===== PAGE 1 ===== ## The City of Balch Springs THE CITY OF BALCH SPRINGS GROWING COMMUNITY

## On Track to Financial Success: A Budgeting Journey

===== PAGE 2 ===== # City of Balch Springs Fiscal Year 2025-2026 Budget Cover Page This budget will raise more revenue from property taxes than last year's budget by an amount of $1,340,461, which is a 10.03 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $307,009. The members of the governing body voted on the budget as follows: FOR: AGAINST: PRESENT and not voting: ABSENT: ## Property Tax Rate Comparison

	2025-2026	2024-2025
Property Tax Rate:	$0.794629/100	$0.794629/100
No-New-Revenue Tax Rate:	$0.737013/100	$0.729686/100
No-New-Revenue Maintenance & Operations Tax Rate:	$0.843167/100	$0.813673/100
Voter-Approval Tax Rate:	$1.018861/100	$0.932166/100
Debt Rate:	$0.031200/100	$0.031214/100

Total debt obligation for City of Balch Springs secured by property taxes: $24,967,664.58. ===== PAGE 3 ===== ## FINANCIAL POLICIES

===== PAGE 4 ===== GROWING COMMUNITY # Accounting Policies # FY 2026 Budget Book ## GENERAL STATEMENT The accounting policies of the City of Balch Springs is to conform to accounting principles generally accepted in the United States of America (GAAP) as applicable to state and local governments. The Governmental Accounting Standards Board (GASB) is the accepted standards setting body for establishing governmental accounting and financial reporting principles. Management uses estimates and assumptions in preparing financial statements in accordance with GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues, expenditures and expenses. Actual results could vary from the estimates that are used. Significant policies of the City are described below. ## MAJOR FUNDS The City segregates transactions related to certain functions or activities in separate funds in order to aid financial management and to demonstrate legal compliance. Governmental Funds are those funds through which most governmental functions typically are financed. The measurement focus of Governmental Funds is on the sources, uses and balances of current financial resources. General Fund – The General Fund is the main operating fund of the City. This fund is used to account for all financial resources not accounted for in other funds. All general tax revenues and other receipts that are not restricted by law or contractual agreement to some other fund are accounted for in this fund. General operating expenditures, fixed charges and capital improvement costs that are not paid through other funds are paid from the General Fund. Proprietary Funds are accounted for using the economic resources measurement focus and the accrual basis of accounting. Water, Wastewater Solid Waste Funds – These funds are used to account for the acquisition, operation and maintenance of municipal water, sewer utility and solid waste services, supported primarily by user charges to the public. Proprietary Funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services, and producing and delivering goods in connection with a Proprietary Fund’s principal ongoing operations. Operating expenses for the Proprietary Funds include the cost of personnel and contractual services, supplies and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. ## CLASSIFICATION OF FUND EQUITY Fund balances are classified as nonspendable, restricted, committed, assigned or unassigned in governmental funds. Nonspendable fund balances cannot be spent, either because it is not in spendable form or because of legal or contractual requirements. Restricted fund balances have constraints for specific purposes which are externally imposed by providers, such as creditors, grantors or other governments; or by enabling legislation of the City Council. Committed fund balances can only be used for specific purposes pursuant to constraints imposed by the City Council through an ordinance or resolution. Assigned fund balances are constrained by intent to be used for ===== PAGE 5 ===== specific purposes, but are neither restricted nor committed. Assignments are made by City management based on Council direction. Unassigned fund balances include residual positive fund balances within the General Fund that had not been classified within the other mentioned categories. Unassigned fund balances may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed or assigned for those specific purposes. The City designates restricted amounts to be spent first if both restricted and unrestricted fund balances are available unless there are legal documents/contracts that prohibit doing this, such as grant agreements requiring dollar for dollar spending. Additionally, the City would first use committed, followed by assigned, and lastly unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. ## MEASUREMENT FOCUS Measurement focus is the accounting convention, which determines which assets and liabilities are included on the balance sheet of a fund type and whether a fund type's operating statement presents “financial flow” or “capital maintenance” information per fund. The government-wide statements and fund financial statements for Proprietary Funds are reported using the economic resources measurement focus, which means all assets and liabilities (whether current or noncurrent) are included on the statement of net position and the operating statements present increases (revenues) and decreases (expenses) in net total position. Governmental Fund financial statements are reported using the current financial resources measurement focus, which means only current assets and current liabilities are generally included on their balance sheets. The reported fund balance (net current position) is considered a measure of “available spendable resources.” Governmental Fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current position. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period. Proprietary Funds are accounted for on a “net income and capital maintenance” measurement focus. This means that all assets, liabilities, equity, revenues, expenses and transfers relating to the activity of a Proprietary Fund are accounted for through the Proprietary Fund. The measurement focus is upon the determination of net income, financial position and cash flows. ## BASIS OF ACCOUNTING Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts, and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The government-wide statements and fund financial statements for Proprietary Funds are accounted for using the accrual basis of accounting. Under the accrual basis, revenues are recognized when earned, including unbilled water and sewer services which are accrued. Expenses are recognized at the time the liability is incurred. Governmental Fund financial statements are reported using the modified accrual basis for accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available. “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough, thereafter, to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Ad valorem, franchise and sales tax, and court fine revenues recorded in the General Fund are considered to be susceptible to accrual. Licenses and permits, charges for services (except for sanitation services), other fines and forfeits, and rents and concessions are recorded as revenues when received in cash because they are generally not measurable until actually received. ===== PAGE 6 ===== Investment earnings and intergovernmental revenue are recorded as earned since they are measurable and available. Ad valorem, franchise and sales tax, and court fine revenues recorded in the General Fund are considered to be susceptible to accrual. Licenses and permits, charges for services (except for sanitation services), other fines and forfeits, and rents and concessions are recorded as revenues when received in cash because they are generally not measurable until actually received. Investment earnings and intergovernmental revenue are recorded as earned since they are measurable and available.

FUND TYPE	MODIFIED ACCRUAL
GOVERNMENTAL FUNDS
General Fund
General Fund (100)	✗
Vehicle Replacement Fund (140)	✗
Jury Reimbursement Fund (160)	✗
Court Juvenile Fund (230)	✗
Traffic Safety Fund (250)	✗
Special Revenue Funds
Court Security Fund (210)	✗
Court Technology Fund (220)	✗
Hotel Occupancy Tax Fund (240)	✗
Emergency Management Reserve Fund (270)	✗
Grants Funds (280)	✗
Donations Fund (290)	✗
Tax Increment Reinvestment Zone (TIRZ) (300)	✗
Community Development Corporation (330)	✗
State Ch 59 Law Enforcement (400)	✗
Department of Justice Grant Fund (410)	✗
Chapter 683 Abandoned Vehicle Fund (420)	✗
US Treasury Forfeitures Fund (440)	✗
Department of Justice Forfeitures Fund (460)	✗
Red Light Camera Fund (480)	✗
Debt Service Fund (500, 540)	✗
Capital Projects Funds
Capital Projects Fund (610)	✗
Tax Increment Financing (TIF) (640)	✗
Street Tax Maintenance Fund (720)	✗
PROPRIETARY FUNDS
Enterprise Funds
Water Fund (760, 860)
Wastewater Fund (770, 870)
Solid Waste Fund (780, 880)
Drainage Fund (790)

===== PAGE 7 ===== # Budget Policy # FY 2026 Budget Book ## BUDGETS & BUDGETARY ACCOUNTING The City adopts an “appropriated budget” of Governmental fund types on the modified accrual basis of accounting by department. The City is required to present the adopted and final amended budgeted revenues and expenditures. The City compares the final amended budget to actual revenues and expenditures. An operating budget for the General Fund is legally adopted each fiscal year. The budget is adopted on a basis consistent with generally accepted accounting principles (GAAP). The City generally follows these procedures in establishing the budgetary data reflected in the financial statements: 1. A proposed operating budget including proposed expenditures and the means of financing them is submitted to the City Council by the City Manager. 2. Upon receipt of the budget estimates, the City Council holds a first reading on the Budget Ordinance and Tax Roll Ordinance. Information about the Budget Ordinance is then published in the official newspaper of the City. 3. A public hearing on the budget is held. 4. Prior to October 1, the budget is legally enacted through passage of an ordinance. The legal level of budgetary control is at the fund level. The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. Budgetary control has been established at the detail level by line item activity for management control. Departmental appropriations that have not been expended or encumbered by the departments at the end of the fiscal year will lapse. The term “basis of accounting” is used to describe the timing of recognition, that is, when the effects of transactions or events should be recognized. The basis of accounting used for purposes of financial reporting in accordance with generally accepted accounting principles (GAAP) is not necessarily the same basis used in preparing the budget document. The City of Balch Springs uses the budgetary basis of accounting when preparing capital outlays within proprietary funds. Also, items reported as “other financing sources” and “other financing uses” under the GAAP basis of accounting are instead classified in the budget as revenues and expenditures under the budgetary basis of accounting. ===== PAGE 8 ===== ## FINANCIAL ANALYSIS

===== PAGE 9 ===== - CURRENT POSITION - Positions marked like this was removed and/or updated - VACANT - ADDED/UPDATED TO FY26 POSITIONS - FUTURE POSITION (NOT BUDGETED) - TEMPORARY/GROWTH PLAN

===== PAGE 10 =====

===== PAGE 11 =====

===== PAGE 12 ===== CITY OF BALCH SPRINGS

===== PAGE 13 =====

OLD Department Name	COHORT	Department Name	2024 TITLES	2025 TITLES	2026 TITLES	2024			2025			2026
OLD Department Name	COHORT	Department Name	2024 TITLES	2025 TITLES	2026 TITLES	FT	PT	FT	PT	FT	PT	FT	PT
CITY MARSHAL	ADMINISTRATION	ADMINISTRATION	ADMINISTRATIVE ASSISTANT	RECLASSIFIED TO SUPPORT COORDINATOR	SUPPORT COORDINATOR	1	0	1	0	0	1	0	0
DEVELOPMENT	BUSINESS AND BUSINESS AND CAPITAL	BUSINESS AND CAPITAL	BUSINESS AND CAPITAL SPECIALIST	BUSINESS AND CAPITAL TECHICIAN	BUSINESS AND CAPITAL TECHICIAN	1	0	1	0	1	0	0	0
DEVELOPMENT	BUSINESS AND BUSINESS AND CAPITAL	BUSINESS AND CAPITAL	DEVELOPMENT DIRECTOR	SENIOR DIRECTOR, BUSINESS AND CAPITAL	SENIOR DIRECTOR, BUSINESS AND CAPITAL	1	0	1	0	1	0	0	0
CITY ATTORNEY	ELIMINATED	CITY ATTORNEY	SENIOR IMPROVEMENT OFFICER	ELIMINATED		1	0	0	0	0	0	0	0
CITY COUNCIL	CITY COUNCIL	CITY COUNCIL	COUNCIL MEMBER	COUNCIL MEMBER	COUNCIL MEMBER	0	7	0	7	0	7	0	7
CITY MANAGERS OFFICE	CITY MANAGER	CITY MANAGERS OFFICE	CHIEF ADMINISTRATIVE OFFICER	CHIEF ADMINISTRATIVE OFFICER	CHIEF ADMINISTRATIVE OFFICER	1	0	1	0	1	0	1	0
CITY MANAGERS OFFICE	CITY MANAGER	CITY MANAGERS OFFICE	CHIEF OPERATING OFFICER	CHIEF OPERATING OFFICER	CHIEF OPERATING OFFICER	1	0	1	0	1	0	1	0
CITY MANAGERS OFFICE	CITY MANAGER	CITY MANAGERS OFFICE	CITY MANAGER	CITY MANAGER	CITY MANAGER	1	0	1	0	1	0	1	0
CITY MANAGERS OFFICE	CITY MANAGER	CITY MANAGERS OFFICE	EXECUTIVE SUPPORT COORDINATOR	RECLASSIFIED TO HR POSITION- SEE ABOVE	RECLASSIFIED TO HR POSITION- SEE ABO	1	0	0	0	0	0	0	0
CITY SECRETARY	CITY SECRETARY	CITY SECRETARY	CITY SECRETARY	CITY SECRETARY	CITY SECRETARY	1	0	1	0	1	0	1	0	0
CITY SECRETARY	CITY SECRETARY	CITY SECRETARY	ASSISTANT TO CITY SECRETARY	RECLASSIFIED TO SUPPORT COORDINATOR	RECLASSIFIED TO SUPPORT COORDINATOR	1	0	1	0	1	0	1	0	0
UTL BILLING	ADMINISTRATION	FINANCE	CUSTOMER SERVICE CLERK II	CUSTOMER EXPERIENCE SPECIALIST	CUSTOMER EXPERIENCE SPECIALIST	2	0	2	0	2	0	2	0	0
UTL FINANCE	ADMINISTRATION	FINANCE	FINANCE DIRECTOR	DIRECTOR, FINANCE	DIRECTOR, FINANCE	1	0	1	0	1	0	1	0	0
UTL FINANCE	ADMINISTRATION	FINANCE	FINANCE ADMINISTRATOR	FINANCE PROCESS COORDINATOR	FINANCE PROCESS COORDINATOR	1	0	1	0	1	0	1	0	0
UTL FINANCE	ADMINISTRATION	FINANCE	FINANCIAL SPECIALIST I	FINANCIAL SPECIALIST I	FINANCIAL SPECIALIST I	1	0	0	0	0	0	0	0	0
UTL FINANCE	ADMINISTRATION	FINANCE	FINANCIAL SPECIALIST I OR II	FINANCIAL SPECIALIST III, II, OR I	FINANCIAL SPECIALIST III, II, OR I	2	0	4	0	4	0	4	0	0
FIRE	PUBLIC & HEAL	FIRE	OFFICE COORDINATOR	ADMINISTRATIVE COORDINATOR	ADMINISTRATIVE COORDINATOR	1	0	1	0	1	0	1	0	0
FIRE	PUBLIC & HEAL	FIRE	ASSISTANT CHIEF, FIRE	ASSISTANT CHIEF, FIRE	ASSISTANT CHIEF, FIRE	1	0	1	0	1	0	1	0	0
FIRE	PUBLIC & HEAL	FIRE	BATTALION CHIEF	BATTALION CHIEF	BATTALION CHIEF	3	0	3	0	3	0	3	0	0
FIRE	PUBLIC & HEAL	FIRE	CAPTAIN	CAPTAIN	CAPTAIN	3	0	3	0	3	0	3	0	0
FIRE	PUBLIC & HEAL	FIRE	CHIEF	CHIEF, FIRE	CHIEF, FIRE	1	0	1	0	1	0	1	0	0
FIRE	PUBLIC & HEAL	FIRE	DRIVER/ENGINEER	DRIVER/ENGINEER	DRIVER/ENGINEER	9	0	9	0	9	0	9	0	0
EMERGENCY MANAGEMENT (EOC)	PUBLIC & HEAL	FIRE	EMERGENCY MANAGEMENT COORDINATOR	EMERGENCY MANAGEMENT COORDINATOR	EMERGENCY MANAGEMENT COORDINATOR	1	0	1	0	1	0	1	0	0
FIRE	PUBLIC & HEAL	FIRE	FIRE FIGHTER	FIRE FIGHTER	FIRE FIGHTER	9	0	9	0	9	0	9	0	0
FIRE	PUBLIC & HEAL	FIRE	LIEUTENANT	LIEUTENANT	LIEUTENANT	6	0	6	0	6	0	6	0	0
GIS	BUSINESS AND	PLANNING AND ZONING	GIS COORDINATOR	GIS COORDINATOR	GIS COORDINATOR	1	0	1	0	1	0	1	0	0
GIS	BUSINESS AND	PLANNING AND ZONING	GIS TECHICIAN	GIS TECHICIAN	GIS TECHICIAN	1	0	1	0	1	0	1	0	0
HEALTH AND SAFETY	OPERATIONS	HEALTH AND SAFETY	ANIMAL CONTROL CLERK	ANIMAL CONTROL CLERK	ANIMAL CONTROL CLERK	1	0	1	0	1	0	1	0	0
HEALTH AND SAFETY	OPERATIONS	HEALTH AND SAFETY	ANIMAL CONTROL OFFICER III	ANIMAL CONTROL OFFICER III	ANIMAL CONTROL OFFICER III	2	0	2	0	2	0	2	0	0
HEALTH AND SAFETY	OPERATIONS	HEALTH AND SAFETY	ANIMAL CONTROL SUPERVISOR	ANIMAL CONTROL SUPERVISOR	ANIMAL CONTROL SUPERVISOR	1	0	1	0	1	0	1	0	0
CITY MARSHAL	OPERATIONS	HEALTH AND SAFETY	DEPUTY MARSHAL II	DEPUTY MARSHAL I OR TRAFFIC	DEPUTY MARSHAL I OR TRAFFIC	4	0	4	0	4	0	3	0	0
CITY MARSHAL	OPERATIONS	HEALTH AND SAFETY	DEPUTY MARSHAL II	DEPUTY MARSHAL II	DEPUTY MARSHAL II	0	0	1	0	1	0	1	0	0
BUILDING INSPECTIONS	OPERATIONS	HEALTH AND SAFETY	BUILDING INSPECTOR/SENIOR BUILDING INSPECTOR	INSPECTOR I OR II (BUILDING OR MULTIFAMILY)	INSPECTOR I OR II (BUILDING OR MULTIFAMILY)	3	0	4	0	2	0	2	0	0

===== PAGE 14 =====

OLD Department Name	COHORT	Department Name	2024 TITLES	2025 TITLES	2026 TITLES	2024	2025	2026	2025	PT	PT	PT	PT	PT
CITY MARSHAL	OPERATIONS	HEALTH AND SAFETY	WARRANT CLERK	MARSHAL ASSISTANT	MARSHAL ASSISTANT	1	0	1	0	0	1	0	1	0
FLEET SERVICES	OPERATIONS	HEALTH AND SAFETY	MECHANIC	MASTER TECHICIAN/CHIEF MECHANIC	MASTER TECHICIAN/CHIEF MECHANIC	1	0	1	0	0	0	0	0	0
BUILDING INSPECTIONS	OPERATIONS	HEALTH AND SAFETY	PERMIT CLERK	PERMIT CLERK	PERMIT CLERK	1	0	1	0	0	0	0	0	0
BUILDING INSPECTIONS	ADMINISTRATION	FINANCE	PERMIT CLERK	PERMIT CLERK RECLASSIFIED TO CUSTOMER EXPERIENCE COORDINATOR		0	0	1	0	0	0	0	0	0
CITY MARSHAL	OPERATIONS	HEALTH AND SAFETY	PSO/JAILER	PSO (JAILER) III	PSO (JAILER) III	5	0	4	0	0	0	4	0	0
CITY MARSHAL	OPERATIONS	HEALTH AND SAFETY		PSO COORDINATOR (JALER)	PSO COORDINATOR (JALER)	0	0	1	0	0	0	0	0	0
CITY MARSHAL	OPERATIONS	HEALTH AND SAFETY	THE COO SERVES AS CHIEF MARSHAL	THE COO SERVES AS CHIEF MARSHAL	CHIEF MARSHAL/INTERNAL PROMOTION OPPORTUNITY	1	0	0	0	0	0	0	0	0
CODE ENFORCEMENT	OPERATIONS	HEALTH AND SAFETY	CODE ENFORCEMENT OFFICER	CODE ENFORCEMENT OFFICER I	CODE ENFORCEMENT OFFICER I	4	0	3	0	0	0	3	0	0
CODE ENFORCEMENT	OPERATIONS	HEALTH AND SAFETY	CODE ENFORCEMENT OFFICER	CODE ENFORCEMENT OFFICER II	CODE ENFORCEMENT OFFICER II	0	0	1	0	0	0	1	0	0
HUMAN RESOURCES	ADMINISTRATION	PEOPLE AND ENGAGEMENT	ASSISTANT DIRECTOR, HR (RECLASSIFIED)	ASSISTANT DIRECTOR, HR	RECLASSIFIED	0	0	1	0	0	0	0	0	0
HUMAN RESOURCES	ADMINISTRATION	PEOPLE AND ENGAGEMENT	ASSISTANT DIRECTOR, HR (RECLASSIFIED)	ASSISTANT DIRECTOR, HR	RECLASSIFIED	0	0	0	0	0	0	0	0	0
HUMAN RESOURCES	ADMINISTRATION	PEOPLE AND ENGAGEMENT	HR SPECIALIST	HR SPECIALIST I, II OR III	HR SPECIALIST I, II OR III	2	0	2	0	0	0	4	0	0
HUMAN RESOURCES	ADMINISTRATION	PEOPLE AND ENGAGEMENT	RISK MANAGEMENT SPECIALIST	RISK MANAGEMENT SPECIALIST	RECLASSIFIED	0	0	1	0	0	0	0	0	0
HUMAN RESOURCES	ADMINISTRATION	PEOPLE AND ENGAGEMENT	HR DIRECTOR (THE CAO SERVES IN THIS POSITION)	HR DIRECTOR (THE CAO SERVES IN THIS POSITION)	HR DIRECTOR (THE CAO SERVES IN THIS POSITION)	1	0	0	0	0	0	0	0	0
LIBRARY & LEARNING CENTER	ADMINISTRATION	COMMUNITY EXPERIENCE	LIBRARY & INFORMATION DIRECTOR	DIRECTOR, LIBRARY & INFORMATION	DIRECTOR, LIBRARY & INFORMATION	1	0	1	0	0	0	1	0	0
LIBRARY & LEARNING CENTER	ADMINISTRATION	COMMUNITY EXPERIENCE	LIBRARY ASSISTANT	LIBRARY ASSISTANT	LIBRARY ASSISTANT	1	0	2	0	0	0	2	0	0
LIBRARY & LEARNING CENTER	ADMINISTRATION	COMMUNITY EXPERIENCE	TECHNICAL SERVICES SPECIALIST	TECHNICAL SERVICES SPECIALIST	LIBRARY ASSOCIATE ABC	1	0	3	0	0	0	3	0	0
LIBRARY & LEARNING CENTER	ADMINISTRATION	COMMUNITY EXPERIENCE	LIBRARY ASSISTANT (P-T, 2 @ 1/4)	RECLASSIFIED TO FT LIBRARY SPECIALIST	LIBRARY SPECIALIST	0	2	0	0	0	0	0	0	0
LIBRARY & LEARNING CENTER	ADMINISTRATION	COMMUNITY EXPERIENCE	LIBRARY SERVICES SPECIALIST	RECLASSIFIED TO LIBRARY ASSOCIATE ABC		1	0	0	0	0	0	0	0	0
LIBRARY & LEARNING CENTER	ADMINISTRATION	COMMUNITY EXPERIENCE	PROGRAMMING SPECIALIST	RECLASSIFIED TO LIBRARY ASSOCIATE ABC		1	0	0	0	0	0	0	0	0
LIBRARY & LEARNING CENTER	ADMINISTRATION	COMMUNITY EXPERIENCE	YOUTH SERVICES LIBRARIAN	YOUTH SERVICES LIBRARIAN	YOUTH SERVICES LIBRARIAN	1	0	1	0	0	0	1	0	0
MARKETING COMMUNICATIONS	ADMINISTRATION	PEOPLE AND ENGAGEMENT	MARKETING MANAGER	MARKETING COMMUNICATIONS COORDINATOR	MARKETING COORDINATOR	2	0	2	0	0	0	2	0	0
COMMUNITY SERVICES	ADMINISTRATION	COMMUNITY EXPERIENCE	SPAR ASSISTANT (P-T, 5 @ 1/5)	SPAR ASSISTANT (PT)	SPAR ASSISTANT (PT)	0	5	0	0	0	0	0	0	0
COMMUNITY SERVICES	ADMINISTRATION	MARKETING AND COMMUNITY	PARKS & COMMUNITY SPECIALIST II	SPAR SPECIALIST II	SPAR SPECIALIST II	0	1	0	0	0	0	0	0	0
COMMUNITY SERVICES	ADMINISTRATION	MARKETING AND COMMUNITY	PARKS & COMMUNITY SPECIALIST III	SPARTE COORDINATOR	SPARTE COORDINATOR	2	0	2	0	0	0	3	0	0
COMMUNITY SERVICES	ADMINISTRATION	MARKETING AND COMMUNITY	SENIOR COMMUNITY SERVICES ADMINISTRATOR	SPARTE MANAGER	SPARTE ADMINISTRATOR	1	0	1	0	0	0	1	0	0
COMMUNITY SERVICES	ADMINISTRATION	MARKETING AND COMMUNITY	PARKS & COMMUNITY SPECIALIST III	SPARTE SPECIALIST III	SPARTE SPECIALIST III	3	0	3	0	0	0	3	0	0
MUNICIPAL COURT		MUNICIPAL COURT	COURT ADMINISTRATOR	COURT ADMINISTRATOR	COURT ADMINISTRATOR	1	0	1	0	0	0	1	0	0
MUNICIPAL COURT		MUNICIPAL COURT	COURT CLERK	COURT CLERK	COURT CLERK	2	0	2	0	0	0	2	0	0
MUNICIPAL COURT		MUNICIPAL COURT	JUDGE	JUDGE	JUDGE	0	1.5	0	1.5	0	1.5	0	1.5	0
MUNICIPAL COURT		MUNICIPAL COURT	SENIOR COURT CLERK	SENIOR COURT CLERK	SENIOR COURT CLERK	1	0	1	0	0	0	1	0	0
COMMUNITY SERVICES		OPERATIONS	COMMUNITY SERVICES ADMINISTRATOR	ASSISTANT DIRECTOR, PUBLIC SERVICES	ELIMINATED (POSITION RECLASSIFIED WITH RETIREMENT)	1	0	1	0	0	0	0	0	0

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FTE BY DEPARTMENT/TITLES						2024		2025		2026
OLD Department Name	COHORT	Department Name	2024 TITLES	2025 TITLES	2026 TITLES	FT	PT	FT	PT	FT	PT
WATER ADMIN PW		OPERATIONS	ADMINISTRATIVE ASSISTANT	RECLASSIFIED TO SUPPORT COORDINATOR	SUPPORT COORDINATOR	1	0	1	0	1	0
WATER ADMIN PW		OPERATIONS	ADMINISTRATIVE ASSISTANT	RECLASSIFIED TO SUPPORT COORDINATOR	SUPPORT COORDINATOR	1	0	1	0	1	0
BUILDING INSPECTIONS		OPERATIONS	DIRECTOR, OPERATIONS	SENIOR DIRECTOR, OPERATIONS	SENIOR DIRECTOR, OPERATIONS	1	0	1	0	1	0
PLANNING		PLANNING	DEVELOPMENT DIRECTOR	ASSISTANT DIRECTOR, PLANNING AND ZONING	ASSISTANT DIRECTOR, PLANNING AND ZONING	1	0	1	0	1	0
PLANNING		PLANNING		PLANNING TECHNICIAN	PLANNING TECHNICIAN	0	0	1	0	1	0
PLANNING		PLANNING	DEVELOPMENT ADMINISTRATOR	RECLASSIFIED TO ASSISTANT DIRECTOR, PZ	RECLASSIFIED TO ASSISTANT DIRECTOR, PZ	1	0	0	0	0	0
POLICE	PUBLIC SAFET	POLICE	OFFICE COORDINATOR	ADMINISTRATIVE COORDINATOR	ADMINISTRATIVE COORDINATOR	1	0	1	0	1	0
POLICE		POLICE	ASSISTANT CHIEF, POLICE	ASSISTANT CHIEF, POLICE	ASSISTANT CHIEF, POLICE	1	0	1	0	1	0
POLICE		POLICE	CAPTAIN	CAPTAIN	CAPTAIN	2	0	2	0	2	0
POLICE		POLICE	CHIEF	CHIEF, POLICE	CHIEF, POLICE	1	0	1	0	1	0
POLICE		POLICE	CROSSING GUARD (PT - paid through Child Saf Fund)	CROSSING GUARD	CROSSING GUARD	0	1	0	1	0	1
POLICE		POLICE	DISPATCH COORDINATOR	DISPATCH COORDINATOR	DISPATCH COORDINATOR	1	0	1	0	1	0
POLICE		POLICE	DISPATCHER III	DISPATCHER III	DISPATCHER III	8	0	9	0	9	0
POLICE		POLICE	LIEUTENANT	LIEUTENANT	LIEUTENANT	6	0	6	0	6	0
POLICE		POLICE	INVESTIGATIONS CLERK	POLICE CLERK III	POLICE CLERK III	1	0	3	0	3	0
POLICE		POLICE	POLICE OFFICER III	POLICE OFFICER III	POLICE OFFICER III	33	0	33	0	33	0
POLICE		POLICE	PROPERTY COORDINATOR	PROPERTY EVIDENCE SPECIALIST	PROPERTY EVIDENCE SPECIALIST	1	0	1	0	1	0
POLICE		POLICE	RECORDS CLERK	RECLASSIFIED TO POLICE CLERK III	RECLASSIFIED TO POLICE CLERK III	2	0	0	0	0	0
POLICE		POLICE	SERGEANT	SERGEANT	SERGEANT	6	0	6	0	6	0
PLANNING		PUBLIC SERVICES	COMMUNITY SERVICES COORDINATOR	COMMUNITY SERVICES SPECIALIST	COMMUNITY SERVICES SPECIALIST	1	0	1	0	1	0
BUILDING MAINTENANCE		PUBLIC SERVICES	CUSTODIAN	CUSTODIAN	CUSTODIAN	2	0	3	0	3	0
STREETS		PUBLIC SERVICES	MAINTENANCE SPECIALIST I	MAINTENANCE SPECIALIST I, II OR III	MAINTENANCE SPECIALIST I, II OR III	MAINTENANCE SPECIALIST I, II OR III	5	0	10	10	0
PARKS MAINTENANCE		PUBLIC SERVICES	PARKS AND FACILITIES SPECIALIST II	PARKS AND FACILITIES SPECIALIST II	PARKS AND FACILITIES SPECIALIST II	7	0	6	0	6	0
PARKS MAINTENANCE		PUBLIC SERVICES	PARKS AND FACILITIES SPECIALIST III	PARKS AND FACILITIES SPECIALIST III	PARKS AND FACILITIES SPECIALIST III	2	0	3	0	3	0
MOWNING		PUBLIC SERVICES	PARKS AND FACILITIES SUPERVISOR	PARKS AND FACILITIES SUPERVISOR	PARKS AND FACILITIES SUPERVISOR	2	0	2	0	2	0
STREETS		PUBLIC SERVICES	MAINTENANCE SPECIALIST II			2	0	0	0	0	0
STREETS		PUBLIC SERVICES	MAINTENANCE SPECIALIST III			1	0	0	0	0	0
STREETS		PUBLIC SERVICES	MAINTENANCE SPECIALIST III			2	0	0	0	0	0
SOLID WASTE MAINTENANCE		SOLID WASTE MAINTENANCE	PUBLIC WORKS SUPERVISOR	PUBLIC SERVICES SUPERVISOR	PUBLIC SERVICES SUPERVISOR	1	0	1	0	1	0
WATER ADMIN PW		UTILITIES	UTILITIES SUPERVISOR	ASSISTANT DIRECTOR, UTILITIES	ASSISTANT DIRECTOR, UTILITIES	1	0	1	0	1	0
WASTEWATER COLLECTION		UTILITIES	CONSTRUCTION INSPECTOR	CONSTRUCTION INSPECTOR	CONSTRUCTION INSPECTOR	1	0	1	0	1	0
WATER ADMIN PW		UTILITIES	PUBLIC WORKS DIRECTOR	DIRECTOR, PUBLIC SERVICES	DIRECTOR, PUBLIC SERVICES	1	0	1	0	1	0
WATER DISTRIBUTION		UTILITIES	BFCC ASSISTANT COORDINATOR	INSPECTOR I	INSPECTOR I	1	0	1	0	1	0

===== PAGE 16 =====

FTE BY DEPARTMENT/TITLES						2024		2025		2026
OLD Department Name	COHORT	Department Name	2024 TITLES	2025 TITLES	2026 TITLES	FT	PT	FT	PT	FT	PT
WATER DISTRIBUTION		UTILITIES	BFCC COORDINATOR	INSPECTOR II	INSPECTOR II	1	0	1	0	1	0
		UTILITIES	METER TECHNICIAN	METER READER	METER READER	0	0	1	0	1	0
UTL METERS SERV		UTILITIES	METER TECHNICIAN	METER TECHNICIAN	METER TECHNICIAN	2	0	1	0	1	0
UTL BILLING		UTILITIES	CUSTOMER SERVICE CLERK I	UB SERVICE CLERK	UB SERVICE CLERK	1	0	1	0	1	0
UTL BILLING		UTILITIES	CUSTOMER SERVICE CLERK III	UB SERVICE SPECIALIST	UB SERVICE SPECIALIST	1	0	1	0	1	0
WATER DISTRIBUTION/WASTEWATER COLLECTION		UTILITIES	UTILITIES TECH III	UTILITIES TECH III	UTILITIES TECH III	4	0	3	0	3	0
WATER DISTRIBUTION/WASTEWATER COLLECTION		UTILITIES	UTILITIES TECH II	UTILITIES TECH II	UTILITIES TECH II	4	0	7	0	7	0
UTL BILLING		UTILITIES	CUSTOMER SERVICE MANAGER	UTILITY BILLING SERVICE MANAGER	UTILITY BILLING SERVICE MANAGER	1	0	1	0	1	0

					Sum	210	17.5	217	22.5	215	23.5

===== PAGE 17 =====

PAY PLAN STRUCTURE
Pay Grade	Position Title	Pay Type	Minimum	Midpoint	Maximum
G100	Crossing Guard\nSeasonal Assistant (S)\nSPAR Specialist II (PT)	Hourly $ Annually	15.284 $ 31,790.72	$ 17.309 $ 36,002.99	$ 19.334 $ 40,215.26
G101	Parks and Facilities Specialist I	Hourly $ Annually	16.507 $ 34,333.98	$ 18.694 $ 38,883.23	$ 20.881 $ 43,432.48
G102	Custodian\nCustomer Experience Specialist\nLibrary Assistant\nMaintenance Specialist I\nMechanic I\nMeter Reader\nPolice Clerk II\nSPARTE Assistant	Hourly $ Annually	17.827 $ 37,080.70	$ 20.189 $ 41,993.89	$ 22.551 $ 46,907.08
G103	Animal Control Clerk	Hourly	19.253	$ 21.805	$ 24.356
	Animal Control Officer I	Annually	40,047.15	$ 45,353.40	$ 50,659.65
	Deputy Court Clerk\nLibrary Associate ABC\nMaintenance Specialist II\nParks and Facilities Specialist II\nPublic Safety Officer/Jailer I\nUtility Billing Clerk
G104	Marshal Assistant\nMechanic II	Hourly	20.794	$ 23.549	$ 26.304
G104	Meter Technician\nPolice Clerk III\nPublic Safety Officer/ Jailer II\nUtilities Tech II	Annually	43,250.92	$ 48,981.67	$ 54,712.42
G105	Animal Control Officer II	Hourly	22.457	$ 25.433	$ 28.408
G105	Business & Capital Technician\nCustomer Experience Coordinator\nDispatcher I\nFinance Specialist I\nHR Specialist I\nMaintenance Specialist III\nParks and Facilities Specialist III\nPermit Specialist\nProperty/Evidence Specialist\nSenior Court Clerk\nSPAR Specialist III\nUB Services Specialist		46,711.00	$ 52,900.20	$ 59,089.41
G106	Code Enforcement Officer I	Hourly	24.254	$ 27.467	$ 30.681
G106	Dispatcher II\nMechanic III\nProject Coordinator\nRisk Management Specialist\nUtilities Tech III	Annually	50,447.88	$ 57,132.22	$ 63,816.56
G107	Animal Control Supervisor\nConstruction Inspector	Hourly	26.194	$ 29.665	$ 33.136
G107	Animal Control Supervisor\nConstruction Inspector	Annually	54,483.71	$ 61,702.80	$ 68,921.89

===== PAGE 18 =====

THE CITY OF BALCH SPRINGS

GROWING COMMUNITY
PAY PLAN STRUCTURE
Pay Grade	Position Title	Pay Type	Minimum	Midpoint	Maximum
	Finance Specialist II\nFinancial Process Specialist\nGIS Tech\nHR Specialist II\nInspector I\nPlanning Tech\nSPARTE Coordinator
G108	BC Coordinator\nCode Enforcement Officer II\nDeputy Marshall I\nDispatcher III\nInspector II\nJailer Coordinator\nLibrarian\nSupport Coordinator\nUB Coordinator	Hourly\nAnnually	28.290\n 58,842.40	32.038\n 66,639.02	35.786\n 74,435.64
G109	Administrative Coordinator\nCompliance Coordinator\nEmergency Management Coordinator\nFinancial Process Coordinator\nFinancial Specialist III\nGIS Coordinator\nHR Specialist III\nParks & Facilities Supervisor\nPublic Services Supervisor\nSPARTE Manager	Hourly\nAnnually	30.553\n 63,549.80	34.601\n 71,970.14	38.649\n 80,390.49
G110	Deputy Marshall II\nMarketing Communications Coordinator\nMaster Technician\nDispatcher Coordinator\nPlanner\nUtility Billing Service Manager	Hourly\nBiweekly\nAnnually	32.997\n 2,639.76\n 68,633.78	37.369\n 2,989.53\n 77,727.76	41.741\n 3,339.30\n 86,821.73
G111	Assistant Building Official	Hourly\nBiweekly\nAnnually	35.637\n 2,850.94\n 74,124.48	40.359\n 3,228.69\n 83,945.98	45.081\n 3,606.44\n 93,767.47
G112	Administrators*\nChief Marshal	Hourly\nBiweekly\nAnnually	38.488\n 3,079.02\n 80,054.44	43.587\n 3,486.99\n 90,661.65	48.687\n 3,894.96\n 101,268.87
G113	NO POSITION ASSIGNED	Hourly\nBiweekly\nAnnually	41.567\n 3,325.34\n 86,458.80	47.074\n 3,765.95\n 97,914.59	52.582\n 4,206.55\n 109,370.38
G114	NO POSITION ASSIGNED	Hourly\nBiweekly\nAnnually	44.892\n 3,591.37\n 93,375.50	50.840\n 4,067.22\n 105,747.75	56.788\n 4,543.08\n 118,120.01

===== PAGE 19 =====

THE CITY OF BALCH SPRINGS

GROWING COMMUNITY
PAY PLAN STRUCTURE
Pay Grade	Position Title	Pay Type	Minimum	Midpoint	Maximum
G115	Assistant Directors	Hourly	48.483	54.907	61.332
		Biweekly	3,878.67	4,392.60	4,906.52
		Annually	100,845.54	114,207.57	127,569.61
G116	NO POSITION ASSIGNED	Hourly	52.362	59.300	66.238
		Biweekly	4,188.97	4,744.01	5,299.05
		Annually	108,913.18	123,344.18	137,775.18
G117	City Secretary	Hourly	56.551	64.044	71.537
	Assistant Chief, Fire/Police	Biweekly	4,524.09	5,123.53	5,722.97
	Assistant Chief, Fire/Police	Annually	117,626.24	133,211.71	148,797.19
G118	Directors*	Hourly	61.075	69.168	77.260
		Biweekly	4,886.01	5,533.41	6,180.81
		Annually	127,036.34	143,868.65	160,700.97
G119	Senior Director*	Hourly	65.961	74.701	83.441
		Biweekly	5,276.89	5,976.08	6,675.27
		Annually	137,199.24	155,378.14	173,557.04
G120	Chief Administrative Officer	Hourly	71.238	80.677	90.116
	Chief Operating Officer	Biweekly	5,699.05	6,454.17	7,209.29
	Chief, Police/Fire	Annually	148,175.18	167,808.40	187,441.61
G121	**NO CURRENT POSITION	Hourly	76.937	87.131	97.325
		Biweekly	6,154.97	6,970.50	7,786.04
		Annually	160,029.20	181,233.07	202,436.94
G122	Assistant City Manager	Hourly	83.092	94.102	105.111
		Biweekly	6,647.37	7,528.14	8,408.92
		Annually	172,831.53	195,731.71	218,631.89
G123	City Manager	Hourly	89.739	101.630	113.520
		Biweekly	7,179.16	8,130.39	9,081.63
		Annually	186,658.06	211,390.25	236,122.44
SPECIAL ENTRY RATE IS BASE FOR ALL NON SENIOR LEADERSHIP POSITIONS. ALL NEW EMPLOYEES ARE HIRED WITH A RECRUITMENT INCENTIVE AS DEFINED BY POLICY FOLLOWING SATISFACTORY PROBATION EVALUATION
NEW HIRES WITH EXCEPTIONAL QUALIFICATIONS MAY RECEIVE ABOVE BASE SALARY WITH SUPPORTING DOCUMENTATION BUT NO LONGER ELIGIBLE FOR RECRUITMENT INCENTIVE IF BUDGET ALLOWS

===== PAGE 20 ===== ## Fund Structure

===== PAGE 21 ===== # City Wide Fund Totals FY 2026 Budget Book ## Total Revenues

	FY 2023\nActuals	FY 2024\nActuals	FY 2025 Revised\nBudget	FY 2025\nProjections	FY 2026\nProposed
Revenues
100 - GENERAL FUND	$23,819,897	$50,868,759	$60,541,697	$44,840,245	$30,989,207
500 - DEBT SERVICE FUND	$728,449	$783,601	$1,358,803	$690,283	$716,968
540 - TAX INC FINANCING DEBT SERVICE	$218,750	$219,023	$438,000	$219,001	$218,750
160 - JURY REIMBURSEMENT FUND	$219	$314	$0	$700	$0
210 - MUNI COURT BUILDING SECURITY	$6,097	$5,439	$10,200	$12,900	$7,600
220 - MUNI COURT TECHNOLOGY	$10,963	$10,261	$9,000	$20,030	$4,500
230 - MUNI COURT JUVENILE CASE MGT	$5,847	$5,302	$10,000	$5,025	$7,750
240 - HOTEL OCCUPANCY TAX	$237,593	$301,074	$436,000	$283,000	$271,250
250 - TRAFFIC SAFETY FUND	$34,327	$22,036	$61,200	$30,600	$32,600
270 - EMERGENCY MGT RESERVE FUND	$89,281	$3,572	$20,400	$10,200	$14,000
280 - GRANTS	$3,379,637	$2,899,369	$9,319,522	$4,662,262	$6,250,233
290 - DONATION FUND	$17,973	$36,939	$10,000	$8,856	$2,100
300 - TAX INC REINVESTMENT ZONE	$310,771	$402,814	$854,460	$476,190	$578,305
330 - COMMUNITY DEVELOPMENT CORP	$0	$2	$0	$0	$0
340 - PUBLIC FACILITY CORPORATION	$0	$16,156	$0	$25,000	$15,000
400 - STATE CH 59 LAW ENFORCEMENT	$26,769	$54,760	$72,000	$2,652	$150
410 - DEPARTMENT OF JUSTICE GRANTS	$207	$8,871	$32,000	$17,319	$200
420 - CHAP 683 ABANDONED VEHICLES	$54,017	$45,754	$50,050	$48,009	$25,100
440 - US TREASURY FORFEITURES	$38,689	$26,753	$30,000	$16,519	$15,000
460 - DEPT OF JUSTICE FORFEITURES	$393	$481	$0	$400	$300
610 - CAPITAL IMPROVEMENT FUND	$5,248,080	$1,457,333	$20,000	$10,000	$300,000
640 - TAX INCREMENT FINANCING (TIF)	$0	$14	$0	$0	$0
720 - STREET MAINTENANCE FUND	$1,507,388	$1,594,311	$3,190,001	$1,705,999	$1,590,000
760 - WATER FUND	$7,058,686	$7,055,909	$13,595,200	$6,909,033	$7,733,099
770 - WASTE WATER FUND	$5,397,453	$5,313,412	$10,619,000	$5,922,700	$5,814,000
780 - SOLID WASTE DISPOSAL	$4,171,602	$4,837,126	$9,206,400	$5,118,200	$4,801,200
790 - DRAINAGE FUND	$353,998	$410,918	$852,000	$488,549	$425,000
120 - ECON DEV CORP TYPE A	$1,511,881	$1,497,987	$2,980,001	$1,490,000	$1,452,000
130 - ECON DEV CORP TYPE B	$1,637,769	$1,491,793	$2,970,001	$1,485,000	$1,447,500
520 - EDC TYPE A DEBT SERVICE	$234,000	$231,248	$467,356	$233,928	$235,878
530 - EDC TYPE B DEBT SERVICE	$181,632	$180,824	$367,600	$188,300	$178,400
620 - EDC TYPE A CAPITAL PROJECTS	$2,405	$2,683	$4,000	$2,000	$2,000
140 - VEHICLE REPLACEMENT PROGRAM	$274,314	$441,745	$808,142	$867,520	$387,561
860 - VEH REPLACEMENT PROG - WATER	$61,117	$71,440	$99,252	$62,426	$49,626
870 - VEH REPLACEMENT PROG - WASTE W	$6,528	$6,595	$0	$0	$0

===== PAGE 22 =====

	FY 2023\nActuals	FY 2024\nActuals	FY 2025 Revised Budget	FY 2025\nProjections	FY 2026\nProposed
880 - VEH REPLACEMENT PROG - SOLID\nW	$6,491	$6,533	$0	$0	$0
REVENUES TOTAL	$56,633,221	$80,311,152	$118,432,283	$75,852,846	$63,565,277

Fund Expenditures

	FY 2023\nActuals	FY 2024\nActuals	FY 2025 Revised\nBudget	FY 2025\nProjections	FY 2026\nProposed
Expenses
100 - GENERAL FUND	$25,632,668	$48,536,309	$63,797,980	$33,988,995	$41,554,035
500 - DEBT SERVICE FUND	$621,500	$623,200	$1,087,900	$544,775	$1,206,815
540 - TAX INC FINANCING DEBT SERVICE	$219,500	$219,000	$439,500	$219,750	$219,500
210 - MUNI COURT BUILDING SECURITY	$1,095	$330	$6,400	$3,200	$9,755
220 - MUNI COURT TECHNOLOGY	$24,561	$0	$0	$0	$0
230 - MUNI COURT JUVENILE CASE MGT	$2,222	$2,348	$4,860	$2,430	$2,514
240 - HOTEL OCCUPANCY TAX	$92,979	$226,308	$592,200	$396,100	$296,100
250 - TRAFFIC SAFETY FUND	$13,050	$8,360	$15,797	$33,296	$17,193
280 - GRANTS	$3,641,268	$4,300,959	$12,683,338	$4,846,544	$7,035,534
290 - DONATION FUND	$24,194	$58,168	$82,032	$41,666	$80,016
300 - TAX INC REINVESTMENT ZONE	$46,862	$76,757	$100,029	$50,015	$56,844
340 - PUBLIC FACILITY CORPORATION	$100	$0	$0	$0	$0
400 - STATE CH 59 LAW ENFORCEMENT	$17,455	$23,543	$44,000	$40,000	$36,000
410 - DEPARTMENT OF JUSTICE GRANTS	$3,725	$2,046	$52,322	$26,161	$15,692
420 - CHAP 683 ABANDONED VEHICLES	$94,523	$55,012	$0	$0	$0
440 - US TREASURY FORFEITURES	$38,053	$69,979	$405,422	$378,711	$358,455
460 - DEPT OF JUSTICE FORFEITURES	$0	$0	$32,400	$16,200	$16,200
720 - STREET MAINTENANCE FUND	$1,230,614	$1,079,845	$2,181,512	$0	$5,435,750
760 - WATER FUND	$6,889,771	$5,853,204	$11,580,279	$5,907,678	$8,700,599
770 - WASTE WATER FUND	$3,645,534	$2,495,864	$11,559,590	$4,411,047	$5,375,088
780 - SOLID WASTE DISPOSAL	$4,068,189	$4,372,238	$8,929,354	$4,482,866	$4,701,969
790 - DRAINAGE FUND	$37,585	$126,472	$715,593	$308,950	$428,825
120 - ECON DEV CORP TYPE A	$824,535	$1,133,170	$6,849,118	$3,653,162	$2,649,463
130 - ECON DEV CORP TYPE B	$775,597	$1,694,287	$7,838,583	$3,847,556	$2,980,978
520 - EDC TYPE A DEBT SERVICE	$233,028	$230,828	$466,856	$233,428	$235,628
530 - EDC TYPE B DEBT SERVICE	$172,400	$170,000	$343,600	$171,800	$173,400
620 - EDC TYPE A CAPITAL PROJECTS	$0	$0	$1,326,000	$663,000	$663,000
630 - EDC TYPE B CAPITAL PROJECTS	$0	$0	$350,392	$0	$0
140 - VEHICLE REPLACEMENT PROGRAM	$278,543	$399,389	$728,868	$465,291	$398,154
860 - VEH REPLACEMENT PROG - WATER	$29,939	$45,255	$92,666	$46,333	$46,333
870 - VEH REPLACEMENT PROG - WASTE W	$3,054	-$1,860	$0	$0	$0
880 - VEH REPLACEMENT PROG - SOLID W	$2,621	-$1,401	$0	$0	$0
980 - GENERAL FIXED ASSET ACCT GRP	$2,189,764	$2,171,277	$0	$0	$0
EXPENSES TOTAL	$50,854,928	$73,970,887	$132,306,592	$64,778,954	$82,693,840

===== PAGE 23 ===== # Major Revenue, All Funds # FY 2026 Budget Book

	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projections	FY 2026 Proposed
Revenues
Property Taxes	$13,170,343	$14,498,034	$31,211,238	$15,908,474	$17,346,341
Sales Tax	$12,020,438	$11,855,763	$23,600,001	$11,800,100	$11,520,000
Franchise Fees	$581,413	$1,001,660	$2,429,268	$1,069,500	$1,076,000
Licenses & Permits	$578,512	$633,460	$769,310	$583,574	$408,000
REVENUES TOTAL	$26,350,706	$27,988,917	$58,009,817	$29,361,648	$30,350,341

Data Updated: Sep 08, 2025, 9:27 PM View Report ## Property Taxes Property taxes are levied on all property owners in Balch Springs, except those with specific exemptions or abatements. These revenues are based on the assessed value of real and personal property, with appraised values determined at 100% of market value by the Dallas Central Appraisal District and certified by the Chief Appraiser. ## Sales Taxes Sales taxes are assessed by local businesses and collected by the Texas Comptroller's Office. ## Franchise Taxes Franchise fees are charged to specific businesses that conduct business in the City of Balch Springs. ## Licenses & Permits ===== PAGE 24 ===== These fees are collected from various regulatory activities, including building permits and inspections, and are administered by the City's permitting office. ===== PAGE 25 ===== # Major Charges for Services, All Funds # FY 2026 Budget Book

	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projections	FY 2026 Proposed
Revenues
100 - GENERAL FUND	$128,337	$94,124	$163,100	$104,097	$122,380
760 - WATER FUND	$6,534,069	$6,178,331	$12,554,800	$6,235,662	$7,182,900
770 - WASTE WATER FUND	$5,371,922	$5,120,406	$10,186,000	$5,556,200	$5,563,500
780 - SOLID WASTE DISPOSAL	$4,168,811	$4,781,295	$9,200,000	$5,115,000	$4,750,000
790 - DRAINAGE FUND	$353,998	$404,027	$840,000	$477,549	$420,000
REVENUES TOTAL	$16,557,137	$16,578,183	$32,943,900	$17,488,508	$18,038,780

Data Updated: Sep 08, 2025, 9:27 PM View Report ## Charges for Services The primary revenue-generating services for the City include water sales, sewer service charges, and solid waste fees. In 2024, the City engaged Wilden Financial Services to conduct a rate study and develop a proposed rate structure with the following goals: • Enable the utility to operate independently from the General Fund. • Ensure the utility remains financially stable and capable of funding both operations and capital needs. • Address anticipated cost increases for DWU purchases and other operating expenses. Consultants, independent auditors, and city staff strongly recommended the adoption of the proposed rate increases to ensure long-term sustainability. On July 22, 2024, during the regular City Council meeting, councilmembers and the Mayor approved water and wastewater rate increases, effective October 1 in the years 2024, 2025, 2026, and 2027. ===== PAGE 26 ===== ## Property Tax Base

Fiscal Year	Taxable Property
2016	715,276,421
2017	772,264,111
2018	847,659,780
2019	951,849,396
2020	1,061,774,598
2021	1,136,334,581
2022	1,329,879,488
2023	1,610,548,487
2024	1,825,902,363
2025	2,032,425,359
2026*	2,201,817,406

*Certified

## Property Taxes The 2025 certified taxable value of $2,201,817,406 is an 8.3% increase from 2024 certified taxable value of $2,032,425,359. The City is proposing a property tax rate of $0.794629 per $100 of valuation. This is the same rate as the prior fiscal year of $0.794629 per $100 of valuation. Maintenance and operations (M&O) of the tax rate has been established by Dallas County at $0.763429 and is collected through the General Fund. The tax rate for the debt service interest and sinking fund (I&S) has been established by Dallas County at $0.031200 and is collected through the Debt Service Fund. As more debt is paid off, more funds are available for maintenance and operations. ## Property Tax New Construction

Fiscal Year	Land Dev	New Real	New Bus Pers	Total
2016	-	4,914,099	-	4,914,099
2017	1,816,697	11,584,130	-	13,400,827
2018	1,062,576	20,286,224	452,120	21,800,920
2019	-	15,911,783	825,890	16,737,673
2020	560,430	15,638,100	1,097,890	17,296,420
2021	-	30,863,051	161,390	31,024,441
2022	-	31,686,080	22,650	31,708,730
2023	-	51,221,847	12,785,010	64,006,857
2024	7,754,642	12,696,122	-	20,450,764
2025	6,139,360	49,287,628	-	55,426,988
2026*	573,432	37,113,199	-	37,686,631

*Certified

===== PAGE 27 =====

Tax Year	Fiscal Year	M&O	I&S	Total
2014	2015	0.708712	0.094288	0.803000
2015	2016	0.714768	0.088232	0.803000
2016	2017	0.722127	0.080873	0.803000
2017	2018	0.729905	0.073095	0.803000
2018	2019	0.735172	0.067828	0.803000
2019	2020	0.741755	0.061245	0.803000
2020	2021	0.747980	0.055020	0.803000
2021	2022	0.746882	0.047747	0.794629
2022	2023	0.752628	0.042001	0.794629
2023	2024	0.753593	0.041036	0.794629
2024	2025	0.763415	0.031214	0.794629
2025	2026*	0.763429	0.031200	0.794629

*Proposed

Property Tax Rates - 10 Closest Cities

Taxing Entity Name	Population
	Per NCTCOG
	Distance	2025	Tax Rate
Mesquite	4.9	157,436	0.690000
Seagoville	6.3	20,866	0.710932
Sunnyvale	7.6	9,491	0.453000
Hutchins	10.4	6,382	0.630082
Wilmer	15.3	7,296	0.432143
Dallas	15.5	1,385,989	0.704700
Lancaster	15.5	42,394	0.604606
Combine	16.0	2,406	0.350000
Garland	18.8	251,932	0.689746
Highland Park	19.2	8,793	0.208550
		Average	0.547376
Balch Springs	0.0	28,581	0.794629

Property Tax Rates - 10 Closest Populations

Taxing Entity Name	Population
	Per NCTCOG
	Distance	2025	Tax Rate
Sunnyvale	7.6	9,491	0.453000
Addison	27.9	17,837	0.609822
Glenn Heights	23.7	19,883	0.565015
Seagoville	6.3	20,866	0.710932
University Park	23.4	25,574	0.229964
Sachse	26.1	30,630	0.650416
Duncanville	21.3	40,779	0.614834
Lancaster	15.5	42,394	0.604606
Coppell	39.1	43,196	0.458632
Cedar Hill	25.5	51,784	0.636455
		Average	0.553368
Balch Springs	0.0	28,581	0.794629

Home Tax Values, Other Cities per DCAD 2025 Certified

Taxing Entity Name	Distance	Population Per NCTCOG 2025	Avg Taxable Value
Highland Park	19.2	8,793	3,172,453
University Park	23.4	25,574	1,977,748
Coppell	39.1	43,196	582,734
Wylie	28.5	62,918	555,108
Addison	27.9	17,837	511,759
Sunnyvale	7.6	9,491	499,990
Sachse	26.1	30,630	422,192
Richardson	23.0	122,745	388,644
Dallas	15.5	1,385,989	376,623
Rowlett	19.7	67,519	374,425
Ovilla	26.9	4,624	363,358
Irving	34.5	266,162	330,656
Cedar Hill	25.5	51,784	329,114
DeSoto	20.9	58,271	307,585
Glenn Heights	23.7	19,883	287,479
Carrollton	32.9	136,543	269,654
Garland	18.8	251,932	266,331
Duncanville	21.3	40,779	263,816

===== PAGE 28 =====

Mesquite	4.9	157,436	248,947
Lancaster	15.5	42,394	240,666
Grand Prairie	33.2	215,210	233,972
Seagoville	6.3	20,866	227,707
Combine	16.0	2,406	212,440
Balch Springs	0.0	28,581	206,931
Cockrell Hill	24.9	3,855	201,209
Hutchins	10.4	6,382	200,711
Wilmer	15.3	7,296	178,299
Average			490.020

* Values from 07/25/2025 Certified Values

Property Tax Rates, Other Cities

per Dallas County 2024

Taxing Entity Name	Distance	Population Per NCTCOG 2025	Tax Rate
Combine	16.0	2,406	0.350000
Cockrell Hill	24.9	3,855	0.695086
Ovilla	26.9	4,624	0.626213
Hutchins	10.4	6,382	0.630082
Wilmer	15.3	7,296	0.432143
Highland Park	19.2	8,793	0.208550
Sunnyvale	7.6	9,491	0.453000
Addison	27.9	17,837	0.609822
Glenn Heights	23.7	19,883	0.565015
Seagoville	6.3	20,866	0.710932
University Park	23.4	25,574	0.229964
Balch Springs	0.0	28,581	0.794629
Sachse	26.1	30,630	0.650416
Duncanville	21.3	40,779	0.614834
Lancaster	15.5	42,394	0.604606
Coppell	39.1	43,196	0.458632
Cedar Hill	25.5	51,784	0.636455
DeSoto	20.9	58,271	0.684934
Wylie	28.5	62,918	0.534301
Rowlett	19.7	67,519	0.769691
Richardson	23.0	122,745	0.542180
Carrollton	32.9	136,543	0.538750
Mesquite	4.9	157,436	0.690000
Grand Prairie	33.2	215,210	0.660000
Garland	18.8	251,932	0.689746
Irving	34.5	266,162	0.589100
Dallas	15.5	1,385,989	0.704700
		Average	0.580510

===== PAGE 29 ===== GROWING COMMUNITY Sales Tax FY 2026 Budget Book ## Sales Taxes The sales tax in the state of Texas is 8.25%, which the State Comptroller collects. Upon collections, 2% is remitted to the City of Balch Springs. The General Fund receives 1.25% of the tax (1% for operations and .25% for property tax reduction). The Industrial and Economic Development Corporation (Type A), the Community and Economic Development Corporation (Type B), and the Street Maintenance Tax Fund receives 0.25% each of the tax. The State of Texas retains the remaining 6.25%. ## Sales Tax History

Fiscal Year	Total Sales Tax Revenue	Change
2016	6,562,885	6.9%
2017	7,315,786	11.5%
2018	7,825,394	7.0%
2019	8,301,540	6.1%
2020	8,590,017	3.5%
2021	9,998,162	16.4%
2022	11,265,419	12.7%
2023	12,020,438	6.7%
2024	11,855,763	-1.4%
2025*	7,265,149	-38.7%

* Estimated Note: includes General Fund, Type A EDC, Type B CDC, and Street Maintenance Sales Tax.

