HomeMy WebLinkAboutItem 11 - Budget AdoptionMEMO TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: BRUNO RUMBELOW, CITY MANAGER
MEETING DATE: SEPTEMBER 2, 2025
SUBJECT. ADOPTION OF FISCAL YEAR 2025-2026 ANNUAL OPERATING
BUDGET
RECOMMENDATION: City Council to consider an ordinance adopting the Fiscal Year 2025-2026
City of Grapevine Annual Operating Budget.
FUNDING SOURCE:
BACKGROUND: The FY2025-2026 annual operating budget, as proposed, is presented for
your consideration. The budget includes the programs discussed at the
City Council Budget Workshop held on August 14 and the Public Hearing
held on September 2.
The budget contains fund expenditures in the following amounts:
100 General Fund $87,686,948
405 Permanent Capital Maintenance Fund $4,899,450
500 Debt Service Fund $15,785,566
304 Stormwater Drainage Fund $1,963,733
305 Crime Control and Prevention District Fund $25,970,265
307 Lake Parks Special Revenue Fund $3,345,198
308 4-13 / Trinity Metro Fund $14,750,000
310 Economic Development Fund $5,695,126
312 Convention and Visitors Bureau Fund $27,917,699
313 Convention and Leisure Incentives Fund $5,193,291
314 Visitor Shuttle System Fund $695,477
200 Utility Enterprise Fund (Water) $44,394,824
202 Lake Enterprise Fund (Golf) $7,302,851
The budget presented requires a tax rate of $0.237228. The resolution
approving the proposed property tax rate was presented at the August 5
City Council meeting. The ordinance to adopt the tax rate will be
considered at the September 16, City Council meeting.
Staff recommends approval.
JLG
ORDINANCE NO. 2025-054
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS ADOPTING THE BUDGET FOR THE
CITY OF GRAPEVINE, TEXAS FOR THE FISCAL YEAR
BEGINNING OCTOBER 1, 2025 AND ENDING
SEPTEMBER 30, 2026; PROVIDING FOR INTRA- AND
INTERDEPARTMENTAL FUND TRANSFERS; PROVIDING
FOR INVESTMENT OF CERTAIN FUNDS; DECLARING AN
EMERGENCY; AND PROVIDING AN EFFECTIVE DATE
WHEREAS, a notice of public hearing on the budget for the City of Grapevine,
Texas for the Fiscal Year 2025-2026 (FY 2026) was heretofore published in accordance
with law; and
WHEREAS, a public hearing was duly held and all interested persons were given
an opportunity to be heard for or against any item therein; and
WHEREAS, all constitutional and statutory prerequisites for the approval of this
ordinance have been met, including but not limited to the Open Meetings Act; and
WHEREAS, the City Council deems the adoption of this ordinance is in the best
interests of the health, safety and welfare of the public.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF GRAPEVINE, TEXAS;
Section 1. That all matters stated herein above are found to be true and correct
and are incorporated herein by reference as if copied in their entirety.
Section 2. That the appropriation amounts for the FY2025-2026 budget for the
different funds of the City of Grapevine are hereby fixed as follows:
100 General Fund
405 Permanent Capital Maintenance Fund
500 Debt Service Fund
304 Stormwater Drainage Fund
305 Crime Control & Prevention District Fund
307 Lake Parks Special Revenue Fund
308 4-B / Trinity Metro Fund
310 Economic Development Fund
312 Convention & Visitors Bureau Fund
313 Convention & Leisure Incentives Fund
314 Visitor Shuttle System Fund
$ 87,686,948
4,899,450
15,785,566
1,963,733
25,970,265
3,345,198
14,750,000
5,695,126
27,917,699
5,193,291
695,477
200 Utility Enterprise Fund 44,394,824
202 Lake Enterprise Fund 7,302,851
Section 3. That the City Council hereby adopts the revised budget for the fiscal
year ending September 30, 2025 and the proposed Annual Operating Budget for the fiscal
year ending September 30, 2026 and appropriates the funds contained therein.
Section 4. That a copy of the official adopted FY2025-2026 budget document
shall be kept on file in the office of the City Secretary and the City of Grapevine website.
Section 5. That the City Manager be and is hereby authorized to make intra and
inter -departmental fund transfers during the fiscal year as becomes necessary in order to
avoid over -expenditure of a particular object code.
Section 6. That the City Manager is authorized to approve expenditures up to
$15,000. Any expenditure over the $15,000 limit requires the approval of the City Council.
Section 7. That the City Manager is authorized to reclassify personnel positions
within city service as warranted.
Section 8. That the City Manager, and/or Assistant City Manager and/or Chief
Financial Officer and/or designated investment officer are authorized to invest any funds
not needed for current use, whether operating funds or bond funds in Official City
Depositories, in any investment instrument authorized by the City's Investment Policy and
Investment Strategy and allowed by the Texas Public Funds Investment Act.
Section 9. That the reserve requirement for the Lake Enterprise Fund is
suspended for FY2026.
Section 10. That the fact that the fiscal year begins on October 1, 2025 requires
that this ordinance be effective upon its passage and adopted to preserve the public
peace, property, health and safety and shall be in full force and effect from and after its
passage and adoption, and an emergency is hereby declared.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS on this the 2nd day of September, 2025.
