERVICES $1,032,912 $1,032,680 $1,036,978 $1,003,310 (3.25%)
SUPPLIES $146,095 $161,536 $180,756 $186,108 2.96%
MAINTENANCE&REPAIR $140,796 $241,815 $201,063 $496,198 146.79%
PURCHASED SERVICES $508,944 $381,882 $446,184 $519,666 16.47%
DEBT EXPENDITURES $243,434 $337,596 $251,955 $260,734 3.48%
OTHER EXPENDITURES $5,428 $19,300 $27,540 $28,040 1.82%
CAPITAL EXPEN DITURES $802,716 $815,528 $710,700 $530,500 (25.36%)
INTERNAL CHARGES $195,710 $195,710 $176,588 $213,580 20.95%
Total GENERAL TRAFFIC $3,076,034 $3,186,046 $3,031,764 $3,238,136 6.81%
ENGINEERING
ENGINEERING
PERSONNEL SERVICES $1,537,280 $1,560,596 $1,467,883 $1,444,096 (1.62%)
SUPPLIES $21,634 $28,823 $21,566 $26,185 21.42%
MAINTENANCE&REPAIR $7,500 $17,569 $27,020 $18,645 (31.00%)
PURCHASED SERVICES $21,848 $24,990 $17,200 $22,290 29.59%
OTHER EXPENDITURES $15,205 $20,240 $23,383 $28,368 21.32%
CAPITAL EXPENDITURES - $2,000 - - -
INTERNAL CHARGES $80,802 $80,802 $92,923 $111,566 20.06%
Total ENGINEERING $1,684,268 $1,735,020 $1,649,975 $1,651,150 0.07%
STREET MAINTENANCE
PERSONNEL SERVICES $3,240,534 $3,288,786 $3,659,518 $3,422,046 (6.49%)
SUPPLIES $41,360 $59,296 $103,178 $97,576 (5.43%)
MAINTENANCE&REPAIR $214,615 $182,419 $200,419 $182,419 (8.98%)
PURCHASED SERVICES $60,701 $102,664 $98,447 $107,271 8.96%
OTHER EXPENDITURES $1,353 $6,481 $5,981 $6,481 8.36%
CAPITAL EXPENDITURES $3,290,932 $2,445,360 $4,200,000 $3,200,000 (23.81%)
INTERNAL CHARGES $1,160,149 $1,159,874 $1,398,495 $1,422,088 1.69%
Total STREET MAINTENANCE $8,009,643 $7,244,879 $9,666,038 $8,437,881 (12.71%)
LEGAL DEPARTMENT
PERSONNEL SERVICES $954,562 $1,091,402 $1,181,672 $1,168,121 (1.15%)
SUPPLIES $17,856 $30,447 $28,243 $30,363 7.51%
PURCHASED SERVICES $80,498 $60,997 $48,940 $78,840 61.10%
OTHER EXPENDITURES $34,581 $48,865 $56,506 $50,091 (11.35%)
Total LEGAL DEPARTMENT $1,087,498 $1,231,711 $1,315,361 $1,327,415 0.92%
CITY CLERK DEPARTMENT
FY 2027 Proposed Budget I Wichita Falls Page 105
General Fund Expenditures by Department .- Table of Contents
FY2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
PERSONNEL SERVICES $346,952 $360,260 $386,345 $405,775 5.03%
SUPPLIES $15,801 $2,033 $35,660 $4,490 (87.41%)
PURCHASED SERVICES $15,503 $7,801 $11,558 $12,033 4.11%
OTHER EXPENDITURES $97,817 $49,157 $65,072 $91,626 40.81%
Total CITY CLERK $476,073 $419,251 $498,635 $513,924 3.07%
DEPARTMENT
GENERAL FUND CAPITAL
PURCHASED SERVICES $15,725 - - - -
CAPITAL EXPENDITURES $1,743,115 - $11,350,000 $59,111,000 420.80%
Total GENERAL FUND $1 758,840 - $11,350,000 $59,111,000 420.80%
CAPITAL
LABORATORY
PERSONNEL SERVICES $155,340 $171,405 $204,476 $189,027 (7.56%)
SUPPLIES $22,856 $36,169 $38,938 $43,823 12.55%
MAINTENANCE&REPAIR $5,177 $8,826 $8,826 $9,076 2.83%
PURCHASED SERVICES $18,375 $21,690 $20,910 $23,456 12.18%
OTHER EXPENDITURES $2,523 $4,550 $4,664 $5,112 9.61%
Total LABORATORY $204,270 $242,640 $277,814 $270,494 (2.63%)
Total Expenditures 6109,552,198 $108,473,549 $125,041,060 $177,789,721 42.19%
FY 2027 Proposed Budget I Wichita Falls Page 106
Water&Sewer Funds .- Table of Contents
TEXASAli 4 1,4 a
WATER & SEWER FUNDS
FY 2027 Proposed Budget I Wichita Falls Page 107
Water and Sewer Funds Overview .- Table of Contents
Water and Sewer Funds (combined)
The Water and Sewer Fund is the City's largest Enterprise Fund and encompasses all aspects of the municipal water
and wastewater system, including operations, infrastructure, and future development. This fund group includes the
Water and Sewer Operating Fund, which supports daily system operations, maintenance, and customer service; the
Micro-Filtration Reverse Osmosis (MFRO) Fund, dedicated to the operation of the City's advanced water treatment
facility;the Lake Ringgold Fund,which supports planning and development efforts for future water supply needs; and
the Water and Sewer Capital Fund, which funds major system improvements and infrastructure projects. Together,
these funds ensure the safe, reliable delivery of water and wastewater services, protect public health, and support
long-term resource management for the Wichita Falls community.
Summary
Revenues vs Expenditures Summary
$80M
$60M
$40 M
$20 M
0
2025 2026 2027
• Revenue Actual Revenue Budgeted Expenditures Actual
• Expenditures Budgeted
Comprehensive Fund Summary
The FY 2027 budget reflects stable revenue projections based on current consumption patterns and approved rate
structures. Revenues are designed to fully support operational costs, infrastructure maintenance, regulatory
compliance,and long-term capital needs.
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Adopted Adopted Proposed FY27
Actual Budget Budget Budget Budget
Revenues
W/S REVENUE $51,385,076 $52,431,700 $53,007,885 $54,283,958 2.41%
FACILITY USE REVENUE $85,288 $114,045 - $177,558 -
FY 2027 Proposed Budget I Wichita Falls Page 108
Water and Sewer Funds Overview .- Table of Contents
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
INTEREST REVENUE $971,449 $781,000 $652,798 $544,427 (16.60%)
MISC. REVENUES $620,539 $399,800 $505,000 $511,539 1.29%
OTHER FIN.SOURCES - $4,392,000 $8,600,000 $11,156,750 29.73%
Total Revenues $53,062,352 $58,118,545 $62,765,683 $66,674,232 6.23%
Expenditures
PERSONNEL SERVICES $13,916,454 $13,918,175 $14,541,660 $14,898,245 2.45%
SUPPLIES $4,152,520 $4,948,755 $5,711,995 $6,072,869 6.32%
MAINTENANCE&REPAIR $2,954,202 $2,733,493 $3,261,806 $3,980,166 22.02%
PURCHASED SERVICES $4,866,322 $5,533,737 $5,248,330 $5,291,776 0.83%
DEBT EXPENDITURES $13,200,813 $14,091,333 $14,263,723 $5,490,056 (61.51%)
OTHER EXPENDITURES $732,526 $537,382 $567,134 $809,440 42.72%
CAPITAL EXPENDITURES $5,589,924 $11,327,800 $13,542,493 $22,779,250 68.21%
INTERNAL CHARGES $3,070,787 $3,034,428 $3,523,996 $4,208,133 19.41%
TRANSFERS OUT $1,993,442 $1,993,442 $2,104,546 $3,144,297 49.41%
Total Expenditures $50,476,990 $58,118,545 $62,765,683 $66,674,232 6.23%
Total Revenues Less Expenditures $2,585,362 - - - -
Revenues by Fund
FY27 Revenues by Fund
1111 66.7M
• WATER AND SEWER FUND $65,074,232 97.60%
• LAKE RINGGOLD FUND $1,000,000 1.50%
• MICROFILTRATION REV $600,000 0.90%
OSMOSIS
Revenues by Fund
FY 2025 Adopted FY 2026 Adopted FY 2027 Proposed FY26 vs FY27
Category FY 2025 Actual Budget Budget Budget Budget
WATER AND SEWER FUND $45,728,761.64 $52,518,545.00 $61,165,683.00 $65,074,232.00 6.39%
LAKE RI NGGOLD FUND $1,005,790.65 $5,000,000.00 $1,000,000.00 $1,000,000.00
MICROFILTRATION REV $600,000.00 $600,000.00 $600,000.00 $600,000.00
OSMOSIS
W&S CAPITAL PROJECTS $5,727,799.80
Total Revenues $53,062,352.09 $58,118,545.00 $62,765,683.00 $66,674,232.00 6.23%
FY 2027 Proposed Budget I Wichita Falls Page 109
Water and Sewer Funds Overview .- Table of Contents
Revenues by Revenue Source
FY27 Revenues by Revenue Source
1
66.7M
• W/S REVENUE $54,283,958 81.42%
• OTHER FIN.SOURCES $11,156,750 16.73%
• INTEREST REVENUE $544,427 0.82%
• MISC. REVENUES $511,539 0.77%
4 FACILITY USE REVENUE $177,558 0.27%
Revenues by Revenue Source
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget
W/S REVENUE Budget
$51,385,076 $52,431,700 $53,007,885 $54,283,958 2.41%
FACILITY USE REVENUE $85,288 $114,045 - $177,558 -
INTEREST REVENUE $971,449 $781,000 $652,798 $544,427 (16.60%)
MISC. REVENUES $620,539 $399,800 $505,000 $511,539 1.29%
OTHER FIN.SOURCES - $4,392,000 $8,600,000 $11,156,750 29.73%
Total Revenues $53,062,352 $58,118,545 $62,765,683 $66,674,232 6.23%
FY 2027 Proposed Budget I Wichita Falls Page 110
Water and Sewer Expenditures by Department .- Table of Contents
Expenditures by Department
Historical Expenditures by Department
FY2025 -IIII--�IIIIIIIIIIIIIIII I $50M
FY2026 V uu -� „111111 $63M
FY2027
��•■uIIII $67M
O $10M $20M $30M $40M $50M $60M $70M
• MICROFILTRATION REV OSMOSIS • SEWER REHABILITATION • LAKE RINGGOLD
• UTILITIES ADMINISTRATION • WATER SOURCE OF SUPPLY • UTILITY EQUIPMENT SERVICES
• UTILITY COLLECTION W&S CAPITAL • WASTEWATER COLLECTION
• WATER DISTRIBUTION • WASTEWATER TREATMENT • WATER PURIFICATION
• WATER SEWER DEBT SERVICE 1 WATER/SEWER SPECIAL ITEMS
FY27 Expenditures by Department
It I
I 66.7 M 100
• WATER/SEWER SPECIAL ITEMS $27,476,994 41.21%
• WATER PURIFICATION $11,061,190 16.59%
• WASTEWATER TREATMENT $8,794,241 13.19%
• WATER DISTRIBUTION $5,738,007 8.61%
• WATER SEWER DEBT SERVICE $4,013,076 6.02%
• WASTEWATER COLLECTION $3,225,971 4.84%
• UTILITY COLLECTION $1,624,257 2.44%
• UTILITY EQUIPMENT SERVICES $1,333,826 2.00%
111 WATER SOURCE OF SUPPLY $1,009,047 1.51%
• LAKE RINGGOLD $1,000,000 1.50%
• UTILITIES ADMINISTRATION $797,623 1.20%
• MICROFILTRATION REV $600,000 0.90%
OSMOSIS
Expenditures by Department
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Budgeted Budget
Budget Budget
UTILITY COLLECTION
PERSONNEL SERVICES $1,050,172 $1,036,061 $1,096,947 $1,075,191 (1.98%)
SUPPLIES $17,808 $17,710 $14,925 $72,250 384.09%
FY 2027 Proposed Budget I Wichita Falls Page 111
Water and Sewer Expenditures by Department .- Table of Contents
FY 2025 FY2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted
Budget Budget Budgeted Budget
MAINTENANCE&REPAIR $15,411 $11,401 $6,800 $9,960 46.47%
PURCHASED SERVICES $101,762 $137,670 $145,420 $135,855 (6.58%)
OTHER EXPENDITURES $204,400 $189,285 $233,785 $252,350 7.94%
INTERNAL CHARGES $61,487 $61,422 $70,412 $78,651 11.70%
Total UTILITY COLLECTION $1,451,040 $1,453,550 $1,568,289 $1,624,257 3.57%
WATER SEWER DEBT SERVICE
DEBT EXPENDITURES $12,937,123 $12,717,233 $12,651,359 $4,013,076 (68.28%)
Total WATER SEWER DEBT $12,937,123 $12,717,233 $12,651,359 $4,013,076 (68.28%)
SERVICE
UTILITIES ADMINISTRATION
PERSONNEL SERVICES $629,292 $748,562 $729,453 $684,282 (6.19%)
SUPPLIES $11,280 $2,494 $2,494 $2,450 (1.76%)
MAINTENANCE&REPAIR - $9,293 $9,294 $9,294 -
PURCHASED SERVICES $5,501 $51,044 $47,190 $46,040 (2.44%)
OTHER EXPENDITURES $29,241 $48,366 $53,087 $51,397 (3.18%)
CAPITAL EXPENDITURES - $2,000 - - -
INTERNAL CHARGES $5,617 $5,617 $6,460 $4,160 (35.60%)
Total UTILITIES
ADMINISTRATION $680,930 $867,376 $847,978 $797,623 (5.94%)
UTILITY EQUIPMENT SERVICES
PERSONNEL SERVICES $749,367 $844,488 $902,669 $842,843 (6.63%)
SUPPLIES $1,359 $6,688 $29,178 $19,338 (33.72%)
MAINTENANCE&REPAIR $385,703 $302,195 $312,995 $312,995 -
PURCHASED SERVICES $3,155 $6,064 $4,670 $4,543 (2.72%)
OTHER EXPENDITURES $230 $580 $1,280 $1,280 -
INTERNAL CHARGES $168,757 $168,757 $194,071 $152,827 (21.25%)
Total UTILITY EQUIPMENT $1,308,571 $1,328,772 $1,444,863 $1,333,826 (7.68%)
SERVICES
WATER DISTRIBUTION
PERSONNEL SERVICES $3,453,516 $3,337,803 $3,323,298 $3,776,114 13.63%
SUPPLIES $97,560 $91,025 $98,050 $109,690 11.87%
MAINTENANCE&REPAIR $1,008,635 $849,945 $979,445 $985,457 0.61%
PURCHASED SERVICES $111,780 $60,998 $48,312 $47,999 (0.65%)
OTHER EXPENDITURES $38,260 $36,408 $36,963 $219,963 495.09%
CAPITAL EXPENDITURES $30,575 - $120,000 - (100.00%)
INTERNAL CHARGES $521,772 $521,675 $599,255 $598,784 (0.08%)
Total WATER DISTRIBUTION $5,262,099 $4,897,854 $5,205,323 $5,738,007 10.23%
SEWER REHABILITATION
PERSONNEL SERVICES $624,667 $601,931 $650,027 - (100.00%)
SUPPLIES $15,060 $33,352 $37,537 - (100.00%)
MAINTENANCE&REPAIR $35,772 $41,650 $80,010 - (100.00%)
PURCHASED SERVICES $3,344 $8,865 $5,000 - (100.00%)
OTHER EXPENDITURES $14,071 $25,375 $31,005 - (100.00%)
CAPITAL EXPENDITURES - $36,800 $100,000 - (100.00%)
INTERNAL CHARGES $188,461 $169,814 $147,530 - (100.00%)
Total SEWER REHABILITATION $881,375 $917,787 $1,051,109 - (100.00%)
WATER SOURCE OF SUPPLY
PERSONNEL SERVICES $177,959 $222,915 $197,119 $178,967 (9.21%)
SUPPLIES $3,253 $2,100 $4,500 $20,000 344.44%
FY 2027 Proposed Budget I Wichita Falls Page 112
Water and Sewer Expenditures by Department .- Table of Contents
FY 2025 FY2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted
Budget Budget Budgeted Budget
MAINTENANCE&REPAIR $109,469 $117,200 $159,950 $214,000 33.79%
PURCHASED SERVICES $334,061 $393,136 $371,700 $366,893 (1.29%)
OTHER EXPENDITURES $10,469 $14,724 $9,400 $13,050 38.83%
CAPITAL EXPENDITURES - $76,000 $175,000 $164,000 (6.29%)
INTERNAL CHARGES $43,547 $43,547 $50,079 $52,137 4.11%
Total WATER SOURCE OF $678,759 $869,622 $967,748 $1,009,047 4.27%
SUPPLY
WATER PURIFICATION
PERSONNEL SERVICES $2,800,935 $2,788,531 $3,004,346 $2,912,782 (3.05%)
SUPPLIES $2,240,283 $2,993,532 $3,468,156 $3,851,347 11.05%
MAINTENANCE&REPAIR $840,092 $761,884 $954,747 $1,455,490 52.45%
PURCHASED SERVICES $2,043,858 $2,315,314 $2,059,624 $2,099,976 1.96%
OTHER EXPENDITURES $87,258 $80,896 $91,752 $107,902 17.60%
CAPITAL EXPENDITURES $8,900 $156,000 $385,000 $474,500 23.25%
INTERNAL CHARGES $116,617 $116,617 $133,215 $159,193 19.50%
Total WATER PURIFICATION $8,137,943mmmmmmmmm $9 212 774 $10,096,840 $11,061,190 9.55%
WASTEWATER COLLECTION
PERSONNEL SERVICES $903,897 $991,463 $935,170 $1,654,075 76.87%
SUPPLIES $58,602 $65,672 $81,709 $129,092 57.99%
MAINTENANCE&REPAIR $111,407 $149,625 $158,485 $232,710 46.83%
PURCHASED SERVICES $33,608 $15,817 $18,606 $65,926 254.33%
OTHER EXPENDITURES $22,107 $25,941 $26,444 $65,381 147.24%
CAPITAL EXPENDITURES - - $12,000 $680,000 5,566.67%
INTERNAL CHARGES $212,033 $212,033 $208,529 $398,787 91.24%
Total WASTEWATER $1,341,654 $1,460,551 $1,440,943 $3,225,971 123.88%
COLLECTION
WASTEWATER TREATMENT
PERSONNEL SERVICES $3,415,375 $3,346,420 $3,604,207 $3,691,926 2.43%
SUPPLIES $1,635,584 $1,736,182 $1,975,446 $1,868,702 (5.40%)
MAINTENANCE&REPAIR $447,712 $490,300 $600,080 $760,260 26.69%
PURCHASED SERVICES $1,412,081 $1,567,370 $1,560,098 $1,557,655 (0.16%)
OTHER EXPENDITURES $37,643 $44,406 $49,517 $64,216 29.68%
CAPITAL EXPENDITURES - $937,000 $450,000 $540,500 20.11%
INTERNAL CHARGES $282,216 $282,216 $324,529 $310,982 (4.17%)
Total WASTEWATER $7,230,611 $8,403,894 $8,563,877 $8,794,241 2.69%
TREATMENT
WATER/SEWER SPECIAL
ITEMS
PERSONNEL SERVICES $111,273 - $98,424 $82,065 (16.62%)
PURCHASED SERVICES $650,054 $977,459 $987,710 $966,889 (2.11%)
DEBT EXPENDITURES $263,690 $1,374,100 $1,612,364 $1,476,980 (8.40%)
OTHER EXPENDITURES $288,745 $71,401 $33,901 $33,901 -
CAPITAL EXPENDITURES - $4,520,000 $10,700,493 $19,320,250 80.55%
INTERNAL CHARGES $1,470,280 $1,452,730 $1,789,916 $2,452,612 37.02%
TRANSFERS OUT $1,993,442 $1,993,442 $2,104,546 $3,144,297 49.41%
Total WATER/SEWER SPECIAL $4,777,484 $10,389,132 $17,327,354 $27,476,994 58.58%
ITEMS
LAKE RINGGOLD
PURCHASED SERVICES $150,442 - - - -
FY 2027 Proposed Budget I Wichita Falls Page 113
Water and Sewer Expenditures by Department .- Table of Contents
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted
Budget Budget Budgeted Budget
OTHER EXPENDITURES $102 - - - -
CAPITAL EXPENDITURES $158,727 $5,000,000 $1,000,000 $1,000,000 -
Total LAKE RINGGOLD $309,271 $5,000,000 $1,000,000 $1,000,000 -
MICROFILTRATION REV
OSMOSIS
CAPITAL EXPENDITURES $36,739 $600,000 $600,000 $600,000 -
Total MICROFILTRATION REV
OSMOSIS $36,739 $600,000 $600,000 $600,000 -
W&S CAPITAL
SUPPLIES $71,731 - - - -
PURCHASED SERVICES $16,675 - - - -
CAPITAL EXPENDITURES $5,354,983 - - - -
Total W&S CAPITAL $5,443,390 - - - -
Total Expenditures $50,476,990 $58,118,545 $62,765,683 $66,674,232 6.23%
FY 2027 Proposed Budget I Wichita Falls Page 114
Sanitation Fund .- Table of Contents
Ali 4 1,4 a
T E X AS
SANITATION FUND
FY 2027 Proposed Budget I Wichita Falls Page 115
Sanitation Fund Overview .- Table of Contents
Sanitation Fund
The Sanitation Fund supports the full range of solid waste services for the City of Wichita Falls, including residential
and commercial collection, the operation of the Transfer Station, and the Landfill. Funded through service fees, the
Sanitation Fund ensures the efficient collection, transfer, and disposal of solid waste while maintaining compliance
with environmental regulations. The fund supports daily operations, long-term infrastructure needs, and capital
improvements necessary to provide safe, reliable, and environmentally responsible sanitation services to the
community.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
Revenues
SANITATION REVENUE $19,001,752 $18,296,000 $18,570,499 $21,378,317 15.12%
INTEREST REVENUE $358,159 $366,000 $330,956 $331,557 0.18%
MISC. REVENUES $289,609 $310,500 $313,955 $267,368 (14.84%)
Total Revenues $19,649,520 $18,972,500 $19,215,410 $21,977,242 14.37%
Expenditures
PERSONNEL SERVICES $5,781,448 $5,562,771 $5,816,792 $6,386,696 9.80%
SUPPLIES $389,657 $398,843 $536,053 $565,581 5.51%
MAINTENANCE&REPAIR $115,860 $185,818 $254,218 $230,718 (9.24%)
PURCHASED SERVICES $1,136,764 $827,867 $726,725 $812,982 11.87%
OTHER EXPENDITURES $270,196 $201,401 $201,905 $511,199 153.19%
CAPITAL EXPENDITURES $4,969,668 $5,137,327 $4,905,251 $5,224,120 6.50%
INTERNAL CHARGES $5,627,673 $5,627,224 $5,662,561 $7,077,379 24.99%
TRANSFERS OUT $1,031,249 $1,031,249 $1,111,905 $1,168,567 5.10%
Total Expenditures $18,322,515 $18,972,500 $19,215,410 $21,977,242 14.37%
Total Revenues Less Expenditures $327,004 - - - -
FY 2027 Proposed Budget I Wichita Falls Page 116
Sanitation Fund Overview .- Table of Contents
Capital Improvements
Item Amount
Automated Sideload -Curbside
(2)
$870,854
Water Truck 847,000
Commercial Frontload Truck
(2) 785,592
Sanitation Operation Center 500,000
Trammel Screener 500,000
Alley Rehabilitation 350,000
Transfer Trailers 300,000
Alley Sideload Truck 340,674
Other Equipment 270,000
Knuckleboom Grapple Truck 240,000
Container Carrier Truck 145,000
Wind Screens 75,000
Total $5,224,120
FY 2027 Proposed Budget I Wichita Falls Page 117
Sanitation Expenditures by Department .- Table of Contents
Expenditures by Department
Historical Expenditures by Department
FY2025 I $19M
FY2026 II $19M
FY2027 S� $22M
O $5M $10M $15M $20M $25M
• SANITATION SPECIAL ITEMS • TRANSFER STATION • LANDFILL
• SANITATION
FY27 Expenditures by Department
11111
...�e. 22M
• SANITATION $14,268,201 64.92%
• LANDFILL $5,724,359 26.05%
TRANSFER STATION $1,984,682 9.03%
Expenditures by Department
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Budgeted Budget
Budget Budget
SANITATION $12,266,519 $11,440,873 $11,358,442 $14,268,201 25.62%
TRANSFER STATION $1,759,799 $1,995,126 $2,588,232 $1,984,682 (23.32%)
LANDFILL $5,059,930 $4,736,501 $5,268,736 $5,724,359 8.65%
SANITATION SPECIAL ITEMS $236,267 $800,000 - -Total Expenditures $19,322,515 $18,972,500 $19,215,410 $21,977,242 14.37%
FY 2027 Proposed Budget I Wichita Falls Page 118
Stormwater Fund .- Table of Contents
TEAli 4 1,4 a
AS
STORMWATER FUND
FY 2027 Proposed Budget I Wichita Falls Page 119
Stormwater Fund Overview lE Table of Contents
Stormwater Fund
The Stormwater Fund is an Enterprise Fund established to manage the City's stormwater system and protect the
community from flooding, erosion, and water quality impacts. In 2000, the City Council authorized the creation of a
Stormwater Drainage Utility System,which took effect on May 1,2001, as a dedicated funding mechanism for drainage
improvements allowed under state law.The system applies a fair and equitable fee structure based on the impervious
area of real property-charging residential customers a flat rate for one Single Family Living Unit Equivalent (SFLUE)
and assessing commercial customers a multiple of the SFLUE based on property size. An increase in the current
monthly fee to $5.50 per SFLUE generates income to fund the operation, maintenance, and capital improvements of
the City's drainage infrastructure.These revenues also support compliance with state and federal regulations, helping
the City responsibly manage stormwater runoff, reduce flood risks,and protect public and natural resources.
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget
Revenues
STORMWATER REVENUE $3,791,664 $3,700,000 $3,700,000 $3,774,000
INTEREST REVENUE $298,458 $305,000 $275,789 $275,789
Total Revenues $4,090,121 $4,005,000 $3,975,789 $4,049,789
Expenditures
PERSONNEL SERVICES $454,822 $429,248 $437,032 $474,828
SUPPLIES $1,147 $16,185 $32,395 $12,760
MAINTENANCE&REPAIR $23,029 $175,425 $325,425 $325,425
PURCHASED SERVICES $7,067 $25,127 $24,220 $44,220
DEBT EXPENDITURES $512 $250 $100 $100
OTHER EXPENDITURES $30,128 $585,816 $766,700 $1,285,264
CAPITAL EXPENDITURES $3,570,001 $2,175,911 $1,834,387 $1,664,000
INTERNAL CHARGES $189,988 $189,988 $149,442 $243,192
TRANSFERS OUT $407,050 $407,050 $406,088 -
Total Expenditures $4,683,744 $4,005,000 $3,975,789 $4,049,789
Total Revenues Less Expenditures $(593,622) - - -
Capital Improvements
Item Amount
Stormwater Improvements $1,600,000
Stormwater Equipment $64,000
Total I $1,664,000
FY 2027 Proposed Budget I Wichita Falls Page 120
Debt Service Fund .- Table of Contents
TEAli 4 1,4 a
AS
DEBT SERVICE FUND
FY 2027 Proposed Budget I Wichita Falls Page 121
Debt Service Fund Summary .- Table of Contents
Debt Service Fund Summary
Summary
Revenues vs Expenditures Summary
$1oM
$8M
$6M
$4M
$2 M
0
2025 2026 2027
• Revenue Actual Revenue Budgeted • Expenditures Actual
• Expenditures Budgeted
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Adopted Adopted Proposed FY27
Actual Budget Budget Budget Budget
Revenues
PROPERTY TAXES $1,935,697 $2,119,970 $2,019,468 $1,996,302 (1.15%)
GRANTS&CONTRIBUTIONS $3,527,354 $1,887,352 $3,363,097 $4,157,800 23.63%
INTEREST REVENUE $209,037 $204,000 $198,372 $219,737 10.77%
TRANSFERS IN - $1,503,494 $848,395 $1,553,176 83.07%
Total Revenues $5,672,088 $5,714,816 $6,429,332 $7,927,015 23.29%
Expenditures
DEBT EXPENDITURES $5,505,735 $5,714,816 $6,429,332 $7,927,015 23.29%
Total Expenditures $5,505,735 $5,714,816 $6,429,332 $7,927,015 23.29%
Total Revenues Less Expenditures $166,353 - - - -
FY 2027 Proposed Budget I Wichita Falls Page 122
Debt Service Fund Summary .- Table of Contents
Revenues by Revenue Source
Historical Revenue by Revenue Source
FY2025 $6M
FY2026 , $6M
FY2027
$8M
O $2M $4M $6M $8M
• INTEREST REVENUE • TRANSFERS IN • PROPERTY TAXES
• GRANTS&CONTRIBUTIONS
FY27 Revenues by Revenue Source
7.93 M
111
• GRANTS&CONTRIBUTIONS $4,157,800 52.45%
• PROPERTY TAXES $1,996,302 25.18%
• TRANSFERS IN $1,553,176 19.59%
• INTEREST REVENUE $219,737 2.77%
Revenues by Revenue Source
FY2025 FY2026 FY2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
PROPERTY TAXES $1,935,697 $2,119,970 $2,019,468 $1,996,302 (1.15%)
GRANTS&CONTRIBUTIONS $3,527,354 $1,887,352 $3,363,097 $4,157,800 23.63%
INTEREST REVENUE $209,037 $204,000 $198,372 $219,737 10.77%
TRANSFERS IN - $1,503,494 $848,395 $1,553,176 83.07%
Total Revenues $5,672,088 $5,714,816 $6,429,332 $7,927,015 23.29%
FY 2027 Proposed Budget I Wichita Falls Page 123
Debt Service Fund Summary .- Table of Contents
Expenditures by Expense Type
FY27 Expenditures by Expense Type
7.93
• DEBT EXPENDITURES S7,927,015 100.00%
Expenditures by Expense Type
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
DEBT EXPENDITURES
BOND PRINCIPAL PAYMENTS $4,295,000 $4,350,000 $4,645,000 $4,705,000 1.29%
BOND INTEREST PAYMENTS $1,203,385 $1,354,816 $1,784,332 $3,210,015 79.90%
PAYING AGENT FEES $7,350 $10,000 - $12,000 -
Total DEBT EXPENDITURES $5,505,735 $5,714,816 $6,429,332 $7,927,015 23.29%
Total Expenditures $5,505,735 $5,714,816 $6,429,332 $7,927,015 23.29%
FY 2027 Proposed Budget I Wichita Falls Page 124
Debt Obligations .- Table of Contents
Outstanding Debt Obligations
The City of Wichita Falls strategically utilizes debt financing to fund major capital improvements that enhance public
safety, strengthen infrastructure, promote economic development, and improve the quality of life for residents. Long-
term debt allows the City to spread the cost of significant capital investments over the useful life of the assets,
ensuring that both current and future beneficiaries share in the cost of these projects.