===== PAGE 30 ===== GROWING COMMUNITY ## Franchise Fees ## FY 2026 Budget Book

	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projections	FY 2026 Proposed
Revenues
FRANCHISE FEES, ELECTRIC	$67,202	$504,915	$1,259,086	$550,000	$600,000
FRANCHISE FEES, NAT GAS	$194,059	$135,746	$573,182	$192,500	$200,000
FRANCHISE FEES, TELEPHONE	-$10,147	$29,075	$60,000	$38,500	$20,000
FRANCHISE FEES, CABLE TV	$79,415	$50,811	$37,000	$38,500	$6,000
FRANCHISE FEES, SOLID WASTE	$250,884	$281,113	$500,000	$250,000	$250,000
REVENUES TOTAL	$581,413	$1,001,660	$2,429,268	$1,069,500	$1,076,000

Franchise Fees by Type

===== PAGE 31 ===== GROWING COMMUNITY # Revenue Summary by Type, All Funds # FY 2026 Budget Book

	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projections	FY 2026 Proposed
Revenues
Property Taxes	$13,170,343	$14,498,034	$31,211,238	$15,908,474	$17,346,341
Sales Tax	$12,020,438	$11,855,763	$23,600,001	$11,800,100	$11,520,000
Franchise Fees	$581,413	$1,001,660	$2,429,268	$1,069,500	$1,076,000
Other Taxes	$387,501	$438,173	$720,000	$435,000	$394,000
Licenses & Permits	$578,512	$633,460	$769,310	$583,574	$408,000
Intergovernmental	$3,352,744	$2,900,941	$9,463,122	$4,735,381	$6,310,133
Charges for Services	$16,613,100	$16,630,040	$32,997,900	$17,538,417	$18,065,030
Fines & Forfeitures	$439,778	$429,232	$885,000	$612,981	$520,750
Investment Earnings	$419,439	$1,243,391	$1,832,870	$1,147,607	$1,867,950
Miscellaneous Revenue	$557,377	$444,219	$766,300	$662,953	$384,649
Other Finance Sources/Uses	$1,075,689	$1,815,797	$7,902,109	$18,154,582	$2,961,906
Transfer From Other Funds	$7,436,887	$28,420,442	$5,855,165	$3,204,277	$2,710,518
REVENUES TOTAL	$56,633,221	$80,311,152	$118,432,283	$75,852,846	$63,565,277

FY 2026 Proposed

Data Updated: Sep 08, 2025, 9:27 PM ===== PAGE 32 ===== GROWING COMMUNITY # Expenditure Allocation by Function, All Funds # FY 2026 Budget Book

	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projections	FY 2026 Proposed
Expenses
General Government	$1,152,658	$905,691	$1,869,160	$969,476	$986,951
Business & Capital	$724,471	$1,034,086	$6,165,689	$3,089,712	$2,922,507
Operations	$15,420,005	$17,199,917	$51,293,879	$25,432,866	$28,068,575
Administration	$2,697,006	$3,109,243	$8,577,960	$5,059,038	$4,635,155
Public Safety	$14,682,792	$14,473,406	$27,740,923	$14,151,800	$13,864,020
SPARTE	$508,528	$533,775	$1,482,689	$864,497	$1,267,631
Non-Departmental	$4,220,328	$4,289,023	$1,566,960	$861,277	$617,316
Debt	$1,707,931	$1,856,965	$3,540,020	$1,770,912	$2,419,563
EXPENSES TOTAL	$41,113,719	$43,402,106	$102,237,279	$52,199,578	$54,781,718

Data Updated: Sep 08, 2025, 9:27 PM ===== PAGE 33 ===== ## GENERAL FOUND

===== PAGE 34 ===== # General Fund Budget Summary # FY 2026 Budget Book

Data Updated: Sep 08, 2025, 10:15 PM ## Fund Revenues

	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projections	FY 2026 Proposed
Revenues
Property Taxes	$12,154,511	$13,360,326	$29,028,976	$14,800,001	$16,082,068
Sales Tax	$7,512,774	$7,409,850	$14,749,999	$7,375,100	$7,200,000
Franchise Fees	$581,413	$1,001,660	$2,429,268	$1,069,500	$1,076,000
Other Taxes	$152,969	$160,678	$290,000	$155,000	$144,000
Licenses & Permits	$578,512	$633,460	$769,310	$583,574	$408,000
Intergovernmental	$63,877	$61,414	$120,000	$60,000	$60,000
Charges for Services	$128,337	$94,124	$163,100	$104,097	$122,380
Fines & Forfeitures	$338,232	$333,227	$749,000	$540,962	$468,500
Investment Earnings	$145,563	$201,819	$600,000	$300,000	$800,000
Miscellaneous Revenue	$52,352	$52,355	$112,500	$119,226	$30,750
Other Finance Sources/Uses	$892,597	$1,402,797	$7,562,552	$17,935,276	$2,800,000
Transfer From Other Funds	$1,218,760	$26,157,048	$3,966,992	$1,797,509	$1,797,509
REVENUES TOTAL	$23,819,897	$50,868,759	$60,541,697	$44,840,245	$30,989,207

===== PAGE 35 =====

Data Updated: Sep 08, 2025, 10:15 PM View Report ## Fund Expenditures

	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projections	FY 2026 Proposed
Expenses
General Government	$682,110	$1,001,871	$1,869,160	$957,386	$976,951
Operations	$4,200,843	$4,631,279	$15,457,262	$8,559,516	$7,303,717
Administration	$2,004,872	$2,227,663	$6,660,519	$4,030,454	$3,623,910
Public Safety	$11,236,527	$11,470,028	$26,693,410	$13,345,000	$13,147,080
SPARTE	$414,531	$307,466	$854,455	$449,537	$953,514
Non-Departmental	$432,224	$643,565	$1,566,960	$861,277	$617,316
Debt	$283,541	$487,604	$975,210	$487,606	$494,667
Capital	$771,096	$1,118,318	$8,713,143	$4,518,823	$13,892,230
Transfers Out	$5,606,926	$26,646,279	$864,436	$583,241	$397,511
EXPENSES TOTAL	$25,632,668	$48,534,075	$63,654,553	$33,792,840	$41,406,896

## Financial Summary (Rev by Rev Type & Exp by Dept)

General Fund

	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projections	FY 2026 Proposed
Revenues
Taxes	$20,401,667	$21,932,515	$46,498,243	$23,399,601	$24,502,068
Licenses & Permits	$578,512	$633,460	$769,310	$583,574	$408,000
Intergovernmental	$63,877	$61,414	$120,000	$60,000	$60,000
Charges for Services	$128,337	$94,124	$163,100	$104,097	$122,380
Fines & Forfeitures	$338,232	$333,227	$749,000	$540,962	$468,500
Investment Earnings	$145,563	$201,819	$600,000	$300,000	$800,000
Miscellaneous Revenue	$52,352	$52,355	$112,500	$119,226	$30,750
Other Finance Sources/Uses	$892,597	$1,402,797	$7,562,552	$17,935,276	$2,800,000
Transfer From Other Funds	$1,218,760	$26,157,048	$3,966,992	$1,797,509	$1,797,509
REVENUES TOTAL	$23,819,897	$50,868,759	$60,541,697	$44,840,245	$30,989,207
Expenses
CITY MANAGER	$0	$304,825	$758,479	$384,240	$383,085
CITY SECRETARY	$260,834	$338,054	$672,808	$342,032	$366,805
CITY ATTORNEY	$256,129	$210,568	$0	$0	$0
CITY COUNCIL	$165,148	$148,424	$437,873	$231,114	$227,061
CITY MARSHAL	$568,371	$676,548	$2,218,944	$1,185,855	$1,161,082
ANIMAL SERVICES	$178,059	$250,146	$729,764	$385,003	$340,740
STREETS	$510,197	$404,699	$3,744,799	$2,250,787	$1,306,314

===== PAGE 36 =====

	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projections	FY 2026 Proposed
FLEET SERVICES	$219,063	$189,379	$236,485	$199,176	$211,562
PLANNING	$450,568	$419,621	$610,964	$325,448	$309,859
CONSTRUCTION MANAGEMENT	$102,004	$80,212	$584,260	$292,130	$275,000
GIS (GEOGRAPHIC INFO SYS)	$16,902	$117,559	$394,376	$197,191	$207,346
BUILDING INSPECTIONS	$433,860	$504,422	$1,395,262	$737,184	$464,124
CODE ENFORCEMENT	$142,023	$244,538	$502,973	$401,228	$370,601
NEIGHBORHOOD SERVICES	$75,770	$37,453	$195,595	$104,550	$111,550
PARKS & FACILITIES	$705,337	$922,152	$4,843,841	$2,480,964	$2,545,539
PARKS MAINTENANCE	$394,645	$242,553	$0	$0	$0
MOWING	$391,196	$530,373	$0	$0	$0
CIVIC CENTER	$12,846	$11,625	$0	$0	$0
HUMAN RESOURCES/CIVIL SERVICE	$362,512	$445,318	$1,848,087	$926,236	$1,054,048
MARKETING & COMMUNITY	$89,870	$105,884	$894,463	$447,734	$324,273
GRANT ADMINISTRATION	$108,388	$0	$120,000	$60,000	$60,000
MUNICIPAL COURT	$490,759	$474,777	$1,153,985	$669,035	$657,754
CIVIL SERVICE	$10,929	$14,497	$0	$0	$0
IT SERVICES	$286,220	$481,612	$1,236,400	$1,222,695	$782,466
LIBRARY & LEARNING CENTER	$568,489	$625,151	$1,407,585	$704,754	$745,369
COMMUNITY EVENTS	$87,706	$80,424	$0	$0	$0
POLICE	$6,176,648	$5,949,101	$15,942,184	$7,740,860	$7,716,593
FIRE	$4,903,526	$5,356,268	$10,257,052	$5,344,041	$5,430,487
EMERGENCY MANAGEMENT	$156,352	$164,659	$494,173	$260,099	$0
RECREATION CENTER	$414,531	$307,466	$854,455	$449,537	$953,514
NON-DEPARTMENTAL	$146,941	$0	$0	$0	$0
GENERAL ITEMS	$285,283	$643,565	$1,566,960	$861,277	$617,316
DEBT SERVICE	$283,541	$487,604	$975,210	$487,606	$494,667
CAPITAL OUTLAY	$771,096	$1,118,318	$8,713,143	$4,518,823	$13,892,230
TRANSFERS OUT	$5,606,926	$26,646,279	$864,436	$583,241	$397,511
BUSINESS & CAPITALS	–	$2,235	$143,427	$196,155	$147,139
EXPENSES TOTAL	$25,632,668	$48,536,309	$63,797,980	$33,988,995	41,554,035 < /td > < /tr > < /table > ## Revenues by Category (Detailed Acct String) < div style = "text-align: center;" > General Fund < /div > < table border = 1 style = 'margin: auto; word-wrap: break-word;' > < tr > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td colspan = "5" > HEADER HIDDEN < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > FY 2023nActuals < /td > < td style = 'text-align: center; word-wrap: break-word;' > FY 2024nActuals < /td > < td style = 'text-align: center; word-wrap: break-word;' > FY 2025 Revised Budget < /td > < td style = 'text-align: center; word-wrap: break-word;' > FY 2025nProjections < /td > < td style = 'text-align: center; word-wrap: break-word;' > FY 2026nProposed < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > Revenues < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > Taxes < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 100-61100-000-000-000000-00 - PROP TAX REV CURR < /td > < td style = 'text-align: center; word-wrap: break-word;' >11,855,742	$13,145,757	$28,718,976	$14,600,001	$15,922,068
100-61120-000-000-000000-00 - PROP TAX REV DELQ	$138,632	$44,462	$110,000	$100,000	$50,000
100-61140-000-000-000000-00 - PROP TAX REV PEN & INTR	$160,138	$170,108	$200,000	$100,000	$110,000
100-61200-000-000-000000-00 - SALES TAX	$7,512,774	$7,409,850	$14,749,999	$7,375,100	$7,200,000
100-61300-000-000-000000-00 - FRANCHISE FEES, ELECTRIC	$67,202	$504,915	$1,259,086	$550,000	$600,000
100-61320-000-000-000000-00 - FRANCHISE FEES, NAT GAS	$194,059	$135,746	$573,182	$192,500	$200,000
100-61340-000-000-000000-00 - FRANCHISE FEES, TELEPHONE	-$10,147	$29,075	$60,000	$38,500	$20,000
100-61360-000-000-000000-00 - FRANCHISE FEES, CABLE TV	$79,415	$50,811	$37,000	$38,500	$6,000
100-61380-000-000-000000-00 - FRANCHISE FEES, SOLID WASTE	$250,884	$281,113	$500,000	$250,000	$250,000
100-61520-000-000-000000-00 - BINGO TAX	$141,765	$153,179	$280,000	$150,000	$140,000

===== PAGE 37 =====

	HEADER HIDDEN
	FY 2023\nActuals	FY 2024\nActuals	FY 2025 Revised\nBudget	FY 2025\nProjections	FY 2026\nProposed
100-61540-000-0000-000000-00 - MIXED\nBEV TAX	$11,204	$7,499	$10,000	$5,000	$4,000
TAXES TOTAL	$20,401,667	$21,932,515	$46,498,243	$23,399,601	$24,502,068
Licenses & Permits
100-62050-000-000-000000-00 - ALARM\nPERMITS	$27,165	$18,100	$20,000	$13,652	$12,500
100-62100-000-000-000000-00 - ALCOHOL PERMITS	$2,144	$300	$200	$0	$0
100-62150-000-000-000000-00 - AMUSEMENT CENTER PERMITS	$2,620	$4,490	$2,000	$1,000	1,000 < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 100-62200-000-000-000000-00 - AUTOnMECHANIC PERMITS < /td > < td style = 'text-align: center; word-wrap: break-word;' >1,055	$45	$1,200	$1,235	$500
100-62250-000-000-000000-00 - BUILDING PERMITS	$377,852	$422,904	$500,000	$356,587	$300,000
100-62300-000-000-000000-00 - CERTIFICATES OF OCCUPANCY	$7,800	$16,650	$20,000	$16,500	$10,000
100-62320-000-000-000000-00 - DEMOLITION PERMITS	$825	$700	$900	$1,050	$0
100-62330-000-000-000000-00 - EXCAVATION & EMBANKMENT PERMIT	$0	$148	$3,000	$2,250	$0
100-62350-000-000-000000-00 - ELECTRICAL PERMITS	$24,661	$12,883	$20,000	$38,364	10,000 < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 100-62400-000-000-000000-00 - FENCEnPERMITS < /td > < td style = 'text-align: center; word-wrap: break-word;' >4,575	$5,325	$4,000	$2,283	$1,000
100-62420-000-000-000000-00 - FOOD\nHANDLING PERMITS	$2,250	$1,860	$1,000	$690	$1,000
100-62450-000-000-000000-00 - GARAGE SALE PERMITS	$5,625	$6,423	$10,000	$5,000	$5,000
100-62500-000-000-000000-00 - HEALTH\nINSPECTION PERMITS	$41,150	$41,795	$70,000	$41,474	$40,000
100-62550-000-000-000000-00 - MECHANICAL PERMITS	$17,595	$4,005	$10,000	$21,457	$5,000
100-62560-000-000-000000-00 - BUSINESS RE-OPENING FEE	$875	$950	$2,100	$1,400	0 < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 100-62600-000-000-000000-00 - OTHERnINSPI, LICENSE amp; FEES < /td > < td style = 'text-align: center; word-wrap: break-word;' >1,951	$3,091	$3,050	$3,125	$1,500
100-62610-000-000-000000-00 - MULTI-FAMILY REGISTRATION	$0	$30,380	$6,160	$3,640	$0
100-62650-000-000-000000-00 - PLUMBING PERMITS	$27,329	$9,087	$18,000	$25,630	$15,000
100-62700-000-000-000000-00 - POOL/HOT TUB PERMITS	$400	$0	$300	$150	0 < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 100-62720-000-000-000000-00 - BLOCKnPARTY PERMITS < /td > < td style = 'text-align: center; word-wrap: break-word;' >30	$0	$0	$0	$0
100-62750-000-000-000000-00 - ROOF\nPERMITS	$6,300	$7,600	$8,000	$5,150	0 < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 100-62800-000-000-000000-00 - SIGNnPERMITS < /td > < td style = 'text-align: center; word-wrap: break-word;' >900	$7,569	$8,400	$8,829	$1,000
100-62850-000-000-000000-00 - SOLICITORS PERMITS	$750	$700	$1,000	$600	500 < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 100-62900-000-000-000000-00 - ZONINGnPERMITS < /td > < td style = 'text-align: center; word-wrap: break-word;' >24,660	$38,455	$60,000	$33,508	$4,000
LICENSES & PERMITS TOTAL	$578,512	$633,460	$769,310	$583,574	408,000 < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > Intergovernmental < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < td style = 'text-align: center; word-wrap: break-word;' > < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 100-63250-000-000-000000-00 - SROnREVENUE < /td > < td style = 'text-align: center; word-wrap: break-word;' >59,863	$61,414	$120,000	$60,000	$60,000
100-63300-000-000-000000-00 - ICE\nOVERTIME REIMBURSEMENT	$4,014	$0	$0	$0	$0
INTERGOVERNMENTAL TOTAL	$63,877	$61,414	$120,000	$60,000	$60,000
Charges for Services
100-64040-000-000-000000-00 - ACCIDENT REPORTS	$2,292	$2,652	$4,000	$3,054	2,000 < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 100-64060-000-000-000000-00 - ANIMALnSHELTER FEES < /td > < td style = 'text-align: center; word-wrap: break-word;' >8,133	$2,305	$1,000	$915	$1,500
100-64140-000-000-000000-00 - BALL\nFIELD RESERVATIONS	$12,588	$4,163	$10,000	$4,525	5,000 < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 100-64160-000-000-000000-00 - CIVICnCENTER RENTALS < /td > < td style = 'text-align: center; word-wrap: break-word;' >23,503	$20,835	$40,000	$20,000	$15,000
100-64190-000-000-000000-00 - EVENT\nREVENUE	$0	$765	$0	$0	$0
100-64200-000-000-000000-00 - FINGERPRINT SERVICE	$30	$130	$100	$50	$0
100-64210-000-000-000000-00 - FIRE\nBILLING	$19,365	$13,727	$28,000	$19,378	$18,000

===== PAGE 38 =====

HEADER HIDDEN
	FY 2023\nActuals	FY 2024\nActuals	FY 2025 Revised\nBudget	FY 2025\nProjections	FY 2026\nProposed
100-64220-000-000-000000-00 - FIRE INSPECTION FEES	$13,537	$9,251	$10,000	$10,000	$2,500
100-64280-000-000-000000-00 - LIBRARY FEES	$13,974	$13,111	$26,000	$13,000	$11,000
100-64300-000-000-000000-00 - LIBRARY ROOM RENTALS	$1,145	$1,320	$1,200	$720	$500
100-64310-000-000-000000-00 - PARK RENTALS	$750	$0	$400	$0	$0
100-64320-000-000-000000-00 - PLAN/PLAT REVIEW FEES	$0	$5,552	$7,000	$8,741	$32,000
100-64360-000-000-000000-00 - PUBLIC INFORMATION CHARGES	$36	$124	$400	$100	$80
100-64400-000-000-000000-00 - REC CENTER PROGRAM REVENUE	$1,105	$1,572	$3,000	$1,500	$0
100-64420-000-000-000000-00 - REC CENTER AFTER SCHOOL	$11,465	$0	$0	$0	$16,000
100-64440-000-000-000000-00 - REC CENTER SUMMER CAMP	$75	$0	$0	$175	$500
100-64450-000-000-000000-00 - REC CENTER GYM RENTALS	$800	$2,725	$12,000	$6,680	$4,600
100-64460-000-000-000000-00 - REC CENTER ROOM RENTALS	$5,936	$90	$0	$0	$0
100-64480-000-000-000000-00 - REC CENTER SPORTS LEAGUES	$2,080	$0	$0	$0	$0
100-64490-000-000-000000-00 - VENDOR REVENUE	$897	$1,653	$1,800	$1,175	$1,700
100-64500-000-000-000000-00 - RESIDENTIAL PROPERTY RENTALS	$10,596	$14,115	$18,000	$14,049	$12,000
100-64520-000-000-000000-00 - SENIOR PROGRAM REVENUE	$0	$0	$200	$0	$0
100-64950-000-000-000000-00 - NSF CHECK FEES	$0	$35	$0	$35	$0
100-64960-000-000-000000-00 - NEWCOMER LISTS	$30	$0	$0	$0	$0
CHARGES FOR SERVICES TOTAL	$128,337	$94,124	$163,100	$104,097	$122,380
Fines & Forfeitures
100-65010-000-000-000000-00 - FINES STATE CODE VIOLATIONS	$220,418	$246,882	$540,000	$416,717	$350,000
100-65010-225-000-000000-00 - FINES STATE CODE VIOLATIONS	$900	$0	$0	$0	$0
100-65020-000-000-000000-00 - FINES STEP PROGRAM (POLICE)	$24,950	$14,374	$20,000	$18,500	$20,000
100-65040-000-000-000000-00 - SERVICE FEE COURT QTRLY	$9,228	$7,706	$12,000	$15,000	$10,000
100-65070-000-000-000000-00 - WARRANTIES	$58,400	$42,331	$110,000	$55,000	$55,000
100-65080-000-000-000000-00 - CHILD SAFETY FEES	$0	$5,179	$0	$0	$0
100-65090-000-000-000000-00 - TREE REMOVAL PENALTIES	$0	$0	$50,000	$25,000	$25,000
100-65300-000-000-000000-00 - LIENS (MOWING ETC)	$23,496	$15,950	$16,000	$10,000	$8,000
100-65700-000-000-000000-00 - S.O. REGISTRATION FEES	$841	$805	$1,000	$745	$500
FINES & FORFEITURES TOTAL	$338,232	$333,227	$749,000	$540,962	$468,500
Investment Earnings
100-66100-000-000-000000-00 - INTEREST EARNED	$145,563	$201,819	$600,000	$300,000	$800,000
INVESTMENT EARNINGS TOTAL	$145,563	$201,819	$600,000	$300,000	$800,000
Miscellaneous Revenue
100-67000-000-000-000000-00 - MISCELLANEOUS REVENUES	$19,027	$19,501	$60,000	$68,335	$5,000
100-67050-000-000-000000-00 - CASH OVER/SHORT	-$486	$219	$0	$250	$0
100-67100-000-000-000000-00 - CREDIT CARD FEES	$19,610	$19,550	$44,000	$45,000	$22,000
100-67150-000-000-000000-00 - DISCOUNTS TAKEN	$553	$478	$3,000	$1,500	$0
100-67270-000-000-000000-00 - OPIOID ABATEMENT	$8,588	$1,671	$0	$0	$0
100-67280-000-000-000000-00 - LEASES	$1,360	$2,226	$0	$0	$0
100-67540-000-000-000000-00 - SALES, CONCESSION (TAXABLE)	$0	$2,460	$0	$0	$0

===== PAGE 39 =====

	HEADER HIDDEN
	FY 2023\nActuals	FY 2024\nActuals	FY 2025 Revised\nBudget	FY 2025\nProjections	FY 2026\nProposed
100-67550-000-000-000000-00 - SALES, CULVERT (TAXABLE)	$3,700	$6,250	$5,500	$4,141	$3,750
MISCELLANEOUS REVENUE TOTAL	$52,352	$52,355	$112,500	$119,226	$30,750
Other Finance Sources/Uses
100-68000-000-000-000000-00 - OTHER FINANCING SOURCES(USES):	$0	$34,002	$0	$0	$0
100-68100-000-000-000000-00 - SALE OF ASSETS	$0	$0	$0	$0	$100,000
100-68200-000-000-000000-00 - SALES OF EQUIP/VEHICLES	$5,046	$0	$0	$0	$500,000
100-68400-000-000-000000-00 - PROCEEDS OF DEBT ISSUED	$514,564	$0	$0	$13,900,000	$0
100-68500-000-000-000000-00 - INSURANCE REFUND	$42,987	$65,965	$7,552	$32,776	$0
100-68800-000-000-000000-00 - CONTRIBUTED CAPITAL	$0	$972,830	$6,755,000	$3,602,500	$1,800,000
100-68900-000-000-000000-00 - CONTRIBUTED OVERHEAD	$330,000	$330,000	$800,000	$400,000	$400,000
OTHER FINANCE SOURCES/USES TOTAL	$892,597	$1,402,797	$7,562,552	$17,935,276	$2,800,000
Transfer From Other Funds
100-69120-000-000-000000-00 - TRANS FROM ECON DEV TYPE A	$0	$0	$400,000	$200,000	$200,000
100-69130-000-000-000000-00 - TRANS FROM ECON DEV TYPE B	$0	$0	$800,000	$400,000	$400,000
100-69280-000-000-000000-00 - TRANSFER FROM GRANTS FUND	$0	-$17,001	$0	$0	$0
100-69630-000-000-000000-00 - TRANS FROM EDC B CAP PROJ	-	$0	$350,392	-	-
100-69720-000-000-000000-00 - TRANS FROM STREET MAINTENANCE	$42,185	$13,720	$21,582	$0	$0
100-69760-000-000-000000-00 - TRANSFER FROM WATER FUND	$510,354	$471,446	$964,952	$482,476	$482,476
100-69770-000-000-000000-00 - TRANSFER FROM WASTEWATER FUND	$377,076	$356,443	$728,258	$364,129	$364,129
100-69780-000-000-000000-00 - TRANS FROM SOLID WASTE DISP.	$289,145	$332,440	$701,808	$350,904	$350,904
100-69900-000-000-000000-00 - TRANSFER FROM LOGIC	-	$25,000,000	$0	$0	$0
TRANSFER FROM OTHER FUNDS TOTAL	$1,218,760	$26,157,048	$3,966,992	$1,797,509	$1,797,509
REVENUES TOTAL	$23,819,897	$50,868,759	$60,541,697	$44,840,245	$30,989,207

===== PAGE 40 =====

PERMIT NO. BALCH SPRINGS	FY 2023 PROPOSED BUDGET SEPTEMBER 8, 2025 GENERAL FUND SUMMARY
Description	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projected Ending Balance	FY 2026 Proposed	FY 2026 Change	% Change 87.07%
Description	Beginning Fund Balance	11,833,099	10,041,222	12,462,053	12,462,053	23,313,303	10,851,250	10.80%
Revenues
	Property Tax Revenue	12,154,511	13,360,326	14,514,488	14,800,001	16,082,068	1,567,580	10.80%
	Sales Tax	7,512,774	7,409,850	7,375,000	7,375,100	7,200,000	(175,000)	-2.37%
	Franchise Fees	581,413	1,001,660	1,214,634	1,069,500	1,076,000	(138,634)	-11.41%
	Other Taxes	152,969	160,678	145,000	155,000	144,000	(1,000)	-0.69%
	Licenses & Permits	578,512	633,460	384,655	583,574	408,000	23,345	6.07%
	Intergovernmental Revenue	63,877	61,414	60,000	60,000	60,000	-	0.00%
	Charges for Services	128,337	94,124	81,550	104,097	122,380	40,830	50.07%
	Fines & Forfeitures	338,232	333,227	374,500	540,962	468,500	94,000	25.10%
Miscellaneous:
	Interest Earned	145,563	234,132	300,000	300,000	800,000	500,000	166.67%
	Miscellaneous Revenues	52,352	68,243	56,250	119,226	30,750	(25,500)	-45.33%
	TOTAL OPERATIONAL REVENUES	21,708,541	23,357,114	24,505,076	25,107,460	26,391,698	1,885,622	7.69%
	Other Financing Sources/(Uses)	892,597	412,966	403,776	14,332,776	1,000,000	596,224	147.66%
	Transfers In	1,218,760	26,157,048	1,983,496	1,797,509	1,797,509	(165,987)	-9.38%
	Contributed Capital	-	972,830	3,377,500	3,602,500	1,800,000	(1,577,500)	-46.71%
	TOTAL REVENUES	23,819,897	50,899,959	30,270,848	44,840,245	30,989,207	718,359	2.37%
Expenditures
	CITY MANAGER	-	304,825	379,239	384,240	383,085	3,846	1.01%
	CITY SECRETARY	260,834	338,054	336,404	342,032	366,805	30,401	9.04%
	CITY ATTORNEY	256,129	210,568	-	-	-	-	0.00%
	CITY COUNCIL	165,148	148,424	218,937	231,114	227,061	8,124	3.71%
	GENERAL ITEMS	285,283	643,565	783,480	861,277	617,316	(166,164)	-21.21%
	HUMAN RESOURCES/CIVIL SERVICE	362,512	445,318	924,044	926,236	1,054,048	130,004	14.07%
	MARKETING & COMMUNITY	89,870	105,884	447,231	447,734	324,273	(122,958)	-27.49%
	GRANT ADMINISTRATION	108,388	-	60,000	60,000	60,000	-	0.00%
	POLICE	6,176,648	5,949,101	7,971,092	7,740,860	7,716,593	(254,499)	-3.19%
	FIRE	4,903,526	5,356,268	5,128,526	5,344,041	5,430,487	301,961	5.89%
	CITY MARSHAL	568,371	676,548	1,109,472	1,185,855	1,161,082	51,610	4.65%
	MUNICIPAL COURT	490,759	474,777	576,992	669,035	657,754	80,762	14.00%
	ANIMAL SERVICES	178,059	250,146	364,882	385,003	340,740	(24,142)	-6.62%
	CIVIL SERVICE	10,929	14,497	-	-	-	-	0.00%
	EMERGENCY MANAGEMENT	156,352	164,659	247,087	260,099	-	(247,087)	-100.00%
	STREETS	510,197	404,699	1,872,400	2,250,787	1,306,314	(566,086)	-30.23%
	FLEET SERVICES	219,063	189,379	118,242	199,176	211,562	93,320	78.92%
	BUSINESS & CAPITALS	-	2,235	71,713	196,155	147,139	75,426	105.18%
	PLANNING	450,568	419,621	305,482	325,448	309,859	4,377	1.43%
	CONSTRUCTION MANAGEMENT	102,004	80,212	292,130	292,130	275,000	(17,130)	-5.86%
	GIS (GEOGRAPHIC INFO SYS)	16,902	117,559	197,188	197,191	207,346	10,158	5.15%
	IT SERVICES	286,220	481,612	618,200	1,222,695	782,466	164,266	26.57%
	LIBRARY & LEARNING CENTER	568,489	625,151	703,792	704,754	745,369	41,577	5.91%
	BUILDING INSPECTIONS	433,860	504,422	697,631	737,184	464,124	(233,507)	-33.47%
	CODE ENFORCEMENT	142,023	244,538	251,486	401,228	370,601	119,115	47.36%
	NEIGHBORHOOD SERVICES	75,770	37,453	97,798	104,550	111,550	13,752	14.06%
	PARKS & FACILITIES	705,337	922,152	2,421,920	2,480,964	2,545,539	123,619	5.10%
	PARKS MAINTENANCE	394,645	242,553	-	-	-	-	0.00%
	MOWNING	391,196	530,373	-	-	-	-	0.00%
	CIVIC CENTER	12,846	11,625	-	-	-	-	0.00%
	RECREATION CENTER	414,531	307,466	427,227	449,537	953,514	526,287	123.19%
	COMMUNITY EVENTS	87,706	80,424	-	-	-	-	0.00%
	NON-DEPARTMENTAL	146,941	-	-	-	-	-	0.00%
Debt:
	Principal	160,953	369,547	382,694	382,695	396,370	13,676	3.57%
	Interest and Paying Agent Fees	122,588	118,058	104,911	104,911	98,297	(6,614)	-6.30%
	TOTAL OPERATIONAL EXPENDITURES	19,254,647	20,771,711	27,110,200	28,886,931	27,264,294	154,094	0.57%
	OPERATIONAL REVENUES OVER EXPENDITURES	2,453,894	2,585,403	(2,604,124)	(3,779,471)	(872,596)	1,731,528	-66.49%
	CAPITAL OUTLAY	771,096	1,118,318	4,356,572	4,518,823	13,892,230	9,535,658	218.88%
	TRANSFERS OUT	5,606,926	26,646,279	432,218	583,241	397,511	(34,707)	-8.03%
	TOTAL EXPENDITURES	25,632,668	48,536,309	31,898,990	33,988,995	41,554,035	9,655,045	30.27%
TOTAL REVENUES OVER EXPENDITURES	(1,812,771)	2,363,649	(1,628,142)	10,851,250	(10,564,828)	(6,936,686)	548.89%
ENDING FUND BALANCE	10,041,222	12,462,053	10,833,911	23,313,303	12,748,475	1,914,564	17.67%
REQUIRED FUND BALANCE (14% OF EXPENDITURES)		3,588,574	6,795,083	4,465,859	4,758,459	5,817,565	1,351,706	30.27%
AMOUNT OVER REQUIRED FUND BALANCE		6,452,648	5,666,970	6,368,053	18,554,844	6,930,910	562,857	8.84%

===== PAGE 41 =====

PROJECT NAME BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-61100-000-000-000000-00 - PROP TAX REV CURR	11,855,742	13,145,757	14,359,488	14,600,001	15,922,068
100-61120-000-000-000000-00 - PROP TAX REV DELQ	138,632	44,462	55,000	100,000	50,000
100-61140-000-000-000000-00 - PROP TAX REV PEN & INTR	160,138	170,108	100,000	100,000	110,000
100-61200-000-000-000000-00 - SALES TAX	7,512,774	7,409,850	7,375,000	7,375,100	7,200,000
100-61300-000-000-000000-00 - FRANCHISE FEES, ELECTRIC	67,202	504,915	629,543	550,000	600,000
100-61320-000-000-000000-00 - FRANCHISE FEES, NAT GAS	194,059	135,746	286,591	192,500	200,000
100-61340-000-000-000000-00 - FRANCHISE FEES, TELEPHONE	(10,147)	29,075	30,000	38,500	20,000
100-61360-000-000-000000-00 - FRANCHISE FEES, CABLE TV	79,415	50,811	18,500	38,500	6,000
100-61380-000-000-000000-00 - FRANCHISE FEES, SOLID WASTE	250,884	281,113	250,000	250,000	250,000
100-61520-000-000-000000-00 - BINGO TAX	141,765	153,179	140,000	150,000	140,000
100-61540-000-000-000000-00 - MIXED BEV TAX	11,204	7,499	5,000	5,000	4,000
100-62050-000-000-000000-00 - ALARM PERMITS	27,165	18,100	10,000	13,652	12,500
100-62100-000-000-000000-00 - ALCOHOL PERMITS	2,144	300	100	-	-
100-62150-000-000-000000-00 - AMUSEMENT CENTER PERMITS	2,620	4,490	1,000	1,000	1,000
100-62200-000-000-000000-00 - AUTO MECHANIC PERMITS	1,055	45	600	1,235	500
100-62250-000-000-000000-00 - BUILDING PERMITS	377,852	422,904	250,000	356,587	300,000
100-62300-000-000-000000-00 - CERTIFICATES OF OCCUPANCY	7,800	16,650	10,000	16,500	10,000
100-62320-000-000-000000-00 - DEMOLITION PERMITS	825	700	450	1,050	-
100-62330-000-000-000000-00 - EXCAVATION & EMBANKMENT PERMIT	-	148	1,500	2,250	-
100-62350-000-000-000000-00 - ELECTRICAL PERMITS	24,661	12,883	10,000	38,364	10,000
100-62400-000-000-000000-00 - FENCE PERMITS	4,575	5,325	2,000	2,283	1,000
100-62420-000-000-000000-00 - FOOD HANDLING PERMITS	2,250	1,860	500	690	1,000
100-62450-000-000-000000-00 - GARAGE SALE PERMITS	5,625	6,423	5,000	5,000	5,000
100-62500-000-000-000000-00 - HEALTH INSPECTION PERMITS	41,150	41,795	35,000	41,474	40,000
100-62550-000-000-000000-00 - MECHANICAL PERMITS	17,595	4,005	5,000	21,457	5,000
100-62560-000-000-000000-00 - BUSINESS RE-OPENING FEE	875	950	1,050	1,400	-
100-62600-000-000-000000-00 - OTHER INSP, LICENSE & FEES	1,951	3,091	1,525	3,125	1,500
100-62610-000-000-000000-00 - MULTI-FAMILY REGISTRATION	-	30,380	3,080	3,640	-
100-62650-000-000-000000-00 - PLUMBING PERMITS	27,329	9,087	9,000	25,630	15,000
100-62700-000-000-000000-00 - POOL/HOT TUB PERMITS	400	-	150	150	-
100-62720-000-000-000000-00 - BLOCK PARTY PERMITS	30	-	-	-	-
100-62750-000-000-000000-00 - ROOF PERMITS	6,300	7,600	4,000	5,150	-
100-62800-000-000-000000-00 - SIGN PERMITS	900	7,569	4,200	8,829	1,000
100-62850-000-000-000000-00 - SOLICITORS PERMITS	750	700	500	600	500
100-62900-000-000-000000-00 - ZONING PERMITS	24,660	38,455	30,000	33,508	4,000
100-63250-000-000-000000-00 - SRO REVENUE	59,863	61,414	60,000	60,000	60,000
100-63300-000-000-000000-00 - ICE OVERTIME REIMBURSEMENT	4,014	-	-	-	-
100-64040-000-000-000000-00 - ACCIDENT REPORTS	2,292	2,652	2,000	3,054	2,000
100-64060-000-000-000000-00 - ANIMAL SHELTER FEES	8,133	2,305	500	915	1,500
100-64140-000-000-000000-00 - BALL FIELD RESERVATIONS	12,588	4,163	5,000	4,525	5,000
100-64160-000-000-000000-00 - CIVIC CENTER RENTALS	23,503	20,835	20,000	20,000	15,000
100-64190-000-000-000000-00 - EVENT REVENUE	-	765	-	-	-
100-64200-000-000-000000-00 - FINGERPRINT SERVICE	30	130	50	50	-
100-64210-000-000-000000-00 - FIRE BILLING	19,365	13,727	14,000	19,378	18,000
100-64220-000-000-000000-00 - FIRE INSPECTION FEES	13,537	9,251	5,000	10,000	2,500
100-64280-000-000-000000-00 - LIBRARY FEES	13,974	13,111	13,000	13,000	11,000
100-64300-000-000-000000-00 - LIBRARY ROOM RENTALS	1,145	1,320	600	720	500
100-64310-000-000-000000-00 - PARK RENTALS	750	-	200	-	-
100-64320-000-000-000000-00 - PLAN/PLAT REVIEW FEES	-	5,552	3,500	8,741	32,000
100-64360-000-000-000000-00 - PUBLIC INFORMATION CHARGES	36	124	200	100	80
100-64400-000-000-000000-00 - REC CENTER PROGRAM REVENUE	1,105	1,572	1,500	1,500	-
100-64420-000-000-000000-00 - REC CENTER AFTER SCHOOL	11,465	-	-	-	16,000
100-64440-000-000-000000-00 - REC CENTER SUMMER CAMP	75	-	-	175	500
100-64450-000-000-000000-00 - REC CENTER GYM RENTALS	800	2,725	6,000	6,680	4,600

===== PAGE 42 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget
GROWING COMMUNITY
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-64460-000-000-000000-00 - REC CENTER ROOM RENTALS	5,936	90	-	-	-
100-64480-000-000-000000-00 - REC CENTER SPORTS LEAGUES	2,080	-	-	-	-
100-64490-000-000-000000-00 - VENDOR REVENUE	897	1,653	900	1,175	1,700
100-64500-000-000-000000-00 - RESIDENTIAL PROPERTY RENTALS	10,596	14,115	9,000	14,049	12,000
100-64520-000-000-000000-00 - SENIOR PROGRAM REVENUE	-	-	100	-	-
100-64950-000-000-000000-00 - NSF CHECK FEES	-	35	-	35	-
100-64960-000-000-000000-00 - NEWCOMER LISTS	30	-	-	-	-
100-65010-000-000-000000-00 - FINES STATE CODE VIOLATIONS	220,418	246,882	270,000	416,717	350,000
100-65020-000-000-000000-00 - FINES STEP PROGRAM (POLICE)	24,950	14,374	10,000	18,500	20,000
100-65040-000-000-000000-00 - SERVICE FEE COURT QTRLY	9,228	7,706	6,000	15,000	10,000
100-65070-000-000-000000-00 - WARRANTIES	58,400	42,331	55,000	55,000	55,000
100-65080-000-000-000000-00 - CHILD SAFETY FEES	-	5,179	-	-	-
100-65090-000-000-000000-00 - TREE REMOVAL PENALTIES	-	-	25,000	25,000	25,000
100-65300-000-000-000000-00 - LIENS (MOWING ETC)	23,496	15,950	8,000	10,000	8,000
100-65700-000-000-000000-00 - S.O. REGISTRATION FEES	841	805	500	745	500
100-66100-000-000-000000-00 - INTEREST EARNED	145,563	234,132	300,000	300,000	800,000
100-67000-000-000-000000-00 - MISCELLANEOUS REVENUES	19,027	36,502	30,000	68,335	5,000
100-67050-000-000-000000-00 - CASH OVER/SHORT	(486)	219	-	250	-
100-67100-000-000-000000-00 - CREDIT CARD FEES	19,610	19,550	22,000	45,000	22,000
100-67150-000-000-000000-00 - DISCOUNTS TAKEN	553	478	1,500	1,500	-
100-67270-000-000-000000-00 - OPIOID ABATEMENT	8,588	1,671	-	-	-
100-67280-000-000-000000-00 - LEASES	1,360	1,113	-	-	-
100-67540-000-000-000000-00 - SALES, CONCESSION (TAXABLE)	-	2,460	-	-	-
100-67550-000-000-000000-00 - SALES, CULVERT (TAXABLE)	3,700	6,250	2,750	4,141	3,750
100-68000-000-000-000000-00 - OTHER FINANCING SOURCES(USES):	-	17,001	-	-	-
100-68100-000-000-000000-00 - SALE OF ASSETS	-	-	-	-	100,000
100-68200-000-000-000000-00 - SALES OF EQUIP/VEHICLES	5,046	-	-	-	500,000
100-68400-000-000-000000-00 - PROCEEDS OF DEBT ISSUED	514,564	-	-	13,900,000	-
100-68500-000-000-000000-00 - INSURANCE REFUND	42,987	65,965	3,776	32,776	-
100-68800-000-000-000000-00 - CONTRIBUTED CAPITAL	-	972,830	3,377,500	3,602,500	1,800,000
100-68900-000-000-000000-00 - CONTRIBUTED OVERHEAD	330,000	330,000	400,000	400,000	400,000
100-69120-000-000-000000-00 - TRANS FROM ECON DEV TYPE A	-	-	200,000	200,000	200,000
100-69130-000-000-000000-00 - TRANS FROM ECON DEV TYPE B	-	-	400,000	400,000	400,000
100-69280-000-000-000000-00 - TRANSFER FROM GRANTS FUND	-	(17,001)	-	-	-
100-69630-000-000-000000-00 - TRANS FROM EDC B CAP PROJ	-	-	175,196	-	-
100-69720-000-000-000000-00 - TRANS FROM STREET MAINTENANCE	42,185	13,720	10,791	-	-
100-69760-000-000-000000-00 - TRANSFER FROM WATER FUND	510,354	471,446	482,476	482,476	482,476
100-69770-000-000-000000-00 - TRANSFER FROM WASTEWATER FUND	377,076	356,443	364,129	364,129	364,129
100-69780-000-000-000000-00 - TRANS FROM SOLID WASTE DISP.	289,145	332,440	350,904	350,904	350,904
100-69900-000-000-000000-00 - TRANSFER FROM LOGIC	-	25,000,000	-	-	-
100-78050-000-000-000000-00 - PRINCIPAL, LEASED EQUIPMENT	64,601	-	-	-	-
100-78550-000-000-000000-00 - INTEREST, LEASED EQUIPMENT	82,340	-	-	-	-
000 - NON-DEPARTMENTAL Total	23,965,938	50,899,959	30,270,848	44,840,245	30,989,207

===== PAGE 43 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-110-000-000000-00 - SALARIES REGULAR	-	218,949	220,480	220,480	236,901
100-71200-110-000-000000-00 - LONGEVITY	-	72	96	96	144
100-71600-110-000-000000-00 - TMRS	-	37,022	37,636	37,636	40,464
100-71650-110-000-000000-00 - SOCIAL SECURITY	-	13,141	13,670	13,670	11,272
100-71670-110-000-000000-00 - MEDICARE	-	3,325	3,197	3,197	3,438
100-71700-110-000-000000-00 - HEALTH INSURANCE	-	11,956	11,461	11,461	23,366
100-71750-110-000-000000-00 - WORKERS COMPENSATION INSURANCE	-	985	-	-	-
100-72000-110-000-000000-00 - SUPPLIES	-	60	1,000	1,000	1,000
100-72400-110-000-000000-00 - GASOLINE & DIESEL FUEL	-	697	-	5,000	4,500
100-72800-110-000-000000-00 - UNIFORMS & SAFETY GEAR	-	584	1,000	1,000	1,000
100-72990-110-000-000000-00 - EMERGENCY /CONTINGENCY	-	6,615	10,000	10,000	5,000
100-74350-110-000-000000-00 - CONTRACTED SERVICES	-	-	60,000	60,000	40,000
100-74440-110-000-000000-00 - DUES & SUBSCRIPTIONS	-	1,557	3,000	3,000	3,000
100-74610-110-000-000000-00 - MEALS FOR MEETINGS	-	4,340	3,500	3,500	4,000
100-74740-110-000-000000-00 - TRAINING EXPENSES	-	4,155	14,200	14,200	9,000
100-74800-110-000-000000-00 - TRAVEL FOR TRAINING	-	97	-	-	-
100-75200-110-000-000000-00 - UTL, CELL PHONE & DATA CARDS	-	454	-	-	-
100-75250-110-000-000000-00 - UTL, TELEPHONE & FAX	-	815	-	-	-
110 - CITY MANAGER Total	-	304,825	379,239	384,240	383,085

===== PAGE 44 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-112-000-000000-00 - SALARIES REGULAR	144,664	182,398	182,153	182,154	176,999
100-71200-112-000-000000-00 - LONGEVITY	3,984	4,464	1,200	1,200	1,200
100-71300-112-000-000000-00 - CERTIFICATION PAY	-	385	-	-	3,600
100-71400-112-000-000000-00 - CAR ALLOWANCES	3,616	3,686	6,000	6,000	7,200
100-71420-112-000-000000-00 - CELL PHONE ALLOWANCES	842	812	775	776	841
100-71500-112-000-000000-00 - OVERTIME REGULAR	-	966	1,000	2,500	962
100-71600-112-000-000000-00 - TMRS	21,778	29,219	31,094	31,094	31,956
100-71650-112-000-000000-00 - SOCIAL SECURITY	9,378	11,332	11,293	11,294	11,607
100-71670-112-000-000000-00 - MEDICARE	2,193	2,650	2,641	2,642	2,715
100-71700-112-000-000000-00 - HEALTH INSURANCE	16,965	14,104	8,847	8,848	25,845
100-71750-112-000-000000-00 - WORKERS COMPENSATION INSURANCE	334	550	-	-	-
100-72000-112-000-000000-00 - SUPPLIES	585	873	1,000	1,000	2,000
100-72200-112-000-000000-00 - BOOKS	-	14	500	500	500
100-72350-112-000-000000-00 - ELECTION SUPPLIES	18,655	59,999	40,000	40,000	40,000
100-72550-112-000-000000-00 - MILEAGE & PARKING REFUNDS	522	-	-	-	-
100-72700-112-000-000000-00 - SMALL TOOLS & EQUIPMENT	-	110	500	500	13,500
100-72800-112-000-000000-00 - UNIFORMS & SAFETY GEAR	49	-	250	250	250
100-72990-112-000-000000-00 - EMERGENCY /CONTINGENCY	-	-	2,500	2,500	2,500
100-73000-112-000-000000-00 - MAINTENANCE	-	-	-	3,154	-
100-73050-112-000-000000-00 - MAINTENANCE, AGREEMENTS	121	-	-	-	-
100-73600-112-000-000000-00 - LICENSES AND FEES	-	-	4,500	4,500	4,500
100-73670-112-000-000000-00 - LEASE FOR MINOR EQUIPMENT	10,293	5,177	3,450	4,420	6,450
100-74350-112-000-000000-00 - CONTRACTED SERVICES	12,319	9,777	21,200	21,200	2,000
100-74440-112-000-000000-00 - DUES & SUBSCRIPTIONS	4,203	4,016	4,000	4,000	20,180
100-74500-112-000-000000-00 - FILING FEES	180	633	500	500	500
100-74580-112-000-000000-00 - LEGAL ADVERTISING /PROMOTIONS	3,204	1,125	5,000	5,000	3,500
100-74610-112-000-000000-00 - MEALS FOR MEETINGS	50	106	-	-	-
100-74740-112-000-000000-00 - TRAINING EXPENSES	1,218	1,096	8,000	8,000	8,000
100-74800-112-000-000000-00 - TRAVEL FOR TRAINING	3,510	2,163	-	-	-
100-75200-112-000-000000-00 - UTL, CELL PHONE & DATA CARDS	1,060	1,314	-	-	-
100-75250-112-000-000000-00 - UTL, TELEPHONE & FAX	1,108	1,087	-	-	-
112 - CITY SECRETARY Total	260,834	338,054	336,404	342,032	366,805

===== PAGE 45 =====

Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-74600-113-000-000000-00 - LEGAL FEES	256,129	210,568	-	-	-
113 - CITY ATTORNEY Total	256,129	210,568	-	-	-

THE CITY OF BALCH SPRINGS GROWING COMMUNITY

City of Batch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025

===== PAGE 46 =====

BALCH SPRINGS GROWING COMMUNITY	City of Batch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-114-000-000000-00 - SALARIES REGULAR	-	3,700	44,400	44,400	44,400
100-71120-114-000-000000-00 - SALARIES PART TIME	44,400	40,700	-	-	-
100-71200-114-000-000000-00 - LONGEVITY	-	-	-	-	432
100-71420-114-000-000000-00 - CELL PHONE ALLOWANCES	-	44	540	540	1,080
100-71600-114-000-000000-00 - TMRS	-	-	-	-	7,838
100-71650-114-000-000000-00 - SOCIAL SECURITY	2,753	2,832	2,753	2,753	2,847
100-71670-114-000-000000-00 - MEDICARE	644	662	644	644	666
100-71700-114-000-000000-00 - HEALTH INSURANCE	-	-	-	-	2,284
100-71750-114-000-000000-00 - WORKERS COMPENSATION INSURANCE	98	77	-	-	-
100-72000-114-000-000000-00 - SUPPLIES	3,072	877	1,000	2,127	1,000
100-72330-114-000-000000-00 - COMPUTERS PRINTERS ETC	-	-	-	-	2,000
100-72800-114-000-000000-00 - UNIFORMS & SAFETY GEAR	-	-	1,000	1,000	1,000
100-72900-114-000-000000-00 - COUNCIL EXPENSES	-	510	-	-	10,000
100-72970-114-000-000000-00 - COUNCIL SCHOLARSHIPS	14,750	7,250	10,000	10,000	10,000
100-72990-114-000-000000-00 - EMERGENCY /CONTINGENCY	-	2,856	15,000	15,000	15,000
100-73000-114-000-000000-00 - MAINTENANCE	-	-	15,000	15,000	15,000
100-74040-114-000-000000-00 - ADVERTISING / PROMOTIONS	1,370	868	2,000	2,000	2,000
100-74150-114-000-000000-00 - EMPLOYEE ENGAGEMENT	6,590	4,470	9,000	9,000	9,000
100-74350-114-000-000000-00 - CONTRACTED SERVICES	50,000	45,833	50,000	50,000	50,000
100-74440-114-000-000000-00 - DUES & SUBSCRIPTIONS	2,087	2,176	2,500	2,500	2,500
100-74475-114-000-000000-00 - EVENTS/SPONSORSHIPS	-	-	-	-	1
100-74610-114-000-000000-00 - MEALS FOR MEETINGS	6,711	10,840	7,500	15,000	8,500
100-74740-114-000-000000-00 - TRAINING EXPENSES	900	180	17,000	17,000	17,000
100-75250-114-000-000000-00 - UTL, TELEPHONE & FAX	554	543	-	-	-
114-CITY COUNCIL Total	133,930	124,419	178,337	186,964	202,548
100-72000-114-141-000000-00 - SUPPLIES	1,450	43	100	100	100
100-72800-114-141-000000-00 - UNIFORMS & SAFETY GEAR	-	-	100	100	100
100-74440-114-141-000000-00 - DUES & SUBSCRIPTIONS	366	1,942	3,000	3,000	500
100-74470-114-141-000000-00 - EVENTS	-	1,405	-	-	-
100-74475-114-141-000000-00 - EVENTS/SPONSORSHIPS	-	-	3,000	3,000	3,000
100-74740-114-141-000000-00 - TRAINING EXPENSES	5,848	7,035	8,000	9,757	5,000
100-74800-114-141-000000-00 - TRAVEL FOR TRAINING	12,256	4,420	-	-	-
100-75200-114-141-000000-00 - UTL, CELL PHONE & DATA CARDS	1,183	709	-	-	-
114- Mayor Total	21,103	15,555	14,200	15,957	8,700
100-72000-114-142-000000-00 - SUPPLIES	-	52	100	100	100
100-72330-114-142-000000-00 - COMPUTERS PRINTERS ETC	430	-	-	-	-
100-72800-114-142-000000-00 - UNIFORMS & SAFETY GEAR	-	-	100	100	100
100-74440-114-142-000000-00 - DUES & SUBSCRIPTIONS	-	-	200	200	200
100-74475-114-142-000000-00 - EVENTS/SPONSORSHIPS	-	-	2,000	2,000	2,000
100-74740-114-142-000000-00 - TRAINING EXPENSES	75	-	2,000	3,356	2,000
100-74800-114-142-000000-00 - TRAVEL FOR TRAINING	-	187	-	-	-
100-75200-114-142-000000-00 - UTL, CELL PHONE & DATA CARDS	-	607	-	-	-
114- PLACE 2 Total	505	846	4,400	5,756	4,400
100-72000-114-143-000000-00 - SUPPLIES	587	67	100	100	100
100-72800-114-143-000000-00 - UNIFORMS & SAFETY GEAR	280	-	100	100	100
100-74440-114-143-000000-00 - DUES & SUBSCRIPTIONS	-	-	200	200	200
100-74470-114-143-000000-00 - EVENTS	-	297	-	-	-
100-74475-114-143-000000-00 - EVENTS/SPONSORSHIPS	-	-	2,000	2,000	2,000
100-74740-114-143-000000-00 - TRAINING EXPENSES	500	-	2,000	2,000	2,000
100-74800-114-143-000000-00 - TRAVEL FOR TRAINING	300	184	-	-	-
100-75200-114-143-000000-00 - UTL, CELL PHONE & DATA CARDS	135	478	-	-	-
114- PLACE 3 Total	1,802	1,027	4,400	4,400	4,400
100-72000-114-144-000000-00 - SUPPLIES	-	-	100	100	100
100-72800-114-144-000000-00 - UNIFORMS & SAFETY GEAR	-	-	100	100	100

