FY 2022 Adopted Budget

ADOPTED
ANNUAL BUDGET
FISCAL YEAR 2022

City of Red Oak
Fiscal Year 2021-2022
Adopted Budget Cover Page
This budget will raise more revenue from property taxes than last
year's budget by an amount of $1,055,252, which is a 12.90
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 $626,202.
Roll call vote:
FOR the proposal:
AGAINST the proposal:
Michael Braly, Mayor Pro Tem
Willie G. Franklin, Jr.,
Councilmember Place 1
Ben Goodwyn, Councilmember Place
2
William Drake, Councilmember
Place 3
Ron Wilson, Councilmember
Place4
None
PRESENT and not voting: Mayor Mark L. Stanfill, DVM
Property Tax Rate Comparison
2021-2022 2020-2021
Property Tax Rate: $0.703645/100 $0.703645/100
Maintenance and Operations Rate $0.549874/100 $0.549873/100
No-New-Revenue Tax Rate: $0.664017/100 $0.663394/100
No-New-Revenue Maintenance & Operations Tax
Rate: $0.522461/100 $0.510942/100
Voter-Approval Tax Rate: $0.694518/100 $0.682596/100
De Minimis Rate $0.714337/100 $0.707170/100
Debt Rate: $0.153771/100 $0.153772/100
Total debt obligation for City of Red Oak secured by property taxes:
$22,430,000

Table of Contents
Printed Page Numbers
Introduction ............................................................................................................................ 6
Mayor and Council Acknowledgements ...................................................................................... 7
Staff Acknowledgements. ............................................................................................................ 8
Distinguished Budget Presentation Award ................................................................................. 9
Document Guide ....................................................................................................................... 10
Budget Message .................................................................................................................... 13
Letter of Transmittal .................................................................................................................. 14
City Profile ............................................................................................................................. 31
History of Red Oak, City Facilities .............................................................................................. 32
Mission Statement .................................................................................................................... 34
Statistic at a Glance ................................................................................................................... 35
Boards and Commissions .......................................................................................................... 41
City Organizational Chart .......................................................................................................... 44
Description of Fund Structure ................................................................................................... 45
Fund Structure Chart ................................................................................................................. 49
Relationship between Functional Units and Funds ................................................................... 50
City Strategic Goals by Department .......................................................................................... 52
Financial Policies. ....................................................................................................................... 53
Fiscal Practices ........................................................................................................................... 61
Budget Policies…………………………………………………………………………………………………………………… 66
Budget Calendar ........................................................................................................................ 75
Ordinances ................................................................................................................................ 78
Ordinance adopting the budget ................................................................................................ 79
Ordinance adopting the tax rate ............................................................................................... 82
Ordinance ratifying the increase ............................................................................................... 85
Budget Summary ................................................................................................................... 86
All Funds Budget Summary ....................................................................................................... 87
Fund Balance Summary ............................................................................................................. 93

Major Revenue Sources ......................................................................................................... 94
Property Tax Graphs .................................................................................................................. 95
General Fund Revenue Detail .................................................................................................... 97
Water & Sewer Fund Revenue Detail ...................................................................................... 103
Fund Statements:
General Fund ........................................................................................................................ 106
General Fund Budget Summary ............................................................................................................ 107
General Fund Revenue by Source ......................................................................................................... 108
General Fund Expenditures by Department ......................................................................................... 109
Police ................................................................................................................................... 110
Fire ....................................................................................................................................... 118
Information Technology ....................................................................................................... 126
Public Works ........................................................................................................................ 131
Engineering and Development .............................................................................................. 138
Animal Control ..................................................................................................................... 143
Municipal Court .................................................................................................................... 149
Human Resources ................................................................................................................. 154
City Administration .............................................................................................................. 160
City Secretary ....................................................................................................................... 163
Finance ................................................................................................................................. 169
Parks & Recreation ............................................................................................................... 173
Library .................................................................................................................................. 181
Proprietary Funds ................................................................................................................. 186
Water & Sewer Fund ............................................................................................................ 187
Water & Sewer Budget Summary ..........................................................................................................187
Water & Sewer Fund Revenue by Source ............................................................................................. 188
Water & Sewer Fund Expenditures by Department ............................................................................. 189
Public Works -Water & Sewer Operations Department ................................................................ 190
Utility Billing Department ............................................................................................................. 200
Water & Sewer Capital Projects Fund ................................................................................... 204
Water & Sewer Impact Fee Fund .......................................................................................... 205
Storm Water Drainage Fund ................................................................................................. 206

Special Revenue Funds ......................................................................................................... 207
Tourism Fund ....................................................................................................................... 208
Court Security Fund .............................................................................................................. 209
Court Technology Fund ......................................................................................................... 210
PEG Fee Fund ........................................................................................................................ 211
Economic Development Fund ............................................................................................... 212
Industrial Development Fund ............................................................................................... 215
Public Improvement District #1 ............................................................................................ 218
Capital Section ...................................................................................................................... 219
Capital Outlay included in Various Funds ............................................................................................220
Capital Projects Funds .......................................................................................................... 221
Debt Section ......................................................................................................................... 252
Debt Service Overview ............................................................................................................ 253
General Debt Service Fund Overview .................................................................................... 254
Bond – Debt Schedules .............................................................................................................. 255
Supplemental Section ........................................................................................................... 331
Certified Tax Rate Calculation Worksheet .............................................................................. 332
City of Red Oak, Top 10 Property Taxpayers ........................................................................... 347
City of Red Oak, Top 10 Employers ......................................................................................... 348
Full‐time Equivalent Budgeted Payroll Positions .................................................................... 349
Glossary. .............................................................................................................................. 351

Introduction
6

RED OAK CITY COUNCIL
The Red Oak City Council consists of the Mayor and five Councilmembers,
each elected at large and representing all residents within city limits. The Council meets at 7:00
pm on the second Monday of each month at Red Oak Municipal Center. All meetings are open
to the public, citizens and employees are encouraged to attend.
Mark Stanfill, DVM
Mayor
Michael Braly
Mayor Pro Tem
Willie G. Franklin Jr.
Councilmember Place 1
Ben Goodwyn
Councilmember Place 2
William Drake
Councilmember Place 3
Ron Wilson
Councilmember Place 4
7

City Staff
Todd Fuller, City Manager
Jonathan Phillips, Assistant City Manager
Alexa Beasley, Communications and Marketing Director
Amanda Monsivais, Director of Human Resources
Ben Blanton, Fire Chief
Ben Hartman, City Engineer
Caryn Stevens, City Secretary
Garland Wolf, Police Chief
Gloria Platt, Director of Finance
John Binford, Director of Information Technology
Kyle Kelley, Director of Parks & Recreation
Logan Ragsdale, Library Director
Lee McCleary, Economic Development Director
Scott Williams, Director of Public Works
8

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of Red Oak
Texas
For the Fiscal Year Beginning
October 01, 2020
Executive Director
9

Document Guide
10

Document Guide
The purpose of this section is to provide the reader with a guide to the document’s contents,
where and how to find the information, and how to understand the information. The following
describes each major section.
INTRODUCTION
This section introduces the City Council and City Staff representing the citizens of the City of Red
Oak and includes a copy of the latest Distinguished Budget Presentation Award, which is provided
for the reader.
BUDGET MESSAGE
The first critical reading of the Proposed Budget is the Budget Highlights. The reader will gain an
understanding of the City’s vision, critical issues, budget process and policies, as well as the budget
calendar and distribution of the total tax rate with the information required by Texas State
Statutes. The ordinance adopted by Council to set the tax rate, budget, and required ratification,
if applicable, are also included in this section.
CITY OF RED OAK PROFILE
This section provides the reader with the background of the City. Included in this section are the
City’s history, facilities, contact information, mission statement, organizational chart, and fund
summaries and structure.
FINANCIAL POLICIES
The City of Red Oak assumes an important responsibility to its citizens and customers to carefully
account for public funds, to manage City finances wisely, and to plan for the adequate funding of
services desired by the public. The broad purpose of the Fiscal and Budgetary Policy is to enable
the City to achieve and maintain a long-term stable and positive financial condition, and provide
guidelines for the day-to-day planning and operations of the City’s financial affairs. The City’s
financial management, as directed by this Policy, is based upon the foundation of integrity, prudent
stewardship, planning, accountability and full disclosure.
BUDGET SUMMARY
This section provides the reader with information on the major funds. A summary of all funds, a
combined summary of revenues and expenditures with history, and a fund financial summary are
provided in this section.
11

MAJOR REVENUE SOURCES
This section provides the reader with information on major revenue sources. This section also
includes detailed information on revenue sources, trends and forecasts.
CITY DEPARTMENTS
This section provides department-specific information covering budget, staffing, and
performance data. Each departmental section includes a mission statement, purpose and
description, divisional strategies and goals, performance measures, prior year accomplishments,
and organizational chart.
INDIVIDUAL FUND DETAILS
GENERAL FUND
This section provides the reader with information on the General Fund. This section also includes
information on each department of the General Fund including a mission statement, purpose and
description, divisional strategies and goals, performance measures, prior year accomplishments,
and an organizational chart.
PROPRIETARY FUNDS
This section provides the reader with information on each of the Proprietary Funds. The
departments within each of the Proprietary Funds include an organizational chart, purpose and
description, prior year accomplishments, divisional strategies and goals.
SPECIAL REVENUE FUNDS
This section provides the reader with the description and classification of each special revenue
fund and includes revenue and expenditure detail and history.
CAPITAL PROJECTS FUNDS
This section provides the reader with the description and classification of each capital project fund
and revenue and expenditure detail and history.
DEBT SERVICE FUNDS
An understanding of the City’s governmental fund-type debt is provided in this section. An
overview of the Debt Service, as well as the legal debt margin requirements, is included. This
section also includes information on revenue sources, trends, forecasts, and assumptions.
SUPPLEMENTAL INFORMATION
This section provides the reader with statistical information of the City and the surrounding areas,
including principal employers, property tax rates, and overlapping debt. At least 10 years of
statistical data is provided for reader analysis.
12

Budget Message
13

August 23, 2021
The Honorable Mark Stanfill, DVM, Mayor
and Members of the Red Oak City Council
It is my pleasure to present the Fiscal Year 2022 Budget. With the help of directors and staff, we are pleased
to present a balanced budget. All funds are balanced with revenues and available fund balances meeting or
exceeding expenditures. Revenue and expense estimates are conservative as well as consistent with
established policies. This budget balances the needs of the community with available resources. This budget
sets a foundation for prudent fiscal management of City operations in the coming years and ensures that the
City will have the tools to achieve the City Council’s goals.
ECONOMIC CONDITIONS AND OUTLOOK
The opportunities in the City of Red Oak have been discovered! During the year 2021, Red Oak experienced
multiple expansion projects across all sectors of its economy including single family residential
development, seniors 55 years and older developments, commercial retail development, healthcare and
medical, and high tech industrial development.
ECONOMIC ACHIEVEMENTS
HOUSING – RESIDENTIAL DEVELOPMENT
The City of Red Oak is strategically located within the Dallas-Fort Worth Motorplex. Therefore, Red Oak is
a preferred residential location for individuals and families. A number of new single family residential
developments within the Red Oak with approximately 662 new single-family residences are planned for
construction during FY 2021-2022, with 2,023 new lots planned for construction during the years 2022
through 2024. The average permitted valuation per single family residence is approximately $362,760. These
new residential developments include the Emerson Apartments, Legacy Square Apartments, Oakpointe
Apartments, and single-family residential developments such as Creek Bend, Crystal Lake, Meadow Ridge,
Oakmont, Summerwood, and The Oaks.
COMMERCIAL AND RETAIL DEVELOPMENT
The phase one portion of the public infrastructure for Red Oak Legacy Square is nearing completion. The
Red Oak Legacy Square development is a major mixed use commercial retail and upper-scale multifamily
living facility, The project is being developed by Victron Energy Group, one of the largest fuel
distributorships in the United States. Red Oak Legacy Square is located on approximately 68 acres at the
northwest quadrant of the I-35E and FM 664/Ovilla Road intersection.
Victron Group and B&B Theatres, the 6 th largest theatre chain in North America, have partnered in the primary
anchor for Red Oak Legacy Square which will be the B&B Theaters Family Entertainment Center. This new
upscale, state-of-the-art theater complex will feature 12 theaters and some of B&B’s most innovative
theatrical concepts. The Grand Screen will be an unbelievable 70 feet wide, making it one of the largest
screens in the nation!
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The tranquility of Pearson Park and the serene shores of City Lake provide a picture-perfect opportunity
for Te’Jun the Texas Cajun Restaurant. The 8,000 square foot restaurant opened in November 2021; it is
located on approximately 4 acres along the west side of the I-35E/US 77 corridor. The 450-seat restaurant
features the finest in Cajun-style seafood for our Red Oak residents and visitors. Te’Jun the Texas Cajun
is widely renowned for its distinctive Cajun-style cuisine throughout the North Central Texas and Central
Texas Regions.
Seven/11 is constructing a convenience store with fuel station at the southeast corner of FM 664/Ovilla
Road and Hickory Creek Drive. Red Sky Development Group, the developer of the Seven/11 project,
purchased approximately 2 acres from the Red Oak Economic Development Corporation for the project.
The 4,088 square foot building will feature a Seven/11 convenience store with the co-location of a Laredo
Taco Company drive-through taqueria featuring original Mexican food with authentic tacos served on flour
tortillas and fresh salsa bar with a wide selection of salsas and pico de gallo.
During 2021, Victron Energy Group received approvals from the City of Red Oak to repurpose and redevelop
the existing Knox Travel Center located on approximately 7 acres along the east side of I-35E at Daubitz
Road. The newly designed Red Oak Travel Center development will include a Wendy’s restaurant with drive
through, charging stations for electric vehicles, and landscaping improvements.
INDUSTRY
On January 6, 2021, it was announced that Alamo Mission, LLC was selected by Trade & Industry
Development as one of fifteen National Corporate Investment winners of the prestigious CiCi Award for
Technology/R&D. The datacenter project in Red Oak was nominated for the CiCi Award by the Office of
Texas Governor Greg Abbott. In mid-2019, it was announced that the company’s newest hyperscale data
center will be located in Red Oak, Texas in a project that will cover 166 acres at the intersection of State
Highway 342 and Ovilla Road, about 20 miles south of Dallas. The land was previously used for agricultural
purposes. Dallas-Fort Worth is one of the biggest data center markets in the world. The construction of the
new data center is expected to create 40 direct jobs and additional indirect employment within the Red Oak
area, both during construction and permanently.
On April 28, 2021, Compass Datacenters/Red Oak was awarded the “Best Datacenter Project” during D-
CEO’s 9th Annual Commercial Real Estate Awards program. Compass Data Centers prestigious award
reaffirms the fact that Red Oak is well on its way to becoming the next major crossroads on the information
superhighway. Compass Datacenters’ 225-acre data center is a huge part of that fact. Compass Datacenters
“Red Oak I” facility is a 6MW data center and the first facility of 16 to be built on the campus that will bring
the first 50 of 800 jobs expected to be created by the center. Compass Datacenters Red Oak development
features a 252 Megawatt campus that sits on 225 acres along Houston School Road featuring an on-site substation
serviced by multiple fiber paths to offer substantial room for future growth. Compass Datacenters Red
Oak is developing its 225 acre campus to include multiple datacenter buildings for globally competitive high
technology corporations.
In March 2021, Triumph Aerospace Structures, LLC was acquired by Arlington Capital Partners, a
Washington, DC-area private equity firm. Subsequently, the business name for the Triumph Aerospace
Structures in Red Oak was changed to Qarbon Aerospace. Qarbon Aerospace is a premier manufacturer of
cutting-edge composite components and assemblies at all levels of complexity, with products installed on the
industry’s most advanced commercial and military aircraft. Qarbon Aerospace Red Oak facility is uniquely
situated amid a thriving aerospace & defense marketplace. Leaning on a rich legacy extending over 100-years,
the factory has a dominant military portfolio (Northrop Grumman HALE, Boeing V-22, Boeing T-7A, and
15
Pratt & Whitney F135), while staying balanced with commercial (Boeing 767, Bell 525 Relentless) and