APPROVED:
William D. Tate
Mayor
Ordinance No. 2025-054 2
ATTEST:
Tara Brooks
City Secretary
APPROVED AS TO FORM:
Matthew C.G. Boyle
City Attorney
Ordinance No. 2025-054
G
'T T., X A h
General Fund
FY2025-2026
Proposed Operating Budget
General Fund 100
Summary of Revenues and Expenses
ACTUALS ADOPTED ESTIMATED PROPOSED
BUDGET BUDGET
FY2023 FY2024 FY2025 FY2025I FY2025 $ Proposed vs 25 % Proposed vs 25
Bud Bud
Revenues
PROPERTYTAXES
$14,683,291 $15,228,678
$15,794,705
$15,654,958
$16,347,520
$552,815
4%
SALES TAXES
$39,559,646 $42,231,556
$42,500,000
$43,500,000
$42,500,000
$0
0
MIXED BEVERAGE TAXES
$2,701,727 $2,729,204
$2,838,000
$2,750,000
$2,800,000
($38,000)
(1 % )
FRANCHISE FEES
$6,708,129 $6,468,138
$6,626,872 $6,559,310
$6,415,000
($211,872)
(3%)
LICENSES & PERMITS
$1,681,777 $2,386,226
$2,088,388 $2,270,970
$2,282,644
$194,256
9%
INTERGOVERNMENTAL
$247,890 $917,295
$105,000 $168,582
$74,000
($31,000)
(30%)
CHARGES FOR SERVICES
$8,221,810 $9,475,518
$7,873,454
$8,939,318
$8,640,581
$767,127
10
FINES & FORFEITURES
$1,310,991 $1,258,202
$1,286,000
$1,296,037
$1,285,200
($800)
0
INVESTMENT INCOME
$663,660 $760,651
$410,984
$558,409
$282,511
($128,473)
(31 % )
MISCELLANEOUS
$1,295,648 $5,418,545
$986,800
$1,339,469
$1,286,000
$299,200
30%
SALE OF CAPITAL ASSETS
$273,090 $80,022
$100,000
$34,173
$0
($100,000)
(100 % )
TRANSFERS IN
$5,624,881 $5,738,355
$5,314,623 $5,314,623
$5,773,492
$458,869
9%
DISTRIBUTED EXPENSES
$2,417,031 $2,403,788
$2,656,806 $0
$0 ($2,656,806)
(100%)
REVENUES TOTAL
$85,389,570 $95,096,179
$88,581,632 $88,385,849
$87,686,948 ($894,684)
(1%)
Expenses
PERSONNEL SERVICES
$38,278,177 $41,932,333
$42,746,347 $43,784,883
$44,948,529
$2,202,182
5%
SUPPLIES
$3,895,640 $3,797,675
$4,580,070 $4,398,333
$4,488,242
($91,828)
(2%)
REPAIR & MAINTENANCE
$2,549,831 $2,248,095
$1,872,760 $2,094,903
$2,116,587
$243,827
13
MISC SERVICES & CHARGES
$15,958,716 $17,086,443
$18,403,241
$16,433,623
$16,825,495
($1,577,746)
(9%)
DESIGNATED EXPENSES
$9,155,640 $10,559,495
$10,414,463
$10,728,262
$11,391,349
$976,886
9%
DEBT SERVICES
$328,368 $593,949
$0
$0
$0
$0
-
CAPITAL OUTLAY
$176,647 $3,841,424
$176,700
$289,406
$174,695
($2,005)
(1 % )
OPERATING TRANSFER OUT
TRANSFER TO CCPD FUND
$4,519,575 $3,759,649
$2,416,788 $2,416,788
$1,345,336
($1,071,452)
(44%)
TRANS OUT TO BH FUND 114
$800,000 $0
$0 $0
$0
$0
-
TRANSFER TO QOL FUND
$1,000,000 $1,709,010
$1,000,000 $1,000,000
$0
($1,000,000)
(100%)
TRANSFER TO CAP EQUIP
$5,300,000 $5,365,000
$2,071,813 $2,071,813
$1,497,265
($574,548)
(28%)
TRANSFER TOPCMFFUND
$1,640,000 $2,670,000
$4,899,450
$4,899,450
$4,899,450
$0
0%
TRANSFER TO CAP PROJECTS
$0 $435,000
$0
$0
$0
$0
-
TRANSFER TO DOC MANAGEMENT
$0 $37,305
$0
$0
$0
$0
-
OPERATING TRANSFER OUT TOTAL $13,259,575 $13,975,964
$10,388,051
$10,388,051
$7,742,051
($2,646,000)
(25%)
EXPENSES TOTAL $83,602,594 $94,035,377
$88,581,632 $88,117,461
$87,686,948
($894,684)
(1 % )
Surplus (Deficit)
$1,786,977 $1,060,802
$0 $268,388
$0
-
-
Ending Fund Balance
$15,977,437 $17,038,239
$17,038,239 $17,306,627
$17,306,627
-
-
The FY2026 projected ending fund balance represents 22% of budgeted operating expenses (79 days of operation)
10 Back to Table of Contents
T E. Y A S
� r-
Parmanant C_anitn1/4;traat Mnintannnra Fi inrl
Summary of Revenues and Expenses
ACTUALS
ADOPTED BUDGET
ESTIMATED
PROPOSED BUDGET
FY2023
FY2024
FY2025
FY2025
FY2026
$ Proposed vs 25 Bud % Proposed vs 25 Bud
Revenues
INTERGOVERNMENTAL
$99,774
$66,516
$0
$0
$0
$0
—
INVESTMENT INCOME
$155,558
$133,630
$30,000
$153,139
$70,848
$40,848
136%