The City's debt portfolio consists of a combination of General Obligation Bonds, Certificates of Obligation, Refunding
Bonds, and Sales Tax Revenue Bonds. Each financing mechanism is selected based on the nature of the project,
available revenue sources, and the City's long-term financial objectives. General Obligation debt is primarily supported
by property tax revenues,while Certificates of Obligation and Revenue Bonds may be repaid through a combination of
dedicated revenue streams, including sales tax revenues, airport revenues, utility revenues, Tax Increment Financing
(TIF),federal grant reimbursements, and other legally available funding sources.
In addition to financing new capital projects, the City periodically issues refunding bonds to refinance existing debt
when market conditions provide an opportunity to reduce interest costs, restructure debt service, or improve overall
financial flexibility. These refunding transactions help minimize borrowing costs while maintaining responsible debt
management practices.
The following pages provide a summary of each outstanding debt obligation, including its original purpose, funding
source,and repayment structure. Collectively,these obligations represent investments in transportation infrastructure,
airport facilities, public safety, parks and recreation, economic development, utility improvements, and other
community assets that support the City's Strategic Plan priorities of providing quality infrastructure, accelerating
economic growth,optimizing City services,and enhancing the quality of life for residents.
The City remains committed to maintaining a conservative debt management strategy by issuing debt only for
projects with long-term public benefit, carefully monitoring outstanding obligations, and ensuring debt service
remains affordable within the City's long-range financial plan.Through prudent fiscal stewardship and sound financial
management, Wichita Falls continues to preserve its strong creditworthiness while investing in projects that position
the community for long-term success.
FY 2027 Proposed Budget I Wichita Falls Page 125
Debt Obligations .- Table of Contents
Estimated
Principal
DEBT SERVICE FUND FY27 FY27 Balance as
Principal Interest
of
9.30.2027
2013 CO Series Airport $1,090,000 $268,944 $7,305,000
2018 GO Series A $750,000 $462,950 $10,535,000
2018 GO Refunding Series B $675,000 $70,500 $2,100,000
2021 GO Refunding Series $170,000 $36,600 $745,000
2021 GO Refunding Taxable Series $785,000 $99,297 $4,970,000
2026 CO Series $545,000 $1,499,486 $24,680,00
0
4B Sales Tax Revenue Bonds,Taxable Series $16,090,00
2021 $490,000 $456,836 0
4A Sales Tax Revenue Bonds,Taxable Series
2021 $200,000 $315,400 $7,685,000
Total $4,705,000 $3,210,013 $74,110,000
2013 Certificates of Obligation-Airport Series
Issued in 2013,this$20 million,20-year Certificate of Obligation financed Phase II and Phase Ill of the Regional Airport
Terminal Project. Debt service is supported through a combination of transfers from the 4A and 4B Sales Tax
Corporations, property tax revenues,airport operating revenues,and FAA entitlement funds.
2018 General Obligation Bonds-Series A
These voter-approved General Obligation Bonds were issued to finance street improvements throughout the City.
Debt service is funded through property tax revenues.
2018 General Obligation Refunding Bonds-Series B
Issued to refund the 2009 Certificates of Obligation,this refunding provided debt service savings on bonds originally
issued for Phase II of the Firing Range, park land acquisition,trail extensions,and the Animal Services Center. Debt
service is funded through property tax revenues, payments under the West Texas Utility Contract,and transfers from
the 4B Sales Tax Corporation.
2021 General Obligation Refunding Bonds
These bonds refunded the 2011 Certificates of Obligation originally issued to complete the Rhea/Callfield/Lawrence
Road improvement project. Debt service is funded through contributions from the 4B Sales Tax Corporation,which
are reimbursed by Tax Increment Financing (TIF) District No.2.
2021 Taxable General Obligation Refunding Bonds
This issuance refunded the 2010 Certificates of Obligation and a portion of the 2013A Certificates of Obligation.The
2010 Certificates financed the acquisition of Castaway Cove Water Park,while the refunded portion of the 2013A
FY 2027 Proposed Budget I Wichita Falls Page 126
Debt Obligations .- Table of Contents
Certificates was associated with the Potable Reuse Project. Debt service is supported by contributions from the 4B
Sales Tax Corporation.
2026 Certificates of Obligation
Issued to finance a variety of capital improvement projects,these Certificates of Obligation provide funding for park
and recreational improvements, public safety facilities, land acquisition,and related engineering,architectural, legal,
and fiscal costs necessary to complete the projects.
2021 Taxable 4B Sales Tax Revenue Bonds
These voter-approved Sales Tax Revenue Bonds were issued to finance the acquisition,construction, installation,and
equipping of a new convention center. Debt service is paid from dedicated 4B sales tax revenues.
2021 Taxable 4A Sales Tax Revenue Bonds
These voter-approved Sales Tax Revenue Bonds were issued to finance infrastructure improvements within the
Wichita Falls Business Park. Debt service is paid from dedicated 4A sales tax revenues.
FY 2027 Proposed Budget I Wichita Falls Page 127
Special Revenue Funds .- Table of Contents
TEXASAli 4 iktp
SPECIAL REVENUE FUNDS
FY 2027 Proposed Budget I Wichita Falls Page 128
Special Revenue Funds Overview .- Table of Contents
Special Revenue Funds Summary
Summary
Revenues vs Expenditures Summary
$25 M
$20 M
$15 M 11111111
$10 M
$5 M
0
2025 2026 2027
• Revenue Actual Revenue Budgeted • Expenditures Actual
• Expenditures Budgeted
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Adopted Adopted Proposed FY27
Actual Budget Budget Budget Budget
Revenues
SALES&USE TAXES $2,765,435 $3,091,882 $3,108,404 $3,717,023 19.58%
GRANTS&CONTRIBUTIONS $9,089,273 $9,053,889 $9,217,421 $10,112,056 9.71%
FACILITY USE REVENUE $2,024,292 $1,657,000 $1,704,000 $2,087,000 22.48%
PROGRAM REVENUE $1,262,885 $1,123,172 $1,213,388 $2,643,352 117.85%
INTEREST REVENUE $211,682 $206,000 $200,852 $221,708 10.38%
MISC. REVENUES $171,675 $434,691 $341,199 $409,200 19.93%
TRANSFERS IN $722,329 $603,160 $626,938 $202,274 (67.74%)
OTHER FIN.SOURCES - $933,000 - - -
Total Revenues $16,247,571 $17,102,794 $16,412,202 $19,392,613 18.16%
Expenditures
PERSONNEL SERVICES $5,054,866 $5,085,596 $5,466,225 $5,632,350 3.04%
SUPPLIES $669,797 $730,269 $664,426 $800,453 20.47%
MAINTENANCE&REPAIR $65,376 $282,246 $215,367 $270,391 25.55%
PURCHASED SERVICES $3,929,701 $3,935,180 $3,941,843 $5,114,460 29.75%
DEBT EXPENDITURES $162,200 $8,000 $165,000 $163,600 (0.85%)
FY 2027 Proposed Budget I Wichita Falls Page 129
Special Revenue Funds Overview .- Table of Contents
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
OTHER EXPENDITURES $5,130,861 $5,122,679 $5,082,684 $6,325,480 24.45%
CAPITAL EXPENDITURES $312,690 $1,699,782 $503,000 $596,923 18.67%
INTERNAL CHARGES $239,042 5239,042 $373,657 $488,956 30.86%
Total Expenditures $15,564,534 $17,102,794 $16,412,202 $19,392,613 18.16%
................................................
Total Revenues Less Expenditures $683,037 - - - -
Revenues by Fund
FY27 Revenues by Fund
C19.4M
Y .. s
•
SECTION 8 VOUCHER $6,145,747 31.69%
• HOTEL/MOTEL TAX FUND $5,602,200 28.89%
• GOLF COURSE FUND $2,628,352 13.55%
• CDBG $1,325,910 6.84%
• WOMEN INFANTS AND $1,297,262 6.69%
CHILDREN
• HOTEL/MOTEL VENUE TAX FD $646,023 3.33%
• TRANSPORTATION PLANNING $428,429 2.21%
GRANT
• HOME $346,455 1.79%
IMMUNIZATION $293,930 1.52%
TUBERCULOSIS PROGRAM $150,631 0.78%
HHSC-ALZHEIMERS $150,000 0.77%
• COMMUNITY AND RURAL $149,021 0.77%
HEALTH
• HLTH PROMO/CHRONIC DIS $85,185 0.44%
PREV
• EPIDEMIOLOGY $83,468 0.43%
COMMUNITY CLINICAL LINKAGE $60,000 0.31%
G RT
Revenues by Fund
FY 2025 Adopted FY 2026 Adopted FY 2027 Proposed FY26 vs FY27
Category FY 2025 Actual Budget Budget Budget Budget
CDBG $1,205,557.00 $1,402,286.00 $1,330,972.00 $1,325,910.00 -0.38%
SECTION 8 VOUCHER $5,550,092.82 $5,160,686.00 $5,226,045.00 $6,145,747.00 17.60%
HOME $349,481.00 $349,481.00 $349,094.00 $346,455.00 -0.76%
TRANSPORTATION $301,886.08 $391,771.00 $375,000.00 $428,429.00 14.25%
PLANNING GRANT
FY 2027 Proposed Budget I Wichita Falls Page 130
Special Revenue Funds Overview .- Table of Contents
Category FY 2025 Actual FY 2025 Adopted FY 2026 Adopted FY 2027 Proposed FY26 vs FY27
Budget Budget Budget Budget
COMMUNITY AND RURAL $137,285.46 $154,815.00 $149,021.00 $149,021.00
HEALTH
COMMUNITY CLINICAL $136,764.07 $149,011.00 $142,500.00 $60,000.00 -57.89%
LINKAGE GRT
HLTH PROMO/CHRONIC DIS $80,853.10 $88,231.00 $85,185.00 $85,185.00
PREV
EPIDEMIOLOGY $79,315.97 $100,365.19 $89,345.00 $83,468.00 -6.58%
TUBERCULOSIS PROGRAM $126,726.13 $139,157.62 $151,662.00 $150,631.00 -0.68%
IMMUNIZATION $314,796.91 $276,289.25 $287,563.00 $293,930.00 2.21%
WOMEN INFANTS AND $1,004,093.90 $1,200,956.00 $1,258,124.00 $1,297,262.00 3.11%
CHILDREN
HOTEL/MOTEL TAX FUND $4,734,917.13 $4,998,573.28 $4,969,303.00 $5,602,200.00 12.74%
HOTEL/MOTEL VENUE TAX $665,594.03 $1,583,000.00 $650,000.00 $646,023.00 -0.61%
FD
GOLF COURSE FUND $1,436,772.75 $1,108,172.00 $1,198,388.00 $2,628,352.00 119.32%
HHSC-ALZHEIMERS $123,434.88 $150,000.00 $150,000.00
Total Revenues $16,247,571.23 $17,102,794.34 $16,412,202.00 $19,392,613.00 18.16%
Revenues by Revenue Source
Historical Revenue by Revenue Source
FY2025 I $16M
FY2026 •, $16M
�@ -.,I $
FY2027 maim 19M
O $4M $8M $12M $16M $20M
• INTEREST REVENUE • MISC. REVENUES • TRANSFERS IN
• PROGRAM REVENUE • FACILITY USE REVENUE • SALES&USE TAXES
• GRANTS&CONTRIBUTIONS
FY 2027 Proposed Budget I Wichita Falls Page 131
Special Revenue Funds Overview .- Table of Contents
FY27 Revenues by Revenue Source
IN
uuudlllllll
19.4M
• GRANTS&CONTRIBUTIONS S10,112,056 52.14%
• SALES&USE TAXES $3,717,023 19.17%
• PROGRAM REVENUE $2,643,352 13.63%
• FACILITY USE REVENUE $2,087,000 10.76%
• MISC. REVENUES S409,200 2.11%
• INTEREST REVENUE S221,706 1.14%
TRANSFERS IN $202,274 1.04%
Revenues by Revenue Source
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Original Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
SALES&USE TAXES $2,765,435 $3,091,882 $3,108,404 $3,717,023 19.58%
GRANTS&CONTRIBUTIONS $9,089,273 $9,053,889 $9,217,421 $10,112,056 9.71%
FACILITY USE REVENUE $2,024,292 $1,657,000 $1,704,000 $2,087,000 22.48%
PROGRAM REVENUE $1,262,885 $1,123,172 $1,213,388 $2,643,352 117.85%
INTEREST REVENUE $211,682 $206,000 $200,852 $221,708 10.38%
MISC. REVENUES $171,675 $434,691 $341,199 $409,200 19.93%
TRANSFERS IN $722,329 $603,160 $626,938 $202,274 (67.74%)
OTHER FIN.SOURCES - $933,000 - - -
Total Revenues $16,247,571 $17,102,794 $16,412,202 $19,392,613 18.16%
FY 2027 Proposed Budget I Wichita Falls Page 132
Special Revenue Funds Overview .- Table of Contents
Expenditures by Expense Type
FY27 Expenditures by Expense Type
i
19.4M
•
OTHER EXPENDITURES $6,325,480 32.62%
• PERSONNEL SERVICES $5,632,350 29.04%
• PURCHASED SERVICES $5,114,460 26.37%
• SUPPLIES $800,453 4.13%
• CAPITAL EXPENDITURES $596,923 3.08%
• INTERNAL CHARGES $488,956 2.52%
• MAINTENANCE&REPAIR $270,391 1.39%
• DEBT EXPENDITURES $163,600 0.84%
Expenditures by Expense Type
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
PERSONNEL SERVICES $5,054,866 $5,085,596 $5,466,225 $5,632,350 3.04%
SUPPLIES $669,797 $730,269 $664,426 $800,453 20.47%
MAINTENANCE&REPAIR $65,376 $282,246 $215,367 $270,391 25.55%
PURCHASED SERVICES $3,929,701 $3,935,180 $3,941,843 $5,114,460 29.75%
DEBT EXPENDITURES $162,200 $8,000 $165,000 $163,600 (0.85%)
OTHER EXPENDITURES $5,130,861 $5,122,679 $5,082,684 $6,325,480 24.45%
CAPITAL EXPENDITURES $312,690 $1,699,782 $503,000 $596,923 18.67%
INTERNAL CHARGES $239,042 $239,042 $373,657 $488,956 30.86%
Total Expenditures $15,564,534 $17,102,794 $16,412,202 $19,392,613 18.16%
FY 2027 Proposed Budget I Wichita Falls Page 133
Proprietary Funds .- Table of Contents
TEXASAli 4 iktp
PROPRIETARY FUNDS
FY 2027 Proposed Budget I Wichita Falls Page 134
Regional Airport Fund Overview .- Table of Contents
Regional Airport Fund Overview
The Wichita Falls Regional Airport Fund is an Enterprise Fund that supports the operations, maintenance, and
development of the Wichita Falls Regional Airport and its Fixed Base Operator (FBO) services. This fund is sustained
through airline agreements,terminal leases,fuel sales, and service fees, allowing the City to manage both commercial
air service and general aviation activities.The fund ensures safe,efficient operations for passengers, pilots,and tenants
while supporting facility improvements,daily maintenance,and customer service at both the airport and the FBO.
Summary
Revenues vs Expenditures Summary
$3 M
$2M
$1 M
0
2025 2026 2027
• Revenue Actual Revenue Budgeted • Expenditures Actual
• Expenditures Budgeted
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2026 FY26 vs
FY 2025 FY 2027
Category Actual Adopted Adopted Budgeted FY27
Budget Budget Budget
Revenues
FACILITY USE REVENUE $825,242 $737,499 $777,579 $713,680 (8.22%)
INTEREST REVENUE $104,037 $93,000 $103,461 $103,746 0.28%
MISC. REVENUES $1,139,806 $1,221,770 $1,251,560 $1,407,000 12.42%
TRANSFERS IN - - $407,702 $520,428 27.65%
OTHER FIN.SOURCES - $280,823 - $100,000 -
Total Revenues 92,069,086 $2,333,092 $2,540,302 $2,844,854 11.99%
Expenditures
PERSONNEL SERVICES $591,684 $479,552 $560,737 $525,645 (6.26%)
FY 2027 Proposed Budget I Wichita Falls Page 135
Regional Airport Fund Overview .- Table of Contents
FY 2025 FY 2026 FY26 vs
FY 2025 FY 2027
Category Actual Adopted Adopted Budgeted FY27
Budget Budget Budget
SUPPLIES $322,468 $468,123 $472,590 $573,150 21.28%
MAINTENANCE&REPAIR $41,889 $117,163 $159,299 $168,100 5.52%
PURCHASED SERVICES $332,768 $306,622 $352,455 $444,795 26.20%
OTHER EXPENDITURES $131,579 $99,977 $258,061 $74,279 (71.22%)
CAPITAL EXPENDITURES $129,715 - - $100,000 -
INTERNAL CHARGES $190,076 $190,076 $283,742 $290,006 2.21%
TRANSFERS OUT - $671,579 $453,418 $668,879 47.52%
Total Expenditures $1,740,179 $2,333,092 $2,540,302 $2,844,854 11.99%
Total Revenues Less Expenditures 5328,907 - - - -
Revenues by Revenue Source
Historical Revenue by Revenue Source
FY2025 $2,069 K
FY2026 I■ $2,540 K
num
FY2027 1 lir $2,845K
O $500K $1,000K $1,500K $2,000K $2,500K $3,000
• OTHER FIN.SOURCES • INTEREST REVENUE • TRANSFERS IN
• FACILITY USE REVENUE 0 MISC. REVENUES
FY27 Revenues by Revenue Source
11
2.84M
• MISC. REVENUES $1,407,000 49.46%
• FACILITY USE REVENUE $713,680 25.09%
• TRANSFERS IN $520,428 18.29%
• INTEREST REVENUE $103,746 3.65%
• OTHER FIN.SOURCES $100,000 3.52%
FY 2027 Proposed Budget I Wichita Falls Page 136
Regional Airport Fund Overview IE Table of Contents
Revenues by Revenue Source
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted
Budget Budget Budgeted Budget
FACILITY USE REVENUE $825,242 $737,499 $777,579 $713,680 (8.22%)
INTEREST REVENUE $104,037 $93,000 $103,461 $103,746 0.28%
MISC. REVENUES $1,139,806 $1,221,770 $1,251,560 $1,407,000 12.42%
TRANSFERS IN - - $407,702 $520,428 27.65%
OTHER FIN.SOURCES - $280,823 - $100,000 -
Total Revenues $2,069,086 $2,333,092 $2,540,302 $2,844,854 11.99%
Expenditures by Expense Type
Historical Expenditures by Expense Type
FY2025 -'- $1,740K
FY2026 II-_MEI $2,540K
FY2027 $�2,845K
0 $500K $1,000K $1,500K $2,000K $2,500K $3,000
• CAPITAL EXPENDITURES • MAINTENANCE&REPAIR • OTHER EXPENDITURES
• INTERNAL CHARGES • TRANSFERS OUT • PURCHASED SERVICES
• SUPPLIES • PERSONNEL SERVICES
FY27 Expenditures by Expense Type
t2.84M ''
• TRANSFERS OUT $668,879 23.51%
• SUPPLIES $573,150 20.15%
• PERSONNEL SERVICES $525,645 18.48%
• PURCHASED SERVICES $444,795 15.64%
• INTERNAL CHARGES $290,006 10.19%
• MAINTENANCE&REPAIR $168,100 5.91%
• CAPITAL EXPENDITURES $100,000 3.52%
• OTHER EXPENDITURES $74,279 2.61%
FY 2027 Proposed Budget I Wichita Falls Page 137
Regional Airport Fund Overview .- Table of Contents
Expenditures by Expense Type
FY 2025 FY2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
PERSONNEL SERVICES $591,684 $479,552 $560,737 $525,645 (6.26%)
SUPPLIES $322,468 $468,123 $472,590 $573,150 21.28%
MAINTENANCE&REPAIR $41,889 $117,163 $159,299 $168,100 5.52%
PURCHASED SERVICES $332,768 $306,622 $352,455 $444,795 26.20%
OTHER EXPENDITURES $131,579 $99,977 $258,061 $74,279 (71.22%)
CAPITAL EXPENDITURES $129,715 - - $100,000 -
INTERNAL CHARGES $190,076 $190,076 $283,742 $290,006 2.21%
TRANSFERS OUT - $671,579 $453,418 $668,879 47.52%
Total Expenditures $1,740,179 $2,333,092 $2,540,302 $2,844,854 11.99%
FY 2027 Proposed Budget I Wichita Falls Page 138
Kickapoo Airport Fund Overview .- Table of Contents
Kicka poo Airport Fund Overview
The Kickapoo Airport Fund is an Enterprise Fund established to support the operations, maintenance, and capital
needs of Kickapoo Airport. Funded primarily through hangar rentals,fuel sales, and service fees,the fund ensures the
airport remains a valuable asset for general aviation, business travel, and economic development in Wichita Falls. The
Airport Fund supports daily operations, facility upkeep, and ongoing improvements, helping to maintain a safe,
accessible, and efficient aviation facility for the community and visiting pilots.
Summary
Revenues vs Expenditures Summary
$2,000K
$1,500K
$1,000K
$500K
0
2025 2026 2027
• Revenue Actual Revenue Budgeted • Expenditures Actual
• Expenditures Budgeted
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Adopted Adopted Proposed FY27
Actual Budget Budget Budget Budget
Revenues
FACILITY USE REVENUE $253,604 $290,100 $276,600 $285,204 3.11%
INTEREST REVENUE $3,235 $4,000 $2,965 $3,285 10.79%
MISC. REVENUES $886,309 $972,313 $902,120 $1,002,000 11.07%
TRANSFERS IN - - $163,193 $145,355 (10.93%)
Total Revenues $1,143,148 $1,266,413 $1,344,878 $1,435,844 6.76%
Expenditures
PERSONNEL SERVICES $355,510 $400,727 $456,915 $419,553 (8.18%)
SUPPLIES $573,758 $450,249 $534,600 $572,100 7.01%
FY 2027 Proposed Budget I Wichita Falls Page 139
Kickapoo Airport Fund Overview .- Table of Contents
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
MAINTENANCE&REPAIR $3,902 $22,465 $27,500 $69,000 150.91%
PURCHASED SERVICES $134,165 $125,384 $126,681 $235,361 85.79%
OTHER EXPENDITURES $4,575 $7,786 $6,636 $2,711 (59.15%)
INTERNAL CHARGES $62,802 $62,802 $96,435 $137,119 42.19%
TRANSFERS OUT - $197,000 $96,111 - (100.00%)
Total Expenditures $1,134,712 61,266,413 $1,344,878 61,435,844 6.76%
Total Revenues Less Expenditures $8,436 - - - -
Revenues by Revenue Source
Historical Revenue by Revenue Source
FY2025 $1,143K
FY2026 nal$1,345K
FY2027 a L. -I$1,436K
0 $400K $800K $1,200K $1,6001
• INTEREST REVENUE • TRANSFERS IN • FACILITY USE REVENUE
• MISC. REVENUES
FY27 Revenues by Revenue Source
1.44M
• MISC. REVENUES $1,002,000 69.78%
• FACILITY USE REVENUE $285,204 19.86%
• TRANSFERS IN $145,355 10.12%
• INTEREST REVENUE $3,285 0.23%
Revenues by Revenue Source
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
FACILITY USE REVENUE $253,604 $290,100 $276,600 $285,204 3.11%
INTEREST REVENUE $3,235 $4,000 $2,965 $3,285 10.79%
MISC. REVENUES $886,309 $972,313 $902,120 $1,002,000 11.07%
FY 2027 Proposed Budget 1 Wichita Falls Page 140
Kickapoo Airport Fund Overview .- Table of Contents
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
TRANSFERS IN - - $163,193 $145,355 (10.93%)
Total Revenues $1,143,148 $1,266,413 $1,344,878 $1,435,844 6.76%
Expenditures by Expense Type
Historical Expenditures by Expense Type
FY2025 k_ Pp $1,135K
FY2026 -,$1,345K
FY2027 mmmmmmmmmmmmmdll $1,436K
O $400K $800K $1,200K $1,6001
• OTHER EXPENDITURES • TRANSFERS OUT • MAINTENANCE&REPAIR
• INTERNAL CHARGES PURCHASED SERVICES • PERSONNEL SERVICES
• SUPPLIES
FY27 Expenditures by Expense Type
di
1.44M
• SUPPLIES $572,100 39.84%
• PERSONNEL SERVICES $419,553 29.22%
• PURCHASED SERVICES $235,361 16.39%
• INTERNAL CHARGES $137,119 9.55%
• MAINTENANCE&REPAIR $69,000 4.81%
• OTHER EXPENDITURES $2,711 0.19%
Expenditures by Expense Type
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
PERSONNEL SERVICES $355,510 $400,727 $456,915 $419,553 (8.18%)
SUPPLIES $573,758 $450,249 $534,600 $572,100 7.01%
MAINTENANCE&REPAIR $3,902 $22,465 $27,500 $69,000 150.91%
PURCHASED SERVICES $134,165 $125,384 $126,681 $235,361 85.79%
OTHER EXPENDITURES $4,575 $7,786 $6,636 $2,711 (59.15%)
INTERNAL CHARGES $62,802 $62,802 $96,435 $137,119 42.19%
FY 2027 Proposed Budget I Wichita Falls Page 141
Kickapoo Airport Fund Overview .- Table of Contents
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
TRANSFERS OUT - $197,000 $96,111 - (100.00%)
Total Expenditures $1,134,712 $1,266,413 $1,344,878 $1,435,844 6.76%
FY 2027 Proposed Budget I Wichita Falls Page 142
Public Transportation Fund Overview .- Table of Contents
Public Transportation Fund Overview
The Public Transportation Fund supports the operation of the Wichita Falls Transit System (FallsRide), providing
reliable fixed-route and demand-response services to the community. FallsRide plays a vital role in connecting
residents to work, school, shopping, and essential services through its various routes, including specialized services
like the Mustangs Shuttle for Midwestern State University and Vernon College students,the MESA route,and the Night
Crawler evening service. The fund helps maintain daily operations, support technology upgrades such as real-time
tracking, and foster partnerships that expand mobility options for Wichita Falls residents.
Summary
Revenues vs Expenditures Summary
$6M
$5M
$4M
$3 M
$2M
$1 M
0
2025 2026 2027
• Revenue Actual Revenue Budgeted • Expenditures Actual
• Expenditures Budgeted
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
Revenues
GRANTS&CONTRIBUTIONS $3,434,358 $4,311,749 $2,535,958 $2,515,791 (0.80%)
FACILITY USE REVENUE $1,566 $250 - $200 -
PERMITS,LICENSES,FEE $262,073 $309,400 $314,400 $314,400 -
MISC. REVENUES $297,257 $341,000 $301,000 $245,000 (18.60%)
TRANSFERS IN $367,318 - $384,326 $1,222,392 218.06%
Total Revenues $4,362,572 $4,962,399 $3,535,684 $4,297,783 21.55%
Expenditures
FY 2027 Proposed Budget I Wichita Falls Page 143
Public Transportation Fund Overview .- Table of Contents
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
PERSONNEL SERVICES $2,037,926 $1,950,344 $1,808,606 $1,971,756 9.02%
SUPPLIES $523,481 $836,350 $473,100 $617,900 30.61%
MAINTENANCE&REPAIR $179,745 $324,000 $226,000 $177,000 (21.68%)
PURCHASED SERVICES $275,318 $341,409 $196,303 $311,892 58.88%
OTHER EXPENDITURES $4,734 $8,388 $8,538 $8,788 2.93%
CAPITAL EXPENDITURES $1,219,460 $1,380,000 $665,000 $950,000 42.86%
INTERNAL CHARGES $121,908 $121,908 $158,137 $260,447 64.70%
Total Expenditures $4,362,572 $4,962,399 $3,535,684 $4,297,783 21.55%
Total Revenues Less Expenditures - - - - -
Revenues by Revenue Source
Historical Revenue by Revenue Source
00
FY2025 �- $4,363K
FY2026 5� I $3,536K
FY2027 °"""""' - $4,298K
O $1,000K $2,000K $3,000K $4,000K $5,000
• FACILITY USE REVENUE • MISC. REVENUES • PERMITS,LICENSES,FEE
• TRANSFERS IN • GRANTS&CONTRIBUTIONS
FY27 Revenues by Revenue Source
4.3 M
..........................................