usiness (Gulfstream G600) products. Adding to the robust manufacturing capabilities, the site integrates a
Thermoplastics Center of Excellence and structural test capabilities that offer differentiating capabilities to
our customers in the commercial, defense, space, eVTOL, and UAM marketplaces
Bombardier Aerospace Red Oak is the home for the industry’s flagship Global 7500 aircraft. The Global 7500
aircraft stands alone as the world’s largest and longest range business jet. Within its luxurious interior are four
true living spaces, a full-size kitchen and a dedicated crew suite. Elevate your flight experience and discover
the uninhibited freedom and tailored luxury of the Global 7500 aircraft—a new class of business jet.
Bombardier Aerospace Red Oak. Bombardier Aerospace Red Oak has partnered with Texas State Technical
College North Texas in Red Oak (TSTC) in developing and implementing a two-year Bombardier Aviation
Apprenticeship Program (BAAP). This innovative apprenticeship program offers students a chance to enter
the high-tech aerospace sector with no formal qualifications. It challenges them to present a winning attitude
and develop mechanical dexterity and sound logic skills to be able to pass an entry-level aptitude test. In turn,
Bombardier and TSTC offer expert training in conjunction with TSTC’s excellent facilities, allowing students
to benefit at no-cost from industry-tailored modules, experienced instructors, tools and equipment and
financial support. The Bombardier apprenticeship training program and its association with Texas State
Technical College (TSTC) in Red Oak, Texas, has gained official registration by the US Department of Labor.
With this important designation, Bombardier can expand its search for talented individuals from across the
USA to maximize its talent pool and drive regional aerospace growth for the manufacture of the advanced
metallic wing for the Global 7500 aircraft at its Red Oak facility.
EDUCATION AND INDUSTRY PARTNERSHIPS
The Red Oak Industrial Development Corporation (“ROIDC”) partnered with Texas State Technical College
North Texas in Red Oak (“TSTC”) to provide scholarships to Red Oak students planning to attend TSTC in
Red Oak. The ROIDC scholarship to TSTC provides financial assistance to Red Oak students for attaining
upward mobility and improving the quality of life for our students and their families. In addition, the TSTC
North Texas campus provides students the opportunity to receive state-of-the-art higher education technical
and vocational workforce training in Red Oak so they may be better prepared for success well into the future.
The ROIDC scholarship is available to students living within Red Oak’s city limits and may be used for TSTC
school-related expenses. The recipient must attend the North Texas campus to be eligible. Students may be
traditional or non-traditional students and attend school on a full time or part time basis. The scholarship is
open to new and current students and all students must be in good academic and behavioral standing to be
eligible. The college’s staff awarda the scholarship, which may be presented to recipients in multiple
semesters. Scholarships in the amount up to $1,000 are awarded to students.
BUILDING FOR THE FUTURE
The City of Red Oak is creating a solid foundation for the future. The foundation is one that is driven by
the community needs and the Council’s vision for the future. The first step is to identify the goals that can
guide policy makers and decision makers over the long-term. The City Council has identified critical goals
to establish that foundation through decisions and the Strategic Planning process. The Strategic Planning
Goals are outlined below.
• Improve and Expand City Offices and other Facilities
• Enhance and Maintain Public Safety
• Enhance the Quality of life through Parks and other projects
• Improve the City’s Infrastructure
• Enhance Economic Development
• Develop, Retain and Attract Quality Staff
• Improve long-term Financial Sustainability
These goals are the Foundation for the Fiscal Year 2021 16Budget.
These goals serve as a guide to future budgets

and a new era of economic stability. How we spend our money today will impact future citizens of Red
Oak.
LEGISLATIVE CHANGES
The 86th legislature for the State of Texas passed several bills that have impacted the City of Red Oak. Senate
Bill/ House Bill 2, or the Property Tax Reform Bill, which took effect January 1, 2020 impacting property tax
revenue in FY 2021. The primary limitation of the bill is a reduction in the allowable growth for the
maintenance and operations (M&O) portion of the tax rate. The previous limitation was 8% and it s now
limited to 3.5% growth over the effective M&O tax rate or a de minimis rate of $500,000 for cities with a
population less than 30,000. The de minimis rate is a new tax rate calculation added by S.B. 2 that is designed
to give smaller taxing units, including cities, some relief from the 3.5 percent voter-approval tax rate. The bill
does provide for “banking” the unused growth to be used in a subsequent year. Up to three years of banked
growth can be used in one year.
Senate Bill 1152 impacted the franchise fee revenue for FY 2021. The bill allowed cable companies that pay
both a cable franchise fee and a voice communications franchise fee to only pay the higher of the two franchise
fees. The estimated impact to revenues in FY2022 was projected to be minimal. Additionally, the projected
growth in other franchise taxes was estimated to offset the decrease.
These legislative changes further restrict the City’s ability to cover increases to salaries and benefits and other
operating expenses citywide. The City must carefully review increases in expenses and balance the need to
keep current service levels in place.
OTHER CHALLENGES
Beginning with FY 2020 there were many challenges presented by the global pandemic, COVID-19, that
affected the City and the budget process. The City has adjusted processes continually since March 2020 to
meet the needs of its citizens while endeavoring to provide safety for both the citizens and the employees of
the City who carry out essential duties to the public. Some adjustments included meetings by video
conferencing, rotating employee schedules, relocating employees to work in areas that provided safe
distancing, posting of the Texas Governor’s State of Emergency relating to public safety measures, face
coverings, business closings, regulating maximum occupancies, and working with the public to carry out such
safety measures. Like many other cities, we had many employees quarantined due to sickness or exposure
and have struggled to provide essential services in the last two years. There were many unknowns during the
budget process related to the economy and how this would affect sales tax revenues as well as other revenues
beginning with the FY 2021 budget. Because there were no sales tax or property tax declines as a result of the
pandemic, the City returned to more of a normal budget process for FY 2022. However, the City continues to
take a conservative approach to spending while carefully observing incoming revenues. The City has observed
declines in Water & Sewer utility billing collections due to the pandemic. The City has endeavored to work
with the public citizens who have underwent circumstances relating to the pandemic and resulting in hardship
in paying their utility bills. For FY 2022 the City budgeted the issuance of a tax note pay for a portion of
capital expenses to ensure that reserves were not drawn down significantly.
FINANCIAL PLANNING AND FISCAL POLICIES
The City continues to update the plans to guide the City’s long-term growth and financial planning.
Significant master planning activities include the comprehensive land use and thoroughfare plan, parks
master plan, and a strategic plan.
Utilizing these plans, the City maintains a rolling a five-year capital needs list, which is reviewed and
updated annually. The City also maintains a police and fire department staffing plan as part of the strategic
plan. These plans are used to determine budget allocations to the various departments and activities of the
City.
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The City’s fiscal management policy requires a minimum fund balance reserve of 30 days for general and

water and sewer funds. Although the City budgets with a goal of keeping a reserve equal to 90 days of
expenditures in these funds.
ACCOUNTING SYSTEM AND BUDGETARY CONTROL
City management is responsible for establishing and maintaining budgetary control. The City utilizes a cash
basis budget to monitor all expenditures. The objective of budgetary controls is to ensure compliance with
legal provisions contained in the annual budget approved by the City Council. Activities of the general fund,
special revenue funds and debt service funds are included in the annual budget. The budget is developed
and controlled at the department level although appropriations are set at the fund level, and encumbrances
are entered at the time a purchase order is issued. Outstanding encumbrances lapse at fiscal year-end, and
the subsequent year’s budget must absorb the expenditures when incurred. Project length budgets are
developed for the capital projects funds.
FINANCIAL ACCOMPLISHMENTS
Comprehensive Annual Financial Report. The City has submitted its audited Annual Financial Report
to Government Finance Officers Association for nine consecutive years and has received the Certificate of
Achievement for Excellence in Financial Reporting for each of the nine years. The City plans to submit the
Audit for the most recently completed fiscal year, as well as future years, as this Award is valid for one
year only.
Distinguished Budget Award. The City submitted its Annual Budget to the Government Finance Officers
Association for seven consecutive years and has received the Distinguished Budget Presentation Award for
each of the seven years. This award is valid for one year only and the City plans to continue to submit the
Annual Budget for the award in future years.
Bond Ratings. The City’s bond ratings provide evidence of its financial strength. Standard and Poors (S&P)
has assigned a rating of “AA”, with a stable outlook. This rating was increased during FY 2021 from the
previous rating of AA-. These ratings are indicative of the strength and stability of the City’s current
finances and the economic outlook for the area.
RESERVES ADD FUND BALANCES HERE OR IN EACH LISTING OF THE FUNDS LATER IN THIS DOCUMENT
Operating Reserves. Another measure of the City’s financial strength is the level of its fund balance, or
operating reserves. Operating reserves are maintained by organizations to ensure services can be delivered
during economic downturns, to address unforeseen expenditures in the case of an emergency or other event,
and to take advantage of opportunities that may materialize outside of the budget processes. It is important
to maintain operating cash reserves so that service delivery will not be negatively impacted if economy
takes a downturn, as over 72% of the general fund revenue is generated by sales taxes and property taxes.
The policy guidelines adopted by the Council require the reserve fund balances for the General Fund and
the Water and Sewer Fund to be maintained at 30 days operating expenditures.
Development Corporation Reserves. Operating reserves are maintained by the Development
Corporations at 25% of sales tax revenue for the year. As sales tax is the only revenue source for the
Development Corporations, 25% of revenue is held in reserve as contingency amount should an economic
downturn occur.
Debt Service Reserves. In addition to operating and Development Corporation reserves, the City maintains
debt services reserves as required by bond covenants.
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FINANCIAL SUMMARY
The City of Red Oak Fiscal Year 2022 Annual Budget for all funds is $61,468,059. Of this amount, 31% is
for General Operations, 28% is for Economic and Industrial Development, 24% is for Enterprise Fund(s) –
Utility and Drainage Operations, 4% is for Debt Service, less than 1% for Tourism, less than 1% for other
funds and 17% is for Capital Projects. The adopted budget represents a 0.88% decrease from the Fiscal
Year 2021 Amended Budget.
Fiscal Year 2021 Adopted Budget
IDC Fund
17%
Capital Projects
17%
EDC Fund
11%
General Fund
27%
Enterprise Funds
24%
Tourism Fund
0%
Other Funds
0%
Debt Service
4%
General Fund
Tourism Fund
Other Funds
Debt Service
Enterprise Funds
Capital Projects
IDC Fund
EDC Fund
Fiscal Year 2020 Amended Budget
IDC Fund
9%
EDC Fund
25%
General Fund
28%
Tourism Fund
0%
General Fund
Tourism Fund
Other Funds
Debt Service
Capital Projects
16%
Enterprise Funds
19%
Other Funds
0%
Enterprise
Funds
3%
Enterprise Funds
Capital Projects
IDC Fund
EDC Fund
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GENERAL FUND
The General Fund is used to account for all expenditures of traditional government services. This fund
finances operations such as Administration, Animal Control, Engineering and Development, Finance,
Human Resources, Information Technology, Library, Municipal Court, Parks, Public Safety, and Public
Works. General Fund Revenue is generated from ad valorem property taxes, a one cent portion of sales tax
and a variety of fees for services. The tax rate for Fiscal Year 2022 is 0.703645 per $100 of assessed value
with 0.549874 for operations and 0.153771 for interest and principal on outstanding bonds.
General Fund revenues for Fiscal Year 2022 are budgeted at $15,358,713. This represents a decrease of
1.15% from the Fiscal Year 2021amended budget of $17,562,753, which is attributable to a decrease in
Debt Proceeds and Use of Available Fund Balance from Fiscal Year 2021 amended budget. At the same
time, increases in property valuations increased budgeted revenues for property taxes. Budgeted revenues
also increased in Sales Tax Revenues and Building Permits. The largest source of revenue for the General
Fund is Ad Valorem Taxes which will generate 49.56% of total General Fund revenues. The tax rate of
0.703645 per $100 of assessed value budgeted at collection rate of 98% generates $7,611,880. The second
highest revenue source is Sales Taxes, which generates 22.78% of revenues, followed by Permits at 5.51%,
Franchise Tax Revenues at 5.0%, and various revenue sources make up the remaining 17.15% of revenues.
Debt Transfer
Proceeds s In
0% 5%
Charges for Services
5%
Fire District
5%
Permits & Fees
5%
Miscellaneous
0%
Fines
2%
Franchise Fees
5%
General Fund Fiscal Year 2022
Adopted Budget - Revenues
Use of Available Fund
Balance
0%
Ad Valorem
50%
Ad Valorem
Sales and Mixed Beverage Tax
Franchise Fees
Fines
Permits & Fees
Fire District
Miscellaneous
Charges for Services
Debt Proceeds
Sales and Mixed
Beverage Tax
23%
Transfers In
Use of Available Fund Balance
20