TRANSFERSIN
$1,640,000
$2,670,000
$4,899,450
$4,899,450
$4,899,450
$0
0%
REVENUES TOTAL
$1,895,332
$2,870,146
$4,929,450
$5,052,589
$4,970,298
$40,848
1
Expenses
PERSONNEL SERVICES
$89,998
$0
$0
—
—
$0
—
REPAIR & MAINTENANCE
TRANSPORTATION INFRASTRUCTURE
$2,158,004
$1,995,858
$2,232,450
$2,436,998
$2,232,450
$0
0%
BUILDING MAINTENANCE
$832,592
$412,048
$805,000
$663,000
$805,000
$0
0%
RECREATION FACILITIES MAINT
$1,139,750
$1,433,185
$1,862,000
$1,862,000
$1,862,000
$0
0
REPAIR & MAINTENANCE TOTAL
$4,130,346
$3,841,091
$4,899,450
$4,961,998
$4,899,450
$0
0
CAPITAL OUTLAY
$17,369
$0
$0
$0
$0
$0
—
i EXPENSES TOTAL
$4,237,712
$3,841,091
$4,899,450
$4,961,998
$4,899,450
$0
0
Surplus (Deficit)
($2,342,381)
($970,945)
$30,000
$90,591
$70,848
—
—
Ending Fund Balance
$1,987,580
$1,016,635
$1,046,635
$1,107,226
$1,178,074
—
—
109 Back to Table of Contents
*717)
..
rif
Debt Service Fund
FY2025-26 Proposed Operating Budget
Debt Service Fund 500
Summary of Revenues and Expenses
ACTUALS
ADOPTED BUDGET
ESTIMATED PROPOSED BUDGET
FY2023
FY2024
FY2025
FY2025
FY2026
$ Proposed vs 25 Bud
% Proposed vs 25 Bud
i
Revenues
PROPERTYTAXES
$13,096,408
$12,778,196
$13,070,000
$12,955,000
$13,025,590
($44,410)
0%
INVESTMENT INCOME
$342,176
$388,246
$150,000
$399,824
$197,915
$47,915
32%
MISCELLANEOUS
$7,094
$0
$0
$0
$0
$0
-
TRANSFERS IN
$1,401,444
$1,398,169
$3,971,468
$2,563,885
$2,562,061
($1,409,407)
(35%)
REVENUES TOTAL
$14,847,122
$14,564,610
$17,191,468
$15,918,709
$15,785,566
($1,405,902)
(8%)
Expenses
MISC SERVICES & CHARGES
$198,833
$169,148
$0
$95,000
$175,000
$175,000
-
DEBT SERVICES
$14,205,158
$13,844,429
$16,403,544
$14,888,877
$14,959,072
($1,444,472)
(9%)
OPERATING TRANSFER OUT
$661,919
$659,944
$666,056
$666,056
$651,494
($14,562)
(2%)
EXPENSES TOTAL
$15,065,910
$14,673,521
$17,069,600
$15,649,933
$15,785,566
($1,284,034)
(8%)
Surplus (Deficit)
($218,788)
($108,910)
$121,868
$268,776
$0
-
-
Ending Fund Balance
$6,778,613
$6,669,702
$6,791,570
$6,938,478
$6,938,478
-
-
The FY2026 projected ending fund balance represents 46% of budgeted
operating expenses (167 days of operation)
Expense Detail
ACTUALS
ADOPTED BUDGET
ESTIMATED
PROPOSED BUDGET
FY2023
FY2024
FY2025
FY2025
FY2026
$ Proposed vs 25 Bud
% Proposed vs 25 Bud
Expenses
MISCELLANEOUS EXPENDITURES
$198,833
$169,148
$0
$95,000
$175,000
$175,000
-
BOND PRINCIPAL
2015 CO
$0
$0
$0
$95,000
$115,000
$115,000
-
2015 GO REFUNDING
$0
$0
$0
$260,000
$270,000
$270,000
-
2015 PPFCO
$0
$0
$0
$70,000
$75,000
$75,000
-
2017 GO REFUNDING
$0
$0
$0
$145,000
$150,000
$150,000
-
2017 CO
$0
$0
$0
$380,000
$405,000
$405,000
-
2018 CO
$0
$0
$0
$1,460,000
$1,535,000
$1,535,000
-
2018 4B TAX REFUND
$0
$0
$0
$985,000
$1,015,000
$1,015,000
-
2019 GO
$0
$0
$0
$1,163,537
$1,515,000
$1,515,000
-
2019 GO REFUNDING
$0
$0
$0
$281,463
$0
$0
-
2021 GO REFUNDING
$0
$0
$0
$4,045,000
$4,145,000
$4,145,000
-
2021 CO
$0
$0
$0
$405,000
$420,000
$420,000
-
2022 CO
$0
$0
$0
$780,000
$815,000
$815,000
-
2024 CO
$0
$0
$0
$432,250
$498,225
$498,225
-
NO PROJECT
$10,090,000
$9,900,000
$11,100,000
$0
$0
($11,100,000)
(100%)
BOND PRINCIPAL TOTAL
$10,090,000
$9,900,000
$11,100,000
$10,502,250
$10,958,225
($141,775)
(1 % )
BONDINTEREST
2015 CO
$0
$0
$0
$27,969
$24,531
$24,531
-
111 Back to Table of Contents
ADOPTED BUDGET
ESTIMATED
PROPOSED BUDGE
FY2023
FY2024
FY2025
FY2025
FY2026
$ Proposed vs 25 Bud
% Proposed vs 25 Bud
2015 GO REFUNDING
$0
$0
$0
$12,000
$4,050
$4,050
-
2015 PPFCO
$0
$0
$0
$4,400
$1,500
$1,500
-
2017 GO REFUNDING
$0
$0
$0
$9,825
$6,150
$6,150
-
2017 CO
$0
$0
$0
$221,694
$202,069