•
GRANTS&CONTRIBUTIONS $2,515,791 58.54%
• TRANSFERS IN $1,222,392 28.44%
• PERMITS,LICENSES,FEE $314,400 7.32%
• MISC. REVENUES $245,000 5.70%
• FACILITY USE REVENUE $200 0.00%
FY 2027 Proposed Budget I Wichita Falls Page 144
Public Transportation Fund Overview .- Table of Contents
Revenues by Revenue Source
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
GRANTS&CONTRIBUTIONS $3,434,358 $4,311,749 $2,535,958 $2,515,791 (0.80%)
FACILITY USE REVENUE $1,566 $250 - $200 -
PERMITS,LICENSES,FEE $262,073 $309,400 $314,400 $314,400 -
MISC. REVENUES $297,257 $341,000 $301,000 $245,000 (18.60%)
TRANSFERS IN $367,318 - $384,326 $1,222,392 218.06%
Total Revenues $4,362,572 $4,962,399 $3,535,684 $4,297,783 21.55%
Expenditures by Department
Historical Expenditures by Department
FY2025 . .' $4,363K
FY2026 lie $3,536K
FY2027 ul, . $4,298K
O $1,000K $2,000K $3,000K $4,000K $5,000
• PUBLIC TRANSPORTATION PLANNING • TRANSIT HUB OPERATIONS • PUBLIC TRANSPORTATION CAPITAL
• PUBLIC TRANSP PREVENTIVE MAINT • PUBLIC TRANSPORTATION
FY27 Expenditures by Department
ill
11111111 4.3M
•
PUBLIC TRANSPORTATION $2,029,186 47.21%
• PUBLIC TRANSP PREVENTIVE $1,088,281 25.32%
MAINT
• PUBLIC TRANSPORTATION $1,046,000 24.34%
CAPITAL
• TRANSIT HUB OPERATIONS $134,316 3.13%
Expenditures by Department
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Budget Adopted Budget Proposed Budget
Budget
PUBLIC TRANSPORTATION $1,863,399.01 $1,839,001.31 $1,713,767.00 $2,029,186.00 18.41%
FY 2027 Proposed Budget I Wichita Falls Page 145
Public Transportation Fund Overview .- Table of Contents
FY 2025 FY 2026 FY2027 FY26 vs FY27
Category FY 2025 Actual Adopted Budget Adopted Budget Proposed Budget
Budget
PUBLIC TRANSPORTATION $1 268,934.50 $1,476,000.00 $701,000.00 $1,046,000.00 49.22%
CAPITAL
PUBLIC TRANSP $1 022,267.25 $1,435,001.68 $995,504.00 $1,088,281.00 9.32%
PREVENTIVE MAINT
PUBLIC TRANSPORTATION
PLANNING $75,464.76 $90,936.40
TRANSIT HUB OPERATIONS $132,506.51 $121,459.35 $125,413.00 $134,316.00 7.10%
Total Expenditures $4,362,572.03 $4,962,398.74 $3,535,684.00 $4,297,783.00 21.55%
Expenditures by Expense Type
Historical Expenditures by Expense Type
FY2025 I I . $4,363 K
FY2026 JAW ■ $3,536K
FY2027 BVIVI.. 411111 � $4,298K
O $1,000K $2,000K $3,000K $4,000K $5,000
• OTHER EXPENDITURES • INTERNAL CHARGES • MAINTENANCE&REPAIR
• PURCHASED SERVICES • SUPPLIES • CAPITAL EXPENDITURES
• PERSONNEL SERVICES
FY27 Expenditures by Expense Type
11111111
4.3 M 1000
• PERSONNEL SERVICES $1,971,756 45.88%
• CAPITAL EXPENDITURES $950,000 22.10%
• SUPPLIES $617,900 14.38%
• PURCHASED SERVICES $311,892 7.26%
• INTERNAL CHARGES $260,447 6.06%
• MAINTENANCE&REPAIR $177,000 4.12%
• OTHER EXPENDITURES $8,788 0.20%
FY 2027 Proposed Budget I Wichita Falls Page 146
Public Transportation Fund Overview .- Table of Contents
Expenditures by Expense Type
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
PERSONNEL SERVICES $2,037,926 $1,950,344 $1,808,606 $1,971,756 9.02%
SUPPLIES $523,481 $836,350 $473,100 $617,900 30.61%
MAINTENANCE&REPAIR $179,745 $324,000 $226,000 $177,000 (21.68%)
PURCHASED SERVICES $275,318 $341,409 $196,303 $311,892 58.88%
OTHER EXPENDITURES $4,734 $8,388 $8,538 $8,788 2.93%
CAPITAL EXPENDITURES $1,219,460 $1,380,000 $665,000 $950,000 42.86%
INTERNAL CHARGES $121,908 $121,908 $158,137 $260,447 64.70%
Total Expenditures $4,362,572 $4,962,399 $3,535,684 $4,297,783 21.55%
FY 2027 Proposed Budget I Wichita Falls Page 147
Castaway Cove Water Park Fund Overview .- Table of Contents
Castaway Cove Water Park Fund Overview
The Castaway Cove Water Park Fund is an Enterprise Fund established to account for the operations of Castaway Cove
Water Park. The park is managed through a contract with a professional operator, allowing for efficient day-to-day
oversight while the City retains ownership and oversight of capital investments. As a self-supporting operation, the
fund relies on revenues from admissions, concessions, and rentals to cover expenses. In addition to operational costs,
the fund also supports capital improvements and ongoing enhancements to ensure the park remains a vibrant and
attractive recreational destination for residents and visitors alike.
Summary
Revenues vs Expenditures Summary
$4M
$3M 1111
$2M
$1 M
0
2025 2026 2027
• Revenue Actual ' Revenue Budgeted • Expenditures Actual
III Expenditures Over Budget Expenditures Budgeted
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Adopted Adopted Proposed FY27
Actual Budget Budget Budget Budget
Revenues
PROGRAM REVENUE $1,763,033 $1,835,000 $1,884,273 $1,884,320 INTEREST REVENUE $53,735 $62,000 $8,469 $17,165 102.68%
MISC. REVENUES $7,157 $16,500 - - -
Total Revenues $1,823,925 $1,913,500 $1,892,742 $1,901,485 0.46%
Expenditures
PERSONNEL SERVICES $622,953 $565,000 $582,822 $598,048 2.61%
SUPPLIES $333,714 $367,000 $339,380 $323,445 (4.70%)
FY 2027 Proposed Budget I Wichita Falls Page 148
Castaway Cove Water Park Fund Overview .- Table of Contents
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
MAINTENANCE&REPAIR $106,911 $122,000 $55,000 $39,000 (29.09%)
PURCHASED SERVICES $544,636 $634,273 $477,143 $438,327 (8.14%)
OTHER EXPENDITURES $107,150 $43,112 $403,397 $445,822 10.52%
CAPITAL EXPENDITURES $1,199,514 $182,115 $35,000 $56,843 62.41%
Total Expenditures $2,914,879 $1,913,500 $1,892,742 $1,901,485 0.46%
Total Revenues Less Expenditures $(1,090,954) - - - -
Revenues by Revenue Source
Historical Revenue by Revenue Source
FY2025 • $1,824K
FY2026 $1,893K
FY2027 I 5 ,901 K
O $400K $800K $1,200K $1,600K $2,000
L MISC. REVENUES 0 INTEREST REVENUE 0PROGRAM REVENUE
FY27 Revenues by Revenue Source
1.9M
• PROGRAM REVENUE $1,884,320 99.10%
'' INTEREST REVENUE $17,165 0.90%
Revenues by Revenue Source
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted
Budget Budget Budgeted Budget
PROGRAM REVENUE $1,763,033 $1,835,000 $1,884,273 $1,884,320 -
INTEREST REVENUE $53,735 $62,000 $8,469 $17,165 102.68%
MISC. REVENUES $7,157 $16,500 - - -
Total Revenues $1,823,925 $1,913,500 $1,892,742 $1,901,485 0.46%
FY 2027 Proposed Budget I Wichita Falls Page 149
Castaway Cove Water Park Fund Overview .- Table of Contents
Expenditures by Expense Type
Historical Expenditures by Expense Type
FY2025 lIIIL. all- ■ $2,915K
FY2026 I I $1,893K
FY2027I NE
$1,901K
O $50oK $1,000K $1,500K $2,o00K $2,500K $3,000K
• MAINTENANCE&REPAIR • OTHER EXPENDITURES • SUPPLIES
• CAPITAL EXPENDITURES • PURCHASED SERVICES 0 PERSONNEL SERVICES
FY27 Expenditures by Expense Type
I
Nam
1.9M 00
• PERSONNEL SERVICES $598,048 31.45%
• OTHER EXPENDITURES $445,822 23.45%
• PURCHASED SERVICES $439,327 23.05%
• SUPPLIES $323,445 17.01%
di CAPITAL EXPENDITURES $56,843 2.99%
• MAINTENANCE&REPAIR $39,000 2.05%
Expenditures by Expense Type
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
PERSONNEL SERVICES $622,953 $565,000 $582,822 $598,048 2.61%
SUPPLIES $333,714 $367,000 $339,380 $323,445 (4.70%)
MAINTENANCE&REPAIR $106,911 $122,000 $55,000 $39,000 (29.09%)
PURCHASED SERVICES $544,636 $634,273 $477,143 $438,327 (8.14%)
OTHER EXPENDITURES $107,150 $43,112 $403,397 $445,822 10.52%
CAPITAL EXPENDITURES $1,199,514 $182,115 $35,000 $56,843 62.41%
Total Expenditures $2,914,879 $1,913,500 $1,892,742 $1,901,485 0.46%
FY 2027 Proposed Budget I Wichita Falls Page 150
Internal Service Funds .- Table of Contents
TEXASAli 4 iktp
INTERNAL SERVICE FUNDS
FY 2027 Proposed Budget I Wichita Falls Page 151
Fleet Maintenance Fund Overview .- Table of Contents
Fleet Maintenance Fund Overview
The Fleet Maintenance Fund keeps Wichita Falls moving forward by ensuring the City's vehicles and equipment
remain reliable, safe, and ready to serve the community. Fleet provides fuel for City operations and partner agencies
through fueling stations, satellite sites, and mobile fuel delivery. The division offers quality, timely repairs and
maintenance for all City departments and contracted agencies —from light-duty towing and roadside assistance to
prevent downtime, to in-field repairs for off-road equipment. Fleet operations are organized by specialty: the Main
Shop handles major repairs, the Service Station manages routine maintenance, the Small Engine Shop services
specialized equipment, the Fire Shop maintains fire apparatus, and a dedicated technician supports landfill
equipment on-site.Together,these divisions ensure the City's fleet stays mission-ready and responsive to the needs of
Wichita Falls.
Summary
Revenues vs Expenditures Summary
$2oM
$15 M
111111111111111111111111111111111
$loM
$5 M
0
2025 2026 2027
• Revenue Actual • Revenue Surplus Revenue Budgeted
• Expenditures Actual • Expenditures Budgeted
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Adopted Adopted Proposed FY27
Actual Budget Budget Budget Budget
Revenues
FACILITY USE REVENUE $18,000 $18,000 $18,000 $18,000 -
PROGRAM REVENUE $319,629 $366,264 $275,000 $200,000 (27.27%)
MISC. REVENUES $468,679 $164,808 $157,000 $203,500 29.62%
INTERNAL SERVICE REV $13,479,940 $13,711,452 $14,195,162 $15,569,755 9.68%
OTHER FIN.SOURCES - - $1,311,999 $500,000 (61.89%)
FY 2027 Proposed Budget I Wichita Falls Page 152
Fleet Maintenance Fund Overview .- Table of Contents
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
Total Revenues $14,286,248 $14,260,524 $15,957,161 $16,491,255 3.35%
Expenditures
PERSONNEL SERVICES $2,305,977 $2,568,121 $2,426,672 $2,580,016 6.32%
SUPPLIES $3,256,116 $4,875,569 $4,938,866 $4,344,777 (12.03%)
MAINTENANCE&REPAIR $3,104,678 $2,195,938 $1,750,388 $3,199,133 82.77%
PURCHASED SERVICES $156,748 $124,058 $162,158 $126,451 (22.02%)
DEBT EXPENDITURES $1,015,041 $1,225,706 $938,432 $1,225,706 30.61%
OTHER EXPENDITURES $5,591 $17,305 $15,035 $17,305 15.10%
CAPITAL EXPENDITURES $2,572,576 $2,657,517 $5,056,523 $4,875,147 (3.59%)
INTERNAL CHARGES $284,311 $284,311 $357,087 $122,720 (65.63%)
TRANSFERS OUT $312,000 $312,000 $312,000 - (100.00%)
Total Expenditures $13,013,038 $14,260,524 $15,957,161 $16,491,255 3.35%
Total Revenues Less Expenditures 51,273,210 - - - -
Revenues by Revenue Source
Historical Revenue by Revenue Source
FY2025 el $14M
FY2026 ' $16M
FY2027
$16M
O $4M $8M $12M $16M
FACILITY USE REVENUE • PROGRAM REVENUE • MISC. REVENUES
4 OTHER FIN.SOURCES • INTERNAL SERVICE REV
FY27 Revenues by Revenue Source
I
s
"' 16.5M
▪ INTERNAL SERVICE REV $15,569,755 94.41%
• OTHER FIN.SOURCES $500,000 3.03%
• MISC. REVENUES $203,500 1.23%
• PROGRAM REVENUE $200,000 1.21%
• FACILITY USE REVENUE $18,000 0.11%
FY 2027 Proposed Budget I Wichita Falls Page 153
Fleet Maintenance Fund Overview .- Table of Contents
Revenues by Revenue Source
FY 2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27t
Budget Budget Budget Budget
FACILITY USE REVENUE $18,000 $18,000 $18,000 $18,000 -
PROGRAM REVENUE $319,629 $366,264 $275,000 $200,000 (27.27%)
MISC. REVENUES $468,679 $164,808 $157,000 $203,500 29.62%
INTERNAL SERVICE REV $13,479,940 $13,711,452 $14,195,162 $15,569,755 9.68%
OTHER FIN.SOURCES - - $1,311,999 $500,000 (61.89%)
Total Revenues $14,286,248 $14,260,524 $15,957,161 $16,491,255 3.35%
Expenditures by Expense Type
Historical Expenditures by Expense Type
FY2025 $13M
FY2026 „I $16M
FY2027 °° II $16M
0 $4M $8M $12M $16M
• OTHER EXPENDITURES • PURCHASED SERVICES • TRANSFERS OUT
• INTERNAL CHARGES • DEBT EXPENDITURES • PERSONNEL SERVICES
• MAINTENANCE&REPAIR • CAPITAL EXPENDITURES • SUPPLIES
FY27 Expenditures by Expense Type
III
1110
16.5M
•
CAPITAL EXPENDITURES $4,875,147 29.56%
• SUPPLIES $4,344,777 26.35%
• MAINTENANCE&REPAIR S3,199,133 19.40%
• PERSONNEL SERVICES $2,580,016 15.64%
• DEBT EXPENDITURES $1,225,706 7.43%
• PURCHASED SERVICES $126,451 0.77%
• INTERNAL CHARGES $122,720 0.74%
• OTHER EXPENDITURES $17,305 0.10%
FY 2027 Proposed Budget I Wichita Falls Page 154
Fleet Maintenance Fund Overview .- Table of Contents
Expenditures by Expense Type
FY 2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
PERSONNEL SERVICES $2,305,977 $2,568,121 $2,426,672 $2,580,016 6.32%
SUPPLIES $3,256,116 $4,875,569 $4,938,866 $4,344,777 (12.03%)
MAINTENANCE&REPAIR $3,104,678 $2,195,938 $1,750,388 $3,199,133 82.77%
PURCHASED SERVICES $156,748 $124,058 $162,158 $126,451 (22.02%)
DEBT EXPENDITURES $1,015,041 $1,225,706 $938,432 $1,225,706 30.61%
OTHER EXPENDITURES $5,591 $17,305 $15,035 $17,305 15.10%
CAPITAL EXPENDITURES $2,572,576 $2,657,517 $5,056,523 $4,875,147 (3.59%)
INTERNAL CHARGES $284,311 $284,311 $357,087 $122,720 (65.63%)
TRANSFERS OUT $312,000 $312,000 $312,000 - (100.00%)
Total Expenditures $13,013,038 $14,260,524 $15,957,161 $16,491,255 3.35%
FY 2027 Proposed Budget I Wichita Falls Page 155
Information Technology Fund Overview .- Table of Contents
nformatoi n Technology Fund Overview
The Information Technology Fund supports the City's mission to achieve maximum efficiency and productivity by
integrating people, processes, and technology. Through the use of advanced tools, innovative methods, and strategic
partnerships, the IT Department delivers solutions that enhance operations across all departments. By providing
reliable technology services and support, IT helps ensure the City can effectively serve the community and meet
evolving service demands.
Summary
Revenues vs Expenditures Summary
$6M
$5M
$4M
$3 M
$2M
$1 M
0
2025 2026 2027
• Revenue Actual Revenue Budgeted • Expenditures Actual
• Expenditures Budgeted
Comprehensive Fund Summary
Comprehensive Fund Summary
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Adopted Adopted Proposed FY27
Actual Budget Budget Budget Budget
Revenues
MISC. REVENUES $20,689 - - -INTERNAL SERVICE REV $4,347,210 $4,312,210 $4,519,257 $4,926,695 9.02%
OTHER FIN.SOURCES - $387,370 $453,638 $569,635 25.57%
Total Revenues $4,367,899 $4,699,580 $4,972,895 $5,496,330 10.53%
Expenditures
PERSONNEL SERVICES $1,597,014 $1,698,476 $1,710,236 $1,707,145 (0.18%)
SUPPLIES $259,087 $236,777 $264,831 $264,632 (0.08%)
MAINTENANCE&REPAIR $1,730,508 $2,018,663 $2,227,351 $2,561,017 14.98%
FY 2027 Proposed Budget I Wichita Falls Page 156
Information Technology Fund Overview .- Table of Contents
FY 2025 FY 2025 FY 2026 FY 2027 FY26 vs
Category Actual Adopted Adopted Proposed FY27
Budget Budget Budget Budget
PURCHASED SERVICES $469,521 $367,248 $381,035 $480,305 26.05%
OTHER EXPENDITURES $17,310 $25,399 $25,399 $25,399 CAPITAL EXPENDITURES $311,240 $345,154 $355,000 $440,000 23.94%
INTERNAL CHARGES $7,863 $7,863 $9,043 $17,832 97.19%
Total Expenditures $4,392,543 $4,699,580 $4,972,895 $5,496,330 10.53%
Total Revenues Less Expenditures $(24,645) - - - -
Revenues by Revenue Source
The Information Technology(IT) Department is funded through internal service charges allocated to City departments
based on service levels and support needs.These charges cover core operating expenses such as personnel,software
licensing, infrastructure maintenance,and system support. In FY 2027,the department's total financing also includes
the strategic use of fund balance to support capital purchases and one-time technology investments.These include
network upgrades,server replacements,cybersecurity enhancements,and other non-recurring initiatives essential to
maintaining a secure and modern IT environment. Using fund balance in this manner allows the City to fund critical
technology needs without increasing ongoing internal service charges,while maintaining long-term financial stability
within the fund.
Historical Revenue by Revenue Source
FY2025 $4,368 K
FY2026 $4,973K
FY2027 $5,496K
0 $1,000K $2,000K $3,000K $4,000K $5,000K $6,000
• MISC. REVENUES ' OTHER FIN.SOURCES i INTERNAL SERVICE REV
FY27 Revenues by Revenue Source
5.5M
• INTERNAL SERVICE REV $4,926,695 89.64%
• OTHER FIN.SOURCES $569,635 10.36%
FY 2027 Proposed Budget I Wichita Falls Page 157
Information Technology Fund Overview .- Table of Contents
Revenues by Revenue Source
FY 2025 FY 2026 FY 2027 FY26 vs FY27
Category FY 2025 Actual Adopted Adopted Proposed
Budget Budget Budget Budget
MISC. REVENUES $20,689 - - - -
INTERNAL SERVICE REV $4,347,210 $4,312,210 $4,519,257 $4,926,695 9.02%
OTHER FIN.SOURCES - $387,370 $453,638 $569,635 25.57%
Total Revenues $4,367,899 $4,699,580 $4,972,895 $5,496,330 10.53%
Expenditures by Expense Type
Historical Expenditures by Expense Type
FY2025 -.I $4,393K
MI $FY2026 4,973K
FY2027 lo I $5,496K
O $1,000K $2,000K $3,000K $4,000K $5,000K $6,000
• INTERNAL CHARGES • OTHER EXPENDITURES • SUPPLIES
• CAPITAL EXPENDITURES • PURCHASED SERVICES • PERSONNEL SERVICES
• MAINTENANCE&REPAIR
FY27 Expenditures by Expense Type
ioillIIII 1
1,0111100,
.amwm... 5.5 M
• MAINTENANCE&REPAIR $2,561,017 46.60%
• PERSONNEL SERVICES $1,707,145 31.06%
• PURCHASED SERVICES $480,305 8.74%
• CAPITAL EXPENDITURES $440,000 8.01%
• SUPPLIES $264,632 4.81%
• OTHER EXPENDITURES $25,399 0.46%
INTERNAL CHARGES $17,832 0.32%
Expenditures by Expense Type
FY 2025 FY 2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
PERSONNEL SERVICES $1,597,014 $1,698,476 $1,710,236 $1,707,145 (0.18%)
FY 2027 Proposed Budget I Wichita Falls Page 158
Information Technology Fund Overview .- Table of Contents
FY 2025 FY2026 FY 2027
Category FY 2025 Actual Adopted Adopted Proposed FY26 vs FY27
Budget Budget Budget Budget
SUPPLIES $259,087 $236,777 $264,831 $264,632 (0.08%)
MAINTENANCE&REPAIR $1,730,508 $2,018,663 $2,227,351 $2,561,017 14.98%
PURCHASED SERVICES $469,521 $367,248 $381,035 $480,305 26.05%
OTHER EXPENDITURES $17,310 $25,399 $25,399 $25,399 -
CAPITAL EXPENDITURES $311,240 $345,154 $355,000 $440,000 23.94%
INTERNAL CHARGES $7,863 $7,863 $9,043 $17,832 97.19%
Total Expenditures $4,392,543 $4,699,580 $4,972,895 $5,496,330 10.53%
FY 2027 Proposed Budget I Wichita Falls Page 159
Capital Improvement Plan .- Table of Contents
Capital Improvement Plan
The Capital Improvement Plan serves as a strategic roadmap that outlines our organization's commitment to
enhancing the community's infrastructure and assets. This comprehensive document guides long-term investment
decisions by identifying key goals, planned projects, funding strategies, and implementation timelines. It reflects a
forward-looking approach to responsibly managing public resources while addressing the evolving needs of our
community.
Capital Budgeting Process
The capital budget process is a structured approach used by an organization to plan, evaluate, and allocate resources
for long-term investments in infrastructure, equipment, and major assets. This process begins with the identification
of capital needs by departments or stakeholders, followed by the submission of project requests that include
justifications,cost estimates,and expected timelines.
These requests are reviewed and prioritized based on criteria such as community impact, regulatory requirements,
alignment with strategic goals, and available funding. Once prioritized,the selected projects are incorporated into the
Capital Improvement Plan (CIP) and proposed as part of the annual budget.
Funding sources may include general fund revenues, bonds, grants, or dedicated capital funds. The approved capital
budget then serves as the authorization to begin planning, design, and implementation. Progress is monitored
through ongoing financial oversight and project management to ensure accountability and successful delivery.
Basis for Capital Revenue and Expenditures Estimates
Revenue estimates are based on anticipated funding sources such as general obligation bonds, certificates of
obligation, grants, intergovernmental contributions, user fees, and transfers from operating funds. Each source is
evaluated for availability, reliability,and alignment with project timelines.
Expenditure estimates are prepared based on detailed project scopes, cost assessments from engineering or
departmental staff, inflation factors, and historical costs of similar projects. Estimates also consider the timing of
expenditures over multi-year periods, potential cost escalations, and life cycle maintenance needs. This structured
approach ensures capital budgets are both realistic and aligned with long-term financial planning.
Definitions and Criteria for Capital Projects
The criteria for determining capital projects for the City of Wichita Falls are based on a combination of strategic
alignment, community need, financial feasibility, and long-term value. Projects are prioritized when they support the
goals outlined in the City's Capital Improvement Plan, particularly those that enhance infrastructure, improve public
safety, or address critical service needs. Community impact is a key factor,with priority given to projects that promote
public health, safety, and equity across neighborhoods. Financial considerations also play a major role—projects with
secured or matchable funding, such as grants or intergovernmental contributions, are favored, as are those that
reduce long-term operating or maintenance costs. Technical readiness, including engineering feasibility and project
timing, is reviewed to ensure responsible implementation.Additionally, regulatory compliance and legal mandates are
considered to ensure that the City meets all applicable standards. This comprehensive approach ensures that capital
investments are strategically planned, fiscally responsible, and responsive to the evolving needs of the Wichita Falls
community.
FY 2027 Proposed Budget I Wichita Falls Page 160
One Year Plan lE Table of Contents
One Year Plan
The FY 2027 Capital Improvement Program includes more than $100.5 million FY27 Total Capital Requested
in investments that will strengthen public safety, modernize critical $100,509,441
infrastructure, enhance parks and recreational amenities, and improve the
City's long-term operational efficiency. The program is highlighted by the
construction of the Wichita Falls Justice Center, continued rehabilitation of
the 1961 Cypress Water Treatment Plant, renovations at The Falls, and major
quality-of-life projects including the Lake Wichita Hike & Bike Trail and FY27 Total Funding Requested
Hamilton Park Tennis Center.Additional investments support ongoing street, $100 509 441
water, sewer, stormwater, fleet, technology, and facility improvements, 1 f
ensuring the City continues to maintain and enhance the infrastructure and
services that support a growing and thriving community.
FY27 Total Funding Requested by Source
101 M
• General Fund $63,823,158 63.50%
• Water/Sewer Fund $22,779,250 22.66%
• Sanitation Fund S5,224,120 5.20%
• Fleet Maintenance Fund $4,875,147 4.85%
• Stormwater Fund $1,664,000 1.66%
• Grants/Outside Funding $1,112,343 1.11%
• Hotel/Motel/Venue Tax Fund $591,423 0.59%
• Information Technology Fund $440,000 0.44%
FY 2027 Proposed Budget I Wichita Falls Page 161
One Year Plan .- Table of Contents
FY27 Total Funding Requested by Department
\\\
■ 101 M
• BUILDING MAINTENANCE $41,871,250 41.66%
SERVICES
• PUBLIC WORKS $18,811,250 18.72%
• PARKS AND RECREATION $12,410,000 12.35%
• GENERAL CITY RECREATION $5,087,843 5.06%
• SANITATION $4,724,120 4.70%
• FLEET MAINTENANCE $4,570,697 4.55%
• STREET MAINTENANCE $3,200,000 3.18%
• MICROFILTRATION REV $2,600,000 2.59%
OSMOSIS
• STORM WATER $1,664,000 1.66%
LAKE RINGGOLD $1,000,000 0.99%
PUBLIC TRANSPORTATION $950,000 0.95%
CAPITAL
• GENERAL CITY POLICE $584,858 0.58%
• GENERAL TRAFFIC $530,500 0.53%
ENGINEERING
• TRANSFER STATION $500,000 0.50%
COMMUNITY $500,000 0.50%
DEVELOPMENT/PLANNING
• HOTEL/MOTEL VENUE TAX $491,423 0.49%
• INFORMATION SYSTEMS $440,000 0.44%
• WATER PURIFICATION $248,000 0.25%
• WASTEWATER TREATMENT $120,000 0.12%
• REGIONALAIRPORTFBO $100,000 0.10%
• GOLF COURSE $95,500 0.10%
ADMINISTRATION
MPEC $7,500 0.01%
• TRANSPORTATION PLANNING $2,500 0.00%
GRANT
FY 2027 Proposed Budget I Wichita Falls Page 162
Multi-Year Plan .- Table of Contents
Capital Improvement Multi-Year Plan
The FY 2027—FY 2031 Capital Improvement Program provides a long-term framework for identifying and planning the
City's infrastructure, facility, equipment, and community investment needs. While the first year of the CIP reflects
projects proposed for funding as part of the FY 2027 budget, Years 2-5 represent anticipated future needs and
priorities that will continue to be evaluated as projects develop and funding becomes available.
The five-year plan also includes conceptual projects and long-range initiatives that are still in the formative stages of
planning. Projects such as the Cental Services Fuel Station Rehabilitation and multiple Fire Department House
Renovations have been identified as potential future capital priorities but have not yet progressed sufficiently to
establish reliable scope, cost estimates, timelines, or funding sources. Although no estimated cost is currently
assigned, these initiatives are included in the Capital Improvement Program below to recognize their potential long-
term importance and allow them to remain part of the City's broader capital planning process.
Future capital needs are largely driven by significant water and wastewater infrastructure, including the long-term
development of Lake Ringgold, along with continued investments in streets, public facilities, fleet replacement,
sanitation, parks and recreation, technology, and other essential City infrastructure. Funding is anticipated from a
combination of enterprise and General Fund resources, grants and outside funding, dedicated funds, reserves, and
other financing sources.
The five-year CIP is a planning document and does not represent a commitment or appropriation of future funding.
Projects, including conceptual initiatives, will be reviewed and refined annually as additional information becomes
available. Scope, cost estimates, schedules, priorities, and funding strategies may change to reflect community needs,
financial capacity,emerging opportunities,and the City's strategic priorities.
FY27 - FY31 Total Funding Requested by Source
$300M
$239M
$200M
$154M
$101 M
$100M
$44M $57M �illl
0
2027 2028 2029 2030 2031
Funding by Source Totals(all years)
• Unknown $311,075,000 52.19%
• Water/Sewer Fund $108,064,250 18.13%
• General Fund $94,528,921 15.86%
• Fleet Maintenance Fund $24,645,147 4.14%
• Grants/Outside Funding $23,542,343 3.95%
• Sanitation Fund $18,049,120 3.03%
• Hotel/Motel/Venue Tax Fund $10,138,291 1.70%
• Stormwater Fund $3,664,000 0.61%
• Information Technology Fund $2,290,000 0.38%
FY 2027 Proposed Budget I Wichita Falls Page 163
Multi-Year Plan .- Table of Contents
FY27 - FY31 Total Funding Requested by Department
$300M
$239M
$200M
$154M
m m
$101 M
$100M
$ $57M
44M
� o
0
2027 2028 2029 2030 2031
Funding by Department Totals(all years)
• LAKE RINGGOLD $303,000,000 50.84%
• PUBLIC WORKS $99,596,250 16.71%
• BUILDING MAINTENANCE $47,713,700 8.01%
SERVICES
• STREET MAINTENANCE $25,000,000 4.19%
• FLEET MAINTENANCE $23,440,697 3.93%
• SANITATION $15,919,120 2.67%
• GENERAL CITY PARK $14,000,000 2.35%
MAINTENANCE
• LANDFILL $12,575,000 2.11%
• PARKS AND RECREATION $12,410,000 2.08%
MPEC $9,154,368 1.54%
• GENERAL CITY RECREATION $8,237,843 1.38%
• MICROFILTRATION REV $5,100,000 0.86%
OSMOSIS
• PUBLIC TRANSPORTATION $3,850,000 0.65%
CAPITAL
• STORM WATER $3,664,000 0.61%
REGIONAL AIRPORT $2,500,000 0.42%
OPERATIONS
• INFORMATION SYSTEMS $2,290,000 0.38%
• GENERAL TRAFFIC $2,210,500 0.37%
ENGINEERING
• GENERAL CITY POLICE $1,768,171 0.30%
• GOLF COURSE $1,075,500 0.18%
ADMINISTRATION
• TRANSFER STATION $630,000 0.11%
• REGIONALAIRPORTFBO $500,000 0.08%
COMMUNITY $500,000 0.08%
DEVELOPMENT/PLANNING
• HOTEL/MOTEL VENUE TAX $491,423 0.08%
• WATER PURIFICATION $248,000 0.04%
• WASTEWATER TREATMENT $120,000 0.02%
• TRANSPORTATION PLANNING $2,500 0.00%
GRANT
FY 2027 Proposed Budget I Wichita Falls Page 164
Multi-Year Plan .- Table of Contents
Conceptual Capital Improvement Plans
In addition to projects with established cost estimates and anticipated funding sources, the five-year Capital
Improvement Program includes several conceptual projects and long-range initiatives that remain in the early stages
of planning. These projects have been identified as potential future capital priorities but have not yet progressed
sufficiently to establish reliable scopes,cost estimates,timelines,or funding strategies.
Including these initiatives in the CIP recognizes their potential long-term importance and ensures they remain part of
the City's ongoing capital planning discussions. As additional planning, feasibility analysis, and cost information
become available,these projects may be further developed and incorporated into future funding plans.
The following table identifies conceptual capital projects currently being considered as part of the City's long-term
Capital Improvement Program.