===== PAGE 47 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-74440-114-144-000000-00 - DUES & SUBSCRIPTIONS	-	-	200	200	200
100-74475-114-144-000000-00 - EVENTS/SPONSORSHIPS	-	-	2,000	2,000	2,000
100-74740-114-144-000000-00 - TRAINING EXPENSES	-	-	2,000	2,000	2,000
100-74800-114-144-000000-00 - TRAVEL FOR TRAINING	1,503	184	-	-	-
100-75200-114-144-000000-00 - UTL, CELL PHONE & DATA CARDS	292	792	-	-	-
114- PLACE 4 Total	1,795	976	4,400	4,400	4,400
100-72000-114-145-000000-00 - SUPPLIES	-	70	100	100	100
100-72800-114-145-000000-00 - UNIFORMS & SAFETY GEAR	-	24	-	-	100
100-74150-114-145-000000-00 - EMPLOYEE ENGAGEMENT	182	-	100	100	-
100-74440-114-145-000000-00 - DUES & SUBSCRIPTIONS	-	-	200	200	200
100-74470-114-145-000000-00 - EVENTS	-	260	-	-	-
100-74475-114-145-000000-00 - EVENTS/SPONSORSHIPS	-	-	2,000	2,000	2,000
100-74740-114-145-000000-00 - TRAINING EXPENSES	-	-	2,000	2,000	2,000
100-75200-114-145-000000-00 - UTL, CELL PHONE & DATA CARDS	135	478	-	-	-
114- PLACE 5 Total	317	832	4,400	4,400	4,400
100-72000-114-146-000000-00 - SUPPLIES	206	312	100	100	100
100-72800-114-146-000000-00 - UNIFORMS & SAFETY GEAR	74	-	100	100	100
100-74440-114-146-000000-00 - DUES & SUBSCRIPTIONS	-	-	200	200	200
100-74475-114-146-000000-00 - EVENTS/SPONSORSHIPS	-	-	2,000	2,000	2,000
100-74740-114-146-000000-00 - TRAINING EXPENSES	1,115	120	2,000	2,203	2,000
100-74800-114-146-000000-00 - TRAVEL FOR TRAINING	1,503	-	-	-	-
100-75200-114-146-000000-00 - UTL, CELL PHONE & DATA CARDS	292	518	-	-	-
114- PLACE 6 Total	3,191	951	4,400	4,603	4,400
100-72000-114-147-000000-00 - SUPPLIES	-	-	100	100	100
100-72800-114-147-000000-00 - UNIFORMS & SAFETY GEAR	-	96	100	100	100
100-74440-114-147-000000-00 - DUES & SUBSCRIPTIONS	-	-	200	200	200
100-74470-114-147-000000-00 - EVENTS	-	307	-	-	-
100-74475-114-147-000000-00 - EVENTS/SPONSORSHIPS	-	-	2,000	2,000	2,000
100-74740-114-147-000000-00 - TRAINING EXPENSES	1,505	1,652	2,000	2,234	2,000
100-74800-114-147-000000-00 - TRAVEL FOR TRAINING	669	972	-	-	-
100-75200-114-147-000000-00 - UTL, CELL PHONE & DATA CARDS	332	792	-	-	-
114- PLACE 7 Total	2,506	3,819	4,400	4,634	4,400
114 - CITY COUNCIL Total	165,148	148,424	218,937	231,114	237,648

===== PAGE 48 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-72000-115-000-000000-00 - SUPPLIES	4,072	4,381	8,000	8,000	8,000
100-73140-115-000-000000-00 - MAINTENANCE, CITY SCAPE	-	110,000	240,000	240,000	75,000
100-73550-115-000-000000-00 - INCENTIVE PROJECTS	8,567	18,592	6,000	6,957	6,000
100-74010-115-000-000000-00 - ACCTS PAYABLE PENALTIES & INTR	-	122,708	-	-	-
100-74080-115-000-000000-00 - APPRAISAL DISTRICT	42,481	51,852	50,000	63,778	50,000
100-74150-115-000-000000-00 - EMPLOYEE ENGAGEMENT	12,097	1,000	6,700	6,700	10,000
100-74350-115-000-000000-00 - CONTRACTED SERVICES	2,689	4,370	3,000	15,000	15,516
100-74440-115-000-000000-00 - DUES & SUBSCRIPTIONS	1,424	4,818	4,780	8,000	7,800
100-74540-115-000-000000-00 - INSURANCE, DEDUCTIBLES	2,561	-	4,000	4,000	4,000
100-74560-115-000-000000-00 - INSURANCE, GENERAL LIABILITY	198,618	233,899	230,000	280,000	260,000
100-74600-115-000-000000-00 - LEGAL FEES	-	75,166	200,000	200,000	150,000
100-74650-115-000-000000-00 - POSTAGE & SHIPPING	518	4,170	16,000	16,000	16,000
100-74700-115-000-000000-00 - TAX COLLECTOR	12,257	12,608	15,000	12,842	15,000
115 - GENERAL ITEMS Total	285,283	643,565	783,480	861,277	617,316

===== PAGE 49 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget GROWING COMMUNITY SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-116-000-000000-00 - SALARIES REGULAR	187,646	264,820	403,170	403,170	400,096
100-71200-116-000-000000-00 - LONGEVITY	1,152	144	230	231	264
100-71300-116-000-000000-00 - CERTIFICATION PAY	114	1,946	16,560	16,560	11,400
100-71400-116-000-000000-00 - CAR ALLOWANCES	2,432	4,866	10,560	10,560	4,800
100-71420-116-000-000000-00 - CELL PHONE ALLOWANCES	57	-	-	-	-
100-71500-116-000-000000-00 - OVERTIME REGULAR	267	739	-	304	3,652
100-71600-116-000-000000-00 - TMRS	27,293	41,447	68,391	68,391	69,785
100-71650-116-000-000000-00 - SOCIAL SECURITY	11,557	15,807	25,837	25,838	25,347
100-71670-116-000-000000-00 - MEDICARE	2,703	3,697	6,043	6,043	5,928
100-71700-116-000-000000-00 - HEALTH INSURANCE	23,260	26,005	41,002	41,002	84,889
100-71750-116-000-000000-00 - WORKERS COMPENSATION INSURANCE	420	796	217,926	217,926	327,000
100-71800-116-000-000000-00 - UNEMPLOYMENT CLAIMS	978	9,827	20,000	20,000	20,000
100-71900-116-000-000000-00 - EMPLOYMENT TEST/ASSESS/SCREEN	8,649	20,066	36,970	36,970	30,000
100-71940-116-000-000000-00 - EMPLOYEE ASSISTANCE PROGRAM	3,826	4,760	3,500	3,500	3,500
100-72000-116-000-000000-00 - SUPPLIES	2,115	2,742	3,000	3,000	3,000
100-72200-116-000-000000-00 - BOOKS	132	450	500	504	500
100-72550-116-000-000000-00 - MILEAGE & PARKING REFUNDS	-	-	-	372	500
100-72700-116-000-000000-00 - SMALL TOOLS & EQUIPMENT	10,656	2,880	7,000	7,000	2,000
100-72800-116-000-000000-00 - UNIFORMS & SAFETY GEAR	96	-	1,000	1,000	1,000
100-73000-116-000-000000-00 - MAINTENANCE	-	-	-	1,510	-
100-74040-116-000-000000-00 - ADVERTISING / PROMOTIONS	1,291	4,126	1,500	1,500	4,000
100-74150-116-000-000000-00 - EMPLOYEE ENGAGEMENT	-	1,687	20,000	20,000	20,000
100-74350-116-000-000000-00 - CONTRACTED SERVICES	18,456	24,612	20,000	20,000	20,000
100-74440-116-000-000000-00 - DUES & SUBSCRIPTIONS	404	928	5,855	5,855	6,355
100-74610-116-000-000000-00 - MEALS FOR MEETINGS	944	1,177	-	-	-
100-74670-116-000-000000-00 - PROFESSIONAL FEES	50,605	-	-	-	-
100-74740-116-000-000000-00 - TRAINING EXPENSES	4,273	5,059	15,000	15,000	14,500
100-74800-116-000-000000-00 - TRAVEL FOR TRAINING	1,275	4,922	-	-	-
100-75200-116-000-000000-00 - UTL, CELL PHONE & DATA CARDS	1,079	1,000	-	-	-
100-75250-116-000-000000-00 - UTL, TELEPHONE & FAX	831	815	-	-	-
116 - HUMAN RESOURCES/CIVIL SERVICE Total	362,512	445,318	924,044	926,236	1,058,516

===== PAGE 50 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget GROWING COMMUNITY SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-118-000-000000-00 - SALARIES REGULAR	31,945	46,748	153,516	153,516	143,394
100-71200-118-000-000000-00 - LONGEVITY	384	-	494	495	-
100-71300-118-000-000000-00 - CERTIFICATION PAY	417	730	2,580	2,580	1,200
100-71400-118-000-000000-00 - CAR ALLOWANCES	-	13	960	960	-
100-71500-118-000-000000-00 - OVERTIME REGULAR	-	1,594	5,500	5,500	-
100-71600-118-000-000000-00 - TMRS	4,664	7,549	26,646	26,646	24,478
100-71650-118-000-000000-00 - SOCIAL SECURITY	2,019	2,851	9,678	9,678	8,891
100-71670-118-000-000000-00 - MEDICARE	472	667	2,263	2,264	2,080
100-71700-118-000-000000-00 - HEALTH INSURANCE	5,578	3,534	12,327	12,328	20,655
100-71750-118-000-000000-00 - WORKERS COMPENSATION INSURANCE	72	69	-	-	-
100-72000-118-000-000000-00 - SUPPLIES	17	839	2,500	2,500	1,875
100-72700-118-000-000000-00 - SMALL TOOLS & EQUIPMENT	-	4,128	6,467	6,467	1,600
100-72800-118-000-000000-00 - UNIFORMS & SAFETY GEAR	-	-	3,500	3,500	2,800
100-73000-118-000-000000-00 - MAINTENANCE	-	-	-	500	-
100-73600-118-000-000000-00 - LICENSES AND FEES	-	-	6,500	6,500	7,500
100-74040-118-000-000000-00 - ADVERTISING / PROMOTIONS	-	-	15,000	15,000	20,000
100-74150-118-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	-	-	1,000
100-74350-118-000-000000-00 - CONTRACTED SERVICES	4,511	20,662	26,500	26,500	25,000
100-74440-118-000-000000-00 - DUES & SUBSCRIPTIONS	260	6,649	6,800	6,800	18,800
100-74470-118-000-000000-00 - EVENTS	-	-	125,000	125,000	-
100-74610-118-000-000000-00 - MEALS FOR MEETINGS	-	261	-	-	-
100-74660-118-000-000000-00 - PRINTING & COMPYING	39,532	5,339	35,000	35,000	40,000
100-74740-118-000-000000-00 - TRAINING EXPENSES	-	1,572	6,000	6,000	5,000
100-74800-118-000-000000-00 - TRAVEL FOR TRAINING	-	2,195	-	-	-
100-75200-118-000-000000-00 - UTL, CELL PHONE & DATA CARDS	-	484	-	-	-
118 - MARKETING & COMMUNITY Total	89,870	105,884	447,231	447,734	324,273

===== PAGE 51 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-119-000-000000-00 - SALARIES REGULAR	74,738	-	-	-	-
100-71200-119-000-000000-00 - LONGEVITY	288	-	-	-	-
100-71370-119-000-000000-00 - ONE TIME TENURE ADJUSTMENT	1,362	-	-	-	-
100-71400-119-000-000000-00 - CAR ALLOWANCES	1,400	-	-	-	-
100-71600-119-000-000000-00 - TMRS	11,070	-	-	-	-
100-71650-119-000-000000-00 - SOCIAL SECURITY	4,764	-	-	-	-
100-71670-119-000-000000-00 - MEDICARE	1,114	-	-	-	-
100-71700-119-000-000000-00 - HEALTH INSURANCE	10,507	-	-	-	-
100-71750-119-000-000000-00 - WORKERS COMPENSATION INSURANCE	171	-	-	-	-
100-72000-119-000-000000-00 - SUPPLIES	890	-	-	-	-
100-72990-119-000-000000-00 - EMERGENCY /CONTINGENCY	-	-	60,000	60,000	60,000
100-74440-119-000-000000-00 - DUES & SUBSCRIPTIONS	1,383	-	-	-	-
100-74740-119-000-000000-00 - TRAINING EXPENSES	700	-	-	-	-
119 - GRANT ADMINISTRATION Total	108,388	-	60,000	60,000	60,000

===== PAGE 52 =====

BALCH SPRINGS GROWING COMMUNITY
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-221-000-000000-00 - SALARIES REGULAR	3,529,858	3,454,008	5,079,500	5,079,501	4,707,532
100-71200-221-000-000000-00 - LONGEVITY	70,219	56,917	19,680	20,476	21,456
100-71300-221-000-000000-00 - CERTIFICATION PAY	79,530	61,457	103,200	103,200	109,800
100-71350-221-000-000000-00 - INCENTIVE PAY	8,060	6,784	1,500	1,500	1,500
100-71370-221-000-000000-00 - ONE TIME TENURE ADJUSTMENT	10,696	-	-	-	-
100-71400-221-000-000000-00 - CAR ALLOWANCES	-	-	-	-	2,400
100-71460-221-000-000000-00 - UNIFORM ALLOWANCE	3,270	2,082	4,500	4,500	4,500
100-71500-221-000-000000-00 - OVERTIME REGULAR	513,917	631,651	390,000	549,912	293,397
100-71600-221-000-000000-00 - TMRS	596,726	639,686	884,687	732,429	858,499
100-71650-221-000-000000-00 - SOCIAL SECURITY	250,030	243,947	319,616	243,429	311,816
100-71670-221-000-000000-00 - MEDICARE	58,820	56,794	74,749	56,931	72,925
100-71700-221-000-000000-00 - HEALTH INSURANCE	575,683	339,416	692,554	407,025	919,073
100-71750-221-000-000000-00 - WORKERS COMPENSATION INSURANCE	78,982	59,189	-	-	-
100-71770-221-000-000000-00 - WORKERS COMPENSATION REFUNDS	-	(13,946)	-	-	-
100-72000-221-000-000000-00 - SUPPLIES	10,881	10,956	26,850	26,850	26,850
100-72100-221-000-000000-00 - AMMUNITION /TASER SUPPLIES	1,856	172	-	-	-
100-72250-221-000-000000-00 - BULLET PROOF VEST	3,355	5,368	19,000	19,000	10,100
100-72340-221-000-000000-00 - CRIME PREVENTION	6,520	3,044	5,675	5,675	5,800
100-72400-221-000-000000-00 - GASOLINE & DIESEL FUEL	115,449	95,062	116,353	116,353	100,000
100-72450-221-000-000000-00 - JAIL SUPPLIES	10,980	3,840	-	-	-
100-72500-221-000-000000-00 - K-9 UNIT SUPPLIES	148	-	-	-	-
100-72550-221-000-000000-00 - MILEAGE & PARKING REFUNDS	61	3	100	100	100
100-72700-221-000-000000-00 - SMALL TOOLS & EQUIPMENT	4,933	8,195	63,576	63,576	20,000
100-72770-221-000-000000-00 - TASER SUPPLIES	2,349	270	-	-	-
100-72800-221-000-000000-00 - UNIFORMS & SAFETY GEAR	11,757	15,773	21,600	21,600	20,000
100-73000-221-000-000000-00 - MAINTENANCE	-	-	-	131,484	103,657
100-73050-221-000-000000-00 - MAINTENANCE, AGREEMENTS	(50,002)	94,335	-	-	-
100-73150-221-000-000000-00 - MAINTENANCE, COMPUTERS	10	-	-	-	-
100-73200-221-000-000000-00 - MAINTENANCE, EQUIPMENT	1,314	328	-	-	-
100-73350-221-000-000000-00 - MAINTENANCE, RADIOS	6,302	1,022	-	-	-
100-73500-221-000-000000-00 - MAINTENANCE, VEHICLES	17,078	16,477	-	-	-
100-73600-221-000-000000-00 - LICENSES AND FEES	2,261	2,364	2,330	3,389	2,650
100-73650-221-000-000000-00 - RENTAL EXPENSE	-	7,800	-	-	-
100-73670-221-000-000000-00 - LEASE FOR MINOR EQUIPMENT	6,084	6,224	6,100	9,408	6,100
100-74100-221-000-000000-00 - ARBITRATION /LEGAL SETTLEMENTS	45,000	45,000	45,000	45,000	45,000
100-74140-221-000-000000-00 - AWARDS	235	165	-	-	-
100-74150-221-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	-	5,000	5,000
100-74350-221-000-000000-00 - CONTRACTED SERVICES	88,818	24,887	42,200	42,200	38,740
100-74370-221-000-000000-00 - POLICE MENTORING CONSULTANT	37,140	-	-	-	-
100-74440-221-000-000000-00 - DUES & SUBSCRIPTIONS	1,646	4,691	5,007	5,007	4,698
100-74600-221-000-000000-00 - LEGAL FEES	1,853	-	-	-	-
100-74610-221-000-000000-00 - MEALS FOR MEETINGS	814	592	-	-	-
100-74650-221-000-000000-00 - POSTAGE & SHIPPING	200	219	-	-	-
100-74690-221-000-000000-00 - SPECIAL INVESTIGATIONS	2,313	-	-	-	-
100-74740-221-000-000000-00 - TRAINING EXPENSES	12,876	8,038	47,315	47,315	25,000
100-74790-221-000-000000-00 - TRAVEL EXPENSES	7	-	-	-	-
100-74800-221-000-000000-00 - TRAVEL FOR TRAINING	8,511	7,687	-	-	-
100-75150-221-000-000000-00 - UTL, NATURAL GAS	2,965	2,505	-	-	-
100-75200-221-000-000000-00 - UTL, CELL PHONE & DATA CARDS	22,180	23,342	-	-	-
100-75250-221-000-000000-00 - UTL, TELEPHONE & FAX	24,217	22,014	-	-	-
100-75100-221-234-000000-00 - OVERTIME REGULAR	531	531	-	-	-
100-71600-221-234-000000-00 - TMRS	76	76	-	-	-
100-71650-221-234-000000-00 - SOCIAL SECURITY	32	32	-	-	-
100-71670-221-234-000000-00 - MEDICARE	7	7	-	-	-

===== PAGE 53 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71700-221-234-000000-00 - HEALTH INSURANCE	89	89	-	-	-
100-71750-221-234-000000-00 - WORKERS COMPENSATION INSURANCE	9	9	-	-	-
221 - POLICE Total	6,176,648	5,949,101	7,971,092	7,740,860	7,716,593

===== PAGE 54 =====

City of Balch Springs
BALCH SPRINGS	FY 2026 Proposed Budget
GROWING COMMUNITY	SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-222-000-000000-00 - SALARIES REGULAR	2,787,252	3,071,246	3,091,160	3,091,161	3,113,411
100-71200-222-000-000000-00 - LONGEVITY	52,477	58,647	20,784	20,784	22,272
100-71300-222-000-000000-00 - CERTIFICATION PAY	75,718	63,047	64,140	64,140	78,600
100-71370-222-000-000000-00 - ONE TIME TENURE ADJUSTMENT	1,191	-	-	-	-
100-71400-222-000-000000-00 - CAR ALLOWANCES	2,432	2,389	2,400	2,400	2,400
100-71420-222-000-000000-00 - CELL PHONE ALLOWANCES	1,204	925	-	-	-
100-71500-222-000-000000-00 - OVERTIME REGULAR	173,562	230,750	130,000	240,000	160,212
100-71600-222-000-000000-00 - TMRS	439,712	519,454	538,610	538,610	563,019
100-71650-222-000-000000-00 - SOCIAL SECURITY	185,358	198,678	195,629	195,629	204,495
100-71670-222-000-000000-00 - MEDICARE	43,350	46,457	45,752	45,752	47,826
100-71700-222-000-000000-00 - HEALTH INSURANCE	392,293	286,893	336,217	336,217	511,415
100-71750-222-000-000000-00 - WORKERS COMPENSATION INSURANCE	79,451	60,752	-	-	-
100-71770-222-000-000000-00 - WORKERS COMPENSATION REFUNDS	(5,878)	-	-	-	-
100-72000-222-000-000000-00 - SUPPLIES	9,603	13,461	8,500	15,000	8,500
100-72200-222-000-000000-00 - BOOKS	176	611	500	500	500
100-72330-222-000-000000-00 - COMPUTERS PRINTERS ETC	238	449	-	-	-
100-72370-222-000-000000-00 - FIRE PREVENTION	1,479	1,245	1,000	1,000	1,000
100-72400-222-000-000000-00 - GASOLINE & DIESEL FUEL	37,272	38,875	32,000	34,569	32,000
100-72470-222-000-000000-00 - JANITORIAL SUPPLIES	1,719	2,657	-	-	1,300
100-72700-222-000-000000-00 - SMALL TOOLS & EQUIPMENT	20,107	34,425	30,000	30,000	20,000
100-72800-222-000-000000-00 - UNIFORMS & SAFETY GEAR	142,869	24,102	40,000	40,000	30,000
100-72850-222-000-000000-00 - WELDING SUPPLIES	183	177	-	-	-
100-73000-222-000-000000-00 - MAINTENANCE	-	-	-	100,000	130,937
100-73050-222-000-000000-00 - MAINTENANCE, AGREEMENTS	14,639	22,904	-	-	-
100-73150-222-000-000000-00 - MAINTENANCE, COMPUTERS	2,062	3,399	-	-	-
100-73200-222-000-000000-00 - MAINTENANCE, EQUIPMENT	7,066	22,239	-	-	-
100-73350-222-000-000000-00 - MAINTENANCE, RADIOS	3,351	1,160	-	-	-
100-73450-222-000-000000-00 - MAINTENANCE, SOFTWARE	17,845	16,372	-	-	-
100-73500-222-000-000000-00 - MAINTENANCE, VEHICLES	41,820	163,302	50,000	-	-
100-73600-222-000-000000-00 - LICENSES AND FEES	9,002	6,264	10,000	10,000	10,000
100-74040-222-000-000000-00 - ADVERTISING / PROMOTIONS	-	970	2,000	2,000	2,000
100-74140-222-000-000000-00 - AWARDS	858	168	-	-	1,000
100-74150-222-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	-	1,500	-
100-74190-222-000-000000-00 - CAREFLITE	300,000	133,333	1,000	1,000	1,000
100-74230-222-000-000000-00 - AMBULATORY SERVICES	-	266,667	400,000	444,444	400,000
100-74240-222-000-000000-00 - CLEAN CITY PROGRAM ET.AL.	398	588	1,000	1,000	1,000
100-74340-222-000-000000-00 - CONSULTANT, COMPUTERS	-	79	-	-	-
100-74350-222-000-000000-00 - CONTRACTED SERVICES	23,887	21,084	46,835	46,835	25,000
100-74360-222-000-000000-00 - EMERGENCY MANAGEMENT	-	-	-	-	25,000
100-74440-222-000-000000-00 - DUES & SUBSCRIPTIONS	1,199	644	-	500	600
100-74610-222-000-000000-00 - MEALS FOR MEETINGS	65	523	-	-	-
100-74650-222-000-000000-00 - POSTAGE & SHIPPING	55	47	-	-	-
100-74670-222-000-000000-00 - PROFESSIONAL FEES	-	-	61,000	61,000	17,000
100-74740-222-000-000000-00 - TRAINING EXPENSES	12,048	17,869	20,000	20,000	20,000
100-74800-222-000-000000-00 - TRAVEL FOR TRAINING	11,081	8,303	-	-	-
100-75100-222-000-000000-00 - UTL, INTERNET	2,519	2,537	-	-	-
100-75150-222-000-000000-00 - UTL, NATURAL GAS	2,965	2,505	-	-	-
100-75200-222-000-000000-00 - UTL, CELL PHONE & DATA CARDS	4,582	4,328	-	-	-
100-75250-222-000-000000-00 - UTL, TELEPHONE & FAX	6,317	5,743	-	-	-
222 - FIRE Total	4,903,526	5,356,268	5,128,526	5,344,041	5,430,487

===== PAGE 55 =====

BALCH SPRINGS GROWING COMMUNITY
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-223-000-000000-00 - SALARIES REGULAR	343,916	417,498	717,522	717,523	690,476
100-71200-223-000-000000-00 - LONGEVITY	5,160	5,688	1,603	1,604	1,992
100-71300-223-000-000000-00 - CERTIFICATION PAY	5,416	4,880	14,220	14,220	13,200
100-71370-223-000-000000-00 - ONE TIME TENURE ADJUSTMENT	749	-	-	-	-
100-71400-223-000-000000-00 - CAR ALLOWANCES	-	6	240	240	1,200
100-71480-223-000-000000-00 - EDUCATION REIMBURSEMENTS	-	-	-	3,350	-
100-71500-223-000-000000-00 - OVERTIME REGULAR	3,754	20,765	-	50,481	35,955
100-71600-223-000-000000-00 - TMRS	51,151	68,144	123,902	123,903	124,547
100-71650-223-000-000000-00 - SOCIAL SECURITY	20,854	25,007	45,145	45,145	45,237
100-71670-223-000-000000-00 - MEDICARE	4,877	5,847	10,558	10,559	10,580
100-71700-223-000-000000-00 - HEALTH INSURANCE	71,264	67,974	152,257	152,257	157,495
100-71750-223-000-000000-00 - WORKERS COMPENSATION INSURANCE	6,768	7,599	-	-	-
100-72000-223-000-000000-00 - SUPPLIES	1,155	4,051	16,125	16,125	17,000
100-72100-223-000-000000-00 - AMMUNITION /TASER SUPPLIES	236	110	-	-	3,000
100-72400-223-000-000000-00 - GASOLINE & DIESEL FUEL	13,868	17,323	15,000	22,446	17,000
100-72700-223-000-000000-00 - SMALL TOOLS & EQUIPMENT	694	3,884	1,500	1,500	2,000
100-72800-223-000-000000-00 - UNIFORMS & SAFETY GEAR	4,082	890	4,000	4,000	4,000
100-73000-223-000-000000-00 - MAINTENANCE	-	-	-	7,500	6,000
100-73150-223-000-000000-00 - MAINTENANCE, COMPUTERS	284	313	-	-	-
100-73200-223-000-000000-00 - MAINTENANCE, EQUIPMENT	45	-	-	-	-
100-73450-223-000-000000-00 - MAINTENANCE, SOFTWARE	3,847	3,906	-	-	-
100-73500-223-000-000000-00 - MAINTENANCE, VEHICLES	9,733	429	-	-	-
100-73670-223-000-000000-00 - LEASE FOR MINOR EQUIPMENT	2,827	3,924	1,800	4,538	8,800
100-74150-223-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	-	704	-
100-74350-223-000-000000-00 - CONTRACTED SERVICES	-	-	-	-	6,000
100-74440-223-000-000000-00 - DUES & SUBSCRIPTIONS	-	-	600	4,760	2,600
100-74610-223-000-000000-00 - MEALS FOR MEETINGS	355	444	-	-	-
100-74650-223-000-000000-00 - POSTAGE & SHIPPING	6	-	-	-	-
100-74690-223-000-000000-00 - SPECIAL INVESTIGATIONS	-	-	-	-	10,000
100-74740-223-000-000000-00 - TRAINING EXPENSES	2,140	3,886	5,000	5,000	4,000
100-74800-223-000-000000-00 - TRAVEL FOR TRAINING	3,377	912	-	-	-
100-75150-223-000-000000-00 - UTL, NATURAL GAS	1,405	1,603	-	-	-
100-75200-223-000-000000-00 - UTL, CELL PHONE & DATA CARDS	3,065	5,254	-	-	-
100-75250-223-000-000000-00 - UTL, TELEPHONE & FAX	6,613	6,211	-	-	-
100-75300-223-000-000000-00 - UTL, TV CABLE	728	-	-	-	-
223 - CITY MARSHAL Total	568,371	676,548	1,109,472	1,185,855	1,161,082

===== PAGE 56 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-224-000-000000-00 - SALARIES REGULAR	169,103	218,832	363,309	363,309	397,481
100-71120-224-000-000000-00 - SALARIES PART TIME	116,800	48,100	-	73,339	-
100-71200-224-000-000000-00 - LONGEVITY	2,664	2,952	1,910	1,286	1,968
100-71300-224-000-000000-00 - CERTIFICATION PAY	4,490	3,452	12,960	12,960	9,000
100-71370-224-000-000000-00 - ONE TIME TENURE ADJUSTMENT	853	-	-	-	-
100-71400-224-000-000000-00 - CAR ALLOWANCES	-	3,463	960	960	4,800
100-71480-224-000-000000-00 - EDUCATION REIMBURSEMENTS	-	-	-	1,650	-
100-71500-224-000-000000-00 - OVERTIME REGULAR	7,692	4,169	1,000	8,293	3,942
100-71600-224-000-000000-00 - TMRS	26,243	30,312	64,229	64,230	69,678
100-71650-224-000-000000-00 - SOCIAL SECURITY	18,237	16,317	23,329	23,329	25,308
100-71670-224-000-000000-00 - MEDICARE	4,265	3,816	5,456	5,456	5,919
100-71700-224-000-000000-00 - HEALTH INSURANCE	42,040	24,874	31,349	31,349	66,262
100-71750-224-000-000000-00 - WORKERS COMPENSATION INSURANCE	658	698	-	-	-
100-72000-224-000-000000-00 - SUPPLIES	5,501	5,277	8,054	8,054	6,537
100-72200-224-000-000000-00 - BOOKS	-	42	50	50	100
100-72800-224-000-000000-00 - UNIFORMS & SAFETY GEAR	428	497	512	512	600
100-73000-224-000-000000-00 - MAINTENANCE	-	-	-	2,566	-
100-73100-224-000-000000-00 - MAINTENANCE, BUILDINGS	178	-	-	-	-
100-73200-224-000-000000-00 - MAINTENANCE, EQUIPMENT	862	100	-	-	-
100-73450-224-000-000000-00 - MAINTENANCE, SOFTWARE	-	25,713	-	-	-
100-73650-224-000-000000-00 - RENTAL EXPENSE	471	386	-	591	-
100-73670-224-000-000000-00 - LEASE FOR MINOR EQUIPMENT	1,964	4,050	2,500	2,500	3,031
100-74180-224-000-000000-00 - BANK FEES	7,467	8,462	8,000	15,000	8,000
100-74350-224-000-000000-00 - CONTRACTED SERVICES	1,883	1,560	1,650	1,650	1,650
100-74440-224-000-000000-00 - DUES & SUBSCRIPTIONS	291	337	725	951	1,534
100-74600-224-000-000000-00 - LEGAL FEES	44,000	36,000	48,000	48,000	48,000
100-74610-224-000-000000-00 - MEALS FOR MEETINGS	123	-	-	-	-
100-74650-224-000-000000-00 - POSTAGE & SHIPPING	4,076	5,600	-	-	-
100-74740-224-000-000000-00 - TRAINING EXPENSES	1,175	887	3,000	3,000	3,944
100-74800-224-000-000000-00 - TRAVEL FOR TRAINING	1,319	1,254	-	-	-
100-75150-224-000-000000-00 - UTL, NATURAL GAS	1,405	1,603	-	-	-
100-75200-224-000-000000-00 - UTL, CELL PHONE & DATA CARDS	973	916	-	-	-
100-75250-224-000-000000-00 - UTL, TELEPHONE & FAX	25,598	25,108	-	-	-
224 - MUNICIPAL COURT Total	490,759	474,777	576,992	669,035	657,754

===== PAGE 57 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-65010-225-000-000000-00 - FINES STATE CODE VIOLATIONS	900	-	-	-	-
100-71100-225-000-000000-00 - SALARIES REGULAR	89,462	134,025	213,773	213,774	188,401
100-71200-225-000-000000-00 - LONGEVITY	360	-	53	53	96
100-71300-225-000-000000-00 - CERTIFICATION PAY	-	-	6,000	6,000	2,400
100-71500-225-000-000000-00 - OVERTIME REGULAR	6,854	9,077	4,000	7,314	7,473
100-71600-225-000-000000-00 - TMRS	13,723	21,771	37,515	37,516	33,452
100-71650-225-000-000000-00 - SOCIAL SECURITY	5,921	8,405	13,626	13,626	12,151
100-71670-225-000-000000-00 - MEDICARE	1,385	1,965	3,187	3,187	2,842
100-71700-225-000-000000-00 - HEALTH INSURANCE	20,600	11,222	24,728	31,818	40,661
100-71750-225-000-000000-00 - WORKERS COMPENSATION INSURANCE	3,209	5,917	-	-	-
100-72000-225-000-000000-00 - SUPPLIES	18,314	21,520	25,000	25,000	23,263
100-72400-225-000-000000-00 - GASOLINE & DIESEL FUEL	2,282	2,688	6,000	6,715	7,000
100-72700-225-000-000000-00 - SMALL TOOLS & EQUIPMENT	492	4,742	9,000	9,000	5,000
100-72800-225-000-000000-00 - UNIFORMS & SAFETY GEAR	260	2,771	4,500	4,500	2,500
100-73000-225-000-000000-00 - MAINTENANCE	-	-	-	9,000	-
100-73200-225-000-000000-00 - MAINTENANCE, EQUIPMENT	335	-	-	-	-
100-73500-225-000-000000-00 - MAINTENANCE, VEHICLES	601	200	-	-	-
100-74040-225-000-000000-00 - ADVERTISING / PROMOTIONS	-	823	1,000	1,000	1,000
100-74180-225-000-000000-00 - BANK FEES	377	301	500	500	500
100-74350-225-000-000000-00 - CONTRACTED SERVICES	2,662	13,770	12,000	12,000	12,000
100-74440-225-000-000000-00 - DUES & SUBSCRIPTIONS	-	70	-	-	-
100-74650-225-000-000000-00 - POSTAGE & SHIPPING	646	-	-	-	-
100-74740-225-000-000000-00 - TRAINING EXPENSES	200	1,303	4,000	4,000	2,001
100-74790-225-000-000000-00 - TRAVEL EXPENSES	114	-	-	-	-
100-74800-225-000-000000-00 - TRAVEL FOR TRAINING	207	-	-	-	-
100-75150-225-000-000000-00 - UTL, NATURAL GAS	4,235	3,390	-	-	-
100-75200-225-000-000000-00 - UTL, CELL PHONE & DATA CARDS	1,908	2,361	-	-	-
100-75250-225-000-000000-00 - UTL, TELEPHONE & FAX	3,913	3,826	-	-	-
225 - ANIMAL SERVICES Total	178,959	250,146	364,882	385,003	340,740

===== PAGE 58 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-72000-226-000-000000-00 - SUPPLIES	702	238	-	-	-
100-74220-226-000-000000-00 - CIVIL SERVICE TESTING	3,885	12,831	-	-	-
100-74440-226-000-000000-00 - DUES & SUBSCRIPTIONS	-	100	-	-	-
100-74740-226-000-000000-00 - TRAINING EXPENSES	4,434	475	-	-	-
100-74800-226-000-000000-00 - TRAVEL FOR TRAINING	1,909	852	-	-	-
226 - CIVIL SERVICE Total	10,929	14,497	-	-	-

===== PAGE 59 =====

BALCH SPRINGS GROWING COMMUNITY
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-227-000-000000-00 - SALARIES REGULAR	56,026	55,597	111,651	111,652	-
100-71200-227-000-000000-00 - LONGEVITY	1,440	1,512	1,056	1,056	-
100-71300-227-000-000000-00 - CERTIFICATION PAY	-	-	2,400	2,400	-
100-71500-227-000-000000-00 - OVERTIME REGULAR	-	-	5,000	10,000	-
100-71600-227-000-000000-00 - TMRS	8,181	8,669	19,469	19,469	-
100-71650-227-000-000000-00 - SOCIAL SECURITY	3,563	3,418	7,071	7,072	-
100-71670-227-000-000000-00 - MEDICARE	833	799	1,654	1,654	-
100-71700-227-000-000000-00 - HEALTH INSURANCE	5,722	5,515	9,296	9,296	-
100-71750-227-000-000000-00 - WORKERS COMPENSATION INSURANCE	1,437	860	-	-	-
100-72000-227-000-000000-00 - SUPPLIES	9,875	9,949	10,000	10,000	-
100-72400-227-000-000000-00 - GASOLINE & DIESEL FUEL	833	2,073	3,000	3,000	-
100-72700-227-000-000000-00 - SMALL TOOLS & EQUIPMENT	2,992	1,591	4,500	4,500	-
100-72800-227-000-000000-00 - UNIFORMS & SAFETY GEAR	1,218	1,693	1,000	1,500	-
100-73000-227-000-000000-00 - MAINTENANCE	-	4,450	20,000	20,000	-
100-73050-227-000-000000-00 - MAINTENANCE, AGREEMENTS	193	-	-	-	-
100-73150-227-000-000000-00 - MAINTENANCE, COMPUTERS	3,011	418	-	-	-
100-73200-227-000-000000-00 - MAINTENANCE, EQUIPMENT	721	2,449	-	-	-
100-73350-227-000-000000-00 - MAINTENANCE, RADIOS	1,400	216	-	-	-
100-73450-227-000-000000-00 - MAINTENANCE, SOFTWARE	-	536	-	-	-
100-73600-227-000-000000-00 - LICENSES AND FEES	90	188	500	500	-
100-73670-227-000-000000-00 - LEASE FOR MINOR EQUIPMENT	493	2,350	7,000	7,000	-
100-74040-227-000-000000-00 - ADVERTISING / PROMOTIONS	-	-	750	750	-
100-74150-227-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	-	1,000	-
100-74270-227-000-000000-00 - CODE RED	-	18,909	7,500	8,820	-
100-74290-227-000-000000-00 - CERT	31,023	18,145	15,000	15,000	-
100-74350-227-000-000000-00 - CONTRACTED SERVICES	8,596	1,563	2,500	2,500	-
100-74440-227-000-000000-00 - DUES & SUBSCRIPTIONS	5,509	5,644	6,500	6,500	-
100-74610-227-000-000000-00 - MEALS FOR MEETINGS	423	1,113	-	-	-
100-74650-227-000-000000-00 - POSTAGE & SHIPPING	-	3	-	-	-
100-74670-227-000-000000-00 - PROFESSIONAL FEES	4,500	6,039	6,000	6,000	-
100-74740-227-000-000000-00 - TRAINING EXPENSES	1,887	1,652	2,500	2,500	-
100-74800-227-000-000000-00 - TRAVEL FOR TRAINING	4,623	5,238	-	-	-
100-75200-227-000-000000-00 - UTL, CELL PHONE & DATA CARDS	360	1,927	-	-	-
100-75300-227-000-000000-00 - UTL, TV CABLE	1,404	1,429	-	-	-
100-73000-227-276-000000-00 - MAINTENANCE	-	-	2,500	2,500	-
100-73050-227-276-000000-00 - MAINTENANCE, AGREEMENTS	-	713	-	-	-
100-73670-227-276-000000-00 - LEASE FOR MINOR EQUIPMENT	-	-	240	240	-
100-74790-227-276-000000-00 - TRAVEL EXPENSES	-	-	-	5,190	-
227 - EMERGENCY MANAGEMENT Total	156,352	164,659	247,087	260,099	-

===== PAGE 60 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-331-000-000000-00 - SALARIES REGULAR	55,250	64,420	408,087	408,088	454,841
100-71200-331-000-000000-00 - LONGEVITY	-	-	1,296	1,524	1,776
100-71300-331-000-000000-00 - CERTIFICATION PAY	-	32	-	-	13,200
100-71500-331-000-000000-00 - OVERTIME REGULAR	11,858	12,964	8,000	8,000	29,145
100-71600-331-000-000000-00 - TMRS	9,613	11,849	69,661	69,661	82,920
100-71650-331-000-000000-00 - SOCIAL SECURITY	4,061	4,377	25,301	25,302	30,118
100-71670-331-000-000000-00 - MEDICARE	950	1,024	5,917	5,918	7,044
100-71700-331-000-000000-00 - HEALTH INSURANCE	9,990	6,956	91,237	91,238	120,370
100-71750-331-000-000000-00 - WORKERS COMPENSATION INSURANCE	2,548	2,115	-	-	-
100-72000-331-000-000000-00 - SUPPLIES	3,551	3,065	3,500	3,500	3,500
100-72400-331-000-000000-00 - GASOLINE & DIESEL FUEL	7,226	14,553	22,000	28,000	20,000
100-72700-331-000-000000-00 - SMALL TOOLS & EQUIPMENT	3,624	6,308	4,000	4,000	-
100-72750-331-000-000000-00 - STREET SIGNS	41,665	22,773	20,000	20,000	20,000
100-72800-331-000-000000-00 - UNIFORMS & SAFETY GEAR	1,834	2,028	2,000	2,000	2,000
100-73200-331-000-000000-00 - MAINTENANCE, EQUIPMENT	10,868	8,509	-	-	-
100-73230-331-000-000000-00 - MAINTENANCE, IMPROVEMENTS	829	11,274	-	-	-
100-73450-331-000-000000-00 - MAINTENANCE, SOFTWARE	-	3,140	-	-	-
100-73480-331-000-000000-00 - MAINTENANCE, STREETS	74,836	-	-	-	-
100-73650-331-000-000000-00 - RENTAL EXPENSE	66,675	25,513	60,000	60,000	70,000
100-74040-331-000-000000-00 - ADVERTISING / PROMOTIONS	-	3,480	-	-	-
100-74350-331-000-000000-00 - CONTRACTED SERVICES	-	-	1,150,000	1,500,000	450,000
100-74740-331-000-000000-00 - TRAINING EXPENSES	-	-	1,400	1,400	1,400
100-74790-331-000-000000-00 - TRAVEL EXPENSES	5	-	-	-	-
100-75050-331-000-000000-00 - UTL, ELECTRICITY	204,130	198,888	-	22,156	-
100-75200-331-000-000000-00 - UTL, CELL PHONE & DATA CARDS	684	1,433	-	-	-
331 - STREETS Total	510,197	404,699	1,872,400	2,250,787	1,306,314

===== PAGE 61 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-339-000-000000-00 - SALARIES REGULAR	47,710	41,276	72,752	72,752	70,693
100-71200-339-000-000000-00 - LONGEVITY	480	576	336	336	-
100-71300-339-000-000000-00 - CERTIFICATION PAY	-	-	2,400	2,400	2,400
100-71500-339-000-000000-00 - OVERTIME REGULAR	2,745	715	5,000	5,000	2,804
100-71600-339-000-000000-00 - TMRS	7,242	6,440	12,828	12,829	12,546
100-71650-339-000-000000-00 - SOCIAL SECURITY	2,867	2,350	4,659	4,660	4,557
100-71670-339-000-000000-00 - MEDICARE	670	550	1,090	1,090	1,066
100-71700-339-000-000000-00 - HEALTH INSURANCE	10,880	6,490	8,328	8,329	17,577
100-71750-339-000-000000-00 - WORKERS COMPENSATION INSURANCE	1,135	618	-	-	-
100-72000-339-000-000000-00 - SUPPLIES	1,092	2,064	1,149	1,149	2,049
100-72400-339-000-000000-00 - GASOLINE & DIESEL FUEL	2,744	1,864	1,700	1,700	1,700
100-72700-339-000-000000-00 - SMALL TOOLS & EQUIPMENT	1,981	1,540	5,000	5,000	8,800
100-72800-339-000-000000-00 - UNIFORMS & SAFETY GEAR	556	130	1,000	1,000	2,000
100-73000-339-000-000000-00 - MAINTENANCE	-	-	-	80,000	80,000
100-73200-339-000-000000-00 - MAINTENANCE, EQUIPMENT	2,308	118	-	-	-
100-73500-339-000-000000-00 - MAINTENANCE, VEHICLES	135,268	123,296	-	100	-
100-73600-339-000-000000-00 - LICENSES AND FEES	831	-	1,000	1,000	1,000
100-74440-339-000-000000-00 - DUES & SUBSCRIPTIONS	-	831	-	831	1,870
100-74740-339-000-000000-00 - TRAINING EXPENSES	-	-	1,000	1,000	2,500
100-74790-339-000-000000-00 - TRAVEL EXPENSES	15	-	-	-	-
100-75200-339-000-000000-00 - UTL, CELL PHONE & DATA CARDS	538	521	-	-	-
339 - FLEET SERVICES Total	219,063	189,379	118,242	199,176	211,562

===== PAGE 62 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-430-000-000000-00 - SALARIES REGULAR	-	2,222	71,713	88,505	71,714
100-71200-430-000-000000-00 - LONGEVITY	-	-	-	780	-
100-71300-430-000-000000-00 - CERTIFICATION PAY	-	-	-	1,650	-
100-71400-430-000-000000-00 - CAR ALLOWANCES	-	-	-	1,157	-
100-71500-430-000-000000-00 - OVERTIME REGULAR	-	7	-	350	-
100-71600-430-000-000000-00 - TMRS	-	-	-	12,523	-
100-71650-430-000-000000-00 - SOCIAL SECURITY	-	-	-	4,549	-
100-71670-430-000-000000-00 - MEDICARE	-	-	-	1,064	-
100-71700-430-000-000000-00 - HEALTH INSURANCE	-	-	-	11,802	-
100-71750-430-000-000000-00 - WORKERS COMPENSATION INSURANCE	-	6	-	-	-
100-72000-430-000-000000-00 - SUPPLIES	-	-	-	100	1,000
100-72400-430-000-000000-00 - GASOLINE & DIESEL FUEL	-	-	-	150	150
100-72550-430-000-000000-00 - MILEAGE & PARKING REFUNDS	-	-	-	100	50
100-72700-430-000-000000-00 - SMALL TOOLS & EQUIPMENT	-	-	-	500	1,000
100-72800-430-000-000000-00 - UNIFORMS & SAFETY GEAR	-	-	-	50	50
100-73600-430-000-000000-00 - LICENSES AND FEES	-	-	-	50	50
100-73670-430-000-000000-00 - LEASE FOR MINOR EQUIPMENT	-	-	-	1,425	1,425
100-74350-430-000-000000-00 - CONTRACTED SERVICES	-	-	-	65,000	65,000
100-74440-430-000-000000-00 - DUES & SUBSCRIPTIONS	-	-	-	200	200
100-74580-430-000-000000-00 - LEGAL ADVERTISING /PROMOTIONS	-	-	-	200	500
100-74610-430-000-000000-00 - MEALS FOR MEETINGS	-	-	-	3,000	3,000
100-74740-430-000-000000-00 - TRAINING EXPENSES	-	-	-	3,000	3,000
430 - BUSINESS & CAPITALS Total	-	2,235	71,713	196,155	147,139

===== PAGE 63 =====

THE CITY OF BALCH SPRINGS BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-432-000-000000-00 - SALARIES REGULAR	269,112	248,081	205,285	205,285	182,141
100-71200-432-000-000000-00 - LONGEVITY	4,332	2,064	216	216	192
100-71300-432-000-000000-00 - CERTIFICATION PAY	-	1,863	2,700	2,700	5,400
100-71370-432-000-000000-00 - ONE TIME TENURE ADJUSTMENT	972	-	-	-	-
100-71400-432-000-000000-00 - CAR ALLOWANCES	2,758	3,561	5,040	5,040	4,800
100-71420-432-000-000000-00 - CELL PHONE ALLOWANCES	389	-	-	-	-
100-71500-432-000-000000-00 - OVERTIME REGULAR	74	4,322	-	350	962
100-71600-432-000-000000-00 - TMRS	39,532	39,440	34,497	34,497	32,108
100-71650-432-000-000000-00 - SOCIAL SECURITY	17,078	15,284	12,895	12,896	11,662
100-71670-432-000-000000-00 - MEDICARE	3,994	3,575	3,016	3,016	2,728
100-71700-432-000-000000-00 - HEALTH INSURANCE	22,991	25,976	27,308	27,309	31,591
100-71750-432-000-000000-00 - WORKERS COMPENSATION INSURANCE	609	692	-	-	-
100-72000-432-000-000000-00 - SUPPLIES	94	121	2,100	2,500	3,100
100-72400-432-000-000000-00 - GASOLINE & DIESEL FUEL	449	168	225	225	225
100-72550-432-000-000000-00 - MILEAGE & PARKING REFUNDS	10	-	150	150	150
100-72700-432-000-000000-00 - SMALL TOOLS & EQUIPMENT	-	-	-	-	2,500
100-72800-432-000-000000-00 - UNIFORMS & SAFETY GEAR	40	125	750	750	750
100-73050-432-000-000000-00 - MAINTENANCE, AGREEMENTS	(17,065)	-	-	-	-
100-73600-432-000-000000-00 - LICENSES AND FEES	-	-	-	-	450
100-73670-432-000-000000-00 - LEASE FOR MINOR EQUIPMENT	5,775	7,137	5,500	6,517	5,500
100-74320-432-000-000000-00 - CONSULTANT	6,688	17,046	-	-	15,000
100-74350-432-000-000000-00 - CONTRACTED SERVICES	-	-	-	15,950	-
100-74440-432-000-000000-00 - DUES & SUBSCRIPTIONS	1,250	1,302	-	2,000	4,500
100-74480-432-000-000000-00 - ENGINEERING FEES	83,482	39,987	-	-	-
100-74580-432-000-000000-00 - LEGAL ADVERTISING /PROMOTIONS	2,599	2,898	2,800	2,800	2,800
100-74610-432-000-000000-00 - MEALS FOR MEETINGS	506	82	-	-	-
100-74740-432-000-000000-00 - TRAINING EXPENSES	1,809	2,054	3,000	3,247	3,300
100-74790-432-000-000000-00 - TRAVEL EXPENSES	60	-	-	-	-
100-74800-432-000-000000-00 - TRAVEL FOR TRAINING	929	1,372	-	-	-
100-75200-432-000-000000-00 - UTL, CELL PHONE & DATA CARDS	441	839	-	-	-
100-75250-432-000-000000-00 - UTL, TELEPHONE & FAX	1,662	1,630	-	-	-
432 - PLANNING Total	450,568	419,621	305,482	325,448	309,859

===== PAGE 64 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-74350-434-000-000000-00 - CONTRACTED SERVICES	-	20,000	275,000	275,000	225,000
100-74480-434-000-000000-00 - ENGINEERING FEES	102,004	60,212	17,130	17,130	50,000
434 - CONSTRUCTION MANAGEMENT Total	102,004	80,212	292,130	292,130	275,000

===== PAGE 65 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-435-000-000000-00 - SALARIES REGULAR	874	74,725	125,116	125,116	124,007
100-71200-435-000-000000-00 - LONGEVITY	-	-	48	48	96
100-71500-435-000-000000-00 - OVERTIME REGULAR	-	453	1,000	1,000	909
100-71600-435-000-000000-00 - TMRS	63	11,535	21,357	21,358	21,340
100-71650-435-000-000000-00 - SOCIAL SECURITY	27	4,074	7,757	7,758	7,751
100-71670-435-000-000000-00 - MEDICARE	6	953	1,814	1,815	1,813
100-71700-435-000-000000-00 - HEALTH INSURANCE	1	12,756	25,978	25,979	29,030
100-71750-435-000-000000-00 - WORKERS COMPENSATION INSURANCE	1	76	-	-	-
100-72000-435-000-000000-00 - SUPPLIES	2,800	64	2,000	2,000	5,000
100-72700-435-000-000000-00 - SMALL TOOLS & EQUIPMENT	-	2,464	-	12,017	5,000
100-72800-435-000-000000-00 - UNIFORMS & SAFETY GEAR	-	100	-	-	200
100-73450-435-000-000000-00 - MAINTENANCE, SOFTWARE	5,610	9,816	-	-	-
100-74350-435-000-000000-00 - CONTRACTED SERVICES	6,965	-	12,017	-	9,000
100-74440-435-000-000000-00 - DUES & SUBSCRIPTIONS	-	-	-	-	200
100-74740-435-000-000000-00 - TRAINING EXPENSES	-	-	100	100	3,000
100-75250-435-000-000000-00 - UTL, TELEPHONE & FAX	554	543	-	-	-
435 - GIS (GEOGRAPHIC INFO SYS) Total	16,902	117,559	197,188	197,191	207,346

===== PAGE 66 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-520-000-000000-00 - SALARIES REGULAR	-	-	-	26,931	-
100-71200-520-000-000000-00 - LONGEVITY	-	-	-	96	-
100-71600-520-000-000000-00 - TMRS	-	-	-	4,597	-
100-71650-520-000-000000-00 - SOCIAL SECURITY	-	-	-	1,670	-
100-71670-520-000-000000-00 - MEDICARE	-	-	-	390	-
100-71700-520-000-000000-00 - HEALTH INSURANCE	-	-	-	3,211	-
100-71750-520-000-000000-00 - WORKERS COMPENSATION INSURANCE	-	45	-	-	-
100-72330-520-000-000000-00 - COMPUTERS PRINTERS ETC	2,721	103	150,000	150,000	127,500
100-72700-520-000-000000-00 - SMALL TOOLS & EQUIPMENT	-	145	-	-	-
100-72990-520-000-000000-00 - EMERGENCY /CONTINGENCY	-	-	-	25,000	-
100-73000-520-000-000000-00 - MAINTENANCE	-	-	-	459,000	85,202
100-73050-520-000-000000-00 - MAINTENANCE, AGREEMENTS	12,798	23,300	-	-	-
100-73150-520-000-000000-00 - MAINTENANCE, COMPUTERS	1,895	10,904	-	-	-
100-73200-520-000-000000-00 - MAINTENANCE, EQUIPMENT	7,240	31,341	-	-	-
100-73450-520-000-000000-00 - MAINTENANCE, SOFTWARE	92,968	63,003	-	-	100,000
100-73600-520-000-000000-00 - LICENSES AND FEES	10,535	444	-	-	-
100-74350-520-000-000000-00 - CONTRACTED SERVICES	149,319	289,047	265,000	265,000	262,500
100-74440-520-000-000000-00 - DUES & SUBSCRIPTIONS	8,745	62,336	-	-	-
100-75100-520-000-000000-00 - UTL, INTERNET	-	-	-	83,600	-
100-75200-520-000-000000-00 - UTL, CELL PHONE & DATA CARDS	-	503	112,050	112,050	114,291
100-75250-520-000-000000-00 - UTL, TELEPHONE & FAX	-	440	91,150	91,150	92,973
520 - IT SERVICES Total	286,220	481,612	618,200	1,222,695	782,466