$202,069
-
2018 CO
$0
$0
$0
$958,300
$883,425
$883,425
-
20184B TAX REFUND
$0
$0
$0
$413,453
$381,569
$381,569
-
2019 GO
$0
$0
$0
$573,233
$652,700
$652,700
-
2019 GO REFUNDING
$0
$0
$0
$138,667
$0
$0
-
2021 GO REFUNDING
$0
$0
$0
$507,443
$441,086
$441,086
-
2021 CO
$0
$0
$0
$248,550
$232,050
$232,050
-
2022 CO
$0
$0
$0
$505,000
$473,100
$473,100
-
2024 CO
$0
$0
$0
$765,593
$697,617
$697,617
-
NO PROJECT
$4,114,266
$3,944,174
$5,303,544
$0
$0
($5,303,544)
(100%)
BOND INTEREST TOTAL
$4,114,266
$3,944,174
$5,303,544
$4,386,127
$3,999,847
($1,303,697)
(25%)
FISCAL AGENT CHARGES
$892
$256
$0
$500
$1,000
$1,000
TRANSFER TO UTILITY FUND
$661,919
$659,944
$666,056
$666,056
$651,494
($14,562)
(2%)
EXPENSES TOTAL
$15,065,910
$14,673,521
$17,069,600
$15,649,933
$15,785,566
($1,284,034)
(8%)
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Stormwater Drainage
FY2025-2026
Proposed Operating Budget
Fund 304
Summary of Revenue and Expenses
ACTUALS ADOPTED BUDGET I ESTIMATED PROPOSED BUDGET
FY2023 FY2024 FY2025I FY2025 FY2026 $ Proposed vs 25 Bud % Proposed vs 25 Bud
Revenues
CHARGES FOR SERVICES
$1,520,316 $1,535,961
$1,540,000
$1,500,000
$1,500,000
($40,000)
(3%)
INVESTMENT INCOME
$55,075 $39,814
$17,000
$36,111
$18,277
$1,277
8%
MISCELLANEOUS
$0 $1,599,737
$0
$0
$0
$0
-
PREMIUM ON BONDS
$0 $108,826
$0
$0
$0
$0
-
REVENUES TOTAL
$1,575,391 $3,284,338
$1,557,000
$1,536,111
$1,518,277
($38,723)
(2%)
Expenses
PERSONNEL SERVICES
$535,820 $624,879
$699,812
$709,165
$729,956
$30,144
4%
SUPPLIES
$24,159 $19,016
$35,700
$15,700
$24,700
($11,000)
(31%)
REPAIR & MAINTENANCE
$166,752 $175,236
$125,000
$124,000
$125,000
$0
0
MISC SERVICES & CHARGES
$301,417 $409,644
$232,767
$227,911
$234,975
$2,208
1
DESIGNATED EXPENSES
$187,348 $223,291
$221,560
$223,517
$205,881
($15,679)
(7%)
DEBT SERVICES
$0 $8,563
$0
$0
$0
$0
-
CAPITAL OUTLAY
$239,893 $1,827,970
$535,000
$266,382
$315,000
($220,000)
(41 % )
OPERATING TRANSFER OUT
$117,364 $101,680
$332,840
$332,840
$328,221
($4,619)
(1%)
EXPENSES TOTAL
$1,572,753 $3,39D,280
$2,182,679
$1,899,515
$1,963,733
($218,946)
(10 % )
Surplus (Deficit)
$2,638 ($105,943)
($625,679)
($363,404)
($445,456)
-
-
Ending Fund Balance
$1,455,737 $1,349,795
$724,116
$986,391
$540,935
-
-
The FY2026 projected ending fund balance represents 33% of budgeted operating expenses (121 days of operation)
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Crime Control & Prevention District Fund
FY2025-2026
Proposed Operating Budget
Fund 305
Summary of Revenue and Expenses
ACTUALS ADOPTED ESTIMATED PROPOSED
BUDGET BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026
Revenues
$ Proposed vs 25 % Proposed vs 25
Bud Bud
SALES TAXES
$19,411,625 $20,738,246
$21,250,000
$21,750,000
$21,250,000
$0
0%
INTERGOVERNMENTAL
INTERGOVERNMENTAL REVENUES
$5,877 $229,226
$0
$133,537
$215,235
$215,235
-
JAIL SERVICES
$445,969 $445,969
$446,000
$446,000
$122,000
($324,000)
(73%)
INTERGOVERNMENTAL TOTAL
$451,846 $675,195
$446,000
$579,537
$337,235
($108,765)
(24%)
FINES & FORFEITURES
COMMERCIAL VEHICLE $61,183 $59,419
ENFORCEMENT
$70,000
$0 $0 ($70,000)
(100%)
CITY CHILD SAFETY FEES $560 $475
$600
$0
$0 ($600)
(100%)
SCHOOL CROSSING GUARD
$2,830 $1,400
$4,500
$1,249
$1,300
($3,200)
(71%)
FINES & FORFEITURES TOTAL
$64,573 $61,294
$75,100
$1,249
$1,300
($73,800)
(98%)
INVESTMENT INCOME
$421,875 $521,242
$35,000
$438,260
$274,192
$239,192
683%
MISCELLANEOUS
$33,318 $92,119
$6,500
$0
$0
($6,500)
(100%)
TRANSFERSIN
TRANSFER IN GENERAL FUND $4,519,575 $3,759,649
$2,416,788
$2,416,788
$1,345,336
($1,071,452)
(44%)