Central Services Fuel Station
Rehabilitation
Fire Administration New Build or
Renovation
Fire Station 1 and 4 Remodel
Fire Station 6 and 9 New Builds
Sanitation Operations Center
FY 2027 Proposed Budget I Wichita Falls Page 165
Project Types .- Table of Contents
Capital Improvement Plan - Project Types
FY27 - FY31 Capital Costs By Project Type
im
00
596M
• Water and Sewer $407,551,250 68.38%
• Building and Facilities $69,945,334 11.74%
• Vehicles and Wheeled $41,780,547 7.01%
Equipment
• Other Improvements $38,587,500 6.47%
• Roadways $27,165,000 4.56%
• Other Equipment $8,677,441 1.46%
• Computers and Related $2,290,000 0.38%
Equipment
Water and Sewer
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Lake Ringgold $1,000,000 $1,000,000 $1,000,000 $100,000,000 $200,000,000 $303,000,000
Water Main Replacement $2,350,000 $6,600,000 $6,600,000 $2,600,000 $2,600,000 $20,750,000
Sewer Line Replacement $2,290,000 $6,500,000 $6,500,000 $2,540,000 $2,540,000 $20,370,000
Water Distribution Facility So So $500,000 $19,500,000 $0 $20,000,000
East Pressure Plane Expansion So S2,500,000 $9,000,000 $0 $0 $11,500,000
1961 Cypress Plant Rehabilitation $9,400,000 $0 $0 $0 $0 $9,400,000
Lift Station Rehabilitation $1,250,000 $1,500,000 $1,500,000 $1,750,000 $1,750,000 $7,750,000
Other Storm Water Improvements $500,000 $500,000 $500,000 $500,000 $500,000 $2,500,000
Reverse Osmosis Pump Electronics S2,000,000 So So So So $2,000,000
Microfiltration System $350,000 $375,000 $375,000 $375,000 $375,000 $1,850,000
4th Pressure Plane Expansion $1,660,250 $0 $0 $0 $0 $1,660,250
Lake Kickapoo Pump Station Rehab $o $150,000 $1,500,000 $0 $0 $1,650,000
Large Valve Replacement Program $300,000 $325,000 $325,000 $325,000 $325,000 $1,600,000
Reverse Osmosis System $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000
Stormwater-Quail Creek Phase $1,100,000 $0 $0 $0 $0 $1,100,000
Resource Recovery Clarifier Repairs $120,000 $115,000 $115,000 $115,000 $0 $465,000
Water/Sewer Main upsizing $70,000 $70,000 $70,000 $70,000 $70,000 $350,000
Lift Station SCADA System Upgrade $60,000 $60,000 $65,000 $70,000 $70,000 $325,000
Replacement Discharge Valves $31,000 $0 $0 $0 $0 $31,000
Total Water and Sewer $22,731,250 $19,945,000 $28,300,000 $128,095,000 $208,480,000 $407,551,250
Building and Facilities
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Wichita Falls Justice Center $40,000,000 $o $0 $0 $0 $40,000,000
Weeks Park Tennis Court Renovation $5,026,000 $0 $0 $0 $0 $5,026,000
J.S.Bridwell Ag Center-Climate Control $0 $0 $0 $3,000,000 $0 $3,000,000
General Aviation Terminal Replacement $0 $50o,000 $2,000,000 $0 $0 $2,500,000
MPEC Exhibit Hall HVAC Replacement(8 Units) $0 $2,446,868 $0 SO $0 $2,446,868
FY 2027 Proposed Budget I Wichita Falls Page 166
Project Types IE Table of Contents
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Castaway Cove Water Park Improvements $56,843 $100,000 $100,000 $2,100,00o $0 $2,356,843
Ray Clymer Exhibit Hall-Air Wall Replacement $o $2,000,000 $o $o $o $2,000,000
Martin Luther King Center Renovation $91,soo $0 $o $o $1,433,000 $1,524,800
Meals on Wheels Building Renovation $0 $1,506,180 $o $0 $o $1,506,180
City-Wide HVAC System replacements $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000
KYC-Bleachers $0 $0 $1,500,00o $0 $0 $1,500,000
Central Services Refurbishment $304,450 $300,000 $300,000 $300,000 $0 $1,204,450
Fire Station 4 Remodel $1,175,000 $0 $0 $0 SO $1,175,000
Champions Course Improvements $95,500 $60,000 $800,000 $60,000 $60,000 $1,075,500
Regional Airport-FBO Improvements $100,000 $100,000 $100,000 $100,000 $100,000 $500,000
Sanitation Operations Center-Permitting $500,000 $o $o So So $500,000
O'Reilly Park Spash Pad $500,000 $0 $o So So $500,000
Venue Tax Improvements $491,423 $0 $0 $o $o $491,423
Field and Stream Facility Renovation $0 So So $440,440 $0 $440,440
Lucy Park Log Cabin Refurbishment $0 $0 $362,830 $0 $0 $362,830
KYC-Commissary Kitchen and Suites Bar $0 $0 $0 $200,00o $o $200,000
Remodel
Transfer Station Scale Repair So So $130,00o So So $130,000
50 Plus Zone Refresh $5,000 $0 $0 $0 $0 $5,000
Total Building and Facilities $48,646,016 $7,313,048 $5,592,830 $6,500,440 $1,893,000 $69,945,334
Vehicles and Wheeled Equipment
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
City-Wide Fleet Replacements $4,424,927 $4,500,000 $4,550,000 $4,600,000 $4,650,000 $22,724,927
Automated Curb-side Trash Truck $870,854 $1,410,000 $1,425,000 $1,440,000 $1,460,000 $6,605,854
Transit Bus Replacement $900,000 $9oo,000 $900,000 $900,00o $0 $3,600,000
Commercial Front-End Loader Sanitation Truck $785,592 $460,000 $460,000 $460,000 $460,000 $2,625,592
Alley Sideload Refuse Collection Vehicle $340,674 $370,000 $370,000 $370,000 $370,000 $1,820,674
Compactor $0 $1,50o,0o0 So So So $1,500,000
WaterTruck $847,000 $0 $0 SO So $847,000
JetVac Recycle Unit-NEW $680,0o0 $0 $0 $0 $0 $680,000
Trommel Screen $500,000 $0 $0 $0 SO $500,000
Transfer Trailers $300,000 $0 $0 $0 SO $300,000
Grapple Truck $240,000 $o $o So So $240,000
Container Carrier Truck $145,000 $o $o $0 So $145,000
Skid Steer $120,000 $0 $0 $0 $0 $120,000
Kubota Mowers(2) $64,000 $o So $0 So $64,000
Small Machinery $7,500 So So So So $7,500
Total Vehicles and Wheeled Equipment $10,225,547 $9,140,000 $7,705,000 $7,770,000 $6,940,000 $41,780,547
Other Improvements
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Landfill Cell Expansion $o $0 $o 53,075,000 $s,o00,000 $11,075,000
Circle Trail Spur#1 $o $o $8,000,000 $0 So $8,000,000
The Falls Renovation $7,000,000 $0 $0 $0 $0 $7,000,000
Circle Trail Spur#2 $0 $0 $0 $0 $6,000,000 $6,000,000
Hike and Bike Trail-Lake Wichita $5,410,000 So So So $0 $5,410,000
South Sports Complex Lighting Upgrades $o $850,000 $0 $0 $0 $850,000
Bus Shelter Project $50,000 $50,000 $50,oo0 $50,oo0 $50,000 $250,000
Transportation Planning Grant $2,500 So $o $o So $2,500
Total Other Improvements $12,462,500 $900,000 $8,050,000 $3,125,000 $14,050,000 $38,587,500
Roadways
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Streets Rehabilitation 53,000,000 $4,000,000 $5,000,000 $6,000,000 $6,000,000 $24,000,000
Alley Maintenance 5350,000 $400,000 $450,000 $450,000 $450,000 $2,100,000
Sidewalk Installation&Maintenance Program $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000
FY 2027 Proposed Budget I Wichita Falls Page 167
Project Types .- Table of Contents
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Jersey Barriers $50,000 $15,000 $0 $0 $0 $65,000
Total Roadways $3,600,000 $4,615,000 $5,650,000 $6,650,000 $6,650,000 $27,165,000
Other Equipment
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Water and Sewer Motors and Pumps $600,000 $610,000 $615,000 $620,000 $620,000 $3,065,000
Traffic System Components $470,500 $475,000 $480,000 $485,000 $0 $1,910,500
AXON-Taser 10 $199,485 $199,485 $199,485 $199,485 $199,485 $997,425
Central Services Equipment $145,770 $185,000 $190,000 $195,000 $0 $715,770
Axon Enterprise Body Cameras $311,855 $311,855 $0 $0 $0 $623,710
Landfill Windscreens $75,000 $75,000 $100,000 $100,000 $100,000 $450,000
Street Light Components $60,000 $60,000 $60,000 $60,000 $60,000 $300,000
Water Lab Equipment $248,000 $0 $0 $0 $0 $248,000
Sanitation Equipment $170,00o So So So So $170,000
Axon Enterprise Cameras-Additional Units $73,518 $73,518 $0 $0 $0 $147,036
Standby Generator $50,000 $0 $0 $0 $0 $50,000
Total Other Equipment $2,404,128 $1,989,858 $1,644,485 $1,659,485 $979,485 $8,677,441
Computers and Related Equipment
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Annual Network Infrastructure $440,000 $455,000 $460,000 $465,000 $470,000 $2,290,000
Total Computers and Related Equipment $440,000 $455,000 $460,000 $465,000 $470,000 $2,290,000
FY 2027 Proposed Budget I Wichita Falls Page 168
Departments .- Table of Contents
Capital Improvement Plan - Departments
FY27 - FY31 Capital Costs by Department
\ 1I
596 M
•
LAKE RINGGOLD $303,000,000 50.84%
• PUBLIC WORKS $99,596,250 16.71%
• BUILDING MAINTENANCE $47,713,700 8.01%
SERVICES
• STREET MAINTENANCE $25,000,000 4.19%
• FLEET MAINTENANCE $23,440,697 3.93%
• SANITATION $15,919,120 2.67%
• GENERAL CITY PARK $14,000,000 2.35%
MAINTENANCE
• LANDFILL $12,575,000 2.11%
PARKS AND RECREATION $12,410,000 2.08%
MPEC $9,154,368 1.54%
• GENERAL CITY RECREATION $8,237,843 1.38%
• MICROFILTRATION REV $5,100,000 0.86%
OSMOSIS
• PUBLIC TRANSPORTATION $3,850,000 0.65%
CAPITAL
• STORM WATER $3,664,000 0.61%
REGIONAL AIRPORT $2,500,000 0.42%
OPERATIONS
• INFORMATION SYSTEMS $2,290,000 0.38%
44, GENERAL TRAFFIC $2,210,500 0.37%
ENGINEERING
• GENERAL CITY POLICE $1,768,171 0.30%
• GOLF COURSE $1,075,500 0.18%
ADMINISTRATION
• TRANSFER STATION $630,000 0.11%
• COMMUNITY $500,000 0.08%
DEVELOPMENT/PLANNING
REGIONALAIRPORTFBO $500,000 0.08%
• HOTEL/MOTEL VENUE TAX $491,423 0.08%
• WATER PURIFICATION $248,000 0.04%
• WASTEWATER TREATMENT $120,000 0.02%
• TRANSPORTATION PLANNING $2,500 0.00%
GRANT
FY 2027 Proposed Budget I Wichita Falls Page 169
Departments IE Table of Contents
LAKE RINGGOLD
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Lake Ringgold Si,000,000 Si,000,000 S1,000,000 S1o°,o00,00o Szo0,o00,cum $303,000,000
Total LAKE RINGGOLD $1,000,000 $1,000,000 $1,000,000 $100,000,000 $200,000,000 $303,000,000
PUBLIC WORKS
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Water Main Replacement $2,350,000 $6,600,000 $6,600,000 $2,600,000 $2,600,000 $20,750,000
Sewer Line Replacement $2,290,000 $6,500,000 $6,500,000 $2,540,000 $2,540,000 $20,370,000
Water Distribution Facility So So $5o0,000 $19,500,000 $0 $20,000,000
East Pressure Plane Expansion $o $2,500,000 $9,000,00o So $0 $11,500,000
1961 Cypress Plant Rehabilitation $9,400,000 $0 $0 $0 $0 $9,400,000
Lift Station Rehabilitation $1,250,000 $1,500,000 $1,500,000 $1,750,000 $1,750,000 $7,750,000
Water and Sewer Motors and Pumps $600,00o $61o,o00 $615,000 $620,000 $620,000 $3,065,000
4th Pressure Plane Expansion $1,660,250 $0 $0 $0 $0 $1,660,250
Lake Kickapoo Pump Station Rehab So $150,000 61,500,000 S0 So $1,650,000
Large Valve Replacement Program $300,000 $325,000 $325,000 $325,000 $325,000 $1,600,000
JetVac Recycle Unit-NEW $68o,o0O So So So So $680,000
Resource Recovery Clarifier Repairs $120,000 $115,000 $115,000 $115,000 So $465,000
Water/Sewer Main upsizing $70,000 $70,000 $70,000 $70,000 $70,000 $350,000
Lift Station SCADA System Upgrade $60,000 $60,000 $65,000 $70,000 $70,000 $325,000
Replacement Discharge Valves $31,00o So So So So $31,000
Total PUBLIC WORKS $18,811,250 S18,430,000 $26,790,000 S27,590,000 $7,975,000 $99,596,250
BUILDING MAINTENANCE SERVICES
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Wichita Falls Justice Center S40,000,000 $0 $0 $o So $40,000,000
Martin Luther King Center Renovation $91,800 $0 $0 $0 $1,433,000 $1,524,800
Meals on Wheels Building Renovation So $1,506,1so $0 $o $o $1,506,180
City-Wide HVAC System replacements $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000
Central Services Refurbishment $304,450 $300,000 $300,000 $300,000 $0 $1,204,450
Fire Station 4 Remodel $1,175,000 $0 $0 $0 $0 $1,175,000
Field and Stream Facility Renovation $0 $0 $0 $440,440 $0 $440,440
Lucy Park Log Cabin Refurbishment $o $0 $362,830 $0 $o $362,830
Total BUILDING MAINTENANCE SERVICES $41,871,250 $2,106,180 $962,830 $1,040,440 $1,733,000 $47,713,700
STREET MAINTENANCE
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Streets Rehabilitation $3,000,000 $4,000,000 $5,000,000 $s,0oo,000 $6,000,000 $24,000,000
Sidewalk Installation&Maintenance Program $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000
Total STREET MAINTENANCE $3,200,000 $4,200,000 $5,200,000 $6,200,000 $6,200,000 $25,000,000
FLEET MAINTENANCE
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
City-Wide Fleet Replacements $4,424,927 $4,500,000 $4,550,000 $4,500,000 $4,650,000 $22,724,927
Central Services Equipment 5145,770 $185,000 $190,000 $195,000 SO $715,770
Total FLEET MAINTENANCE $4,570,697 $4,685,000 $4,740,000 $4,795,000 $4,650,000 $23,440,697
SANITATION
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Automated Curb-side Trash Truck $870,854 $1,410,000 $1,425,000 $1,440,000 $1,460,000 $6,605,854
Commercial Front-End Loader Sanitation Truck $785,592 $460,000 $460,000 $460,000 $460,000 $2,625,592
Alley Maintenance $350,000 $400,000 $450,000 $450,000 $450,000 $2,100,000
Alley Sideload Refuse Collection Vehicle $340,674 $370,000 $370,000 $370,000 $370,000 $1,820,674
Water Truck $847,000 $0 $0 $0 $0 $847,000
Trommel Screen $500,000 So $o So So $500,000
FY 2027 Proposed Budget I Wichita Falls Page 170
Departments IE Table of Contents
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Landfill Windscreens $75,000 $75,000 S1o0,00o S1o0,00o S1oo,o00 $450,000
TransferTrailers $300,000 $o So So $o $300,000
Grapple Truck $240,000 $o $0 $o $o $240,000
Sanitation Equipment $170,000 $o $0 $0 $o $170,000
Container Carrier Truck $145,000 $0 $0 SO SO $145,000
Jersey Barriers $50,000 $15,000 $0 $0 SO $65,000
Standby Generator S50,coo So So So So $50,000
Total SANITATION $4,724,120 $2,730,000 $2,805,000 $2,820,000 $2,840,000 $15,919,120
GENERAL CITY PARK MAINTENANCE
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Circle Trail Spur#1 $0 $0 $6,000,000 $0 $0 $8,000,000
Circle Trail Spur#2 $0 $o $0 $0 $6,000,000 $6,000,000
Total GENERAL CITY PARK MAINTENANCE So So $8,000,00o So $6,000,000 $14,000,000
LANDFILL
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Landfill Cell Expansion So So So $3,075,000 $8,000,000 $11,075,000
Compactor So $1,500,000 So S0 $0 $1,500,000
Total LANDFILL $0 $1,500,000 $0 $3,075,000 $8,000,000 $12,575,000
PARKS AND RECREATION
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
The Falls Renovation $7,000,000 SO SO $0 $0 $7,000,000
Hike and Bike Trail-Lake Wichita $5,410,000 $0 $0 $0 $0 $5,410,000
Total PARKS AND RECREATION $12,410,000 So $o So $o $12,410,000
MPEC
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
J.S. BridwellAgCenter-ClimateControl $o $o $o $3,000,000 $o $3,000,000
MPEC Exhibit Hall HVAC Replacement(8 Units) So S2,446,668 So So So $2,446,868
Ray Clymer Exhibit Hall-Air Wall Replacement So $2,000,000 $0 $0 $0 $2,000,000
KYC-Bleachers So SO $1,500,000 $0 $0 $1,500,000
KYC-Commissary Kitchen and Suites Bar So So $o $200,000 $0 $2oo,o00
Remodel
Small Machinery $7,500 $0 $0 $0 $0 $7,500
Total MPEC $7,500 $4,446,868 $1,500,000 $3,200,000 $0 $9,154,368
GENERAL CITY RECREATION
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Weeks Park Tennis Court Renovation $5,026,000 $0 $o $0 $0 $5,026,000
Castaway Cove Water Park Improvements $56,843 $100,000 $100,000 $2,100,000 So $2,356,843
South Sports Complex Lighting Upgrades So $850,000 SO So $0 6850,000
50 Plus Zone Refresh $5,000 SO SO SO $0 $5,000
Total GENERAL CITY RECREATION $5,o87,843 $950,000 $100,000 $2,100,00o $o $8,237,843
MICROFILTRATION REV OSMOSIS
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Reverse Osmosis Pump Electronics $2,000,000 $0 $0 $0 So $2,000,000
Microfiltration System $350,000 $375,000 $375,000 $375,000 $375,000 $1,850,000
Reverse Osmosis System $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000
Total MICROFILTRATION REV OSMOSIS $2,600,000 $625,000 $625,000 $625,000 $625,000 $5,100,000
FY 2027 Proposed Budget I Wichita Falls Page 171
Departments IE Table of Contents
PUBLIC TRANSPORTATION CAPITAL
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Transit Bus Replacement $900,000 $900,000 $900,000 $900,000 $0 $3,600,000
Bus Shelter Project $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Total PUBLIC TRANSPORTATION CAPITAL $950,000 $950,000 $950,000 $950,000 $50,000 $3,850,000
STORM WATER
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Other Storm Water Improvements $500,000 $500,000 $500,000 $500,000 $500,000 $2,500,000
Stormwater-Quail Creek Phase 3 $1,100,000 $0 $0 $o $0 $1,100,000
Kubota Mowers(2) $64,00o SO SO $0 SO S64,000
Total STORM WATER $1,664,000 $500,000 $500,000 $500,000 $500,000 $3,664,000
REGIONAL AIRPORT OPERATIONS
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
General Aviation Terminal Replacement SO $500,000 $2,000,000 $0 $0 $2,500,000
Total REGIONAL AIRPORT OPERATIONS $0 $500,000 $2,000,000 $0 $0 $z,soo,000
INFORMATION SYSTEMS
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Annual Network Infrastructure $440,000 $455,000 $460,000 $465,000 $470,000 $2,290,000
Total INFORMATION SYSTEMS $440,000 $455,000 $460,000 $465,000 $470,000 $2,290,000
GENERAL TRAFFIC ENGINEERING
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Traffic System Components $470,500 $475,000 $480,000 $485,000 $0 $1,910,500
Street Light Components S60,000 S60,000 S60,000 $60,000 $60,000 $300,000
Total GENERAL TRAFFIC ENGINEERING $530,500 $535,000 $540,000 $545,000 $60,000 $2,210,500
GENERAL CITY POLICE
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
AXON -Taser10 $199,485 $199,485 $199,485 $199,485 $199,485 $997,425
Axon Enterprise Body Cameras $311,855 $311,855 $0 $0 $0 $sz3,710
Axon Enterprise Cameras-Additional Units $73,518 $73,518 $0 $0 $0 $147,036
Total GENERAL CITY POLICE $584,858 $584,858 $199,485 $199,485 $199,485 $1,768,171
GOLF COURSE ADMINISTRATION
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Champions Course Improvements S95,500 $60,000 $800,000 $60,000 $60,000 $1,075,500
Total GOLF COURSE ADMINISTRATION $95,500 $60,000 $800,000 $60,000 $60,000 $1,075,500
TRANSFER STATION
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Sanitation Operations Center-Permitting $500,000 SO $0 $0 $0 $500,000
Transfer Station Scale Repair $0 $0 $130,000 $0 $0 $130,000
Total TRANSFER STATION $500,00o So $130,000 $0 $o $630,000
COMMUNITY DEVELOPMENT/PLANNING
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
O'Reilly Park Spash Pad $500,000 $0 $0 $0 $0 $500,000
Total COMMUNITY DEVELOPMENT/PLANNING $500,00o So So So So $500,000
FY 2027 Proposed Budget I Wichita Falls Page 172
Departments IE Table of Contents
REGIONAL AIRPORT FBO
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Regional Airport-FBO Improvements $100,000 $100,000 $100,000 $100,000 $100,000 $500,000
Total REGIONALAIRPORTFBO S1oo,o00 $100,000 $100,00o S1oo,o00 $100,000 $500,000
HOTEL/MOTEL VENUE TAX
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Venue Tax Improvements $491,423 $0 $0 $0 $0 $491,423
Total HOTEL/MOTEL VENUE TAX $491,423 So $o So $0 $491,423
WATER PURIFICATION
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
...................................................................................
Water Lab Equipment $248,000 $0 $0 $o $o $248,000
Total WATER PURIFICATION $248,000 So So So So $248,000
WASTEWATER TREATMENT
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Skid Steer $120,000 $0 $0 $0 $0 $120,000
Total WASTEWATER TREATMENT $120,000 $0 $0 $0 $0 $120,000
TRANSPORTATION PLANNING GRANT
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Transportation Planning Grant $2,500 $0 $0 $0 $0 $2,500
Total TRANSPORTATION PLANNING GRANT $2,500 $0 $0 $0 $0 $2,500
FY 2027 Proposed Budget I Wichita Falls Page 173
Expenditures ,- Table of Contents
Capital Improvement Plan - Expenditures
FY27 - FY31 Expenditures by Fund
1111 00
m
596M
• Unknown $311,075,000 52.19%
• Water/Sewer Fund $108,064,250 18.13%
• General Fund $94,528,921 15.86%
• Fleet Maintenance Fund $24,645,147 4.14%
• Grants/Outside Funding $23,542,343 3.95%
• Sanitation Fund $18,049,120 3.03%
• Hotel/Motel/Venue Tax Fund $10,138,291 1.70%
• Stormwater Fund $3,664,000 0.61%
• Information Technology Fund $2,290,000 0.38%
Unknown
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Lake Ringgold $0 $0 $0 $100,000,000 $200,000,000 $300,000,000
Landfill Cell Expansion $0 $0 $0 $3,075,000 $8,000,000 $11,075,000
Total Unknown $o So $o $103,075,000 $208,000,000 $311,075,000
Water/Sewer Fund
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Water Main Replacement $2,350,000 $6,600,000 $6,600,000 $2,600,000 $2,600,000 $20,750,000
Sewer Line Replacement $2,290,000 $6,500,000 $6,500,000 $2,540,000 $2,540,000 $20,370,000
Water Distribution Facility $o $0 $500,000 $19,500,000 $0 $20,000,000
East Pressure Plane Expansion So $2,500,000 $9,000,000 $0 So $11,500,000
1961 Cypress Plant Rehabilitation $9,400,000 So So So So $9,400,000
Lift Station Rehabilitation $1,250,000 $1,500,000 $1,500,000 $1,750,000 $1,750,000 $7,750,000
Water and Sewer Motors and Pumps $600,000 $610,000 $615,000 $620,000 $620,000 $3,065,000
Lake Ringgold $1,000,000 $1,000,000 $1,000,000 $0 So $3,000,000
Reverse Osmosis Pump Electronics $2,000,000 $0 $0 $0 $0 $2,000,000
Microfiltration System $350,000 $375,000 $375,000 $375,000 $375,000 $1,850,000
4th Pressure Plane Expansion $1,660,250 $0 $0 $0 $0 $1,660,250
Lake Kickapoo Pump Station Rehab $0 $150,000 $1,500,000 So $0 $1,650,000
Large Valve Replacement Program $300,000 $325,000 $325,000 $325,000 $325,000 $1,600,000
Reverse Osmosis System $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000
letVac Recycle Unit-NEW $680,000 $0 $0 $0 $0 $680,000
Resource Recovery Clarifier Repairs $120,000 $115,000 $115,000 $115,000 $0 $465,000
Water/Sewer Main upsizing $70,000 $70,000 $70,000 $70,000 $70,000 $350,000
Lift Station SCADASystem Upgrade $60,000 $60,000 $65,000 $70,000 $70,000 $325,000
Water Lab Equipment $248,000 $0 $0 $0 $0 $248,000
Skid Steer $120,000 $0 $0 $0 $0 $120,000
Replacement Discharge Valves $31,000 $0 $0 $0 $0 $31,000
FY 2027 Proposed Budget I Wichita Falls Page 174
Expenditures .- Table of Contents
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Total Water/Sewer Fund $22,779,250 $20,055,000 $29,415,000 $29,215,000 $8,600,000 $108,064,250
General Fund
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Wichita Falls Justice Center $4o,o0o,000 $o $o $o $o $40,000,000
Streets Rehabilitation $3,000,000 $4,000,000 $5,000,000 $6,000,000 $6,000,000 $24,000,000
The Falls Renovation $7,000,000 $o $o $o $o $7,000,000
Hike and Bike Trail-Lake Wichita $5,410,000 $o $0 $0 $o $5,410,000
Weeks Park Tennis Court Renovation $5,026,000 So So So So 55,026,00o
Traffic System Components $470,500 $475,000 $480,000 $485,000 $0 $1,910,500
Martin Luther King Center Renovation 591,800 $0 $0 $0 51,433,000 $1,524,800
Meals on Wheels Building Renovation $0 $1,506,180 $0 $0 $0 $1,506,180
City-Wide HVAC System replacements $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000
Fire Station 4 Remodel $1,175,000 $0 $0 $0 $0 $1,175,000
Sidewalk Installation&Maintenance Program $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000
AXON-Taserl0 $199,485 $199,485 $199,485 $199,485 $199,485 $997,425
South Sports Complex Lighting Upgrades $o $850,000 $o $o $o $850,000
Axon Enterprise Body Cameras $311,855 $311,855 $0 $0 $0 $623,710
O'Reilly Park Spash Pad $500,000 $0 $0 $0 $0 $500,000
Field and Stream Facility Renovation $0 $0 $0 $440,440 $0 $440,446
Lucy Park Log Cabin Refurbishment $0 $0 $362,830 $0 $0 $362,830
Street Light Components $60,000 $60,000 $60,000 $60,000 $60,000 $300,000
General Aviation Terminal Replacement $0 $50,000 $200,000 $0 $0 $250,000
Axon Enterprise Cameras-Additional Units 673,518 $73,518 $o $o $o $147,036
50 Plus Zone Refresh $5,000 $0 $o $0 $0 $5,000
Total General Fund $63,823,158 $8,026,038 $6,802,315 $7,684,925 $8,192,485 $94,528,921
Fleet Maintenance Fund
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
City-Wide Fleet Replacements $4,424,927 $4,500,000 $4,550,000 $4,600,000 $4,650,000 $22,724,927
Central Services Refurbishment $304,450 $300,000 $300,000 $300,000 $0 $1,204,450
Central Services Equipment 5145,770 5185,000 5190,000 5195,000 $0 $715,770
Total Fleet Maintenance Fund $4,875,147 $4,985,000 $5,040,000 $5,095,000 $4,650,000 $24,645,147
Grants/Outside Funding
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Circle Trail Spur#1 $0 $0 $8,000,000 $0 $0 $8,000,000
Circle Trail Spur#2 $0 $0 $0 $0 $6,000,000 $6,000,000
Transit Bus Replacement $900,000 $900,000 $900,000 $900,000 $0 $3,600,000
Castaway Cove Water Park Improvements $56,843 $100,000 $100,000 $2,100,000 $0 $2,356,843
General Aviation Terminal Replacement $o $450,000 $1,800,000 $o $o $2,250,000
Champions Course Improvements $95,500 $60,000 $800,000 $60,000 $60,000 $1,075,500
Bus Shelter Project $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Small Machinery $7,500 $0 $0 $0 $0 $7,500
Transportation Planning Grant $2,500 $0 $0 $0 $0 $2,500
Total Grants/Outside Funding $1,112,343 $1,560,000 $11,650,000 $3,110,000 $6,110,000 $23,542,343
Sanitation Fund
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Automated Curb-side Trash Truck 5870,854 $1,410,000 51,425,000 51,440,000 $1,460,000 $6,605,854
Commercial Front-End Loader Sanitation Truck $785,592 $460,000 $460,000 $460,000 $460,000 $2,625,592
Alley Maintenance $350,000 $400,000 $450,000 $450,000 $450,000 $2,100,000
Alley Sideload Refuse Collection Vehicle $340,674 $370,000 $370,000 $370,000 $370,000 $1,820,674
Compactor $o $1,500,000 $o $o $o $1,500,000
WaterTruck $847,000 $o $0 $o $o $847,000
Sanitation Operations Center-Permitting $500,000 $0 $0 $0 $0 $500,000
FY 2027 Proposed Budget I Wichita Falls Page 175
Expenditures IE Table of Contents
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Trommel Screen $500,000 So So So So $500,000
Landfill Windscreens $75,000 $75,00o S1oo,o0o S1oo,o0o S1oo,o00 $450,000
Transfer Trailers $300,000 $o $o $o $o $300,000
Grapple Truck $240,000 $o So So $o $240,000
Sanitation Equipment $170,00° $0 $0 $0 $0 $170,000
Container Carrier Truck $145,00° $0 $0 $0 $0 $145,000
Transfer Station Scale Repair So So $130,000 $0 $0 $130,000
Jersey Barriers $50,000 $15,000 $0 $0 $0 $65,000
Standby Generator $50,000 $o So So $o $50,000
Total Sanitation Fund $5,224,120 $4,230,000 $2,935,000 $2,820,000 $2,840,000 $18,049,120
Hotel/Motel/Venue Tax Fund
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
J.S. Bridwell Ag Center-Climate Control $0 $0 $o $3,000,000 $0 $3,000,000
MPEC Exhibit Hall HVAC Replacement(8 Units) $o $2,446,868 $o $0 $o $2,446,868
Ray Clymer Exhibit Hall-Air Wall Replacement So $2,000,00o So So So $2,000,000
KYC-Bleachers $0 So $1,500,000 $0 $0 $1,500,000
Regional Airport-FBO Improvements $100,000 $100,000 $100,000 $100,000 $100,000 $500,000
Venue Tax Improvements $491,423 So So $0 $0 $491,423
KYC-Commissary Kitchen and Suites Bar $0 $0 $0 $200,000 $0 $200,000
Remodel
Total Hotel/Motel/Venue Tax Fund $591,423 $4,546,868 $1,600,000 $3,300,000 $100,000 $10,138,291
Stormwater Fund
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Other Storm Water Improvements $500,000 $500,000 $500,000 $500,000 $500,000 $2,500,000
Stormwater-Quail Creek Phase 3 $1,100,000 $0 So So So $1,100,000
Kubota Mowers(2) $64,000 $0 $0 $0 $0 $64,000
Total Stormwater Fund $1,664,000 $500,000 $500,000 $500,000 $500,000 $3,664,000
Information Technology Fund
Category FY2027 FY2028 FY2029 FY2030 FY2031 Total
Annual Network Infrastructure $440,000 $455,000 $460,000 $465,000 $470,000 $2,290,000
Total Information Technology Fund $440,000 $455,000 $460,000 $465,000 $470,000 $2,290,000
FY 2027 Proposed Budget I Wichita Falls Page 176
Appendix .- Table of Contents
Appendix
FY 2027 Proposed Budget I Wichita Falls Page 177
Bonds Payable Statement IE Table of Contents
CITY OF WICHITA FALLS, TEXAS
NOTES TO THE FINANCIAL STATEMENTS
SEPTEMBER 30,2025
Bonds Payable
Bonds payable as of September 30, 2025 are comprised of the following
individual issues:
FY 2027 Proposed Budget I Wichita Falls Page 178
Bonds Payable Statement IE Table of Contents
Range Final Annual Serial Bonds Bonds
of Maturity Payments Authorized Outstandi
Interest Date ng,
Rates At 9/30/25
General Obligation Bonds:
General Obligation 2.00%- 9/01/26 $200,000 to $9,650,000 $1,105,000
Refunding
Bonds, Series 2015A 5.00% $1,105,000
General Obligation 0.73%- 9/01/26 $110,000 to I 2,885,000 310,000
Refunding
Bonds, Series 2015B 3.48% $310,000
General Obligation 12.00%- I 9/01/38 I $550,000 to 16,345,000 12,005,000
Bonds,
Series 2018A I 5.00% I I $1,155,000
General Obligation 2.00% - 10/01/28 $80,000 to 6,170,000 2,735,000
Refunding
Bonds, Series 2018B 4.00% $725,000
General Obligation 4.00% 9/01/31 $140,000 to 1,675,000 1,080,000
Refunding
Bonds, Series 2021 $195,000
General Obligation 10.40%- I 9/01/33 $85,000 to 7,595,000 5,840,000
Refunding
Bonds,Taxable Series I 2.03% $865,000
2021
I I
Total General 23,075,000
Obligation Bonds
Combination Tax and
Revenue Bonds:
Combination Tax and 2.00%- 9/01/33 $530,000 to I 19,875,000 9,455,000
Revenue
Certificates of 3.375% $1,315,000
Obligation, Series 2013
Combination Tax and 12.00%- 9/01/33 $505,000 to 13,000,000 675,000
Revenue
FY 2027 Proposed Budget I Wichita Falls Page 179
Bonds Payable Statement IE Table of Contents
Certificates of Obligation,I 4.625% $905,000
Series 2013A
2013A Combination Tax 0.00%- 3/01/45 $890,000 to 33,545,000 23,890,000
and Revenue
Certificates of 2.12% $1,425,000
Obligation, Series 2015
Total Combination Tax
and Revenue
Bonds 34,020,000
Revenue Bonds:
Water&Sewer System 2.00% - 8/01/27 $2,635,000 to 74,005,000 12,140,000
Revenue
Refunding Bonds, Series 5.00% $9,705,000
2016
Venue Tax Revenue 4.00% 9/01/50 $45,000 to 2,680,000 2,425,000
Bonds,
Series 2020 $150,000
Total Revenue Bonds 14,565,000
Total All Bonds $71.660.000
FY 2027 Proposed Budget I Wichita Falls Page 180
Truth in Taxation Worksheet r- Table of Contents
2026 Tax Rate Calculation Worksheet Ftnm5O85
Taxing Units OtherThan School Districts or Water Districts
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.1fltrrttll Fi'ni, , l.ic c'1ann n11 I1111[i ih Hluld LI}I:.tit 11'1.441 L pilaw(It11 noes pi L-1.51LIXI i(Ir 1a„'I L-6I,1I4111666 Ilk 1.11r 4II 1,lI.1[IVII.1r141.1191!IJ LI}I I.