===== PAGE 67 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-543-000-000000-00 - SALARIES REGULAR	281,569	340,394	431,830	431,830	423,079
100-71120-543-000-000000-00 - SALARIES PART TIME	61,398	36,751	-	-	-
100-71200-543-000-000000-00 - LONGEVITY	4,704	3,024	2,102	2,103	1,200
100-71300-543-000-000000-00 - CERTIFICATION PAY	16,960	8,864	2,760	2,760	4,800
100-71400-543-000-000000-00 - CAR ALLOWANCES	-	-	-	960	-
100-71480-543-000-000000-00 - EDUCATION REIMBURSEMENTS	-	873	-	-	-
100-71500-543-000-000000-00 - OVERTIME REGULAR	107	290	1,000	1,000	4,467
100-71600-543-000-000000-00 - TMRS	43,021	53,885	74,184	74,185	73,187
100-71650-543-000-000000-00 - SOCIAL SECURITY	21,846	22,279	26,945	26,945	26,583
100-71670-543-000-000000-00 - MEDICARE	5,109	5,210	6,302	6,302	6,217
100-71700-543-000-000000-00 - HEALTH INSURANCE	46,595	47,752	58,730	58,730	87,936
100-71750-543-000-000000-00 - WORKERS COMPENSATION INSURANCE	995	4,476	-	-	-
100-72000-543-000-000000-00 - SUPPLIES	13,101	11,878	12,500	12,500	20,000
100-72200-543-000-000000-00 - BOOKS	25,545	40,277	40,000	40,000	40,000
100-72400-543-000-000000-00 - GASOLINE & DIESEL FUEL	214	196	140	140	200
100-72700-543-000-000000-00 - SMALL TOOLS & EQUIPMENT	6,149	3,961	5,000	5,000	14,000
100-72800-543-000-000000-00 - UNIFORMS & SAFETY GEAR	483	609	750	750	750
100-73000-543-000-000000-00 - MAINTENANCE	-	-	14,000	14,000	11,900
100-73050-543-000-000000-00 - MAINTENANCE, AGREEMENTS	700	-	-	-	-
100-73400-543-000-000000-00 - MAINTENANCE, SECURITY SYSTEMS	3,918	2,254	-	-	-
100-73450-543-000-000000-00 - MAINTENANCE, SOFTWARE	16,483	15,201	-	-	-
100-73600-543-000-000000-00 - LICENSES AND FEES	-	54	15,000	15,000	10,000
100-73670-543-000-000000-00 - LEASE FOR MINOR EQUIPMENT	2,580	3,018	5,000	5,000	3,000
100-74140-543-000-000000-00 - AWARDS	-	63	-	-	-
100-74150-543-000-000000-00 - EMPLOYEE ENGAGEMENT	-	54	750	750	1,000
100-74180-543-000-000000-00 - BANK FEES	447	449	500	500	500
100-74350-543-000-000000-00 - CONTRACTED SERVICES	890	947	-	-	3,000
100-74440-543-000-000000-00 - DUES & SUBSCRIPTIONS	4,785	2,101	2,300	2,299	3,550
100-74610-543-000-000000-00 - MEALS FOR MEETINGS	211	496	-	-	-
100-74650-543-000-000000-00 - POSTAGE & SHIPPING	3	-	-	-	-
100-74740-543-000-000000-00 - TRAINING EXPENSES	1,134	2,046	4,000	4,000	10,000
100-74800-543-000-000000-00 - TRAVEL FOR TRAINING	2,174	4,212	-	-	-
100-75200-543-000-000000-00 - UTL, CELL PHONE & DATA CARDS	607	549	-	-	-
100-75250-543-000-000000-00 - UTL, TELEPHONE & FAX	6,759	11,106	-	-	-
100-72000-543-501-000000-00 - SUPPLIES	-	1,881	-	-	-
543 - LIBRARY & LEARNING CENTER Total	568,489	625,151	703,792	704,754	745,369

===== PAGE 68 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-560-000-000000-00 - SALARIES REGULAR	253,803	293,903	422,612	422,612	268,139
100-71200-560-000-000000-00 - LONGEVITY	2,184	1,464	845	845	912
100-71300-560-000-000000-00 - CERTIFICATION PAY	6,079	5,052	9,900	9,900	12,000
100-71370-560-000-000000-00 - ONE TIME TENURE ADJUSTMENT	2,878	-	-	-	-
100-71500-560-000-000000-00 - OVERTIME REGULAR	5,367	6,668	5,000	5,000	5,543
100-71600-560-000-000000-00 - TMRS	38,355	46,752	72,823	72,824	46,873
100-71650-560-000-000000-00 - SOCIAL SECURITY	16,456	17,299	26,741	26,742	17,025
100-71670-560-000-000000-00 - MEDICARE	3,849	4,016	6,254	6,255	3,982
100-71700-560-000-000000-00 - HEALTH INSURANCE	49,519	26,472	67,055	67,056	52,750
100-71750-560-000-000000-00 - WORKERS COMPENSATION INSURANCE	944	1,160	-	-	-
100-71900-560-000-000000-00 - EMPLOYMENT TEST/ASSESS/SCREEN	1,223	544	-	-	-
100-72000-560-000-000000-00 - SUPPLIES	3,096	3,267	3,200	3,500	3,200
100-72330-560-000-000000-00 - COMPUTERS PRINTERS ETC	2,118	-	-	-	-
100-72400-560-000-000000-00 - GASOLINE & DIESEL FUEL	3,764	6,283	4,500	7,000	7,500
100-72700-560-000-000000-00 - SMALL TOOLS & EQUIPMENT	2,466	2,716	3,000	3,000	1,500
100-72800-560-000-000000-00 - UNIFORMS & SAFETY GEAR	821	1,691	2,500	2,500	2,500
100-73000-560-000-000000-00 - MAINTENANCE	-	-	-	28,000	-
100-73200-560-000-000000-00 - MAINTENANCE, EQUIPMENT	19	-	-	-	-
100-73450-560-000-000000-00 - MAINTENANCE, SOFTWARE	4,206	4,206	-	-	-
100-73600-560-000-000000-00 - LICENSES AND FEES	-	398	1,000	1,000	1,000
100-74150-560-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	-	500	-
100-74180-560-000-000000-00 - BANK FEES	4,038	4,585	4,500	12,600	9,500
100-74350-560-000-000000-00 - CONTRACTED SERVICES	25,860	67,542	60,000	60,000	25,000
100-74440-560-000-000000-00 - DUES & SUBSCRIPTIONS	1,000	83	1,200	1,200	1,200
100-74740-560-000-000000-00 - TRAINING EXPENSES	805	4,207	6,500	6,500	5,500
100-74800-560-000-000000-00 - TRAVEL FOR TRAINING	-	894	-	150	-
100-75200-560-000-000000-00 - UTL, CELL PHONE & DATA CARDS	2,794	3,048	-	-	-
100-75250-560-000-000000-00 - UTL, TELEPHONE & FAX	2,217	2,174	-	-	-
560 - BUILDING INSPECTIONS Total	433,860	504,422	697,631	737,184	464,124

===== PAGE 69 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-580-000-000000-00 - SALARIES REGULAR	56,938	133,755	158,682	158,682	159,523
100-71200-580-000-000000-00 - LONGEVITY	696	576	720	720	192
100-71300-580-000-000000-00 - CERTIFICATION PAY	1,204	925	480	480	4,800
100-71400-580-000-000000-00 - CAR ALLOWANCES	-	-	-	240	-
100-71500-580-000-000000-00 - OVERTIME REGULAR	4,099	4,247	2,500	2,500	6,328
100-71600-580-000-000000-00 - TMRS	8,913	21,234	26,163	26,163	28,344
100-71650-580-000-000000-00 - SOCIAL SECURITY	3,888	8,156	9,868	9,869	10,295
100-71670-580-000-000000-00 - MEDICARE	909	1,907	2,308	2,308	2,408
100-71700-580-000-000000-00 - HEALTH INSURANCE	15,179	6,043	20,566	20,566	34,761
100-71750-580-000-000000-00 - WORKERS COMPENSATION INSURANCE	1,001	1,197	-	-	-
100-72000-580-000-000000-00 - SUPPLIES	1,289	2,391	5,000	5,000	5,000
100-72330-580-000-000000-00 - COMPUTERS PRINTERS ETC	3,218	-	-	-	-
100-72400-580-000-000000-00 - GASOLINE & DIESEL FUEL	6,179	8,158	8,000	8,000	7,500
100-72700-580-000-000000-00 - SMALL TOOLS & EQUIPMENT	1,975	2,423	2,500	2,500	1,500
100-72800-580-000-000000-00 - UNIFORMS & SAFETY GEAR	600	3,816	5,000	5,000	3,500
100-73000-580-000-000000-00 - MAINTENANCE	-	-	-	8,500	-
100-73050-580-000-000000-00 - MAINTENANCE, AGREEMENTS	6,875	-	-	-	-
100-73450-580-000-000000-00 - MAINTENANCE, SOFTWARE	1,606	1,606	-	-	-
100-73600-580-000-000000-00 - LICENSES AND FEES	-	150	800	800	800
100-73670-580-000-000000-00 - LEASE FOR MINOR EQUIPMENT	1,184	266	1,000	1,000	250
100-74350-580-000-000000-00 - CONTRACTED SERVICES	-	-	-	141,000	-
100-74430-580-000-000000-00 - DEMOLITION & LOT CLEARING	-	37,590	-	-	100,000
100-74440-580-000-000000-00 - DUES & SUBSCRIPTIONS	60	25	2,000	2,000	500
100-74500-580-000-000000-00 - FILING FEES	598	666	1,400	1,400	1,400
100-74580-580-000-000000-00 - LEGAL ADVERTISING /PROMOTIONS	-	437	-	-	-
100-74610-580-000-000000-00 - MEALS FOR MEETINGS	-	-	-	-	500
100-74740-580-000-000000-00 - TRAINING EXPENSES	850	2,043	4,500	4,500	3,000
100-74790-580-000-000000-00 - TRAVEL EXPENSES	49	-	-	-	-
100-74800-580-000-000000-00 - TRAVEL FOR TRAINING	-	1,127	-	-	-
100-75200-580-000-000000-00 - UTL, CELL PHONE & DATA CARDS	23,606	4,713	-	-	-
100-75250-580-000-000000-00 - UTL, TELEPHONE & FAX	1,108	1,087	-	-	-
580 - CODE ENFORCEMENT Total	142,023	244,538	251,486	401,228	370,601

===== PAGE 70 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-633-000-000000-00 - SALARIES REGULAR	-	520	45,847	45,847	45,847
100-71120-633-000-000000-00 - SALARIES PART TIME	19,406	-	-	-	-
100-71200-633-000-000000-00 - LONGEVITY	-	-	48	48	48
100-71500-633-000-000000-00 - OVERTIME REGULAR	620	-	1,000	1,000	1,000
100-71600-633-000-000000-00 - TMRS	2,485	80	7,826	7,827	7,827
100-71650-633-000-000000-00 - SOCIAL SECURITY	1,239	29	2,842	2,843	2,843
100-71670-633-000-000000-00 - MEDICARE	290	7	665	665	665
100-71700-633-000-000000-00 - HEALTH INSURANCE	1,432	198	8,170	8,170	8,170
100-71750-633-000-000000-00 - WORKERS COMPENSATION INSURANCE	49	-	-	-	-
100-72000-633-000-000000-00 - SUPPLIES	1,982	600	600	600	600
100-72400-633-000-000000-00 - GASOLINE & DIESEL FUEL	-	109	-	-	-
100-72550-633-000-000000-00 - MILEAGE & PARKING REFUNDS	-	-	400	400	400
100-72700-633-000-000000-00 - SMALL TOOLS & EQUIPMENT	2,308	986	1,000	1,000	3,500
100-72800-633-000-000000-00 - UNIFORMS & SAFETY GEAR	122	182	250	250	250
100-73000-633-000-000000-00 - MAINTENANCE	-	-	-	1,250	-
100-73450-633-000-000000-00 - MAINTENANCE, SOFTWARE	1,250	1,315	-	-	-
100-73500-633-000-000000-00 - MAINTENANCE, VEHICLES	-	-	-	-	1,250
100-73600-633-000-000000-00 - LICENSES AND FEES	71	-	-	-	-
100-74040-633-000-000000-00 - ADVERTISING / PROMOTIONS	1,250	-	-	-	-
100-74140-633-000-000000-00 - AWARDS	600	347	800	800	800
100-74150-633-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	850	850	850
100-74280-633-000-000000-00 - COMMUNITY DEVELOPMENT	1,239	375	1,500	1,500	1,500
100-74440-633-000-000000-00 - DUES & SUBSCRIPTIONS	915	1,543	850	850	850
100-74600-633-000-000000-00 - LEGAL FEES	-	-	300	300	300
100-74610-633-000-000000-00 - MEALS FOR MEETINGS	112	154	-	-	-
100-74740-633-000-000000-00 - TRAINING EXPENSES	1,390	-	3,000	3,000	3,000
100-74800-633-000-000000-00 - TRAVEL FOR TRAINING	1,502	-	-	-	-
100-75200-633-000-000000-00 - UTL, CELL PHONE & DATA CARDS	1,205	1,461	-	-	-
100-75250-633-000-000000-00 - UTL, TELEPHONE & FAX	554	543	-	-	-
633- NEIGHBORHOOD SERVICES Total	40,022	8,449	75,948	77,200	79,700
100-72000-633-613-000000-00 - SUPPLIES	161	332	350	350	350
100-72700-633-613-000000-00 - SMALL TOOLS & EQUIPMENT	343	400	400	400	400
100-72800-633-613-000000-00 - UNIFORMS & SAFETY GEAR	185	302	500	500	500
100-74040-633-613-000000-00 - ADVERTISING / PROMOTIONS	-	-	50	50	50
633- REPAIR AFFAIR PROGRAM Total	689	1,035	1,300	1,300	1,300
100-72000-633-615-000000-00 - SUPPLIES	300	-	-	-	-
100-73000-633-615-000000-00 - MAINTENANCE	-	-	-	500	-
100-74040-633-615-000000-00 - ADVERTISING / PROMOTIONS	401	474	500	500	500
100-74350-633-615-000000-00 - CONTRACTED SERVICES	34,359	27,400	20,000	20,000	25,000
633- MINOR REPAIR PROGRAM Total	35,060	27,874	20,500	21,000	25,500
100-74040-633-635-000000-00 - ADVERTISING / PROMOTIONS	-	-	50	50	50
100-74520-633-635-000000-00 - GRANT EXPENDITURES	-	95	-	5,000	5,000
633- HOME BUYER PROGRAM Total	-	95	50	5,050	5,050
633 - NEIGHBORHOOD SERVICES Total	75,770	37,453	97,798	104,550	111,550

===== PAGE 71 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget GROWING COMMUNITY SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-637-000-000000-00 - SALARIES REGULAR	172,530	372,662	976,019	976,019	1,014,606
100-71200-637-000-000000-00 - LONGEVITY	4,176	6,936	6,461	6,461	6,672
100-71300-637-000-000000-00 - CERTIFICATION PAY	38	825	14,100	14,100	15,000
100-71370-637-000-000000-00 - ONE TIME TENURE ADJUSTMENT	1,914	-	-	-	-
100-71400-637-000-000000-00 - CAR ALLOWANCES	-	6	240	240	4,800
100-71500-637-000-000000-00 - OVERTIME REGULAR	21,135	33,188	19,000	52,397	57,241
100-71600-637-000-000000-00 - TMRS	28,392	61,391	168,007	168,007	184,923
100-71650-637-000-000000-00 - SOCIAL SECURITY	11,805	23,943	61,387	61,388	67,166
100-71670-637-000-000000-00 - MEDICARE	2,761	5,600	14,357	14,357	15,709
100-71700-637-000-000000-00 - HEALTH INSURANCE	44,990	40,326	144,295	144,295	227,272
100-71750-637-000-000000-00 - WORKERS COMPENSATION INSURANCE	5,287	7,648	-	-	-
100-72000-637-000-000000-00 - SUPPLIES	2,063	6,565	31,500	31,500	41,500
100-72400-637-000-000000-00 - GASOLINE & DIESEL FUEL	4,687	6,012	29,880	33,200	30,000
100-72470-637-000-000000-00 - JANITORIAL SUPPLIES	32,134	31,351	-	-	-
100-72700-637-000-000000-00 - SMALL TOOLS & EQUIPMENT	4,352	11,193	10,011	18,500	15,000
100-72800-637-000-000000-00 - UNIFORMS & SAFETY GEAR	1,011	1,317	5,650	6,000	5,650
100-73000-637-000-000000-00 - MAINTENANCE	-	-	400,000	400,000	350,000
100-73100-637-000-000000-00 - MAINTENANCE, BUILDINGS	227,482	165,224	-	-	-
100-73400-637-000-000000-00 - MAINTENANCE, SECURITY SYSTEMS	12,486	17,614	-	-	-
100-73450-637-000-000000-00 - MAINTENANCE, SOFTWARE	4,611	3,510	-	-	-
100-73650-637-000-000000-00 - RENTAL EXPENSE	9,109	8,291	6,514	14,500	7,000
100-74150-637-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	500	1,000	1,000
100-74350-637-000-000000-00 - CONTRACTED SERVICES	5,890	10,470	200,000	200,000	200,000
100-74740-637-000-000000-00 - TRAINING EXPENSES	-	-	-	5,000	3,000
100-75050-637-000-000000-00 - UTL, ELECTRICITY	108,485	106,786	305,000	305,000	270,000
100-75150-637-000-000000-00 - UTL, NATURAL GAS	-	-	29,000	29,000	29,000
100-75200-637-000-000000-00 - UTL, CELL PHONE & DATA CARDS	-	1,294	-	-	-
637 - PARKS & FACILITIES Total	705,337	922,152	2,421,920	2,480,964	2,545,539

===== PAGE 72 =====

THE CITY OF City of	City of	Balch Springs	FY 2025	FY 2025 Budget	FY 2026 Proposed Budget
BALCH SPRINGS GROWING COMMUNITY	FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projections	FY 2026 Proposed Budget
100-71100-640-000-000000-00 - SALARIES REGULAR	215,421	82,111	-	-	-
100-71200-640-000-000000-00 - LONGEVITY	1,896	984	-	-	-
100-71370-640-000-000000-00 - ONE TIME TENURE ADJUSTMENT	741	-	-	-	-
100-71500-640-000-000000-00 - OVERTIME REGULAR	13,283	2,083	-	-	-
100-71600-640-000-000000-00 - TMRS	32,911	12,987	-	-	-
100-71650-640-000-000000-00 - SOCIAL SECURITY	13,968	4,903	-	-	-
100-71670-640-000-000000-00 - MEDICARE	3,267	1,147	-	-	-
100-71700-640-000-000000-00 - HEALTH INSURANCE	44,372	8,167	-	-	-
100-71750-640-000-000000-00 - WORKERS COMPENSATION INSURANCE	5,279	928	-	-	-
100-72000-640-000-000000-00 - SUPPLIES	3,244	4,022	-	-	-
100-72300-640-000-000000-00 - CHEMICALS	-	1,992	-	-	-
100-72400-640-000-000000-00 - GASOLINE & DIESEL FUEL	13,249	12,269	-	-	-
100-72470-640-000-000000-00 - JANITORIAL SUPPLIES	1,747	1,231	-	-	-
100-72700-640-000-000000-00 - SMALL TOOLS & EQUIPMENT	3,798	4,587	-	-	-
100-72800-640-000-000000-00 - UNIFORMS & SAFETY GEAR	1,045	792	-	-	-
100-73200-640-000-000000-00 - MAINTENANCE, EQUIPMENT	633	1,931	-	-	-
100-73330-640-000-000000-00 - MAINTENANCE, PARKS	34,384	93,856	-	-	-
100-73450-640-000-000000-00 - MAINTENANCE, SOFTWARE	3,550	3,550	-	-	-
100-73650-640-000-000000-00 - RENTAL EXPENSE	1,321	2,524	-	-	-
100-74790-640-000-000000-00 - TRAVEL EXPENSES	29	-	-	-	-
100-75200-640-000-000000-00 - UTL, CELL PHONE & DATA CARDS	507	2,488	-	-	-
640 - PARKS MAINTENANCE Total	394,645	242,553	-	-	-

===== PAGE 73 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-641-000-000000-00 - SALARIES REGULAR	75,190	172,579	-	-	-
100-71200-641-000-000000-00 - LONGEVITY	144	1,728	-	-	-
100-71300-641-000-000000-00 - CERTIFICATION PAY	-	375	-	-	-
100-71500-641-000-000000-00 - OVERTIME REGULAR	4,426	5,298	-	-	-
100-71600-641-000-000000-00 - TMRS	11,352	27,241	-	-	-
100-71650-641-000-000000-00 - SOCIAL SECURITY	4,932	10,417	-	-	-
100-71670-641-000-000000-00 - MEDICARE	1,153	2,436	-	-	-
100-71700-641-000-000000-00 - HEALTH INSURANCE	22,849	35,663	-	-	-
100-71750-641-000-000000-00 - WORKERS COMPENSATION INSURANCE	1,554	2,461	-	-	-
100-72000-641-000-000000-00 - SUPPLIES	2,156	2,427	-	-	-
100-72300-641-000-000000-00 - CHEMICALS	1,328	3,430	-	-	-
100-72400-641-000-000000-00 - GASOLINE & DIESEL FUEL	11,717	9,252	-	-	-
100-72700-641-000-000000-00 - SMALL TOOLS & EQUIPMENT	2,768	4,862	-	-	-
100-72800-641-000-000000-00 - UNIFORMS & SAFETY GEAR	575	2,435	-	-	-
100-73140-641-000-000000-00 - MAINTENANCE, CITY SCAPE	52,882	1,950	-	-	-
100-73200-641-000-000000-00 - MAINTENANCE, EQUIPMENT	5,100	3,428	-	-	-
100-73330-641-000-000000-00 - MAINTENANCE, PARKS	-	80,877	-	-	-
100-74350-641-000-000000-00 - CONTRACTED SERVICES	191,801	159,952	-	-	-
100-74740-641-000-000000-00 - TRAINING EXPENSES	-	100	-	-	-
100-75200-641-000-000000-00 - UTL, CELL PHONE & DATA CARDS	1,270	3,464	-	-	-
641 - MOWING Total	391,196	530,373	-	-	-

===== PAGE 74 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-72000-642-000-000000-00 - SUPPLIES	210	-	-	-	-
100-72700-642-000-000000-00 - SMALL TOOLS & EQUIPMENT	-	2,324	-	-	-
100-73200-642-000-000000-00 - MAINTENANCE, EQUIPMENT	1,800	-	-	-	-
100-75100-642-000-000000-00 - UTL, INTERNET	2,438	2,610	-	-	-
100-75150-642-000-000000-00 - UTL, NATURAL GAS	378	756	-	-	-
100-75250-642-000-000000-00 - UTL, TELEPHONE & FAX	8,021	5,936	-	-	-
642 - CIVIC CENTER Total	12,846	11,625	-	-	-

===== PAGE 75 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71100-644-000-000000-00 - SALARIES REGULAR	151,664	149,017	218,940	218,941	483,267
100-71120-644-000-000000-00 - SALARIES PART TIME	18,376	5,001	-	15,600	-
100-71140-644-000-000000-00 - SALARIES TEMP EMP	-	8,940	-	-	-
100-71160-644-000-000000-00 - CONTRACT LABOR	14,708	4,099	-	-	-
100-71200-644-000-000000-00 - LONGEVITY	2,856	648	547	1,104	2,304
100-71300-644-000-000000-00 - CERTIFICATION PAY	2,291	625	720	720	9,000
100-71420-644-000-000000-00 - CELL PHONE ALLOWANCES	289	-	-	-	-
100-71500-644-000-000000-00 - OVERTIME REGULAR	5,612	9,900	8,000	8,000	26,815
100-71600-644-000-000000-00 - TMRS	24,610	25,786	27,761	27,762	87,465
100-71650-644-000-000000-00 - SOCIAL SECURITY	11,848	10,323	13,619	13,619	31,768
100-71670-644-000-000000-00 - MEDICARE	2,771	2,417	3,185	3,186	7,430
100-71700-644-000-000000-00 - HEALTH INSURANCE	28,192	19,385	49,159	49,160	90,478
100-71750-644-000-000000-00 - WORKERS COMPENSATION INSURANCE	4,154	2,503	-	-	-
100-72000-644-000-000000-00 - SUPPLIES	2,394	1,166	6,000	6,000	8,000
100-72400-644-000-000000-00 - GASOLINE & DIESEL FUEL	2,107	539	1,825	1,825	2,500
100-72550-644-000-000000-00 - MILEAGE & PARKING REFUNDS	-	-	-	500	-
100-72600-644-000-000000-00 - RECREATION PROGRAM	4,817	2,563	15,000	15,000	20,000
100-72700-644-000-000000-00 - SMALL TOOLS & EQUIPMENT	3,971	3,085	5,000	5,000	5,000
100-72800-644-000-000000-00 - UNFORMS & SAFETY GEAR	570	1,177	700	1,400	1,500
100-73000-644-000-000000-00 - MAINTENANCE	-	-	-	499	-
100-73200-644-000-000000-00 - MAINTENANCE, EQUIPMENT	552	-	-	-	-
100-73600-644-000-000000-00 - LICENSES AND FEES	-	429	1,200	1,200	1,200
100-73670-644-000-000000-00 - LEASE FOR MINOR EQUIPMENT	2,415	3,202	1,800	3,601	1,800
100-74040-644-000-000000-00 - ADVERTISING / PROMOTIONS	100	521	2,500	2,500	2,500
100-74180-644-000-000000-00 - BANK FEES	3,883	2,084	4,100	5,600	4,100
100-74350-644-000-000000-00 - CONTRACTED SERVICES	5,209	5,470	7,500	7,500	7,500
100-74440-644-000-000000-00 - DUES & SUBSCRIPTIONS	-	1,306	2,500	2,500	2,500
100-74470-644-000-000000-00 - EVENTS	-	-	-	-	85,000
100-74740-644-000-000000-00 - TRAINING EXPENSES	-	664	5,000	5,000	5,000
100-74800-644-000-000000-00 - TRAVEL FOR TRAINING	(163)	-	-	-	-
100-75150-644-000-000000-00 - UTL, NATURAL GAS	3,454	3,347	-	-	-
100-75250-644-000-000000-00 - UTL, TELEPHONE & FAX	12,413	7,675	-	-	-
644- RECREATION CENTER Total	309,094	271,871	375,057	396,217	885,127
100-72000-644-642-000000-00 - SUPPLIES	1,391	1,080	3,000	3,000	5,000
100-74040-644-642-000000-00 - ADVERTISING / PROMOTIONS	465	473	500	500	1,000
100-74350-644-642-000000-00 - CONTRACTED SERVICES	-	350	2,000	2,000	2,000
644- TRUNK OR TREAT Total	1,856	1,903	5,500	5,500	8,000
100-71100-644-661-000000-00 - SALARIES REGULAR	25,679	-	-	-	-
100-71200-644-661-000000-00 - LONGEVITY	72	-	-	-	-
100-71500-644-661-000000-00 - OVERTIME REGULAR	3,130	-	-	-	-
100-71600-644-661-000000-00 - TMRS	4,105	-	-	-	-
100-71650-644-661-000000-00 - SOCIAL SECURITY	1,735	-	-	-	-
100-71670-644-661-000000-00 - MEDICARE	406	-	-	-	-
100-71700-644-661-000000-00 - HEALTH INSURANCE	4,912	-	-	-	-
100-71750-644-661-000000-00 - WORKERS COMPENSATION INSURANCE	61	-	-	-	-
100-72000-644-661-000000-00 - SUPPLIES	4,723	69	3,000	3,000	3,000
100-72020-644-661-000000-00 - SUPPLIES FOR RESALE-CONCESSION	210	1,918	-	-	-
100-72400-644-661-000000-00 - GASOLINE & DIESEL FUEL	46	-	400	400	400
100-72700-644-661-000000-00 - SMALL TOOLS & EQUIPMENT	287	1,851	4,000	4,000	4,000
100-72800-644-661-000000-00 - UNFORMS & SAFETY GEAR	596	712	3,500	3,500	3,500
100-74040-644-661-000000-00 - ADVERTISING / PROMOTIONS	179	1,468	3,500	3,500	3,500
100-74350-644-661-000000-00 - CONTRACTED SERVICES	120	720	6,000	6,000	6,000
100-74740-644-661-000000-00 - TRAINING EXPENSES	-	-	1,270	1,270	2,000
100-75200-644-661-000000-00 - UTL, CELL PHONE & DATA CARDS	1,167	1,799	-	-	-

===== PAGE 76 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
644- SPORTS LEAGUE Total	47,430	8,535	21,670	21,670	22,400
100-71100-644-663-000000-00 - SALARIES REGULAR	19,387	-	-	-	-
100-71160-644-663-000000-00 - CONTRACT LABOR	682	-	-	-	-
100-71200-644-663-000000-00 - LONGEVITY	72	-	-	-	-
100-71300-644-663-000000-00 - CERTIFICATION PAY	529	-	-	-	-
100-71500-644-663-000000-00 - OVERTIME REGULAR	1,080	-	-	-	-
100-71600-644-663-000000-00 - TMRS	3,065	-	-	-	-
100-71650-644-663-000000-00 - SOCIAL SECURITY	1,339	-	-	-	-
100-71670-644-663-000000-00 - MEDICARE	313	-	-	-	-
100-71700-644-663-000000-00 - HEALTH INSURANCE	4,263	-	-	-	-
100-71750-644-663-000000-00 - WORKERS COMPENSATION INSURANCE	47	-	-	-	-
100-72000-644-663-000000-00 - SUPPLIES	2,355	1,439	2,500	2,500	24,300
100-72400-644-663-000000-00 - GASOLINE & DIESEL FUEL	730	-	1,500	1,500	1,500
100-72600-644-663-000000-00 - RECREATION PROGRAM	4,758	4,103	-	1,000	-
100-72700-644-663-000000-00 - SMALL TOOLS & EQUIPMENT	878	1,242	2,000	2,000	3,000
100-74040-644-663-000000-00 - ADVERTISING / PROMOTIONS	-	1,721	1,000	1,000	1,500
100-74350-644-663-000000-00 - CONTRACTED SERVICES	-	-	18,000	18,000	18,000
100-74610-644-663-000000-00 - MEALS FOR MEETINGS	12,035	11,495	-	150	-
100-75100-644-663-000000-00 - UTL, INTERNET	824	951	-	-	-
100-75150-644-663-000000-00 - UTL, NATURAL GAS	2,380	2,499	-	-	-
100-75250-644-663-000000-00 - UTL, TELEPHONE & FAX	1,415	1,708	-	-	-
644- SENIOR PROGRAM Total	56,151	25,157	25,000	26,150	48,300
644 - RECREATION CENTER Total	414,531	307,466	427,227	449,537	963,827

===== PAGE 77 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-71500-646-000-000000-00 - OVERTIME REGULAR	714	2,176	-	-	-
100-71600-646-000-000000-00 - TMRS	103	313	-	-	-
100-71650-646-000-000000-00 - SOCIAL SECURITY	43	130	-	-	-
100-71670-646-000-000000-00 - MEDICARE	10	31	-	-	-
100-71700-646-000-000000-00 - HEALTH INSURANCE	71	297	-	-	-
100-71750-646-000-000000-00 - WORKERS COMPENSATION INSURANCE	8	23	-	-	-
100-72000-646-000-000000-00 - SUPPLIES	1,894	8,619	-	-	-
100-73600-646-000-000000-00 - LICENSES AND FEES	409	633	-	-	-
100-74040-646-000-000000-00 - ADVERTISING / PROMOTIONS	1,712	440	-	-	-
100-74350-646-000-000000-00 - CONTRACTED SERVICES	2,997	1,771	-	-	-
100-74440-646-000-000000-00 - DUES & SUBSCRIPTIONS	406	733	-	-	-
100-74610-646-000-000000-00 - MEALS FOR MEETINGS	6,157	1,378	-	-	-
100-72000-646-608-000000-00 - SUPPLIES	3,277	3,846	-	-	-
100-74040-646-608-000000-00 - ADVERTISING / PROMOTIONS	319	485	-	-	-
100-74610-646-610-000000-00 - MEALS FOR MEETINGS	755	988	-	-	-
100-72000-646-643-000000-00 - SUPPLIES	-	1,170	-	-	-
100-74040-646-643-000000-00 - ADVERTISING / PROMOTIONS	-	660	-	-	-
100-74350-646-643-000000-00 - CONTRACTED SERVICES	-	911	-	-	-
100-74610-646-643-000000-00 - MEALS FOR MEETINGS	-	968	-	-	-
100-71500-646-644-000000-00 - OVERTIME REGULAR	5,279	-	-	-	-
100-71600-646-644-000000-00 - TMRS	742	-	-	-	-
100-71650-646-644-000000-00 - SOCIAL SECURITY	317	-	-	-	-
100-71670-646-644-000000-00 - MEDICARE	74	-	-	-	-
100-71700-646-644-000000-00 - HEALTH INSURANCE	1,021	-	-	-	-
100-71750-646-644-000000-00 - WORKERS COMPENSATION INSURANCE	94	-	-	-	-
100-72000-646-644-000000-00 - SUPPLIES	983	1,725	-	-	-
100-73650-646-644-000000-00 - RENTAL EXPENSE	875	-	-	-	-
100-74040-646-644-000000-00 - ADVERTISING / PROMOTIONS	480	515	-	-	-
100-74350-646-644-000000-00 - CONTRACTED SERVICES	1,335	4,392	-	-	-
100-74530-646-644-000000-00 - FIREWORKS	10,000	12,500	-	-	-
100-72000-646-645-000000-00 - SUPPLIES	9,043	9,713	-	-	-
100-74040-646-645-000000-00 - ADVERTISING / PROMOTIONS	628	312	-	-	-
100-74350-646-645-000000-00 - CONTRACTED SERVICES	500	-	-	-	-
100-72000-646-647-000000-00 - SUPPLIES	-	2,103	-	-	-
100-74040-646-647-000000-00 - ADVERTISING / PROMOTIONS	-	440	-	-	-
100-74350-646-647-000000-00 - CONTRACTED SERVICES	-	5,976	-	-	-
100-71500-646-649-000000-00 - OVERTIME REGULAR	1,453	2,414	-	-	-
100-71600-646-649-000000-00 - TMRS	198	347	-	-	-
100-71650-646-649-000000-00 - SOCIAL SECURITY	88	145	-	-	-
100-71670-646-649-000000-00 - MEDICARE	20	32	-	-	-
100-71700-646-649-000000-00 - HEALTH INSURANCE	308	327	-	-	-
100-71750-646-649-000000-00 - WORKERS COMPENSATION INSURANCE	23	26	-	-	-
100-72000-646-649-000000-00 - SUPPLIES	4,102	5,525	-	-	-
100-74040-646-649-000000-00 - ADVERTISING / PROMOTIONS	713	591	-	-	-
100-74350-646-649-000000-00 - CONTRACTED SERVICES	13,890	1,425	-	-	-
100-71500-646-651-000000-00 - OVERTIME REGULAR	9,281	1,554	-	-	-
100-71600-646-651-000000-00 - TMRS	1,261	223	-	-	-
100-71650-646-651-000000-00 - SOCIAL SECURITY	557	93	-	-	-
100-71670-646-651-000000-00 - MEDICARE	130	22	-	-	-
100-71700-646-651-000000-00 - HEALTH INSURANCE	1,687	242	-	-	-
100-71750-646-651-000000-00 - WORKERS COMPENSATION INSURANCE	149	23	-	-	-
100-72000-646-651-000000-00 - SUPPLIES	1,638	1,614	-	-	-
100-72800-646-651-000000-00 - UNIFORMS & SAFETY GEAR	1,032	914	-	-	-
100-74040-646-651-000000-00 - ADVERTISING / PROMOTIONS	930	1,663	-	-	-

===== PAGE 78 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY Account	City of Batch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025	FY 2025 FY 2024 Revised Actuals	FY 2025 Budget Projections
646 - COMMUNITY EVENTS Total	87,706	80,424	-

===== PAGE 79 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-78050-761-000-000000-00 - PRINCIPAL, LEASED EQUIPMENT	160,953	369,547	382,694	382,695	396,370
100-78550-761-000-000000-00 - INTEREST, LEASED EQUIPMENT	122,588	118,058	104,911	104,911	98,297
761 - DEBT SERVICE Total	283,541	487,604	487,605	487,606	494,667

===== PAGE 80 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-76100-881-000-000000-00 - CAPITAL, LAND	17,530	699	-	-	500,000
100-76300-881-000-000000-00 - CAPITAL, IMPROVEMENTS	-	558,704	2,868,000	3,093,000	7,656,375
100-76400-881-000-000000-00 - CAPITAL, EQUIPMENT	569,016	262,535	106,535	106,986	309,655
100-76500-881-000-000000-00 - CAPITAL, VEHICLES	-	19,960	50,000	50,000	-
100-76600-881-000-000000-00 - CAPITAL, INFRASTRUCTURE	-	-	225,196	225,196	5,000,200
100-76700-881-000-000000-00 - CONSTRUCTION IN PROGRESS - EXP	184,551	276,420	491,100	427,900	216,000
100-76700-881-000-F10008-00 - CONSTRUCTION IN PROGRESS - EXP	-	-	384,950	384,950	10,000
100-76700-881-000-F10010-00 - CONSTRUCTION IN PROGRESS - EXP	-	-	200,000	200,000	200,000
100-76700-881-000-H12000-00 - CONSTRUCTION IN PROGRESS - EXP	-	-	20,791	20,791	-
100-76700-881-000-H14000-00 - CONSTRUCTION IN PROGRESS - EXP	-	-	10,000	10,000	-
881 - CAPITAL OUTLAY Total	771,096	1,118,318	4,356,572	4,518,823	13,892,230

===== PAGE 81 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
100-79140-991-000-000000-00 - TRANS TO VEH REPLACEMENT PROG	165,758	359,464	387,511	538,534	387,511
100-79270-991-000-000000-00 - TRANSFER TO EMER MGT RESV FUND	89,083	-	10,000	10,000	10,000
100-79280-991-000-000000-00 - TRANSFER TO GRANTS	84,396	-	-	-	-
100-79540-991-000-000000-00 - TRANSFER TO TAX INC DEBT SERV	32,605	52,535	34,707	34,707	-
100-79610-991-000-000000-00 - TRANSFER TO CAPITAL PROJ FUND	5,235,084	1,234,280	-	-	-
100-79900-991-000-000000-00 - TRANSFER TO LOGIC	-	25,000,000	-	-	-
991 - TRANSFERS OUT Total	5,606,926	26,646,279	432,218	583,241	397,511

===== PAGE 82 =====

FOR CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
140-66100-000-000-000000-00 - INTEREST EARNED	12	16	60	100	50
140-68500-000-000-000000-00 - INSURANCE REFUND	24,711	27,296	16,500	17,228	-
140-69100-000-000-000000-00 - TRANSFER FROM GENERAL FUND	165,758	359,465	387,511	775,022	387,511
140-69420-000-000-000000-00 - TRANS FROM CHAP 683 ABAND VEHI	83,833	54,968	-	75,170	-
140-78050-000-000-000000-00 - PRINCIPAL, LEASED EQUIPMENT	185,918	-	-	-	-
140-78550-000-000-000000-00 - INTEREST, LEASED EQUIPMENT	40,411	-	-	-	-
000 - NON-DEPARTMENTAL Total	500,643	441,745	404,071	867,520	387,561
140-73000-110-000-000000-00 - MAINTENANCE	-	-	-	577	-
140-73310-110-000-000000-00 - MAINTENANCE, LEASED VEHICLES	-	1,265	-	-	-
140-76500-110-000-000000-00 - CAPITAL, VEHICLES	-	-	-	11,363	10,000
110 - CITY MANAGER Total	-	1,265	-	11,940	10,000
140-73000-221-000-000000-00 - MAINTENANCE	-	-	-	5,000	-
140-73310-221-000-000000-00 - MAINTENANCE, LEASED VEHICLES	3,026	2,326	-	-	-
140-76500-221-000-000000-00 - CAPITAL, VEHICLES	(109,957)	183,969	133,450	186,105	133,450
221 - POLICE Total	(106,931)	186,295	133,450	191,105	133,450
140-73000-222-000-000000-00 - MAINTENANCE	-	-	-	2,500	-
140-73310-222-000-000000-00 - MAINTENANCE, LEASED VEHICLES	12	543	-	-	-
140-76500-222-000-000000-00 - CAPITAL, VEHICLES	38,205	31,473	51,180	51,180	50,000
222 - FIRE Total	38,217	32,016	51,180	53,680	50,000
140-73000-223-000-000000-00 - MAINTENANCE	-	-	-	2,000	-
140-73310-223-000-000000-00 - MAINTENANCE, LEASED VEHICLES	72	450	-	-	-
140-76500-223-000-000000-00 - CAPITAL, VEHICLES	22,075	69,817	40,905	40,905	52,905
223 - CITY MARSHAL Total	22,147	70,267	40,905	42,905	52,905
140-73000-432-000-000000-00 - MAINTENANCE	-	-	-	1,700	-
140-73310-432-000-000000-00 - MAINTENANCE, LEASED VEHICLES	1,718	1,769	-	-	-
140-76500-432-000-000000-00 - CAPITAL, VEHICLES	26,851	26,854	17,445	17,445	17,445
432 - PLANNING Total	28,570	28,623	17,445	19,145	17,445
140-73000-543-000-000000-00 - MAINTENANCE	-	-	-	564	-
140-76500-543-000-000000-00 - CAPITAL, VEHICLES	-	4,892	-	4,064	-
543 - LIBRARY & LEARNING CENTER Total	-	4,892	-	4,628	-
140-73000-560-000-000000-00 - MAINTENANCE	-	-	-	3,312	-
140-73310-560-000-000000-00 - MAINTENANCE, LEASED VEHICLES	701	1,310	-	-	-
140-76500-560-000-000000-00 - CAPITAL, VEHICLES	5,696	18,234	42,615	42,615	42,615
560 - BUILDING INSPECTIONS Total	6,397	19,544	42,615	45,927	42,615
140-73000-580-000-000000-00 - MAINTENANCE	-	-	-	3,792	-
140-73310-580-000-000000-00 - MAINTENANCE, LEASED VEHICLES	487	1,098	-	-	-
140-76500-580-000-000000-00 - CAPITAL, VEHICLES	14,380	14,482	18,577	18,577	26,977
580 - CODE ENFORCEMENT Total	14,867	15,580	18,577	22,369	26,977
140-73000-633-000-000000-00 - MAINTENANCE	-	-	-	780	-
140-73310-633-000-000000-00 - MAINTENANCE, LEASED VEHICLES	393	728	-	-	-
140-76500-633-000-000000-00 - CAPITAL, VEHICLES	19,603	12,712	12,665	12,665	12,665
633 - NEIGHBORHOOD SERVICES Total	19,996	13,440	12,665	13,445	12,665
140-73000-637-000-000000-00 - MAINTENANCE	-	-	-	1,800	-
140-73310-637-000-000000-00 - MAINTENANCE, LEASED VEHICLES	1,133	1,133	-	-	-
140-76500-637-000-000000-00 - CAPITAL, VEHICLES	10,015	9,786	16,680	25,237	21,180
637 - PARKS & FACILITIES Total	11,148	10,919	16,680	27,037	21,180
140-73000-640-000-000000-00 - MAINTENANCE	-	-	-	1,350	-
140-73310-640-000-000000-00 - MAINTENANCE, LEASED VEHICLES	1,328	1,354	-	-	-
140-76500-640-000-000000-00 - CAPITAL, VEHICLES	15,620	15,193	12,900	12,900	12,900
640 - PARKS MAINTENANCE Total	16,948	16,547	12,900	14,250	12,900
140-73310-641-000-000000-00 - MAINTENANCE, LEASED VEHICLES	856	-	-	-	-
641 - MOWING Total	856	-	-	-	-
140-73000-644-000-000000-00 - MAINTENANCE	-	-	-	843	-

===== PAGE 83 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY Account 140-76500-644-000-000000-00 - CAPITAL, VEHICLES 644 - RECREATION CENTER Total	City of Batch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025	FY 2025 Revised Budget FY 2025 Projections	FY 2026 Proposed Budget FY 2025 Proposed Budget
	FY 2023 Actuals	FY 2024 Actuals

===== PAGE 84 ===== ## UTILITIES FUND

===== PAGE 85 =====

THE CITY OF BALCH SPRINGS FY 2026 PROPOSED BUDGET GROWING COMMUNITY SEPTEMBER 8, 2025 WATER FUND SUMMARY
Description	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projection	FY 2026 Proposed Budget	Change	% Change
Beginning Fund Balance	12,222,116	12,407,131	13,673,188	13,673,188	14,674,543	1,001,355	7.32%

Revenues
Charges for Services	6,534,069	6,178,331	6,277,400	6,235,662	7,182,900	905,500	14.42%
Miscellaneous:
Interest Earned	187,603	238,896	200,000	200,000	200,000	-	0.00%
Miscellaneous Revenues	337,013	353,030	320,200	473,371	350,199	29,999	9.37%
Other Financing Sources/(Uses)	-	142,826	-	-	-	-	0.00%
TOTAL REVENUES	7,058,686	6,913,083	6,797,600	6,909,033	7,733,099	935,499	13.76%

Expenditures
CITY MANAGER	460,436	-	-	-	-	-	0.00%
WATER ADMINISTRATION	794,436	421,055	332,148	357,590	1,167,231	835,083	251.42%
WATER DISTRIBUTION	654,432	727,099	500,734	534,983	1,005,207	504,473	100.75%
WHOLESALE COSTS	1,824,779	1,975,595	2,163,318	2,500,001	2,500,000	336,682	15.56%
FINANCE	637,401	858,336	944,775	999,590	957,349	12,574	1.33%
UTL BILLING & METER SERVICES	597,489	576,260	683,041	865,858	779,936	96,895	14.19%
UTL METER SERVICES	247,675	206,478	-	4,000	439,344	439,344	100.00%
UTL COMPUTERS	1,952	103	-	-	-	-	0.00%
NON-DEPARTMENTAL	905,645	856,600	-	-	-	-	0.00%
Debt:
Principal	(10,193)	(9,105)	(7,984)	(7,984)	(6,821)	1,163	-14.57%
Interest and Paying Agent Fees	188,155	140,563	121,461	121,537	96,374	(25,087)	-20.65%
TOTAL OPERATIONAL EXPENDITURES	6,302,206	5,752,984	4,737,493	5,375,575	6,938,620	2,201,127	46.46%

OPERATIONAL REVENUES OVER EXPENDITURES	756,479	1,160,100	2,060,107	1,533,458	794,479	(1,265,628)	-61.44%

CAPITAL OUTLAY	16,100	(113,680)	520,544	-	1,229,876	709,332	136.27%
TRANSFERS OUT	571,464	542,879	532,102	532,103	532,103	1	0.00%
TOTAL EXPENDITURES	6,889,771	6,182,183	5,790,139	5,907,678	8,700,599	2,910,460	50.27%

TOTAL REVENUES OVER EXPENDITURES	168,915	730,900	1,007,461	1,001,355	(967,500)	(1,974,961)	-196.03%

ENDING FUND BALANCE	12,407,131	13,673,188	14,680,648	14,674,543	13,707,043	(973,606)	-6.63%

REQUIRED FUND BALANCE (14% OF EXPENDITURES)	964,568	865,506	810,620	827,075	1,218,084	407,464

AMOUNT OVER REQUIRED FUND BALANCE	11,442,563	12,807,682	13,870,029	13,847,468	12,488,959	(1,381,070)

===== PAGE 86 =====

Description	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Projected Ending Balance	FY 2026 Proposed	Change	% Change
Beginning Fund Balance	13,036,594	14,788,512	16,790,088	16,790,088	18,301,741	1,511,653	9.00%

Revenues
Charges for Services	5,371,922	5,120,406	5,093,000	5,556,200	5,563,500	470,500	9.24%
Miscellaneous:
Interest Earned	4,733	192,706	210,000	306,000	250,000	40,000	19.05%
Miscellaneous Revenue	18,714	300	500	60,500	500	-	0.00%
Other Finance Sources/Uses	2,084	-	6,000	-	-	(6,000)	-100.00%
TOTAL REVENUES	5,397,453	5,313,412	5,309,500	5,922,700	5,814,000	504,500	9.50%

Expenditures
WATER ADMINISTRATION	-	3,330	85,883	85,885	85,885	2	0.00%
SEWER COLLECTION	749,165	615,431	1,077,701	957,402	676,801	(400,900)	-37.20%
SITE RESTORATION	305,319	309,340	41,500	126,650	141,500	100,000	240.96%
WHOLESALE COSTS	1,811,346	1,595,412	1,996,980	1,996,981	2,020,071	23,091	1.16%
UTL BILLING & METER SERVICES	2,783	-	-	-	-	-	0.00%
NON-DEPARTMENTAL	393,318	425,288	-	-	-	-	0.00%
TOTAL OPERATIONAL EXPENDITURES	3,261,931	2,948,801	3,202,064	3,166,918	2,924,257	(277,807)	-8.68%

OPERATIONAL REVENUES OVER EXPENDITURES	15,172,116	17,153,123	18,897,524	19,545,870	21,191,484	2,293,960	12.14%

CAPITAL OUTLAY	-	-	2,213,602	880,000	2,104,702	(108,900)	-4.92%
TRANSFERS OUT	383,604	363,038	364,129	364,129	364,129	0	0.00%
TOTAL EXPENDITURES	3,645,534	3,311,839	5,779,795	4,411,047	5,393,088	(386,707)	-6.69%

TOTAL REVENUES OVER EXPENDITURES	1,751,918	2,001,573	(470,295)	1,511,653	420,912	891,207	-189.50%
ENDING FUND BALANCE	14,788,512	16,790,088	16,319,793	18,301,741	18,722,653	2,402,860	14.72%
REQUIRED FUND BALANCE (17% OF EXPENDITURES)	619,741	563,013	982,565	749,878	916,825	(65,740)	-6.69%
AMOUNT OVER REQUIRED FUND BALANCE	14,168,771	16,227,076	15,337,228	17,551,863	17,805,828	2,468,600	16.10%

===== PAGE 87 =====

	Description	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projection	FY 2026 Proposed Budget	Change % Change	% Change
	Beginning Fund Balance	1,519,760	1,623,173	2,088,060	2,088,060	2,723,394	635,334	30.43%
Revenues
	Charges for Services	4,168,811	4,781,295	4,600,000	5,115,000	4,750,000	150,000	3.26%
Miscellaneous:
	Interest Earned	1,257	54,033	2,000	2,000	50,000	48,000	100.00%
	Miscellaneous Revenue	1,534	1,798	1,200	1,200	1,200	-	0.00%
	TOTAL REVENUES	4,171,602	4,837,126	4,603,200	5,118,200	4,801,200	198,000	4.30%
Expenditures
	SOLID WASTE MAINTENANCE	151,973	107,182	18,065	29,253	26,065	8,000	44.28%
	WHOLESALE COSTS	3,598,157	3,894,823	4,095,708	4,102,709	4,325,000	229,292	5.60%
	UTL BILLING & METER SERVICES	10,732	-	-	-	-	-	0.00%
	NON-DEPARTMENTAL	30,337	31,260	-	-	-	-	0.00%
	TOTAL OPERATIONAL EXPENDITURES	3,791,200	4,033,265	4,113,773	4,131,962	4,351,065	237,292	5.77%

OPERATIONAL REVENUES OVER EXPENDITURES		380,402	803,861	489,427	986,238	450,135	(39,292)	-8.03%
	CAPITAL OUTLAY	(18,647)	-	-	-	-	-	-
	TRANSFERS OUT	295,636	338,973	350,904	350,904	350,904	-	-
	TOTAL EXPENDITURES	4,068,189	4,372,238	4,464,677	4,482,866	4,701,969	237,292	5.31%
	TOTAL REVENUES OVER EXPENDITURES		103,413	464,887	138,523	635,334	99,231	(-39,292)
	ENDING FUND BALANCE	1,623,173	2,088,060	2,226,583	2,723,394	2,822,625	596,042	26.77%

REQUIRED FUND BALANCE (14% OF EXPENDITURES)		569,546	612,113	625,055	627,601	658,276	33,221	5.31%
	AMOUNT OVER REQUIRED FUND BALANCE	1,053,627	1,475,947	1,601,528	2,095,793	2,164,350	562,821	35.14%

CITY OF BALCH SPRINGS FY 2026 PROPOSED BUDGET SEPTEMBER 8, 2025 SOLID WASTE FUND SUMMARY GROWING COMMUNITY THE CITY OF BALCH SPRINGS ===== PAGE 88 =====

THE CITY OF BALCH SPRINGS THE CITY OF FY 2026 PROPOSED BUDGET SEPTEMBER 8, 2025 DRAINAGE FUND SUMMARY
Description	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projection	FY 2026 Proposed Budget	Change	% Change
Beginning Fund Balance	173,606	490,019	774,465	774,465	954,064	179,599	23.19%

Revenues
Charges for Services	353,998	404,027	420,000	477,549	420,000	-	0.00%
Miscellaneous:
Investment Earnings	-	6,891	6,000	11,000	5,000	(1,000)	-16.67%
TOTAL REVENUES	353,998	410,918	426,000	488,549	425,000	(1,000)	-0.23%

Expenditures
DRAINAGE	37,585	126,472	267,796	278,950	398,825	131,029	48.93%
TOTAL OPERATIONAL EXPENDITURES	37,585	126,472	267,796	278,950	398,825	131,029	48.93%

OPERATIONAL REVENUES OVER EXPENDITURES	490,019	774,465	932,668	984,064	980,239	47,570	5.10%

CAPITAL OUTLAY	0	-	90,000	30,000	30,000	(60,000)	-66.67%
TOTAL EXPENDITURES	37,585	126,472	357,796	308,950	428,825	71,029	19.85%

TOTAL REVENUES OVER EXPENDITURES	316,413	284,446	68,204	179,599	(3,825)	(72,029)	-105.61%

ENDING FUND BALANCE	490,019	774,465	842,668	954,064	950,239	107,570	12.77%

REQUIRED FUND BALANCE (14% OF EXPENDITURES)	5,262	17,706	50,091	43,253	60,036	9,944	19.85%

AMOUNT OVER REQUIRED FUND BALANCE	484,757	756,759	792,577	910,811	890,203	97,626	12.32%

===== PAGE 89 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget GROWING COMMUNITY SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-64600-000-000-000000-00 - WATER SERVICE	5,864,398	5,497,945	5,610,000	5,610,000	6,500,000
760-64610-000-000-000000-00 - WATER ACTIVATION FEE	43,275	43,650	40,000	40,000	60,000
760-64620-000-000-000000-00 - WATER BACKFLOW REGIST/INSPECT	83,907	84,419	75,000	75,000	75,000
760-64630-000-000-000000-00 - WATER CUST SERV INSPECTION FEE	5,943	9,505	9,000	9,000	15,000
760-64640-000-000-000000-00 - WATER FIELD COLLECTION FEES	231	77	200	200	200
760-64650-000-000-000000-00 - WATER METER AND SET FEES	29,563	40,578	40,000	55,717	70,000
760-64660-000-000-000000-00 - WATER METER TAMPER FEES	4,850	3,300	2,000	3,500	4,000
760-64670-000-000-000000-00 - WATER TRANSFER SERVICE FEE	150	225	200	225	200
760-64680-000-000-000000-00 - WATER PENALTIES	387,201	387,046	380,000	380,000	380,000
760-64690-000-000-000000-00 - WATER RECONNECT FEES	86,700	73,346	85,000	40,000	50,000
760-64900-000-000-000000-00 - TAP FEES	16,200	25,150	25,000	11,150	15,000
760-64920-000-000-000000-00 - TEMPORARY SERVICE FEES	5,000	7,035	5,000	6,370	7,500
760-64950-000-000-000000-00 - NSF CHECK FEES	6,650	6,055	6,000	4,500	6,000
760-66100-000-000-000000-00 - INTEREST EARNED	187,603	238,896	200,000	200,000	200,000
760-67000-000-000-000000-00 - MISCELLANEOUS REVENUES	343	1,148	200	200	200
760-67050-000-000-000000-00 - CASH OVER/SHORT	457	(180)	-	-	-
760-67100-000-000-000000-00 - CREDIT CARD FEES	222,247	244,505	240,000	273,000	240,000
760-67280-000-000-000000-00 - LEASES	113,967	107,557	80,000	120,000	110,000
760-67600-000-000-000000-00 - IMPACT FEES	-	-	-	80,171	(1)
760-68500-000-000-000000-00 - INSURANCE REFUND	-	142,826	-	-	-
760-71980-000-000-000000-00 - OPEB EXPENSE	10,734	1,324	-	-	-
760-71990-000-000-000000-00 - PENSION EXPENSE	146,329	83,812	-	-	-
760-77240-000-000-000000-00 - DEPRECIATION, IMPROVEMENTS	84,785	89,498	-	-	-
760-77250-000-000-000000-00 - DEPRECIATION, BUILDINGS	49,013	51,021	-	-	-
760-77260-000-000-000000-00 - DEPRECIATION, EQUIPMENT	334,267	349,659	-	-	-
760-77270-000-000-000000-00 - DEPRECIATION, VEHICLES	11,084	11,115	-	-	-
760-77280-000-000-000000-00 - DEPRECIATION, INFRASTRUCTURE	269,433	270,171	-	-	-
000 - NON-DEPARTMENTAL Total	7,964,330	7,769,683	6,797,600	6,909,033	7,733,099