TRANSFERS IN TOTAL $4,519,575 $3,759,649
$2,416,788 $2,416,788
$1,345,336
($1,071,452)
(44%)
REVENUES TOTAL $24,902,812 $25,847,745
$24,229,388 $25,185,834
$23,208,063
($1,021,325)
(4%)
Expenses
PERSONNEL SERVICES $15,359,478 $16,294,913
$16,607,727
$17,294,667
$17,797,357
$1,189,630
7%
SUPPLIES $617,530 $858,506
$955,875
$771,473
$904,987
($50,888)
(5%)
REPAIR & MAINTENANCE $217,702 $194,895
$484,350
$483,800
$344,350
($140,000)
(29%)
MISC SERVICES & CHARGES
$1,816,266 $1,960,761
$2,465,044
$2,507,756
$2,729,400
$264,356
11
DESIGNATED EXPENSES
$3,173,800 $3,993,528
$3,716,392
$3,716,392
$4,154,171
$437,779
12%
DEBT SERVICES
$283,612 $86,848
$0
$0
$0
$0
-
CAPITAL OUTLAY
($228,474) $158,912
$0
$938
$40,000
$40,000
-
EXPENSES TOTAL
$21,239,914 $23,548,362
$24,229,388 $24,775,026
$25,970,265
$1,740,877
7%
Surplus (Deficit)
$3,662,898 $2,299,383
$0
$410,808
($2,762,202)
-
-
Ending Fund Balance
$6,548,286 $8,847,669
$8,847,669
$9,258,480
$6,496,278
The FY2026 projected ending fund balance represents 25% of budgeted operating expenses (91 days of operation)
117 Back to Table of Contents
FY2025-2026
Proposed Operating
Fund 307
Summary of Revenue and Expenses
ACTUALS ADOPTED BUDGET ESTIMATED PROPOSED BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 $ Proposed vs 25 Bud % Proposed vs 25 Bud
Revenues
CHARGES FOR SERVICES
BOAT RAMP FEES
$100,984 $74,417
$130,000
$100,000
$125,000
($5,000)
(4%)
PAVILION FEES
$32,973 $27,958
$70,000
$75,000
$85,000
$15,000
21
CAMPING FEES
$2,471,614 $1,638,041
$2,400,000
$2,402,000
$2,405,000
$5,000
0%
ENTRANCE FEES
$414,714 $198,948
$400,000
$340,000
$400,000
$0
0
RECREATION FEES
$191,677 $123,311
$171,800
$200,000
$181,000
$9,200
5%
EVENT & PROGRAM FEES
$12,642 $5,228
$70,000
$10,000
$15,000
($55,000)
(79 % )
DAY CAMP
$110,069 $100,629
$275,000
$275,000
$275,000
$0
0
SALE OF MERCHANDISE
$162,285 $77,661
$130,000
$104,366
$130,000
$0
0
CHARGES FOR SERVICES TOTAL
$3,496,957 $2,246,192
$3,646,800
$3,506,366
$3,616,000
($30,800)
(1%)
INVESTMENT INCOME
$59,546 $66,372
$0
$29,692
$12,708
$12,708
-
MISCELLANEOUS
$9,287 $10,720
$10,000
$13,065
$10,000
$0
0%
SALE OF CAPITAL ASSETS
$0 $0
$0
$185,000
$40,000
$40,000
-
REVENUES TOTAL $3,565,790 $2,323,284
$3,656,800
$3,734,123
$3,678,708
$21,908
1
Expenses
PERSONNEL SERVICES $543,648 $651,406
$692,837
$732,988
$758,423
$65,586
9%
SUPPLIES
$209,406 $140,196
$229,950
$149,142
$206,450
($23,500)
(10%)
REPAIR & MAINTENANCE
$250,327 $350,282
$338,250
$328,778
$334,500
($3,750)
(1 % )
MISC SERVICES & CHARGES
$1,849,988 $1,780,689
$1,632,983
$1,725,363
$1,762,042
$129,059
8
DESIGNATED EXPENSES
$97,919 $175,555
$204,444
$205,391
$129,133
($75,311)
(37%)
CAPITAL OUTLAY
$114,945 $81,190
$252,000
$1,069,057
$104,000
($148,000)
(59%)
OPERATING TRANSFER OUT
$0 $0
$50,830
$50,830
$50,650
($180)
0
EXPENSES TOTAL
$3,066,234 $3,179,319
$3,401,294
$4,261,549
$3,345,198
($56,096)
(2%)
Surplus (Deficit)
$499,556 ($856,035)
$255,506
($527,426)
$333,510
-
-
Ending Fund Balance
$778,833 ($77,202)
$178,304
($604,628)
($271,118)
-
-
131 Back to Table of Contents
T E. Y .5 S
4B Transit Fund (TexRail)
FY2025-2026
Proposed Operating Budget
Fund 308
Department Description
The 413 Transit Fund provides funding for the development of commuter rail service. Voters approved a 3/8-cent sales tax increase
that commenced on April 1, 2007. The fund is also responsible for accumulating funding for the land acquisition, design, construction
and operation of a passenger rail station and providing funding for 50% of the operations of the Grapevine Visitor Shuttle system.