Tax,I ei un11s 111111t inillnle.1 hly1xi link to a d,o,„E 1.{I I;1a1,widoalses the accuracy lal each entry in the 5al,lksheel ether than an anti y making a mathematical calculation.'Sauce
mole,i.5t5 1}I1151 l ell ll.}6li Vf ata 111r•D41 4YUr1,511m1,a s1d.Nit h1L911lIl,IIpfl11rl.L'f t•11 wolkdieo}.
[I'I44'46 hiy'1roflirik:
SECTION 1:NO.New=ReveriueTax Rate
The NP111 tax edit 0TI:llit II,tr 11t11111{N1 ow;11lI Oh,the rol.liolllhip Ix'l0C,tl I tr'vo r,x Ihho plow y odI arl'1 lot 1111,E lUIl 17l yea11}utt:111r1:11.10 rote Mar wool produce the sable mount
of taxes{none.0t,u§^1}It applied let the Saferproperlie Ih I,ve taxed In both.yo`'arcW11Lllappialsal`value:lIIllleaIe,the NNE 1.1xImo 411o11AdeLrive.
the NItAI Ian ran,talr4a416111Iy i{the Qin')o1 t11,'N1111 r,.c canscal4rl;1[Loi tor I-OP 11 syrx'of lax th 01011Ili Ia JIa°M1.
Mile uncommon,II II pntiiI11e for a taxing u1111 t:l pral'Flde an exenn1Alfll1 for ur11j°r11,1111tt11.11lfe.111d f}jllra0ullt l,ixei II1 11th Cate,the 1ax11,11 mut will need 1a calculate the NNIIl too
fate lItp iI,il�.ly II}I Ill 111,Y111111arlt.e and.opoiat.isr1§lax and ItIll dot's lax Ihl e11 a,1,11h1c 114n 0II 1ponorl713 1ricietho..
w, 1 No•New-Revertaat lrla%Ie%Wit:IW AinourFetible
1. Met year total 1.mablevalue II Ir•I'r.•...m111rnol thepri.xyeti,1,1xahlev,11tlt'1wI the pow yev Indudoaly':xirtl<Inlcrlkswlcr
L161 y115r 5 i I to to.,511{II I;1-x.1,1'I;'I.E.11::?1••-,,{LIIMS,6.J'31;{FI 1}Ix-IRIS lm.rl11 IAIx'111{1{1 L1.'1 i.114}1.V.11 L IMr{'01111115Ir{1111 111Lr04';1{Ij1151111{f111 I\{11119,
Iby p31VpL:.rty•,.ltlt''I.9l':'i I I,.,III.:,:1.n•s 1.11Id11 S,h.lpree.12,1{,II 111fy 2'3(will,1616.1 41114 4I64116'u1 oo Ij0 Ill 11164E r}l.rhos runt lnLh,d',a rile uik.iL1k'Trill('
a1 hofll1leAt 5411h'.,x,„rill:},,,I i I deelt4:111)11111'/},711 r 111e caplued yallh cull 1.1x II7 rorY1t171 ilfi•xl{II1j id illlti11101L1 I.made by dedik InIk111F
taxer,IYt la'llt fl11l11 ie7t I 7,911,EiN.752
Or,nw yt;ac tax ceilings.(,yur'1:,..111:t and yilrll ix 011119,doltt l I Enter rho VI,x oar tn1 a1 t,nxa1}re...aloe of Iwinc,:teall,.wi lh lax Leili1Igs.
.II If 11,1i1,;;Ih4c:111)151,-1o11{f,iil 1Y 11 Y'i1"•.'/114r1 dull'l*>Ill{dt1{'11r 41164.6101 01166.4 I dxirl{I I.II lif,onto O.11 ylful l.1L1119{1111.Id1 1I ill I bt•teat
11M I}';id11111.111 y4'41 Ix'.1 Fir I'll y`L ISM I111r1it'II1t'a'1f1 I air.6S III older ul dlry7l}text IIS L-d11.•IlI'41.' s 1}
3 ;'r:111'i.l.,° r„, r 1,'1r:I.:1,1y1ed taxable value.Subtract Line 2 hewn line I. s 7,911,N89.762
#. Prior year to/al'atop 1.,dI.Ex1„I,', O.892516O
$ - 5100
5- Prior year suable nailer lost hleti•v l,•'. I,IIrI li16:;.115 41,:1:1;41,•n h:•,1„;r{h1{e1ti 111. 11r','yr.rr',as rr.e15wwd
A. ,original prior year S P it va III s 56-778.774
6. I'rlor year values.',mulllr09 from Oa1a.1 court dedslninu; ..... .$ 47.225.010
C. prior yp.1r 6,11446 1 nut."cl,l'.I,I I Ir,.l,:.1` ;9.561.m4
r�r/xC_Ilf0i011;hala,a'1.0-1';a.n
Tex irx,:}ac L,i0 l rldl
'T.,,T,,1-1r f1'01;E 1a1
'Tux is':,.ln S74r:11 IiI
h41rn1dt-,rlopL.d by:11'x.Kiilm1nrni1a10111011IirniLtluI1(c.l ep,'Ey FibILsiisr.lniL•(:641WAnn P{yr Add lun0i001(1'A1'S,visit:4:omplreiller.texas.govetaxe$}F}rope[ty-tax
��4'ti•'S.
FY 2027 Proposed Budget I Wichita Falls Page 181
Truth in Taxation Worksheet r- Table of Contents
71A2t'rTaiRatPCAltiPIirtionW0rlitilrtrt-Taxing1,Inits011irrThanSchooll ltLrl riot'W'altrlhatri(is Form50-RS9
Line No.14ew te Verlile Tax RaleWorksheet AntountJRate
6. Prior year taxable valhor aaabjrcI to an apprail under Cli rpter 42,di,of July 2S.
A_ Prior;mar ARE.ter . . . . . . 7.341.E
B. Prior year eiryruled value: . 1 003.COD
C. Prior year undisputed watue. iILiir,c I li II14r7 A.' s 0.100.000
7- Prior year Chapter 42 related adjusted raluet-Add lin{5(:,s1xlI roe IC, s16.051944
6- Prior year taxable value.adjusted for actual and potential court•.ordered adjuslrnents.Arid Linr:+,Intl l irlc J, 7.927.151.596
9- Prior year tamable value of properly In Iereitpry thr Iaxiug unit deannexedliter lan.1 01 Itrepri or year.I in ni IL:i I.•
nitA indrA111..9..491lriI1101y. , 251,543
.
10. Prior year taxable value lost because property first qua1lfled for an exemption In the current year.II IN:t,lxinrl I niir in...1 nkn'1l two
tnertllaail tMtrriIutllxn.arar 11 it Ild Inset¢a'bern,-<n.lhr anldr'in dl 1-km11Ar-LI rr17m,n1.110 Ito- rx1114ili4l.10011 uit.ski rant ine kilt.'rill,.
bDitdu lii1100rxY1I;rp06d1ty17II.iiiiI;leIripo1,71}'riki loci caupti aL.Nil.that lowWiIin the amount orpolcerlrar ofariexisdng
1„xrrllp,l inn 9n I IA,r ILPi 111 wl0r t iltti nor tit-db.:.1171,iw r'FCrlllatir,l7 OP rtvllatIL^laxaLdc Y, LiL`.,
A. Abiol lute exempts Doti lire pxiir year rim s 22.4.93.572
El. Par dal exemptions.Covent y4ar rexermtion arlirlum or clrlent year prscerntage exemplar-1
Sn171 r^.x 1::11'1•dl't',714R: .. 219'0213•0M
C. Value loto.subs t,il ni F. s 242.422.r�,Ii 0
11. Prior year lamable value Intl hacause property first qualified for aprkCul turd iµp4411(19d Or 1•d•1 L ti rnber appraiti4 reCreiIlenali
scenic appraisal or public access alrport spedatappraisal In the current year.Woo*proper bloc that gil.ilitiirl tlir the fnst time In the
1137 111 j u,nr'rinl ilium slot`pxtnpi'd I`a'•IFoil aprl•I1i6od ill Ihr furinr y(w.
A- Prior market ,,,,,,,,,, 5 307.t100_
B. (urrrl7-yoarpradlictidtyor special appraltedvalue..,,,,,.................. -S 3,360
C. Valu, •nx0. .:t:u.:t;l:halliF. 104440
12. Total adjustments for lost value..Add Line€4,10C and I IC. 24,2.9711 15
—._
13. Prior year captured value of property In a TIP,Irani Itsr 41,1a1 vallrt'.,I 1hi'p111Pr yxr.r c.4a4I1rtil d{a1x.I:a..<;. 11ut'ali prr,,ptity Irnriiblt:lll:a
tax,nn lu17n1 al.1 lax rnrtatiiutrlI 11I7,ridirlg 7151t0 far'lids llic plum p coil I11:..1'x-I,1taaI.r'171TI%Ito Ird.'It tli,-r,xxnrlq emit
has no captured 4spraisedu,llut'lnti17e 1dfr.enter :35 °976:9
14. Prior year total value-%ulatr,ltx tiny 1!and lint 121Purn brit
15. Adjusted prior year total levy......I1%ISIy Lunt'4 try Ilim 1.1 and dimly Iiy Stw.I ; r,1.527.019
16. Tart€refull lie el ftlr yearn proce din y the pr iar tit year.I Intna Iht',II1:.111xi Iil a ou 1':'II II IIIt+I Ly'irk.ICI 111,1.111:1 I;ir i.i.;I::-,p'x l<ndlnfl
I,n I is ;,.'r. lypesofIeIt11ph u'tderisielnx faxIniio5ntlir,n15.7511): II,,h;'1 xrecu -..rin1Inn,I.. k,.'tIInnn31.11
I I 1r::ty.11:r,,Uuaf1N irlcltlrlt ra:lrlll.l:I'Ii Iht'prior tea ytvr,LW,lint:apptio o1 tr I,rx yc,uspyrt+ttvlill{t Itrl pxi��1 r`Ix yt,u ; 131.435
11. Aditlste d prior year levy with refunds.Add lines 15 and ft." s yl 652.424
IINlbl
▪ 'ixlAt1
'Tom.-asCe:rr5:.441 ni
'lc.,'ix i.:ds 424,0(c)
.T-O r;vr.,,Ar S71,F1;',11"
"r.x xis{<J,t16 1;11i;s..11'-Sf
I.,radtld,tnsut,npat'c.vISIL:roexipnLioller.texas.go uIaxeslpropierty-sax
FY 2027 Proposed Budget I Wichita Falls Page 182
Truth in Taxation Worksheet r- Table of Contents
7 jTjcRato(nlurliliipriWarlr$hlte1-TSxingIJniIs01JlesrThrinS.4hpall)nrri{tsarWarrDistrrtls Faroe':50-B55
Lane No-Hew-ftenenueiaxilateWorksheet T Arnountal to
1S. Tntal t wren year Iax,hlr value an lilt.currant yoar ca•r ri fird applaisa.I roll today.!I:r, /:I: III. !I:I r r>.Yly t,O Sheet
et1,I11ai1'{I''..1 ;!":.IIr:111 IL.Wk"II I:'r::1.'1 rax:llllL•4 lrr'thlulnrl.O1r'a'iilviiik,t7.tailings;will i'14x1tueir1I,xi:it:,0).Ihese harnessuarkinclude
1Nlri)Ohnkalai r!NIL'f.5 n1 0111t1 u1::n 11%111.
7.661,766,170
• Countli.$1 IncluderahlraadrollingsiackvaluesrnreSedbytheC,iniphoIler'snlrice:....................... -$
C. Pollution control and energy storage system exemption:Mac the:aalul:or properly OXiinc5101
Iw theaurrint lax year lot du first line...IS pI011ni1inn un1Ful or energy staaagesystem F nynTIy,. . •$ 6
D. Tax Increment financing l fFedurt 111u cumin year iapllend appFnlaed value of mop-eel):kaxa4>le
Ety i taint!L1111t in a Ian ink 144l11411 II lrret,S1rn1Y11191r1a-tux Rill'h fill`L1119111r yi al Lrni-t 110{Fi ii1alotf
into LI11-1a14 rlxrHlit ail lurid.Da rI n1 Inc II i{Iv any 1 o w 111 nlol1 y val'IN'1 1I d Rrll Lk'I n1.11.111441 ill L iru:.i'1 Lailaw.IS
fdjli$Srl KWh.1,Silo loc.!IiIr.'a lone ni4141 hn•r,dlr,ubsll•41 s,'Fxlhnkl.rly I,lr 1r04:11 r1-insct•56'own I.rrllno u41PFr1
luirn h41.1 ,"L rum lIn'o,lal Prom I roan Sll-Ili}......---. , -S 71.7015.521
E Total ceufrinl lwarvalut-Add Aand ft,theln tubhaet C and a 7.890.DS9.8413
19. Tolal value of properties under protest or not Included on ccrtlfled appraisal roll.
A. Current year taxable value of properties under protest,the Ails''a1111rarce1 sail ilicia lot i11 pnalxlilie'S
use IliLllli EthEL prllr,I fits'hi i nliinirt {''.Hill S,Volpe'!hill L'lil'I,.T'11nWt'l'r i r,I!Y i i'c1 4,hitii:•Il any.
or an estimate ell lira'Valhi'if fix'ta,,padrei v,i it,.For e.ac 19 IiI Ihc'pinto lmol under prole,I tic,!1111'Invest
al lino-np valu .Fll hr lh{.Iulal..•alaro 11941 I111)14'1 `........... .. .. .... g 6
Curiorl1 1'05rvaluo-of proper:1W rtol under prolesr arIntludad airy cW11Bod*walla!roll.lb allies
apprartor tar/ei l,1Y:lnq tiros I a lit of tiNP"?o taxable ft{ipt'r I.e.c That I1Yh niiin'I aElpra1t41 knows al}n1Fl bur
Hill inn!whirl in Ihi•allpnii'it mill{{ 11 II{,1h1}n.I 1i4''44'Ix{Ip{r14I-4.allrl,iu'I lilt uNl ilia'lit 1411 PI11txi DS".
Thai area sill I u lieiel plirteik.1111 tint brk 1if pt':1p.o Fri'.,rile 4li+0;Ippr.w'ct include;the niai kol value,
aivrai,a,d't1illll-!Y1191:x1TIlpllr1n.or II1c,•Jett i:llinq yl,v and,I re:05011a01a'.oIlnlalr-all t114-nnrkI I a,ilni:.
appr.ustcl':alue.,Yid r'xlilipharin tail the imam!yea'.t1st-6 inn 1a15i'Li ni;ukli.:47fxaltn9t or IaxalkL•'I'Glut.
Os appropriate).fitter time total value o l ptnpa ty not on the co Abed roll. .S 4
}.,.C. Total value under prtiM.oit er e.et Cerli0 eel Add Aand R. s a
M 2F. ellent year ticiatiiinip lrILIr111a'S,i14101,A1t12.1111lir I iILIL{14,t{'n119 ILI61 ern ja''tY Vital k,1a,il11'"-aln"{il Iil:li.i1'.nIti walls l.ixk wlr lxl0.
These include the homesteads o1 homeowner,age IV/o1 olds r i:1:f1:.ih!r"i s it lr laxln t u1 its,1t'1n,1.1.II r 1 41'mum nq Ixx 1 adapted
k1N!S, (tiling pittiF14n in the pijer pop nr,I pnwitll.r+yl,r I..'9.::n1,*r:, -„, , „S ell nld,r .h•1iiL d lnc thin s.top Sty
21. Anticipated contested value.Allot l.d Foli{1 tort:;i ll li ills 011 II nil Llxali.......i1'"IN ail prrltk`icy di.it I nllhlhLik clj,inctlp,stest
srilanWrin,ilIiitgarituk :Ail altinLlait.riirtqurli6i:%sluill, partly Int.l11Ei91auillrily111.11hiana01l1r.111S1ux1ei!ll-iIh,slS411'Oi70
and It trx,014.11 In,Rio L%It11ll Ma xit 11.' It t iniiliI{'h lx1 1111$Iu1L%Ilk Luring lii IIt a111ri1 Ina l 1pll'S4154141111r1[I dpt191L111 Retitle'ill SIN t1119110.
Taxingtrlits that ate'•1.1 a111.:1{<i:'11r`.i l' 0
22, Currxnt year total 1,114ahIevalrre.„it:lane:.Ix; -1r:1':i;.Il1UI51.Ib!r44.11 L1rrtr.20.kld2'1, s 71 p0,$1pg
23. Tplalcurranf 1..i4r tllxllt'lf vpiue 11lprpptirttp'f In leratery annexed after doll.1.6f tflepr10r V9hbT%h.0 r,leltoll]melt!1r.cI ptnto11.i prrpatrly,
l I11,1 Ili.-:+.Irr,nt year nit..,'.,1F1r1apnn15 Ill tolllam y anrna.'d.=' s 542.270
24, Tot.I;urreni year lrxahle valeta of now Improvements and new personal properly!pulled In new improvements,New ninaarls
d11'111111 R',i{nelE 1111 I IN",1F5ir,9r„i roll In flu'1.1111 y1 iY Al i Ir11F}Jeiv(anti111 in.l hlllll{ill Iti.{Iron RI II I.,.11%1111,'I)1 hio a'Lr{i 14411111111 allix0d to
Land.N1:10 addlbrxl{Io existing in'1lfoverne iti army hsl:intlud1d i1 the appialsed Yalu..'tan he determined.Not'pctxlllkll pl opeFSy Ina
lilt'''.111111a1w,i1N11r 151II.I ll St,,.tk''-ii hnninl!11 Olin I Ili,;L!rL11N11 milli 0114,i tail,1,al Illy:prior y+l:,u.vlrl ba.1111•ilarl in.l run'.'roger r/enierll,
New improvements do tinlu.du property on which a tax abatement agreement has expired Ipr the run cr t year 56.065.7i3S
o rat laxCAr£1:nni l+:'r ir,.-.t Utir.:
"Tex la!W.k S'o=rfll
Ta{144dxaa Ft c-it{i ir'$tO
•THr Tx{a.1a 511,.all:,
v Ire iaa 6,11'VAC lrII
▪rex 1a:ra,k S=6GI:Wail
▪ Tan Pi;i.ta
r T�cc T,.x raM$:u a IM 1.,1
1 lac ran iota§`S,W1-Li
Ter.T,a'_oa-I III,ni,li
nr- 1a 0.s.5r1e•1n'1n)
roc tax oat fizni,71:iin,
I aiilil'141trjt'iipat:c.v151t:corlliplraller.texas.gorltaxesrproperty-tax fettle 3
FY 2027 Proposed Budget I Wichita Falls Page 183
Truth in Taxation Worksheet r- Table of Contents
7r..:,5T,ix PAN.Cabs sa lei"s';.^.1 k rr •T,Ixr!!?In!ItOlush Blain.SeImo-I i-plsrri,r tl.or'14'dlrr[hshi(i s, Form 5O-BS15
Nx•New•ftevenue Tax Rate Worksheet AimeuntlRa to
? I�.'II"1;il..,l'll..l1!s lis:, t..n'•n:; :.ux,1::-,. laid Iuk'f 23A 11•t. c 592cs,a4s
26. n::jUt1.•::.Iir.1II 1"•dr I.I Ka1}Iil`vdlur. a Iv I JIIL'.P1 lfl}IIIEIisV 7.8S0.461.2o3
27.tt Ci_,n'I pn:or rtt!: .:x usrr- io;irir•I!m''I.'Er?1in.N>an1rnliliipI LriS1O4.1" s 06',".$ 146
2e.I CCAJNTIES ONLY.Add to tether the NiIR tax rases Ins each type:el lax the eamty Levies.The total is theclirreni year minty NNR lax rale ' 4100
Voter Approval Twat R71t�
the t111 i app.lx al late salt is the liigleesl tax rate Illrat a Caning Lena may adept willeeul Ilalding an election In seek voter aptxovd el the imi rate The type of taxing unit twig
dele•anunr Iht•late Lanip)iiintc that apply So a lsxinq rxalls•over zll'watt4 app oval fax ivie.
I ht•vis!i•I dip rival Pa*Pak.edit,S{malty a5 CI PI•isirn 1}I 111t•.sill xi.i ipi is..il sax r,iisi tali i4,7[Lci ter i-ad Syr,Tri 1 55 Ill{`I Shiiily Iaw1i S.Iaa rrlulS•,l6US CIH•vcl v-approval lax rate
e1(4'csK thy Ike flt9•."fl'#411111-1,1Y Lily.hill Ik;;hllxs.illy ski It•,1Yt•1 al,L t.rilflii Slnli;Y Ll{i}I ii,i AI I`55sl{,,kl'N-111i•NNE:[.ix rile I1}hl•1110111 It1,Yl 1EIt"i'I}lea.1171.ti lv. 1,1t Ptaf{:.
S_•:-'.I• :1'1 2 Mai ntonanoeand Operations ih 0land Debt Tax RataWorksheet
lids si:e evi.s{',SLY irt.iri-'I,asi reu11p{II YYi I..sit r111-•s,ia[r.4ifxirr.51 sax r,ili°
1. Maintenance and Operalians(hlt&U).Tax Rate:lheatrr,t t put don is Ilie Lax rate that is nee deed Las raise the sanls•am{n.1 If 1}I Paxt•s lhal liw•[.lxnlrl unu Irvkwl in thepitax year
plus lhrappl!cahls p erssnlage.alltrats'd I>l law.Thisrate accolwsts Ix.suds things as salaries,utilities and de r.to.day apish/be/lc.
Debt hale rtacdriba!Olt in{Iullr k lht MIS,jraiarl7 d1}lade amount required tobe sadist towarddebt sail vice Ice!he cui rent yea'This late accal nts tar principal and interest call
bixisii and Ira lww Ill-Lisa tiL(III Lit Ely Ex I11Ji.i ly IdK rl�!{W111'I-.
Wee M6,3 dud nob E Tax Rate WarliMau;gl Amon nL+RAte
39. Prior pear MZO tale rail.satyr die priDl yeNii M7.01ak lab-. 1 I 0 85E72;
30. Prior year taxable value,adjusted for aetuat and potential court-erdere4adlusiments.inter the alnr.uii in l file R of the Ne New.eitmum
Tax dart Worte'Cei. 79277S1OSt
31. Tata'pripr yipsarM50levy.Msilli1ilyIins-:4by Iau1:lit.u1d{ir:idt-byS100• ; 520E3.685
31. Adjusted prier year levy for ealliiating NNR MVP rate.
fe 044&6 saxes refunded far yeaxa preceding the prior lax ytar.Enter lhr alixiriril a}t ht Itt Isis's
reftilwia.•d in this peesedinq}'ea 101 tides Ia040 that yra1.Typo m GI refunds 1r1ylllde smears de r:iolns
fax c.erk'section xlt(iil and({.}i,1JGri,y lilln\,1nd laxCaxk-Set Irixa i111 Ismynstwil mph.iia nul
Inrludcltlulwdi 11}a tax yesi l0115.111ai sally In I.iii FLierti persnib a7 she i}IIGII 1.iY}'1 71..... 5 126.216
B. 151cr year taxes I II III.En1{•a Ilx•al iiiiail ad taxi-i paid inlu SI11,1a.Mira lltn I InuiI I=:Ii a Pelliri`ntro[itl
r:sn i,...e11 r-ed ly'.the laang unit.R ilk taonng u ai lass no ctaicnt year capit,rtxs appraised value in p�} (i�y
.II Yt' xll eKll.i „,,,,,,,,,, ,,,,,,,,, ,,,,, ,,,,,,,,,,,,,,,,,,,,, ,............ ......,,,. ...S 871.943
L, Prior year lrarwsferred function.IfsilktoeilirluuliFl 1aladeportment Lunt lion r,a activity end
-a.1nslo-iflrrtl d 1mm.sus 111L'f 11151lrr tuS I by',v1 11{11{{I17ti.1et,Lrtt{r lie ar7k1UI70 spiest 17a'rl7o-larttlg
t11L[di5kiu111.1111araq the inns lien in the 11months prruslusq 14e niontk ul Ih!c{alcul,llinn.II the
rsrielrl i nil did Car{.Win Ina IEu.1)nxultli prrillxl,us{,lit,:.w111111 l spirit in II1t Ea41
i111 hi..d rash III c,I11L11 11Se taking tpa71t tips ,ti{•i!Iiw'ftl lk11t111.I Ia#liq UN I lift uiiliuxarriq 1LI4'ISli is SI{II i
w II 5 i hair s.11hi 5.xnuimeit in It bidiasy Thy taxing unit receiving the fork:bran will aid lies,inwtlrll in
it below.(Juice I.7k117q SIItt{rihl[1 t7. s Q
Et Prior year WO levy 41t4.1 limit- tlhlrael R horn A.FPI tdxhlg a inil v i lh I,sulat1,1i 1 it
dicn.mti171J11"rII still,;!�117,kid.ldlit a l FeC ti W 117q ftliictiel5 7 .701,727
F. ,load I!nt :I I.. :_la 51,3141.958
al. Aalitl sled I urrenl year laicai}ln vale s.Iaalw alas-.:nriYixil 111 hall-- xl IELI-h41 hY u.•feaverallt•lea Ile Woo INN*t. t7 Inf.651,203
34. Currentyear NNAM8i41 rate lunadiustedl,Ill>,di•tdill• ;;II: Ieraa33arksmidh17lyb}'SIC*. i(1-y5S2g2 rtltw
r rrx lea Coat 12.G41!