Charges for Services
4%
Miscellaneous
2%
Fire
District
4%
Use of Available
Fund Balance
7%
Transfers In
6%
Debt Proceeds
5%
Permits & Fees
5%
Fines
4%
General Fund Expenses
General Fund Fiscal Year 2021
Amended Budget - Revenues
Ad Valorem
41%
Sales and Mixed
Beverage Tax
17%
Franchise Fees
5%
Ad Valorem
Sales and Mixed Beverage Tax
Franchise Fees
General Fund expenses for Fiscal Year 2022 are budgeted at $18,025,470, a 3.24% decrease over FY 2021
amended budget of $18,629,105 due to a reduction to capital expenses, transfers and debt costs. The General
Fund departments consist of Fire at 22.75%, Police at 22.26%, and Public Works at 8.389%. Other
departments make up the remaining 46.61% of budgeted expenses.
Fines
Permits & Fees
Fire District
Miscellaneous
Charges for Services
Debt Proceeds
Transfers In
Use of Available Fund Balance
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
-
General Fund Fiscal Year 2022
Adopted Budget - Expenses
Police
Fire
Technology
Public Works
Comm Dev
Animal Control
Communication
Court
Human Resources
Administration
City Secretary
Finance
Parks
Live Oak Project
Library
Debt Service
Capital Expense
21

4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
-
General Fund Fiscal Year 2021
Amended Budget - Expenses
Police
Fire
Technology
Public Works
Comm Dev
Animal Control
Communication
Court
Human Resources
Administration
City Secretary
Finance
Parks
Live Oak Project
Library
Debt Service
Capital Expense
PROPERTY TAXES
Freeze Adjusted Taxable Assessed Values are valued by Ellis Central Appraisal District. Values for Fiscal
Year 2022 are estimated at $1,312,146,837 a 12% increase over Fiscal Year 2021’s values of
$1,171,659,413. The chart below illustrates the change in freeze adjusted taxable assessed
values. HISTORICAL APPRAISED FREEZE ADJUSTED TAXABLE VALUES
1,500,000,000
1,300,000,000
1,100,000,000
900,000,000
700,000,000
500,000,000
300,000,000
629,092,327
644,824,221
723,980,987
754,199,955
849,670,621
923,237,571
1,049,857,395
1,049,857,395
1,171,659,413
1,312,146,837
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
22

TAX RATES
The City of Red Oak adopted a tax rate for Fiscal Year 2022 in the amount of $0.703645. The rate for Fiscal
Year 2021 and Fiscal Year 20200 was also $0.703645. Prior to this, the City of Red Oak had a tax rate of
$0.705480 for FY 2019. The City has a firm commitment to provide exceptional service with minimal
increase to the tax rate. The portion of the tax rate contributed to debt service is 21.85%. The following
graph represents a 10-year history of the City’s total tax rate.
TOTAL TAX RATE HISTORY
0.710000
0.700000
0.690000
0.680000
0.670000
0.660000
0.650000
0.640000
0.630000
0.620000
0.649000
0.649000
0.649000
0.649000
0.649000
0.649046
0.705480
0.703645
0.703645
0.703645
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022
Total Tax Rate
The following graph represents a 10-year history of the City’s total tax rate broken out by Maintenance and
Operation and Debt Service.
TEN-YEAR TAX RATE HISTORY
0.700000
0.650000
0.600000
0.550000
0.500000
0.450000
0.400000
0.089300
0.094900
0.104500
0.104700
0.104700
0.107246
0.155780
0.164442
0.153772
0.153771
0.559700
0.554100
0.544500
0.544300
0.544300
0.541800
0.549700
0.539203
0.549873
0.549874
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022
I&S
M&O
23

SALES TAXES
Sales tax is collected by the State and remitted monthly to the City. The sales tax distribution is State 6.25%,
City 1.0%, Economic Development 0.5%, and Industrial Development 0.5%, for a total rate of 8.25%.
Amounts for Fiscal Year 2022 for the City, EDC, and IDC are budgeted at $6,966,282, which is a 37.%
increase from the FY 2021 amended budgeted. This is partly due to a very conservative revenue projection
in FY 2021 resulting from unknowns surrounding the COVID-19 pandemic. Additionally, this revenue
continues to trend upward reflecting tremendous growth in the City of Red Oak.
FY 2022 Budgeted Sales
Taxes
FY 2021 Amended Budget
Sales Taxes
1,744,641
3,477,000
1,286,450
2,478,095
1,744,641
1,286,450
City EDC IDC
City EDC IDC
ENTERPRISE FUNDS
The Enterprise Funds are composed of the Water and Sewer Fund and the Storm Water Drainage fund.
Utility/Water and Sewer Fund
The Water and Sewer fund is a proprietary fund established to separately account for the City’s water and
wastewater services. The primary source of revenues are residential and commercial water and sewer sales.
Several equipment purchases and capital projects are budgeted to be funded by the Utility Fund. The capital
projects funded in this budget include ultrasonic level indicators, security upgrades for water sites, manhole
rehabilitation, subsurface leak detection equipment, water meter replacements, and a software conversion
for the utility billing and financial system. The Utility Fund consists of water and sewer maintenance and
operations, meter reading, billing and collections, and debt service. All operating expenses are budgeted to
be covered by the revenues and use of available fund balance. This year’s budget includes no water rate or
sewer rate increase.
Utility Fund revenues for Fiscal Year 2022 are budgeted at $11,746,030, which includes capital grants in
the amount of $2,867,093. Budgeted revenues for Fiscal Year 20221 are projected at a 17.76% increase
from the Fiscal Year 2021 amended budget of $9,974,749. This increase is attributed to capital grants
budgeted for qualifying water infrastructure projects under the American Recovery Funds. The Utility Fund
revenues are made up of Water Sales at 29.91%, Sewer Sales at 43.25%, Capital Grants at 24.41% and
Miscellaneous Revenues at 2.44%.
24

5,100,000
4,100,000
Utility Fund Fiscal Year 2022
Adopted Budget - Revenues
Water
Sewer
Miscellaneous
Capital Grants
Transfers In
3,100,000
2,100,000
1,100,000
100,000
Utility Fund Fiscal Year 2021
Amended Budget - Revenues
Capital Grants
Miscellaneous
Sewer
Water
100,000 1,100,000 2,100,000 3,100,000 4,100,000 5,100,000
25

Utility Fund expenses for Fiscal Year 2022 are budgeted at $13,445,021, a 43.85% increase over FY 2021
amended budget of $9,578,256. This is due to the increase in capital projects budgeted in FY 2022
qualifying for reimbursement from the American Recovery Grant Funds. Over 47% of the increased
expenditures are made up of the increase in capital. Another 35% of the increase in expenditures is due to
a transfer out that is offset by transfers in of the same amount. Sewer Treatment cost increases also
contributed to 15% of the overall increase to expenditures. The Utility Fund expenses are made up of sewer
treatment costs at 31.51%, capital projects at 22.47%, maintenance and operations at 9.06%, debt service at
13.74%, billing and collections at 6.4%, water purchases at 4.82%, water engineering at 1.4%, and transfers
out at 3.47%.
2022 Water/Sewer Fund
Adopted Budget - Expenses
Capital Projects
Sewer
Treatment
Billing and
Collections
Transfers Out
Water
Purchases
Mtc &
Operations
Engineering
Debt Service
26

2021 Water/Sewer Fund
Amended Budget - Expenses
Sewer
Treatment
Capital Projects
Billing and
Collections
Water
Purchases
Debt Service
Mtc &
Operations
Engineering
OTHER FUNDS:
WATER & SEWER CAPITAL PROJECTS
Water & Sewer Construction Fund
The Utility Fund has a separate fund that is currently used to account for bond proceeds issued for specific
capital water and sewer projects. There have not been any recent bond issuances specifically for water and
sewer projects, as the majority of the needs for the fund are covered by water and sewer revenues. As such,
the current Utility Fund budget includes also includes capital projects. The remaining funds in this fund
will be spent on capital projects for water and sanitary sewer system improvements. The Water & Sewer
Construction Fund budget for FY 2022 is $398,780 with a projected ending fund balance of zero.
Water & Sewer Impact Fee Fund
The Water & Sewer Impact Fee fund is a proprietary fund established to separately account for the City’s
water and sewer projects that will become necessary due to the impact of growth on the City’s utility system
and the related fees charged as new development arises in the City. These fees are the primary source of
revenue for the fund, which are to be collected with building permits. There are no budgeted expenditures
for FY 2022 in the Water & Sewer Impact Fee Fund.
The Storm Water Drainage Fund
The Storm Water Drainage fund is a proprietary fund established to separately account for the City’s storm
water projects and revenues. The primary source of revenue is derived from residential and commercial
monthly storm water fees. The Storm Water Drainage Fund is used to support the daily operations of the
Storm Water Management Program and Capital Projects. Residential customers are charged $4.85 per
month, while commercial customer charges are based on impervious area their property covers, up to a
maximum of $150. The Storm Water Drainage Fund Budget for FY 2022 is $609,993 with an ending fund
balance of $505,332.
SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for revenues 27 that are used for a specific purpose.

Tourism Fund
The Tourism Fund is used to account for rental revenue from the Municipal Center and the Hotel/Motel
taxes. Per state statute, the City imposes a 7% occupancy tax on the price of a hotel or motel room. The
Tourism Fund Budget for FY 2022 is $248,486 and has a projected ending fund balance of $460,838.
Industrial Development Fund
The Industrial Development Fund is used to account for revenue from ½ cent of sales tax for the Industrial
Development Corporation. The Red Oak Industrial Development Corporation (“ROIDC”), is a corporation
organized under Article 5190.6, Section 4A of the Texas Civil Statutes. The ROIDC promotes development
of commercial, industrial, manufacturing, medical research enterprises and parks within the City of Red
Oak, Texas. The ROIDC was incorporated under type A of the Economic Development Act. The Industrial
Development Fund Budget for FY 2022 is $10,235,113 and has a projected ending fund balance of
3,852,605.
Economic Development Fund
The Economic Development Fund is used to account for revenue from ½ cent of sales tax for the Economic
Development Corporation. The Red Oak Economic Development Corporation (“ROEDC”), is a corporation
organized under Article 5190.6, Section 4B of the Texas Civil Statutes. The ROEDC promotes development
of commercial, industrial, manufacturing, and medical research enterprises within the City of Red Oak,
Texas. The ROEDC was incorporated under type B of the Economic Development Act. The Economic
Development Fund Budget for FY 2022 is $7,101,718 and has a projected ending fund balance of
$8,107,840.
Court Security Fund
The Court Security Fund is used to account for fees required by a defendant convicted of a misdemeanor
offense in a municipal court as a cost of the Court and that may only be used to finance certain security costs
of the Court such as security personnel, services and items which may include metal detectors, identification
cards and systems, video teleconferencing systems, signage, tracking systems, security devices, warrant
officers and related equipment. The Court Security Fund Budget for FY 2022 is $10,000 and has a projected
ending fund balance of $32,719.
Court Technology Fund
The Court Technology Fund is used to account for fees required by a defendant convicted of a misdemeanor
offense in a municipal court as a cost of the Court and that may only by used to finance certain technology
costs of the Court such as computer systems, networks, hardware, electronic kiosks and docket management
systems. The Court Technology Fund Budget for FY 2022 is $10,400 and has a projected ending fund balance
of zero.
PEG Fees Fund
The PEG Fees Fund is used to account for the PEG fees received from cable companies operating within the
City. The fees may only be used for capital costs related to providing public, educational and governmental
programming to Red Oak citizens. The PEG Fees Fund Budget for FY 2022 is $54,851 with a projected
ending fund balance of $6,000.
PID Fund
The PID Fund is used to account for the special revenue assessments collected by Ellis County Tax Assessor
for the PID #1. These assessments are used to pay for administrative costs and bond payments. The PID Fund
Budget for FY 2022 is $58,285 with a projected fund balance of zero.
CAPITAL PROJECT FUNDS
Capital Project Funds are used to account for revenue and bond proceeds issued for specific capital projects.
28