===== PAGE 90 =====

THE CITY OF City of Balch Springs BALCH SPRINGS FY 2026 Proposed Budget
GROWING COMMUNITY	SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections
760-71100-110-000-000000-00 - SALARIES REGULAR	249,578	-	-	-
760-71200-110-000-000000-00 - LONGEVITY	864	-	-	-
760-71500-110-000-000000-00 - OVERTIME REGULAR	61	-	-	-
760-71600-110-000-000000-00 - TMRS	33,037	-	-	-
760-71650-110-000-000000-00 - SOCIAL SECURITY	10,856	-	-	-
760-71670-110-000-000000-00 - MEDICARE	3,419	-	-	-
760-71700-110-000-000000-00 - HEALTH INSURANCE	7,437	-	-	-
760-71750-110-000-000000-00 - WORKERS COMPENSATION INSURANCE	324	-	-	-
760-72000-110-000-000000-00 - SUPPLIES	3,246	-	-	-
760-72400-110-000-000000-00 - GASOLINE & DIESEL FUEL	3,157	-	-	-
760-72800-110-000-000000-00 - UNIFORMS & SAFETY GEAR	282	-	-	-
760-72990-110-000-000000-00 - EMERGENCY /CONTINGENCY	106	-	-	-
760-73500-110-000-000000-00 - MAINTENANCE, VEHICLES	240	-	-	-
760-74040-110-000-000000-00 - ADVERTISING / PROMOTIONS	6,186	-	-	-
760-74350-110-000-000000-00 - CONTRACTED SERVICES	122,872	-	-	-
760-74440-110-000-000000-00 - DUES & SUBSCRIPTIONS	1,848	-	-	-
760-74610-110-000-000000-00 - MEALS FOR MEETINGS	6,965	-	-	-
760-74740-110-000-000000-00 - TRAINING EXPENSES	4,857	-	-	-
760-74800-110-000-000000-00 - TRAVEL FOR TRAINING	3,452	-	-	-
760-75200-110-000-000000-00 - UTL, CELL PHONE & DATA CARDS	818	-	-	-
760-75250-110-000-000000-00 - UTL, TELEPHONE & FAX	831	-	-	-
110 - CITY MANAGER Total	460,436	-	-	-

===== PAGE 91 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-71100-671-000-000000-00 - SALARIES REGULAR	382,785	265,771	122,221	122,222	690,007
760-71190-671-000-000000-00 - COMP ABSENCES ADJ	132,825	-	-	-	-
760-71200-671-000-000000-00 - LONGEVITY	7,488	3,312	290	291	528
760-71300-671-000-000000-00 - CERTIFICATION PAY	6,020	3,107	4,680	4,680	17,400
760-71400-671-000-000000-00 - CAR ALLOWANCES	-	632	3,600	3,600	13,200
760-71500-671-000-000000-00 - OVERTIME REGULAR	7,111	953	-	-	6,710
760-71600-671-000-000000-00 - TMRS	57,393	37,619	21,662	26,663	121,273
760-71650-671-000-000000-00 - SOCIAL SECURITY	24,653	14,596	7,682	8,682	42,771
760-71670-671-000-000000-00 - MEDICARE	5,766	3,413	1,797	2,397	10,302
760-71700-671-000-000000-00 - HEALTH INSURANCE	52,622	16,581	17,029	17,030	101,040
760-71750-671-000-000000-00 - WORKERS COMPENSATION INSURANCE	7,148	8,097	-	-	-
760-72000-671-000-000000-00 - SUPPLIES	5,461	3,788	5,000	5,000	4,000
760-72400-671-000-000000-00 - GASOLINE & DIESEL FUEL	9,958	12,081	10,025	10,025	4,000
760-72700-671-000-000000-00 - SMALL TOOLS & EQUIPMENT	1,739	164	2,500	2,500	2,500
760-72800-671-000-000000-00 - UNIFORMS & SAFETY GEAR	2,027	1,918	3,000	3,000	3,000
760-73000-671-000-000000-00 - MAINTENANCE	-	-	-	26,000	26,000
760-73150-671-000-000000-00 - MAINTENANCE, COMPUTERS	-	433	-	-	-
760-73450-671-000-000000-00 - MAINTENANCE, SOFTWARE	25,225	25,225	-	-	-
760-73470-671-000-000000-00 - MAINTENANCE, STORM WATER MGMT	5,200	-	-	-	-
760-73600-671-000-000000-00 - LICENSES AND FEES	214	222	2,000	2,000	1,000
760-74350-671-000-000000-00 - CONTRACTED SERVICES	-	-	-	20,000	20,000
760-74440-671-000-000000-00 - DUES & SUBSCRIPTIONS	5,195	2,025	6,000	6,000	4,000
760-74610-671-000-000000-00 - MEALS FOR MEETINGS	1,035	479	-	-	1,000
760-74650-671-000-000000-00 - POSTAGE & SHIPPING	2	-	-	-	-
760-74660-671-000-000000-00 - PRINTING & COMPYING	5,300	5,215	6,000	6,000	6,000
760-74670-671-000-000000-00 - PROFESSIONAL FEES	31,778	3,792	114,662	87,500	87,500
760-74740-671-000-000000-00 - TRAINING EXPENSES	5,406	3,021	4,000	4,000	5,000
760-74800-671-000-000000-00 - TRAVEL FOR TRAINING	2,520	4,166	-	-	-
760-75200-671-000-000000-00 - UTL, CELL PHONE & DATA CARDS	7,906	2,812	-	-	-
760-75250-671-000-000000-00 - UTL, TELEPHONE & FAX	1,662	1,630	-	-	-
671 - WATER ADMINISTRATION Total	794,436	421,055	332,148	357,590	1,167,231

===== PAGE 92 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-71100-672-000-000000-00 - SALARIES REGULAR	229,426	285,867	213,575	213,575	202,132
760-71190-672-000-000000-00 - COMP ABSENCES ADJ	48,811	-	-	-	-
760-71200-672-000-000000-00 - LONGEVITY	3,816	4,248	1,104	1,152	336
760-71300-672-000-000000-00 - CERTIFICATION PAY	3,015	2,613	1,800	1,800	3,600
760-71370-672-000-000000-00 - ONE TIME TENURE ADJUSTMENT	1,090	-	-	-	-
760-71500-672-000-000000-00 - OVERTIME REGULAR	31,025	49,818	30,000	51,848	14,268
760-71600-672-000-000000-00 - TMRS	38,171	52,164	36,764	43,965	36,997
760-71650-672-000-000000-00 - SOCIAL SECURITY	15,760	20,014	13,353	13,354	13,438
760-71670-672-000-000000-00 - MEDICARE	3,686	4,681	3,123	3,123	3,143
760-71700-672-000-000000-00 - HEALTH INSURANCE	57,743	43,045	41,515	41,516	50,293
760-71750-672-000-000000-00 - WORKERS COMPENSATION INSURANCE	6,459	5,473	-	-	-
760-72000-672-000-000000-00 - SUPPLIES	4,072	3,816	9,000	9,000	9,000
760-72300-672-000-000000-00 - CHEMICALS	324	170	-	-	-
760-72400-672-000-000000-00 - GASOLINE & DIESEL FUEL	14,938	15,437	15,000	15,000	15,000
760-72700-672-000-000000-00 - SMALL TOOLS & EQUIPMENT	11,919	4,138	9,000	9,000	9,000
760-72800-672-000-000000-00 - UNIFORMS & SAFETY GEAR	2,583	2,541	4,000	4,000	4,000
760-72850-672-000-000000-00 - WELDING SUPPLIES	2,998	-	-	-	-
760-73000-672-000-000000-00 - MAINTENANCE	-	-	-	-	120,000
760-73200-672-000-000000-00 - MAINTENANCE, EQUIPMENT	15,126	12,484	-	-	-
760-73600-672-000-000000-00 - LICENSES AND FEES	497	111	1,500	1,500	3,000
760-73650-672-000-000000-00 - RENTAL EXPENSE	49	-	6,000	6,000	6,000
760-73700-672-000-000000-00 - MAINTENANCE, WATER LINES	55,569	18,003	-	-	-
760-73720-672-000-000000-00 - MAINTENANCE, WATER VALVES	-	439	-	-	-
760-73730-672-000-000000-00 - MAINTENANCE, WATER METERS	1,245	3,317	-	-	-
760-73740-672-000-000000-00 - MAINTENANCE, WATER PUMPS	18,164	13,221	-	-	-
760-73780-672-000-000000-00 - MAINTENANCE, FIRE HYDRANTS	2,189	18,636	-	-	-
760-73870-672-000-000000-00 - MAINTENANCE, SCADA SYSTEM	9,610	384	-	-	-
760-73950-672-000-000000-00 - PAYMENT TO STATE	26,421	26,421	30,000	35,000	30,000
760-74150-672-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	-	150	-
760-74350-672-000-000000-00 - CONTRACTED SERVICES	-	-	-	-	400,000
760-74440-672-000-000000-00 - DUES & SUBSCRIPTIONS	170	569	1,000	1,000	1,000
760-74650-672-000-000000-00 - POSTAGE & SHIPPING	980	(286)	-	-	-
760-74720-672-000-000000-00 - TESTING	22,948	18,522	16,000	16,000	16,000
760-74740-672-000-000000-00 - TRAINING EXPENSES	3,550	595	3,000	3,000	3,000
760-74790-672-000-000000-00 - TRAVEL EXPENSES	53	-	-	-	-
760-74800-672-000-000000-00 - TRAVEL FOR TRAINING	-	790	-	-	-
760-75050-672-000-000000-00 - UTL, ELECTRICITY	65,148	68,401	65,000	65,000	65,000
760-75200-672-000-000000-00 - UTL, CELL PHONE & DATA CARDS	4,977	2,060	-	-	-
760-75250-672-000-000000-00 - UTL, TELEPHONE & FAX	1,109	1,087	-	-	-
760-76990-672-000-000000-00 - CREDIT, TRANSFER TO BAL SHEET	(49,207)	48,323	-	-	-
672 - WATER DISTRIBUTION Total	654,432	727,099	500,734	534,983	1,005,207

===== PAGE 93 =====

Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-75700-679-000-000000-00 - WHOLESALE: WATER PURCHASES	1,824,779	1,975,595	2,163,318	2,500,001	2,500,000
679 - WHOLESALE COSTS Total	1,824,779	1,975,595	2,163,318	2,500,001	2,500,000

THE CITY OF	City of Batch Springs
BALCH SPRINGS	FY 2026 Proposed Budget
GROWING COMMUNITY	SEPTEMBER 8, 2025

===== PAGE 94 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-71100-685-000-000000-00 - SALARIES REGULAR	340,395	377,216	514,320	514,320	509,957
760-71120-685-000-000000-00 - SALARIES PART TIME	-	-	-	15,600	-
760-71190-685-000-000000-00 - COMP ABSENCES ADJ	62,117	-	-	-	-
760-71200-685-000-000000-00 - LONGEVITY	1,560	1,680	806	807	576
760-71300-685-000-000000-00 - CERTIFICATION PAY	3,611	8,464	8,160	8,160	10,200
760-71370-685-000-000000-00 - ONE TIME TENURE ADJUSTMENT	1,038	-	-	-	-
760-71400-685-000-000000-00 - CAR ALLOWANCES	2,807	5,241	5,760	5,760	9,600
760-71420-685-000-000000-00 - CELL PHONE ALLOWANCES	589	-	-	-	-
760-71500-685-000-000000-00 - OVERTIME REGULAR	318	1,739	2,500	2,500	2,689
760-71600-685-000-000000-00 - TMRS	49,733	57,198	89,187	89,188	89,246
760-71650-685-000-000000-00 - SOCIAL SECURITY	20,732	22,176	32,282	32,283	32,415
760-71670-685-000-000000-00 - MEDICARE	4,849	5,186	7,550	7,550	7,581
760-71700-685-000-000000-00 - HEALTH INSURANCE	50,232	35,409	94,104	94,105	82,439
760-71750-685-000-000000-00 - WORKERS COMPENSATION INSURANCE	766	899	-	-	-
760-72000-685-000-000000-00 - SUPPLIES	2,905	3,072	3,000	3,000	3,000
760-72700-685-000-000000-00 - SMALL TOOLS & EQUIPMENT	135	967	1,500	1,500	1,500
760-72800-685-000-000000-00 - UNIFORMS & SAFETY GEAR	243	-	500	500	750
760-73650-685-000-000000-00 - RENTAL EXPENSE	573	456	-	112	-
760-74010-685-000-000000-00 - ACCTS PAYABLE PENALTIES & INTR	674	3,305	4,000	4,000	4,000
760-74020-685-000-000000-00 - ACCOUNTING SERVICES	-	80,194	90,000	90,000	76,500
760-74030-685-000-000000-00 - GENERAL EXPENSE	-	-	-	-	6,000
760-74180-685-000-000000-00 - BANK FEES	37	-	-	-	-
760-74320-685-000-000000-00 - CONSULTANT	-	30,000	-	-	-
760-74350-685-000-000000-00 - CONTRACTED SERVICES	-	136,658	60,000	60,000	92,000
760-74440-685-000-000000-00 - DUES & SUBSCRIPTIONS	934	685	5,000	9,100	1,385
760-74560-685-000-000000-00 - INSURANCE, GENERAL LIABILITY	60,000	64,273	-	35,000	-
760-74570-685-000-000000-00 - INSURANCE, PUBLIC OFFICIALS	1,086	1,086	1,105	1,105	1,261
760-74610-685-000-000000-00 - MEALS FOR MEETINGS	-	579	-	-	-
760-74650-685-000-000000-00 - POSTAGE & SHIPPING	7,054	-	-	-	-
760-74660-685-000-000000-00 - PRINTING & COMPYING	-	1,725	5,000	5,000	5,000
760-74670-685-000-000000-00 - PROFESSIONAL FEES	11,240	8,441	12,000	12,000	12,000
760-74740-685-000-000000-00 - TRAINING EXPENSES	2,149	2,150	8,000	8,000	9,250
760-74800-685-000-000000-00 - TRAVEL FOR TRAINING	3,401	3,458	-	-	-
760-74820-685-000-000000-00 - TUITION	3,003	-	-	-	-
760-75200-685-000-000000-00 - UTL, CELL PHONE & DATA CARDS	2,449	3,361	-	-	-
760-75250-685-000-000000-00 - UTL, TELEPHONE & FAX	2,771	2,717	-	-	-
685 - FINANCE Total	637,401	858,336	944,775	999,590	957,349

===== PAGE 95 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-71100-687-000-000000-00 - SALARIES REGULAR	182,266	188,635	269,023	269,024	281,735
760-71190-687-000-000000-00 - COMP ABSENCES ADJ	55,651	-	-	-	-
760-71200-687-000-000000-00 - LONGEVITY	5,040	3,072	1,152	1,466	96
760-71300-687-000-000000-00 - CERTIFICATION PAY	2,518	2,639	3,600	3,600	7,800
760-71370-687-000-000000-00 - ONE TIME TENURE ADJUSTMENT	2,933	-	-	-	-
760-71400-687-000-000000-00 - CAR ALLOWANCES	-	-	-	-	4,800
760-71420-687-000-000000-00 - CELL PHONE ALLOWANCES	545	63	-	-	-
760-71500-687-000-000000-00 - OVERTIME REGULAR	262	276	2,000	2,000	3,461
760-71600-687-000-000000-00 - TMRS	27,520	29,412	46,537	46,537	49,519
760-71650-687-000-000000-00 - SOCIAL SECURITY	11,830	11,485	16,828	16,829	17,986
760-71670-687-000-000000-00 - MEDICARE	2,767	2,686	3,936	3,936	4,207
760-71700-687-000-000000-00 - HEALTH INSURANCE	32,601	19,022	61,065	61,066	79,132
760-71750-687-000-000000-00 - WORKERS COMPENSATION INSURANCE	426	554	-	-	-
760-72000-687-000-000000-00 - SUPPLIES	965	1,818	4,000	4,000	4,000
760-72400-687-000-000000-00 - GASOLINE & DIESEL FUEL	-	-	-	3,700	3,000
760-72700-687-000-000000-00 - SMALL TOOLS & EQUIPMENT	191	195	2,000	2,000	2,000
760-72800-687-000-000000-00 - UNIFORMS & SAFETY GEAR	280	-	1,200	1,200	1,200
760-73000-687-000-000000-00 - MAINTENANCE	-	-	-	150,000	-
760-73050-687-000-000000-00 - MAINTENANCE, AGREEMENTS	725	-	-	-	-
760-73150-687-000-000000-00 - MAINTENANCE, COMPUTERS	-	473	-	-	-
760-73450-687-000-000000-00 - MAINTENANCE, SOFTWARE	26,505	41,939	-	-	-
760-73670-687-000-000000-00 - LEASE FOR MINOR EQUIPMENT	6,699	6,479	3,700	7,500	7,500
760-74150-687-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	500	500	1,000
760-74160-687-000-000000-00 - BAD DEBT EXPENSE	14,112	-	60,000	60,000	60,000
760-74180-687-000-000000-00 - BANK FEES	130,894	142,401	125,000	150,000	150,000
760-74260-687-000-000000-00 - COLLECTION AGENCY	4,750	70	5,000	5,000	5,000
760-74350-687-000-000000-00 - CONTRACTED SERVICES	19,074	47,343	10,000	10,000	10,000
760-74440-687-000-000000-00 - DUES & SUBSCRIPTIONS	65	-	-	-	-
760-74610-687-000-000000-00 - MEALS FOR MEETINGS	-	116	-	-	-
760-74660-687-000-000000-00 - PRINTING & COPIING	65,801	73,671	65,000	65,000	85,000
760-74740-687-000-000000-00 - TRAINING EXPENSES	-	-	2,500	2,500	2,500
760-75200-687-000-000000-00 - UTL, CELL PHONE & DATA CARDS	853	1,736	-	-	-
760-75250-687-000-000000-00 - UTL, TELEPHONE & FAX	2,217	2,174	-	-	-
687 - UTL BILLING & METER SERVICES Total	597,489	576,260	683,041	865,858	779,936

===== PAGE 96 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-71100-688-000-000000-00 - SALARIES REGULAR	80,771	84,225	-	-	85,569
760-71190-688-000-000000-00 - COMP ABSENCES ADJ	5,584	-	-	-	-
760-71200-688-000-000000-00 - LONGEVITY	3,600	4,017	-	-	192
760-71370-688-000-000000-00 - ONE TIME TENURE ADJUSTMENT	915	-	-	-	-
760-71500-688-000-000000-00 - OVERTIME REGULAR	157	735	-	-	5,274
760-71600-688-000-000000-00 - TMRS	12,136	13,473	-	-	15,540
760-71650-688-000-000000-00 - SOCIAL SECURITY	5,219	5,309	-	-	5,645
760-71670-688-000-000000-00 - MEDICARE	1,221	1,242	-	-	1,320
760-71700-688-000-000000-00 - HEALTH INSURANCE	21,551	10,463	-	-	20,604
760-71750-688-000-000000-00 - WORKERS COMPENSATION INSURANCE	2,135	2,147	-	-	-
760-72000-688-000-000000-00 - SUPPLIES	685	753	-	-	1,000
760-72400-688-000-000000-00 - GASOLINE & DIESEL FUEL	6,280	4,114	-	4,000	5,400
760-72700-688-000-000000-00 - SMALL TOOLS & EQUIPMENT	60	1,626	-	-	2,000
760-72800-688-000-000000-00 - UNIFORMS & SAFETY GEAR	341	676	-	-	600
760-73000-688-000-000000-00 - MAINTENANCE	-	-	-	-	196,200
760-73200-688-000-000000-00 - MAINTENANCE, EQUIPMENT	1,048	587	-	-	-
760-73450-688-000-000000-00 - MAINTENANCE, SOFTWARE	42,571	26,458	-	-	-
760-73500-688-000-000000-00 - MAINTENANCE, VEHICLES	171	83	-	-	-
760-73730-688-000-000000-00 - MAINTENANCE, WATER METERS	60,168	47,818	-	-	-
760-74350-688-000-000000-00 - CONTRACTED SERVICES	-	-	-	-	100,000
760-75200-688-000-000000-00 - UTL, CELL PHONE & DATA CARDS	3,063	2,751	-	-	-
688 - UTL METER SERVICES Total	247,675	206,478	-	4,000	439,344

===== PAGE 97 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-73200-689-000-000000-00 - MAINTENANCE, EQUIPMENT	169	-	-	-	-
760-73450-689-000-000000-00 - MAINTENANCE, SOFTWARE	85	-	-	-	-
760-75200-689-000-000000-00 - UTL, CELL PHONE & DATA CARDS	1,144	-	-	-	-
760-75250-689-000-000000-00 - UTL, TELEPHONE & FAX	554	103	-	-	-
689 - UTL COMPUTERS Total	1,952	103	-	-	-

===== PAGE 98 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-78020-761-000-000000-00 - PAYING AGENT FEES	750	750	750	825	750
760-78510-761-000-000000-00 - BOND PREMIUM AMORTIZED	(32,193)	(28,755)	(25,215)	(25,215)	(21,541)
760-78520-761-000-000000-00 - DEFERRED CHARGE AMORTIZED	22,000	19,650	17,231	17,231	14,720
760-78550-761-000-000000-00 - INTEREST, LEASED EQUIPMENT	71,369	38,787	34,166	34,167	25,429
760-78660-761-000-000000-00 - INTEREST, REF WATER BONDS 2016	116,037	101,026	86,545	86,545	70,195
761 - DEBT SERVICE Total	177,962	131,458	113,477	113,553	89,553

===== PAGE 99 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-76300-881-000-000000-00 - CAPITAL, IMPROVEMENTS	-	(97,580)	290,000	-	-
760-76400-881-000-000000-00 - CAPITAL, EQUIPMENT	16,100	(16,100)	230,544	-	158,776
760-76600-881-000-000000-00 - CAPITAL, INFRASTRUCTURE	-	-	-	-	1,000,000
760-76700-881-000-000000-00 - CONSTRUCTION IN PROGRESS - EXP	-	-	-	-	71,100
881 - CAPITAL OUTLAY Total	16,100	(113,680)	520,544	-	1,229,876

===== PAGE 100 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
760-79100-991-000-000000-00 - TRANSFER TO GENERAL FUND	510,354	471,446	482,476	482,477	482,477
760-79860-991-000-000000-00 - TRANS TO VEH REPL PROG - WATER	61,110	71,433	49,626	49,626	49,626
991 - TRANSFERS OUT Total	571,464	542,879	532,102	532,103	532,103

===== PAGE 101 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
770-64230-000-000-000000-00 - GREASE HAULER REGIST/INSPEC	1,200	1,600	1,000	1,200	1,500
770-64700-000-000-000000-00 - SEWER SERVICE	5,206,290	4,998,995	5,040,000	5,500,000	5,500,000
770-64720-000-000-000000-00 - SEWER SURCHARGE	147,832	111,562	50,000	55,000	60,000
770-64900-000-000-000000-00 - TAP FEES	16,600	8,250	2,000	-	2,000
770-66100-000-000-000000-00 - INTEREST EARNED	4,733	192,706	210,000	306,000	250,000
770-67000-000-000-000000-00 - MISCELLANEOUS REVENUES	18,714	300	500	500	500
770-67600-000-000-000000-00 - IMPACT FEES	-	-	-	60,000	-
770-68200-000-000-000000-00 - SALES OF EQUIP/VEHICLES	2,084	-	-	-	-
770-68500-000-000-000000-00 - INSURANCE REFUND	-	-	6,000	-	-
770-77240-000-000-000000-00 - DEPRECIATION, IMPROVEMENTS	94,661	99,315	-	-	-
770-77260-000-000-000000-00 - DEPRECIATION, EQUIPMENT	65,436	92,738	-	-	-
770-77270-000-000-000000-00 - DEPRECIATION, VEHICLES	21,838	21,273	-	-	-
770-77280-000-000-000000-00 - DEPRECIATION, INFRASTRUCTURE	211,383	211,962	-	-	-
000 - NON-DEPARTMENTAL Total	5,790,770	5,738,700	5,309,500	5,922,700	5,814,000

===== PAGE 102 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
770-71100-671-000-000000-00 - SALARIES REGULAR	-	2,622	60,715	60,715	60,715
770-71300-671-000-000000-00 - CERTIFICATION PAY	-	-	2,400	2,400	2,400
770-71600-671-000-000000-00 - TMRS	-	403	10,774	10,774	10,774
770-71650-671-000-000000-00 - SOCIAL SECURITY	-	151	3,764	3,765	3,765
770-71670-671-000-000000-00 - MEDICARE	-	35	880	881	881
770-71700-671-000-000000-00 - HEALTH INSURANCE	-	-	7,350	7,350	7,350
770-71750-671-000-000000-00 - WORKERS COMPENSATION INSURANCE	-	118	-	-	-
671 - WATER ADMINISTRATION Total	-	3,330	85,883	85,885	85,885

===== PAGE 103 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
770-71100-675-000-000000-00 - SALARIES REGULAR	195,861	197,962	417,703	417,703	261,161
770-71190-675-000-000000-00 - COMP ABSENCES ADJ	69,713	-	-	-	-
770-71200-675-000-000000-00 - LONGEVITY	3,960	5,016	528	528	672
770-71300-675-000-000000-00 - CERTIFICATION PAY	1,504	1,113	9,000	9,000	6,000
770-71370-675-000-000000-00 - ONE TIME TENURE ADJUSTMENT	1,168	-	-	-	-
770-71500-675-000-000000-00 - OVERTIME REGULAR	53,402	43,147	55,000	55,000	18,951
770-71600-675-000-000000-00 - TMRS	36,388	37,335	72,838	72,839	47,930
770-71650-675-000-000000-00 - SOCIAL SECURITY	15,751	14,281	26,084	26,084	17,409
770-71670-675-000-000000-00 - MEDICARE	3,684	3,340	6,100	6,101	4,072
770-71700-675-000-000000-00 - HEALTH INSURANCE	38,027	31,528	100,636	100,636	65,856
770-71750-675-000-000000-00 - WORKERS COMPENSATION INSURANCE	7,399	4,527	-	-	-
770-72000-675-000-000000-00 - SUPPLIES	2,667	4,401	8,000	8,000	8,000
770-72300-675-000-000000-00 - CHEMICALS	121	2,590	-	-	-
770-72400-675-000-000000-00 - GASOLINE & DIESEL FUEL	26,128	25,993	20,000	22,500	20,000
770-72700-675-000-000000-00 - SMALL TOOLS & EQUIPMENT	2,721	5,845	8,000	8,000	8,000
770-72800-675-000-000000-00 - UNIFORMS & SAFETY GEAR	1,787	2,161	2,500	2,500	2,500
770-73200-675-000-000000-00 - MAINTENANCE, EQUIPMENT	19,236	21,787	-	-	-
770-73600-675-000-000000-00 - LICENSES AND FEES	-	222	1,000	1,000	3,000
770-73650-675-000-000000-00 - RENTAL EXPENSE	-	-	8,000	8,000	8,000
770-73800-675-000-000000-00 - MAINTENANCE, SEWER LINES	51,595	31,815	-	-	-
770-73850-675-000-000000-00 - MAINTENANCE, SEWER LIFT STATIO	36,269	33,676	-	-	-
770-73950-675-000-000000-00 - PAYMENT TO STATE	-	500	-	-	-
770-74150-675-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	-	150	-
770-74350-675-000-000000-00 - CONTRACTED SERVICES	-	6,160	30,000	30,000	30,000
770-74440-675-000-000000-00 - DUES & SUBSCRIPTIONS	270	-	500	500	500
770-74560-675-000-000000-00 - INSURANCE, GENERAL LIABILITY	44,000	46,420	44,000	51,511	44,000
770-74670-675-000-000000-00 - PROFESSIONAL FEES	23,663	1,992	224,563	87,500	87,500
770-74720-675-000-000000-00 - TESTING	41,362	36,324	40,000	40,000	40,000
770-74740-675-000-000000-00 - TRAINING EXPENSES	1,299	1,071	3,250	3,250	3,250
770-75050-675-000-000000-00 - UTL, ELECTRICITY	46,585	50,478	-	6,600	-
770-75200-675-000-000000-00 - UTL, CELL PHONE & DATA CARDS	4,155	1,109	-	-	-
770-75250-675-000-000000-00 - UTL, TELEPHONE & FAX	4,802	5,589	-	-	-
770-76990-675-000-000000-00 - CREDIT, TRANSFER TO BAL SHEET	15,647	(949)	-	-	-
675 - SEWER COLLECTION Total	749,165	615,431	1,077,701	957,402	676,801

===== PAGE 104 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
770-71100-676-000-000000-00 - SALARIES REGULAR	94,616	132,431	-	-	-
770-71190-676-000-000000-00 - COMP ABSENCES ADJ	42,429	-	-	-	-
770-71200-676-000-000000-00 - LONGEVITY	3,024	3,240	-	-	-
770-71300-676-000-000000-00 - CERTIFICATION PAY	1,204	1,025	-	-	-
770-71370-676-000-000000-00 - ONE TIME TENURE ADJUSTMENT	1,095	-	-	-	-
770-71500-676-000-000000-00 - OVERTIME REGULAR	14,251	8,009	-	-	-
770-71600-676-000-000000-00 - TMRS	16,204	21,780	-	-	-
770-71650-676-000-000000-00 - SOCIAL SECURITY	7,016	8,473	-	-	-
770-71670-676-000-000000-00 - MEDICARE	1,641	1,982	-	-	-
770-71700-676-000-000000-00 - HEALTH INSURANCE	20,069	13,426	-	-	-
770-71750-676-000-000000-00 - WORKERS COMPENSATION INSURANCE	3,744	3,527	-	-	-
770-72000-676-000-000000-00 - SUPPLIES	768	1,322	6,000	6,000	5,000
770-72150-676-000-000000-00 - BARRICADES	1,848	9,968	15,000	15,000	13,000
770-72300-676-000-000000-00 - CHEMICALS	121	-	-	-	-
770-72400-676-000-000000-00 - GASOLINE & DIESEL FUEL	10,190	12,362	8,000	8,000	5,000
770-72700-676-000-000000-00 - SMALL TOOLS & EQUIPMENT	4,963	5,571	8,000	8,000	6,000
770-72800-676-000-000000-00 - UNIFORMS & SAFETY GEAR	1,227	2,549	2,500	2,500	2,500
770-73000-676-000-000000-00 - MAINTENANCE	-	-	-	85,000	90,000
770-73200-676-000-000000-00 - MAINTENANCE, EQUIPMENT	5,205	5,744	-	-	-
770-73790-676-000-000000-00 - MAINTENANCE, SITE RESTORATION	74,232	67,313	-	-	-
770-74150-676-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	-	150	-
770-74350-676-000-000000-00 - CONTRACTED SERVICES	-	9,600	-	-	-
770-74740-676-000-000000-00 - TRAINING EXPENSES	-	-	2,000	2,000	2,000
770-75200-676-000-000000-00 - UTL, CELL PHONE & DATA CARDS	920	475	-	-	-
770-75250-676-000-000000-00 - UTL, TELEPHONE & FAX	554	543	-	-	-
676 - SITE RESTORATION Total	305,319	309,340	41,500	126,650	123,500

===== PAGE 105 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
770-75800-679-000-000000-00 - WHOLESALE: SEWER DALLAS	1,608,468	1,340,776	1,517,909	1,517,910	1,600,000
770-75810-679-000-000000-00 - WHOLESALE: SEWER SURCHARGES	-	-	109,000	109,000	50,000
770-75820-679-000-000000-00 - WHOLESALE: SEWER MESQUITE	202,878	254,636	370,071	370,071	370,071
679 - WHOLESALE COSTS Total	1,811,346	1,595,412	1,996,980	1,996,981	2,020,071

===== PAGE 106 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
770-74160-687-000-000000-00 - BAD DEBT EXPENSE	2,783	-	-	-	-
687 - UTL BILLING & METER SERVICES Total	2,783	-	-	-	-

===== PAGE 107 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
770-76300-881-000-000000-00 - CAPITAL, IMPROVEMENTS	-	-	700,000	-	-
770-76600-881-000-000000-00 - CAPITAL, INFRASTRUCTURE	-	-	1,413,602	780,000	2,033,602
770-76700-881-000-000000-00 - CONSTRUCTION IN PROGRESS - EXP	-	-	100,000	100,000	71,100
881 - CAPITAL OUTLAY Total	-	-	2,213,602	880,000	2,104,702

===== PAGE 108 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
770-79100-991-000-000000-00 - TRANSFER TO GENERAL FUND	377,076	356,443	364,129	364,129	364,129
770-79870-991-000-000000-00 - TRANS TO VEH REPL PROG - WW	6,528	6,595	-	-	-
991 - TRANSFERS OUT Total	383,604	363,038	364,129	364,129	364,129

===== PAGE 109 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
780-64800-000-000-000000-00 - TRASH SERVICE RESIDENTIAL	1,530,904	1,769,111	1,750,000	1,950,000	1,900,000
780-64820-000-000-000000-00 - TRASH SERVICE COMMERCIAL	1,644,563	1,870,049	1,850,000	2,130,000	1,850,000
780-64840-000-000-000000-00 - TRASH SERVICE ROLLOFF	993,343	1,142,135	1,000,000	1,035,000	1,000,000
780-66100-000-000-000000-00 - INTEREST EARNED	1,257	54,033	2,000	2,000	50,000
780-67150-000-000-000000-00 - DISCOUNTS TAKEN	1,534	1,798	1,200	1,200	1,200
780-77260-000-000-000000-00 - DEPRECIATION, EQUIPMENT	30,337	31,260	-	-	-
000 - NON-DEPARTMENTAL Total	4,201,939	4,868,386	4,603,200	5,118,200	4,801,200

===== PAGE 110 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
780-71100-678-000-000000-00 - SALARIES REGULAR	62,455	59,496	-	-	-
780-71190-678-000-000000-00 - COMP ABSENCES ADJ	47,248	-	-	-	-
780-71200-678-000-000000-00 - LONGEVITY	1,440	3,024	-	-	-
780-71300-678-000-000000-00 - CERTIFICATION PAY	19	656	-	-	-
780-71500-678-000-000000-00 - OVERTIME REGULAR	1	3,487	-	-	-
780-71600-678-000-000000-00 - TMRS	9,085	10,077	-	-	-
780-71650-678-000-000000-00 - SOCIAL SECURITY	3,919	3,954	-	-	-
780-71670-678-000-000000-00 - MEDICARE	917	925	-	-	-
780-71700-678-000-000000-00 - HEALTH INSURANCE	9,777	6,590	-	-	-
780-71750-678-000-000000-00 - WORKERS COMPENSATION INSURANCE	1,260	1,078	-	-	-
780-72000-678-000-000000-00 - SUPPLIES	-	653	500	500	500
780-72400-678-000-000000-00 - GASOLINE & DIESEL FUEL	4,447	3,802	3,515	3,515	3,515
780-72700-678-000-000000-00 - SMALL TOOLS & EQUIPMENT	-	354	1,000	1,000	1,000
780-72800-678-000-000000-00 - UNIFORMS & SAFETY GEAR	639	313	1,000	1,000	1,000
780-73000-678-000-000000-00 - MAINTENANCE	-	-	-	8,000	8,000
780-73050-678-000-000000-00 - MAINTENANCE, AGREEMENTS	400	-	-	-	-
780-73200-678-000-000000-00 - MAINTENANCE, EQUIPMENT	-	887	-	-	-
780-73600-678-000-000000-00 - LICENSES AND FEES	-	-	500	500	500
780-73670-678-000-000000-00 - LEASE FOR MINOR EQUIPMENT	397	158	350	350	350
780-74040-678-000-000000-00 - ADVERTISING / PROMOTIONS	-	-	1,500	1,500	1,500
780-74560-678-000-000000-00 - INSURANCE, GENERAL LIABILITY	8,700	10,712	8,700	11,888	8,700
780-74740-678-000-000000-00 - TRAINING EXPENSES	-	-	1,000	1,000	1,000
780-75200-678-000-000000-00 - UTL, CELL PHONE & DATA CARDS	1,270	1,017	-	-	-
678 - SOLID WASTE MAINTENANCE Total	151,973	107,182	18,065	29,253	26,065

===== PAGE 111 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY Account	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025	FY 2025 FY 2024 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
THE CITY OF BALCH SPRINGS GROWING COMMUNITY Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Budget Projections	FY 2026 Proposed Budget
780-75910-679-000-000000-00 - WHOLESALE: SW RESIDENTIAL	1,399,103	1,281,160	1,397,546	1,500,000
780-75920-679-000-000000-00 - WHOLESALE: SW COMMERCIAL	2,193,848	2,608,845	2,687,263	2,800,000
780-75940-679-000-000000-00 - WHOLESALE: SW BRUSH	5,207	4,818	10,900	17,900
679 - WHOLESALE COSTS Total	3,598,157	3,894,823	4,095,708	4,325,000

===== PAGE 112 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
780-74160-687-000-000000-00 - BAD DEBT EXPENSE	10,732	-	-	-	-
687 - UTL BILLING & METER SERVICES Total	10,732	-	-	-	-

===== PAGE 113 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY Account 780-76400-881-000-000000-00 - CAPITAL, EQUIPMENT 881 - CAPITAL OUTLAY Total	City of Batch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
881 - CAPITAL OUTLAY Total	(18,647)	-	-	-	-

===== PAGE 114 ===== Page 120 of 127

Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
780-79100-991-000-000000-00 - TRANSFER TO GENERAL FUND	289,145	332,440	350,904	350,904	350,904
780-79880-991-000-000000-00 - TRANS TO VEH REPL PROG - SW	6,491	6,533	-	-	-
991 - TRANSFERS OUT Total	295,636	338,973	350,904	350,904	350,904

THE CITY OF BALCH SPRINGS GROWING COMMUNITY

City or Batch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025

City of Balch Springs ===== PAGE 115 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
790-64880-000-000-000000-00 - DRAINAGE SERVICE	353,998	404,027	420,000	477,549	420,000
790-66100-000-000-000000-00 - INTEREST EARNED	-	6,891	6,000	11,000	5,000
790-77260-000-000-000000-00 - DEPRECIATION, EQUIPMENT	557	2,317	-	-	-
000 - NON-DEPARTMENTAL Total	354,555	413,235	426,000	488,549	425,000

===== PAGE 116 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
790-71100-673-000-000000-00 - SALARIES REGULAR	-	16,435	134,142	134,143	133,646
790-71300-673-000-000000-00 - CERTIFICATION PAY	-	-	-	-	3,600
790-71500-673-000-000000-00 - OVERTIME REGULAR	-	4,469	-	7,500	7,068
790-71600-673-000-000000-00 - TMRS	-	3,011	22,898	22,899	24,020
790-71650-673-000-000000-00 - SOCIAL SECURITY	-	1,126	8,317	8,317	8,725
790-71670-673-000-000000-00 - MEDICARE	-	263	1,945	1,946	2,041
790-71700-673-000-000000-00 - HEALTH INSURANCE	-	214	47,494	47,495	38,225
790-71750-673-000-000000-00 - WORKERS COMPENSATION INSURANCE	-	881	-	-	-
790-72000-673-000-000000-00 - SUPPLIES	566	1,431	5,000	5,000	5,000
790-72300-673-000-000000-00 - CHEMICALS	-	1,730	-	-	-
790-72400-673-000-000000-00 - GASOLINE & DIESEL FUEL	-	-	-	3,500	-
790-72700-673-000-000000-00 - SMALL TOOLS & EQUIPMENT	8,054	4,977	5,000	5,000	5,000
790-72800-673-000-000000-00 - UNIFORMS & SAFETY GEAR	1,003	884	1,500	1,500	1,500
790-73170-673-000-000000-00 - MAINTENANCE, DRAINAGE	26,014	77,211	-	-	-
790-73470-673-000-000000-00 - MAINTENANCE, STORM WATER MGMT	-	11,522	21,500	21,500	-
790-73650-673-000-000000-00 - RENTAL EXPENSE	-	-	20,000	20,000	20,000
790-74150-673-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	-	150	-
790-74350-673-000-000000-00 - CONTRACTED SERVICES	-	-	-	-	150,000
673 - STORM DRAINAGE Total	35,636	124,155	267,796	278,950	398,825

===== PAGE 117 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Batch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
790-74160-687-000-000000-00 - BAD DEBT EXPENSE	1,391	-	-	-	-
687 - UTL BILLING & METER SERVICES Total	1,391	-	-	-	-

===== PAGE 118 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY Account 790-76400-881-000-000000-00 - CAPITAL, EQUIPMENT 881 - CAPITAL OUTLAY Total	City of Batch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025	FY 2025 Revised Budget FY 2025 Projections	FY 2026 Proposed Budget FY 2026 Proposed Budget 30,000
	FY 2023 Actuals	FY 2024 Actuals

===== PAGE 119 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
860-66100-000-000-000000-00 - INTEREST EARNED	7	7	-	-	-
860-68500-000-000-000000-00 - INSURANCE REFUND	-	-	-	12,800	-
860-69760-000-000-000000-00 - TRANSFER FROM WATER FUND	61,110	71,433	49,626	49,626	49,626
860-77270-000-000-000000-00 - DEPRECIATION, VEHICLES	32,390	54,379	-	-	-
000 - NON-DEPARTMENTAL Total	93,507	125,819	49,626	62,426	49,626
860-73310-110-000-000000-00 - MAINTENANCE, LEASED VEHICLES	906	380	-	-	-
860-76500-110-000-000000-00 - CAPITAL, VEHICLES	9,206	(48,913)	-	-	-
110 - CITY MANAGER Total	10,112	(48,533)	-	-	-
860-73310-671-000-000000-00 - MAINTENANCE, LEASED VEHICLES	664	690	-	-	-
860-76500-671-000-000000-00 - CAPITAL, VEHICLES	(54,396)	24,918	15,728	15,728	15,728
671 - WATER ADMINISTRATION Total	(53,732)	25,608	15,728	15,728	15,728
860-73310-672-000-000000-00 - MAINTENANCE, LEASED VEHICLES	2,725	3,402	-	-	-
860-76500-672-000-000000-00 - CAPITAL, VEHICLES	38,444	59,312	30,605	30,605	30,605
672 - WATER DISTRIBUTION Total	41,169	62,713	30,605	30,605	30,605

===== PAGE 120 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
870-69770-000-000-0000000-00 - TRANSFER FROM WASTEWATER FUND	6,528	6,595	-	-	-
870-77270-000-000-0000000-00 - DEPRECIATION, VEHICLES	1,938	3,769	-	-	-
000 - NON-DEPARTMENTAL Total	8,466	10,364	-	-	-
870-73310-675-000-0000000-00 - MAINTENANCE, LEASED VEHICLES	1,117	271	-	-	-
870-76500-675-000-0000000-00 - CAPITAL, VEHICLES	(0)	1	-	-	-
675 - SEWER COLLECTION Total	1,117	272	-	-	-

===== PAGE 121 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
880-69780-000-000-0000000-00 - TRANS FROM SOLID WASTE DISP.	6,491	6,533	-	-	-
880-77270-000-000-0000000-00 - DEPRECIATION, VEHICLES	1,929	3,745	-	-	-
000 - NON-DEPARTMENTAL Total	8,421	10,279	-	-	-
880-73310-678-000-0000000-00 - MAINTENANCE, LEASED VEHICLES	694	694	-	-	-
880-76500-678-000-0000000-00 - CAPITAL, VEHICLES	(3)	(0)	-	-	-
678 - SOLID WASTE MAINTENANCE Total	691	694	-	-	-

===== PAGE 122 ===== ## DEBT SERVICE ===== PAGE 123 =====

THE CITY OF BALCH SPRINGS FY 2026 PROPOSED BUDGET SEPTEMBER 8, 2025 DEBT SERVICE FUND SUMMARY
Description	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projection	FY 2026 Proposed Budget	Change	% Change
Beginning Fund Balance	453,784	560,733	721,133	721,133	858,211	137,078	19.01%

Revenues
Property Tax	705,668	752,281	664,401	651,853	701,968	37,567	5.65%
Miscellaneous:
Investment Earnings	22,781	31,320	15,000	30,000	15,000	-	0.00%
TOTAL REVENUES	728,449	783,601	679,401	681,853	716,968	37,567	5.53%

Expenditures
Debt:
Principal	530,000	550,000	490,000	490,000	505,000	15,000	3.06%
Interest and Paying Agent Fees	91,500	73,200	53,950	54,775	701,815	647,865	1200.86%
TOTAL EXPENDITURES	621,500	623,200	543,950	544,775	1,206,815	662,865	121.86%

TOTAL REVENUES OVER EXPENDITURES	106,949	160,401	135,451	137,078	(489,847)	(625,298)	-461.64%

TOTAL REVENUES OVER EXPENDITURES	106,949	160,401	135,451	137,078	(489,847)	(625,298)	-461.64%
ENDING FUND BALANCE	560,733	721,133	856,584	858,211	368,364	(488,220)	-57.00%

===== PAGE 124 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
500-61100-000-000-000000-00 - PROP TAX REV CURR	678,927	736,823	634,401	633,017	686,968
500-61120-000-000-000000-00 - PROP TAX REV DELQ	12,382	4,056	15,000	7,627	5,000
500-61140-000-000-000000-00 - PROP TAX REV PEN & INTR	14,359	11,402	15,000	11,209	10,000
500-66100-000-000-000000-00 - INTEREST EARNED	22,781	31,320	15,000	30,000	15,000
000 - NON-DEPARTMENTAL Total	728,449	783,601	679,401	681,853	716,968
500-78020-761-000-000000-00 - PAYING AGENT FEES	500	750	750	1,575	1,525
500-78120-761-000-000000-00 - PRINCIPAL, CITY GO'S 2012	530,000	550,000	490,000	490,000	505,000
500-78620-761-000-000000-00 - INTEREST, CITY GO'S 2012	91,000	72,450	53,200	53,200	36,050
500-78625-761-000-000000-00 - INTEREST, CITY CO 2025	-	-	-	-	664,240
761 - DEBT SERVICE Total	621,500	623,200	543,950	544,775	1,206,815

===== PAGE 125 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
540-66100-000-000-000000-00 - INTEREST EARNED	-	19	-	-	-
540-68850-000-302-000000-00 - CONTRIBUTED DEBT SERVICE	139,283	89,712	134,278	134,279	161,906
540-69100-000-302-000000-00 - TRANSFER FROM GENERAL FUND	32,605	52,535	34,707	34,707	-
540-69300-000-302-000000-00 - TRANSFER FROM TIRZ FUND	46,862	76,757	50,015	50,015	56,844
000 - NON-DEPARTMENTAL Total	218,750	219,023	219,000	219,001	218,750
540-78020-761-302-000000-00 - PAYING AGENT FEES	750	-	750	750	750
540-78190-761-302-000000-00 - PRINCIPAL, CITY CO 2019	95,000	100,000	105,000	105,000	110,000
540-78690-761-302-000000-00 - INTEREST, CITY CO 2019	123,750	119,000	114,000	114,000	108,750
761 - DEBT SERVICE Total	219,500	219,000	219,750	219,750	219,500

===== PAGE 126 =====

THE CITY OF	FY 2025-2026 Budget
BALCH SPRINGS	Debt Service
GROWING COMMUNITY	All Funds

Account	Description	FY26 Proposed	Comments
100-78050-761-000-000000-00	PRINCIPAL, LEASED EQ	396,369
		146,679	US BANCORP-FIRE TRUCK
		28,126	SANTANDER-PUMPER TRUCK
		221,565	TIB-FIRE ENFORCER AERIAL & PUMPER
100-78550-761-000-000000-00	INTEREST, LEASED EQU	98,298
		4,092	US BANCORP-FIRE TRUCK
		7,847	SANTANDER-PUMPER TRUCK
		86,358	TIB-FIRE ENFORCER AERIAL & PUMPER
	SUB TOTAL	494,667
500-78020-761-000-000000-00	PAYING AGENT FEES	1,575	CITY GO SERIES 2012
500-78120-761-000-000000-00	PRINCIPAL, CITY GO'S	505,000	CITY GO SERIES 2012
500-78620-761-000-000000-00	INTEREST, CITY GO'S	36,050	CITY GO SERIES 2012
500-78625-761-000-000000-00	INTEREST, CITY GO'S	664,240	CITY GO SERIES 2025
	SUB TOTAL	1,206,865
520-78020-761-000-000000-00	PAYING AGENT FEES	400	2021 SALES TAX REV REF
520-78170-761-000-000000-00	PRINCIPAL, REF EDC A	205,000	2021 SALES TAX REV REF
520-78680-761-000-000000-00	INTEREST, REF EDC A	30,228	2021 SALES TAX REV REF
	SUB TOTAL	235,628
530-78020-761-000-000000-00	PAYING AGENT FEES	400	PARKS BOND
530-78195-761-000-000000-00	PRINCIPAL, EDC B BON	90,000	PARKS BOND
530-78619-761-000-000000-00	INTEREST, EDC B BOND	83,000	PARKS BOND
	SUB TOTAL	173,400
540-78020-761-302-000000-00	PAYING AGENT FEES	750	COMB TAX REV 2019 HILWOOD
540-78190-761-302-000000-00	PRINCIPAL, CITY CO 2	110,000	COMB TAX REV 2019 HILWOOD
540-78690-761-302-000000-00	INTEREST, CITY CO 20	108,750	COMB TAX REV 2019 HILWOOD
	SUB TOTAL	219,500
760-38160-000-000-000000-00	BONDS REV WATER 2016 CURR	560,000	2016 UTIL REF BOND
760-38180-000-000-000000-00	LEASES SMART METER AMI, CURR	293,047	BANK OF AMERICA LEASING-AMI SMART METERS
760-78020-761-000-000000-00	PAYING AGENT FEES	750	2016 UTIL REF BOND
760-78550-761-000-000000-00	INTEREST, LEASED EQU	25,429	BANK OF AMERICA LEASING-AMI SMART METERS
760-78660-761-000-000000-00	INTEREST, REF WATER	70,195	2016 UTIL REF BOND
	SUB TOTAL	949,421

Grand Total

3,279,481

===== PAGE 127 ===== ## ECONOMIC DEVELOPMENT CORP

===== PAGE 128 =====

Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
120-61200-000-000-000000-00 - SALESTAX	1,502,555	1,481,971	1,475,000	1,475,000	1,440,000
120-66100-000-000-000000-00 - INTEREST EARNED	9,327	16,017	15,000	15,000	12,000
000 - NON-DEPARTMENTAL Total	1,511,881	1,497,987	1,490,000	1,490,000	1,452,000

City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025 THE CITY OF BALCH SPRINGS ===== PAGE 129 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget GROWING COMMUNITY SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
120-71100-111-000-000000-00 - SALARIES REGULAR	106,061	84,211	169,223	169,224	157,071
120-71200-111-000-000000-00 - LONGEVITY	1,546	774	590	591	336
120-71300-111-000-000000-00 - CERTIFICATION PAY	4,183	1,941	2,610	2,610	3,300
120-71370-111-000-000000-00 - ONE TIME TENURE ADJUSTMENT	1,122	-	-	-	-
120-71400-111-000-000000-00 - CAR ALLOWANCES	563	785	480	480	1,200
120-71500-111-000-000000-00 - OVERTIME REGULAR	185	898	-	3,500	1,386
120-71600-111-000-000000-00 - TMRS	16,060	13,435	29,332	29,332	27,311
120-71650-111-000-000000-00 - SOCIAL SECURITY	6,798	5,224	10,654	10,654	9,920
120-71670-111-000-000000-00 - MEDICARE	1,590	1,222	2,492	2,492	2,320
120-71700-111-000-000000-00 - HEALTH INSURANCE	12,348	5,510	22,072	22,073	29,685
120-71750-111-000-000000-00 - WORKERS COMPENSATION INSURANCE	248	226	-	-	-
120-72000-111-000-000000-00 - SUPPLIES	3,049	3,163	3,500	3,500	3,500
120-72400-111-000-000000-00 - GASOLINE & DIESEL FUEL	276	703	-	100	-
120-72700-111-000-000000-00 - SMALL TOOLS & EQUIPMENT	1,574	658	2,900	2,900	2,900
120-72800-111-000-000000-00 - UNIFORMS & SAFETY GEAR	434	49	1,600	1,600	1,600
120-74020-111-000-000000-00 - ACCOUNTING SERVICES	-	-	10,000	10,000	10,000
120-74040-111-000-000000-00 - ADVERTISING / PROMOTIONS	125	-	-	-	-
120-74150-111-000-000000-00 - EMPLOYEE ENGAGEMENT	-	-	2,500	2,500	2,500
120-74320-111-000-000000-00 - CONSULTANT	-	14,450	-	-	-
120-74350-111-000-000000-00 - CONTRACTED SERVICES	23,126	29,382	150,000	150,000	150,000
120-74440-111-000-000000-00 - DUES & SUBSCRIPTIONS	7,087	9,702	10,300	10,300	10,300
120-74560-111-000-000000-00 - INSURANCE, GENERAL LIABILITY	5,000	5,336	4,900	4,900	4,900
120-74600-111-000-000000-00 - LEGAL FEES	10,346	10,208	12,000	12,000	12,000
120-74610-111-000-000000-00 - MEALS FOR MEETINGS	2,679	2,840	3,000	3,000	3,000
120-74650-111-000-000000-00 - POSTAGE & SHIPPING	-	283	700	700	700
120-74740-111-000-000000-00 - TRAINING EXPENSES	4,341	4,764	15,000	15,000	15,000
120-74800-111-000-000000-00 - TRAVEL FOR TRAINING	3,061	2,317	-	-	-
120-75200-111-000-000000-00 - UTL, CELL PHONE & DATA CARDS	4,163	3,076	3,000	3,000	3,000
111 - EDC ADMINISTRATION Total	215,963	201,155	456,853	460,456	451,929

===== PAGE 130 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
120-73550-451-000-000000-00 - INCENTIVE PROJECTS	-	-	400,000	400,000	400,000
120-74040-451-000-000000-00 - ADVERTISING / PROMOTIONS	60,660	39,475	50,000	50,000	50,000
120-74310-451-000-000000-00 - BUSINESS RETENTION GRANTS	-	-	100,000	100,000	100,000
120-74350-451-000-000000-00 - CONTRACTED SERVICES	-	-	50,000	50,000	50,000
120-74480-451-000-000000-00 - ENGINEERING FEES	-	7,000	-	-	-
120-74490-451-000-000000-00 - FACADE PROGRAM	10,000	-	50,000	50,000	50,000
120-76600-451-000-000000-00 - CAPITAL, INFRASTRUCTURE	-	-	50,000	50,000	50,000
451 - EDC ECON DEVELOPMENT Total	70,660	46,475	700,000	700,000	700,000

===== PAGE 131 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
120-79050-991-000-000000-00 - TRNSF TO CITY FOR CAPITAL PROJ	-	400,000	1,500,000	1,725,000	700,000
120-79100-991-000-000000-00 - TRANSFER TO GENERAL FUND	165,000	165,000	400,000	400,000	400,000
120-79520-991-000-000000-00 - TRANSFER TO EDC/A DEBT SERV	233,628	230,828	233,428	233,428	235,628
120-79540-991-000-000000-00 - TRANSFER TO TAX INC DEBT SERV	139,283	89,712	134,278	134,278	161,906
991 - TRANSFERS OUT Total	537,911	885,540	2,267,706	2,492,706	1,497,534

===== PAGE 132 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
130-61200-000-000-000000-00 - SALESTAX	1,502,555	1,481,971	1,475,000	1,475,000	1,440,000
130-66100-000-000-000000-00 - INTEREST EARNED	5,214	9,822	10,000	10,000	7,500
130-67300-000-000-000000-00 - LOAN REPAYMENTS	130,000	-	-	-	-
000 - NON-DEPARTMENTAL Total	1,637,769	1,491,793	1,485,000	1,485,000	1,447,500