'Top 1sx r.,.!t
I ran aside at,ac:Ld.{pat'c.v net:coneilplrol ler.texas.gowlaxesrproperly-tax E'ags-1
FY 2027 Proposed Budget I Wichita Falls Page 184
Truth in Taxation Worksheet .- Table of Contents
ZON,TaX.ftitite.aku4.11•6 We itskiAEtml fit jlinlls Other Than 540001 ttrl.tt$CrW• 11,: °„,_
we and Debt Mx FiateVikorksheet
35.I Rarc'ridjustluonl for5l,itn criminal;Ill LiLi'ni.inddrp.•
A. Current year state cri rn nal pr ri-n co mandate.lent tlx arnrxrl l',pant try as(minty in the ixevinun I lioutli5
tb n.rr,ll IIl 1{II IIL:mini tl.r:lr,•.r1 r 1 i co r.inui I i not at kin it eti I)4Ir1Iy pied 1.1(111111,.Arta 111Ly
ii,i re 1lr ri stil1084 csf.I .l 11)[!Minh-.i3 st,1Rn'lt'i1nh411 iellit'lll Ittit9 r.`<f r'1 tin't Minty 101 dn.i,ltin.'pt,Illbie. $
9. prior year stale criminal Justice mandate.I noire el rr:,,.;ae•r iid,IH or 1 b. :,rvarll :.,, .,r::r.rthl4riuT to
the ti n."il'rilt 1?riinri(iist}iuoiiiri 1 lot Iilt niailatt'.lia�ncesnld ert7eaaitl}1a t::,1 al knw i- '1 Ho, r1i _J
iI"rl&Ily"thYIIf..t1.L11111 Alm Ellr'y 1k14'I-hiltil LI 11 il:tlL tea.lka r al'iii(IRI41{',11 r.,1,111-Ir ':9,.",r ciliraE rr(t'iV 4�
by the county to the{aria-purpose,inter zero ii Ibis is the Sul linrta Ili.'ma id.c. :;':11t t................. .S D
C. Subtract BbiorrlA>telnidr IryLim.134Lieiun(tipl by$104 3 0.000000 :Sloe
0. Irittr the rate t.dnllated in C.II not applicable,enter 0^ $0.0000UQ slop
35. Rate abdjustmeint forindigenI health care expend!tures.
A. Curren)yrear indlgenl ha5I19r nary eS'peridiiiz s.I null[I n-,iraElnnnl!mid Ily,s I,st111111a1a1'pilioltlinil Iirl Ilk
nlainttiiant e;m,d,dxa,intln tort 4l prcrnduicl uidigLru he aids LA 0101 lht'period tx-glnninq on
July I,err Ilti.;parr[I'tw5 pi,1i rein cniriinq on Juni;i4,rrr ilia t,.Irlerg fop,pt'.r.I ysi any rS,IEN.11'il11arice.rote ood
six the Willi..Ixu i111%,. .............................. 5 0
B. Prior yew Indigent health care expenditures.Enter the amount paid by a taxing unit mole.ding
Ihern,iinte'isriuiand ral)Lratioli tryst of 1ro-rlriiliq uilhigr.rn health cars'1Ur the ptrrvnl bep1r11n11
an July 1,.ir,114.rid owing mite*30.201S,Tess.any state as istarrte receiYed
lirl IhI'tidrnL'1><rlraCYrl- -S _ ..
C. 5utrtradB11411A andtlNideby tine 33 and multiply bySIN. S ;Sipe
EA Into the takes... tad in C.ii not applicable,enter 0. $o.lyorglplp 41,x,
37. Rate adjuetrn:ent for co l.nty in dial on I rl+'?±F li{r'r0n31nn1,11:n11
A. furrnnl year inditl a111 dc.fn 1x0'rnn ill nn tali nn;atrrndil ur;c. I....... ..... .... .r li Ixy.1.I. P,
is;,rsi?1i13 alrja ren:ral:l.r it r,.11,r1 u1r la p.-'.I Hid •.....I:-I k111111 .. . : .r,I.I1tr4u tlilllr:N'i
Milo.,WHO Al title r i:::t1 Code of 11.lninai I rr,,riule lam the 1 .,.11-.1 i rlc1 uIl July 1.ill Ili'imor
i.W'IV.11,r1Sl a'111f.1h11 IIll lout 311:knl II I("illrriti 11,,ri.yr;,V,li-5k,Illy,:.:lt fl1,II 1i..."r r.,did tyy!lit R min 11
rile itlL:.n7{^t%ISRnie ... .... ........... .... . ............... ... ...... 5 0
El. prior year Indlgitnl defense canipens.anon espend1lrlres.I ntr'r the amount paid by a county be
4x outdo ailltaamiI Hi seIll-el sale lrldlrltr4l I inl,n du1al,,yid kind the mope[alums of a pul[ik dr?fendn-l't
olliCt'narrJCi iN1 Skin-Jr,11b7,(co,of 4ecnriri ii Ihnitilnri-lit!Err,tar-rind[h.-ginning on July 1 dti.4,Soil
ending on hale 30,Jbdi ILh€any state i11,11111 I01 itci-il by the L iun1S}kar the UM:rrlinrorrL-. 5 a
C. Subtract IIIkiinA and runideb'line 33 and multiply by5100 } 0.00a000 Ida
D. Multiply lisly305 awl rli,air.'kly Uwe 33 and multiply by5100 SQW0010000
'11tq
E. Inter afir sect['of C real IJ.It n1a1 alypiiL,ible.niter 0_ 3 0.41:140-.10 Stet
38, Rate adlu€tnrent foraaunty hospital expenditures.
A. Current year eligible county hospital expenditures,inter the allirrullt paid by lilt'icunty or
dual it ipli ly rrIeilin I.i u,uld 61H'r,1lr;ill ifitlit,lr'l+xutly hurpJ,d hi Ito S ri null I inyjinnil iq on July 1,
n4 11x l}f lrxf rats yt,au.and ending on hint-13.of the nun clit tar,ylear, 5 0 _
1' 1''LK y,.'r' Ilrll::Ir ..1111 Iy•.i..`I.ji.i %r ..oilltlrrk.II'Ik'l nhl'atlxll in;l}:iit:}illi!.L!minty fir rrhlrlrf171,ili(y
:r.l .r.i:.:l;...1111t111y,1.0^.1111,1113r01.r.r.IY 1 ',:,,I#iii::11 lli,i:per l rid lrr:;r',1ali lflrnl Jill'. l rt4I'l and
C. Subtract h lig in A and dr,ide by tine 33 and multiply by SO.Of)UL19 r41o]
D. Multiply B by 11.08.and d&mile by tine 33 and rnirllipiy by;luo. 5 0.00iOI I es 103
1. IrLlr+thy ICSt ill C mid l}:it dplyli(44c.it nett,laphi a i{t:,i}ik3M q s 0. sine
'Tot Ito 1 r?e s7'ioca
rrx liar C.,ar gi5,;ea I
•Ttx.l4x(6di s2ri:,LLy
I err add d'ltrint r i,pr4's.v rsrL:conilptiol lel'.texas.gowtaxeslp cipeily-lax I',ssjt�S
FY 2027 Proposed Budget I Wichita Falls Page 185
Truth in Taxation Worksheet r- Table of Contents
2026TO fateCalCrultillen Weetighte Tautnit0040theri an PhedOi6trlet$OF Iker#Ishitk c,a.-;°' 'f`'
Lire M&Oand Debt 7hsiiabr'WWarlsheet
39.; Rate terili lrri.nt fnr defunding mulrldpr lit.rhi5 adjutill iin'i it{Irlfy dtil>lun.Ina nil uY1 ip.iIity 111.0 i i iaixlifa ii-i1 to Lit-a{I{=Iul idiiri
d7}{Ilk(a15.7i1t]'lfri iht'tilrrLlii tax yki.,n undo'I.1}dptia 11.'i,I..ncal(,Urirrimenl Mill.S,.hall1il 109.F Uial 5.51Wt117lnt-1iI I OilL'only applir:i
n1{Ilutil1511ti L.-mina pesxi iiiiri dif omit'.th,ii};xDlla;{t and in.:lurk5.1 OM Iteri KltttY'iliridliiirl by thrtnll{l'.i51 Fill!(;iii LPISryI,ki,4`1.51{1,0 i14.
, .'1Ii : .._..•'1101n.511iln.
l tr Own.ippruprialed for public safety ln the prior year am the amount of moneyapproExlaled rot
;:.: a• I: Fr,nl•.p.l adroo-la�d terdu.rnlaii{ill.11ily lq ttli;rlxlK:c'rlinflti€talyeM51,,,.--,...........,.,. S 0
;1, .. , - .
lxjpcileItt1lel`L i}rt1 1.:safety i beep for year.Enter the amount money 1pvnl by the munk. ality S
C. 5ubli....s II trona A<u}lt d'rridi+i5y tine It awl multiply by 1100 g 0.000000 ;$100
D. trit{'ll li'I.lt["t.i t'.,I,Iced in(.11 not aIip1Gt.i}:h. i Iii 0. 4. 0 0WON {0 I
I
40, Adjusted cub-old ye3i N.`ll1 ik I iata ..'lit i'nu" Il t'?1.,and tot Sulwait Lmt WO. 0 65a.v.-'' '' :n.1
41, Adjustrnent for ono'year ;.ix pe oil cal ly to re duce property taxes. Lies,coundosandhospitad<!„11iir.lr. IL4alex.I d'
JI Ila 5FM'Al JItll11MI16LJ1,.da,I dx 1111 III the F:rI:YI:"L'.II,I i{II II,1 i fa111{'I.diitfu^I[,11n'itt utili Ii'''•,5111.101k1i I{ho 5410 ta•
gain',Aviv.,Ill 'iln lfiYt}'l x in SH lit l .litho t.ixirig llrllik.iY}I iY Fi'rn.
A Elver the amount oI addiitorial tale,.fax tplIi-raid and spent ark MO11 trple7u,t Iei Ina'Wild}'ear,if ai5y-
C•Oatl ii{'i nllesl L'xi I Dill any.1lnoirit that iF.ii iFxrll Iot Lif011(117LL dni liipilitri I(Ji,klti Iraifli the amount
of solo laxip'nI c, 10517,727
ihvi{I{'I iIIL,tliL by Litb 1},mid iiailnpLy11y S100 $ t}.194$11 r$Ilxi
C. Add Line418lo Linedd0 $ 0.78g003 4100
CurrOlit year MBter-attprOWa1 MISprate.1LL1es itnr n1,7Ii91Iry(Ili-. iinLipri.uIi;i{aaaiio)134.1irxr.
SpecialTaadng Unit,If Ili.e taxing unit qualifies as aspedd taxing ulx1.multiply iirie41C by 1.09.
-oF-
4ihar Taxing Unit.11 Lllr I,YL log unit dn'oK not LIiality at al4SCYfia1 taxiur'I Ihilt uIb1Ii17ly Isla(;rFtc Fry 1.03 i 0.81722#9 •,,,,,,,.6101
D42. Disc€ter Line 42(D42):Current year voter-approval M&U rate for taxing unit affected by Amster declaration-'7 the tatting
unit it II11.0191 ir1 ills.IN'J ili'ttdl'IY1.1{1L5,5iGY ,x ICI.31 Ia'.55[WI I'IN iS.tlWI Ii nr,ll lit ii.a1 0(1111104.10 lrrillt'1 friar(ad'C'5t4.110r1 11. 11.11
psi piety I7L,71ndin the LxilnOtuwrl,Ihogaviiuoiiotinilyiilarfdeistl the person talelxating the notet-apperrdal tax rate to calculate a
Fall"071.141 Ira the Ii'45LY Li I:
A. ltlra"dl ll{'I.W11141'I,111011„}tt`C,LI[I II.uQrl ri ni{•r15:5IV1.iy Ilia1YL1lvdI lvi o 1pt'tlial coin."mil,
multiply teledlc.by1.aft51 A0.00DO00 $IW
-OF,
B. rtir uti', ,l )liln lI,tank{}1,7x I ilL-t ail nakLM:I Ill fhL-ro,soour Frruvitlt'<r lh.l a l,Oui in tell I u1IIii6 than
spnu.ii t,ixing unit phi ItIL?d1x1ii1u,radllI rate. -C011}pleie 'ithietioti tine kit tit tcirilplele f?i7fBl.
, nril liiLdi€as ter ridie1COOL. #a
I:. UIsaster relief rate.Lirniie Lint.I}l)lliXa)b';billet+i and tniihplyby 100......................., 5 0 6103
L. Add i11lt:L}lJllI)[h)to Line 42 S0.00tx300 d}100
d. [met to current year unused Increment rate born Line tt S 0 09dO04 iC13
e Add Linn I:xl:1L;11LI MI`OVA S4A0ct r$Iaiu
IIIi iniulnn!MI 51la11 lauitin{lt to c,i.1rLII,ulL'IIii Kit{f.ppf{IY.i1 1,1%I.111•ir1 ihi3IIANi1K11 udiae1 dieeadiN ol;
Fill'lot}v',d Ir`i ivIlirIl(alai r,Lxable'i,diii' ill du-{`.r11r1{Y1.7pp1,11,,a1 Intl ix{{Y1)lthe total taxable o iao
Of III 1`tax y.'+II I[I 5M1'IY I IL Ilia'i11i;1ilit iii L IN it`d;Or
2}tilt Ihiirl cal yi5m,d Iei ilti lax year ill 5vllle[1111ii'rlioittllLoi OC.Cini0d.
C. Lrwu bile 0.1(A}i11i•55 p5a1i Lint'Ll4FIH uA 11 Lust[M1{El3(o}ii It'Si tll 111111 i1;i 5,ti),11i111 I3111`0312{BXt),i $ a.oc0loce
If the taxing unit does not qualify,do not complete Disaster Line.$2(Line 0-12)
•T..,,Tr:
i•T`.x lrx C-4t 1SA,IHI'i l;inl:4:1i,1aUii!1
•Lax.Txi 1;my S},n 0.)},.ri
for add ltii,au;tCopre.xIsiL:conauiplroller.texas.govllaxeslproperty-tax
FY 2027 Proposed Budget I Wichita Falls Page 186
Truth in Taxation Worksheet IE Table of Contents
7g}%jThzRat0.fil1eirlf't!6ri.t#'pr4tilrtrt-Tnx!rwjf)niIsOIthr•rponSetapoltJ'11tri L%ar Water Di%tri(is FGrin5O-RSFy
Line MCI and Delat Tax Rate Worksheet AmountiRaite
43. IDEA c ura•n I par d rti I la;:r paid Ih proper I y I,lxw5,i Ll1.addi[i anal sales tax re4.rnu r.I:x•Ell I.Ind i}1u11 ixil[I1.11 will
IX:I..:o;<:n.IL 1)1,:hat
ill art'p,dilh}+property
louse;
{;) ar4 sixlir.<I try pirip(x[y rJYpyf
{3} ate tLhtAtdedkirpaylrtent over a period footle'than one yea':arid
{4} arei:10 class,lied in the train')unit'€budges.35 i44ul7pearses.
it, Debt alwiitlordefrrraur.+.I...+li,..yyrnott'14 other i.rclu1,k11MIS rho h.1uf'iI1iprx'iI,14bI.,::iIai:.lI .l:ln.!aria r11x1i! it thaw debts
rrn the ft11Al L Ix1{II[i{Illwa!11.=r tit lido{I111y 1atl{IInticitiii will LI, ia11J I'Ie1r111Yilfk'I ty r,ru l'r=+11.In Ih.111}I cm hale af1f11',ik,l{Iii I IL
Iwdget p ryralcluc.If he rkrr a I i1I11]bite 01 a taxing Ixi CilUiNgiikNi.or aryc•c 1 to}atithk.':rt'.1 I>'.l id',virraitl.L et II IitalLs;Hf al}IirtaL ar,
dr rp1hii cwidenceof Ind 11)11.-lrIk'r{{III(II,lttL•I 10)1,4'LYdy I I11 lii I'the.3nierlll{af d r;I'I:+,' {1'.1L411 tk•It+I L•1rk lUdiiii 1r here.m
Tlwc<{I'a�t 3nl'x ml.. s 7.927.414
B. S1rbUact moat umherad l and Mnv}unl Li l<I 1{l rtriuet Inr,d de la ., . ..................... -g 6,919.628
C. 'Subtract cerLlflacI amount spent from sales tax to.reduce debt feriter aero if none} -S
P. Sohn,. ,lmour,I paid I:.,:: !:,c ,• s 12,000
E Adjusted debt.itibtracl fl,C.awl '":xli AL i ;.tt86,b96
44. Cyr lifii.d riur yea rxlrss{I,•bllullel.Ii:lnl.iuGr111t•allaunllliy[iMMLdby Ale e11h'4tpw.}} s $7,304
45. AJJL1 L I NJ current yeardrtaI. le.1 tE. S $470,052
46. Curr CIL[year a111 id pa[ed c l[rL Li on rota.
A. inks the L.Llilent yea:. :a:lobed...,. lion rate(ettikcd by the collects&.}" 1130.M
R. tater the prim yisx.xi !.adkYln.:,hire-... . ............ ... .................. .........• 100.39 - 90
C. frit&the 1d24 20ui31 caYectian rate 100.81 40
P. inter the 1013 actual wIlecllon rate 100.41 Sr
E. tl the itli<ibalt.1 e 1 t lectllln I dIL'ti h is Irmo'had h t1tl.11 ck Ylch kill r410 in II,i'4tid I?,.c11MLt the 11Y,Mc ,
011I c 11,011 i,ltL•I1411 it II,f ,"Iw1Li ID IF Ifn•11i[It ip,LIL•d tale in Alt Iola...Ih.ii.lt FL-,t;111114•tit OLL-I,1[Lti ill slit.
prior It"Ici yc,ar,..ililr_i She rater Irani 0.road IM iI the I ate can be greater than MUCH%.'` f00.39 q`
47. Current year debt adjusted fur.tnil orii01u.I.l:ridL-I I11e 4i by I ,970 518.
48. Cure-WE year total taxable.t alup-I nil"the a1 aluto Mai tart)./ul llx•Ak1 New ff,,rcrlln•fax Rae-lNrxinfw+,•r. 7,VIM,059,84g
49, Current yeardibt rate,f:tatide fine 47 by I Int-48Aid multiply by STOP, s a.a24 75 ;51ri 1
SO. Current year vuterapprceeal Mg 0 sate Otis current year crab t rate.Arid Lines rt2 and O. s 0,042211 ;stop
DSO.' Crisoster fine SO OD5D}c Current year wter•ap proral M&Cr and debt tax rate far taxing unit affected by disaster declaration,
fM:I:a:At.IIr"i Tine it ilwr.GWirlujLrrn[{.I4dah-t1 rlL-valet ,11}izarx.il MR0l.lx 1,11e•In[Iii raani poeikI«I by Ia111-[)4/.
'add tine 1112{0 eid49. 0,0041J00f1 5140
61. COUNTIES ONLY.Adel tneteltete dte wcittc 1itepineaJ Mgc0 end att1.4 r.n.rates Inn 4. Ii 1pjx.e4 tdk OK'UIi ry lrvie%.1he ltlt.l it ltld{La mil ypHi
county YhNN-appraralf4go and debt lac tale. $ rS100
'foie tax Gnaw 1abeIllxl
•Tex T.x Co.i }Pt at.ta tut xe.agel
•T+rc T.x C,,,i.i2'u'Jtt1
•fox lri LSas ti}5«TI.lA iI Yha R+:;
fr w addd.i...nat,npat•s.v151t:conitptrdler.texas.govttaxeslpropetly-tax f',v)..•1
FY 2027 Proposed Budget I Wichita Falls Page 187
Truth in Taxation Worksheet r- Table of Contents
ZO-15 Taht Rh Se cm It,riatlorr Wprksl►ec.t m Tawakhq Botts OfMirer llhan 5tho01 U1Strit is cc Water OISkrict Form 50-656
S CTION 3y Adjustrnants for Additional Sales Tax to Reduce Property Taxes
titles,L1n1'i11. a ho-p'ta1 dl5ti tg r as I1•ry•.<;iIoi lai{)oYiIo ally(14 I1•dhl1l-prhhk'I[y laF:1'i.I ot',H:n1{y 5 by ClL'then roust approve Imposing al aboli€tinq the addttloial idles
!ace IF ipi.I,I°:.K::1i,.!axing unit m.1stleduer:.its tint:and teat)4:prnvld I,rx rates to odic.'rho 4!rpta till 3.1es tax uWY{Ywe.
...Wulff is sly be i rnhiilt'Ied by a ctitin1 y,Lilt a Iwspltai ail hid that is ruled to adiu{l it(NNII lax tale arTatror oeter•alyproral tax rake because II a(lllpted the
dal.lill.lii,! ..It'{sat,,
Lane JtddldonalSales and nse:TaxWacksheet .., d mi , ,,•.,
52. Taxable Sal es.Iill',Wild)lilt l{11111 aS111Fltool Il it.-.ilt'l.L\ii1 N.,:Lrillk'i irf llii'IIi Kit lit ypal lit i.',iy.11 II i1'i n"1otl halt ylkll,t'er14;
I It il:,lied DUN 14'orliin 1;`III IJ%alih'{,11e-.harhr Lin.•,rlxlw lour quatiti0"(S(irih,atga;fllG}xahtre.d...ii',In•titit.iintddaotiglhtlht•
P<,,I n:,ti IIoi t Allot ililil7 Slit Foi 0 J4 surdi71.t1}'3'3•1•4511 i.1.'.
I,•II I�tarots tiler aiFtopleof Ito'take€tax befoi C Ni•-ri Ito- .'I it I1';:il;+r yoar,enter 0. 1 0
51. Er berated€ale€tax roaoilue.i ilo;,11L-1 i o iutolr any-'....11 11 li!.II •,I .'III be,pent 101 to o1111llli dL-loIuy.ilL 11 grant(front the amount
t}I...tlnated sales Sax revenue."
Taxinrp trnhs rh ai adapted the sales 1aY In Nouonuhor of I he prior tax your or in IMS:'1y of[Flo rot rront Mx your.",:..:I.Illy I hi..mi nim,'
. . I I.i li,:.11.t,01 II' :. ..r.ff:'. I 1:1, ;' ::i., ^'
-Or•
Taxlnu oni i t tli.N ado i4Fo cl the sales tax before November of the prior year.Wnko the sales tax revenue for lheprotuaus four quarters.
I'}u ixi'no:.I;:, $11,099„025
56.! Curren[yearlelal1aaablevalue-Iilli-chit.an1111iiulitiii1Iink'1iofIht'h'i1N,w•Rina'ruan'TatReel't4 klhraoM. S7,f180,OSfk,B49
55. Sales tax edJuslnlent rale,I'Iexide Line 5 F by line 54 and nxi'Ii;;.iy°I715 toil $ 0.140644 :+10,3
56. Current year N NR lax rate.unadJusled for sales lax-- 111Isar line rate Rom Lee i of 28,as applicable,on theNcol w Rcverluo Talc
r7<rr1•l4%:ii11,r1:' 0.9sse.in moo
57. Current year NtlR lax rate:adlu€ted for tales tax,
Tandnp unIts thil adopted She sales tax In november the prkar tax year or In May of the current tax year.
Subliael 1run 55 Nor.,1 itn'tit\lap to I.u le'tO sl you a16:Ipit'Id Iii.'.I[Ili1111.IIi.d 1.It'{I.hl Ie•fitre t,ltrai•Ilitx-i tit rho.Flinn tat{year. 5 0,651479 6104
5 , Currant year water-approval laoeate.unadjusted for tales tax' our tlkrrare Iroin I1r:.-Se.lute 4.4ii0{disauler}or litre S1(countlost
.ls,1,tiArzblc,of she.Ws0 rand iar'1,rliax Rare L4 gkl.Iro-r. 5 a.9422ia r5ie
59. Currant year wolltr-tlpprowll l,nx alai adlusted lot s+lo.tax.S4d5Fid t Line s5 final hilt&58. 5 0.70t67f} Sp fp
SECTION 4;Adjustment far PoNutiin Control
I?I I i:.':i I::Id,I.11{e'iL{1.510 11.11 Mill Ion IIi.,411411 ID pay lie a It{.ility.di 90 Pi 11 Lrlt'Itluol too III;'L''enrol DI,111, t illr III find pull Diem.llli{out ILIt1e{Jety Idrad,ittLluhrle,hitildni],
ins I.CI,Inn1 ,)i ,irltfl.Alailloluir}°,i'irtiaprnso1€,rdericethatIsused.00lutlrt14to-d.itgouredorinsttlled*hollyorpielit hisinsvtor I:•xiti41 ptilhnlanronhdregpirementx.the
tam,i'I:.11 III'r.ikS C.1'{,il{'1111r{i'1i411 t•{•••;11'111t rilvoI 111r'I orlon ilIti 11t{of:1 Fx°Irili(i;tit-l hFj 11 i I.I.-it1i<tenriiiikiuil t WI I 1to1I1ag111-r11,Y thiAl i(V F It Ii).fho°1aolttj LISt south pfttldt
the lit i.,.':.t1('.t,llia Lop.,.'Ill Iti+.'tt II)ILilei rll delolrlllllation II1at slates the petSI.}rl!'I tho I Fill-installs!'dr1101 pollitlieri cunt;i11
This sexton should ilsdy kx.innlple;lcsi by a 1.01LLg 111111 41I 1.1345 MK<F firths In pat'fir a Intl;ly ,I,-:1., ,.i ,, I t„d Ilse itie<unu,ll PI,sir 1rd[is ix'lid p+tiulirin
Line Addusanient for Pollution Control Requtremerit€Warksheet i4 iuUi etc
60. Cep tiflede:.,pol- ei.fr0lilshetexdsCoinitli€€lorlal1EllerolrhienlalQuality',TCE[II.Ilit.s Ian.,ili l:u,l1titir.+.11Il The detorntinatiLnIcllxs
Irolrlltl(1 • II,.•Iixingtin-iillditxOttielltlax.a4frio.x-ic,Ilc'<tor wilt.i,1s11,1,Ii•.-tl,li.., r 0
61. Currrut year Iota'I aoablr value Ilaly[Ih.-,1nlirurel hien lino 1J pflhi:°1Q1I-;hrr!:v-R,v'::,+.'.,.A R.A'-^L44h'k{Fe 'F. 7190 maims
52. AJdI Hon Al rate 11]rliolt1.16DC{outrol.[?i:i'I,-l ell-60i4 I iii',,I,l1116ertul[ip1}Ilk`.I 0:001}000
63, Current year wader-approval lax rate,adlusled fine pallulion{ontrol.Add Iliii•n11u ono- f II1i'Iedlu i'Iilq Ilnai(as applkabley I lnc 50,
Iv.,IPA 0f1ta3t4r),lintnip S1(ttunllrl-{)on I no'59(IAxilll1...tr.toitlI the makId1{lu al{dl1'1 luob s 0.701074 iS10ri
▪Fur Tat°•.dt II',::f'I a1
Fro la,t tsar$'6t4':3)
a tun lot Oa&4=€OLV112
▪Fox.To roFK
▪fix tat lath S o::.ioal
"tee Trt'lode 521.3,431;
f i:r adJBiiun t,,,pars.v Ifit:corlllplrol Ier.texatque(laxeslproperly-tax F'.x)1-Li
FY 2027 Proposed Budget I Wichita Falls Page 188
Truth in Taxation Worksheet •- Table of Contents
20267#tiltltte'GilculaIIOrLSwor4IL t- 011ie 1h n$d14d0+16tri $orWAterOIShICts Foloorril 50,45.15
SECTION 5.Unused Irlcrernent Rate
I7t•11m mtl1114IN174r1RI,it•mxlhrlate4xlen'rl Ion Ono tone UIRlirF4III Rp1nWi Id1L4i(xx.IhxH71n-N77M1ntxdlvulexlby'tiro-woo ohrI,m, )Ir•valved'. I17r•F ono r-quax'114wr..nue. r17OUnt
fix i 7 h year in equal to that years ddopleal lax rale wlylyditi'd bon)that}'i lr i iflai af7pf1Yxxl r,7%s.7141 A)bU3tk.d lx rinrrwe I1H Limited jai] nl rile f171ltii find by that year t
it'IriCLa tl}I,a
fh4•rllllttrrltL•hiiw1tnd1r.xniafifi"d lax tatcanatadprit(dmaw-00r4laxralehconchlior ll2C114in1laclCllirwini tirilariOii
• a lax y n'.II Ir4...rhos I7.1100 II71y quill anLK s d by 3 dln.°miIn.i Iti.1awa1rnw7{al LSrlati'n IFn"t.lh r.71!'181dii 10r I{I{14'\v"i'111M1:6.I1.11;
.11.1r p9"tl in nnhin II tin`rnm,mn 1p.il1Ry 11• S1t'1111111111Y I mud.:ip.1Gly d5 rle'Iintxl 1y 1p(C4tk'i1"1 ICllrl ifs 0501f,4714 Ur
• Aril Ian.1 .10 .1r.7k y4..11 in Minh ILI{'L111113E1111114 di-inxrrllllm-n 111a the.(aliLy inll Js11ix h9l.1 builiu1 rC4tarffli1111ll miAIilt.rlrilrl{h's{r1174x by I.mai tic eyii l.71{111
Conk lien Lion 11)JFV(,7) t17e roquircd vino apfx lvwl.