FY26 Department Goals
• Enhance mobility across Tarrant County.
• Increase access to Historic Downtown Grapevine and other Grapevine visitor destinations.
Revenue and Expense Detail
ACTUALS ADOPTED ESTIMATE PROPOSED
BUDGET BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026
Revenues
$ Change From FY25 % Change from FY25
Bud Bud
SALES TAXES $13,892,702 $14,900,925
$15,937,500
$15,111,875
$14,750,000
($1,187,500)
(7%)
INTEREST ON INVESTMENTS $2,827 $0
$0
$0
$0
$0
—
REVENUES TOTAL $13,895,529 $14,900,925
$15,937,500
$15,111,875
$14,750,000
($1,187,500)
(7%)
Expenses
INTERGOVERNMENTAL
EXPENDITURES
$13,587,660 $14,499,325
$15,511,684
$14,709,028
$14,390,043
($1,121,641)
(7%)
SALES TAX PAID TO BE EXPENSED
$0 $0
$0
$0
$0
$0
—
TRANSFER TO GVE
$0 $2,827
$0
$0
$0
$0
—
TRANSFER TO SHUTTLE FUND
$328,388 $356,836
$425,816
$402,847
$359,957
($65,859)
(15 %)
EXPENSES TOTAL
$13,916,048 $14,858,988
$15,937,500
$15,111,875
$14,750,000
($1,187,500)
(7%)
Surplus (Deficit)
($20,518) $41,937
$0
$0
$0
—
—
Ending Fund Balance
$2,827 $44,764
$44,764
$44,764
$44,764
—
—
146 Back to Table of Contents
Economic Development
FY2025-2026
Proposed Operating
Fund 310
Summary of Revenue and Expenses
ACTUALS ADOPTED BUDGET I ESTIMATED PROPOSED BUDGET
FY2023 FY2024 FY2025I FY2025 FY2026 $ Proposed vs 25 Bud % Proposed vs 25 Bud
Revenues
SALES TAXES
$5,874,104 $6,202,388
$5,312,500
$6,337,500
$6,500,000
$1,187,500
22%
INVESTMENT INCOME
$489,913 $649,451
$341,715
$546,852
$382,626
$40,911
12
MISCELLANEOUS
$64,854 $0
$0
$8,399,321
$0
$0
—
TRANSFERS IN
$0 $2,827
$0
$0
$0
$0
—
REVENUES TOTAL
$6,428,872 $6,854,666
$5,654,215
$15,283,673
$6,882,626
$1,228,411
22%
Expenses
PERSONNEL SERVICES
$396,380 $461,404
$490,259
$494,672
$509,070
$18,811
4
SUPPLIES
$1,486 $738
$12,800
$7,000
$9,500
($3,300)
(26%)
MISC SERVICES & CHARGES
$1,795,821 $4,326,917
$3,274,995
$3,575,307
$3,298,376
$23,381
1
DESIGNATED EXPENSES
$82,152 $52,875
$79,270
$79,270
$62,565
($16,705)
(21 % )
CAPITAL OUTLAY
$0 $0
$0
$5,552,475
$0
$0
—
OPERATING TRANSFER OUT
$1,878,745 $1,868,767
$1,796,891
$1,796,891
$1,815,615
$18,724
1
EXPENSES TOTAL $4,154,584 $6,71D,701
$5,654,215
$11,505,615
$5,695,126
$40,911
1
Surplus (Deficit) $2,274,288 $143,966
$0
$3,778,058
$1,187,500
—
—
Ending Fund Balance $15,663,230 $15,807,195
$15,807,195
$19,585,253
$20,772,753
—
—
147 Back to Table of Contents
Convention and Visitors Bureau and Visitor Shuttle System
Funds
FY2025-2026
Proposed Operating Budget
Funds 312 and 314
Summary of Revenue and Expenses
Revenues
HOTEL OCCUPANCY TAXES
CHARGES FOR SERVICES
INVESTMENT INCOME
CONTRIBUTIONS
MISCELLANEOUS
TRANSFERS IN
REVENUES TOTAL
Expenses
PERSONNEL SERVICES
SUPPLIES
REPAIR & MAINTENANCE
MISC SERVICES & CHARGES
DESIGNATED EXPENSES
DEBT SERVICES
CAPITAL OUTLAY
OPERATING TRANSFER OUT
EXPENSES TOTAL
Surplus (Deficit)
Ending Fund Balance
ACTUALS
ADOPTED BUDGET
ESTIMATED
PROPOSED BUDGET
FY2023
FY2024
FY2025
FY2025
FY2026
$ Proposed vs 25 Bud
% Proposed vs 25 Bud
$17,864,191
$18,253,076
$16,194,941
$15,194,941
$16,979,702
$784,761
5%
$9,828,101
$9,905,975
$10,052,620
$9,713,620
$10,103,325
$50,705
1
$859,616
$1,307,379
$908,000
$1,151,679
$774,792
($133,208)
(15%)
$1,000
$1,000
$1,000
$1,000
$1,000
$0
0%
$108,884
$91,862