Park Improvement Capital Projects Fund
The Park Improvement Capital Projects Fund is used to account for revenues from Park impact fees
collected with building permits. This fund is used for specific improvement to City parks. The Park Capital
budget totals $330,100 with a projected ending fund balance of $479,485.
2018 Certificates of Obligation Bond Fund
The 2018 Certificates of Obligation (CO) Bond Fund is used to account for remaining bond proceeds issued
to contractual obligations to be incurred for public works projects, renovating, acquiring and equipping
facilities for municipal offices for various departments, professional services on such obligations, and
issuance costs. The 2018 CO Bond Fund Budget for FY 2022 is $612,878 with a projected ending fund
balance of zero.
2019 Certificates of Obligation Bond Fund
The 2019 Certificates of Obligation (CO) Bond Fund is used to account for remaining bond proceeds issued
to pay for constructing, resurfacing and improving various streets, roads, drainage, park facilities and improvements,
facilities for municipal offices for various departments, professional services on such obligations, and
issuance costs. The 2019 CO Bond Fund Budget for FY 2022 is $3,277,581 with a projected ending fund
balance of zero.
2020 Certificates of Obligation Bond Fund
The 2020 Certificates of Obligation (CO) Bond Fund is used to account for remaining bond proceeds issued
to pay for constructing, resurfacing and improving various streets, roads, drainage, and improvements related to the
Austin Blvd project, and issuance costs. The 2020 CO Bond Fund Budget for FY 2022 is $2,020,000 with
a projected ending fund balance of zero.
2021 Certificates of Obligation Bond Fund
The 2021 Certificates of Obligation (CO) Bond Fund is used to account for remaining bond proceeds issued
to pay for constructing, resurfacing and improving various streets, roads, drainage, park facilities and improvements,
facilities for municipal offices, a fire quint, professional services on such obligations, and issuance costs.
The 2021 CO Bond Fund Budget for FY 2022 is $2,304,645 with a projected ending fund balance of zero.
General Capital Projects Fund
The General Capital Projects Fund is used to account for transfers from other funds and governmental
capital expenses. The General Capital Projects Fund budget for FY 2022 is $1,658,857 with a projected
ending fund balance of zero.
DEBT SERVICE
The Debt Service Fund is an interest and sinking fund used to pay the interest and principal on all
outstanding bonds of the City. The tax rate approved for Fiscal Year 2022 is $0.153771 per one hundred
dollars ($100) assessed value of all taxable property. The total amount of debt obligations secured by
property taxes for the City is $23,516,000.
PERSONNEL
CITY EMPLOYEES:
The City’s greatest assets are our employees. Staffing levels for FY 2022 will increase by ten full time
positions from the previous fiscal year. This is due to the addition of three Police Officers, an Assistant
Police Chief, an Assistant Fire Chief, a Planning and Zoning Tech, a Purchasing Manager, a Human
Resources Analyst, a Parks Maintenance Tech and a Parks Administrative Assistant. With these added
positions, staffing levels will reach 128 full-time and 3 part-time positions.
SALARY ADJUSTMENTS:
29
We believe it is important to be able to recruit and retain valuable staff by ensuring competitive compensation

ates. The pay step plan for Public Safety and Public Works employees was adjusted by a 3% increase included
on October 1 in this budget. All employees on a step plan will receive step increases and other staff will
receive an annual merit increase on April 1 st contingent upon performance review. For most employees this
will be a 3% increase.
BENEFITS:
The City was able to add a high deductible insurance plan to the choices of medical plans offered by the
City and a pre-tax Health Savings Account in FY 2021. The City continued to offer the same health plans
for FY 2022 and budgeted to contribute $1,000 annually to those enrolled in the High Deductible Plan.
Employees who enroll after the beginning of the year will have a pro-rated contribution. There was no rate
increase to the Health Plan projected for FY 2022 as the City was able to utilize a two year lock on rates in
the previous year.
ACKNOWLEDGEMENTS:
The finance department continues to try to reach new standards for budget preparations within the City.
The preparation of this report could not have been accomplished without the dedication and helpfulness of
the staff. We would like to express our appreciation to all employees who assisted and contributed to its
presentation. We would like to give a special thanks to all City employees who have and continue to work
hard to provide quality service to our citizens and who are committed to the success of the City.
The Government Finance Officers Association of United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to City of Red Oak, Texas for its annual budget for the fiscal
year beginning October 1, 2020. In order to receive this award, a governmental unit must publish a budget
document that meets program criteria as a policy document, as an operations guide, as a financial plan and
as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements, and we submitting it to GFOA to determine its eligibility for another award. We
would also like to thank the members of the City Council for their interest and support in planning and
conducting the financial operations of the City in a responsible manner.
Gloria Platt, CGFO
Director of Finance
30

City Profile
31

HISTORY OF RED OAK
In 1844, James E. Patton and his family settled on Red Oak Creek a few miles southeast of
Billingsley Fort, at the current site of Ovilla. Red Oak was named after the creek and the plentiful
supply of Red Oak trees along its banks and in the rich flood plain area. A fort was built for
protection from the predations of the Indians. In 1847, Patton and Joel Davis relocated to a site
further down the creek, present-day Red Oak, Texas.
The first post office came to the area in 1847, when Davis Mitchell obtained a grant of land and
built a cabin and was appointed the first postmaster of what was to become Ellis County. The
mail service was once every six weeks. Because of the large amount of possums to be seen in the
area, the settlement was humorously called Possum Trot, until it was renamed Red Oak in 1849
for the oak-lined creek the community was developing around. Around 1850, Robert E. and
Margaret E. Bell obtained a land grant of 320 aces and build the first house in Red Oak. In 1852
the first store in Red Oak was constructed by Hugh Caldwell and I.P. Jeffers and the post office
was moved to the store and mail service improved to weekly.
32

Before the Civil War, the principal crop of the local farmers was wheat, but in the 1860s an
increase in cotton production occurred because more slaves came to the area from other
southern states. Cotton was still produced in 1988, although farming was not central to the local
economy. During the Civil War, many families served in the Confederate Army during the Civil
war. Those who remained home were busy with the crops.
In the late 1880’s a representative from the Missouri, Kentucky, and Texas railroad came to the
town to acquire a right of way for the railroad. Due to town opposition, the engineers decided to
build the railroad one mile northeast of the town and by 1890 is was completed. In 1892, the
town’s people realized the error in not recognizing the value of the rail, moved the town of Red
Oak one mile from the creek to the top of the hill where the railroad depot was located. Red Oak
was [officially] incorporated in 1949. In 1950, the population was 350. By 2000, the population
had grown to 4,301. Today, Red Oak’s population is over 11,000. The City of Red Oak now sits
astride Interstate 35E, 20 miles south of Dallas in Northern Ellis County. Red Oak Creek, just
south of town, still flows through thickets of oak trees with possum trotting down old winding
lanes.
CITY FACILITIES
Red Oak City Hall Red Oak Municipal Court Fire Station #2
200 Lakeview Pkwy 101 Live Oak Street 1201 Pierce Rd
Red Oak, TX 75154 Red Oak, TX 75154 Red Oak, Texas 75154
(972) 617-3638 (469) 218-7700 (972) 576-3473
Red Oak Public Works
Fire Station #1 & Police Station Police Administration
411 W Red Oak Rd 547 Methodist Street 100 Bonham Court
Red Oak, TX 75154 Red Oak, TX 75154 Red Oak, TX 75154
(972) 576-3414 (469) 218-7713 (972) 617-7632
33

MISSION STATEMENT
To embrace progress and the future while effectively managing growth and development and
preserving the City of Red Oak’s heritage and quality of life. To enhance and facilitate the
improvement of the quality of life for all citizens with the efficient delivery of services.
Red Oak City Hall
City Main Contact Information
Address: 200 Lakeview Pkwy, Red Oak, TX 75154
Phone Number: (972) 617-3638
Website: www.redoaktx.org
34

The City of Red
Oak, Texas is
located in north
Ellis County,
approximately
eighteen miles
south of Dallas.
Red Oak is part
of the Dallas -
Fort Worth
(DFW)
Metroplex,
which covers
9,250 square
miles, consists of
twelve counties,
and over 200
cities and towns.
The City of Red
Oak, Texas is
strategically
located directly
along Interstate
35E (I-35E)
which offers 4
miles of frontage
along the east
and west side of
I-35E. This
highway extends
southward to
Austin, San
Antonio and
northward to
Oklahoma City
and Kansas City.
35

Red Oak is conveniently positioned less than 40 miles, or fewer than 40 minutes travel time from
two premier commercial airports: Dallas-Fort Worth (DFW) International Airport and Dallas Love
Field.
DFW International (38 miles / 39 minutes)
With over 260 accessible destinations and approximately 1,900 flights per day, DFW International
is ranked as the fourth busiest airport in the world. DFW provides nonstop service to 67
international and 193 domestic destinations to more than 60 million passengers annually. Air
travel times take less than four hours to any major North American City.
Dallas Love Field (24 miles / 26 minutes)
The City of Dallas owns and operates Dallas Love Field, one of the finest general-purpose airports
in the world. The airfield is located seven miles northwest of the downtown central business
district and is managed by the City's Department of Aviation. Seven full service fixed base
operators (FBOs) at Love Field provide general aviation users with a wide variety of services
including fuel, maintenance, hangar rentals and charters.
36

The 2020 census data provides the population at 14,222. The North Central Texas Council of Governments
projects by the year 2030, Red Oak’s population will grow to 63,329.
Census Population % Growth
1960 415 —
1970 767 84.8%
1980 1,882 145.4%
1990 3,124 66.0%
2000 4,301 37.7%
2010 10,769 150.4%
2020 14,222 32%
37

Property Tax Rates
Ad Valorem Tax Rates
(Per $100 Assessed Value)
City of Red Oak 0.703645
Red Oak ISD 1.3256
Ellis County 0.339338
Sales Tax Rates
State Sales Tax 6.25%
City Sales Tax 1.00%
Industrial Development (4A) 0.50%
Economic Development (4B) 0.50%
Total Sales Tax 8.25%
Property Tax Exemptions
Residence homestead exemptions are listed
below.
• Homestead – 10%
• Over 65 - $20,000
• Over 65 – Frozen
• Disabled Person – 3,000
Hotel / Motel Occupancy Tax
The State of Texas imposes a hotel/motel
occupancy tax of 6% with individual cities
having the option to increase the tax rate up to
7%. The total Hotel/Motel Occupancy Tax Rate
in the City of Red Oak is 13%.
38

Education
Red Oak Independent School District.
The Red Oak Independent School District was founded in 1912. Currently, Red Oak ISD proudly serves
about 6,000 students in grades Pre-Kindergarten to 12. Red Oak ISD is prepared for growth and committed
to continuing with the family atmosphere that makes us the right choice for many families. Red Oak High
School (5A) is touted for the diverse opportunities that are offered to each student in both academics and
extracurricular.
DEMOGRAPHICS OF RED OAK ISD
(APPROXIMATELY 6,000 STUDENTS)
• Caucasian 38%
• Hispanic 35.9%
• African American 22.4%
• American Indian/Alaskan .6%
• Asian .8%
• Hawaiian/Pacific Island 0.1%
• Two or More 6%
ROISD SCHOOLS
Donald T. Shields Elementary
Eastridge Elementary
Red Oak Elementary
H.A.Wooden Elementary
Russel P. Schupmann Elementary
Red Oak Middle School
Red Oak High School
In addition Life School, a public charter school, operates an Elementary School Red Oak campus.
Red Oak ISD is a proud partner with Texas State Technical College in offering top-notch technical education
to Red Oak High School Students. TSTC North Texas is a state-of-the-art college campus located a few
hundred yards from Red Oak High School. Students have the opportunity to take dual credit courses while
earning their high school and college credits simultaneously at TSTC. Exclusive to Red Oak High School
students is a 50% discount on tuition and fees.
39

City of Red Oak
Identity
Intent: To preserve Red Oak’s character as a
distinct and outstanding community.
Goals:
• Preserve Red Oak’s historic buildings and
small-town atmosphere.
• Design new commercial, office, and
industrial developments in such a way as
to appropriately fit within the context of
the existing City architectural atmosphere.
• Preserve new residential development, at
a neighborhood scale, and character
through appropriate setbacks, street
landscaping, sidewalks, and architectural
design.
• Continue the tradition of local community
events and provide additional culture and
entertainment opportunities over time.
Community Planning
Intent: To ensure the City is carefully planned to
accommodate the needs of existing and future
residents while preserving and protecting Red
Oak’s identity and quality-of-life.
Goals:
• Accommodate future growth through
logical infill development.
• Provide an adequate City water supply
through careful planning and financial
investment.
• Encourage a broad range of housing types
to provide for all household types, ages,
and income ranges within the community.
• Require development to adequately
mitigate fiscal, environmental, and social
impacts.
• Adhere to local plans, policies, and
regulations that set the standard for high
quality development.
Community Services
Intent: To ensure that all necessary community
services are provided to support the public
interest and well-being of all Red Oak residents
and businesses.
Goals:
• Provide and maintain cost-effective,
efficient infrastructure facilities including
water, sewer, drainage, streets, and trails.
• Provide and maintain the highest quality
of public safety services for the City,
including fire, police, and emergency
medical services.
• Support the continued provision of highquality
schools for our children and
additional educational opportunities for
the community as a whole.
Local Economy
Intent: To promote economic self-sufficiency and
long-term financial sustainability of the local
economy to provide residents with a broad
range of employment opportunities and to
provide the City with a healthy tax base.
Goals:
• Seek a balanced mix of commercial and
residential growth.
• Recruit quality employers to provide jobs
for City residents and to diversify the local
economy.
• Support TSTC, a higher education facility in
Red Oak, to provide support and training
for a diversified workforce.
• Encourage the use of public and private
partnerships as a means of accomplishing
the City’s economic development goals.
• Direct available community resources to
strategic areas and projects that would
most greatly benefit the City.
40

Boards and Commissions
41

BOARDS AND COMMISSIONS
Planning and Zoning
Consists of five regular members and two alternate members appointed by City Council. All
actions by Planning and Zoning Commission require an affirming four member vote for approval
or denial. Planning and Zoning Commission is an advisory board, that recommends to the City
Council concerning:
• Future Land Use Plan changes
• Planned developments
• Preliminary plats
• Specific Use Permits (SUPs)
• Specified items outlined in the City of Red Oak Unified Development Code
• Zoning amendments
Zoning Board of Adjustments
Consists of five regular members and two alternate members appointed by the City Council. The
Zoning Board of Adjustments (ZBOA) has the powers and duties as outlined in the Texas Local
Government Code and has the final decision on matters which it considers. Only a court of record
can override ZBOA’s decision. All actions by ZBOA require an affirmative four member vote for
approval or denial. ZBOA’s powers include: authorizing variances for specific code items, such as
height, yard area, lot coverage, off-street parking, and loading regulations where enforcement of
the code would result in an unnecessary hardship; appeals concerning the building official’s
decision or determination; and permitting the reconstruction, extension or enlargement of a
building occupied by a nonconforming use.
Building Board of Appeals (BBA)
ZBOA members also serve as BBA members. BBA may grant variances to the building, plumbing,
electrical, mechanical, and fire codes and may authorize the repair or demolition of sub-standard
structures.
Building and Standards Commission
Consists of five regular members and two alternate members appointed by City Council. All
actions by the Building and Standards Commission require an affirmative three member vote for
approval or denial. The Building and Standards Commission has the authority to enforce City
Ordinances for the preservation of public safety, relating to:
• Building code or the condition, use, or appearance of property in the city.
42