===== PAGE 133 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
130-71100-111-000-000000-00 - SALARIES REGULAR	106,061	86,680	169,718	169,719	56,890
130-71200-111-000-000000-00 - LONGEVITY	1,546	774	590	591	336
130-71300-111-000-000000-00 - CERTIFICATION PAY	4,183	1,941	3,570	3,570	3,060
130-71400-111-000-000000-00 - CAR ALLOWANCES	563	785	1,440	1,440	960
130-71500-111-000-000000-00 - OVERTIME REGULAR	-	59	-	2,500	1,386
130-71600-111-000-000000-00 - TMRS	16,034	13,422	29,580	29,581	10,169
130-71650-111-000-000000-00 - SOCIAL SECURITY	6,786	5,218	10,744	10,744	3,692
130-71670-111-000-000000-00 - MEDICARE	1,587	1,221	2,513	2,513	863
130-71700-111-000-000000-00 - HEALTH INSURANCE	12,192	5,495	22,163	22,164	4,550
130-71750-111-000-000000-00 - WORKERS COMPENSATION INSURANCE	248	226	-	-	-
130-72000-111-000-000000-00 - SUPPLIES	3,108	1,233	3,500	3,500	3,499
130-72400-111-000-000000-00 - GASOLINE & DIESEL FUEL	276	703	-	100	-
130-72700-111-000-000000-00 - SMALL TOOLS & EQUIPMENT	1,574	658	2,700	2,700	2,700
130-72800-111-000-000000-00 - UNIFORMS & SAFETY GEAR	463	49	1,600	1,600	1,600
130-74040-111-000-000000-00 - ADVERTISING / PROMOTIONS	125	-	-	-	-
130-74320-111-000-000000-00 - CONSULTANT	-	1,500	-	-	-
130-74350-111-000-000000-00 - CONTRACTED SERVICES	6,893	18,347	150,000	150,000	150,000
130-74440-111-000-000000-00 - DUES & SUBSCRIPTIONS	6,952	10,402	10,300	10,361	10,300
130-74560-111-000-000000-00 - INSURANCE, GENERAL LIABILITY	5,000	5,336	4,850	4,850	4,850
130-74580-111-000-000000-00 - LEGAL ADVERTISING /PROMOTIONS	431	1,181	900	1,500	900
130-74600-111-000-000000-00 - LEGAL FEES	14,001	13,144	12,000	12,000	12,000
130-74610-111-000-000000-00 - MEALS FOR MEETINGS	2,780	1,701	3,000	3,000	3,000
130-74650-111-000-000000-00 - POSTAGE & SHIPPING	-	292	-	-	-
130-74740-111-000-000000-00 - TRAINING EXPENSES	4,341	4,465	15,000	15,000	15,000
130-74800-111-000-000000-00 - TRAVEL FOR TRAINING	1,876	2,317	-	-	-
130-75200-111-000-000000-00 - UTL, CELL PHONE & DATA CARDS	4,306	2,713	3,000	3,000	3,000
111 - EDC ADMINISTRATION Total	201,326	179,859	447,169	450,433	288,755

===== PAGE 134 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
130-73550-451-000-000000-00 - INCENTIVE PROJECTS	-	-	400,000	400,000	400,000
130-74040-451-000-000000-00 - ADVERTISING / PROMOTIONS	69,577	48,033	59,000	59,000	59,000
130-74280-451-000-000000-00 - COMMUNITY DEVELOPMENT	-	-	175,000	175,000	175,000
130-74480-451-000-000000-00 - ENGINEERING FEES	17,476	387,184	-	-	-
130-74670-451-000-000000-00 - PROFESSIONAL FEES	-	-	1,500	1,500	1,500
130-74770-451-000-000000-00 - TRANSIT SYSTEM	140,816	162,190	165,000	165,000	168,000
451- ECONOMIC DEVELOPMENT Total	227,868	597,406	800,500	800,500	803,500
130-72000-451-651-000000-00 - SUPPLIES	2,367	4,828	4,800	4,800	4,800
130-72700-451-651-000000-00 - SMALL TOOLS & EQUIPMENT	-	-	2,400	2,400	2,400
130-72800-451-651-000000-00 - UNIFORMS & SAFETY GEAR	2,733	2,569	3,100	3,100	3,100
130-74040-451-651-000000-00 - ADVERTISING / PROMOTIONS	796	717	800	800	800
130-74350-451-651-000000-00 - CONTRACTED SERVICES	-	43	1,000	1,000	1,000
130-74440-451-651-000000-00 - DUES & SUBSCRIPTIONS	350	350	485	485	485
130-74600-451-651-000000-00 - LEGAL FEES	-	-	388	388	388
130-74610-451-651-000000-00 - MEALS FOR MEETINGS	611	539	600	600	600
130-74650-451-651-000000-00 - POSTAGE & SHIPPING	255	-	200	200	200
130-74740-451-651-000000-00 - TRAINING EXPENSES	491	145	1,550	1,550	1,550
130-74800-451-651-000000-00 - TRAVEL FOR TRAINING	1,050	-	-	-	-
451- ECONOMIC DEVELOPMENT Total	8,653	9,191	15,323	15,323	15,323
451 - EDC ECON DEVELOPMENT Total	236,521	606,597	815,823	815,823	818,823

===== PAGE 135 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
130-79050-991-000-000000-00 - TRNSF TO CITY FOR CAPITAL PROJ	-	572,830	1,877,500	1,802,500	1,100,000
130-79100-991-000-000000-00 - TRANSFER TO GENERAL FUND	165,000	165,000	600,000	600,000	600,000
130-79530-991-000-000000-00 - TRANSFER TO EDC/B DEBT SERV	172,750	170,000	178,800	178,800	173,400
991 - TRANSFERS OUT Total	337,750	907,830	2,656,300	2,581,300	1,873,400

===== PAGE 136 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
520-66100-000-000-000000-00 - INTEREST EARNED	372	420	250	500	250
520-69120-000-000-000000-00 - TRANS FROM ECON DEV TYPE A	233,628	230,828	233,428	233,428	235,628
000 - NON-DEPARTMENTAL Total	234,000	231,248	233,678	233,928	235,878
520-78020-761-000-000000-00 - PAYING AGENT FEES	400	400	400	400	400
520-78170-761-000-000000-00 - PRINCIPAL, REF EDC A BOND 2021	180,000	185,000	195,000	195,000	205,000
520-78680-761-000-000000-00 - INTEREST, REF EDC A BOND 2021	52,628	45,428	38,028	38,028	30,228
761 - DEBT SERVICE Total	233,028	230,828	233,428	233,428	235,628

===== PAGE 137 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
530-66100-000-000-000000-00 - INTEREST EARNED	8,882	10,824	5,000	9,500	5,000
530-69130-000-000-000000-00 - TRANS FROM ECON DEV TYPE B	172,750	170,000	178,800	178,800	173,400
000 - NON-DEPARTMENTAL Total	181,632	180,824	183,800	188,300	178,400
530-78020-761-000-000000-00 - PAYING AGENT FEES	400	400	400	400	400
530-78195-761-000-000000-00 - PRINCIPAL, EDC B BONDS 2019	80,000	80,000	85,000	85,000	90,000
530-78619-761-000-000000-00 - INTEREST, EDC B BONDS 2019	92,000	89,600	86,400	86,400	83,000
761 - DEBT SERVICE Total	172,400	170,000	171,800	171,800	173,400

===== PAGE 138 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
610-66100-000-000-000000-00 - INTEREST EARNED	2,318	223,053	10,000	10,000	300,000
610-68000-000-000-000000-00 - OTHER FINANCING SOURCES(USES):	10,678	-	-	-	-
610-69100-000-000-000000-00 - TRANSFER FROM GENERAL FUND	5,235,084	1,234,280	-	-	-
620-66100-000-000-000000-00 - INTEREST EARNED	2,405	2,683	2,000	2,000	2,000
000 - NON-DEPARTMENTAL Total	5,250,485	1,460,017	12,000	12,000	302,000
620-74350-451-401-000000-00 - CONTRACTED SERVICES	-	-	30,000	30,000	30,000
620-74440-451-401-000000-00 - DUES & SUBSCRIPTIONS	-	-	10,000	10,000	10,000
620-74480-451-401-000000-00 - ENGINEERING FEES	-	-	50,000	50,000	50,000
620-74600-451-401-000000-00 - LEGAL FEES	-	-	10,000	10,000	10,000
620-76600-451-401-000000-00 - CAPITAL, INFRASTRUCTURE	-	-	68,000	68,000	68,000
620-73550-451-403-000000-00 - INCENTIVE PROJECTS	-	-	200,000	200,000	200,000
620-74350-451-403-000000-00 - CONTRACTED SERVICES	-	-	25,000	25,000	25,000
620-74440-451-403-000000-00 - DUES & SUBSCRIPTIONS	-	-	10,000	10,000	10,000
620-74480-451-403-000000-00 - ENGINEERING FEES	-	-	100,000	100,000	100,000
620-74600-451-403-000000-00 - LEGAL FEES	-	-	10,000	10,000	10,000
620-76600-451-403-000000-00 - CAPITAL, INFRASTRUCTURE	-	-	150,000	150,000	150,000
451 - EDC ECON DEVELOPMENT Total	-	-	663,000	663,000	663,000

===== PAGE 139 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Batch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
630-79100-991-000-000000-00 - TRANSFER TO GENERAL FUND	-	-	175,196	-	-
991 - TRANSFERS OUT Total	-	-	175,196	-	-

===== PAGE 140 ===== ## SPECIAL REVENUE FUNDS

===== PAGE 141 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
160-65010-000-000-000000-00 - FINES STATE CODE VIOLATIONS	219	314	-	700	-
000 - NON-DEPARTMENTAL Total	219	314	-	700	-

===== PAGE 142 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
210-65010-000-000-000000-00 - FINES STATE CODE VIOLATIONS	6,002	5,327	5,000	12,800	7,500
210-66100-000-000-000000-00 - INTEREST EARNED	94	112	100	100	100
000 - NON-DEPARTMENTAL Total	6,097	5,439	5,100	12,900	7,600
210-72250-223-000-000000-00 - BULLET PROOF VEST	-	-	-	-	3,000
223 - CITY MARSHAL Total	-	-	-	-	3,000
210-72000-224-000-000000-00 - SUPPLIES	-	330	1,805	1,805	3,900
210-72700-224-000-000000-00 - SMALL TOOLS & EQUIPMENT	-	-	1,395	1,395	2,855
210-73400-224-000-000000-00 - MAINTENANCE, SECURITY SYSTEMS	1,095	-	-	-	-
224 - MUNICIPAL COURT Total	1,095	330	3,200	3,200	6,755

===== PAGE 143 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
220-65010-000-000-000000-00 - FINES STATE CODE VIOLATIONS	5,979	4,950	4,500	10,000	4,500
220-65060-000-000-000000-00 - TIME PAYMENT FEE	4,983	5,304	-	10,000	-
220-66100-000-000-000000-00 - INTEREST EARNED	-	6	-	30	-
000 - NON-DEPARTMENTAL Total	10,963	10,261	4,500	20,030	4,500
220-73450-224-000-000000-00 - MAINTENANCE, SOFTWARE	23,384	-	-	-	-
220-73670-224-000-000000-00 - LEASE FOR MINOR EQUIPMENT	1,177	-	-	-	-
224 - MUNICIPAL COURT Total	24,561	-	-	-	-

===== PAGE 144 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
230-65010-000-000-0000000-00 - FINES STATE CODE VIOLATIONS	5,837	5,287	5,000	5,000	7,750
230-66100-000-000-0000000-00 - INTEREST EARNED	10	15	-	25	-
000 - NON-DEPARTMENTAL Total	5,847	5,302	5,000	5,025	7,750
230-72000-224-000-0000000-00 - SUPPLIES	568	415	900	900	1,000
230-74440-224-000-0000000-00 - DUES & SUBSCRIPTIONS	-	-	500	500	500
230-74740-224-000-0000000-00 - TRAINING EXPENSES	-	250	1,030	1,030	1,014
230-74800-224-000-0000000-00 - TRAVEL FOR TRAINING	-	130	-	-	-
230-75250-224-000-0000000-00 - UTL, TELEPHONE & FAX	1,653	1,553	-	-	-
224 - MUNICIPAL COURT Total	2,222	2,348	2,430	2,430	2,514

===== PAGE 145 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
240-61400-000-000-000000-00 - HOTEL OCCUPANCY TAX	234,532	277,495	215,000	280,000	250,000
240-64490-000-000-000000-00 - VENDOR REVENUE	2,031	6,131	2,000	2,000	1,250
240-66100-000-000-000000-00 - INTEREST EARNED	1,029	17,447	1,000	1,000	20,000
000 - NON-DEPARTMENTAL Total	237,593	301,074	218,000	283,000	271,250
240-72000-449-000-000000-00 - SUPPLIES	-	432	-	-	-
240-73000-449-000-000000-00 - MAINTENANCE	-	-	-	100,000	-
240-73100-449-000-000000-00 - MAINTENANCE, BUILDINGS	16,190	-	-	-	-
240-74040-449-000-000000-00 - ADVERTISING / PROMOTIONS	1,810	31,733	73,500	73,500	73,500
240-74130-449-000-000000-00 - ART PROMOTION PROJECTS	1,416	-	50,000	50,000	50,000
240-74210-449-000-000000-00 - CITY SPONSORED COMM EVENT	-	5,627	100,000	100,000	100,000
240-74280-449-000-000000-00 - COMMUNITY DEVELOPMENT	3,395	2,350	30,000	30,000	30,000
240-76400-449-000-000000-00 - CAPITAL, EQUIPMENT	-	100,000	-	-	-
240-71100-449-491-000000-00 - SALARIES REGULAR	542	34,179	-	-	-
240-71120-449-491-000000-00 - SALARIES PART TIME	25,679	-	-	-	-
240-71200-449-491-000000-00 - LONGEVITY	72	108	-	-	-
240-71500-449-491-000000-00 - OVERTIME REGULAR	-	2,064	-	-	-
240-71600-449-491-000000-00 - TMRS	3,740	5,305	-	-	-
240-71650-449-491-000000-00 - SOCIAL SECURITY	1,580	2,232	-	-	-
240-71670-449-491-000000-00 - MEDICARE	370	502	-	-	-
240-71700-449-491-000000-00 - HEALTH INSURANCE	4,483	5,360	-	-	-
240-71750-449-491-000000-00 - WORKERS COMPENSATION INSURANCE	58	62	-	-	-
240-72000-449-491-000000-00 - SUPPLIES	999	378	1,450	1,450	1,450
240-72400-449-491-000000-00 - GASOLINE & DIESEL FUEL	61	-	90	90	90
240-72800-449-491-000000-00 - UNIFORMS & SAFETY GEAR	264	267	290	290	290
240-74040-449-491-000000-00 - ADVERTISING / PROMOTIONS	7,934	9,933	9,700	9,700	9,700
240-74350-449-491-000000-00 - CONTRACTED SERVICES	3,574	-	4,000	4,000	4,000
240-74440-449-491-000000-00 - DUES & SUBSCRIPTIONS	1,860	2,290	2,900	2,900	2,900
240-74470-449-491-000000-00 - EVENTS	16,587	19,937	23,200	23,200	23,200
240-74610-449-491-000000-00 - MEALS FOR MEETINGS	84	228	-	-	-
240-74740-449-491-000000-00 - TRAINING EXPENSES	1,034	1,305	970	970	970
240-74800-449-491-000000-00 - TRAVEL FOR TRAINING	1,247	2,015	-	-	-
449 - HOTEL TAX PROGRAMS Total	92,979	226,308	296,100	396,100	296,100

===== PAGE 146 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
250-65085-000-000-000000-00 - FEES VEHICLE REG (DAL CO)	33,258	21,024	30,000	30,000	30,000
250-65110-000-000-000000-00 - SCHOOL CROSSING GUARD PROGRAM	927	851	500	500	2,500
250-65120-000-000-000000-00 - CHILD SAFETY FINE	20	-	-	-	-
250-66100-000-000-000000-00 - INTEREST EARNED	122	162	100	100	100
000 - NON-DEPARTMENTAL Total	34,327	22,036	30,600	30,600	32,600
250-71120-221-000-000000-00 - SALARIES PART TIME	-	609	-	11,100	-
250-71650-221-000-000000-00 - SOCIAL SECURITY	-	38	-	700	-
250-71670-221-000-000000-00 - MEDICARE	-	9	-	200	-
250-71100-221-222-000000-00 - SALARIES REGULAR	-	-	-	11,665	7,948
250-71120-221-222-000000-00 - SALARIES PART TIME	8,599	6,630	-	-	-
250-71200-221-222-000000-00 - LONGEVITY	-	-	-	192	240
250-71600-221-222-000000-00 - TMRS	-	-	1,991	1,992	1,398
250-71650-221-222-000000-00 - SOCIAL SECURITY	533	411	723	724	508
250-71670-221-222-000000-00 - MEDICARE	125	96	169	170	119
250-71700-221-222-000000-00 - HEALTH INSURANCE	-	-	-	38	465
250-71750-221-222-000000-00 - WORKERS COMPENSATION INSURANCE	153	88	-	-	-
250-72000-221-222-000000-00 - SUPPLIES	3,010	-	4,015	4,015	4,015
250-73000-221-222-000000-00 - MAINTENANCE	-	-	-	1,500	1,500
250-73200-221-222-000000-00 - MAINTENANCE, EQUIPMENT	-	480	-	-	-
250-73600-221-222-000000-00 - LICENSES AND FEES	630	-	1,000	1,000	1,000
221 - POLICE Total	13,050	8,360	7,899	33,296	17,193

===== PAGE 147 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
270-66100-000-000-000000-00 - INTEREST EARNED	198	3,572	200	200	4,000
270-69100-000-000-000000-00 - TRANSFER FROM GENERAL FUND	89,083	-	10,000	10,000	10,000
000 - NON-DEPARTMENTAL Total	89,281	3,572	10,200	10,200	14,000

===== PAGE 148 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY Account	City of Batch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025	FY 2025 FY 2024 Revised Actuals	FY 2025 FY 2024 Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
280-66100-000-000-000000-00 - INTEREST EARNED	000 - NON-DEPARTMENTAL Total	6,374	36,141	4,200	100
280-66100-000-000-000000-00 - INTEREST EARNED	000 - NON-DEPARTMENTAL Total	6,374	36,141	4,200	100

===== PAGE 149 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
280-63200-221-271-000000-00 - GRANT PROCEEDS	3,482	5,500	6,000	6,000	6,000
280-72250-221-271-000000-00 - BULLET PROOF VEST	3,355	5,368	8,400	8,400	8,400
280-63200-221-278-000000-00 - GRANT PROCEEDS	2,335	6,385	6,000	6,000	6,000
280-72000-221-278-000000-00 - SUPPLIES	-	-	-	1,500	1,500
280-72100-221-278-000000-00 - AMMUNITION /TASER SUPPLIES	-	-	-	175	-
280-74740-221-278-000000-00 - TRAINING EXPENSES	-	-	9,100	9,100	9,100
221 - POLICE Total	9,172	17,253	29,500	31,175	31,000

===== PAGE 150 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
280-63200-222-274-000000-00 - GRANT PROCEEDS	156,712	-	-	-	-
280-69100-222-274-000000-00 - TRANSFER FROM GENERAL FUND	15,127	-	-	-	-
280-76400-222-274-000000-00 - CAPITAL, EQUIPMENT	171,839	-	-	-	-
280-63200-222-277-000000-00 - GRANT PROCEEDS	5,642	1,425	-	-	-
280-74670-222-277-000000-00 - PROFESSIONAL FEES	2,793	5,825	-	-	-
280-74740-222-277-000000-00 - TRAINING EXPENSES	5,317	5,070	-	-	-
280-63200-222-278-000000-00 - GRANT PROCEEDS	734	1,652	600	600	600
280-72700-222-278-000000-00 - SMALL TOOLS & EQUIPMENT	-	-	650	650	650
280-74740-222-278-000000-00 - TRAINING EXPENSES	185	-	100	100	100
280-74800-222-278-000000-00 - TRAVEL FOR TRAINING	-	649	-	-	-
280-63200-222-279-000000-00 - GRANT PROCEEDS	-	240	-	-	-
222 - FIRE Total	358,348	14,861	1,350	1,350	1,350

===== PAGE 151 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
280-63150-227-273-F10009-00 - FEDERAL FINANCIAL ASSISTANCE	2,965,502	1,451,540	660,000	660,000	-
280-71140-227-273-F10009-09 - SALARIES TEMP EMP	2,711	-	-	-	-
280-71650-227-273-F10009-09 - SOCIAL SECURITY	168	-	-	-	-
280-71670-227-273-F10009-09 - MEDICARE	39	-	-	-	-
280-71750-227-273-F10009-09 - WORKERS COMPENSATION INSURANCE	6	-	-	-	-
280-72330-227-273-F10009-07 - COMPUTERS PRINTERS ETC	65	-	-	-	-
280-72700-227-273-F10009-07 - SMALL TOOLS & EQUIPMENT	12,332	6,973	-	-	-
280-72700-227-273-F10009-10 - SMALL TOOLS & EQUIPMENT	3,039	-	-	-	-
280-72800-227-273-F10009-07 - UNIFORMS & SAFETY GEAR	1,829	-	-	1,816	-
280-73100-227-273-F10009-07 - MAINTENANCE, BUILDINGS	120,316	-	-	-	-
280-73270-227-273-F10009-10 - MAINTENANCE, INFRASTRUCTURE	5,000	-	-	-	-
280-73450-227-273-F10009-10 - MAINTENANCE, SOFTWARE	1,250	229,597	-	-	-
280-73480-227-273-F10009-11 - MAINTENANCE, STREETS	-	393,464	-	-	-
280-74020-227-273-F10009-11 - ACCOUNTING SERVICES	103,000	-	-	-	-
280-74320-227-273-F10009-12 - CONSULTANT	15,000	-	-	-	-
280-74440-227-273-F10009-10 - DUES & SUBSCRIPTIONS	38,171	3,392	-	-	-
280-74520-227-273-F10009-08 - GRANT EXPENDITURES	5,141	-	-	-	-
280-74670-227-273-F10009-11 - PROFESSIONAL FEES	14,125	-	-	-	-
280-76300-227-273-F10009-11 - CAPITAL, IMPROVEMENTS	274,914	2,999,036	-	-	-
280-76400-227-273-F10009-07 - CAPITAL, EQUIPMENT	30,299	3,528	14,706	14,706	-
280-76400-227-273-F10009-10 - CAPITAL, EQUIPMENT	155,782	43,645	-	-	-
280-76700-227-273-F10009-11 - CONSTRUCTION IN PROGRESS - EXP	2,457,229	(1,041,322)	-	-	-
227 - EMERGENCY MANAGEMENT Total	6,205,918	4,089,853	674,706	676,522	-

===== PAGE 152 =====

BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
280-63200-331-000-SM5050-00 - GRANT PROCEEDS	-	-	-	-	500,000
280-76300-331-000-SM0025-00 - CAPITAL, IMPROVEMENTS	-	-	700,000	700,000	-
280-76300-331-000-SM5050-00 - CAPITAL, IMPROVEMENTS	-	-	500,000	-	500,000
280-76600-331-000-SM5050-00 - CAPITAL, INFRASTRUCTURE	-	494,888	-	-	500,000
280-76700-331-273-F10009-11 - CONSTRUCTION IN PROGRESS - EXP	-	-	660,000	660,000	-
280-63100-331-371-000000-00 - CDBG REVENUE	-	494,888	1,200,000	1,200,000	300,000
280-63200-331-372-F10007-00 - GRANT PROCEEDS	29,925	718,070	100,000	100,000	-
280-63200-331-372-F10008-00 - GRANT PROCEEDS	-	-	-	-	20,000
280-63200-331-372-F10010-00 - GRANT PROCEEDS	-	68,463	2,594,050	2,594,050	1,524,810
280-63200-331-372-H14000-00 - GRANT PROCEEDS	-	-	-	-	75,000
280-69100-331-372-F10007-00 - TRANSFER FROM GENERAL FUND	3,228	-	-	-	-
280-69100-331-372-F10008-00 - TRANSFER FROM GENERAL FUND	66,041	-	-	-	-
280-76700-331-372-F10007-00 - CONSTRUCTION IN PROGRESS - EXP	28,540	795,959	541,714	541,714	-
280-76700-331-372-F10008-00 - CONSTRUCTION IN PROGRESS - EXP	71,617	-	-	-	-
280-76700-331-372-F10010-00 - CONSTRUCTION IN PROGRESS - EXP	-	68,463	2,745,588	2,814,050	2,185,810
280-76700-331-372-H12000-00 - CONSTRUCTION IN PROGRESS - EXP	-	109,946	-	-	-
280-76700-331-372-H13000-00 - CONSTRUCTION IN PROGRESS - EXP	-	35,821	-	-	-
280-76700-331-372-H14000-00 - CONSTRUCTION IN PROGRESS - EXP	-	78,664	-	-	-
280-76700-331-372-H15000-00 - CONSTRUCTION IN PROGRESS - EXP	-	20,199	-	-	-
280-79100-331-372-000000-00 - TRANSFER TO GENERAL FUND	-	(17,001)	-	-	-
280-63200-331-373-000000-00 - GRANT PROCEEDS	-	-	-	-	3,700,000
280-76700-331-373-000000-00 - CONSTRUCTION IN PROGRESS - EXP	-	-	-	-	3,700,000
280-79610-331-373-000000-00 - TRANSFER TO CAPITAL PROJ FUND	-	-	1,080,000	-	-
331 - STREETS Total	199,351	2,868,359	10,121,352	8,609,814	13,005,620

===== PAGE 153 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
280-63200-543-541-000000-00 - GRANT PROCEEDS	17,635	18,492	-	-	33,811
280-63200-543-541-S11000-00 - GRANT PROCEEDS	-	-	5,000	5,000	-
280-72000-543-541-000000-00 - SUPPLIES	-	7,182	-	9,885	5,141
280-72200-543-541-000000-00 - BOOKS	-	-	-	35	14,500
280-72700-543-541-000000-00 - SMALL TOOLS & EQUIPMENT	-	-	-	-	6,000
280-72700-543-541-S11000-00 - SMALL TOOLS & EQUIPMENT	287	-	-	-	-
280-74350-543-541-000000-00 - CONTRACTED SERVICES	-	5,140	-	-	8,170
280-75100-543-541-000000-00 - UTL, INTERNET	19,440	-	-	-	-
280-63200-543-544-000000-00 - GRANT PROCEEDS	2,500	-	-	2,500	2,500
280-72200-543-544-000000-00 - BOOKS	2,497	-	-	-	2,500
543 - LIBRARY & LEARNING CENTER Total	42,359	30,814	5,000	17,420	72,622

===== PAGE 154 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
280-63100-580-571-000000-00 - CDBG REVENUE	66,351	64,260	81,411	81,412	81,412
280-71100-580-571-000000-00 - SALARIES REGULAR	43,675	34,159	62,374	62,374	61,821
280-71200-580-571-000000-00 - LONGEVITY	-	288	240	240	288
280-71300-580-571-000000-00 - CERTIFICATION PAY	602	445	2,400	2,400	1,800
280-71500-580-571-000000-00 - OVERTIME REGULAR	7,272	2,703	-	3,000	2,453
280-71600-580-571-000000-00 - TMRS	7,324	5,824	11,057	11,057	11,021
280-71650-580-571-000000-00 - SOCIAL SECURITY	3,123	2,083	4,016	4,016	4,003
280-71670-580-571-000000-00 - MEDICARE	730	536	939	940	937
280-71700-580-571-000000-00 - HEALTH INSURANCE	186	200	385	386	11,340
280-71750-580-571-000000-00 - WORKERS COMPENSATION INSURANCE	231	235	-	-	-
280-72800-580-571-000000-00 - UNIFORMS & SAFETY GEAR	144	-	-	-	-
580 - CODE ENFORCEMENT TOTAL	129,638	110,734	162,822	165,825	175,075

===== PAGE 155 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
280-63200-678-670-W10000-00 - GRANT PROCEEDS	38,050	-	2,500	2,500	-
280-74040-678-670-W10000-00 - ADVERTISING / PROMOTIONS	13,048	-	-	-	-
280-76400-678-670-W10000-00 - CAPITAL, EQUIPMENT	18,647	-	-	-	-
678 - SOLID WASTE MAINTENANCE Total	69,745	-	2,500	2,500	-

===== PAGE 156 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
290-66100-000-000-0000000-00 - INTEREST EARNED	209	202	-	200	100
290-67200-000-151-000000-00 - DONATIONS	4,268	1,036	-	-	-
290-72000-000-151-000000-00 - SUPPLIES	479	6,575	-	-	-
290-74140-000-151-000000-00 - AWARDS	5,420	2,329	-	-	-
290-74610-000-151-000000-00 - MEALS FOR MEETINGS	-	2,783	-	-	-
000 - NON-DEPARTMENTAL Total	10,376	12,926	-	200	100

===== PAGE 157 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
290-67200-114-000-YAC001-00 - DONATIONS	-	2,500	-	-	-
290-74740-114-000-YAC001-00 - TRAINING EXPENSES	-	-	-	150	-
114 - CITY COUNCIL Total	-	2,500	-	150	-

===== PAGE 158 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
290-67200-221-201-000000-00 - DONATIONS	-	16,250	5,000	5,000	-
290-72000-221-201-000000-00 - SUPPLIES	-	-	4,000	4,000	4,000
290-72700-221-201-000000-00 - SMALL TOOLS & EQUIPMENT	-	-	10,000	10,000	50,000
290-73650-221-201-000000-00 - RENTAL EXPENSE	-	335	700	700	700
290-76400-221-201-000000-00 - CAPITAL, EQUIPMENT	-	16,250	-	-	-
290-67200-221-215-000000-00 - DONATIONS	5,770	7,135	-	980	-
290-72000-221-215-000000-00 - SUPPLIES	8,102	9,285	12,000	12,000	12,000
290-72000-221-292-000000-00 - SUPPLIES	-	-	1,000	1,000	1,000
290-74350-221-292-000000-00 - CONTRACTED SERVICES	-	-	1,500	1,500	1,500
221 - POLICE Total	13,872	49,255	34,200	35,180	69,200

===== PAGE 159 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
290-72000-222-201-000000-00 - SUPPLIES	-	-	1,000	1,000	-
290-72700-222-201-000000-00 - SMALL TOOLS & EQUIPMENT	-	-	1,000	1,000	1,000
222 - FIRE Total	-	-	2,000	2,000	1,000

===== PAGE 160 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
290-67200-225-201-000000-00 - DONATIONS	100	4,690	-	-	-
290-74350-225-201-000000-00 - CONTRACTED SERVICES	-	860	1,500	1,500	1,500
225 - ANIMAL SERVICES Total	100	5,550	1,500	1,500	1,500

===== PAGE 161 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
290-67200-543-500-000000-00 - DONATIONS	1,702	2,075	-	2,676	2,000
290-72000-543-500-000000-00 - SUPPLIES	1,406	696	1,500	1,500	1,500
290-72700-543-500-000000-00 - SMALL TOOLS & EQUIPMENT	1,000	-	-	-	-
290-74350-543-500-000000-00 - CONTRACTED SERVICES	-	625	2,000	2,500	2,000
543 - LIBRARY & LEARNING CENTER Total	4,107	3,396	3,500	6,676	5,500

===== PAGE 162 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
290-67200-633-612-000000-00 - DONATIONS	74	-	-	-	-
290-74280-633-612-000000-00 - COMMUNITY DEVELOPMENT	4,545	16,400	-	-	-
633 - NEIGHBORHOOD SERVICES Total	4,619	16,400	-	-	-

===== PAGE 163 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
290-67200-644-662-000000-00 - DONATIONS	50	-	-	-	-
290-72600-644-662-000000-00 - RECREATION PROGRAM	1,018	-	-	-	-
644 - RECREATION CENTER Total	1,068	-	-	-	-

===== PAGE 164 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
290-74610-646-000-000000-00 - MEALS FOR MEETINGS	-	256	-	-	-
290-67200-646-645-000000-00 - DONATIONS	5,800	3,000	-	-	-
290-72000-646-645-000000-00 - SUPPLIES	2,226	1,328	3,700	3,700	3,700
290-67200-646-649-000000-00 - DONATIONS	-	50	-	-	-
290-72000-646-649-000000-00 - SUPPLIES	-	-	607	607	607
290-72000-646-651-000000-00 - SUPPLIES	-	446	509	509	509
646 - COMMUNITY EVENTS Total	8,026	5,081	4,816	4,816	4,816

===== PAGE 165 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
300-66100-000-000-000000-00 - INTEREST EARNED	607	17,387	500	28,000	16,000
300-61180-000-900-000000-00 - PROP TAX INCREMENTAL REVENUE	310,164	385,427	426,730	448,190	562,305
000 - NON-DEPARTMENTAL Total	310,771	402,814	427,230	476,190	578,305
300-79540-991-900-000000-00 - TRANSFER TO TAX INC DEBT SERV	46,862	76,757	50,015	50,015	56,844
991 - TRANSFERS OUT Total	46,862	76,757	50,015	50,015	56,844

===== PAGE 166 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
340-66100-000-000-000000-00 - INTEREST EARNED	-	16,156	-	25,000	15,000
000 - NON-DEPARTMENTAL Total	-	16,156	-	25,000	15,000
340-74500-633-000-000000-00 - FILING FEES	100	-	-	-	-
633 - NEIGHBORHOOD SERVICES Total	100	-	-	-	-

===== PAGE 167 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
400-65200-000-000-000000-00 - FORFEITURES AWARDED	20,302	44,254	23,000	2,500	-
400-66100-000-000-000000-00 - INTEREST EARNED	131	166	-	152	150
400-68200-000-000-000000-00 - SALES OF EQUIP/VEHICLES	6,336	10,340	13,000	-	-
000 - NON-DEPARTMENTAL Total	26,769	54,760	36,000	2,652	150
400-72800-221-000-000000-00 - UNIFORMS & SAFETY GEAR	2,005	-	2,000	2,000	2,000
400-73000-221-000-000000-00 - MAINTENANCE	-	-	-	14,000	14,000
400-73500-221-000-000000-00 - MAINTENANCE, VEHICLES	3,653	573	-	-	-
400-74350-221-000-000000-00 - CONTRACTED SERVICES	1,205	6,731	20,000	20,000	20,000
400-74450-221-000-000000-00 - COURT COST AND FEES	10,592	16,239	-	4,000	-
221 - POLICE Total	17,455	23,543	22,000	40,000	36,000

===== PAGE 168 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
410-66100-000-000-000000-00 - INTEREST EARNED	207	261	-	-	200
410-63200-000-241-000000-00 - GRANT PROCEEDS	-	8,610	-	-	-
410-63200-000-242-000000-00 - GRANT PROCEEDS	-	-	8,000	-	-
410-63200-000-243-000000-00 - GRANT PROCEEDS	-	-	8,000	-	-
410-63200-000-245-000000-00 - GRANT PROCEEDS	-	-	-	17,319	-
000 - NON-DEPARTMENTAL Total	207	8,871	16,000	17,319	200
410-74740-221-000-000000-00 - TRAINING EXPENSES	3,725	-	-	-	-
410-72000-221-241-000000-00 - SUPPLIES	-	-	300	300	-
410-72700-221-241-000000-00 - SMALL TOOLS & EQUIPMENT	-	2,046	8,311	8,311	-
410-76400-221-242-000000-00 - CAPITAL, EQUIPMENT	-	-	8,684	8,684	8,684
410-72800-221-243-000000-00 - UNIFORMS & SAFETY GEAR	-	-	8,866	8,866	40
410-76400-221-244-000000-00 - CAPITAL, EQUIPMENT	-	-	-	-	6,968
221 - POLICE Total	3,725	2,046	26,161	26,161	15,692

===== PAGE 169 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
420-64100-000-000-000000-00 - AUCTION SALES	53,932	45,725	25,000	47,909	25,000
420-66100-000-000-000000-00 - INTEREST EARNED	86	29	25	100	100
000 - NON-DEPARTMENTAL Total	54,017	45,754	25,025	48,009	25,100
420-73500-221-000-000000-00 - MAINTENANCE, VEHICLES	10,690	44	-	-	-
221 - POLICE Total	10,690	44	-	-	-
420-79140-991-000-000000-00 - TRANS TO VEH REPLACEMENT PROG	83,833	54,968	-	-	-
991 - TRANSFERS OUT Total	83,833	54,968	-	-	-

===== PAGE 170 =====

THE CITY OF BALCH SPRINGS FY 2026 Proposed Budget GROWING COMMUNITY SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
440-65200-000-000-000000-00 - FORFEITURES AWARDED	24,017	8,694	-	519	-
440-66100-000-000-000000-00 - INTEREST EARNED	14,672	18,059	15,000	16,000	15,000
000 - NON-DEPARTMENTAL Total	38,689	26,753	15,000	16,519	15,000
440-72700-221-000-000000-00 - SMALL TOOLS & EQUIPMENT	3,112	19,910	53,000	53,000	107,000
440-72800-221-000-000000-00 - UNIFORMS & SAFETY GEAR	-	1,281	18,000	18,000	18,000
440-73000-221-000-000000-00 - MAINTENANCE	-	-	-	36,000	36,000
440-73450-221-000-000000-00 - MAINTENANCE, SOFTWARE	10,590	6,350	-	-	-
440-73500-221-000-000000-00 - MAINTENANCE, VEHICLES	699	-	-	-	-
440-73650-221-000-000000-00 - RENTAL EXPENSE	17,020	7,800	-	-	-
440-74440-221-000-000000-00 - DUES & SUBSCRIPTIONS	-	-	40	40	40
440-74740-221-000-000000-00 - TRAINING EXPENSES	-	-	25,500	25,500	18,000
440-74800-221-000-000000-00 - TRAVEL FOR TRAINING	810	-	-	-	-
440-76400-221-000-000000-00 - CAPITAL, EQUIPMENT	5,821	34,638	106,171	106,171	179,415
440-76500-221-000-000000-00 - CAPITAL, VEHICLES	-	-	-	140,000	-
221 - POLICE Total	38,053	69,979	202,711	378,711	358,455

===== PAGE 171 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
460-66100-000-000-000000-00 - INTEREST EARNED	393	481	-	400	300
000 - NON-DEPARTMENTAL Total	393	481	-	400	300
460-72000-221-000-000000-00 - SUPPLIES	-	-	9,500	9,500	9,500
460-72700-221-000-000000-00 - SMALL TOOLS & EQUIPMENT	-	-	6,700	6,700	6,700
221 - POLICE Total	-	-	16,200	16,200	16,200

===== PAGE 172 =====

THE CITY OF BALCH SPRINGS GROWING COMMUNITY	City of Balch Springs FY 2026 Proposed Budget SEPTEMBER 8, 2025
Account	FY 2023 Actuals	FY 2024 Actuals	FY 2025 Revised Budget	FY 2025 Budget Projections	FY 2026 Proposed Budget
720-61200-000-000-000000-00 - SALES TAX	1,502,555	1,481,971	1,475,000	1,475,000	1,440,000
720-66100-000-000-000000-00 - INTEREST EARNED	4,834	112,340	120,000	176,000	150,000
720-68800-000-000-000000-00 - CONTRIBUTED CAPITAL	-	-	-	54,999	-
000 - NON-DEPARTMENTAL TOTAL	1,507,388	1,594,311	1,595,000	1,705,999	1,590,000
720-73480-331-000-000000-00 - MAINTENANCE, STREETS	123,891	103,939	-	-	-
720-74480-331-000-000000-00 - ENGINEERING FEES	-	5,400	137,100	-	-
331 - STREETS Total	123,891	109,339	137,100	-	-
720-76300-881-000-000000-00 - CAPITAL, IMPROVEMENTS	-	17,642	-	-	-
720-76300-881-000-SM5050-00 - CAPITAL, IMPROVEMENTS	-	-	500,000	-	1,000,000
720-76400-881-000-000000-00 - CAPITAL, EQUIPMENT	13,600	-	-	-	30,000
720-76600-881-000-000000-00 - CAPITAL, INFRASTRUCTURE	-	1,808,794	-	-	4,005,750
720-76600-881-000-SM5050-00 - CAPITAL, INFRASTRUCTURE	-	592,099	-	-	-
720-76700-881-000-000000-00 - CONSTRUCTION IN PROGRESS - EXP	1,050,938	(1,461,749)	442,865	-	400,000
881 - CAPITAL OUTLAY TOTAL	1,064,538	956,785	942,865	-	5,435,750
720-79100-991-000-000000-00 - TRANSFER TO GENERAL FUND	42,185	13,720	10,791	-	-
991 - TRANSFERS OUT TOTAL	42,185	13,720	10,791	-	-

===== PAGE 173 ===== ## APPENDIX

===== PAGE 174 ===== # CITY OF BALCH SPRINGS, TEXAS ### ORDINANCE NO. 3307-25 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BALCH SPRINGS, TEXAS, APPROVING AND ADOPTING A BUDGET FOR THE CITY FOR THE FISCAL YEAR OCTOBER 1, 2025 THROUGH SEPTEMBER 30, 2026, IN ACCORDANCE WITH STATE LAW; PROVIDING FOR THE FILING OF THE BUDGET AS PRESENTED IN EXHIBIT "A"; PROVIDING THAT EXPENDITURES FOR SAID FISCAL YEAR SHALL BE MADE IN ACCORDANCE WITH SAID BUDGET; PROVIDING SEVERABILITY, REPEALING AND SAVINGS CLAUSES; AND PROVIDING AN EFFECTIVE DATE FOR THIS ORDINANCE. WHEREAS, the governing body of the City concluded its public hearing on said budget on September 8, 2025, and notice of the public hearing was published in the official newspaper of the City in accordance with State law and the City Charter; and WHEREAS, the City Council hereby finds that it is in the best interest of the City and its citizens to adopt the annual budget as detailed in Exhibit "A". ## NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BALCH SPRINGS, TEXAS: Section 1: Incorporation of Premises. That the above and foregoing recitals are true and correct and are incorporated herein and made a part hereof for all purposes. Section 2: Adoption of Budget. The 2025-2026 budget attached hereto as Exhibit "A", and the maintenance and operation and debt service funds, and all other funds and appropriation set forth therein including general, sales tax, special revenue and enterprise funds is hereby approved in all respects and is adopted for the City's fiscal year beginning October 1, 2025, and ending September 30, 2026. Section 3: Appropriation of Funds. For the City's fiscal year beginning October 1, 2025, and ending September 30, 2026, the amounts reflected in the budget: (a) to provide for a sinking fund for the payment of principal and interest of debt: and (b) to provide for the payment of expenditures shown in the budget, are hereby officially appropriated for maintenance and operations and such other expenditures and appropriated recited therein. ===== PAGE 175 ===== Section 4. Repealing Clause. This Ordinance shall be cumulative of all provisions of ordinances and of the Code of Ordinances of the City of Balch Springs, Texas, as amended, except where the provisions of this Ordinance are in direct conflict with the provisions of such ordinances and such Code, in which event the conflicting provisions of such ordinances and such Code are hereby repealed. Section 5. Severability Clause. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs and sections of this Ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this Ordinance, since the same would have been enacted by the City Council without the incorporation in this Ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. Section 6. Effective Date. This Ordinance shall become and be effective from and after its adoption; provided, however, that the City budget adopted herein shall have an effective date of October 1, 2025. The City Council of the City of Balch Springs, Texas met in a public meeting on September 8,2025, and approved the budget with a majority vote as follows:

Councilmember Paula Garcia	Yes
Councilmember Elishima Myles	Yes
Councilmember Vicent Gabriel	No
Councilmember Tartisha Hill	Yes
Councilmember Yemi Salau	Yes
Councilmember Jessie Patino	Yes

PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF BALCH SPRINGS, TEXAS on this the 8th day of September 2025. ATTEST: Rodney Taylor, Mayor ===== PAGE 176 ===== Exhibit "A" Approved Budget ===== PAGE 177 ===== # CITY OF BALCH SPRINGS, TEXAS ORDINANCE NO. 3308-25 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BALCH SPRINGS, TEXAS SETTING THE AD VALOREM TAX RATE FOR THE CITY OF BALCH SPRINGS FOR TAX YEAR 2025 AT A RATE OF $0.794629 PER ONE HUNDRED DOLLARS ($100.00) OF VALUATION ON ALL TAXABLE PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY OF BALCH SPRINGS, TEXAS; SPECIFYING SEPARATE COMPONENTS OF SUCH RATE FOR OPERATIONS AND MAINTENANCE AND FOR DEBT SERVICE; PROVIDING FOR DUE AND DELINQUENT DATES TOGETHER WITH PENALTIES AND INTEREST; PROVIDING FOR THE INCORPORATION OF PREMISES; PROVIDING A CUMULATIVE REPEALING CLAUSE; PROVIDING SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Balch Springs, Texas is a Home Rule Municipality acting under its Charter adopted by the electorate pursuant to Article XI, Section 5 of the Texas Constitution; and WHEREAS, Section 8.12 of the City’s Charter permits the City Council to levy, assess, and collect taxes within the jurisdiction of the City for any municipal purpose not prohibited by the Constitution and laws of the State of Texas; and WHEREAS, Section 26.05 of the Texas Tax Code requires that the City of Balch Springs, Texas (the “City”), adopt a tax rate for the 2025-2026 fiscal year by September 17, 2025; and WHEREAS, the City, in compliance with the State of Texas Truth-in-Taxation laws, has advertised the proposed tax rate and conducted a public hearing on the proposed tax rate, and all notices and hearings and other applicable steps required by law as a prerequisite to the passage, approval, and adoption of this Ordinance have been timely and properly given and held; and WHEREAS, Section 26.05(a) of the Texas Tax Code provides that the tax rate consists of two components, one of which will impose the amount of taxes needed to pay debt service, and the other of which will impose the amount of taxes needed to fund maintenance and operation expenses for the next year, and each of which must be approved separately; and WHEREAS, all statutory and constitutional requirements concerning the levying and assessing of ad valorem taxes have been complied with. ===== PAGE 178 ===== ## NOW, THEREFORE: BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BALCH SPRINGS, TEXAS: Section 1. Incorporation of Premises. All of the above premises are found to be true and correct and are incorporated into the body of this Ordinance as if copied in their entirety. Section 2. Approval of 2025 Certified Tax Roll. The tax roll, as presented to the City Council, together with any supplement thereto, is hereby accepted. Section 3. Tax Rate Adopted. There shall be and is hereby levied for the year 2025 on all taxable property, real, personal and mixed, situated within the corporate limits of the City of Balch Springs, Texas, and not exempt by the Constitution of the State and valid State laws, ( 0.794629) cents on each one hundred dollars (100.00) assessed value of taxable property, and shall be apportioned and distributed as follows: a. an ad valorem tax of 0.031200 for interest and sinking fund requirements of the municipal government of the City; and b. an ad valorem tax of 0.763429 for maintenance and operations of the municipal government of the City. ## THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE ## THE TAX RATE WILL REMAIN THE SAME AND WILL NOT RESULT IN AN INCREASE IN TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME Section 4. Due and Delinquent Dates. That all ad valorem taxes for the year 2025 shall become due and payable on October 1, 2025, and all ad valorem taxes for said year shall become delinquent if not paid before January 31, 2026. There shall be no discount for payment of taxes prior to January 31, 2026. A delinquent tax shall incur a penalty of six percent (6%) of the amount of the tax for the first calendar month it is delinquent plus one percent (1%) for each additional month or portion of a month the tax remains unpaid prior to July 1, 2026. Provided, however, a tax delinquent on July 1, 2026, shall incur a total penalty of twelve percent (12%) of the amount of the delinquent tax without regard to the number of months the tax has been delinquent. A delinquent tax shall also accrue interest at a rate of one percent (1%) for each month or portion of a month the tax remains unpaid. Taxes that remain delinquent on July 1, 2026, shall incur an additional penalty of twenty percent (20%) or the maximum rate allowed by law, whichever is higher, of the amount of taxes, penalty, and interest due in order to defray costs of collection pursuant to the Texas Property Tax Code. ===== PAGE 179 ===== Section 5. Cumulative Repealing Clause. This Ordinance shall be cumulative of all provisions of ordinances and of the Code of Ordinances of the City of Balch Springs, Texas, as amended, except where the provisions of this Ordinance are in direct conflict with the provisions of such ordinances and such Code, in which event the conflicting provisions of such ordinances and such Code are hereby repealed. Section 6. Severability Clause. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs and sections of this Ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this Ordinance, since the same would have been enacted by the City Council without the incorporation in this Ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. Section 7. Effective Date. This Ordinance shall be effective from and after its adoption and publication as required by law after its passage by at least 60% of the Council by a record vote.

Councilmember Paula Garcia	Yes
Councilmember Elishima Myles	Yes
Councilmember Vicent Gabriel	Yes
Councilmember Tartisha Hill	Yes
Councilmember Yemi Salau	Yes
Councilmember Jessie Patino	Yes

PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF BALCH SPRINGS, TEXAS on this the 8th day of September 2025. ATTEST: ===== PAGE 180 ===== # 2025 Tax Rate Calculation Worksheet Taxing Units Other Than School Districts or Water Districts Form 50-856

City of Balch Springs	972.286.4477
Taxing Unit Name	Phone (area code and number)
13503 Alexander Rd., Balch Springs, TX 75181	www.cityofbalchsprings.com
Taxing Unit's Address, City, State, ZIP Code	Taxing Unit's Website Address

8/1/2025 GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the non-new-revenue (NNR) tax rate and voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable. School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements. Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. The Comptroller's office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. ## SECTION 1: No-New-Revenue Tax Rate The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together.

Line	No-New-Revenue Tax Rate Worksheet	Amount/Rate
1.	Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year tax roll today. Include any adjustments since last year's certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1	1,876,358,681
2.	Prior year tax ceilings. Counties, cities and junior college districts. Enter the prior year total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision last year or a prior year for homeowners age 65 or older or disabled, use this step.2	0
3.	Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1.	1,876,358,681
4.	Prior year total adopted tax rate.	0.794629 /100
5.	Prior year taxable value lost because court appeals of ARB decisions reduced the prior year's appraised value.\nA. Original prior year ARB values: 109,604,780\nB. Prior year values resulting from final court decisions: - 96,935,390\nC. Prior year value loss. Subtract B from A.3	12,669,390
6.	Prior year taxable value subject to an appeal under Chapter 42, as of July 25.\nA. Prior year ARB certified value: 189,493,062\nB. Prior year disputed value: - 37,898,612\nC. Prior year undisputed value. Subtract B from A.4	151,594,450
7.	Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C.	164,263,840

1 Tex. Tax Code §26.012(14)2Tex. Tax Code §26.012(14)3Tex. Tax Code §26.012(13)4 Tex. Tax Code §26.012(13) ===== PAGE 181 =====

2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts

Line	No-New-Revenue Tax Rate Worksheet	Amount/Rate
8.	Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.	2,040,622,521
9.	Prior year taxable value of property in territory the taxing unit deannexed after Jan. 1, 2024. Enter the prior year value of property in deannexed territory.9	0
10.	Prior year taxable value lost because property first qualified for an exemption in the current year. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods-in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in the current year does not create a new exemption or reduce taxable value.A. Absolute exemptions. Use prior year market value: 7,750B. Partial exemptions. Current year exemption amount or current year percentage exemption times prior year value: + 1,341,404C. Value loss. Add A and B.6	1,349,154
11.	Prior year taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/scenic appraisal or public access airport special appraisal in the current year. Use only properties that qualified for the first time in the current year; do not use properties that qualified in the prior year.A. Prior year market value: 0B. Current year productivity or special appraised value: - 0C. Value loss. Subtract B from A.7	0
12.	Total adjustments for lost value. Add Lines 9, 10C and 11C.	1,349,154
13.	Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund.*If the taxing unit has no captured appraised value in line 18D, enter 0.	378,349,895
14.	Prior year total value. Subtract Line 12 and Line 13 from Line 8.	1,660,923,472
15.	Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by 100.	13,198,179
16.	Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding the prior tax year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for the prior tax year. This line applies only to tax years preceding the prior tax year.9	158,757
17.	Adjusted prior year levy with refunds and TIF adjustment. Add Lines 15 and 16.10	13,356,936
18.	Total current year taxable value on the current year certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners age 65 or older or disabled.11A. Certified values: 2,201,817,406B. Counties: Include railroad rolling stock values certified by the Comptroller's office: + 0C. Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property: - 0D. Tax increment financing: Deduct the current year captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the current year taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 24 below.12E. Total current year value. Add A and B, then subtract C and D.	1,781,155,203

===== PAGE 182 =====

2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts

Line	No-New-Revenue Tax Rate Worksheet	Amount/Rate
19.	Total value of properties under protest or not included on certified appraisal roll.13\nA. Current year taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district's value and the taxpayer's claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value under protest.14\nB. Current year value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value of property not on the certified roll.15 + 0\nC. Total value under protest or not certified. Add A and B.	69,786,308\n 69,786,308
20.	Current year tax ceilings. Counties, cities and junior colleges enter current year total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in the prior year or a previous year for homeowners age 65 or older or disabled, use this step.16	0
21.	Anticipated contested value. Affected taxing units enter the contested taxable value for all property that is subject to anticipated substantial litigation.17 An affected taxing unit is wholly or partly located in a county that has a population of less than 500,000 and is located on the Gulf of Mexico.18 If completing this section, the taxing unit must include supporting documentation in Section 9.19 Taxing units that are not affected, enter 0.	0
22.	Current year total taxable value. Add Lines 18E and 19C, then subtract Lines 20 and 21.20	1,850,941,511
23.	Total current year taxable value of properties in territory annexed after Jan. 1, of the prior year. Include both real and personal property. Enter the current year value of property in territory annexed.21	0
24.	Total current year taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in the prior year. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, of the prior year and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for the current year.22	38,635,541
25.	Total adjustments to the current year taxable value. Add Lines 23 and 24.	38,635,541
26.	Adjusted current year taxable value. Subtract Line 25 from Line 22.	1,812,305,970
27.	Current year NNR tax rate. Divide Line 17 by Line 26 and multiply by 100.23	0.737013 /100
28.	COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate.24	0/100

## SECTION 2: Voter Approval Tax Rate The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split into two separate rates: 1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit's debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. ===== PAGE 183 =====

2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856

Line	Voter-Approval Tax Rate Worksheet	Amount/Rate
29.	Prior year M&O tax rate. Enter the prior year M&O tax rate.	0.763415 /100
30.	Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.	2,040,622,521
31.	Total prior year M&O levy. Multiply Line 29 by Line 30 and divide by 100.	15,578,418
32.	Adjusted prior year levy for calculating NNR M&O rate. A. M&O taxes refunded for years preceding the prior tax year. Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2024. This line applies only to tax years preceding the prior tax year........... + 150,553 B. Prior year taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no current year captured appraised value in Line 18D, enter 0........... - 448,189 C. Prior year transferred function. If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function will subtract this amount in D below. The taxing unit receiving the function will add this amount in D below. Other taxing units enter 0........... +/- 0 D. Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if discontinuing function and add if receiving function........... -297,636 E. Add Line 31 to 32D.	15,280,782
33.	Adjusted current year taxable value. Enter the amount in Line 26 of the No-New-Revenue Tax Rate Worksheet.	1,812,305,970
34.	Current year NNR M&O rate (unadjusted). Divide Line 32E by Line 33 and multiply by 100.	0.843167 /100
35.	Rate adjustment for state criminal justice mandate.25 A. Current year state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose.	0
36.	Rate adjustment for state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies........... - 0 C. Subtract B from A and divide by Line 33 and multiply by 100........... - 0.000000 /100 D. Enter the rate calculated in C. If not applicable, enter 0.	0.000000 /100
37.	Rate adjustment for indigent health care expenditures. A. Current year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received for the same purpose........... - 0 B. Prior year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2023 and ending on June 30, 2024, less any state assistance received for the same purpose........... - 0 C. Subtract B from A and divide by Line 33 and multiply by 100........... - 0.000000 /100 D. Enter the rate calculated in C. If not applicable, enter 0.	0.000000 /100

===== PAGE 184 =====

2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts

Line	Voter-Approval Tax Rate Worksheet	Amount/Rate
37.	Rate adjustment for county indigent defense compensation.28 A. Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior tax year and ending on June 30, of the current tax year, less any state grants received by the county for the same purpose.......... 0
	B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2023 and ending on June 30, 2024, less any state grants received by the county for the same purpose.......... 0
	C. Subtract B from A and divide by Line 33 and multiply by 100.......... 0.000000 /100
	D. Multiply B by 0.05 and divide by Line 33 and multiply by 100.......... 0.000000 /100
	E. Enter the lesser of C and D. If not applicable, enter 0.
38.	Rate adjustment for county hospital expenditures.29 A. Current year eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, of the prior tax year and ending on June 30, of the current tax year.......... 0
	B. Prior year eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2023 and ending on June 30, 2024.......... 0
	C. Subtract B from A and divide by Line 33 and multiply by 100.......... 0.000000 /100
	D. Multiply B by 0.08 and divide by Line 33 and multiply by 100.......... 0.000000 /100
	E. Enter the lesser of C and D, if applicable. If not applicable, enter 0.
39.	Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more information. A. Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year........ 0
	B. Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year........ 0
	C. Subtract B from A and divide by Line 33 and multiply by 100.......... 0.000000 /100
	D. Enter the rate calculated in C. If not applicable, enter 0.
40.	Adjusted current year NNR M&O rate. Add Lines 34, 35D, 36D, 37E, and 38E. Subtract Line 39D.	0.843167 /100
41.	Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current year in Section 3. Other taxing units, enter zero.
	A. Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent.......... 1,495,673
	B. Divide Line 41A by Line 33 and multiply by 100.......... 0.082528 /100
	C. Add Line 41B to Line 40.
42.	Current year voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 41C by 1.08. - or - Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 41C by 1.035.	0.925695 /100

===== PAGE 185 =====

2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts

Line	Voter-Approval Tax Rate Worksheet	Amount/Rate
D42.	Disaster Line 42 (D42): Current year voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of: 1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred; or 2) the third tax year after the tax year in which the disaster occurred. If the taxing unit qualifies under this scenario, multiply Line 41C by 1.08.30 If the taxing unit does not qualify, do not complete Disaster Line 42 (Line D42).	0.000000 /100
43.	Total current year debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid on debts that: (1) are paid by property taxes; (2) are secured by property taxes; (3) are scheduled for payment over a period longer than one year; and (4) are not classified in the taxing unit's budget as M&O expenses. A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here.31 Enter debt amount ....................	1,191,736 B. Subtract unencumbered fund amount used to reduce total debt. .................... - 313,938 C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... - 0 D. Subtract amount paid from other resources .................... - 286,700 E. Adjusted debt. Subtract B, C and D from A.	591,098
44.	Certified prior year excess debt collections. Enter the amount certified by the collector.32	13,591
45.	Adjusted current year debt. Subtract Line 44 from Line 43E.	577,507
46.	Current year anticipated collection rate. A. Enter the current year anticipated collection rate certified by the collector.33 ...... 100.00 % B. Enter the prior year actual collection rate .................... 99.73 % C. Enter the 2023 actual collection rate .................... 100.65 % D. Enter the 2022 actual collection rate .................... 103.27 % E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater than 100%.34	100.00 %
47.	Current year debt adjusted for collections. Divide Line 45 by Line 46E.	577,507
48.	Current year total taxable value. Enter the amount on Line 22 of the No-New-Revenue Tax Rate Worksheet.	1,850,941,511
49.	Current year debt rate. Divide Line 47 by Line 48 and multiply by 100.	0.031200 /100
50.	Current year voter-approval M&O rate plus current year debt rate. Add Lines 42 and 49.	0.989294 /100
D50.	Disaster Line 50 (D50): Current year voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D42. Add Line D42 and 49.	0.000000 /100

===== PAGE 186 =====

Line	Voter-Approval Tax Rate Worksheet	Amount/Rate
51.	COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the current year county voter-approval tax rate.	$ 0.000000 /$100

## SECTION 3: NNR Tax Rate and Voter Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the additional sales tax.

Line	Additional Sales and Use Tax Worksheet	Amount/Rate
52.	Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter the Comptroller's estimate of taxable sales for the previous four quarters.35 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage.\nTaxing units that adopted the sales tax before November of the prior year, enter 0.	0
53.	Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue.36\nTaxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. Multiply the amount on Line 52 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95.37\n- or -\nTaxing units that adopted the sales tax before November of the prior year. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95.	1,495,673
54.	Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet.	1,850,941,511
55.	Sales tax adjustment rate. Divide Line 53 by Line 54 and multiply by 100.	0.080806 /100
56.	Current year NNR tax rate, unadjusted for sales tax.38 Enter the rate from Line 27 or 28, as applicable, on the No-New-Revenue Tax Rate Worksheet.	0.737013 /100
57.	Current year NNR tax rate, adjusted for sales tax.\nTaxing units that adopted the sales tax in November the prior tax year or in May of the current tax year. Subtract Line 55 from Line 56. Skip to Line 58 if you adopted the additional sales tax before November of the prior tax year.	0.737013 /100
58.	Current year voter-approval tax rate, unadjusted for sales tax.39 Enter the rate from Line 50, Line D50 (disaster) or Line 51 (counties) as applicable, of the Voter-Approval Tax Rate Worksheet.	0.989294 /100
59.	Current year voter-approval tax rate, adjusted for sales tax. Subtract Line 55 from Line 58.	0.908488 /100

## SECTION 4: Voter Approval Tax Rate Adjustment for Pollution Control A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing unit's expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution.