This sect10411411X11diullybeton:Or!x' try,0ltgee.14rnitbetdrx:snott7Teettherii,:11rr41riofaspedalIaxingremit.°
Line LPnusedtnQerrlenLTiatelVarksheel mm...mm...mm...mm...mm...mm...mm...mm...mm...mm...mm...mm•..mm...mm...mm...mm ,ea, : AraounttRate
61. Yea.r.7 Frrr.aunc Rcurrn.r5muurll.Suhlr,tEl 1FiL•2075nrruxcd inkrenly+nl rate e:sl ii.Li i.xJual L.o11 :Ir Ir"1-111••?11s;1,111, zRlnnaal
- tax o 81 e M OII ply I ha ri:S.nI1 L}y Ilia 1025°ter era total value
7673
•r1�l 1i.oi ova 1..°.II lox late 01:;t•04.,o i.. ....._'S H11r
La.Untried mu Knout I ate(t one m ) - ., 5.00101'S9
C.SuLlslait B horn A. $0.698704 61E0
EF AifoFicrl P.1x hate.., s 0 0 2JU ;star
I.SnLlih.xI It111mi C.. ... ......................................................................................... S 0.016E04 'SI(1L1
I.l01r,Halal f;n; rlcVxliIL-(Linn 41) 5 7,619:76)1,'l4I _
it lR1rl hpfr'L by'F and drink rlw 14-16Ls by SlflO.If the number Is less than zero,abler aeu S.1.267.0E
6$. Year 2 Foxeyone Revenlre Amount Subtract the 2024 o iuxed Increrrcent rate end 2024 actual tax rail 4rcm the 2024 v4Rer•app,Qv l
lax rate-Multiply the result by the 2024 currant total value
rat a7r A_V $0.9B4907 s lay
atti•a}7pl al ttaxe(tlnw bl5) ,.�
fttA'iuie,dinuLnxnt sale(tine b7)
s 0010510 :slop
C.Subbat1 S Iraorn A. s 0,6 1 .67 !Slm
D.Adelpteci P.1x Il 11c S 0 G64La10 srpr
ILOE.C1d11r.x l Dlrnrn C. .............................................. .............................................................. d6 010433 !ru
I.20/4 Epi.11 I V.11116.'(I1ax:1;0) 7,SA4.1W,924
i:.p1a11111chj'E Ery I :aid 1.I1u1444'I:Ix'imixWtt by$107.If the namrlhw Is less Ihan mac.pity x(•ra $0
•
66. Year I Foregone Revenge Amount.Subtract the 2023 mimed Increment rate and 2023 actual tax rate faotn the 2023 voter-approval
lax ral p-Muhipty 1hp rotall by the 2023(urrpnt CGlxi xxlue
A.Voila.,aixavar tax rate(line 67) S 0.685010 esiso
&t_Prallerl inuennnu r;lte(Line 05) s 0.012217 51u1)
{,suberx151flOn1A s 0.672163 isHlo
LX Adnpledllax Iphe 5...0.13Vorkais lap
E.5rtbgam D from C s'4007237 ;arm
F.2023 total Taxable Value(Line r 57,P9 ,43 ,099
G Multiply Eby F and :.I:he results by 5I0O,If the number ix less Ihat mo,enter tam. S 0
67. IrlroxCwt(c 5T5{i2rLd666 1,267,U95
SD 11.}2E.Je::I 55iF 1.l r rxm en r Rate.Imcxd1:Lint-4i by Line di ill the NIA Pie n'rfaV••apul r(tI:r IVwkslr+•a'r.Multiply al74'ra•t1.111 by 1Lpl $ 0.a19>I59
6g. 'total 11 ,.`,rL•t°r r. I:lax irate.Add Line.52 to one the.1011.nwrom lonvi{as aptinablin):L one W.I mi.I l:-n0 Conly If Line(2,12(13)
WAS ux1.-.1.1 1:-I '11. 1,:11U1'sl.Line 99(taxing units with additional salo tam Oi Lino Sri(Ixxrinll tlIxIl With pulrulion) s Q.317729 iCmli
frxlc:Ca.k$`n.:I;r:;.
•rm T.(x 4&i6GI3ls%�..cc.n.ri.,M1ii:•
•Ttx }.111.3.11
•1'rz1n G'Ss VACS(lea?at,d it1
e rnc'.x k,.rt``.r,lfe SI20"q.'1x1
• 44.
Fowadd otionalsnpn:c.visit:corlmlyleollx'.texxtgo lIaxeslproperty-tax h.n n'+7
FY 2027 Proposed Budget I Wichita Falls Page 189
Truth in Taxation Worksheet .- Table of Contents
,7owr* FoteCA9cul#I1ofliorksheet-TintingUrit 0lherlhanSd14dL7i#rldtbOr watt rL]t1.41Cti. F011450456
SECTION 6:De Mini rod s Rate
r15:15 rl,i5 I.:I,•It IFit r,lr1-I l:; III tiii•511111 01 II 11'no III iv r44'{rILI{'11i.iinr Wi.11YL1'dIY1F;ILh r.1711Y:1.I m.II'or Y.ih IFL5155'[I.ikc 5500,000..mai IITC(IsrOti rJ1,.J1 1 lie lilt Faxirirj unlit.
I I11,. [C!I}::+41 Di III]IY'tl"j Fx'1..1114)1,1.[I by.s Ia11:71 t1,11111 fai Iv.,INF I XI WO 141.s to%111111s111 ChJI di III}I nwt-I thrliviisi loci❑1 a iFxLx II LR;11.1 LII lit<�
Life t>e A,tanfmis 11a'te VICrkllteet Arnatnt!Rate
70. AdJusl cd Lurronl year elt.12M&O CAN rail%111111111..r.s11.burn I eke.=held 11.1.'19"?r1,7.r ik'i,;F9X.q(.'k'Vlx:�+.vr1',i $ O.C',JOOW sp,1
71. Current year lbtal larabI Malue.11111-I%nL.1111111r:;1 u11:u'R'a of 11111'h°fl.N1'11,'rcr`FtYI;!I'„1X"rn'e'4S'rr;.kf:rt'r : ¢
72. Rare necessaryla impale$54o,OG0Intaxek13leide55CW:0001)y Line It.1ndnhLltlplyby$190. O00C0CI s11t1
73. Current year debt rate.Lnter dye rale r,O1U.Une4g.of Lire.4400 rend D r rmx RueL'rrofilzt'r OOCOW k1iM
74. I minImis irate-:•'IliIirl=,- :rf ?J.uld11 s 0000000 ilOp
SECTION 7'.Adju Stirlen(fo(Emergency Revenue Rite
L 1 the L:,r y,vl all:CT'hi',:n!!'all 111,:di}.I.I,i i.Ile I,11.1 II::I 111r111,'r,)rlicld TO.Curie Sedinn 2l o42(al.a taxing unit that c ilctlalivl II s vot cr,1p]Ia{nHal trix vale.to the manner
pFryiiii i1 ford iFk%rah t.YV':;1 I:1111 d:14.Ie1:111 11:mr 4 iltiII.11 ti'It.Ii11.i:iti4Lr II'f ei S'.Iti'I.IS.'„HA redivide i is WntZ'1.4p0(041 tax tat(.`Fu1(11.Ir)4411.}'
Ihis it+itrrrl will apply 10 a 1a114lt:l a ul;>dltr 111.3114 spxl.ah 1,116111 LI ni Ih ii:
- dinned Ilse dcsigalatLi d o11Icer or enliployeie to calndate the voterapl}loval tax late of the taxing wit in the mariner provided for a ipecial taxis g timid in the pits year and
I he current year is the rirst tax year in whilst IFIe tonal Iamettevalue of popaty tw ableby the taxing unit as shown on the alJc>laisat 101 I Ior the lauilrt 1+11I stdmniltcvl by the
.1hti1'tiw1r 11)1 Ow t.Lxrm.unlit in tlii. Ir+':":ir1r1 boil......t(.4.11 lJ14 tL14.I'RajAV value pI 10.0.0 l:y 1.1x1.i1a11;by rhe t.lxirlrl Ialrit rlrr lantttv'y 1 of Ibl.`r,lk j ii in w1i(Ii(thL'4000
occurred or the tr Fc'r oL:rrrred ft„II ,.•...
Nose:This section does mil apply htl a 1aL 1I1,I :Y 1. :hewing to calculate its votel-approyaf tax rate in the rnat11rC1 plovidcd for a special txanq lfllll InEtaltse IF[f still within dye
dls4510 calaia4tltr 41114:period rk"laikd in I. c.I i tic.ctirall 24.04.2'1.>)hecaarleiY leas not met thecolllJitidias in Ta le Srxlicn2t,4(2{all(4}a(2),
7S. 2025 adopted tax rate.Enter the rate in Lined of Ihe,lfa-Wew.Revereate Ta x Rae Viceishe f. 0.402600 filar
76. AdJusted 2925 v4tpr'approlgl tax rite,Use Uhetaming mil 5(d1t RateCdl'StllafioFrWnrksheetl.Horn r1leprinl ycvrtc)10 canlplele Sllrs Fnlr.4
Ir,I ?425 and 11he teeing ink...Ai.ulaiv I<2CUSvoterapprolral tax tate using anlultiplhei of 1.08 urn Ltisaster Line al(D121
of Ih,•r'Gt,.eu k.lvy a clue k1.5 iia5.a5tii,corm/h.:1v Ihr'KxArc..sble section 4r line of Forrrn 30.8315..rt AcliuSrtvf iota 4;nrcxfoJ Tra Rafe for raarry
fh irsu{'sx>strr Area Criterirriion l4tlrs l eN_
-dr-
It a dii,ici i eicruned print to 20)i Ful wiurh the tax lflxl unit continued to talLl1are Pic voter approval tax.rate uiiw a muftipllt'r ref 1.1lai.ra
(S S.Klli lion'V(1)42)in/Ol5.cnnIpFL'h.'Inin i 5fi R56.1,11.0;Sa12C41 vgAY 111x..r.Jr IQ["M'i t{'tlry t.7.61 J 0176 1.0
le...11caut.live Yrlter-app1'IW.11 I late the Iax11N1111fF YLauld I1.1Yr'LaIr11l.11L.J IJi 1015 if 111FJd gL11L1al1'd 1 L'1L'IltIk'17.75ed Nit.an.1doptoJ I. lac,
wing a n rrl ILplher of I.03,in Ilse years folloxiin y the disaslce.s'[Joel the final ad,iarsted 2025 ruler-apILroral taxrale from IFe wolk51"1l_ti21. 0.641:1I000 r$10G
77. hrQeale In 2'025 tax rate due to disaster.Si*Iact Line 76 from Line 75. 0.00OG70 ;5704
7B.. AdJuetod 2025 taxable luahw,Into Thu ainuinll rn I Inn 1+1 61.the.Ner-Mlhw-fft-itYlu'eat Hare LkbrkAr{rr. i 7.6.4 .750.B90
79. Emergency revenue,Multiply line 171)y Line l'ri alld rA rldr:b;5100. 5 0
BO. AdJuited current year tamable value,inter the a rioLNi1 iI bare lbel ll .S..1YLw.Reitlfae fat JhNe44bJki?e'er. $ 7.B30.8512GB
61. Emergency revenue rate.invite'I irk,771.73i.Line MIosd nlLlltigYby S1CO3!. $ a.00o1oo ,s1
82. Current y8ar wo1er•approval tax rate, dJuyted for 4mergeri y ravine_Sul:1'1.!'I[inv..R1 Nairn INLL nF Ihv lailluY."illgtillt'c(.}5 a yh111a1,1111:'):
I:IIL.j11 11111'.]S^.!(sl hdklH} LII II-b1{41!LrI I"^�i,Luke i{l(I Amu(' 11r I 55'ISh1 th11-s?JiIwF1a1 iallet tax).1 ilk•rti I{tallino units with IAilliitiul1 con Iwl).al
I,.n Iv!4.11lll5'.S,II11Iu'111741.1`11irki,f1111Iri$1). s 0.717329 :siot1
"Ttx T{x fP+Jt 52I r121S+1
"rsx lax Code S,666N1.v ly
✓IC{1{tt io-tk¢2(.174n2 1
▪Tr,.lyx CPJt 52b0{210
▪Tic tat Ca&R s26.04:11.)
f er Kftfrtlt,rwf cxapk•s.415it:cornplyd ler,texas.9ovltaxeslproperty-tax Page 14)
FY 2027 Proposed Budget I Wichita Falls Page 190
Truth in Taxation Worksheet I- Table of Contents
zaasTo•RA•tecalcubtlioftViroilishte-TnrIngUnitsllthsrilatnSth.d Liiftruti.r,rwarerelctrirts r.,rm$0-a55
SECTION 8-Total Tax Rate
klillcJlt IE'" „I:I>IIti.::1:1 II I.II 1.:ix I,II I .1%(.1111Q.I(111 0IX0e..
No'ri w-ravvmletrrrata-,.. . .. •,,..,,,,,,•, s t1.9981979 Sftlp
Ai 5$41x,51r10,lit lcr NNI','Fa%',sin,IYuni:Iau:J!,9117e'1R itnt1nt11'1l,or tl I au i!(.7dill lud Itil ualts tax). 11
hull[ale`till-line Ixlir6i ucad: 57
Voter-approval tax rare .......... y 0.717729 Slop
As,g]I3l+ra111ut triter liu i IIeuM7t}`uar valet apt}iu uI lax ran.,none lint.SO.I al t5i0 Idlsas 11�1?I nth•.i I(r+5ull7 hl<J,1117u irl Iar rstnd lot sales taxl.,
t.IrK•Is (elrillls INi I[11 pr kllrll Iriu tiirlrltrl};I{170i 11}(adill+ICd r{R til'1r15(el iii urriLti71). I1v 4111..141..11t y rCMY'11t14I
IIKli4ale Chu fiefs,number used:
O nirtirnit rat* $OAQQUW IS ICU
tl aPPliialtlt`,tutor 11 rtaruntt yewj{k n inintit rare horn tin,14,
SECTION 9'Rcrcend
Ar7 afiectedtaSAllg wyt That tillers an en5etlnl dlrill117e l lm,rax(ode Seellon)Ex41:ir,Xt I in Ilne:fr mutt run ludo inn tIlh1nwing as an adderrdrn7:
1. Po i northriilulu Ilasl 1111J1r11Ilu Ih.t°x1,i11,i1K1 sit n.ullIS'u#Kinx 1.0c. k''.,4v invr1 uh(l8.1(4)l alKi
,r. I_40{1.I i-..:1:I+111Inv I IQ`li ref 1111.1JItie.F..n(191 nitli<m[ll 4.rry>Iopm 15y tilt`lfIlDt,'r'ry e,owiler an k slily of f{nllWpi try Eat(euie)r"C Iihrr 41A14((X 1 Iol Ih t ta>,yr,7r.
k7>11;11r1,ri n•,1111.I11;N1flilig drl4ulllllrlialion:
SECTION 1O;Taxing Unit Re resentative Name and Signature
Enter the name of the person preparing the tax rate as authorized by lire governing body of the twang unit.Ely signing below,you ter Lily that your are the designated officer al
1515117.y4.x of['sera:tln(I alit aihI Ilavi.arir1.Slr•ly tale rrl.5le•d rho r,ar f,rre u LI im value.that arc tilt t.uuaut`as IIrL v.at1rot xluown in rho caring 1idt'ciu rich d appfairal fall or r4+tifiid
estin►ate or taxable value,irr atcordanee wiEh I tgllil l rntytrs iri the la+i urfe s"
I'llnlca 1411,sf 1;IUrnu r1r111 @err,"':IY.ccis.?
sl9n
111xs
ladny UrYl Repic9Nkarh
Tex.Tax innr 4r`:.;:.xr rl r+a tr.1
I rrr ad11a1ulu1 s s pu:c.v 151t:corlr7lplea lev'.texxs.gowraxeslproperly-tax Piffle•11
FY 2027 Proposed Budget I Wichita Falls Page 191
Financial Policies IE Table of Contents
M4;4 f(
TEXAS
Fiscal and Budgetary Policy
PURPOSE
The City of Wichita Falls' primary financial direction originates from its Charter, which serves as
the foundation for all financial policies implemented by the City, including this Financial Policy
Statement. Adopted by the City of Wichita Falls, the statement establishes guidelines for the
sound financial management of public funds in compliance with the Texas Local Government
Code and the best practices recommended by the Government Finance Officers Association
(GFOA). The policy supports long-term financial stability and prudent risk management to
protect public resources.
The primary objectives of this policy are to:
A. Ensure financial stability and maintain public trust.
B. Operate with fiscal responsibility and transparency.
C. Sustain financial health by maintaining adequate reserves.
D. Provide quality public services while efficiently managing resources.
E. Comply with Texas Local Government Code and other applicable regulations
FUND STRUCTURE AND BASIS OF BUDGETING
The City of Wichita Falls ("City"), like other state and local governments, uses fund accounting to
provide more detailed information about the City's most significant funds, not the City as a whole.
A fund is a grouping of related accounts that is used to maintain control over resources that have
been segregated for specific activities or objectives. Some funds are required to be established by
state law or bond covenants. However, the City Council establishes many other funds to help it
control and manage money for particular purposes or to show that it is meeting legal
responsibilities.
A. Fund Categories - All City funds can be divided into three categories: governmental funds,
proprietary funds, and fiduciary funds.
1. Governmental Funds - These funds are used to account for the majority of the City's
activities. Governmental fund financial statements are reported using an accounting
method identified as the modified accrual basis of accounting, which measures cash
and all other financial assets that can be readily converted to cash. The governmental
funds focus on near-term inflows and outflows of expendable resources, as well as
expendable resources available at the end of the fiscal year for future spending. Fund
balance in governmental funds is represented by the Net Position.
i. The GENERAL FUND is the general operating fund of the city. All general tax
revenues and other receipts that are not allocated by law or contractual agreement
to some other fund are accounted for in this fund. General operating costs, fixed
charges, and capital improvement costs that are not paid through other funds are
paid from the General Fund
ii. SPECIAL REVENUE FUNDS are used to account for and report the proceeds of
specific revenue sources that are restricted or committed to expenditure for
specific purposes other than debt service or capital projects.
iii. The DEBT SERVICE FUND is used to account for and report payments for City debt
service.
FY 2027 Proposed Budget I Wichita Falls Page 192
Financial Policies .- Table of Contents
2. Proprietary Funds - When the City charges customers for services it provides, whether
to outside customers or to other units within the City, the activities are generally
reported in proprietary funds. The City of Wichita Falls maintains two different types of
proprietary funds: enterprise funds and internal service funds.
i. Enterprise funds are used to account for the City's water and sewer operations,
sanitation collection and disposal services, regional and municipal airports, transit
operations, storm water drainage improvements, MPEC, golf course, and waterpark
operations
ii. Internal service funds are an accounting device used to report activities that
provide supplies and services to other City programs, including fleet maintenance
and information technology.
3. Fiduciary Funds -These funds are used to account for resources held for the benefit of
parties outside the government.The City has one fiduciary fund, an Agency Fund, which
is not accounted for in this document.
Basis of Budgeting - The funds included in the annual budget document are governmental and
proprietary. Included Funds are budgeted on a basis consistent with Generally Accepted
Accounting Principles (GAAP). However, there are differences between budgetary accounting
and GAAP. These differences have to do primarily with encumbrance recognition, depreciation,
and the accrual of items such as compensated absences, which appear in the financial
statements, but are only recognized as an expenditure in the year they are due for budgetary
purposes. Budgets are prepared in accordance with the modified accrual basis of accounting.,
which recognizes revenues when they are measurable and available and expenditures when a
liability is incurred. During the year, the City maintains the accounting system on the same basis
as this budget. The Water and Sewer Fund is reported, for budgetary purposes only, as four
separate funds which include the primary operating fund as well as the capital funds for Lake
Ringgold, Microfiltration and Reverse Osmosis Fund, and Water & Sewer Capital. Because the
funds in each fund are available and measurable for debt service reporting, the funds are
reported for accounting purposes as one fund. The budget is considered balanced with all
planned revenues and other available sources balance to all planned expenditures.
OPERATING BUDGET
Budgeting is an essential element of the financial planning, control and evaluation process of
municipal government. The operating budget is the City's annual financial operating plan. The
annual budget includes all of the operating departments of the General Fund, proprietary funds,
debt service funds, special revenue funds, and capital improvement funds of the City. The annual
budget for the City of Wichita Falls is prepared and submitted in accordance with the city charter
and all applicable state laws. It is organized by fund, in alignment with generally accepted
accounting principles (GAAP), and outlines the anticipated revenues and planned expenditures
for the ensuing fiscal year
A. Form of Government - The City is a municipal corporation governed by an elected Mayor
and a six-member City Council.
B. Balanced Budget - The budget shall be structurally balanced, with total resources
(beginning fund balance, revenues, and other financing sources, such as transfers in) equal
to total uses (expenditures, other financing uses, such as transfers out, and ending fund
balance). Recurring and non-recurring revenues will be recognized, and potential fund
balance increases will be allocated to contingency accounts.
C. Preparation - The City of Wichita Falls complies with the Texas Local Government Code
(LGC), all applicable state laws, best practices, and budget requirements. LGC requires any
incorporated City in the state of Texas to develop an annual budget. LGC 102.003 specifies:
a. The budget officer shall itemize the budget to allow as clear a comparison as
practicable between expenditures included in the proposed budget and actual
expenditures for the same or similar purposes made for the preceding year. The budget
must show as definitely as possible each of the projects for which expenditures are set
up in the budget and the estimated amount of money carried in the budget for each
project.
b. The budget must contain a complete financial statement of the municipality that
shows:
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Financial Policies .- Table of Contents
i. Outstanding obligations of the municipality;
ii. Cash on hand to the credit of each fund;
iii. Funds received from all sources during the preceding year;
iv. Funds available from all sources during the ensuing year;
v. Estimated revenue available to cover the proposed budget; and
vi. Estimated tax rate required to cover the proposed budget.
c.The budget officer (City Manager) may require information from any City officer or board
to prepare the budget properly, in accordance with LGC §102.004
D. Proposed Budget - The City of Wichita Falls prepares and presents a Proposed Budget each
year, which is filed with the City Clerk at least 30 days prior to the adoption of the City's tax
levy for the year in compliance with LGC (LGC §102.005(a)).
E. Public Hearings - The City of Wichita Falls will conduct a public hearing and adopt the
annual budget in accordance with state law. The City holds public hearings, and provides
public meeting times, in advance of the adoption of the proposed budget, and in
accordance with the LGC §102.006 and other applicable rules, regulations, or laws.
a. The City of Wichita Falls publishes notices in the local newspaper and on the City of
Wichita Falls' website, as required by law, prior to a public hearing on the proposed
budget (LGC, §102.0065).
F. Adoption -The City Council will take action on the proposed budget after the public
hearing, as outlined in LGC §102.007. Changes to the budget may be made as warranted by
law or deemed in the best interest of taxpayers.
a. Taxes may be levied in accordance with the adopted budget (LGC §102.009). Adoption of
the tax rate must be separate from the budget adoption vote, as required by Property
Tax Code §26.05(b). The tax rate will include components for maintenance and
operation expenditures and debt service obligations (PTC §26.05(a)).
b. The approved budget will be filed with the City Clerk and County Clerk (LGC §102.008,
§102.009(d)). A copy of the annual budget will be posted on the City's website and
made available in the City Clerk's Office for public access (LGC §102.008(a)(2)(A)).
G. Reporting -To ensure transparency and accountability, the City provides quarterly"budget
to actual" financial statements and investment reports to the City Council in compliance with
state law.
H. Control - Each Department Director, appointed by the City Manager, will be responsible for
the administration of their department budget. This includes accomplishing the objectives
adopted as part of the budget and monitoring each department budget for compliance
with spending limitations.
I. Budget Changes - All expenditures must align with the annual budget. The legal level of
control is at the fund/class level. After budget adoption, the City Council may amend the
budget for municipal purposes, following LGC §102.010
1. Amendments - The City Council may amend the budget by ordinance, following a
public process. Amendments must be filed with the City Clerk and attached to the
original budget. Amendments may increase total appropriations only for ongoing
projects or emergencies, as defined by City Charter and LGC (City of Wichita Falls
Charter §72; LGC §102.009).
2. Transfers: The City Manager is authorized to make transfers between items
appropriated to the same office, department, or fund (class level), provided they comply
with the Constitution, state laws, and the City Charter.
J. Contingency Appropriations - The budget may include contingency appropriations within
designated operating departmental budgets. These funds are used to offset expenditures for
unexpected maintenance or other unanticipated expenses that might occur during the year.
Use of these funds is limited to the fund in which the funds are budgeted. Funds may only be
used with approval of the City Manager. If purchasing thresholds are met, funds may only be
used through action of the City Council
REVENUE MANAGEMENT
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A.Revenue Forecasting - The City will adopt a prudent approach to revenue estimation,
leveraging historical data, economic indicators, and professional expertise. Revenue
projections will be prepared using a realistic, objective, and analytical methodology informed
by economic trends. Expert consultation in areas such as sales tax forecasting and financial
management will be sought as necessary
B.Tax Rates - The City Council will adopt property tax rates in compliance with Chapter 26 of
the Texas Tax Code. Tax rate notices and public hearings will follow the truth-in-taxation
requirements.
C.PROPERTY TAXES - Property taxes attach as an enforceable lien on property as of the prior
January 1. Taxes are levied on October 1, and become delinquent after January 31, unless the
half-payment option is elected, in which case one-half of the tax is due November 30, and the
balance the following June 30. The City is permitted by its Home Rule Charter to levy taxes up
to $2.25 per $100 of assessed valuation for general governmental services including the
payment of principal and interest on long-term debt. The budget proposes a combined tax
rate of$0.677900 per $100 of assessed value which means the City has a tax margin of$1.5721.
The Wichita County Tax Office processes all property tax billing and collections, and maintains
the property tax roll
D.User Fees - Fees for services, including those associated with enterprise funds, will be
reviewed annually to ensure they are equitable and sufficient to recover the costs of providing
goods and services to the public. User charges for utilities will also be evaluated annually,
with adjustments made based on debt service ratio coverages and increases in actual costs
as necessary. A third-party analysis will be utilized to review the City's Wholesale Water Rates,
ensuring accuracy and fairness.
E.Grants - The City applies for and manages grant activity with the permission of the City
Council. Grant funds are used for only the specific purpose for which they were earned and,
when necessary, are matched with local funds in accordance with Federal, State, and Grantor
Guidance. Federal grants include the Community Development Block Grant, Section 8
Housing Assistance, Home Investment Partnership Agreement Program, and numerous
health-related grants, among others. The City further ensures grant compliance and internal
control through the City's internal grant policy.
EXPENDITURE MANAGEMENT
A.Encumbrances - Purchase orders, contracts, and other commitments for the expenditure of
monies are recorded in order to set aside that portion of the applicable appropriation.
Unencumbered appropriation balances lapse at year-end and are not carried forward to new
budget periods. Open encumbrances are reported as reservations of fund balance at year-
end, and related appropriations are carried forward to the new fiscal year through a
supplemental budgetary allocation in alignment with the City Charter and all applicable state
laws and standards
B.Increases in Appropriation - The City's charter allows for increases only for projects,
occurring over more than one year, for which costs need to be carried forward.
C.Emergency Event - Appropriation from unassigned fund balance shall require the approval
of the City Council and shall be only for one-time expenditures, such as capital purchases, and
not for on-going expenditures unless a viable plan designated to sustain the expenditures is
simultaneously adopted. The City Council may appropriate unassigned fund balances for
emergency purposes, as deemed necessary, even if such use decreases the fund balance
below the established minimum. LGC § 102.009 defines an emergency expenditure as an
event or need resulting from, "grave public necessity to meet an unusual and unforeseen
condition that could not have been included in the original budget through the use of
reasonably diligent thought and attention". In such cases, the governing body may authorize
an emergency expenditure as a budget amendment, provided a copy of the amendment
order or resolution is filed with the municipal clerk and attached to the original budget.
Additionally, after adopting a budget or amendment, the budget officer must file a true copy
of the approved document in the office of the county clerk where the municipality is located.
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D.Inventory - Inventory and Prepaid Items Inventories of the general and proprietary funds
consist of supplies and various materials used for the maintenance of capital assets. The
consumption method is used to account for these inventories. Under this method, inventory
acquisitions are recorded in inventory accounts initially and charged as expenditures when
used. Inventories are stated at average cost. Certain payments to vendors reflect costs
applicable to future accounting periods and are recorded as prepaid items in both
government-wide and fund financial statements via the purchase method.
E.Order of Expenditure of Funds - When multiple categories of fund balance are available for
expenditure (for example, a construction project is being funded partly by a grant, funds set
aside by the City Council, and unassigned fund balance), the City will start with the most
restricted category and spend those funds first before moving down to the next category
with available funds.
STAFFING AND COMPENSATION
A.Vacation-All full-time employees accumulate vacation benefits based on length of service up to 20 days per
year.The maximum allowable accumulation is 35 days. Upon leaving the employment of the City,employees will
be paid for unused vacation days,which they have accrued.
B.Sick Leave-Sick leave is earned at a rate of 4.62 hours per pay period up to a maximum of 90 days.Sick leave is
not compensated on termination. Police officers and firefighters may accumulate an unlimited number of sick
leave days while employed with the City. Upon termination, police officers and firefighters are compensated for
up to 720 hours and 1,080 hours, respectively
FUND BALANCE POLICIES
The City strives to maintain the fund balances of the various operating funds at levels sufficient to
protect the City's creditworthiness and its financial position in the event of an emergency. The
City has adopted a fund balance policy for the General Fund, Water/Sewer Fund, and the
Sanitation Fund. The policy's goal is for the City to maintain at least 20% of expenditures in
unassigned fund balance for all funds. If funds fall below these percentages, plans are to be put
into place to replenish the fund balance. Fund balances of the governmental funds are classified
as follows:
ANon-spendable Fund Balance - represents amounts that cannot be spent because they are
either not in spendable form (such as inventory or prepaid insurance) or legally required to
remain intact (such as notes receivable or principal of a permanent fund).
BRestricted Fund Balance - represents amounts that are constrained by external parties,
constitutional provisions, or enabling legislation.
C.Committed Fund Balance - represents amounts that can only be used for a specific purpose
by the adoption of an ordinance by the City Council. Committed amounts cannot be used for
any other purpose unless the governing board removes those constraints through the
adoption of another ordinance. Committed fund balance amounts differ from restricted
balances in that the constraints on their use do not come from outside parties, constitutional
provisions, or enabling legislation, but rather from inside the City.
DAssigned Fund Balance - represents amounts which the City intends to use for a specific
purpose, but that do not meet the criteria to be classified as restricted or committed. The City
Council by resolution has authorized the Chief Financial Officer to assign fund balance.
Specific amounts that are not restricted or committed in a special revenue, capital projects,
debt service, or permanent fund are assigned for purposes in accordance with the nature of
their fund type or the fund's primary purpose. Assignments within the General Fund convey
that the intended use of those amounts is for a specific purpose that is narrower than the
general purposes of the City itself. Unlike commitments, assignments only exist temporarily.
Therefore, additional action does not normally have to be taken for the removal of an
assignment.
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E.Unassigned/Unrestricted Fund Balance - represents amounts, which are unconstrained in
that they may be spent for any purpose. Only the General Fund reports a positive unassigned
fund balance. Other governmental funds might report a negative balance in this classification
because of overspending for specific purposes for which amounts had been restricted,
committed, or assigned. When an expenditure is incurred for a purpose for which both
restricted and unrestricted fund balance is available, the City considers restricted funds to
have been spent first. When an expenditure is incurred for which committed, assigned, or
unassigned fund balances are available, the City considers amounts to have been spent first
out of committed funds, then assigned funds, and finally unassigned funds
ACCOUNTING, AUDITING AND FINANCIAL REPORTING
The accounting and reporting policies of the City of Wichita Falls, Texas (City) conforms to
accounting principles generally accepted in the United States of America (GAAP) applicable to
state and local governments. GAAP for local governments includes those principles prescribed by
the Governmental Accounting Standards Board (GASB), which includes all statements and
interpretations of the National Council on Governmental Accounting (NCGA) unless modified by
the GASB, and those principles prescribed by the American Institute of Certified Public
Accountants in the publication entitled Audits of State and Local Governmental Units.
A.BASIS OF ACCOUNTING — For government-wide financial statements and for proprietary
funds the City of Wichita Falls uses the economic resource measurement focus and the
accrual basis of accounting; Revenues are recorded when earned and expenses are recorded
when a liability is incurred, regardless of the timing of related cash flows. Grants and similar
items are recognized as soon as all eligibility requirements imposed by the provider have
been met.
Government fund-level financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting; Revenues are
recognized as soon as they are both measurable and available. Revenues are considered to be
available when they are collectible within the current period or soon enough thereafter to pay
liabilities of the current period. For this purpose, the government considers revenues to be
available if they are collected within 60 days of the end of the current fiscal period.