• Conditions caused by accumulation of refuse, vegetation, or other matter that creates
breeding and living places for insects and rodents.
• Dangerously damaged or deteriorated buildings or improvements.
Parks & Recreation Commission
Consists of five regular members, with two alternates, appointed by City Council. Parks and
Recreation recommends policies and procedures to the City Council for the proper
administration of the parks and recreation program, facilitates the establishment and
maintenance of parks and recreation facilities, acquires land and buildings with council
approval for parks and recreation programs, and conducts studies and recommends a master
parks and recreation plan.
Library Advisory Board
This is an advisory committee to the City Council, which serves to promote interest in the
library and to advise the council on important matters affecting the library services and library
patrons. Meetings are held on the 2nd Wednesday of every month. Residence in the City of Red
Oak is a requirement. Please contact the Library Director for more information.
Industrial Development Board
Consists of five regular members appointed by City Council, and provides incentives to
encourage existing industry and business to the Red Oak community. Industrial Development
Corporation is a 4A sales tax corporation.
Economic Development Board
Consists of seven regular members appointed by City Council. As a 4B sales tax corporation, this
corporation provides incentives to attract new business to the Red Oak community or to
expand existing business. Economic Development Corporation also funds infrastructure
improvements, such as street, water, and sewer improvements.
43

CITIZENS
City Attorney
Robert Hager
City Council
Municipal Judge
Scott Kurth
City Manager
Todd Fuller
Assistant City Manager
Jonathan Phillips
44
Jonathan
Phillips,
Assistant City
Manager
Garland Wolf,
Police Chief
Ben Blanton,
Fire Chief
Caryn Stevens,
Interim City
Secretary
Lee McCleary,
Director of
Economic
Development
Ben Hartman,
City Engineer
Kyle Kelley,
Director of
Parks &
Recreation
Logan Ragsdale,
Director of
Library Services
Administration
Police
Department Fire Department City Secretary
Animal Control
Emergency
Communication
Tourism
Economic
Development
Industrial
Development
Engineering
Code and
Development
Services
Parks &
Recreation
Library Services
Gloria Platt,
Director of
Finance
Scott Williams,
Director of
Public Works
Amanda
Monsivais,
Director of
Human
Resources
John Binford,
Director of
Information
Technology
Finance
Public Works -
Streets
Human
Resources
Information
Technology
Utility Billing
Water & Sewer
Utilities
Municipal Court Storm Drainage

Description of Fund Structure
45

DESCRIPTION OF FUND STRUCTURE
The financial structure of the budget is organized by funds. A fund is generally defined as a fiscal and accounting entity which
has its own self-balancing set of accounts for recording cash and other financial resources, as well as any liabilities or residual
equities or balances. Normally, funds are segregated for the purpose of carrying on specific activities or attaining certain
objectives in accordance with special regulations, restrictions, or limitations.
The two types of funds utilized are Governmental and Proprietary. The Governmental Funds include: General Fund, Capital
Projects Funds, Debt Service Fund, and Special Revenue Funds. The Proprietary Funds include the following Enterprise
Funds: Water and Sewer Fund, Water and Sewer Impact Fee Fund, Storm Water Drainage Fund, and Water and Sewer
Projects Fund.
To maintain clarity and consistency in all reporting, the basis of budgeting for Governmental Funds is the modified cash
basis of accounting which is the same basis for accounting. Revenues are recognized as soon as they are both measurable
and available. Revenues are also considered to be available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. For this purpose, revenues are considered to be available if they
are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is
incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated
absences, claims, and judgments, are recorded only when payment is due.
The legal level of budgetary control is the fund level. Internal budgetary control is maintained at the line item level in each
departmental budget.
Property taxes, franchise fees, and interest associated with the current fiscal period are all considered to be susceptible to
accrual and have also been recognized as revenues of the current fiscal period. Sales taxes collected and held by the State
and merchants at year-end on behalf of the City are also recognized as revenue. All other revenue items are considered to
be measurable and available only when cash is received.
Governmental activities, normally supported by taxes and intergovernmental revenues, are reported separately from
business-type activities, which primarily rely on fees and charges. For budgetary purposes, Proprietary funds are budgeted
in the same manner as the accounting method with a full accrual method with the exception of expenditures such as
compensated absences and depreciation expense. Also, capital costs are budgeted as expenses and not directly shown as
assets in comparison to accounting methods. All funds are appropriated.
Major funds represent significant activities for the City. By definition, the General Fund is always considered a major fund.
Other governmental funds are reported as major funds if the fund reports at least 10% of any of the following: a) total
governmental fund revenues, or b) total governmental fund expenditures. The City reports the following fund types:
General Fund (Major Fund) – The primary operating fund for the City. Financial resources include: property, sales and other
taxes, franchise fees, fines, licenses, and fees for services. Operating expenditures provide support for traditional taxsupported
municipal services such as Public Safety, Parks and Recreation, Library, Administration, Public Works operations,
and Solid Waste.
Special Revenue Funds – Are used to account for the proceeds of specific revenue sources, other than for major capital
projects, that are legally restricted to expenditure for specified purposes. The special revenue fund appropriated as major
funds are:
• Industrial Development - Responsible for collecting and disbursing the one-fourth cent sales tax to be used for
economic development within the city.
• Economic Development – Responsible for collecting and disbursing the one-fourth cent sales tax to be used for
economic development within the city. 46

The appropriated special revenue funds that do not qualify as major funds are:
• Tourism Fund – Used to account for occupancy tax collections. This fund is used to account for that portion of
collections used for tourism, advertising and promotion.
• Court Technology Fund – Used to account for the technology fee required by a defendant convicted of a
misdemeanor offense in a municipal court as a cost of the court. The fees may be used only to finance the purchase
of or to maintain technological enhancements for the municipal court.
• Court Security Fund - Used to account for the security fee required of a defendant convicted of a misdemeanor
offense in the municipal court as a cost of the court. The fees may only be used for security personnel, services and
items related to buildings that house the operations of the municipal court.
• PEG Fees Fund – Used to account for the PEG fees received from cable companies operating within the City. The
fees may only be used for capital costs related to providing public, educational and governmental programming to
Red Oak citizens.
• PID Fund – Used to account for revenues and expenses related to Red Oak PID #1.
Capital Projects Fund – Accounts for the resources accumulated from transfers in from other funds or debt proceeds of
governmental funds. Capital costs include improvements to streets, parks, buildings, purchase of equipment for various
departments and other infrastructure projects.
• 2019 CO Bond Fund – This fund is used to account for capital projects related to the issuance of Certificates of
Obligation bonds during Fiscal Year 2019.
• 2021 CO Bond Fund – This fund is used to account for capital projects related to the issuance of Certificates of
Obligation bonds during Fiscal Year 2021.
• General Capital Projects Fund – This fund is used to account for capital projects related to transfers from other
governmental funds.
• Park Improvement Fund – This fund is used to account for long-term capital improvements to City parks.
Proprietary Funds – Accounted for using the accrual basis of accounting and the economic resources measurement focus.
The economic resources measurement focus means that all assets and liabilities (whether current or noncurrent) are
included on the statement of net assets and that the operating statements present increases (revenues) and decreases
(expenses) in net total assets. Under the accrual basis of accounting, revenues are recognized when earned, including
unbilled water and sewer services which are accrued. Expenses are recognized at the time the liability is incurred.
Differences in the budget method for these funds are that capital costs are appropriated, liabilities such as compensated
absences and expenses such as depreciation expense are not appropriated.
Water & Sewer Fund (Major Fund) – Accounts for operations that are financed and operated in a manner similar to private
business; the intent of the City is to provide goods or services to the general public on a continual basis that will be selfsupporting
through the user charges. The Water and Sewer Fund accounts for the operations of the water distribution
system and the wastewater lift stations, pumping stations, and collection systems.
Water & Sewer Impact Fee Fund– Accounts for operations that are financed and operated in a manner similar to private
business; the intent of the City is to provide goods or services to the general public on a continual basis that will be selfsupporting
through the user charges. The Water and Sewer Impact Fee Fund accounts for the collections of impact fees in
conjunction with building permits issued. These funds are to be used to fund projects and maintain the utility operating
system due to the impact that growth has on the system.
Water & Sewer Construction Capital Projects– This fund is used to account for long-term capital improvements to the water
distribution system, wastewater pumping stations, and collection systems.
47

Storm Water Drainage Utility Fund– Accounts for operations that are financed and operated in a manner similar to private
business; the intent of the City is to provide goods or services to the general public on a continual basis that will be selfsupporting
through the user charges. Accounts for storm water drainage operations.
48

Fund Structure
City of Red Oak
Governmental
Funds
Proprietary Funds
General
Fund
Debt
Service
Fund
Capital
Project
Funds
Special
Revenue
Funds
Enterprise
Funds
General Capital
Projects Fund
Tourism
Fund
Water &
Sewer
Impact Fee
Fund
Water &
Sewer Fund
Storm
Drainage
2021 CO
Bond Fund
2019 CO Bond
Fund
Industrial
Development
Fund
Economic
Development Fund
Water &
Sewer
Construction
Capital
Projects
2018 CO Bond
Fund
Court
Technology Fund
Park Improvement
Fund
Court Security Fund
PEG Fees
Fund
49

RELATIONSHIP BETWEEN FUNCTIONAL UNITS AND FUNDS
Relationship Between Functional Units and Funds
GOVERNMENTAL FUNDS
Dept
Number Departments (Functional Units)
GENERAL
FUND
10 POLICE X
15 PUBLIC SAFETY RESTRICTED X
20 FIRE X
21 FIRE DISTRICT X
DEBT
SERVICE
FUND
SPECIAL
REVENUE
FUNDS
25 TECHNOLOGY X X
30 PUBLIC WORKS X
31 CODE AND DEVELOPMENT X
32 ANIMAL CONTROL X
35 ENGINEERING X
40 COMMUNICATION X
45 MUNICIPAL COURT X X
50 WATER & SEWER
51 WATER & SEWER DEBT SERVICE
60 WATER & SEWER ADMIN
55 HUMAN RESOURCES X
60 ADMIN X X
61 CITY SECRETARY X
62 FINANCE X
70 PARKS DEPARTMENT X
71 LIVE OAK X
75 LIBRARY X
80 INDUSTRIAL DEVELOPMENT X
CAPITAL
FUNDS
85 TRANSFER IN/OUT X X X X
90 DEBT SERVICE X X X X
815-90 ECONOMIC DEVELOPMENT X
95 CAPITAL EXPENSE X X
50

RELATIONSHIP BETWEEN FUNCTIONAL UNITS AND FUNDS
Relationship Between Functional Units and Funds
PROPRIETARY FUNDS
Dept
Number Departments (Functional Units)
10 POLICE
15 PUBLIC SAFETY RESTRICTED
20 FIRE
21 FIRE DISTRICT
25 TECHNOLOGY
WATER & SEWER
FUND
STORM
WATER
UTILITY
30 PUBLIC WORKS X
31 CODE AND DEVELOPMENT
32 ANIMAL CONTROL
35 ENGINEERING X
40 COMMUNICATION
45 MUNICIPAL COURT
WATER &
SEWER
IMPACT FEE
FUND
50 WATER & SEWER X X
51 WATER & SEWER DEBT SERVICE X X
60 WATER & SEWER ADMIN X X
55 HUMAN RESOURCES
60 ADMIN
61 CITY SECRETARY
62 FINANCE
70 PARKS DEPARTMENT
71 LIVE OAK
75 LIBRARY
80 INDUSTRIAL DEVELOPMENT
85 TRANSFER IN/OUT X
90 DEBT SERVICE X
815-90 ECONOMIC DEVELOPMENT
95 CAPITAL EXPENSE X X
51

City Strategic Goals by Department
City Department
Improve
and
Expand
City Offices
and Other
Facilities
Enhance and
Maintain
Public Safety
Enhance the
Quality of
Life Through
Parks and
Other
Projects
Improve the
City's
Infrastructure
Enhance
Economic
Development
Develop,
Retain and
Attract
Quality Staff
Improve Long-
Term Financial
Sustainability
Police X X
Animal Control
X
Fire
X
Information Technology
X
Public Works X X
Engineering & Development X X
Municipal Court
X
Human Resources
X
Administration X X X X X
City Secretary X X
Finance
X
Library
X
Water & Sewer Operations
X
Water & Sewer Engineering
X
Water & Sewer Administration
X
Storm Water Utility
X
Tourism
Industrial Development
X
X
Economic Development
X
52

Financial Policies
53

FINANCIAL POLICIES
OVERVIEW AND STATEMENT OF PURPOSE
The City of Red Oak assumes an important responsibility to its citizens and customers to carefully account
for public funds, to manage City finances wisely, and to plan for the adequate funding of services desired
by the public.
The broad purpose of the Fiscal and Budgetary Policy is to enable the City to achieve and maintain a longterm
stable and positive financial condition, and provide guidelines for the day-to-day planning and
operations of the City’s financial affairs. The city’s financial management, as directed by this Policy, is
based upon the foundation of integrity, prudent stewardship, planning, accountability, and full disclosure.
Policy scope generally spans areas of accounting and financial reporting, internal controls, operating and
capital budgeting, revenue management, cash and investment management, expenditure control, asset
management, debt management, and planning and forecasting concepts. This is done in order to:
A) Demonstrate to the citizens of the City of Red Oak, the City’s bond holders and other creditors,
and the bond rating agencies that the City is committed to a strong fiscal operation;
B) Provide a common vision for financial goals and strategies for the current and future policymakers
and staff;
C) Fairly present and fully disclose the financial position of the City in conformity to Generally
Accepted Accounting Principles (GAAP); and
D) Demonstrate compliance with finance-related legal and contractual issues in accordance with
the Texas Local Government Code and other legal mandates.
The City Council will annually review and approve the Fiscal and Budgetary Policy as a part of the budget
process.
ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
A. Accounting – The City is responsible for the recording and reporting of its financial affairs, both
internally and externally. The City’s Finance Director is responsible for establishing the structure
for the City’s Chart of Accounts and for assuring that procedures are in place to properly record
financial transactions and report the City’s financial position.
B. Audit of Accounts – In accordance with the Charter, Section 9.42, at the close of each fiscal year,
and at such times as it may be deemed necessary, the Council shall cause an independent audit to
be made of all accounts of the City by a Certified Public Accountant. The Certified Public Accountant
shall have no personal interest, directly or indirectly, in the financial affairs of the City or any of its
officers. Upon completion of the audit, the results thereof in a summary form shall be published
immediately in the official newspaper of the City and copies of the audit placed on file in the City
Secretary’s office as a public record.
54