$111,000
$461,000
$411,000
$300,000
270%
$328,388
$363,999
$425,816
$402,847
$359,957
($65,859)
(15%)
$28,990,179
$29,923,292
$27,693,377
$27,925,087
$28,629,776
$936,399
3
$6,543,022
$7,033,107
$8,174,926
$7,192,803
$8,397,345
$222,419
3%
$553,564
$470,378
$683,525
$643,725
$621,630
($61,895)
(9%)
$366,169
$334,581
$318,512
$318,512
$387,662
$69,150
22%
$11,537,869
$10,819,814
$13,859,871
$13,863,419
$14,497,423
$637,552
5%
$1,388,774
$1,770,448
$1,887,679
$1,889,320
$1,834,266
($53,413)
(3%)
$152,345
$35,550
$0
$0
$0
$0
-
($71,324)
$276,401
$0
$32,652
$300,000
$300,000
-
$2,881,391
$2,456,680
$2,586,310
$2,586,310
$2,574,850
($11,460)
0%
$23,351,811
$23,196,959
$27,510,823
$26,526,741
$28,613,176
$1,102,353
4%
$5,638,368
$6,726,333
$182,554
$1,398,346
$16,600
-
-
$25,613,913
$32,340,246
$32,522,800
$33,738,592
$33,755,192
-
-
151 Back to Table of Contents
Convention and Visitors Bureau Incentives Fund
FY2025-2026
Proposed Operating Budget
Fund 313
Summary of Revenue and Expenses
ACTUALS ADOPTED BUDGET I ESTIMATED PROPOSED BUDGET
FY2023 FY2024 FY2025I FY2025 FY2026 $ Proposed vs 25 Bud % Proposed vs 25 Bud
Revenues
HOTEL OCCUPANCY TAXES
$6,100,804 $6,313,964
$5,201,932
$5,201,932
$5,429,594
$227,562
4%
INVESTMENT INCOME
$252,877 $340,193
$180,000
$314,368
$155,129
($24,871)
(14%)
CONTRIBUTIONS
$88,436 $60,944
$15,000
$15,000
$15,000
$0
0%
REVENUES TOTAL
$6,442,117 $6,715,101
$5,396,932
$5,531,300
$5,599,723
$202,791
4%
Expenses
MISC SERVICES & CHARGES
$5,937,846 $5,105,974
$5,009,419
$5,009,419
$5,193,291
$183,872
4
DESIGNATED EXPENSES
$4 $1,328
$0
$0
$0
$0
—
EXPENSES TOTAL
$5,937,850 $5,107,301
$5,009,419
$5,009,419
$5,193,291
$183,872
4%
Surplus (Deficit)
$504,267 $1,607,800
$387,513
$521,881
$406,432
—
—
Ending Fund Balance
$5,887,951 $7,495,751
$7,883,264
$8,017,632
$8,424,064
176 Back to Table of Contents
Water Utility Enterprise Fund
FY2025-2026
Proposed Operating Budget
Funds 200 and 201
Summary of Revenue and Expenses
ACTUALS ADOPTED ESTIMATED
BUDGET
PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025
Revenues
FY2025 $ Proposed vs 25
Bud
% Proposed vs 25
Bud
LICENSES & PERMITS
$152,956 $441,001
$0
$0
$0
$0
—
INTERGOVERNMENTAL
$0 $200,000
$0
$0
$0
$0
—
CHARGES FOR SERVICES
$31,205,082 $32,877,602
$38,072,646
$35,577,467
$45,206,412
$7,133,766
19
INVESTMENT INCOME
$1,507,069 $1,854,712
$200,525
$2,113,000
$825,729
$625,204
312%
MISCELLANEOUS
$1,278,424 $936,826
$975,000
$221,139
$20,000
($955,000)
(98%)
SALE OF CAPITAL ASSETS
$69 ($45,026)
$0
$0
$0
$0
—
CAPITAL CONTRIBUTIONS
$1,111,730 $1,813,966
$0
$0
$0
$0
—
TRANSFERS IN
$2,845,402 $13,532,643
$566,056
$666,056
$651,494
($14,562)
(2%)
REVENUES TOTAL
$38,100,731 $51,611,724
$39,914,227
$38,577,662
$46,703,635
$6,789,408
17
Expenses
PERSONNEL SERVICES
$4,289,479 $4,344,777
$4,733,745 $4,642,222
$4,778,145
$44,400
1%
SUPPLIES
$2,000,208 $1,451,547
$1,830,282 $1,804,852
$1,796,482
($33,800)
(2%)
REPAIR & MAINTENANCE
$2,675,199 $2,188,194
$2,401,078
$3,459,005
$2,886,640
$485,562
20
MISC SERVICES & CHARGES
$21,086,295 $22,854,277
$23,911,837
$24,820,660
$27,768,108
$3,856,271
16
DESIGNATED EXPENSES
$1,058,248 $1,184,222
$1,251,147
$1,253,510
$1,369,355
$118,208
9%
DEBT SERVICES
$482,687 $445,898
$669,056