Expenditures are generally recorded when a liability is incurred, as per accrual accounting.
However, debt service expenditures, as well as expenditures related to compensated
absences and claims and judgments, are recorded only when payment is due.
Property tax, franchise fees, and sales tax associated with the current fiscal period are all
susceptible to accrual and are recognized as revenues of the current fiscal period.
B.Auditing - The City Charter requires an annual audit of the books of account, financial
records, and transactions of all administrative departments of the City by Certified Public
Accountants. The accounting firm of Edgin, Parkman, Fleming & Fleming, PC was selected by
the Mayor and City Council to satisfy this charter requirement in the prior and next year.
In addition to meeting the requirements set forth in the City Charter, the audit is also
designed to meet the requirements of the federal Single Audit Act Amendments of 1996 and
related Uniform Guidance, and the State Single Audit Act. A single audit is made to
determine the adequacy of the internal control structure, including that portion related to
federal financial assistance programs, as well as to determine that the City has complied
with applicable laws and regulations. The City is required to undergo an annual single audit
in conformity with the provisions of the Single Audit Amendments of 1996 and the audit
requirements of Title 2 of the U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance).
The auditors' report on the basic financial statements, and combining fund statements and
schedules may be found in the City's Annual Comprehensive Financial Report available on
the City's website www.wichitafallstx.gov.
C.FINANCIAL REPORTING - Upon completion and acceptance of the annual audit, the City
shall prepare a written Annual Financial Report which shall be presented to the City Council.
The report shall be prepared in accordance with Generally Accepted Accounting Principles
(GAAP) and shall be presented annually to the Government Finance Officer Association
(GFOA) for evaluation and consideration for the Certificate of Achievement in Financial
Reporting. Additional information may be found in the City's Annual Comprehensive
Financial Report and the City's Charter, listed at www.wichitafallstx.gov.
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Financial Policies .- Table of Contents
ASSET MANAGEMENT
A. INVESTMENTS - The City has formally adopted a separate Investment Policy for the City of
Wichita Falls that meets the requirements of the Public Funds Investment Act (PFIA). This
policy is reviewed annually and applies to all financial assets held by the City and to all entities
(component units) included in the City's Annual Financial Report and/or managed by the City.
B. Capital Assets - Capital assets, which include property, plant and equipment, and
infrastructure assets (e.g. roads, bridges, sidewalks, and similar items), are reported in the
applicable governmental or business-like activities columns in the government-wide financial
statements. The City defines capital assets as assets with an initial individual cost of more
than $5,000, and an estimated useful life in excess of one year. Such assets are recorded at
historical cost or estimated historical cost if purchased or constructed. Donated capital assets
are recorded at acquisition value at the time received. Capital assets are depreciated using
the straight-line method over the following useful lives:
1. Assets Years Buildings, systems and improvements: 20 - 59 years
2. Infrastructure: 8 - 100 years
3. Machinery, vehicles and other equipment: 3 - 25 years
4. Furniture and equipment: 3 - 10 years
DEBT MANAGEMENT
The City maintains an informal policy to limit tax-supported debt to no more than 5% of total
assessed property value or $1,500 per capita. According to the Texas Bond Review Board, our total
annual debt service outstanding is the lowest of cities our size. According to the same source, our
Tax Supported Debt per Capita was $655 as of September 2024.
RISK MANAGEMENT
The government is exposed to various risks of loss related to torts; theft of, damage to and
destruction of assets; errors and omissions; and natural disasters for which the government
carries commercial insurance. For insured programs, there have been no significant reductions in
insurance coverage. Settlement amounts have not exceeded insurance coverage for the current
year or the three prior years. The City maintains a group health insurance plan for employees and
dependents which is partially self-insured by the City. A group life insurance plan is maintained
through an insurance company. Contributions to the plans are provided for by both the City and
participating employees. These contributions are recognized as revenues in the internal service
fund used to account for these plans. The contributions made by the City are recorded as
expenditures or expenses of the various funds as appropriate and are listed in this budget.
Liabilities are reported when it is probable that a loss has occurred and the amount of the loss
can be reasonably estimated. An excess coverage insurance policy covers individual claims in
excess of $500,000. Liabilities include an amount for claims that have been incurred but not
reported. Claim liabilities are calculated considering the effects of inflation, recent claim
settlement trends including frequency and amount of pay-outs, and other economic and social
factors.
INTERNAL CONTROL
City Management is responsible for the development, maintenance, and compliance with
internal controls. Internal controls are developed to protect assets of the City, reduce risk, and
protect City funds from loss, theft, or misuse. City Management is also responsible for ensuring
that adequate accounting data is compiled to allow for the preparation of financial statements in
conformity with accounting principles generally accepted in the United States of America. The
cost of a control should not exceed the benefits likely to be derived. The valuation of costs and
benefits requires estimates and judgments by management.
POLICY COMPLIANCE
The City of Wichita Falls continually monitors financial practices throughout the year to ensure
strict adherence. These policies are reviewed annually and updated, when needed, to ensure
continued compliance with the following provisions: the State of Texas Local Government Code,
the Government Finance Officers Association of the United States and Canada — Best Practices,
provisions of the Governmental Accounting Standards Board, and Generally Accepted
Accounting Principles.
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Financial Policies IE Table of Contents
Much of the City's financial compliance is regulated through the completion of the Annual
Financial Audit. The result of the audit is compiled into the City's Annual Comprehensive
Financial Report, which is available on the City's website. The report is shared with the
Government Finance Officers Association and is rated for Financial Excellence
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Financial Policies .- Table of Contents
CITY FUNDS LIST
FY 2027 Proposed Budget I Wichita Falls Page 200
Financial Policies IE Table of Contents
Majo
r/No
n- Appro
Fund Majo priate
Fund Type r Description d
GOVERNMENTAL
FUNDS:
General Majo
General Fund Fund r General Fund Yes
Non-
Govern majo
Debt Service Fund mental r Debt Service Yes
Non-
Govern majo Special
Hotel/Motel fund mental r Revenue Yes
Non-
Govern majo Special
Venue Tax Fun mental r Revenue Yes
Non-
Water & Sewer Capital Govern majo
Fund mental r Capital Fund Yes
Non-
Microfiltration and Govern majo
Reverse Osmosis Fund mental r Capital Fund Yes
Non-
Govern majo
Lake Ringgold Fund mental r Capital Fund Yes
Community Non
Development Block Govern majo Special
Grant Fund mental r Revenue Yes
Non-
Section 8 Housing Govern majo Special
Fund mental r Revenue Yes
Non-
Govern majo Special
HOME Fund mental r Revenue Yes
Non
Transportation Govern majo Special
Planning Grant Fund mental r Revenue Yes
Non-
State Routine Airport Govern majo Special
Maintenance Fund mental r Revenue Yes
Non-
Community& Rural Govern majo Special
Health Fund mental r Revenue Yes
Non
Community Clinical Govern majo Special
Linkage Grant mental r Revenue Yes
Non-
Govern majo Special
Epidemiology Grant mental r Revenue Yes
HIV Control & Non-
Prevention (TX Healthy Govern majo Special
Communities) mental r Revenue Yes
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Non-
Govern majo Special
H HSC-Alzheimer's mental r Revenue Yes
Non-
Health Promo Disease Govern majo Special
Prevention Grant Fund mental r Revenue Yes
Non-
Govern majo Special
Tuberculosis Grant mental r Revenue Yes
Non-
Immunization Grant Govern majo Special
Program Fund mental r Revenue Yes
Non-
Women, Infants and Govern majo Special
Children (WIC) Fund mental r Revenue Yes
PROPRIETARY FUNDS:
Propriet Majo
Water & Sewer Fund ary r Enterprise Yes
Propriet Majo
Sanitation Fund ary r Enterprise Yes
Non- r
Propriet majo
Regional Airport Fund ary r Enterprise Yes
Non-
Propriet majo
Kickapoo Airport Fund ary r Enterprise Yes
Non-
Propriet majo
Transit Fund ary r Enterprise Yes
Non-
Propriet majo
Storm Water Fund ary r Enterprise Yes
Non-
Castaway Cove Propriet majo
Waterpark Fund ary r Enterprise Yes
Non-
Champions Golf Propriet majo
Course Fund ary r Enterprise Yes
Non-
Fleet Maintenance Propriet majo Internal
Fund ary r Service Fund Yes
Non-
Information Propriet majo Internal
Technology Fund ary r Service Fund Yes
**Additional funds not appropriated in this budget include funds
used to account for long term debt,funds held in trust, and agency
funds. Information on all funds may be found in the City's Annual
Comprehensive Financial Report.
FY 2027 Proposed Budget I Wichita Falls Page 202
Glossary .- Table of Contents
Glossary
Abatement:A reduction or elimination of a real or personal property tax, motor vehicle excise,a fee,charge,or special
assessment imposed by a governmental unit.Granted only on application of the person seeking the abatement and
only by the committing governmental unit.
Accounting System:The total structure of records and procedures that identify record,classify,and report
information on the financial position and operations of a governmental unit or any of its funds,account groups, and
organizational components.
Accrued Interest:The amount of interest that has accumulated on the debt since the date of the last interest
payment,and on the sale of a bond,the amount accrued up to but not including the date of delivery(settlement
date). (See Interest)
ACFR:Annual Comprehensive Financial Report-A detailed report of an organization's financial activities and
performance over the fiscal year.
Amortization:The gradual repayment of an obligation over time and in accordance with a predetermined payment
schedule.
Appropriation:A legal authorization from the community's legislative body to expend money and incur obligations
for specific public purposes.An appropriation is usually limited in amount and as to the time period within which it
may be expended.
Arbitrage:As applied to municipal debt,the investment of tax-exempt bonds or note proceeds in higher yielding,
taxable securities.Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond
certain limits)that earnings be rebated (paid)to the IRS.
Assessed Valuation:A value assigned to real estate or other property by a government as the basis for levying taxes.
Assets: Items owned by an organization that have economic value,such as cash, investments, property,and
equipment.
Audit:An examination of a community's financial systems, procedures,and data by a certified public accountant
(independent auditor),and a report on the fairness of financial statements and on local compliance with statutes and
regulations.The audit serves as a valuable management tool in evaluating the fiscal performance of a community.
Audit Report: Prepared by an independent auditor,an audit report includes: (a) a statement of the scope of the audit;
(b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always
accompanied by a management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources.As a matter of
sound practice,they are frequently appropriated to meet unforeseen expenses,for capital expenditures or other one-
time costs.
Balance Sheet:A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit
at a specified date.
Betterments (Special Assessments):Whenever a specific area of a community receives benefit from a public
improvement (e.g.,water,sewer,sidewalk,etc.),special property taxes may be assessed to reimburse the
governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is
assessed for its proportionate share of the cost of such improvements.The proportionate share may be paid in full or
the property owner may request that the assessors apportion the betterment over 20 years.Over the life of the
FY 2027 Proposed Budget I Wichita Falls Page 203
Glossary lE Table of Contents
betterment,one year's apportionment along with one year's committed interest computed from October 1 to October
1 is added to the tax bill until the betterment has been paid.
Bond:A means to raise money through the issuance of debt.A bond issuer/borrower promises in writing to repay a
specified sum of money,alternately referred to as face value, par value or bond principal,to the buyer of the bond on a
specified future date (maturity date),together with periodic interest at a specified rate.The term of a bond is always
greater than one year. (See Note)
Bond and Interest Record: (Bond Register)—The permanent and complete record maintained by a treasurer for each
bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information
concerning the bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of
a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be
rescinded by the community's legislative body to be removed from community's books.
Bond Issue:Generally,the sale of a certain number of bonds at one time by a governmental unit.
Bond Rating (Municipal):A credit rating assigned to a municipality to help investors assess the future ability, legal
obligation, and willingness of the municipality(bond issuer) to make timely debt service payments.Stated otherwise,
a rating helps prospective investors determine the level of risk associated with a given fixed-income investment.
Rating agencies,such as Moody's and Standard and Poors, use rating systems,which designate a letter or a
combination of letters and numerals where AAA is the highest rating and Cl is a very low rating.
Budget:A plan for allocating resources to support particular services, purposes and functions over a specified period
of time. (See Performance Budget, Program Budget)
Capital Assets:All real and tangible property used in the operation of government,which is not easily converted into
cash,and has an initial useful live extending beyond a single financial reporting period.Capital assets include land and
land improvements; infrastructure such as roads, bridges,water and sewer lines;easements; buildings and building
improvements;vehicles, machinery and equipment.Communities typically define capital assets in terms of a
minimum useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget:An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset
improvements.Among other information,a capital budget should identify the method of financing each
recommended expenditure, i.e.,tax levy or rates, and identify those items that were not recommended. (See Capital
Assets, Fixed Assets)
Cash:Currency,coin,checks, postal and express money orders and bankers'drafts on hand or on deposit with an
official or agent designated as custodian of cash and bank deposits.
Cash Flow:The movement of money into or out of an organization,showing its liquidity and ability to meet financial
obligations.
Cash Management:The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure
cash availability to pay bills and to facilitate decisions on the need for short-term borrowing and investment of idle
cash.
Certificate of Deposit(CD):A bank deposit evidenced by a negotiable or non-negotiable instrument,which provides
on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a
certain specified date,at the expiration of a certain specified time,or upon notice in writing.
FY 2027 Proposed Budget I Wichita Falls Page 204
Glossary .- Table of Contents
Classification of Real Property:Assessors are required to classify all real property according to use into one of four
classes: residential,open space,commercial,and industrial. Having classified its real properties, local officials are
permitted to determine locally,within limitations established by statute and the Commissioner of Revenue,what
percentage of the tax burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining:The process of negotiating workers'wages, hours, benefits,working conditions,etc., between
an employer and some or all of its employees,who are represented by a recognized labor union, regarding wages,
hours and working conditions.
Compliance:Adherence to relevant laws, regulations,and internal policies governing financial reporting and
operations.
Consumer Price Index:The statistical measure of changes, if any, in the overall price level of consumer goods and
services.The index is often called the"cost-of-living index."
Cost-Benefit Analysis:A decision-making tool that allows a comparison of options based on the level of benefit
derived and the cost to achieve the benefit from different alternatives.
Debt Burden:The amount of debt carried by an issuer usually expressed as a measure of value (i.e.,debt as a
percentage of assessed value,debt per capita,etc.).Sometimes debt burden refers to debt service costs as a
percentage of the total annual budget.
Debt Service:The repayment cost, usually stated in annual terms and based on an amortization schedule,of the
principal and interest on any particular bond issue.
Encumbrance:A reservation of funds to cover obligations arising from purchase orders,contracts,or salary
commitments that are chargeable to, but not yet paid from,a specific appropriation account.
Enterprise Funds:An enterprise fund is a separate accounting and financial reporting mechanism for municipal
services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the
public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized
by the tax levy, if any.With an enterprise fund, all costs of service delivery—direct, indirect,and capital costs—are
identified.This allows the community to recover total service costs through user fees if it chooses. Enterprise
accounting also enables communities to reserve the"surplus" or net assets unrestricted generated by the operation of
the enterprise rather than closing it out to the general fund at year-end.Services that may be treated as enterprises
include, but are not limited to,water,sewer, hospital,and airport services.
Equalized Valuations(EQVs):The determination of the full and fair cash value of all property in the community that is
subject to local taxation.
Equity:The residual interest in the assets of an organization after deducting liabilities, representing the owners'stake
in the business.
Estimated Receipts:A term that typically refers to anticipated local revenues often based on the previous year's
receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts)
Exemptions:A discharge,established by statute,from the obligation to pay all or a portion of a property tax.The
exemption is available to particular categories of property or persons upon the timely submission and approval of an
application to the assessors. Properties exempt from taxation include hospitals,schools, houses of worship,and
cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals,surviving
spouses,and seniors.
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Expenditure:An outlay of money made by municipalities to provide the programs and services within their approved
budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals,
private organizations,other governmental units,and other funds.These include pension (and other employee benefit)
trust funds, investment trust funds, private- purpose trust funds, and agency funds.
Financial Statements: Reports summarizing an organization's financial activities and position, including the balance
sheet, income statement,and cash flow statement.
Fiscal Year:The 12-month period for which an organization plans the use of its funds,typically not the same as the
calendar year.
Fixed Assets: Long-lived,assets such as buildings,equipment and land obtained or controlled as a result of past
transactions or circumstances.
Fixed Costs:Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance,debt
service costs or interest on loans.
Float:The difference between the bank balance for a local government's account and its book balance at the end of
the day.The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and
withdrawal information also influence float.
Full Faith and Credit:A pledge of the general taxing powers for the payment of governmental obligations. Bonds
carrying such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund:An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on
identified activities or attaining certain objectives in accordance with specific regulations, restrictions,or limitations.
Fund Accounting:Organizing financial records into multiple,segregated locations for money.A fund is a distinct
entity within the municipal government in which financial resources and activity(assets, liabilities,fund balances,
revenues,and expenditures) are accounted for independently in accordance with specific regulations, restrictions or
limitations. Examples of funds include the general fund and enterprise funds.Communities whose accounting records
are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.
GAAP:Generally Accepted Accounting Principles-Standard accounting principles,standards, and procedures that
companies use to compile their financial statements.
GASB 34:A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on
the form and content of governmental financial statements.GASB 34 requires a report on overall financial health, not
just on individual funds. It requires more complete information on the cost of delivering value estimates on public
infrastructure assets,such as bridges, road,sewers,etc. It also requires the presentation of a narrative statement the
government's financial performance,trends and prospects for the future.
GASB 45:This is another Governmental Accounting Standards Board major pronouncement that each public entity
account for and report other postemployment benefits in its accounting statements.Through actuarial analysis,
municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual
service.
General Fund:The fund used to account for most financial resources and activities governed by the normal
appropriation process.
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General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full
faith and credit of its taxing authority.
Governing Body:A board,committee,commission,or other executive or policymaking body of a municipality or
school district.
Indirect Cost:Costs of a service not reflected in the operating budget of the entity providing the service.An example
of an indirect cost of providing water service would be the value of time spent by non-water department employees
processing water bills.A determination of these costs is necessary to analyze the total cost of service delivery.The
matter of indirect costs arises most often in the context of enterprise funds.
Internal Controls: Policies and procedures implemented by an organization to ensure the reliability of financial
reporting and compliance with laws and regulations,aiming to prevent fraud and errors.
Interest:Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or
discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis,
but are paid every six months.
Interest Rate:The interest payable,expressed as a percentage of the principal available for use during a specified
period of time. It is always expressed in annual terms.
Investments:Securities and real estate held for the production of income in the form of interest,dividends, rentals or
lease payments.The term does not include fixed assets used in governmental operations.
Liabilities: Debts or obligations owed by an organization, including loans,accounts payable,and accrued expenses.
Line Item Budget:A budget that separates spending into categories,or greater detail,such as supplies,equipment,
maintenance,or salaries,as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date:The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit.
"Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions,such as cities,towns,school
districts,special districts,counties but also bonds of the state and agencies of the state.
Net Income:The difference between an organization's revenues and expenses, representing its profit or loss for a
specific period.
Note:A short-term loan,typically with a maturity date of a year or less.
Objects of Expenditures:A classification of expenditures that is used for coding any department disbursement,such
as"personal services,""expenses,"or"capital outlay."
Official Statement:A document prepared for potential investors that contains information about a prospective bond
or note issue and the issuer.The official statement is typically published with the notice of sale. It is sometimes called
an offering circular or prospectus.
Operating Budget:A plan of proposed expenditures for personnel,supplies,and other expenses for the coming fiscal
year.
Overlapping Debt:A community's proportionate share of the debt incurred by an overlapping government entity,
such as a regional school district, regional transit authority,etc.
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Performance Budget:A budget that stresses output both in terms of economy and efficiency.
Principal:The face amount of a bond,exclusive of accrued interest.
Program:A combination of activities to accomplish an end.
Program Budget:A budget that relates expenditures to the programs they fund.The emphasis of a program budget
is on output.
Proprietary Funds: Funds used to record the financial transactions of governmental entities when they engage in
activities that are intended to recover the cost of providing goods or services to the general public on a user-fee basis.
Purchased Services:The cost of services that are provided by a vendor.
Refunding of Debt:Transaction where one bond issue is redeemed and replaced by a new bond issue under
conditions generally more favorable to the issuer.
Reserve Fund:An amount set aside annually within the budget of a town to provide a funding source for
extraordinary or unforeseen expenditures.
Revaluation:The assessors of each community are responsible for developing a reasonable and realistic program to
achieve the fair cash valuation of property in accordance with constitutional and statutory requirements.The nature
and extent of that program will depend on the assessors' analysis and consideration of many factors, including, but
not limited to,the status of the existing valuation system,the results of an in-depth sales ratio study,and the accuracy
of existing property record information.
Revenues: Inflows of resources or other enhancements of assets of an organization, usually from sales of goods or
services.
Revenue Anticipation Note (RAN):A short-term loan issued to be paid off by revenues,such as tax collections and
state aid. RANs are full faith and credit obligations.
Revenue Bond:A bond payable from and secured solely by specific revenues and thereby not a full faith and credit
obligation.
Revolving Fund:Allows a community to raise revenues from a specific service and use those revenues without
appropriation to support the service.
Sale of Real Estate Fund:A fund established to account for the proceeds of the sale of municipal real estate other
than proceeds acquired through tax title foreclosure.
Stabilization Fund:A fund designed to accumulate amounts for capital and other future spending purposes,
although it may be appropriated for any lawful purpose.
Surplus Revenue:The amount by which cash,accounts receivable,and other assets exceed liabilities and reserves.
Tax Rate:The amount of property tax stated in terms of a unit of the municipal tax base;for example,$14.80 per$1,000
of assessed valuation of taxable real and personal property.
Tax Title Foreclosure:The procedure initiated by a municipality to obtain legal title to real property already in tax title
and on which property taxes are overdue.
Trust Fund: In general,a fund for money donated or transferred to a municipality with specific instructions on its use.
As custodian of trust funds,the treasurer invests and expends such funds as stipulated by trust agreements,as
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directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may
be used if the trust is established as an expendable trust. For nonexpendable trust funds,only interest (not principal)
may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account's balance but drawn on other banks and not
yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not
be loaned or used as part of the bank's reserves and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither
encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account):The amount by which cash,accounts receivable,and other
assets exceed liabilities and restricted reserves. It is akin to a "stockholders'equity" account on a corporate balance
sheet. It is not, however,available for appropriation in full because a portion of the assets listed as"accounts
receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent):The legal requirement that a community's assessed value on property must reflect its
market,or full and fair cash value.
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Acronym
Acro
Full Term Description/Use in Budget Book
nym
Economic development corporation funded by a dedicated sales tax,typically
Type A Sales Tax
4A focused on primary job creation and industrial or manufacturing projects.Often
Corporation
referenced in economic development and special revenue fund sections.
Economic development corporation funded by a dedicated sales tax,supporting a
Type B Sales Tax broader range of projects such as quality-of-life, parks,tourism,and community
4B
Corporation facilities.Appears in economic development,tourism,and capital project
discussions.
Annual The City's audited financial report prepared in accordance with GAAP and GASB
ACFR Comprehensive standards.Often referenced in financial policies, long-term planning,and linkage
Financial Report between budget and actual results.
Federal law requiring accessibility in public facilities, programs, and
Americans with
ADA communications. Referenced in capital projects,facility upgrades,and compliance-
Disabilities Act
related expenditures.
Federal stimulus and recovery legislation providing temporary funding for eligible
American Rescue Plan
ARPA projects and programs.Appears in special revenue or grant-funded project
Act
descriptions,where applicable.
Community Federal grant program that supports housing, neighborhood improvements, and
CDB
Development Block community development activities,typically focused on low-and moderate-income
G
Grant areas.Appears in special revenue fund and grant program sections.
Multi-year plan and budget for major capital projects such as streets,water and
Capital Improvement
CIP sewer infrastructure,drainage,facilities, and equipment. Referenced in capital
Program
sections, long-term financial planning,and project descriptions.
A type of municipal debt used to finance capital improvements without a separate
Certificates of
CO voter referendum,subject to statutory notice and petition requirements.Appears in
Obligation
debt service and capital financing discussions.
An increase to employee pay scales intended to keep up with inflation and market
Cost of Living
COLA conditions.Appears in Personnel Services narratives and compensation policy
Adjustment
discussions.
A measure of inflation used to inform rate adjustments,cost projections,and long-
CPI Consumer Price Index
term financial planning assumptions (e.g.,water/sewer rates tied to CPI).
State-managed funding program that provides low-interest loans for eligible
DWS Drinking Water State
drinking water infrastructure projects.Appears in water capital financing and
RF Revolving Fund
grant/loan sections.
Facility and/or function used to coordinate multi-agency response during
Emergency
EOC emergencies and disasters.Appears in public safety,emergency management,and
Operations Center
capital project descriptions.
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Acronyms lE Table of Contents
Acro
Full Term Description/Use in Budget Book
nym
Federal agency regulating environmental standards for air,water,and wastewater.
Environmental
EPA Referenced in compliance requirements,operating permits,and some capital
Protection Agency
projects.
Area outside the city limits where the City may exercise certain planning and
Extraterritorial
ET] development controls.Appears in planning,development,and infrastructure
Jurisdiction
sections.
Federal Aviation Federal agency overseeing aviation safety,airport standards, and grant programs.
FAA
Administration Appears in airport,aviation,and capital project discussions.
Private or contracted operator that provides services such as fueling, maintenance,
FBO Fixed Base Operator and hangar space at the airport.Appears in airport fund and lease/operations
descriptions.
FEM Federal Emergency Federal agency providing disaster response and recovery funding.Appears in grant
A Management Agency revenue,capital repair projects,and emergency management sections.
Federal Insurance Required payroll tax for Social Security and Medicare,shown in Personnel Services
FICA
Contributions Act line items across funds.
Fair Labor Standards Federal law governing minimum wage,overtime, and classification of employees.
FLSA
Act May be referenced in personnel policies and labor cost discussions.
A staffing measure that converts all part-time and full-time hours into a standard
FTE Full-Time Equivalent full-time position count.Appears in personnel summaries and department staffing
tables.
The City's financial reporting period (typically October 1 through September 30).
FY Fiscal Year
Used throughout the budget book to distinguish years (e.g., FY 2025, FY 2026).
GAA Generally Accepted Standard framework of accounting rules and conventions used for the City's
P Accounting Principles financial reporting. Referenced in financial policies and ACFR connections.
Governmental
Standard-setting body that issues accounting and financial reporting standards for
GASB Accounting Standards
governments. Referenced in reporting standards and accounting policy sections.
Board
GFO Government Finance Professional organization that sets best practices in budgeting and financial
A Officers Association management and administers the Distinguished Budget Presentation Award.
Geographic Mapping and spatial analysis system used for utility,street,drainage,and planning
GIS
Information System datasets.Appears in engineering, utilities,and planning sections.
General Obligation Bonds backed by the full faith and credit (taxing power) of the City.Appears in debt
GO
(Bonds) service, bond election,and capital financing sections.
Tax levied on hotel/motel stays to fund tourism,convention,and certain cultural or
HOT Hotel Occupancy Tax
venue-related expenditures.Appears in special revenue and tourism sections.
Department or function responsible for recruitment, benefits,classification, policies,
HP Human Resources and employee relations.Appears in personnel policy and internal service cost
allocations.
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Acro
Full Term Description/Use in Budget Book
nym
Health Savings Savings account used with high-deductible health plans;employer contributions
HSA
Account appear as Personnel Services expenditures.
Heating,Ventilation, Mechanical systems for climate control in City facilities.Appears in facility
HVAC
and Air Conditioning maintenance,capital projects,and energy efficiency initiatives.
Portion of the property tax rate dedicated to payment of debt service (principal and
l&S Interest and Sinking interest) on tax-supported bonds.Appears in property tax and debt service
discussions.
Proprietary funds used to account for internal services such as fleet, information
ISF Internal Service Fund technology,or facilities,charged back to operating departments on a cost-
reimbursement basis.
Information City function responsible for technology infrastructure,systems,cybersecurity, and
IT
Technology user support.Appears in internal service fund and departmental narratives.
Portion of the property tax rate or expenditure classification dedicated to ongoing
Maintenance and
M&O operations (excluding debt service).Appears in tax rate,General Fund,and
Operations
departmental operating sections.
Term for ongoing operating and maintenance costs associated with facilities,
Operations and
O&M equipment,and infrastructure.Appears in capital project impact statements and
Maintenance
utility fund narratives.
OPE Other Post- I Benefits provided to retirees other than pensions,such as retiree health insurance.
B Employment Benefits Appears in long-term obligations,financial policies,and ACFR references.
Board,commission,or function responsible for land-use decisions,zoning
P&Z I Planning and Zoning recommendations,and development review.Appears in planning and development
sections.
Designated area where property owners pay an assessment to fund supplemental
Public Improvement
PID services or improvements.Appears in economic development and special district
District
sections.
Facilities used by Police, Fire,and related public safety functions.Appears in capital
PSF Public Safety Facility
projects and debt-financed facility improvements.
Functional area that includes streets,drainage,engineering, and often utilities.
PW Public Works
Appears in department headings and program descriptions.
TxDOT Aviation cost-sharing program that funds eligible routine maintenance at
RAM Routine Airport
airports (e.g., pavement, lighting, markings).Appears in airport fund and
P Maintenance Program
capital/maintenance project descriptions.
Land set aside for public use such as streets, utilities,and sidewalks.Appears in
ROW Right-of-Way
engineering,streets,and development review sections.
SCAD Supervisory Control Automated system that monitors and controls water and wastewater operations.
A and Data Acquisition Appears in utility capital projects and technology upgrades.
State environmental regulatory agency overseeing water,wastewater,air quality,
Texas Commission on
TCEQ and solid waste permits and compliance.Appears in utility and environmental
Environmental Quality
services sections.
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Acronyms lE Table of Contents
Acro
nym Full Term Description/Use in Budget Book
Tax Increment Economic development tool that captures the incremental growth in property tax
TIRZ
Reinvestment Zone revenue within a designated area to fund public improvements.
Texas Municipal Retirement system for City employees;employer contributions appear as Personnel
TMRS
Retirement System Services expenditures and long-term liabilities in financial reporting.
State agency that administers highway,transit, and aviation programs, including
TxDO Texas Department of
RAMP and other airport funding.Appears in transportation, airport,and capital
T Transportation
funding sections.
W/S
Common abbreviation for the Water and Sewer Fund,an enterprise fund that
(or Water&Sewer
accounts for water and wastewater operations, revenues,and capital projects.
W&S)
Women, Infants,and Federally funded nutrition program often administered by the City's Health
WIC
Children , Department.Appears in special revenue fund and grant program descriptions.
WWT Wastewater Treatment Facility for treatment of wastewater prior to discharge.Appears in utility operations,
P Plant capital projects,and regulatory compliance sections.
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