C. External Reporting – Upon completion and acceptance of the annual audit by the City’s auditors,
the City shall prepare a written Comprehensive Annual Financial Report (CAFR) which shall be
presented to the City Council within 180 calendar days of the City’s fiscal year end. The CAFR shall
be prepared in accordance with Generally Accepted Accounting Principles (GAAP) and shall be
presented annually to the Government Finance Officer Association (GFOA) for evaluation and
consideration for the Certificate of Achievement in Financial Reporting. If City staffing limitations
preclude such timely reporting, the Finance Director will inform the City Council of the delay and
the reasons thereof.
D. Internal Reporting – The Finance department will prepare internal financial reports sufficient to
plan, monitor, and control the City’s financial affairs.
DEBT MANAGEMENT
The City of Red Oak recognizes that the primary purpose of capital facilities is to support provision of
services to its residents. Using debt financing to meet the capital needs of the community must be
evaluated according to efficiency and equity. Efficiency must be evaluated to determine the highest rate
of return for a given investment of resources. Equity is resolved by determining who should pay for the
cost of capital improvements. In meeting demand for additional services, the City will strive to balance
the needs between debt financing and “pay-as-you-go” methods. The City realizes that failure to meet
the demands of a developing community may inhibit its continued economic viability, but also realizes
that too much debt may have detrimental effects on the City’s long-range financial condition.
The City will issue debt only for the purpose of acquiring or constructing capital assets for the general
benefit of its citizens and to allow it to fulfill its various purposes as a city.
A) Transfer of Appropriations – In accordance with the Charter, Section 9.23, at any time during the
fiscal year the City Manager may transfer part or all of any unencumbered appropriation balance
among programs within a department, division, or office and transfer part or all of any
unencumbered appropriation balance from one department, office or agency to another, then the
City Manager shall provide a written accounting of all transfers to the City Council at the next
regular City Council meeting.
B) Usage of Debt – Long- term debt financing will be considered for non-continuous capital
improvements of which future citizens will benefit. Alternatives for financing will be explored prior
to debt issuance and include, but not limited to:
• Grants
• Use of Reserve Funds
• Use of Current Revenues
• Contributions from developers and others
• Leases
When the City utilizes long-term financing, it will ensure that the debt is soundly financed by
conservatively projecting revenue sources that will be used to pay the debt. It will not finance the
improvement over a period greater than the useful life of the improvement and it will determine that the
cost benefit of the improvement, including interest costs, is positive to the community.
55

C) Types of Debt –
1. General Obligation Bond’s (GO’s) – In accordance with the Charter, Section 9.31, the City
shall have the power to borrow money on the credit of the City and to issue general
obligation bonds for permanent public improvements or for any other public purpose not
prohibited by law and this Charter and to issue refunding bonds to refund outstanding
bonds previously issued. All such bonds shall be issued in conformity with the laws of the
State of Texas and shall be used only for purposes for which they are issued. Any bond,
excluding refunding bonds, to be issued under the provisions of this section shall not be
issued without an election held in accordance with the provisions of state law.
2. Revenue Bonds – In accordance with the Charter, Section 9.32, the City shall have the
power to borrow money for the purpose of constructing, purchasing, importing, extending,
or repairing of public utilities, recreational facilities, or any other self-liquidating municipal
function not prohibited by the Constitution and Laws of the State of Texas, and to issue
revenue bonds to evidence the obligation created thereby. Such bonds shall be a charge
upon and payable from properties or the interest therein pledged,the income therefrom,
or both. The holders of the revenue bonds shall never have the right to demand payment
thereof out of monies raised or to be raised by taxation. All such bonds shall be issued in
conformity with the laws of the State of Texas.
3. Certificates of Obligation, Contract Obligations (CO’s) – Certificates of obligation or
contract obligations may be used to fund capital requirements that are not otherwise
covered either by general obligation or revenue bonds. Debt service for CO’s may be either
from general revenues (tax-supported), a specific revenue stream or streams, or a
combination of both. Typically, the City may issue CO’s when the following conditions are
met:
• When the proposed debt will have minimal impact on future effective property tax
rates;
• When the projects to be funded are within the normal bounds or city capital
requirements, such as for roads, parks, various infrastructure, and City facilities;
and
• When the average life of the obligation does not exceed the useful life of the
asset(s) to be funded by the issue.
Certificates of obligation will be the least preferred method of financing and will be used with prudent
care and judgment by the City Council. Every effort will be made to ensure public participation in decisions
relating to debt financing.
4. Tax Anticipation Notes – The City can issue debt securities with a maximum maturity of
seven years to provide immediate funding for a capital expenditure in anticipation of
future tax collections.
5. Internal borrowing between City funds – The City can authorize use of existing long-term
reserves as “loans” between funds. The borrowing fund will repay the loan at a rate
consistent with current market conditions. The loan will be repaid within ten (10) years.
The loan will be considered an investment of working capital reserves by the lending fund.
56

D) Method of Sale – The City will use a competitive bidding process in the sale of bonds unless
conditions in the bond market or the nature of the issue warrants a negotiated bid. In such
situations, the City will publicly present the reasons for the negotiated sale. The City will rely on
the recommendation of the financial advisor in the selection of the underwriter or direct
purchaser.
E) Disclosure – Full disclosure of operating costs along with capital costs will be made to the bond
rating agencies and other users of financial information. The City staff, with assistance from the
financial advisor and bond counsel, will prepare the necessary materials for presentation to the
rating agencies and will aid in the production of the Preliminary Official Statements. The City will
take responsibility for the accuracy of all financial information released.
F) Federal Requirements – The City will maintain procedures to comply with arbitrage rebate and
other Federal requirements.
G) Debt Structuring – The City will issue bonds with maturity not to exceed the useful life of the asset
acquired. The structure should approximate level debt service unless designations, such as the cost
of early redemption options and the like, will be given consideration during the structuring of longterm
debt instruments.
H) Debt Coverage Ratio – Refers to the number of times the current combined debt service
requirements or payments would be covered by the current operating revenues. The City will
maintain a minimum debt service coverage ratio of 1.0 times.
I) Bond Reimbursement Resolutions – The City may utilize bond reimbursements as a tool to
manage its debt issues, due to arbitrage requirements and project timing. In so doing, the City uses
its capital reserve “cash” to delay bond issues until such time when issuance is favorable and
beneficial to the City.
OTHER FUNDING ALTERNATIVES
When at all possible, the City will research alternative funding opportunities prior to issuing debt or
increasing user-related fees.
A. Grants – All potential grants will be examined for any matching requirements and the source of
those requirements identified. It must be clearly understood that any resulting operational
requirements of the grant could be discontinued once the term and conditions of the project have
been terminated. The City Council must authorize acceptance of any grant funding.
Guidelines –The City shall seek to obtain those grants consistent with the City’s current and
future priorities and objectives.
Indirect Costs - The City shall recover indirect costs to the maximum allowable by the funding
source. The City may waive or reduce indirect costs, if doing so will significantly increase the
effectiveness of the grant.
57

Grant Review – The City Manager and Finance Director shall review all grant submittals to
determine in-kind matches, their potential impact on the operating budget, and the extent to
which they meet the City’s objectives. If there is a cash match requirement, the source of
funding shall be identified and approved by City Council prior to application. Once the
application is approved, the City Council sets the grant budget.
Grant Program Termination – The City shall terminate grant-funded programs and associated
positions as directed by the City Council when grant funds are no longer available unless
alternate funding is identified.
B. Use of Fund Balance and Reserve Funds – The City may authorize the use of reserve funds to
potentially delay or eliminate a proposed bond issue. This may occur due to higher than anticipated
fund balances in prior years, thus eliminating or reducing the need for debt proceeds, or to
postpone a bond issue until market conditions are more beneficial or timing of the related capital
improvements does not correspond with the planned bond issue. Reserve funds used in this
manner are replenished upon issuance of the proposed debt. Unappropriated fund balances in
excess of operating reserves may be used for one-time projects, but not on-going operating
expenses.
C. Leases – The City may authorize the use of lease financing for certain operating equipment when
it is determined that the cost benefit of such an arrangement is advantageous to the City.
D. Borrowing in Anticipation of Property Tax – In accordance with Charter, Section 9.34, in any
budget year, the Council may, by resolution, authorize the borrowing of money in anticipation of
the collection of the property tax for the same year, whether levied or to be levied. Notes may be
issued for periods not exceeding one (1) year and must be retired by the end of the budget year in
which it was issued.
FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS
The City of Red Oak will maintain budgeted minimum reserves in the ending working capital/fund balances
to provide a secure, healthy financial base for the City in the event of a natural disaster or other
emergency, to allow stability of City operations should revenues fall short of budgeted projections, and
to provide available resources in order to implement budgeted expenditures without regard to actual
timing of cash flows into the City.
A. Operational Coverage – The City’s goal is to maintain operations coverage of 1.00, such that
operating revenues will at least equal or exceed current operating expenditures. Deferrals, shortterm
loans, or one-time sources will be avoided as budget balancing techniques.
B. Operating Reserves – The City will strive to maintain emergency reserves of thirty (30) days of the
City operating expenses. Reserves are defined as the amount of the unreserved fund balance of
the most recent audited financial statements. Operating expenses are defined as the expenses
included in the most recent City Council approved annual budget reduced by major one time
58

expenditures not typical for the maintenance and operations of the City. Excess reserve fund
balance less thirty (30) days operating expenses as defined above. Reserve requirements will be
calculated as part of the annual budget process and any additional required funds to be added to
the reserve balances will be appropriated within the budget. Funds in excess of the minimum
reserves may be expended for City purposes at the will of the City Council for one-time projects
once it has been determined that use of the excess will not endanger reserve requirements in
future years.
C. Liabilities and Receivables – Procedures will be followed to maximize discounts and reduce
penalties offered by creditors. Current liabilities will be paid within 30 days of receiving the invoice.
Accounts Receivable procedures will target collection for a maximum of 30 days of service. The
City Council is authorized to write-off non-collectible accounts that are delinquent for more than
180 days, provided proper delinquency procedures have been followed, and include this
information in the annual report to the City Council.
D. Capital Project Funds – Every effort will be made for all monies within the Capital Project Funds to
be expended within thirty-six (36) months of receipt. The fund balance will be invested, and income
generated will offset increases in construction costs or other costs associated with the project.
Capital project funds are intended to be expended totally, with any unexpected excess to be
transferred to the Debt Service fund to service project-related debt service.
E. General Debt Service Funds – Revenues within this fund are stable, based on property tax
revenues. Balances are maintained to meet contingencies and to make certain that the next year’s
debt service payments may be met in a timely manner.
INTERNAL CONTROLS
A. Written Procedures – Written procedures will be established and maintained by the Finance
Department for all functions involving cash handling and/or accounting throughout the City. These
procedures will embrace the general concepts of fiscal responsibility set forth in this policy
statement.
B. Department Directors’ Responsibility – Each Department Director is responsible for ensuring that
good internal controls and adherence to the City’s Fiscal and Budgetary Policy are followed
throughout their department and that all independent auditor internal control recommendations
are addressed. Departments will develop and periodically update written internal control
procedures.
C. Fraud Risk Assessment – The City will conduct a bi-annual fraud risk self-assessment exercise with
all departments. The exercise will include the identification of opportunities for the
misappropriation and how the misappropriation of assets could be hidden from management.
59

GENERAL POLICIES
A. Balanced Budget – The budget can not exceed available resources, defined as revenue generated
in the current period added to balances carried forwared from prior years. Temporary shortages,
or operating deficits, can and do occur, but they are not tolerated as to become trends. Measures
are provided included to provide additional revenue and/or reduce expenditures to eliminate the
opearting deficits.
B. Planning – The City will use the strategic planning process to identfy need and issues to include in
the budget to help develop the budget to enable Council to understand the long term impact of
budget decisions.
C. Capital Plan – The City will use the Capital plan that is developed as part of the strategic planning
process to identfy capital to be included in the budget to enable Council to understand long-term
capital needs.
D. Revenue – A stable revenue trend will be used to maintain and shelter the City from short run
fluction in revenue sources. Generally a 3 year average plus minimual growth estimates will be
used to determine revenue for coming year.
E. Fees and Charges – The City will maximize the utilization of user charge fees in lue of property
taxes for services that can be individually identified and where cost is directly related to the service.
There will be periodic review of ther fess and charges to insure the fees provide adequate cost of
services.
F. Use of One-Time Revenues – One-time revenues will be used for one-time only expenditures or
capital purchases. The City will avoid using temporary revenues to fund mainstream services.
G. Use of Unpredictable Revenue – The City will use trends and conservative assumptions based on
market conditions and impact to budget for unpredictable revenue.
H. Investment – The investment policy is annually updated and approved by Council in compliance
with the Texas Public Funds Investment Act. All investments are made in conformity with the
Council approved policy.
60