Line	Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet	Amount/Rate
60.	Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ.40 The taxing unit shall provide its tax assessor-collector with a copy of the letter.41	0
61.	Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet.	1,850,941,511
62.	Additional rate for pollution control. Divide Line 60 by Line 61 and multiply by 100.	0.000000 /100

===== PAGE 187 =====

Line	Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet	Amount/Rate
63.	Current year voter-approval tax rate, adjusted for pollution control. Add Line 62 to one of the following lines (as applicable): Line 50, Line D50 (disaster), Line 51 (counties) or Line 59 (taxing units with the additional sales tax).	0.908488/$100

## SECTION 5: Voter Approval Tax Rate Adjustment for Unused Increment Rate The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value.42 The Foregone Revenue Amount for each year is equal to that year's adopted tax rate subtracted from that year's voter-approval tax rate adjusted to remove the unused increment rate multiplied by that year's current total value.43 The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios: - a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042;44 - a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); $ {}^{45} or after Jan. 1, 2022, atax year in which the comptroller determines that the county implemented abudget reduction or reallocation described by Local Government Code Section 120.002(a) without the required voter approval.46 This section should only be completed by ataxing unit that does not meet the definition of aspecial taxing unit. 47 < table border = 1 style = 'margin: auto; word-wrap: break-word;' > < tr > < td style = 'text-align: center; word-wrap: break-word;' > Line < /td > < td style = 'text-align: center; word-wrap: break-word;' > Unused Increment Rate Worksheet < /td > < td style = 'text-align: center; word-wrap: break-word;' > Amount/Rate < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 64. < /td > < td style = 'text-align: center; word-wrap: break-word;' > Year 3 Foregone Revenue Amount. Subtract the 2024 unused increment rate and 2024 actual tax rate from the 2024 voter-approval tax rate. Multiply the result by the 2024 current total valuenA. Voter-approval tax rate (Line 68)nB. Unused increment rate (Line 67)nC. Subtract Bfrom AnD. Adopted Tax RatenE. Subtract Dfrom CnF. 2024 Total Taxable Value (Line 60)nG. Multiply Eby Fand divide the results by100. If the number is less than zero, enter zero.................................................$ 0.932166 /$100\n$ 0.052912 /$100\n$ 0.879254 /$100\n$ 0.794629 /$100\n$ 0.084625 /$100\n1,729,977,940n 1,463,99365.Year 2 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter-approval tax rate. Multiply the result by the 2023 current total value\nA. Voter-approval tax rate (Line 67)\nB. Unused increment rate (Line 66)\nC. Subtract B from A\nD. Adopted Tax Rate\nE. Subtract D from C\nF. 2023 Total Taxable Value (Line 60)\nG. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero.................................................$ 0.898755 /100n 0.077162 /100n 0.821593 /100n 0.794629 /100n 0.026964 /100n 1,555,870,912\n419,525 < /td > < /tr > < tr > < td style = 'text-align: center; word-wrap: break-word;' > 66. < /td > < td style = 'text-align: center; word-wrap: break-word;' > Year 1 Foregone Revenue Amount. Subtract the 2022 unused increment rate and 2022 actual tax rate from the 2022 voter-approval tax rate. Multiply the result by the 2022 current total valuenA. Voter-approval tax rate (Line 67)nB. Unused increment rate (Line 66)nC. Subtract Bfrom AnD. Adopted Tax RatenE. Subtract Dfrom CnF. 2022 Total Taxable Value (Line 60)nG. Multiply Eby Fand divide the results by100. If the number is less than zero, enter zero.................................................$ 0.871791 /$100\n$ 0.066129 /$100\n$ 0.805662 /$100\n$ 0.794629 /$100\n$ 0.011033 /$100\n1,445,111,789n 159,43967.Total Foregone Revenue Amount. Add Lines 64G, 65G and 66G\n2025 Unused Increment Rate. Divide Line 67 by Line 22 of the No-New-Revenue Rate Worksheet. Multiply the result by 100$ 2,042,957 /$10068.Total 2025 voter-approval tax rate, including the unused increment rate. Add Line 68 to one of the following lines (as applicable): Line 50, Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution)$ 0.110373 /$10069.Total 2025 Voter-approval tax rate, including the unused increment rate. Add Line 68 to one of the following lines (as applicable): Line 50, Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution)$ 1.018861 /$100 ===== PAGE 188 ===== ## SECTION 6: De Minimis Rate The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 48 This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 49

Line	De Minimis Rate Worksheet	Amount/Rate
70.	Adjusted current year NNR M&O tax rate. Enter the rate from Line 40 of the Voter-Approval Tax Rate Worksheet.	$ 0.843167 /$100
71.	Current year total taxable value. Enter the amount on Line 22 of the No-New-Revenue Tax Rate Worksheet.	$ 1,850,941,511
72.	Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 71 and multiply by $100.	$ 0.027013 /$100
73.	Current year debt rate. Enter the rate from Line 49 of the Voter-Approval Tax Rate Worksheet.	$ 0.031200 /$100
74.	De minimis rate. Add Lines 70, 72 and 73.	$ 0.901380 /$100

## SECTION 7: Voter Approval Tax Rate Adjustment for Emergency Revenue Rate In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.50 Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year.51 This section will apply to a taxing unit other than a special taxing unit that: directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago. This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate without holding an election in the prior year. Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2).

Line	Emergency Revenue Rate Worksheet	Amount/Rate
75.	2024 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.	0.794629 /100
76.	Adjusted 2024 voter-approval tax rate. Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s) to complete this line.52\nIf a disaster occurred in 2024 and the taxing unit calculated its 2024 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2024 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet.\n- or -\nIf a disaster occurred prior to 2024 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in 2024, complete form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter-approval tax rate the taxing unit would have calculated in 2024 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the years following the disaster.53 Enter the final adjusted 2024 voter-approval tax rate from the worksheet.\n- or -\nIf the taxing unit adopted a tax rate above the 2024 voter-approval tax rate without calculating a disaster tax rate or holding an election due to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year's worksheet.	0.000000 /100
77.	Increase in 2024 tax rate due to disaster. Subtract Line 76 from Line 75.	0.000000 /100
78.	Adjusted 2024 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.	1,660,923,472
79.	Emergency revenue. Multiply Line 77 by Line 78 and divide by 100.	0
80.	Adjusted 2024 taxable value. Enter the amount in Line 26 of the No-New-Revenue Tax Rate Worksheet.	1,812,305,970
81.	Emergency revenue rate. Divide Line 79 by Line 80 and multiply by 100.53	0.000000 /100

48 Tex. Tax Code 26.012(8-a)49 Tex. Tax Code 26.063(a)(1)50 Tex. Tax Code 926.042(b)51 Tex. Tax Code 526.042(f) ===== PAGE 189 ===== 2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856

line	Emergency Revenue Rate Worksheet	Amount/Rate
32.	Current year voter-approval tax rate, adjusted for emergency revenue. Subtract Line 81 from one of the following lines (as applicable):\nLine 50, Line D50 (disaster), Line 51 (counties), Line 59 (taxing units with the additional sales tax), Line 63 (taxing units with pollution control) or\nLine 69 (taxing units with the unused increment rate).	$ 1.018861 /$100
SECTION 8: Total Tax Rate
dicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. .................... $ 0.737013 /$100\nAs applicable, enter the current year NNR tax rate from: Line 27, Line 28 (counties), or Line 57 (adjusted for sales tax).\nIndicate the line number used: 27
Voter-approval tax rate. .................... $ 1.018861 /$100\nAs applicable, enter the current year voter-approval tax rate from: Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (adjusted for sales tax),\nLine 63 (adjusted for pollution control), Line 69 (adjusted for unused increment), or Line 82 (adjusted for emergency revenue).\nIndicate the line number used: 69
De minimis rate. ................ $ 0.901380 /$100\nIf applicable, enter the current year de minimis rate from Line 74.

## SECTION 9: Addendum 1. Documentation that supports the exclusion of value under Tax Code Section 26.012(6)(C); and An affected taxing unit that enters an amount described by Tax Code Section 26.012(6)(C) in line 21 must include the following as an addendum: 2. Each statement submitted to the designated officer or employee by the property owner or entity as required by Tax Code Section 41.48(c)(2) for that tax year. Insert hyperlinks to supporting documentation:

## SECTION 10: Taxing Unit Representative Name and Signature Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit's certified appraisal roll or certified estimate of taxable value, in accordance with requirements in the Tax Code.

John R. Ames, PCC, CTA

Taxing Unit Representative ===== PAGE 190 ===== ## Section / Description Section 1 Introduction.....1 Mission Statement.....1 Introduction.....1 Compliance with Policy.....1 Section 2 Code of Ethics.....2 Purchasing Code of Ethics.....2 Vendor Code of Ethics.....3 Definitions.....4 Standard Practice.....4 Conflict of Interest.....5 Section 3 Statutes / Authority.....6 Definition.....6 Quote / Bid Threshold.....6 Payments.....6 Criminal Penalties.....7 Insurance Requirements.....7 Public Records (Bid Information).....7 Purchase Approval.....7 Purchasing Requirements.....8 Section 4 Procurement Inclusion Program.....9 Definitions.....9 Policy Statement.....10 Section 5 General Information.....11 Annual Contracts.....11 Authorization to Purchase.....11 Bid Protests.....11 Budgeted Funds.....11 Check Requests.....11 Debriefing.....11 Exemption from Sales Tax.....12 Freight.....12 New Vendors.....12 Placing Orders.....12 Receiving.....12 Section 6 Emergency Purchases.....13 Section 7 Sole Source Purchases.....14 Section 8 Capital / Fixed Asset Purchases.....15 Section 9 Cooperative Purchasing.....16 Section 10 Petty Cash.....17 Section 11 Types of Procurement.....18 Definitions.....18 Determining the Procurement Method.....18 ITB.....18 RFI.....18 RFP.....19 RFQ.....19

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===== PAGE 191 ===== Pre-Bid/Proposal Meeting ..... 19 Specifications ..... 19 Tie Bids ..... 20 Section 12 Quotes ..... 21 Section 13 Invitation to Bid ..... 22 Section 14 Request for Qualification ..... 23 Section 15 Request for Proposal ..... 24 Section 16 Disposal of Surplus Property ..... 25 Section 17 Purchasing Cards ..... 26 Introduction ..... 26 Definition ..... 26 Account Security ..... 26 Cardholder Liability ..... 26 Lost Cards ..... 27 Declines ..... 27 Credits ..... 27 Disputes ..... 27 Sales Tax ..... 27 Director Responsibilities ..... 27 Coordinator Responsibilities ..... 28 Cardholder Responsibilities ..... 28 Administrator Responsibilities ..... 28 Requirements for Receiving a Card ..... 29 Card Maintenance ..... 29 Audit Assistance ..... 29 Section 18 Contract Management ..... 30 Section 19 Grants ..... 31 Appendix A Definitions ..... 32 Appendix B Acronyms ..... 36 Appendix C Choosing a Procurement Method ..... 37 Appendix D Procurement Lead Time ..... 38

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===== PAGE 192 ===== ## MISSION STATEMENT To provide the best service possible to all City departments, procure the highest quality products at the lowest possible price, and to ensure an atmosphere of equality to all vendors without influence or political pressure. ## INTRODUCTION The Purchasing Division is responsible for overseeing the purchase of all goods and services. The City operates as a centralized purchasing body. The Purchasing Division is a service department and should be included in all stages of acquisition. This is not so the Purchasing Division may influence what is purchased, but to take full advantage of the knowledge and expertise of purchasing techniques and to ensure compliance with Texas Statutes and City policy. The goal of the Purchasing Agent is to provide assistance to departments within the City for securing materials and services in the most efficient and economical manner. The goal is achievable through mutual cooperation with each City department, adequate planning and teamwork by all departments. Each City employee responsible for the procurement of materials/services must be familiar with purchasing procedures and adhere to the procedures to obtain the best results. Proper understanding of City policy and procedure will save the City time and money. ## COMPLIANCE WITH POLICY Failure to comply with all of the provisions of this policy may result in disciplinary action up to and including termination in addition to any criminal penalties.

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===== PAGE 193 ===== ## PURCHASING CODE OF ETHICS Public employment is public trust. Public employees, especially those involved in the procurement process must conduct themselves in such a manner as to foster public confidence. To achieve this trust, employees involved in the procurement process agree to: Avoid the intent and appearance of unethical or compromising practice in relationships, actions, and communications. Demonstrate loyalty to the City of Balch Springs by diligently following the lawful instructions of the employer, using reasonable care and only the authority granted. Refrain from any private business or professional activity that would create a conflict between personal interests and the interests of the City of Balch Springs. Refrain from soliciting or accepting (Kickbacks) money, loans, credits, or prejudicial discounts, and the acceptance of gifts, entertainment, favors, or services from present or potential suppliers that might influence, or appear to influence purchasing decisions. Never discriminate unfairly by the dispensing of special favors or privileges to anyone, whether as payment for services or not; and never accept for himself or herself or for family members, favors or benefits under circumstances which might be construed by reasonable persons as influencing the performance of Governmental duties. Engage in no business with the City of Balch Springs, directly or indirectly, which is inconsistent with the conscientious performance of Governmental duties. ➢ Handle confidential or proprietary information belonging to employer or suppliers with due care and proper consideration of ethical and legal ramifications and regulations. Never use any information gained confidentially in the performance of Governmental duties as a means of making private profit. Promote positive supplier relationships through courtesy and impartiality in all phases of the purchasing cycle. Know and obey the letter and spirit of laws governing the purchasing function and remain alert to the legal ramifications of purchasing decisions. Expose corruption when discovered.

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===== PAGE 194 ===== # VENDOR CODE OF ETHICS The City of Balch Springs is committed to a procurement process which fosters fair and open competition, is conducted under the highest ethical standards and maintains the complete confidence of the public. To achieve these purposes, City requires each vendor who seeks to do business with the City to subscribe to this Vendor Code of Ethics. ➢ A Vendor's bid or proposal will be competitive, consistent and appropriate to the specification documents. ➢ A Vendor will not discuss or consult with other vendors intending to bid on the same contract or similar City contract for the purpose of limiting competition. Vendor will not make any attempt to induce any individual or entity to submit or not submit a bid or proposal. Vendor will not disclose the terms of its bids or proposal, directly or indirectly, to any other competing vendor prior to the bid or proposal closing date and time. Vendor will completely perform any contract awarded at the contracted price pursuant to the terms set forth in the contract. Vendor will submit timely, accurate and appropriate invoices for goods and/or services actually performed under the contract. Vendor will not offer or give any gift, item or service of value, directly or indirectly, to a City employee, employee family member or other vendor contracted by the City. Vendor will not cause, influence or attempt to cause or influence, any City employee or City Official, which might tend to impair his/her objectivity or independence of judgment; or to use, or attempt to use, his/her official position to secure any unwarranted privileges or advantages for that vendor or for any other person.

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===== PAGE 195 ===== Funds are entrusted to the City of Balch Springs by the public. It is imperative that all transactions committing City of Balch Springs funds observe the highest standard of ethics throughout the procurement process to ensure public trust. ## Definitions Corruption means the offering, giving, receiving or soliciting, directly or indirectly of anything of value to influence the action of staff in the procurement process or contract execution. Fraud means the intentional, false representation or concealment of a material fact for the purpose of inducing another to act up on it to his/her disadvantage. Collusion means a scheme or arrangement between two or more vendors / contractors, with or without knowledge of the City of Balch Springs, designed to establish prices at artificial, non-competitive levels. Coercion means harming or threatening to harm, directly or indirectly, persons, or their property, to influence their participation in the procurement process, or affect the execution of a contract. Gratuity means a payment, loan, subscription, advance, deposit of money, services, or anything of more than nominal value, present or promised, unless consideration of substantially equal or greater value is received. Financial interest means anything of monetary value including, but not limited to: An interest in a business consisting of any stock, stock option, or similar ownership interest in such business, but excluding any interest arising solely by reason of investment in such business by a mutual, pension, or other institutional investment fund over which the staff member does not exercise control; or Receipt of, or the right or expectation to receive, any income in one or more of the following forms: a consulting fee, salary, allowance, forbearance, forgiveness, interest in real or personal property, dividend, royalty derived from the licensing of technology or other processes or products, rent, capital gain; or Personal or professional interests include, but not limited to: ■ Any organization, or enterprise over which the staff member, alone or together with an immediate family member exercises a controlling interest; or ■ Any executive position or membership on the Offeror's board regardless of compensation. ## Standard Practice The City of Balch Springs procurement process must allow vendors/contractors to compete for business on a fair, equal and transparent basis. Staff associated with the procurement function, therefore are responsible for protecting the integrity of the procurement process and maintaining fairness in the treatment of all vendors/contractors. The standard of conduct for all staff involved in procurement is to safeguard against conflicts of interest which may compromise the integrity and objectivity of the City of Balch Springs. During the pre-solicitation phase, staff must not allow vendors/contractors access to information, whether technical, financial or any other nature before such information is available at large. Further staff may not use unnecessary restrictive specifications, statements of work or terms of reference that may discourage competition;

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===== PAGE 196 ===== Staff having a financial interest in a solicitation, are prohibited from any involvement in the procurement process. Staff having a personal or professional interest, are prohibited from any involvement in the procurement process. Staff may not disclose proprietary, quote or bid information, tabulation results to any individual other than such authorized to receive information, at any time prior to the selection and award process. Staff maintaining a conflict of interest or potential conflict should notify the Purchasing Agent prior to starting the bid process. ## Conflict of Interest Chapter 176 of the Texas Local Government Code requires that any vendor or person considering doing business with a local government entity disclose on form CIQ, their company name, person's affiliation or business relationship that might cause a conflict of interest with a local government entity.

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===== PAGE 197 ===== This policy is based on Texas Statutes as found in the Texas Local Government Code Sections 252, 271, and 2269. Any changes in state law will automatically supersede City Purchasing policy. The Texas Local Government Code is available online at: http://www.statutes.legis.state.tx.us/. ### DEFINITIONS, Local Government Code, §252.001 1. Component Purchase – purchases of the component parts of an item that in normal purchasing practices would be purchased in one purchase. 2. High Technology Procurement – the procurement of equipment, goods, or services of a highly technical nature, including: a. Data processing equipment, software and firmware used in conjunction with data processing; b. Telecommunications equipment and radio and microwave systems; c. Electronic distributed control systems, including building energy management systems and technical services related to those items. 3. Separate Purchases - purchases made separately, of items that in normal purchasing practices would be purchased in one purchase. 4. Sequential Purchases – purchases made over a period of time, of items that in normal purchasing practices would be purchased in one purchase. #### QUOTES/BIDS THRESHOLD. Local Government Code, Chapter S252.021 Cities must competitively bid or accept sealed proposals for any goods or services over $100,000. #### PAYMENTS, Government Code, §2251.021-2251.030 A payment by a governmental entity under a contract executed on or after September 1, 1987, is overdue on the 31st day after the later of: a. the date the governmental entity receives the goods under the contract; b. the date the performance of the service under the contract is completed; or c. the date the governmental entity receives an invoice for the goods or service. Interest accrues at 1%/month + prime rate listed in the Wall Street Journal on July 1 of the previous year; Departments are encouraged to take advantage of prompt or early payment discounts. Payments will only be made to vendors that have a valid purchase order or through use of a procurement card (pcard). Violations will be dealt with as follows: 1. A form letter (Invoice Payments) will be sent to the vendor notifying of policy requirements. 2. Employee will be sent a statement of non-compliance form to be completed. Vendors / Contractors must pay any subcontractor or supplier who supplies good/services for which payment is made within ten days. Subcontractors must pay any person who supplies good/services which payment is made within ten days. Sales Tax

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===== PAGE 198 ===== ### CRIMINAL PENALTIES, Local Government Code, Chapter 252.062 a) A municipal officer or employee commits an offense if the officer or employee intentionally or knowingly makes or authorizes separate, sequential, or component purchases to avoid the competitive bidding requirements of Section 252.021. An offense under this subsection is a Class B misdemeanor. b) A municipal officer or employee commits an offense if the officer or employee intentionally or knowingly violates Section 252.021, other than by conduct described by Subsection (a). An offense under this subsection is a Class B misdemeanor. c) A municipal officer or employee commits an offense if the officer or employee intentionally or knowingly violates this chapter, other than by conduct described in Subsection (a) or (b). An offense under this subsection is a Class C misdemeanor. ### Removal / Ineligibility, Local Government Code, Chapter S252.063 a) The final conviction of a municipal officer or employee for an offense under Section 252.062 (a or b) results in the immediate removal from office or employment of that person. b) For four years after that date of the final conviction, the removed officer or employee is ineligible: 1. to be a candidate for or to be appointed or elected to a public office in this state; 2. to be employed by the city with which the person served when the offense occurred; and 3. to receive any compensation through a contract with that city. ### INSURANCE REQUIREMENTS, Labor Code, §406.096 All contractors and subcontractors shall have insurance coverage including worker's compensation. Proof of coverage must be provided prior to any work beginning. Certificates must be submitted to purchasing. Required Insurance: Workers Compensation, General Liability, and Auto Liability. Other types of insurance may be required depending on the type of work or service requested. "Building or construction" includes: (A) erecting or preparing to erect a structure, including a building, bridge, roadway, public utility or facility; or (B) remodeling, extending, repairing, or demolishing a structure; or (C) otherwise improving real property or an appurtenance to real property through similar activities. ## PUBLIC RECORDS A vendor or a member of the public may request a copy of a Bid Tabulation Sheet that is compiled when bids are opened in accordance with Chapter 552 of the Texas Government Code. The City will not release copies of bids or the bid evaluations until after the contract has been awarded in accordance with Chapter 552.104 of the Texas Government Code. This is not a waiver of any exception to the requirements of public disclosure contained in the Texas Public Information Act including, but not limited to, trade secrets or other commercial or financial information that is made confidential by law. ## PURCHASE APPROVAL & REQUIREMENTS The Purchasing Agent shall have the authority to procure all supplies, equipment and services for the City either on an individual basis or through annual contracts. These purchases will be in compliance with the Texas Local Government Code.

SECTION 3:

Statutes / Authority

NUMBER:

06-02

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===== PAGE 199 ===== ## PURCHASING POLICY

Dollar Value	Authorized to Make Purchase	Approval of Purchase	Approval PO	Approval Invoice	Approval Contract
Under $3000	Authorized Staff Purchasing Agent	Supervisor or Director	Finance Director ACM & City Manager	Supervisor or Director	City Manager
$3000-$20,000	Authorized Staff Purchasing Agent	Supervisor and Director	Finance Director ACM & City Manager	Director Finance Director City Manager	City Manager
Over $20,000	Purchasing Agent	Director, Finance Director City Manager City Council	Director, Finance Director City Manager City Council	City Council	City Council

## Authorized Staff Staff must have attended purchasing training and be authorized by their respective Supervisor/Director. ## PURCHASE REQUIREMENTS All purchases must be made through a purchase order or through use of a purchasing card. A PO must be obtained prior to placing an order. PO line items must be detailed.

Dollar Value	Type of Purchase	Requirement
Under $2500	Supplies / Service	1. Quotes are not required, but are suggested.
$2500-$70,000	Supplies / Service	a. Three written quotes with one of the three must be from HUB/MWBE or obtain quotes from the e-procurement system. b. A Purchase Order issued
Under $70,000	Construction/ Maintenance/Repairs	1. Quotes must be obtained using the e-procurement system. 2. A Purchase Order issued
Over $70,000	Construction	Sealed Bid or RFP Process
Over $5,000	Fixed Asset (Capital)	Must be purchased by Purchasing Agent
Any Amount	Annual Contract	A Purchase Order

SECTION 4:

Procurement Inclusion Program

NUMBER:

06-02

APPROVED BY:	POLICY DATE:	REVISED DATE:
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===== PAGE 200 ===== # PURCHASING POLICY The goal of the Procurement Inclusion Program is to include certified Minority or Women owned businesses (M/WBE's) in every possible segment of the procurement process by affording M/WBE's an opportunity, on a competitive basis to be considered for and awarded City business. ## DEFINITIONS ## Minority/Women Business Enterprise (M/WBE) as defined by the Small Business Administration A M/WBE is any legal entity organized to engage in commercial transactions which is at least 51 percent owned, controlled and operated by one or more minorities or women. ## Veteran-owned small business as defined by the Small Business Administration 1. A small business that: is at least 51% unconditionally owned by one or more veterans (as defined at 38 U.S.C. 101(2)); or 2. A publicly owned business with at least 51% of the stock of which is unconditionally owned by one or more veterans; and whose management and daily business operations are controlled by one or more veterans. ## Small disadvantaged business as defined by the Small Business Administration Small Disadvantaged Business means a small business that: (i) has received certification as a small disadvantaged business consistent with 13 CFR part 124, Subpart B; (ii) no material change in disadvantaged ownership and control has occurred since its certification; (iii) where the is owned by one or more individuals, the net worth of each individual upon whom the certification is based does not exceed $750,000, after taking into account the applicable exclusions set forth at 13 CFR 124.104©(2); and (iv) is identified, on the date of its representation, as a certified small disadvantaged business in the database maintained by the Small Business Administration ## Historically underutilized business as defined by the State of Texas Historically Underutilized Business means a business that is owned at least 51 percent owned, controlled and operated by one or more minorities or women; has its principal place of business in Texas, and has an owner residing in Texas with a proportionate interest that actively participates in the control, operations and management of the entity's affairs. ## Certification: The process by which a business is initially determined to be a bona-fide minority or woman owned business. ## Certified: A certified company is a minority or woman owned business that has met the requirements established by an authorized agency of the State of Texas or Federal Government. ## Sourcing: Sourcing is the process of identifying qualified and certified M/WBE suppliers. ## OBJECTIVES The Procurement Inclusion Program will increase the awareness and sensitivity of employees to M/WBE's and assures fair and non-discriminatory consideration when competing with other suppliers.

SECTION 4:

Procurement Inclusion Program

NUMBER:

06-02

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===== PAGE 201 ===== ## POLICY STATEMENT It is the policy of the City of Balch Springs to actively encourage and seek qualified and certified M/WBE's to participate in all phases of the procurement process. In this effort, the City will take appropriate measures to assure that M/WBE's have knowledge of, access and equal opportunity to compete for the goods and/or services required by the City of Balch Springs. The participation shall include all procurement within the City for goods and services purchased from the lowest responsible bidder or to the bidder who provides goods or services at the best value for the City that exhibits the best combination of price, quality and service. ## PROGRAM COMMITMENT It is in the best interest of the City of Balch Springs to stimulate the growth of M/WBE's. The growth of such businesses can be encouraged through their full participation in all phases of City of Balch Springs procurement opportunities. Therefore, the City Council and executive management of the City of Balch Springs have endorsed this program. The City shall, where economically and reasonably prudent, reach out into the community through minority business organizations, chambers of commerce, seminars, trade shows, and special programs to enhance the program credibility. ## CERTIFICATION Staff shall identify certified minority/women owned companies to eliminate companies that appear to be M/WBE, but are not actually owned or controlled by a minority group. The City of Balch Springs may accept certification from the following agencies: • State of Texas – Historically Underutilized Business Program • North Central Texas Regional Certification Agency (NCTRCA). • South Central Texas Regional Certification (SCTRCA) • Texas Department of Transportation • Any other certifying agency deemed acceptable by the City of Balch Springs ## SOURCING Sourcing is the heart of a successful inclusion program. It is the process of identifying M/WBE suppliers. To be effective, sourcing requires time and coordination to locate qualified, certified M/WBE suppliers by required commodity. - Sourcing is an ongoing, never ending search to include new suppliers entering into the market place. Techniques for sourcing the M/WBE shall include: • Networking with the local chamber of commerce and M/WBE organizations. • Utilize the City’s website to communicate procurement opportunities. • Membership directories by business/commodity type on the local and national levels. • Attendance at special programs, trade fairs and other programs to meet potential M/WBE suppliers. • Requesting and sharing supplier information with other governmental entities. • Access to the North Central Texas Regional Certification Agency (NCTRCA) and State of Texas qualified, certified bid lists. • Requests for referrals from current M/WBE.

SECTION 5:

General Information

NUMBER:

06-02

## ANNUAL CONTRACTS Annual Contracts are established by the Purchasing Agent through a formal procurement process. Pricing is locked for a specific period of time.

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===== PAGE 202 ===== Annual contract purchases must be made with a purchase order. This process allows the Purchasing Agent to track expenditures authorized in the contract. All contract information will be sent electronically to employees and the information may be accessed on the website at www.cityofbalchsprings.com by clicking on the application link: Contracts. Until notice is received, contracts are not in effect. ## AUTHORIZATION TO PURCHASE Employees authorized to conduct purchasing related business for the City must be listed on an authorized list. A list must be submitted to the Purchasing Agent annually or as personnel changes occur. A spreadsheet will be sent yearly to verify authorized purchases. A memorandum or email consisting of the following is sufficient for changes during the year. 1. Department Director's authorization allowing employees to purchase; 2. Name of employee 3. Employee Network ID 4. Authorized Limits ## BID PROTESTS All protests regarding the bid solicitation process must be submitted in writing to the Purchasing Agent within five (5) working days following the opening of bids. This includes all protests relating to advertising of bid notices, deadlines, bid opening, and all other related procedures under the Local Government Code, as well as protests relating to alleged improprieties or ambiguities in the specifications. The limitation does not include protests relating to staff recommendations as to award of a bid. Protests relating to staff recommendations may be directed to the City Council by contacting the City Secretary PRIOR to Council Award. ## BUDGETED FUNDS Funds must be available and in the proper account prior to issuance of a purchase order and before the use of a purchasing card. ## CHECK REQUEST The check request is used for the following purchases. Refunds – Include the reason for request and attach documentation indicating the person or organization name; date of original purchase, contract date or class date; and reason for refund. Contract Labor – Include the reason for request and attach as backup, a copy of the employee contract for a one-time payment, jury duty, or for instructors. Submit proper documentation such as a copy of the instructor contract. Reimbursements – Include copy of detailed invoice or receipt. ## DEBRIEFING A debriefing is a review of the vendor's quote, bid, or proposal. It usually provided to unsuccessful vendors. Debriefings are normally requested during the proposal process, but may be done

SECTION 5:

General Information

NUMBER:

06-02

for any type of solicitation that evaluates factors other than price. The process may be formal (face-to-face) or informal (over the phone/email).

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===== PAGE 203 ===== Outline the vendor's strengths and weaknesses. This provides detailed information for the vendor to learn from and to better prepare for future proposals. Items to remember with debriefings: 1. Do not discuss competing proposers 2. Do not let it become a gripe session ## EXEMPTION FROM SALES TAX The City is exempt from sales, excise and use taxes under Tax Code, 151.309. The City is NOT exempt from food related purchases for employee meals during travel or hotel/motel tax. ## FREIGHT CHARGES AND FEES Include freight costs and fees in the total cost when obtaining quotes. Note that freight costs must be considered in determining an award vendor(s). All freight should be requested as FOB Destination (delivery address) freight pre-paid and allowed. ## NEW VENDORS A W9 is required for all new vendors. The authorized purchaser should request the vendor to complete the form and submit it with their quote or invoice. Purchase orders cannot be issued or payments processed until a W9 is received in Accounts Payable and the vendor is set up. Authorized users should encourage all potential vendors to register as a supplier at www.cityofbalchsprings.com. ## PLACING ORDERS When placing orders, provide the vendor with the PO Number or a hard copy if requested, name of person placing the order, department name, and the City's billing address. Billing Address: The City of Balch Springs Accounts Payable 13503 Alexander Rd. Balch Springs, TX 75181-3401 Billing Email: scluse@cityofbalchsprings.com arentaria@cityofbalchsprings.com Instruct vendors to clearly display the name of person placing the order, the department, and the Purchase Order Number on all invoices, delivery slips, cases, cartons, boxes, packing slips and bills of lading. ## RECEIVING OF MATERIALS The authorized purchaser is responsible for verifying that all materials/services are received in working order and meet specifications. Once materials/services have been received and verified to be correct, indicate receipt of materials by completing the receiving section for each product in the electronic Purchase Order (STW). If the quantity received does not agree with the vendor's packing slip or the material does not conform to specification, the vendor must be notified immediately. When a partial shipment is received, indicate the quantity in the electronic Purchase Order (STW).

SECTION 6:

Emergency Purchases

NUMBER:

06-02

APPROVED BY:	POLICY DATE:	REVISED DATE:
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===== PAGE 204 ===== ### EMERGENCY PURCHASES §252.022 An emergency condition creates an immediate and serious need for materials, services, or construction that cannot be met through normal procurement methods and that seriously threatens the functioning of the City or the protection of property or the health or safety of any person. Emergency purchases are for critical, unforeseen government need. Because the City's ability to serve the public would be impaired if purchases are not made immediately, emergency purchases are exempt from standard purchasing procedures. True emergencies almost always occur as a result of parts and labor needed for unforeseen repairs to equipment that must be kept operational. When an emergency occurs, the need for quotes will be eliminated. However, written explanation must be indicated on the Statement of Compliance for Irregular Purchases. 1. If the product or services is over $2,500 and under $70,000, obtain the City Manager's authorization. Once authorization has been received, submit a requisition to Purchasing and obtain a purchase order, call the vendor to initiate repair services or order the needed materials. Immediately or as soon as feasible, submit a copy of the invoice, delivery ticket and the irregular purchase form. 2. In the event the emergency exceeds $70,000, follow the same procedures outlined in item 1 above prepare an agenda item and resolution to Council prior to payment for the products or services purchased. In extreme cases involving a disaster, an emergency declaration will be made by the Mayor. All purchases must be documented through proper State & Federal forms and emergency purchase orders issued. Emergency purchase orders are maintained at City Hall and at the EOC. An emergency created through neglect will not be processed as an emergency. ## Typical examples are: a. Depletion of stock due to lack of planning. b. Building or equipment needing repairs for some time, suddenly becoming an emergency overnight. c. Orders of materials for projects most of which must be planned weeks or months ahead of time, and requested just before desired use.

SECTION 7:

Sole Source Purchases

NUMBER:

06-02

## SOLE SOURCE PURCHASES

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===== PAGE 205 ===== ## PURCHASING POLICY Sole source purchases are goods and services available from only one supplier. There may be one vendor because of patents, copyrights or simply because the vendor is the only one which supplies the good or service. Example: Patented products, monopolized items, books, captive replacement part or component for equipment, and software with exclusive distribution rights. Items that are only available from one manufacturer are not a sole source, if the items can be purchased from distributors. The City is responsible for obtaining and retaining documentation from the vendor that clearly states the reasons the purchase must be made on a “sole source” basis. All sole source purchases require written justification in the form of an affidavit which must be completed by the vendor and notarized. This form must be submitted and approved by the Purchasing Agent prior to the purchase being made. Be sure that the function the user department is asking for is a "need and not a "want". For example, only one vendor sells equipment with the special function. Other vendors have a similar function but not exactly the same. Ask the question, do we need the specific function and why would a similar function not work. ## Notice of Intent to Award a Sole Source Procurement All purchases in excess of $70,000 shall be made in conjunction with the Purchasing Agent who will post a Notice of Intent to purchase a sole source item in the e-pro system.

SECTION 8:

Capital / Fixed Asset Purchases

NUMBER: 06-02 CAPITAL / FIXED ASSETS Definitions:

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===== PAGE 206 ===== # PURCHASING POLICY Capital Purchase – Any item with a purchase value of $5,000 or more. Fixed Asset – Any items with a purchase value of $5,000 or more and with a useful life greater than two years. Account – Capital and Fixed Assets are charged to the budget object lines. All items purchased with a price of $5,000 or greater and a useful life exceeding two years will be placed on the fixed asset list. Each department will be required to monitor their inventory and be accountable for the location of the asset. Asset tags will be issued after payment has been processed. All capital and fixed assets purchases, regardless of the dollar amount, are to be purchased through Purchasing. Departments should submit a requisition with purchase details. Departments that track asset information must forward the information to Purchasing to include in the Fixed Asset listing. For example, vehicles and equipment tracked and issued a unit (tracking) number. This information will be used in the Fixed Asset module to assist in tracking the equipment.

SECTION 9:

Cooperative Purchasing

NUMBER:

06-02

COOPERATIVE PURCHASING

APPROVED BY:	POLICY DATE:	REVISED DATE:
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===== PAGE 207 ===== ## PURCHASING POLICY Government Code, Chapter 791 and Local Government Code, Chapter 271 authorizes the use of cooperative purchasing programs. The Chapters authorize the City to use ("piggyback") on another entity's bid or to use a cooperative contract from an established cooperative agency. The bids completed by the entity or agency must have an Inter-local clause in the specifications or contract, the awarded vendor must agree to the cooperative clause and an Inter-local agreement must be in place between the City and the issuing entity/agency. The City has established memberships and inter-local agreements in place and promotes participation in cooperative purchasing programs. A complete list of all inter-local agreements is maintained in the contract module. These agencies can provide great pricing and quick turn-around time for items such as vehicles, software, hardware, and heavy equipment. Current Inter-local agreements can be viewed on the e-procurement website at www.cityofbalchsprings.com. Click on the application link, contracts.

NUMBER:

06-02

PETTY CASH

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===== PAGE 208 ===== ## PURCHASING POLICY Petty cash is a service available to employees for reimbursement of miscellaneous small dollar expenditures. These expenses can be reimbursed at the Utility Billing payment counter. The employee must bring the signed voucher and the detailed receipt to Utility Billing. Present it to the cashier and the expense will be refunded. The signed voucher must be approved by Department director and signed off by City Manager or Finance Director. Petty cash is limited to expenditures under $50.00. A petty cash voucher and detailed receipt is required for reimbursement. Sales tax will not be reimbursed.

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===== PAGE 209 ===== Competitive bidding allows vendors to compete with each other to provide goods and/or services to the City. This process serves two purposes. The first is to ensure that public monies are spent properly, legally, and that the best possible value is received for the money. The second is to give qualified and responsible vendors who desire to do business with the City a fair and equitable opportunity to do so. The use of a standard bidding procedure gives the public assurance that their monies are properly safeguarded. Competitive bidding can be accomplished in two ways, formal or informal. ## DEFINITIONS Invitation to quote (ITQ) is an informal or formal process used to purchase items over $2,500 and less than $70,000. Invitation to bid (ITB) is a formal process used to purchase goods and services over $70,000. Request for Information (RFI) is a formal process in which information is requested from vendors prior to a bid or proposal to assist in writing specifications. Request for Qualifications (RFQ) is a formal process used to select a vendor to perform a professional service. Request for Proposal (RFP) is a formal process used to purchase a good or service with specific criteria set that is used to evaluate the submittal. Specification is a set of criteria used by vendors to submit pricing, information, or qualifications. Professional services is defined by AG Opinion MW 344 as "services rendered by a person or firm that requires years of education and service for one to attain competence and which calls for a high order of intelligence, skill and learning" (mental or intellectual skills, rather than physical or manual). (Opinion MW 344 and DM 347) A professional is a member of a discipline with widely accepted standards of required study or specified attainments in special knowledge as distinguished from mere skill. Personal Service is defined as a service that is performed by an individual. A contract is for a personal service if a specific individual person is required to perform the service. The service must be performed by the individual named in the contract. (Attorney General JM-890 and JM 486) Planning services means services primarily intended to guide governmental policy to ensure the orderly and coordinated development of the municipality 252.001 (5) ## DETERMINING THE PROCUREMENT METHOD It is important to determine the procurement method as it will be a major factor in the planning process. For example, the procurement lead time for an Invitation for Bid and a Request for Proposal differ significantly. Invitation to Bid (ITB) - The ITB uses the competitive sealed bid method. This method is used when the requirements are clearly defined, negotiations are not necessary and price is the major determining factor for selection. Best value considerations can also be used with the ITB method. Request for Information (RFI) - Requests for Information are used primarily as a planning tool. The RFI is an optional method that may be used to gather information in order to prepare a complete and accurate solicitation document when an agency does not have the necessary information to prepare a

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===== PAGE 210 ===== complete and accurate solicitation document. RFIs are used to identify industry standards, best practices, potential performance measures, and cost or price structures or to generally ascertain the level of interest of prospective respondents. A preliminary solicitation document which provides an initial description of the program objectives and specifications usually accompanies an RFI for review by potential respondents. Agencies may use the information derived from the responses to finalize their solicitation document. Agencies are not required to incorporate any or all of the comments or suggestions made by the contractor, but the hope is that the contractor will provide useful information in the RFP development process. Request for Proposal (RFP) – Used when competitive sealed bidding is not practicable or advantageous. Generally this is when factors other than price are to be considered or when objective criteria cannot be defined. One of the key differences between an ITB and an RFP is that negotiations are allowed in an RFP. Discussions are allowed with the respondents and best and final offers are solicited. Request for Qualifications (RFQ) – Generally used for Professional Services wherein the respondents are evaluated based solely on their qualifications. Price is not considered until after selection is made by the agency based on qualifications. Professional Services are covered under Texas Government Code, Section 225. ## PRE-BID/PROPOSAL MEETINGS: A pre-bid meeting is generally held for bids and proposals that are requesting a service or that may be controversial. The meeting allows staff to review the specifications with potential vendors at one time and provides vendors the opportunity to ask questions or attend a site preview. The meeting may be mandatory or non-mandatory and must be specified in the bid documents. The meeting may be part of the best value criteria. ## SPECIFICATION A specification is an accurate description of the material or equipment to be purchased. All specifications shall be clear, definite, and shall permit competitive bidding except for those items that may be noncompetitive due to patent or distribution rights. The using department, with the advice of the Purchasing Agent, has the primary responsibility for drafting or revising specifications. ## A good specification should be: Simple – details are specific enough that a loophole will not allow a bidder to evade any of the provisions and take advantage of the City. Identifiable – a comparison with a brand or specification already on the market, in order to avoid confusion. Care should be used, however, to ensure that the specification does not arbitrarily exclude other viable products. Verifiable -.a description of the verification is included to ensure the specification has been met. Capable – allows responses from multiple bidders. Clear and consistent- Inconsistent and unclear specifications lead to misunderstandings, which can be costly in price and time. Flexible - allows the City to take advantage of new or green products when feasible. Defensible - Arbitrary specifications (need versus want) that do not have a valid business purpose should be avoided.

SECTION 11:

Types of Procurement

NUMBER:

06-02

APPROVED BY:	POLICY DATE:	REVISED DATE:
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===== PAGE 211 ===== # PURCHASING POLICY Measurable - Bids must be awarded to the lowest responsive (responsible) bidder meeting all specifications. ## Where to Obtain Specifications Departments are encouraged to contact the Purchasing Agent to discuss obtaining specifications from another source. Specifications may be obtained from the following sources. City Purchasing Division Purchasing Databases Other Government Entities Cooperative Agencies ## TIE BIDS If all factors and conditions relating to the bids are equal, then the tie bid will be awarded to the local vendor. If more than one vendor is local, then a coin toss will be conducted by the Purchasing Department with one witness from outside the Purchasing Department.

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===== PAGE 212 ===== ## QUOTES A minimum of three quotes are required for all purchases between $2,500 and $70,000. Written quotes or quotes obtained through the e-procurement system are required. At minimum, one of the three quotes must be from MWBE / HUB sources. Use of the e-procurement system and public notification satisfies the requirement. All quotes must be written and copies must be scanned into the requisition system (STW). This includes non-responsive quotes. If the e-procurement system is used to obtain quotes, the quote number must be referenced in the requisition. Larger dollar quotes, especially those for construction must be processed with the quote template or through the e-procurement system. Purchases less than $70,000 may require the use of competitive bidding procedures when it is in the best interest of the City.

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===== PAGE 213 ===== ## INVITATION TO BID Formal Bid A written bid submitted in a sealed format to the City in accordance with the required specifications. This process is required for all commodity purchases of $70,000 or more. The process may also be used for lower dollar purchases when in the best interest of the City. Informal Bid An unsealed, competitive bid submitted to the City in accordance with the specifications. Best Value Local Government Code, chapter 252.043(b) allows a municipality to award a bid based on the best value criteria. (1) the purchase price; (2) the reputation of the bidder and of the bidder's goods or services; (3) the quality of the bidder's goods or services; (4) the extent to which the goods or services meet the municipality's needs; (5) the bidder's past relationship with the municipality; (6) the impact on the ability of the municipality to comply with laws and rules relating to contracting with historically underutilized businesses and non-profit organizations employing persons with disabilities; (7) the total long-term cost to the municipality to acquire the bidder's goods or services; and (8) any relevant criteria specifically listed in the request for bids or proposals. ## General Guidelines 1. All requests for bids should be sent to Purchasing at least two weeks before the first advertising date. 2. A list of suggested vendors should be sent to the Purchasing Agent; especially if you have worked with vendors in obtaining specifications, or have tested / completed a demonstration of their product. ## Evaluation and Award Bid awards for items exceeding $70,000 must be approved by City Council. Awards that require a formal written contract and are $70,000 or less must be approved by the City Manager. Bid awards are processed as follows: 1. Bids will be evaluated by Purchasing and the requesting department(s). Upon completion, the bid recommendation form is completed. 2. Once authorization is received, Purchasing will issue a Notice of Award to the vendor(s). Contracts will be processed and the bid file closed and the electronic contract file created, if needed. 3. Work may not be started until a Notice to Proceed is received by the vendor and staff has received notification that the contract can be started by Purchasing.

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===== PAGE 214 ===== ## REQUEST FOR QUALIFICATIONS (RFQ) The request for qualifications (RFQ) is the process used to hire a professional service. The following services are defined by statute professional. Accounting Real Estate Appraising Engineer Architect Optometry Medical Professionals Professional Nursing Chapter 252.022 (a)(4) provides exemptions to procurement for personal, professional or planning services. Chapter 271 provides guidance for selecting these services and should be followed. Municipalities may procure services through a competitive process even if such services qualify for an exemption under Local Government Code section 252.022. (Attorney General SM 106) A government entity may not select a provider of professional services or a group or association of providers or award a contract for these services on the basis of competitive bids, but shall make the selection and award based on the following: 1. Demonstrated competence and qualifications to perform the services; and 2. Fair and reasonable price; If considerations are equal, preference shall be given to a consultant whose whole principal place of business is in the state or who will manage the contract wholly from an office in the state. The professional fees under said contract must be consistent with and not higher than the recommended practices and fees published by the applicable professional associations; and may not exceed any maximum provided by law. The request for qualification process is similar to the sealed bid process except it is used to obtain vendor information that is used to evaluate the vendor's ability to provide service. The process is not used to obtain pricing, but rather in obtaining information regarding vendor availability and experience or when seeking highly technical information. This process must be used when securing engineering or architectural services per Texas Statute 2254.004. Qualifications are treated differently than a bid in that there are additional steps that have to be completed before the proposals are ready for final consideration and approval. Qualifications are received publicly, but not open for inspection. Proposals/qualifications are evaluated individually according to the evaluation criteria set in the specifications, and then initially ranked. A group of three to five finalists are selected from the ranking and then interviewed. Once a top candidate is selected, a scope of service and fee schedule is requested. Both items are negotiable. Purchasing must be included in all aspects of the evaluation process; including review and interviews. Purchasing will assist with the agenda recommendation and will process the contract. Work may not be started until a Notice to Proceed is received by the vendor and staff has received notification that the contract can be started by Purchasing. Reference: The Brooks Act; Section 902 [40 U.S.C. 542] Professional Services Procurement Act; Section 2254.004, Texas Code

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===== PAGE 215 ===== ## REQUEST FOR PROPOSAL (RFP) The request for proposal (RFP) is the process used to obtain goods and services in which price is not the only determining factor. The City may use the request for proposal for the purchase of goods or services per Local Government Code 252.021. The following criteria must be discussed and included in the proposal specifications. ### 252. 042 (a) Requests for Proposals for Certain procurements (a) Requests for proposals made under Section 252.021 must solicit quotations and must specify the relative importance of price and other evaluation factors. (b) Discussions in accordance with the terms of a request for proposals and with regulations adopted by the governing body of the municipality may be conducted with Offeror's who submit proposals and who are determined to be reasonably qualified for the award of the contract. Offeror's shall be treated fairly and equally with respect to any opportunity for discussion and revision of proposals. To obtain the best final offers, revisions may be permitted after submissions and before the award of the contract. Proposals are treated differently than a bid in that there are additional steps that have to be completed before the proposals are ready for final consideration and approval. Proposals are received publicly, but not open for inspection. Proposals are evaluated individually according to the evaluation criteria set in the specifications, and then initially ranked. Once a candidate is selected, a best and final offer is requested. Purchasing must be included in all aspects of the evaluation process; including review and interviews. Purchasing will assist with the agenda recommendation and will process the contract. Work may not be started until a Notice to Proceed is received by the vendor and staff has received notification that the contract can be started by Purchasing.

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===== PAGE 216 ===== ## DISPOSAL OF SURPLUS PROPERTY Surplus property is equipment owned by the City that is no longer needed. There are multiple formats for the disposal process such as: auction, trade-in, recycling, and destruction. All methods require written approval. ## General Information • Departments should contact the Purchasing Agent prior to disposal of any property over $3000. - Any item that is still operable and has a potential value at auction, please hold for auction. • Disposition forms / Fixed Asset Forms are available from Finance or on the employee web site. After approval by the Purchasing Agent, equipment should be stored until the property can be removed for auction. If the item is broken – it should be placed in the trash. This does not apply to heavy equipment. ## Miscellaneous Equipment Broken equipment such as a calculator, desk accessory, or chair, please place in the trash. • Complete the Disposition of Equipment form and forward to purchasing • A picture of each item should be sent electronically. Items will need to be stored by the current using department. - A receipt will be sent to the person requesting disposition. The buyer will pick up auction items, by appointment only, directly from the requesting department. ## Vehicles and Heavy Equipment • Complete the Vehicle Information Sheet Please detail damage or broken aspects of the equipment. If you know what's wrong with it, indicate so on the form. • Multiple pictures are needed. Please include front, back and both sides as well as any features or dings/dents. The equipment will need to be stored at the requesting department location. The item will then be placed on the auction website for 14 days. - A receipt will be sent to the person requesting disposition. The buyer will pick up auction items, by appointment only, directly from the requesting department. ## Scrap Metals 1. A letter of authorization is required. 2. Department representatives will take the items authorized to the designated recycling facility. 3. The recycling facility will weigh and issue a weight slip (receipt) and payment for the recycled items. 4. Funds must be brought to the Purchasing Agent or Finance on the same day for deposit.

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===== PAGE 217 ===== ## INTRODUCTION The Purchasing Card (P-Card) is a credit card that can be used for small purchases and travel related expenses. It is a fast and flexible tool which offers an alternative to the existing purchasing processes and provides an extremely efficient and effective method for purchasing and paying of small dollar items with a total value of $2,000 or less per transaction. Dollar limits are programmed on an individual basis as set and approved by the Department Director. The card works just like your personal credit card, except all charges are paid in full by the City of Balch Springs. It is to be used only for the purchase of small dollar items. City of Balch Springs spending limits are set per individual at the request of the Department Director. Single transaction limits may not exceed $2000. The City of Balch Springs requires that certain types of vendors be blocked from Purchasing Card use. Among these are entertainment, beer and wine stores, gambling establishments, and cash transactions. Transactions will be blocked at the point-of-sale level. ## DEFINITIONS ## Card Issuer – Citi Financial ## Purchasing Card Administrator – Purchasing Agent The Administrator coordinates the Purchasing Card program for the City and acts as the City's contact with the card issuer. Department Director is the City official that authorizes issuance of cards to employee's and is responsible for all transactions made by the authorized employee. Department Coordinator is the designated employee responsible for reviewing transactions of individual Cardholders and provides the necessary accounting codes for purchases. This person is the designated contact to the Purchasing Card Administrator. Cardholder - An employee of the City of Balch Springs that is approved by his/her Department Director to use the Purchasing Card to execute transactions on behalf of the City. Vendor - The merchant from whom a Cardholder makes a purchase. ## ACCOUNT NUMBER SECURITY AND STORAGE Cardholders should always treat the City of Balch Springs Purchasing Card with at least the same level of care as one does their own personal credit cards. The card should be maintained in a secure location and the card account number should be carefully guarded. The only person entitled to use the card is the person whose name appears on the face of the card. The card may not be lent to another person for any reason. All other documentation concerning the Purchasing Card program will be maintained by the Purchasing Card Administrator. This documentation includes, but is not limited to, applications, Cardholder Agreements, reconciliation of accounting statements, and copies of transmittals and correspondence with the card issuer. ## CARDHOLDER LIABILITY The Purchasing Card is a corporate charge card and will not affect personal credit. It is each cardholder's responsibility to ensure that the card is used within the guidelines of this Program. Failure to comply with program guidelines may result in permanent revocation of the card, notification of the situation to management, and disciplinary action in accordance with City Policy relating to disciplinary action and termination.