$2,101,223
$2,083,877
$1,414,821
211
CAPITAL OUTLAY
$0 $0
$675,000
$2,141,650
$283,500
($391,500)
(58%)
OPERATING TRANSFER OUT
TRANSFER TO GENERAL FUND
$2,215,207 $1,983,932
$2,745,155
$2,745,155
$3,205,250
$460,095
17%
TRANSFER TO UTILITY FUND
$2,183,483 $6,436,438
$0
$0
$0
$0
—
TRANSFER TO UTILITY CAP
$0 $6,379,870
$0
$0
$0
$0
—
TRANSFER TO DEBT SERVICE
$0 $0
$1,632,815
$225,232
$223,467
($1,409,348)
(86%)
OPERATING TRANSFER OUT
TOTAL
$4,398,690 $14,800,240
$4,377,970
$2,970,387
$3,428,717
($949,253)
(22%)
Description pending
EXPENSES TOTAL
$35,990,805 $47,269,154
$39,850,115
$43,193,509
$44,394,824
$4,544,709
11
Surplus (Deficit)
$2,109,926 $4,342,570
$64,112
($4,615,847)
$2,308,811
—
—
Ending Fund Balance
$19,371,297 $23,713,867
$23,777,979
$19,098,020
$21,406,831
—
—
The FY2026 projected ending working capital balance represents 52% of budgeted operating expenses (191 days of operation)
179 Back to Table of Contents
Lake Enterprise (Golf) Fund
FY2025-2026
Proposed Operating Budget
Fund 202
Summary of Revenues and Expenses
ACTUALS ADOPTED BUDGET ESTIMATED PROPOSED BUDGET
FY2023 FY2024I FY2025 FY2025 FY2026 $ Proposed vs 25 Bud % Proposed vs 25 Bud
Revenues
CHARGES FOR SERVICES
CLUB RENTAL REVENUES
$29,479 $32,279
$30,000
$39,000
$35,000
$5,000
17
CART RENTALS
$877,701 $971,392
$990,000
$1,011,000
$1,050,000
$60,000
6%
TOURNAMENTFEES
$9,436 $9,612
$10,000
$12,000
$12,000
$2,000
20%
DRIVING RANGE REVENUE
$273,494 $295,321
$282,000
$349,000
$310,000
$28,000
10
FOOD & BEVERAGE REVENUE
$1,216,875 $1,464,660
$1,616,000
$1,700,417
$1,804,994
$188,994
12
MERCHANDISE SALES
$455,514 $424,127
$450,000
$475,000
$475,000
$25,000
6%
GREEN FEES
$2,148,233 $2,269,887
$2,500,000
$2,464,000
$2,600,000
$100,000
4%
ANNUAL GREEN FEE MEMBERSHIPS
$380,850 $435,500
$480,000
$480,000
$500,000
$20,000
4
LESSON INCOME
$47,570 $89,949
$60,000
$97,000
$100,000
$40,000
67%
GOLF SUB LEASE
$429,118 $452,518
$450,000
$401,393
$450,000
$0
0
CHARGES FOR SERVICES TOTAL
$5,868,271 $6,445,244 $6,868,00D
$7,028,810
$7,336,994
$468,994
7
INVESTMENT INCOME
$16,082 $1,607
$16,000
$4,830
$2,694
($13,306)
(83%)
MISCELLANEOUS
$29,085 $11,273
$25,000
$9,000
$9,000
($16,000)
(64%)
SALE OF CAPITAL ASSETS
$0 $0
$230,400
$230,400
$6,400
($224,000)
(97 % )
CAPITAL CONTRIBUTIONS
$0 $25,500
$0
$0
$0
$0
-
REVENUES TOTAL
$5,913,438 $6,483,624
$7,139,400
$7,273,040
$7,355,088
$215,688
3%
Expenses
PERSONNEL SERVICES
$2,804,810 $3,034,792
$2,891,305
$2,884,602
$2,992,190
$100,885
3%
SUPPLIES
$1,232,867 $1,256,521
$1,253,000
$1,289,910
$1,328,100
$75,100
6%
REPAIR & MAINTENANCE
$213,985 $221,194
$202,500
$201,000
$191,000
($11,500)
(6%)
MISC SERVICES & CHARGES
$784,773 $768,165
$743,381
$808,131
$845,253
$101,872
14
DESIGNATED EXPENSES
$787,300 $787,199
$826,714
$838,487
$1,025,808
$199,094
24%
DEBT SERVICES
$74,100 $55,313
$0
$0
$0
$0
-
CAPITAL OUTLAY
$0 $0
$1,035,000
$1,065,910
$733,000
($302,000)
(29%)
OPERATING TRANSFER OUT
$161,118 $166,710
$187,500 $185,000
$187,500
$0
0
EXPENSES TOTAL
$6,058,952 $6,289,894
$7,139,400 $7,273,040
$7,302,851
$163,451
2
Surplus (Deficit)
($145,514) $193,730
$0
1 $0
$52,237
-
-
Ending Fund Balance
($406,521) ($212,791)
($212,791)
($212,791)
($160,554)
-
-
195 Back to Table of Contents