Fiscal Practices
61

REVENUE MANAGEMENT
A. Optimum Characteristics – The City will strive for the following optimum characteristics in its
revenue system:
1. Simplicity – The City, where possible and without sacrificing accuracy, will strive to keep
the revenue system simple in order to reduce compliance costs for the taxpayer or service
recipient.
2. Certainty – A knowledge and understanding of revenue sources increases the reliability
of the revenue system. The City will understand its revenue sources and enact consistent
collection policies to provide assurances that the revenue base will materialize according
to budget and plans.
3. Equity – The City shall make every effort to maintain equity in its revenue system; i.e., the
City should seek to minimize or eliminate all forms of subsidization between funds.
4. Revenue Adequacy – The City shall require there be a balance in the revenue system; i.e.,
the revenue base will have the characteristics of fairness and neutrality as it applies to
cost of service, willingness to pay, and ability to pay.
5. Realistic and Conservative Estimates – Revenues will be estimated realistically and
conservatively, taking into account the volatile nature of various revenue streams.
6. Administration – The benefits of a revenue source should exceed the cost of levying and
collecting that revenue. Where appropriate, the City will use the administrative processes
of State, Federal, or County collection agencies in order to reduce administrative costs.
7. Diversification and Stability – A diversified revenue system with a stable source of income
shall be maintained.
B. Other Considerations – The following considerations and issues will guide the City in its revenue
policies concerning specific sources of funds:
1. Non-Recurring Revenues – One-time or non-recurring revenues should not be used to
finance current ongoing operations. Non-recurring revenues should be used only for nonrecurring
expenditures and not for budget balancing purposes.
2. Property Tax Revenues – All real and business personal property located within the City
will be valued at 100% of the fair market value for any given year based on the current
appraisal supplied by the Ellis Central Appraisal District. Reappraisal and reassessment
shall be done a minimum of once every three years as determined by the Appraisal
District.
Conservative budgeted revenue estimates result in a projected 98% budgeted collection rate for current
ad valorem taxes. 5% of the current ad valorem taxes will be projected as the budget for delinquent ad
valorem tax collection. For budgeting purposes, the City will forecast the current year’s effective tax rate
at the current collection rate of 98%, unless directed otherwise by the City Council.
3. Investment Income – Earnings from investments will be distributed to the Funds in
accordance with the equity balance of the fund from which the monies were provided.
4. User-Based Fees and Service Charges – For services associated with a user fee or charge,
the direct or indirect costs of that service will be offset by a fee where possible. The City
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will review fees and charges no less than once every three (3) years to ensure that fees
provide adequate coverage for the cost of services. The City Council will determine how
much of the cost of a service should be recovered by fees and charges.
5. Intergovernmental Revenues – All potential grants will be examined for matching
requirements and must be approved by the City Council prior to submission of the grant
application. It must be clearly understood that operational requirements (on-going costs)
set up as a result of a grant program could be discontinued once the term and conditions
of the program have been completed.
6. Revenue Monitoring – Revenues will be regularly compared to budgeted revenues as
they are received, and variances will be investigated. Any abnormalities will be included
in the monthly general fund revenue report as presented to City Council.
EXPENDITURE POLICIES
A. Appropriations – The point of budget control is at the department-level budget for all funds. The
Department Directors shall manage budgets to ensure that appropriations are not exceeded.
Budgets are approved by the City Council within each department (i.e., personnel costs, supplies,
maintenance, operations/maintenance and capital).
B. Central Control – No recognized or significant salary or capital budgetary savings in any
Department shall be spent by the Department Head without prior authorization from the City
Manager. This control will realize budget savings each year that will be available for transfer by the
City Manager without further City Council action.
C. Budget Transfers – The Charter, Section 9.02, provides that the City Manager may transfer
balances within departments and programs. A Department Director may request a transfer
between line items or categories of items through the City Manager. Finance will make the
adjustment upon approval from the City Manager.
D. Purchasing – All City purchases of goods or services will be made in accordance with the City’s
current Purchasing Policy and Procedures and with State law.
E. Prompt Payment – All invoices approved for payment by the proper City authorities shall be paid
within thirty (30) calendar days of receipt of goods or services or invoice date, whichever is later in
accordance with State law. The City will take advantage of all purchase discounts, when possible.
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INTERGOVERNMENTAL RELATIONS
The City shall coordinate efforts with other governmental agencies to achieve common policy objectives,
share the cost of providing government services on an equitable basis, and support appropriate favorable
legislation at the state and federal levels.
A. Infrastructure Maintenance – On-going maintenance and major repair costs are generally
considered system repairs and are not capitalized for accounting purposes. They include such items
as street seal coat and other general system maintenance.
B. Streets capital maintenance and replacement – It is the policy of the City to annually provide
funding for the Public Works Department to use for a street maintenance program.
C. Building capital replacement and maintenance – It is the policy of the City to annually provide
funding for major maintenance on its buildings, such as air conditioning replacements, flooring,
painting, and other maintenance.
D. Technology – It is the policy of the City to fund the maintenance and replacement of its personal
computers and network servers. Major replacements for computer systems will be anticipated for
a five-year period and included with capital project presentations in the annual budget process.
E. Fleet and equipment replacement – The City will anticipate replacing existing cars, trucks, tractors,
backhoes, trailers, and other equipment as necessary.
RISK AND ASSET MANAGEMENT
A. Risk Management – The City will utilize a safety program, an employee wellness program, and a
risk management program to prevent and/or reduce the financial impact to the City due to claims
and losses. Transfer of liability for claims and transfer to other entities through insurance and/or
by contract will be utilized where appropriate. Prevention of loss through the safety program and
the employee wellness program will be used.
B. Cash Management – The City’s cash flow will be managed to maximize investment potential. Such
cash management will entail the centralization of cash collections. The City shall maintain a
comprehensive cash management program, to include the effective collection of accounts
receivable, the prompt deposit of receipts to the City’s depository, the payment of obligations, and
the prudent investment of idle funds in accordance with this policy.
C. Investments – The City Council has formally approved a separate Investment Policy for the City of
Red Oak that meets the requirements of the Public Funds Investment Act (PFIA), Section 2256 of
the Texas Government Code. This policy is reviewed annually by the City Council and applies to all
financial assets held by the City.
D. Fixed Assets and Inventory – The City Council has approved the City’s Capitalization Policies. The
basic goal and objective of this policy is to define and describe a set of standard procedures
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necessary to record and control the changes in the fixed asset system in accordance with Generally
Accepted Accounting Principles.
E. Computer System/Data Security – The City shall provide security of its computer/network system
and data files through physical and logical security systems that will include but will not be limited
to a firewall, intrusion prevention appliance, and two-tier spam/virus protection system.
1. Physical location – The location of computer/network systems shall be in locations
inaccessible to unauthorized personnel.
2. Access – The Information Technology (IT) department will be responsible for setting up
access to the City’s network and files. The Finance Director shall have responsibility for
setting security levels for employees within the financial system for internal control
purposes; however, these levels may be administered by the IT department.
3. Remote access – The Information Technology department will set up employees for Virtual
Private Network (VPN) access upon approval from their Department Director.
4. Data backup – Data backups will be conducted daily. The daily backups will remain off-site
on a dedicated storage device.
5. Inventory – Records of all computer equipment purchased shall be the responsibility of the
Information Technology Department. Routine inventories will be conducted to ensure
safeguarding of these assets.
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Budget Process and Policies
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BUDGET PROCESS
Basis of Budgeting
Operating budgets are adopted on a basis consistent with generally accepted accounting principles as
promulgated by the Governmental Accounting Standards Board, with exceptions, including: depreciation
is not incorporated into the budget; capital purchases are budgeted in the year of purchase; an intentional
spend down of fund balance is included in some funds as a revenue line item to present a balanced budget;
un‐matured interest on long‐term debt is recognized when they mature and debt principal is budgeted in
the year it is to be paid.
Budget Structure
The accounts of the City are organized on the basis of funds and account groups, each of which is
considered to be a separate accounting entity. Each fund can be generally thought of as a small business.
The operations of each fund are maintained using a set of self‐balancing accounts which comprise its
assets, liabilities, fund equity, revenues, and expenditures. City resources are budgeted to the individual
funds, by account, and are controlled within the individual fund. The Fiscal and Budgetary Policies,
adopted as part of this budget, require that a budget be prepared for each fund.
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PLANNING AND BUDGET PREPARATION
The City of Red Oak’s budgeting process begins with citizen input and involves much planning, goal setting,
and prioritizing by the City Council and staff. The Budget is prepared in a manner that facilitates
understanding for all readers. All public hearings on the property tax rate, budget, and workshops are
open to the public and copies of the proposed budget are available for review on the City’s website. The
City Secretary also has copies available for review. Copies may be made at the library or upon request.
Comprehensive Plan
The comprehensive planning process provides citizens with a forum to express their vision for the future
of Red Oak. The first comprehensive plan for the City of Red Oak designed as a framework for the future
development of the City and its two‐mile planning jurisdiction over the next 20 years and beyond. It is
intended to guide the community’s decisions regarding its future physical, economic, and social
development. The Comprehensive Plan plays a significant role in the development of goals and guides the
Council’s strategic planning process.
Strategic Plan
The City Council’s Strategic Plan is a strategy to move our community from its current state to where the
citizens and City Council desire the community to be in the future. The strategic planning process is an
annual process that provides the City Council the opportunity to determine their vision for the long‐term
future of Red Oak and set goals to accomplish that vision. The City periodically conducts a citizen’s survey
to allow the Council to focus on our citizen’s priorities and interests. Equipped with the results of the
citizen survey and the Comprehensive Plan, the City Council and senior staff engage in yearly strategic
planning sessions in order to develop the Strategic Plan for the future of Red Oak. The plans and goals
that result from these sessions guide the development of the Capital Improvement Plan and Annual
Budget.
All of the City’s departments develop strategic plans. These plans begin with a one‐year strategic plan that
includes:
1. Mission Statement
2. Functions and Responsibilities
3. Current Staff, Title, and Staff Responsibilities
4. Major Accomplishments
5. Description of Needs
6. Assessment of Needs
7. Requests for Current Budget
8. Executive Summary
9. A 5‐Year Capital Plan
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Upon completion of these plans, city staff meet with the City Manager to review and discuss the priorities
of the department. The City Manager then compiles the City‐wide strategic plan, summary sheet and
aligns the plan to City goals and objectives. The City Council calls a special meeting to review the Strategic
Plans of each department and the total plan for the City. During the strategic planning meeting, each
director is given the opportunity to present their plan and communicate their goals for the department
and the City. The City Manager then presents a summary of all the plans and recommends funding of
individual items as requested by directors. The City Council then offers suggestions and improvements to
focus on citizen’s priorities and council’s vision for the future. The City Council then prioritizes individual
directors’ requests for funding in the budget. The strategic plans are then adjusted based on Council’s
discussion and comments.
Capital Improvement Plan
Capital Improvement projects are expenditures of a non‐recurring nature related to the acquisition,
construction, expansion, or major rehabilitation of an element of Red Oak’s infrastructure. Capital
improvement projects can include such things as parks and park facilities, buildings, water and wastewater
lines, streets, sidewalks, drainage, and other infrastructure or improvement projects. The City does not
have a formally approved Capital Improvement Plan (CIP), but has plans to approve one during Fiscal Year
2019. Currently, a list of capital projects anticipated to meet the increased demand for infrastructure and
improvements during the next five years is presented with strategic plans and departmental budgets to
the City Council. Within the list, these infrastructure and improvement projects are prioritized based on
current situations, anticipated needs, plans for expansion, growth and demand, as well as other factors.
Because of this, the list may change each year. On an annual basis, during the strategic planning meeting,
City staff members, with consideration of citizen input, recommend appropriate projects to the City
Council. After reviewing each project’s purpose, impact, and cost, the City Council must prioritize projects
and align those projects with the resources available for funding. Projects in year‐one of the list are
considered for funding through the annual budgeting process.
BUDGET PREPARATION PROCESS
Budgetary control is maintained with the annual adoption by City Council of an operating budget for each
fiscal year from October 1 to September 30.
The budget is developed on a departmental level and adopted at the fund level. The Finance Department
begins in March, updating all historical information and worksheets that detail expenditures and revenues
on a departmental and line item level. The reports provide monthly expenditures and year‐to‐date totals,
with a comparison to budget, giving a budget balance and unexpended percentage. To further aid in
projections, the monthly report provides prior year comparison data of expenditures, revenue, and
budget balances.
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The adoption process begins with each department updating and reviewing their strategic plans and
completing a budget request detailed worksheet. The current year amended budget is generally used as
the starting point for the new budget.
Each department enters its budget into the financial software’s budget module. Budget worksheets are
due to the Finance Director during May for incorporation into a working budget document. The budget
requests are presented to the City Manager in late May, after which a meeting is scheduled with the City
Management and each individual department to jointly review all the line items. This budget planning
process helps each department to focus on requirements to continue its existing level of service, as well
as evaluate the potential to expand service levels.
Departmental strategic plans are submitted to Council at the first budget workshop, typically held in June
or July.
The ad valorem tax, sales tax, and reserve projections are a major component of all city budget
discussions. The certified tax rolls from Ellis Central Appraisal District are released in late July.
A preliminary budget is submitted to Council prior to August 1 st , in accordance with City Charter
provisions.
An additional workshop is scheduled in August, to go over the budget with Council. If necessary, a third
workshop that includes last minute changes is scheduled in late August or September. A public hearing is
required by Texas State Statutes for the budget. In addition, if the proposed property tax rate meets
certain criteria within the guidelines of Texas State Statutes, then two public hearings are required. The
first public hearing on the proposed tax rate is held late August; the second public hearing for the
proposed tax rate and for the public hearing on the proposed budget occur during the first part of
September. By mid‐September, the City Council has voted to set the tax rate and adopt the budget.
The fiscal year begins on October 1. Each department updates organizational charts, functions, initiatives,
performance measures, and major departmental accomplishments in early October. These are sent to
the Finance Director, who compiles all changes and updates the final budget document in preparation for
submission to Government Finance Officers Association for review. By October to Early November, the
completed Budget Document is distributed and made available to the public via website or requested
copy.
ANNUAL OPERATING BUDGET
Budgeting is an essential element of the financial planning, control, and evaluation process of the
municipal government. The “operating budget” is the City’s annual financial operating plan. The annual
budget includes all of the operating departments of the General Fund, all Capital Projects Funds, Debt
Service Fund, all Enterprise Funds, and Special Revenue Funds for Tourism, Economic Development, and
Industrial Development.
A. Planning – The budget process will include City Council participation in the identification of major
policy issues. The budget process will be a part of an overall strategic planning process for the
City. The process will also allow for citizen input.
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B. Preparation – The Charter, Section 9.04, requires that “the City Manager shall submit to the
Council a proposed budget and accompanying message on or before the first day of August of
each year. The Council shall review the proposed budget and revise it as deemed appropriate
prior to general circulation for public hearing.”
1. Proposed Budget – A proposed budget shall be prepared by the City Manager with
participation of the entire City’s Department Directors within the provision of the Charter.
a) In accordance with the Charter, Section 5.03, the budget shall provide a complete
financial plan for the ensuing fiscal year, in a form as the City Manager or City
Council deems desirable, and the budget shall include goals and objectives, a staff
plan, methods to measure outcomes and performance, and appropriations.
b) In accordance with the Charter, Section 9.05, the Council shall post in the City Hall
and publish in the official newspaper as required by State Law prior to any
required public hearing on the budget a notice stating the time and place where
copies of the message and budget are available for inspection by the public, and
the time and place of each public hearing on the budget. The Council shall adopt
the budget by ordinance.
c) In accordance with the Charter, Section 9.10, copies of the approved operating
budget, capital facilities, property budget, and supporting papers shall be filed
with the City Secretary and shall be public records available to the public upon
request.
d) In accordance with the Charter, Section 9.06, the Council may adopt the budget
with or without amendment at a regular or special meeting. In amending the
budget, it may add or increase any programs or amounts and may delete or
decrease any programs or amounts, except expenditures required by law or for
debt service or for estimated cash deficit, provided that no amendment to the
budget shall increase the authorized expenditures to an amount greater than the
total of estimated income plus funds available from prior years.
2. Adoption – Upon finalization of the budget appropriations, the City Council will hold a
public hearing, and subsequently adopt by ordinance the final budget. The budget will be
effective for the fiscal year beginning October 1 st . In accordance with the Charter, Section
9.07, the Council shall adopt the budget by ordinance no later than the 30 th day of
September. Adoption of the budget will require an affirmative vote in accordance with
Section 2.12. Adoption of the budget shall constitute appropriations of the amount
specified therein as expenditures from the fund indicated, and shall constitute a levy of
the property tax therein proposed.
3. Standards for Publication – The City will utilize the criteria outlined in the Government
Finance Officers Association (GFOA) Distinguished Budget Program for the presentation
of the budget document. The budget document will be submitted annually to the
Government Finance Officers Association for evaluation and consideration for the
Distinguished Budget Presentation Award.
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C. Revenue Estimates – In order to maintain a stable level of services, the City shall use a
conservative, objective, and analytical approach when preparing revenue estimates. The process
shall include the analysis of probable economic changes and their impacts on revenues, historical
collection rates, and trends in revenues. This approach should reduce the likelihood of actual
revenues falling short of budget estimates during the year, which could otherwise result in midyear
service reductions.
D. Balanced Budget – The goal of the City is to balance the operating budget with current revenues,
whereby current revenues match and fund on‐going expenditures/expenses. Excess balances in
the operating funds from previous years may be used for non‐recurring expenditures/expenses
or as capital funds.
E. Reporting – Summary financial reports will be presented to the City Council monthly at a
minimum. These reports will be in a format appropriate to enable the City Council to understand
the overall budget and financial status. The City Manager shall submit to the Council at its first
regular City Council meeting each month the financial condition of the City budget items as well
as budget estimates versus accruals for the preceding month and for the fiscal year to date. Such
records are to be made public by the Council during open meeting. The financial records of the
City will be maintained in accordance with Generally Accepted Accounting Principles
recommended by the Financial Accounting Standards Board (FASB) and the Governmental
Accounting Standards Board (GASB).
F. Control and Accountability – Each Department Director, appointed by the City Manager, will be
responsible for the administration of his or her departmental budget. This includes accomplishing
the functions and initiatives adopted as part of the budget and monitoring each department
budget for compliance with spending limitations. Department Directors may request a transfer of
funds within a department budget. All transfers of appropriation or budget amendments require
City Manager approval as outlined in Section 9.10. Copies of the approved operating budget,
capital facilities, property budget, and supporting papers shall be filed with the City Secretary and
shall be public records available to the public upon request.
G. Budget Amendments – The Charter, Section B.9.20, provides a method to amend appropriations:
“In such case, the Council may authorize the issuance of emergency notes, but the emergency
notes and renewals shall be paid no later than the last day of the last fiscal year.”
1. Supplemental Appropriations – If, during the fiscal year, the City Manager certifies that
there are revenues available for appropriation in excess of those estimated in the budget,
the Council may make supplemental appropriations to fund as desired or carry the excess
into the next fiscal year.
2. Emergency Appropriations – To meet a public emergency created by a natural disaster
or man‐made calamity affecting life, health, property, or the public peace, the Council
may make emergency appropriations in accordance with Section 9.21(a) of the Home
Rule Charter.
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3. Reduction of Appropriations – If at any time during the fiscal year it appears probable to
the City Manager that the revenues available will be insufficient to meet the amount
appropriated, he shall report to the Council without delay, indicating the estimated
amount of the deficit, any remedial actions taken by him, and his recommendations as to
any other steps that may need to be taken. The Council shall then take such further action
as it deems necessary to prevent or minimize any deficit, and, for that purpose, the
Council may by ordinance reduce one or more appropriations.
H. Budget Contingency Plan – This policy is intended to establish general guidelines for managing
revenue shortfalls resulting from factors such as local and economic downturns that affect the
City’s revenue streams.
1. Immediate Action – Once a budgetary shortfall is projected, the City Manager will take
the necessary actions to offset any revenue shortfall with a reduction in current expenses.
The City Manager may:
a. Freeze all new hire and vacant positions except those deemed to be a necessity.
b. Review all planned capital expenditures.
c. Delay all “non‐essential” spending or equipment replacement purchases.
2. Further Action – If the above actions are insufficient to offset the revenue deficit and the
shortfall continues to increase, the City Manager will further reduce operating expenses
to balance the variance. The City Manager may ask Department Directors for
recommendations on reduction of service levels in order to reduce expenditures to
balance the budget. Any resulting service level reductions, including workforce
reductions, will be finalized by the City Council.
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BUDGET CONTROL & AMENDMENT
The City of Red Oak’s Annual Budget is adopted by fund. The budget, as adopted by Council, is subject to
change or amendment by formal action of the City Council. The City has a number of levels of detail in the
operating budgets; fund, group, department, classification, and line item. The following is an example
which shows the relationship between the different levels of budget detail:
Fund:
Group:
Department:
Classification:
Line Item:
General Fund
General
Public Safety
Fund
Police
Personnel Services
Salaries – Full Time
The level at which management, without prior Council approval, loses the ability to reapply budgeted
resources from one use to another is known as the budget’s “legal level of control.” The Fund level is the
legal level of control for the City of Red Oak. The City Manager may, without prior City Council approval,
authorize transfers between budget line items within a fund and between departments. The City Manager
may authorize transfers from the budgeted appropriations account without prior City Council approval.
During the fiscal year, budgetary control is maintained through monthly review of budget statements. The
responsibility for budgetary control lies with the Department Directors. Department Directors may not
approve expenditures that exceed monies available at the classification code level within their divisions
without prior approval. Appropriations not expended by departments at the end of the fiscal year will
lapse. Therefore, funds that were budgeted but not used during the fiscal year are not available for use in
the next fiscal year unless they are appropriated again by City Council. However, exceptions are provided
for the multi‐year capital projects that have been funded by bond proceeds and have annually adopted
budgets.
The Finance Director reviews the Budget monthly to estimate expense and make a recommendation as
needed to the City Manager for an unforeseen cost that may require an amendment or change to the
budget to provide for any additional expense in which the general welfare of the citizenry is involved. All
amendments are made by ordinance and are attached to the original budget.
A final copy of the budget, as finally adopted, is submitted to the City Council for approval to ratify any
transfer and amendment made during the year and is filed with the City Secretary.
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BUDGET CALENDAR FY 2022
March 1-31
April 9
April 13
Budget rolled over for department entry, budget forms updated.
Initial revenue and debt projections completed.
Budget instructions sent out.
April 13-May 4 Phase 1 of budget entry completed by departments. Phase 1
includes FY 2022 expenditure estimates, FY 2022 base budget
requests, and personnel change requests.
April 19-May 10 Phase 2 of budget entry completed by departments. Phase 2
includes supplemental budget requests and capital requests.
May 12-28
June 15-30
July 7
July 1-23
July 18
July 27
July 29
July 26 – July 30
July 23
July 26
August 9
Department budget meetings. Department strategic plans are due
at this time and will be reviewed during department meetings.
Additional follow up meetings as needed with IT to review
technology related requests, with HR to review personnel requests,
insurance projections and workers comp rates, with City Secretary
regarding TML property and liability rates, with departments
regarding hard quotes for capital including vehicle requests and
supplemental Items.
Special called meeting for Strategic Planning and Budget
Workshop I.
Preliminary budget based on estimates from Ellis Appraisal District
Certified or Estimated tax rolls received from Ellis Appraisal District
Present EDC budget at regularly scheduled IDC meeting
Present IDC budget at regularly scheduled DC meeting.
Budget updated with certified appraisals.
City Manager files proposed FY 2022 Budget with City Secretary
and County Clerk.
City Manager presents proposed FY 2022 Budget to City Council at
Budget Workshop II.
Regular Council Meeting, direct publication of notice for budget and
tax rate hearings.
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August 13
August 10
August 21
August 23
Special called meeting to ratify date of public hearing on proposed
tax rate and propose the tax rate.
Publish hearing for proposed tax rate.
Public hearing for proposed budget.
Special called meeting for adoption of proposed FY 2022 Budget,
Public Hearing for proposed tax rate, adoption of Tax Rate.
October 1 New fiscal year begins for FY 2022.
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Budget
Planning &
Training
Council
approves
Budget and Tax
Rate Adoption
Revenue
Projections
Budget Cycle
Public Hearing
for Proposed
Budget and
Proposed Tax
Rate Hearing
Fiscal Year 2021 2022
Base Budget
and
Supplemental
Budgets
Requested by
Departments
Budget
Workshops/
Meetings with
IDC & EDC
Boards
Strategic
Planning
Updates
Presented
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Ordinances
78