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===== PAGE 218 ===== ## LOST, MISPLACED OR STOLEN PURCHASING CARDS Report lost or stolen cards immediately to the card issuer. A representative is available to assist you 24 hours a day, 365 days a year. In addition, cardholder must notify the Department Coordinator and the Card Administrator of the lost or stolen card. PHONE NUMBER: 800-248-4553 ## ERRONEOUS DECLINES There may be certain situations when a vendor receives a decline message when processing your Purchasing Card transaction. If you do not know the reason for the decline, contact the card issuer for an explanation. If the decline was in error, the Cardholder should immediately contact the Purchasing Card Administrator for assistance. Note: as a security feature, the card will deactivate on the third attempt to process and is declined. ## EMERGENCY TRANSACTIONS Emergency transactions over $1,000 may not be handled with the Purchasing Card. For any transaction that does not meet the spending controls assigned to the card, the Cardholder must contact the Purchasing Agent for assistance. During the declaration of a disaster, credit limits may be increased as need arises as long as transactions are authorized in accordance with EOC policies. ## CREDITS Vendors must issue a credit to your card account for any item they have agreed to accept for return. This credit will appear on a subsequent statement. Do not accept cash in lieu of a credit to the Purchasing Card account. ## DISPUTES & BILLING ERRORS Always attempt to resolve any disputes or billing errors directly with the vendor. In most cases, the vendor will issue a credit to the card account. If an agreement cannot be reached with the vendor, please contact the card issuer. See the attached Dispute Form which may be required by the card issuer for disputed transactions. Nearly all issues can be resolved using this process. ## SALES TAX The City of Balch Springs is exempt from most forms of sales tax. Even though the Purchasing Cards will state that we are exempt, it is the responsibility of the cardholder to remind all merchants of our tax-exempt status. All cardholders should carry with them a tax-exempt certificate verifying our status in case the merchant is a new vendor to the City. These certificates are available from the Purchasing Agent. ## DIRECTOR RESPONSIBILITIES The Director is responsible for selecting the option of how the program is monitored and processed in each department / division. Option 1: Director assigns a single coordinator that is responsible for all cardholders including monitoring for sales tax, unauthorized transactions processing transactions into the STW including the upload of receipts. Additionally, the coordinator is the primary contact to the Card Administrator. Option 2: Director assigns a coordinator and cardholders as an intermediate. Cardholders are responsible for processing transaction into STW, including the upload of receipts. The coordinator is

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===== PAGE 219 ===== responsible for monitoring sales tax and unauthorized transactions and ensuring statements are monitored in a timely manner. The coordinator is the primary contact to the Card Administrator. ## DEPARTMENT COORDINATOR RESPONSIBILITIES - Review receipts for sales tax and unauthorized charges. • Retain all charge slips and receipts until statement arrives. Match receipts to transactions/statement and code individual receipts for payment. • Notify Purchasing Card Administrator in 3 to 5 days of any unresolved disputes. • Notifying Purchasing Card Administrator of lost or stolen cards. • Requesting Purchasing Card Administrator to cancel a Cardholder's card (e.g., terminated or transferred employees, and loss of purchasing card privileges) as approved by Department Director. • Collect canceled cards from Cardholders and forwarding to Purchasing Card Administrator. ## CARDHOLDER RESPONSIBILITIES The Purchasing Card may not be used for personal expenses, entertainment, cash and other blocked merchant codes. ## The Cardholder must: • Ensure the card is used for legitimate business purposes only. Maintain the Purchasing card in a secure location at all times. - Not allow other individuals to use the card. Adhere to the purchase limits and restrictions of the Purchasing Card. - Items listed on price agreements that are the result of bid awards cannot be purchased using the Purchasing Card without the issuance of an open purchase order. The city is exempt from sales tax. Staff must request tax exemption prior to the purchase. Obtain and reconcile all sales slips, register receipts, and/or Purchasing Card slips. • Give above receipts to Department Coordinator for reconciliation in a timely manner. Assist coordinator in resolving disputes or billing errors. Not accept cash in lieu of a credit to the Purchasing Card account. • Agree not to use another Cardholder's card to circumvent the purchase limit. • Immediately report lost/stolen card. - Return the Purchasing Card to the Purchasing Agent upon terminating employment. • Report erroneous transactions to the Purchasing Agent. - Process transactions, if designated by Department Director. ## PURCHASING CARD ADMINISTRATOR RESPONSIBILITIES The Purchasing Agent is responsible for the Purchasing Card program. Responsibilities include: - Main contact between card issuer and City. Reviewing Department cardholder approved applications. Submit completed application to the card issuer and take receipt of Purchasing Card. Provide training to department coordinators and cardholders. • Handle disputed charges/discrepancies not resolved by Cardholder or Department Coordinator. • Secure revoked Purchasing Cards and submit information to the card issuer.

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===== PAGE 220 ===== • Receive, review and reconcile Purchasing Card statement. Download statement transactions to the financial software (STW). - Review usage of Purchasing Card data. • Ensure that lost or stolen cards have been closed by the card issuer. Submit cardholder requests. Assist the Department Coordinator with erroneous declines and emergency transactions. ## REQUIREMENTS FOR RECEIVING A PURCHASING CARD Before receiving a Card, the requesting cardholder must attend training on the purchasing policy. The cardholder is required to sign Purchasing Card Cardholder Agreement. By signing the agreement, the employee acknowledges their attendance in a training class and indicates that they understand the intent of the program, and will comply with all guidelines of the Policy as well as all other City of Balch Springs Policies relating to the expenditure of funds. ## PURCHASING CARD MAINTENANCE AND CLOSURE All contact with the card issuer for card set up, maintenance and closure (except for reporting lost or stolen cards) will be handled by the Purchasing Card Administrator. The Purchasing Card Administrator is required to close an account if a Cardholder: (a) moves to a new job in which a Purchasing Card is not required, (b) terminates employment or (c) for any of the following reasons which will also subject Cardholder to disciplinary action in accordance with City of Balch Springs Policies relating to disciplinary action and termination for cause: • The Purchasing Card is used for personal or unauthorized purposes. The Purchasing Card is used to purchase alcoholic beverages or any substance, material, or service which violates policy, law or regulation pertaining to the City of Balch Springs. The Cardholder allows the card to be used by another individual. The Cardholder splits a purchase to circumvent the limitations of the Purchasing Card or state law-bidding provisions. The Cardholder uses another Cardholder's card to circumvent the purchase limit assigned to either Cardholder or the limitations of the Purchasing Card. • The Cardholder fails to provide Department Coordinator with required detailed receipts. The Cardholder fails to provide, when requested, information about any specific purchase. • The Cardholder does not adhere to all of the Purchasing Card policies and procedures. ## AUDIT ASSISTANCE The Purchasing Card Administrator and/or an Auditor will perform periodic audits of compliance with the guidelines of the Purchasing Card program, City policy relating to the expenditure of organization funds, as well as Cardholder statements and other required documentation.

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===== PAGE 221 ===== ## CONTRACT MANGEMENT The City has purchased contract management software to assist in the management of all City contracts. The software shall be used by all departments to manage all City related contracts. Failure to manage and control changes can result in an unintentional modification to the scope of work, extension of the schedule, increase in the contract cost, circumvention of management controls and diminished contractor accountability. ## CHANGE ORDERS An effective management process includes a formal change order process. Change Orders must be processed on one of the two change order forms (construction/services or products/supplies) prior to and changes taking place. ## DOCUMENT MANAGEMENT Purchasing will set up all contracts that are issued through a formal solicitation. The following documents will be added to the electronic file. Bid related documents • Insurance • General Terms & Conditions • Bonds • The Contract • Notice to Proceed Blank Forms: Payment Request, Change Order Request, Release of Liens, etc. • Payment requests that are signed by Purchasing • Change Orders processed by Purchasing - Lien Releases processed by Purchasing Correspondence Relating to the Contract Staff will be responsible for uploading all documents relating to the following: Meetings Minutes/Notes Request for Payments Inspection / Testing Site Visit Schedules Change Orders Bonds

Monitoring Reporting

Correspondence Acceptance

Correspondence Relating to the Contract

Lien Releases

The Contract

The Contract Notice to Proceed Staff will have access and the responsibility to set up and maintain all contracts that are not processed by Purchasing.

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===== PAGE 222 ===== ## GRANT PURCHASES All grant purchases must be properly approved, budgeted, and the accounts set up prior to a solicitation or purchase order being issued. It is the department's responsibility to inform Purchasing of any solicitation requirement. This includes: • Code of Federal Regulation (CFR), • Office of Management and Budget (OMB), • Federal Aviation Authority (FAA) - (foreign object debris) • State of Texas and agencies All Federal grants and those distributed through the State, generally require compliance with 49 CFR Part 18), which is the standard for Uniform Administrative Requirements (Open and Fair Procurement). In addition to the above, departments should specifically seek guidance with wage determinations and whether a cooperative contract can be used.

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===== PAGE 223 ===== ## DEFINITIONS Addendum: An addition, change, or supplement to a solicitation document issued prior to the opening date. Advertise: To make a public announcement of the intention to purchase goods or services. Agency: The City of Balch Springs or another governmental office/entity. Amended: A status change to an RFP, IFB, RFO, RFI, RFQ or Contract that indicates a modification to that document. Amendment: Written addition or change to a contract. Assignment: Transfer of contractual rights from one party to another party. Best Value: Factors to be considered in determining lowest overall cost and value in making certain purchases. Bid: An offer to contract with the City, submitted in response to a bid invitation. Bid Bond / Deposit: A deposit required of bidders to protect the City in the event a low bidder attempts to withdraw its bid or otherwise fails to enter into a contract with the City. Acceptable forms of bid deposits are limited to: cashier's check, certified check, or irrevocable letter of credit issued by a financial institution subject to the laws of Texas and entered on the United States Department of the Treasury's listing of approved sureties; a surety or blanket bond from a company chartered or authorized to do business in Texas. Bid Opening: The public opening of bids, in which the names of the bidders responding to a bid solicitation and prices of the bidders are publicly read and recorded. Bid Tabulation: The recording of bids and bid data submitted in response to a solicitation. The bid tabulation is used for comparison, analysis and record keeping. Bidder: An individual or entity that submits a bid. The term includes anyone acting on behalf of the individual or other entity that submits a bid, such as agents, employees and representatives. Bidders List: A list of potential vendors who have expressed an interest in doing business with the City. Bond: A document providing evidence of obligation issued in temporary or definitive form Change Order: A document which is used when it becomes necessary that amends, clarifies, changes, or cancels contract issues and/or provisions. Centralized Master Bidders List (CMBL): The CMBL is a list maintained by the Texas Comptroller of Public Accounts (CPA) containing the names and addresses of prospective bidders. Competitive Sealed Bidding: Process of advertising an invitation for bids (ITB), conducting a public bid opening and awarding of a purchase order/contract to the lowest responsive, responsible bidder in accordance with state law. Competitive Sealed Proposals: Process of advertising a request for proposal (RFP), the evaluation of submitted proposals and awarding of the contract. Consultant: A person that provides or proposes to provide a consulting service. Consulting Services: The practice of studying and advising the City.

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===== PAGE 224 ===== Contract: A written agreement where a contractor provides goods or services and the agency pays for such goods and services in accordance with the established price, terms and conditions. Contract Administration: This generally refers to the processes that occur after a contract is signed. Contract Management: This refers to the entire contracting process from planning through contract administration. Contract Manager: A person who is: 1) employed by the City, 2) has significant contract management duties. Contractor: A business entity or individual that has a contract to provide goods or services to the City. Used interchangeably with the term “vendor”. Deliverable: A unit or increment of work required by the contract, including such items as goods, services, reports, or documents. Emergency: A purchase made when unforeseen and/or a sudden unexpected occurrence creates a clear and imminent danger, requiring immediate action to prevent or mitigate the loss or impairment of life, health, property, or essential public services. Goods: A transportable article of trade or commerce that can be bartered or sold. Goods do not include services or real property. Independent Contractor: A person working for an entity under contract and not an employee of the contracting entity. The contracting entity does not pay unemployment, disability, or worker's compensation insurance or withholding taxes from payments to the person. An independent contractor normally follows the contracting agency's direction on the results of the work but not on the means of accomplishing the work. Invitation to Bids (ITB): Procurement process used when the requirements are clearly defined, negotiations are not necessary and price is the major determining factor for selection. The IFB uses the competitive sealed bid method. Liquidated Damages: A specified contract provision which entitles the City to demand a set monetary amount determined to be a fair and equitable repayment to the City for loss of service due to vendor's failure to meet contract requirements. Negotiations: A consensual bargaining process in which the parties attempt to reach agreement on a disputed or potentially disputed matter. In a contractual sense, negotiation means the “dealings conducted between two or more parties for the purpose of reaching an understanding.” I Opening Date: I he day and time, after submission of proposals, when sealed bid responses are opened. Owner: The City of Balch Springs. Payment Bond: A bond executed in connection with a contract which secures the payment requirements of the contractor. Performance Bond: A surety bond which provides assurance of a bidder's performance of a certain contract.

APPENDIX A

Definitions

NUMBER:

06-02

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===== PAGE 225 ===== # PURCHASING POLICY Professional Services: Services directly related to professional practices as defined by the Professional Services Procurement Act These include services within the scope of the practice of: accounting; architecture; optometry; medicine; land surveying; and professional engineering. Services provided by professionals outside the scope of their profession, e.g., management consulting services provided by accounting firms, are not considered professional services. Proposal: An executed offer submitted by a respondent in response to a Request for Proposals (RFP) and intended to be used as a basis to negotiate a contract award. Proposal Opening: The public opening of proposals, in which the names of the respondents to a solicitation are publicly read and recorded. No prices are divulged at a proposal opening as these types of solicitations are subject to negotiation. Proprietary Purchase: A purchase request of a product that is proprietary to one vendor and does not permit an equivalent product to be supplied. Renewal: When an existing contract is renewed for an additional time period in accordance with the terms and conditions of the original contract. Request for Information (RFI): A general invitation to contractors requesting information for a potential future solicitation. The RFI is typically used as a research and information gathering tool for preparation of a solicitation. Request for Proposal (RFP): A solicitation requesting submittal of a proposal in response to the required scope of services and usually includes some form of a cost proposal. The RFP process allows for negotiations between a proposer and the issuing agency. Request for Qualifications (RFQ): A solicitation document requesting submittal of qualifications or specialized expertise in response to the scope of services required. No pricing is solicited with an RFQ. Request for Quote (RFQ): An informal solicitation document requesting pricing on small dollar purchases. Responsive: The respondent has complied with all material aspects of the solicitation document, including submission of all required documents. Respondent: An entity submitting a proposal in response to a solicitation. (See Bidder) Responsible: The respondent has the capability to fully perform and deliver in accordance with the contract requirements. The City may include past performance, financial capabilities and business management as criteria for determining if a bidder or proposer is capable of satisfying the contract requirements. Service: The furnishing of labor by a contractor which may not include the delivery of a tangible end product. Solicitation: A document requesting submittal of bids or proposals for goods or services in accordance with the advertised specifications. Solicitation Conference: A meeting chaired by state agency personnel which is designed to help potential bidders/respondents understand the requirements of a solicitation. Also known as a pre-bid or proposal conference. Specification: Any description of the physical or functional characteristics or of the nature of supplies or service to be purchased. It may include a description of any requirements for inspecting, testing, or preparing supplies or services for delivery.

APPENDIX A

Definitions

NUMBER:

06-02

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===== PAGE 226 ===== # PURCHASING POLICY Statute: A law enacted by a legislature. Strategic Sourcing: A concept of purchasing with the objective to purchase goods or services that will minimize costs, increase managerial effectiveness and improve operational efficiency. Surety: A person or entity providing a bond to a contractor to indemnify the City against all direct and consequential damages suffered by failure of the contractor to perform the contract and to pay all lawful claims of subcontractors, materials suppliers and laborers as applicable. Term Contract: A Contract that addresses the estimated requirements for a number of agencies for supplies or services that are used repeatedly or in significant quantities over a period of time. Also known as an annual contract. Vendor: A business entity or individual that has a contract to provide goods or services to the City. Used interchangeably with the term “contractor.”

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===== PAGE 227 ===== ## ACRONYMS CM: Contract Management CO-OP: Cooperative Purchasing Program CSB: Competitive Sealed Bid CSP: Competitive Sealed Proposal GSA: General Services Administration (Federal) ITB: Invitation to Bid ITQ: Invitation to Quote M/WBE: Minority/Women Business Enterprise NIGP: National Institute of Governmental Purchasing REQ: Requisition RFI: Request for Information RFP: Request for Proposal RFQ: Request for Qualifications SOW: Statement of Work

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===== PAGE 228 =====

CHOOSING A PROCUREMENT METHOD

Procurement Method	Use When	Advantages	Disadvantages
Invitation to Bid	Lots of competition exists. The product or service is available from more than one source.	Award process is simpler. Award is made to the lowest responsive, responsible bidder providing the best value to the State.	Defined specifications may be difficult to develop. Does not encourage innovative solutions
Request for Proposal	When factors other than price are evaluated. When negotiations are desired. Vendor is expected to provide innovative ideas.	Allows factors other than price to be considered. Allows for customized proposals suggesting different approaches to the same business need. Allows for negotiations in order to obtain the best value for the state.	Lead times for procurement are much greater. Evaluations are more complex and subjective.
Request for Information	There is insufficient information to write specifications for any procurement method	Provides information to prepare a complete bid or proposal document. Allows the business community to have input into the agency’s solicitation document based on current industry practices and market factors. Informs agency of any potential problems early in the procurement.
Request for Qualifications	Selection is made solely on the skills and qualifications of the contractor. Price is not a factor until after a vendor is selected.	Emphasizes the competency of the proposed contractors.	Contractor is selected before price is negotiated.

### Table courtesy of the State of Texas Contract Management Guide version 1.10

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===== PAGE 229 ===== ## SAMPLE LEAD TIME FOR A COMPLEX PROJECT

Task	Suggested Lead Time from Start of Contract Date	Example
Begin Preparation of Specification and contract.	180 days	March 1
Final approval of Specifications	150 days	April 1
Advertise and Issue Solicitation (Bid/RFP/RFQ)	120 days	May 1
Receipt of Responses	90 days	June 1
Evaluation of Responses	5 – 30 days	July 1
Contract Negotiation	30 days	August 1
Council Award	10 days	August 10
Contract Execution - City	3-10 days	August 20
Contract Execution / Bonding	Minimum 10 days	August 30
Contract Begins		September 1

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===== PAGE 230 =====

BALCH SPRINGS MASTER FEE SCHEDULE
ANIMAL COMPLIANCE FEES & SERVICES

Adoption Fee		Includes 1-yr registration for residents, rabies vaccination, micro chipping and spaying/neutering
Dog	70.00
Cat	50.00
Pet Adoption Day	10.00		Wednesday Only
Registration	5.00	Annually	Neutered or spayed
Duplicate Tag	1.00	Each
Impound Fees
Dogs & Cats (Class A)	25.00	Sterilized	1st Impoundment
	25.00	Sterilized	2nd Impoundment
	45.00	Sterilized	3rd Impoundment
	50.00	Sterilized	4th Impoundment
	25.00	Unsterilized	1st Impoundment
	40.00	Unsterilized	2nd Impoundment
	60.00	Unsterilized	3rd Impoundment
	80.00	Unsterilized	4th Impoundment
FELV
Cat Vaccination	6.00		Includes syringe/needle
DAPP
Dog Vaccination	7.00		Includes syringe/needle
BORDETELLA
Dog Vaccination	7.00		Includes syringe/needle
Microchipping	10.00

Kenneling Fee	10.00		Per day
Euthanasia of Animals	25.00
Shipping for Rabies Testing	75.00
Quarantine Fees	75.00	10 Days
Surrender Fees	25.00
AUTOMOBILE SERVICE LICENSING

Existing Business Registration	10.00
Change of Location	10.00
Annual Renewal Fee	10.00
New Business Initial Registration	150.00

===== PAGE 231 =====

CITY PARKS - RECREATION CENTER (Exhibit 1-attached)

Irwin Park (4346 Shepherd Ln.)
Daily Field Rental, Monday- Friday	50.00	Per Field per Hour	2 Hour Minimum
Daily Field Rental, Saturday and Sunday	75.00	Per Field per Hour	2 Hour Minimum
Seasonal Field Rental	500.00	Per Field per Season	100.00 Deposit/ 90 Day per season/ Excluding weekends
Concession Rental	100.00	Per Season	100.00 Deposit
Use of Lights	25.00	Per Hour	2 Hour Minimum
BSPD Off Duty Peace Officer	60.00	Per Hour, if applicable

Guy Berry Park (2300 Sheila Dr)
Use of Lights	25.00	Per hour	2 Hour Minimum


League Association Fees
Signing of Agreement	100.00 Deposit	Per Field / Per Season	Public Liability Insurance required
User fee for each player enrolled	5.00	non profit w/ 501c-3	Season is 90 days
User fee for each player enrolled	10.00	Per player / per season
Use of lights for league games	n/c
Use of lights for practice	25.00	Per Hour	2 Hour Minimum
Tournament Field Rental	50.00-100.00	Per Game/ Per Field

Youth Sporting Events Fees & Age Requirement
Youth Basketball	80.00	Balch Springs Resident Participant	Grades 1st through 6th
Youth Basketball	100.00	Non resident
Youth Volleyball	80.00	Balch Springs Resident Participant	Grades 6th through 11th
Youth Volleyball	100.00	Non resident
Youth Soccer	80.00	Balch Springs Resident Participant	Ages 5-12
Youth Soccer	100.00	Non resident
Youth Baseball	80.00	Balch Springs Resident Participant	Ages 5-13
Youth Baseball	100.00	Non resident
Youth Football	175.00	Balch Springs Resident Participant	Ages 5-12
Youth Football	200.00	Non resident

Field Keys	100.00	Deposit Per Set
Additional Keys	100.00	Deposit Per Set

Recreation Center Gymnasium Fees:
	75.00	Per Hour Full Court	100.00 Deposit
	50.00	Per Hour Half Court	100.00 Deposit
	500.00	Per Seasonal Rental/ Half Court	100.00 Deposit/ 90 Day per season/ Excluding Weekends
Recreation programs	2.00-125.00
After Hours Staffing Fee	25.00	Per Hour

===== PAGE 232 =====

CITY PARKS - RECREATION CENTER (CON'T)
BSPD Off Duty Officer	60.00	Per Hour, if applicable

Open Gymnasium Membership
Resident	45.00	Annual fee adult	10.00 Annual fee child 12 yrs and under
Non-Resident	60.00	Annual fee adult	15.00 Annual fee child 12 yrs and under
Open Gymnasium Day Pass	4.00

After School Programs	35.00	Registration Fee per child (non refundable)
	40.00	Per week per child if dropped off
	60.00	Per week per child if picked up

Summer Camp Program	35.00	Registration Fee per child (non refundable)
	65.00	Per week per child	WE ALSO HAVE DROP IN RATES DAILY OF $15 PER KID PER DAY
	175.00	FIELD TRIPS & T-SHIRT

Vendor Booths	25.00
Parade Entry	5.00

Recreation Center Meeting Room Fees:
Full Meeting Room
City Residents	70.00	Hour	Plus Deposit-4 hr min.
Non-Residents	100.00	Hour	Plus Deposit- 4 hr min.
Deposit	200.00-275.00	Per Rental	Refundable
After Hours Staffing Fee	25.00	Per Hour
Off Duty Peace Officer (if applicable)	60.00	Per Hour

Civic Center Rentals
Balch Springs Resident	200.00	Deposit	Refunded 10-15 working days (broom clean/no damages)
Non-Resident	275.00	Deposit	Refunded 10-15 working days (broom clean/no damages)
Room Fee- Hall	$100-$150 PER HR	Per Hour	with facilities (4 Hour Minimum) Resident $100 per hr rental fee & Non-Resident per hr rental fee $150.00
Staffing Fee	25.00	Per Hour
Off Duty Peace Officer (if applicable)	60.00	Per Hour

Employees, 501c3 Organizations, Churches	Half Price	Per Hour	Civic Center & Meeting Room Rental
Deposit	Same as above depending on facility
After Hours Staffing Fee	25.00	Per Hour
Off Duty Peace Officer (if applicable)	60.00	Per Hour

Gazebo	No charge

===== PAGE 233 =====

Walter E. Luedeke Pavilion	0.00	Per Hour	Per Hour Resident/Non Resident	2 Hour Minimum
CITY LIBRARY FEES
Maximum Fine	5.00
Lost/Damaged Materials	Cost +5.00		Per Item
Barcode Removed	1.00		Each
Torn Dusk Jacket	1.00
Broken DVD Case	1.00
Copies and Printing - Black and White	0.20		Per Page
Replacement Cards	2.50	1.00	Per Card
Auditorium Rentals
City Residents	25.00	50.00	Per Hour
Non-Residents	50.00	75.00	Per Hour
After Hours Staffing Fee	20.00	20.00	Per Hour
Employees, 501C3 Organization	Half Price		Per Hour
Deposit	100.00
Classroom Rentals
City Residents	50.00	50.00
Non-Residents	50.00	75.00	Per Hour
After Hours Staffing Fee	20.00		Per Hour
Non-profits	Free	half-price
Fax services	1.00		per page
ILL's Requested and not picked up	5.00
Non-Resident Library Card	15.00	20.00		No charge for residents or Mesquite residents
Color Copies/Prints	0.50		per page
RFID Removal Fee	1.00
Discovery Lab/Makerspace Fees
Button Supplies 35 mm/50 mm	0.00		per item	Set of 5 for $1/$2
Laminating Sheets	0.50		per page
3D Printer Filament	0.10		per gram	minimum cost of $1
Embroidery Backing	0.25		per sheet
Sublimation Paper	1.00		per sheet
Hotspot Case	10.00
Hostspot charger	15.00

===== PAGE 234 =====

LICENSE REGISTRATION

Master Electrician Registration	0.00
Mechanical Registration	0.00
Electrical Sign Contractor	0.00
PERMIT FEES - BUILDING PERMIT FEES - INSPECTIONS - PLAN REVIEW
Credit Card Convenience Fee	5%		5%
Amusement Center Fees	100.00			Fewer Than 50 Machines
	200.00			51-200 Machines
	250.00			Over 200 Machines
Occupation Tax	30.00		Annually	Per Machine
Replacement License	10.00

Certificate of Occupancy -Carnival	200.00		Temporary	Maximum 10 Days
Certificate of Occupancy-Commercial	250.00
Certificate of Occupancy-Temporary	300.00		30 days	Per ordinance 3071-13

Building Permits New Residential
	950.00	plus .50 per sq ft.	1350 sq ft- 1500 sq ft
	995.00	plus .55 per sq ft.	1501 sq ft- 2000 sq ft
	1,050.00	plus .60 per sq ft.	2001 sq ft- 2500 sq ft
	1,100.00	plus .70 per sq ft.	2501 sq ft- 3000 sq ft
	1,145.00	plus .75 per sq ft.	3001 sq ft- 4000 sq ft
	1,200.00	plus .85 per sq ft.	4001 sq ft or over

Electrical Permits
New Construction	75.00	plus .03 sq ft
Remodeling and replacement	85.00
Mechanical Permits
New Construction	75.00	plus .04 sq ft
Remodeling and replacement	85.00
Plumbing Permits
New Construction	75.00	plus .04 sq ft
Remodeling and replacement	85.00
Excavation	50.00		Excavation/Grading/Embankment
Demolition Permits	75.00
Fence Permits	50.00
Roof Permits	50.00		New / per building
Concrete/Flatwork
(Drive Approaches, Driveways, Patios, Slabs
	25.00		120 sq. ft or less
	30.00		121 sq. ft - 300 sq. ft
	40.00		301 sq. ft - 500 sq. ft
	55.00		501 sq. ft - 800 sq. ft
	60.00		801 sq. ft - 1,000 sq. ft
	70.00	plus .15 a sq. ft.	1001 sq. ft and over
Accessory Buildings	25.00		120 sq. ft or less
	35.00		121 sq. ft - 300 sq. ft
	45.00		301 sq. ft - 500 sq. ft
	60.00		501 sq. ft - 800 sq. ft
	70.00		801 sq. ft - 1,000 sq. ft
	80.00	plus .25 a sq. ft.	1001 sq. ft and over
Residential Remodeling	45.00	plus .25 a sq. ft.	Per sq. ft.
Commercial Remodeling	90.00	plus .30 a sq. ft.	Per sq. ft.
Commercial Construction New

===== PAGE 235 =====

MASTER FEE SCHEDULE

		.35 sq. ft	2000 sq. ft or less
		460 plus .30 sq. ft	2001 sq. ft - 10,000 sq. ft
		2800 plus .25 sq. ft	10,001 sq. ft - 25,000 sq. ft
		3400 plus .20 sq. ft	25,001 sq. ft - 50,000 sq. ft
		4800 plus .18 sq. ft	50,001 sq. ft or over
Impact Fees
Residential	100.00
Commercial	500.00

Small Cell Antennae
Permit Application Fee	100.00
Registration per-right-of-way	50.00		User per year
Small cell application fee	500.00		1-5 network nodes
	250.00		each additional network nodes
			$1,000 per pole
Small cell user fees	250.00		Annually each network nodes
			20.00 per year for city pole attachment

===== PAGE 236 =====

PERMIT FEES - BUILDING PERMIT FEES - INSPECTIONS - PLAN REVIEW (CONT)
Food Manager Registration Fees:	30.00		Per manager

Replacement Registration Form	5.00		Per manager
Restaurant Registration/ Health permit	300.00		Annually	Two (2) inspections annually
Third Inspection	105.00		Each Inspection
Inspection Following Mandatory
Closure	175.00
Mobile Registration	100.00		Annually
Temporary Registration	100.00		Plus $5/day of operation
Re-Inspection	60.00		Inspection	Beginning with 2nd re-inspection
Preliminary Inspection	100.00		Inspection
House moving Permits - Permit Fee	100.00			Plus 25 cents/mile excess of 10 miles
Inspection - House moving	75.00
Inspection - Pre-Inspection	100.00			Building, Electrical, Plumbing, Mechanical
Inspection - Re-Inspection	50.00		After First Inspection	Building, Electrical, Plumbing, Mechanical
	10.00		Each Additional $1,000	New or Replacement
Plan Reviews
Residential Remodel	50.00			Non-refundable
Residential New Construction	150.00			Non-refundable
Commercial Remodel	250.00			Non-refundable
Building Inspections Re-Inspection	1st reinspection-$50
Building Inspections Re-Inspection	2nd reinspection-$100
Building Inspections Re-Inspection	3rd reinspection $150
Commercial New Construction	350.00			Non-refundable
Plan Review - Commercial Fire	100.00	or .02 sq. ft
Plan Review - Residential Fire	100.00
Consumer Special Inspection (CSI) - Commercial only	50.00

Move-In Inspections	50.00
Sidewalk Sale	10.00
Sign Permit - Permanent	100.00		Wall/ Monument/ Ground/ (temp not to exceed 60 days)
	200.00		Pole / Highway
Sign Permit - Portable	50.00			4 times year/maximum 30 days
Sign Permit - Banner Signs on new c/o	50.00			Not exceed 60 days of CO
Sign Permit - Banner Signs	50.00			Not permitted more than (4) ten (10) day periods
Sign Permit - Feather Flags	50.00			Not permitted more than (4) ten (10) day periods
SOB - Application Processing Fee	500.00		Non-Refundable
SOB - Employee Application Processing	29.00		Non-Refundable
Solicitors (Salesman) Permit	50.00
Swimming Pools	250.00
(Swimming Pool Permit, Swimming Pool Permit-In Ground, Spa/Hot Tub)

Tree Removal Permit	50.00
Unattended Donation Boxes	250.00		Annually	1-Year from date of permit issued

===== PAGE 237 =====

MISCELLANEOUS FEES
Code Compliance Administrative Fee	100.00				Per Violation	Up to $1,000 - 10% of cost to City exceeding $1,000
Garage Sale Permits	10.00				10 Days	Maximum 4 Sales Per Year
Return Check Fee	35.00				Per Check
Warrant Fee	50.00
Beer and Wine Permit						One half of fee assessed by TABC for each State permit issue
Mixed Beverages Permit (after third year of operation)						One half of fee assessed by TABC for each State permit issue
PLANNING - LAND USE FEES
Board of Adjustment Filing Fee	500.00
Publishing Cost						Applicant to reimburse city's cost prior to permits being issued
PLANNING - LAND USE FEES (CONT)
Final Plat Filing Fee	500+City Engineer Fees
Final Plat Filing Fee	500+City Engineer Fees				Subdivisions	Plus $10 per lot of all subdivisions
Final Plat Filing Fee	550+City Engineer Fees				Multi-Family	Plus $50.00 per acre
Final Plat Filing Fee	500.00				Business or Industrial	Plus $50.00 per acre / Plus $10.00 per unit
					Subdivision
Preliminary Plat Filing Fee + Estimated Engineering Fee	500+City Engineer Fees				Single Family or Duplex ($30.00)	Plus $10.00 per lot
Preliminary Plat Filing Fee + Estimated Engineering Fee	500+City Engineer Fees				Subdivisions ($300.00)	Plus $10 per lot of all subdivisions
Preliminary Plat Filing Fee + Estimated Engineering Fee	550+City Engineer Fees				Multi-Family	Plus $25 per acre
Preliminary Plat Filing Fee + Estimated Engineering Fee	600+City Engineer Fees				Business or Industrial (500.00)	$25 per each additional acre
Replat Fee	500.00
Replat Fee	500.00				Subdivisions	Plus $10.00 per lot of all subdivision
Replat Fee	450.00				Multi Family	Plus $50 per acre/ plus $10 a unit
Replat Filing Fee	500.00				Business or Industrial Subdivision	First 4 acres plus $150.00 any additional acre or part thereof
Minor Plat Filing Fee	400+City Engineer Fees				Single Family or Duplex ($10.00)	Plus $10.00 per lot
Minor Plat Filing Fee	450+City Engineer Fees				Multi-Family	Plus $25 for each additional acre
Minor Plat Filing Fee	600+City Engineer Fees				Business/Industrial	Plus $25.00 per acre
Amended plat filing fee + City Engineer Fees
Flat fee for all uses	400.00				All
Site Plans requiring P&Z approval and	800.00	250.00
or Council approval other than those required to be part of zoning						or part thereof
applications
Plan Review Fee (Includes Mobile Food Vendor)	50.00
DRC Meeting	50.00
City Engineer Fees
# of Lots	1-5 Lots	6-50 Lots	51-75 Lots	76-100 Lots	101-200 Lots	200+ Lots
# of Acres	< 5 Ac.	> 5 to 10 Ac.	> 10 to 20 Ac.	> 20 to 30 Ac.	> 30 to 80 Ac.	> 80 Ac.
Preliminary Plat/Minor Plat/Replat	630.00	990.00	1,260.00	1,620.00		2,070
Final Plat (Each Phase)	810.00	1,170.00	1,530.00	1,890.00		2,700
For documents that are submit separate from the Preliminary
or Final Plat Package, each document shall be reviewed separately
Preliminary Plat	308.00	513.00	615.00	923.00		1,025
Final Plat	410.00	615.00	718.00	1,025.00		1,125
Preliminary Site Plan	513.00	718.00	820.00	1,230.00		1,640

===== PAGE 238 ===== ## MASTER FEE SCHEDULE

Final Site Plan	820.00	923.00	1,230.00	1,640.00	2,255	2,255 + $2 per lot
Construction Plat Set (Per Set)	1,230.00	1,640.00	1,948.00	2,460.00	3,075	3,075 + $4 per lot
Construction Plan Sheets (Per Sheet)	410.00	410.00	410.00	410.00	410.00

Planned Development

Planned Development Application Fee	1,500.00				Each	0-10 Acres or Less
Filing Fee (Plus PD Application Fee)	25.00				Each	Above 11 Acres
Planned Development Plan Fee	1,500.00				Each	PD Deve. Plan fee plus $25.00 above 11 acres

Neighborhood Services

Rental Property Registration	35.00				2 years

===== PAGE 239 ===== ## MASTER FEE SCHEDULE

Rental Property Inspection	No Charge	First Inspection	Re-Inspection Fee $25.00

Zoning Filing Fees

Zoning Change(Rezoning) Filing Fee	1,000.00		plus $25 per additional acre
Zoning Filing Fee-Special Use Permit	1,000.00		in addition to zoning filing fee
Zoning Ordinance Amendment (ZOA) Application Fee	1,000.00		plus $25 per additional acre
Zoning Maps	20.00	Each
Zoning Verification Letter	50.00	Each
(Zoning, Thoroughfare, Economic Development Master Plans)	15.00	Each	Black & White Copy
(Zoning, Thoroughfare, Economic Development Master Plans)	25.00	Each	Color Copy
Comprehensive Plan Amendment (CPA) Application	1,000.00
Engineering Reviews			To be paid for by developer
Fire Consultation Review Fee	450.00		To be paid for by developer
FIRE DEPT

Security/Fire Alarm Permit	25.00	Annually	Residential/New/Renewal/Non-Transferable
Security/Fire Alarm Permit	50.00	Annually	Commercial/New/Renewal/Non-Transferable
Inspection - Fire	50.00	1200 Sq. Ft. or Less	Failure to comply after 2nd Inspection
Inspection - Fire	100.00	1200 Sq. Ft. or Less	Failure to comply 3rd or subsequent inspection
Inspection - Fire	100.00	1201 Sq. Ft. or More	Failure to comply after 2nd Inspection
Inspection - Fire	200.00	1201 Sq. Ft. or More	Failure to comply 3rd or subsequent inspection
Inspection - Fire	100.00	Hazardous Material Storage	Failure to comply after 2nd Inspection
Inspection - Fire	200.00	Hazardous Material Storage	Failure to comply 3rd or subsequent inspection
Inspection - Fire	25.00	Multi-Family Per Unit
Inspection - Fire Suppression Permit	75.00	Includes initial inspection and test
Fire Suppression Contractor	100.00	Annually
Fire Operation and Life Safety Service Fees for Fire Services		See "Exhibit A"

Plan Review - Fire Suppression	25.00
Mobile Food Vendor Inspection Fee	100.00		per vehicle

===== PAGE 240 =====

PUBLIC INFORMATION FEES
Accident Report - Police	6.00	Each
Body Worn Camera Footage	10.00	Each	plus $1.00 a minute for copying footage
Public Service Fingerprinting	10.00	Each	not to include batch springs residents
Certification - Document	2.50	Document
City Budget	Actual cost

PUBLIC INFORMATION COPIES
(1) Standard paper copy	0.10	Per page (each side)
(2) Nonstandard-size copy:
(A) Diskette (Obsolete)	1.00
(B) Rewritable CD (CD-RW)	1.00
(C) Non-Rewritable CD (CD-R)	1.00
(D) Digital Video Disc (DVD)	3.00
(E) JAZ Drive (and/or flash-drives)	Actual cost
(F) Other electronic media	Actual cost
(G) Over-sized paper copy (e.g.:11 in.x 17 in. greenbar, bluebar, not including maps and photographs using specialty paper)	0.50	Each
(H) Specialty Paper (e.g.: Mylar, blueprint, blueline,map, photograph)	Actual cost
(3) Labor Charge:
(A) For programming	28.50 per hour
(B) For locating, compiling, and reproducing	15.00 per hour
(4) Overhead charge	20.00%	Labor charge
(5) Microfiche or Microfilm Charge
(A) Paper Copy	0.10	Per page
(B) Fiche or Film Copy		Actual Cost
(6) Remote Document Retrieval Charge		Actual Cost
(7) Computer Resource Charge:
(A) Mainframe	10.00	Per CPU Minute
(B) Midsize	1.50	CPU Minute
(C) Client/ Server System	2.20	Per clock hour
(D) PC or LAN	1.00	Per clock hour
(8) Fax
(A) Local	0.10	Per page
(B) Long distance, same area code	0.50	per page
(C) Long Distance, different area code	1.00	per page
(9) Miscellaneous Supplies		Actual Cost
(10) Postage & Shipping		Actual Cost

===== PAGE 241 =====

WATER DEPARTMENT FEES
GENERAL ADMINISTRATION
Administrative Fee-Water Review/Approval					20% additional fee to base charge
Service Fee/Return Check etc.	35.00					Service fee for returned check or credit call disallowed
Credit Card Convenience Fee	5.00%				Keeping 5% fee as our current avg is 2.5% - 3%
Paper Work Annexation Fee	25.00					Charge for paper work, annexations
Photocopy Fees
Standard-size paper copy	0.10				per page
Nonstandard-size paper copy	0.50				per page
Diskette	1.00				each
Other					Actual Cost
Personnel Charge	15.00				per hour
Overhead Charge	15.00				plus 20%	Personnel charge plus 20%
Remote document retrieval charge					Actual Cost
Computer Resource Charge
Mainframe	17.50				per minute
Midsize	3.00				per minute
Client/server	1.00				per minute
PC or LAN	0.50				per minute
Programming time charge	26.00				per hour
Miscellaneous Supplies					Actual Cost
Postage/Shipping					Actual Cost
Other costs					Actual Cost
Newcomers List Fee	2.50				Fee for newcomers list
UTILITY OPERATIONS
Field collection service fee	7.00				Termination of service	Failure to Pay Bills when due
Water Rates	Oct-1 2024	Oct-1 2025	Oct-1 2026	Oct-1 2027
Residential(SF&MF (owner/tenant/lessee)
Min. Per 1st 2,000 gallons or any part thereof	23.75	24.22	24.70	25.20		water rates
2K-6K gallons used per 1K gallons or any part	4.86	4.95	5.05	5.15
6K-30K gallons per 1K gallons or any part thereof	6.00	6.12	6.24	6.36
Above 30K gallons per 1K gallons or any part there	7.40	7.54	7.69	7.85
Reduced Rate(Owner occupied only)					Head of Household	65yrs or older and disabled
Min. Per 1st 2K gallons or any part thereof	14.90	15.20	15.50	15.81
2K-6K gallons used per 1K gallons or any part	3.91	3.98	4.06	4.15
6K-30K gallons per 1K gallons or any part thereof	6.00	6.12	6.24	6.36
Above 30K gallons per 1K gallons or any part there	7.40	7.54	7.69	7.85
Commercial & Business
Min. per 1st 2K gallons or any part thereof						based on Meter Size
3/4"-inch meter	27.78	28.34	28.91	29.49
1"-inch meter	27.78	28.34	28.91	29.49
1 1/2"-inch meter	46.12	56.68	57.81	58.97
2"-inch meter	68.13	90.69	92.50	94.35
3"-inch meter	119.47	170.04	173.44	176.91
4"-inch meter	192.83	283.40	289.07	294.85
6"-inch meter	376.21	566.81	578.15	589.71
8"-inch meter	596.26	906.90	925.03	943.53
2K-6K gallons used per 1K gallons or any part	4.86	4.95	5.05	5.15
6K-30K gallons used per 1K gallons or any part	6.00	6.12	6.24	6.36
Above 30K gallons used per 1K gallons or any part	7.40	7.54	7.69	7.85

===== PAGE 242 =====

WATER DEPARTMENT FEES (cont)
Sewer Rates
Residential(SF&MF (owner/tenant/lessee))	Oct-1 2024	Oct-1 2025	Oct-1 2026	Oct-1 2027
Min. Per 1st 2,000 gallons or any part thereof	27.21	28.57	29.99	31.49		sewer rates
2K-6K gallons used per 1K gallons or any part	4.27	4.49	4.71	4.95
6K-30K gallons per 1K gallons or any part thereof	5.25	5.51	5.79	6.08
Above 30K gallons per 1K gallons or any part there	6.48	6.80	7.14	7.20
Re�cued rate					Head of Household	65yrs or older and disabled
Min. Per 1st 2K gallons or any part thereof	20.96	22.01	23.11	24.26
2K-6K gallons used per 1K gallons or any part	3.00	3.13	3.31	3.48
6K-30K gallons per 1K gallons or any part thereof	3.22	3.31	3.77	4.08
Above 30K gallons per 1K gallons or any part there	6.48	6.80	7.14	7.20
Commercial & Business
Min. per 1st 2K gallons or any part thereof	33.56	35.24	37.00	38.85
2K-6K gallons used per 1K gallons or any part	4.27	4.49	4.71	4.95
6K-30K gallons used per 1K gallons or any part	5.25	5.51	5.79	6.08
Above 30K gallons used per 1K gallons or any part	6.48	6.80	7.14	7.50
Utility Deposits and Fees
Commercial business connection Deposit (see note)	250.00				additional deposit	Any disputes governed by Dept (sec.2.03.008a(3))
Commercial business connection Deposit (see note)	300.00					Not current TX Drivers License or out of state ID
Residential Deposit	150.00
Residential Deposit (see note)	200.00					Not current TX Drivers License or out of state ID
Activation Fees
New Homebuilders/Construction Accts Activation	250.00					with No pre-existing services
Any commercial Establishment Activation	250.00					with Previous existing services
Any resident dwelling Activation	35.00					with Previous existing services
Any existing customer relocating (Transfer Fee)	25.00					within District considered an intra/city transfer
Labor/Equipment/Material Fees & Charges
Labor	30.00				per hour per employee	rate for all staff personnel
Material					Actual Cost	District/Dept pays for material utilized
Equipment (Description)*					AmtCharged per/day $	Min charge 4hr increments/each hr. after charge in 1hr inc
2 Ton	270.00
1 Ton	180.00
Pickup	90.00
TV truck	450.00
Lateral line camera	150.00
Jet trailer	250.00
Jet truck	375.00
Jet/Vac truck	450.00
Roto-rooter	70.00
Dump truck	543.00
Backhoe	269.00
Skid loader	180.00
16' trailer	60.00
20' trailer	60.00
Pencil point	195.00
Chainsaw	50.00
Concrete saw	120.00
Welder/generator	70.00
Portable generator	77.00
Air hammer/compressor	190.00
Concrete mixer	80.00
Push mower	27.00

===== PAGE 243 =====

WATER DEPARTMENT FEES (cont)
Power washer	72.00
Soil compactor	70.00
Weed eater	40.00
Utility saw	50.00
Riding mower	120.00
Street sweeper	226.00
Trash pump	235.00
Trench shoring	100.00
2"missle	192.00
3"missle	300.00
Third Party Expenses		Actual costs	charged to customer for labor, equip/material, etc
Fees
Emergency circumstances		NC	No charge
Subsequent turn-on		NC
Second service trip	15.00
Subsequent trips(each trip)	15.00
Floating turn-on	15.00
Transfer within District(City)	25.00
Meter calibration test (1" or less)	25.00
Meter calibration test (1-1/2" or more)	75.00
Meter re-read service fee (after 3rd. Request)	15.00
Three-day service	35.00	This is the same price as a new residential activation w/precious services
New service (after 3:00pm)	50.00
Nonpayment reconnect	50.00
NSF reconnect	50.00	This is the same a reconnect. Cust pays $50 recon + $35 NSF + amt owed
Damaged or broken lock	15.00
Tampering
1st occurrence	50.00
2nd occurrence	200.00
3rd occurrence	250.00	Current rate $250. Recommend increasing by $50 pe and report to police
Temporary Fire Hydrant	1,700.00	Sec.2.05.002	including one used as a construction water meter
Water Service Connections and Fees
Determination of type/location of installation	50.00
Water tap fees:
1-inch short taps & 3/4inch & 1" meters	2,000.00		Flat fee
1-inch long taps & meters	4,000.00		Flat fee
1-1/2 inch short taps & meters	2,500.00		Flat fee
1-1/2-inch long taps & meters	5,000.00		Flat fee
2-inch short taps & meters	3,000.00		Flat fee
2-inch long taps & meters	6,000.00		Flat fee
Over 2 inches	TBD		Performed by Water District/Department's annual contractor
Inspection fee	50.00
Installation/change out of meters			Approved locking meter boxes
3/4 or 5/8-inch meter	400.00	Current $159. Recommend increase to $400 (150% markup) as new 3/4 or 5/8 meter cost $151 + freight
1-inch meter	577.00	Current $205. Recommend increase to $577 (150% markup) as new 1" meter cost $231 + freight
1-1/2-inch meter	1,766.00	Current $356. Recommend increase to $1,766 (100% markup) as new 1.5" meter cost $883 + freight
2-inch meter	2,090.00	Current $670. Recommend increase to $2,090 (100% markup) as new 2" meter cost $1,045 + freight
Small meter box	50.00
Large meter box	120.00

===== PAGE 244 =====

WATER DEPARTMENT FEES (cont)
Sewer Service Connections and Fees
Determination of type/location of installation	50.00
Sewer Tap Fees
4-inch short tap	2,000.00		Flat fee
4-inch long tap	4,000.00		Flat fee
6-inch short tap	2,500.00		Flat fee
6-inch long tap	5,000.00		Flat fee
Sewer Service charge	100.00
Inspections
Inspections of connection existing sewer lateral	50.00		Order O-0025, sec. 2
Sanitary Sewer Maintenance Policies
Clean out customer's private service lateral line	100.00		Order 0011, sec.1
Culvert install by City Crew
12"-15" culvert (20 ft minimum)	500.00	each add't 5 ft is 100.00 (minimum 5ft increments)
18" culvert (20 ft minimum)	600.00	each add't 5 ft is 100.00 (minimum 5ft increments)
21"-24" culvert (20 ft minimum)	800.00	each add't 5 ft is 100.00 (minimum 5ft increments)
Culvert 30" and above (20 ft minimum)		Estimate required	Priced according to need
Enforcement-Emergency Water Use Plan Violations
Penal:2nd violation(charged to customer account)	50.00	Not to exceed	Order 0006, sec.1
Fire Flow Testing
Initial fire flow test fee	200.00
Subsequent fire flow test	150.00		Order O-0030
Procedures for Developers/Contractors doing Construction
Small/single lot development	1,000.00
Subdivision, commercial or residential	8,000.00
1-year maintenance bond	500.00		Greater 10% of contract price
Water Utilities Plans and Installation Inspections-Application
Small/single lot development	50.00
Subdivision, commercial or residential	50.00
Water Utilities Plans & Installation Inspections-Video Inspection
Video inspections & fees	0.85	per linear foot	sewer mains or lateral lines 6" in diameter or greater
All other lateral lines	50.00		Order 0006, sec.1
INDUSTRIAL WASTE CONTROL
Liquid Waste
Registration Fee	100.00	Annual	Liquid waste transporter/liquid waste hauler
Trip ticket books	25.00		Order O-0053
Industrial Surcharge for Excessive Concentrations			Sampling Fees
Facility sampling lab fee	300.00	per week
Facility sampling lab re-testing fee	150.00	per day
Grease or sand trap sampling/testing fee	50.00	per day/per trap
Industrial Surcharge Rate Formula for Excessive Concent
Sewer surcharge formula	BOD	2.25180-250/1K gal + $1.37610 (SS-250)/1K	See attached formula (standard rate per 1K gallons)

===== PAGE 245 =====

WATER DEPARTMENT FEES (cont)
CROSS CONNECTION CONTROL & PREVENTION
Customer Service Inspection
Customer Service Inspections	100.00		Order 0006, sec. 1
Fire Hydrant Water Meter	1,700.00		Deposit
Deposit fee for Water meter w/ prevention device			Refer sec. C2.03.009
Lawn Sprinkler Irrigation-General Requirements
Application fee	15.00		**
Residential systems	15.00
Commercial systems	50.00
Inspection fee	15.00
Registration fee: backflow testers & irrigators	50.00
Installation Guidelines and Requirements for Backflow			Prevention Assemblies
Backflow Prevention Assembly Registration Fees	25.00	annual	nonrefundable
Lawn Sprinkler Irrigation-Inspection & Approval
Inspection fee	50.00
Noncompliance penalty fee	200.00
Reinspection Fees
Reinspection fee	50.00		not to exceed
Noncompliance Past due	200.00		not to exceed
Backflow assembly is not accessible for inspection	50.00		not to exceed
Testing of Assemblies
Testing & Re-testing of Assembly
residential assembly	35.00
1/2-inch through 2-inch commercial assemblies	85.00		testing
3-inch through 8-inch commercial assemblies:	100.00
Regulatory authority backflow prevention re-testing fee			Same as original testing fee for each assembly
Private Contractors Testing Fees		not to be set by reg. auth.	Will adjust to according to current fair market fees
Backflow Prevention Assembly Tester
Certified Backflow Prevention Assembly Tester Reg. Fee	50.00	Annual	Registration Fee for approved testers (nonrefundable)
Testing Form Booklet Fees	25.00	each
Noncompliance Fee
Noncompliance	200.00	per assembly fee	Order 0006, sec. 1

===== PAGE 246 =====

WATER DEPARTMENT FEES - Solid Waste
Solid Waste Collection Rates
Residential Customers
Residential service twice weekly & once per week recycling	21.96			per month
Churches	21.96			per month	assessed residential rate
Senior citizen rate	17.69			per month
Additional polycarts(optional)	13.51			per cart/per month	each
Replacement cart due to homeowner negligence	93.41			each
Pick-ups brush & large trash				per cubic yard	Performed every 2nd day of weekly pickup svc.
Collection of waste material requested by resident directly to FW	Frontier Deals Directly w. Cust.			per hour	plus associated disposal costs
Disaster Clean Up fee per Cubic Yard	269.20			per hour	residents collection & disposal of debris without estimate
Twelve(12) yard Residential Roll Off Containers
Weekday delivery fee & Trip Charge (no haul)	156.87
Weekend delivery fee & Trip Charge (no haul)	156.87
Weekly rental fee	101.43
Weekday haul fee (up to 3 tons)	440.65			Unsure of Meaning
Weekend haul fee (up to 3 tons)	440.65
Per ton haul fee over 3 tons	68.01	Weekday or Weekend
Per ton haul fee over 3 tons	68.01	Weekday or Weekend
Excess payload	68.01	Weekday or Weekend		per ton	over 27 tons gross vehicle weight
Emergency haul surcharges
Commercial & Industrial Customers
Hand-collect commercial	60.15
Additional Commercial polycarts(optional)	35.04			per cart/per month
Other Fees:
Container on Casters per Service	21.42			per container per lift
Container Enclosure per service	21.62			per pickup
Containers with locks or gates	16.69			per pickup
Front Loader Container Service (see attached chart)					SEE ATTACHED FREQUENCY CHART
Industrial Open Top Roll-Off Containers (all sizes excluding 12 yard)		No More		No longer offer 12yd
Weekday delivery fee & Trip Charge (no haul)-all sizes	180.98
Weekend delivery fee & Trip Charge (no haul)-all sizes	180.98
Rental (Weekly) all sizes	72.29
Excess payload	73.93			per ton	if over 5 tons
Disposal	71.00			per ton	if over 5 tons
Twenty (20) yard per haul weekday	690.23
Twenty (20) yard per haul weekend	690.23
Thirty (30) yard (compacted)/haul weekday	690.23
Thirty (30) yard (compacted)/haul weekend	690.23
Forty (40) yard per haul weekday	690.23
Forty (40) yard per haul weekend	690.23
Thirty (30) yard (compacted)/haul weekday	690.23
Thirty (30) yard (compacted)/haul weekend	690.23
Thirty-five (35) yard (compacted)/haul weekday	690.23
Thirty-five (35) yard (compacted)/haul weekend	690.23
Forty (40) yard (compacted)/haul weekday	690.23
Forty (40) yard (compacted)/haul weekend	690.23
Front Load Compactors (Rate per Pick Up)
2 Cubic Yard Container	167.50	Extra Service	100.23
3 Cubic Yard Container	186.63	Extra Service	104.35
4 Cubic Yard Container	198.69	Extra Service	107.59
6 Cubic Yard Container	227.67	Extra Service	113.85
8 Cubic Yard Container	256.15	Extra Service	120.11
Front Load Container Cleaning / Sanitize Fee	115.38				20% additional to CWD charges on invoice
Compactor Repairs					20% additional to CWD charges on invoice
Compactor cleaning fee					20% additional to CWD charges on invoice

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Rentals on permanent accounts with one year of service						CWD discounts 10%, which is passed to customer received
Compaction equipment: front load or roll-off					Case by case basis	rates for equipment determined by case by case basis

===== PAGE 248 ===== THE CITY OF BALCH SPRINGS GROWING COMMUNITY