79

80

81

82

83

84

85

Budget Summary
86

ALL FUNDS
SUMMARY OF REVENUE AND EXPENSE
BUDGET FY 2022
General Fund
ACTUAL AMENDED ESTIMATE BUDGET
FY 2020 FY 2021 FY 2021 FY 2022
Revenues
Taxes - Property $ 6,060,672 $ 6,800,074 $ 6,822,188 $ 7,677,880
Taxes - Non Property 3,561,839 3,267,407 3,940,847 4,266,000
Licenses & Permits 1,067,665 700,000 830,420 847,000
Fines and Forfeitures 372,594 415,000 348,993 366,000
Charges for Services 574,291 651,864 660,386 741,600
Other Revenue 245,754 77,100 66,235 68,000
Grants, Contributions, and Debt Proceeds 1,590,606 2,128,427 2,416,157 -
Fire District 555,046 596,000 596,000 700,927
Transfers In 747,463 944,856 944,856 757,306
Proceeds from Sale 3,236 - 24,161 -
Operating Use of Available Fund Balance - 2,088,860 - -
Total Revenues 14,779,166 17,669,588 16,650,244 15,424,713
Expenditures
General Government 1,601,886 1,843,116 1,681,684 2,127,364
Public Safety 8,056,587 8,688,017 8,375,539 9,541,555
Public Works 1,922,692 2,067,140 2,008,574 2,221,329
Leisure & Cultural 749,429 1,147,202 1,754,741 1,416,930
Industrial Development - - - -
Economic Development - - - -
Water & Sewer Engineering - - - -
Water & Sewer Operations - - - -
Water & Sewer Billing & Admin - - - -
Drainage - - - -
Total 12,330,595 13,745,475 13,820,538 15,307,178
Other Uses of Financial Resources
Transfers In/Out - 3,903,717 - -
Debt Service 153,040 106,395 32,346 -
Capital Expenditures 517,834 2,962,378 3,404,323 1,262,292
Total 670,874 6,972,490 3,436,669 1,262,292
Total Expenditures and Other Uses of Financial
Resources 13,001,468 20,717,965 17,257,206 16,569,470
Net Revenues Over (Under) Expenditures $ 1,777,698 $ (3,048,377) $ (606,963) $ (1,144,757)
Beginning Fund Balance $ 3,016,675 $ 4,794,373 $ 4,794,373 $ 4,187,410
Ending Fund Balance $ 4,794,373 $ 1,745,996 $ 4,187,410 $ 3,042,653
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ALL FUNDS
SUMMARY OF REVENUE AND EXPENSE
BUDGET FY 2022
Debt Service Fund
Revenues
Taxes - Property
Taxes - Non Property
Licenses & Permits
Fines and Forfeitures
Charges for Services
Other Revenue
Grants, Contributions, and Debt Proceeds
Fire District
Transfers In
Proceeds from Sale
Operating Use of Available Fund Balance
Total Revenues
Expenditures
General Government
Public Safety
Public Works
Leisure & Cultural
Industrial Development
Economic Development
Water & Sewer Engineering
Water & Sewer Operations
Water & Sewer Billing & Admin
Drainage
Total
Other Uses of Financial Resources
Transfers In/Out
Debt Service
Capital Expenditures
Total
Total Expenditures and Other Uses of Financial
Resources
Net Revenues Over (Under) Expenditures
Beginning Fund Balance
Ending Fund Balance
ACTUAL AMENDED ESTIMATE BUDGET
FY 2020 FY 2021 FY 2021 FY 2022
$ 1,844,434 $ 1,901,212 $ 1,898,212 $ 2,138,646
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
1,844,434 1,901,212 1,898,212 2,138,646
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
1,824,020 1,908,765 1,894,608 2,188,751
- - - -
1,824,020 1,908,765 1,894,608 2,188,751
1,824,020 1,908,765 1,894,608 2,188,751
$ 20,414 $ (7,553) $ 3,604 $ (50,105)
$ 85,641 $ 72,114 $ 106,055 $ 109,659
$ 106,055 $ 64,561 $ 109,659 $ 59,554
88

ALL FUNDS
SUMMARY OF REVENUE AND EXPENSE
BUDGET FY 2022
Special Revenue Funds
Revenues
Taxes - Property
Taxes - Non Property
Licenses & Permits
Fines and Forfeitures
Charges for Services
Other Revenue
Grants, Contributions, and Debt Proceeds
Fire District
Transfers In
Proceeds from Sale
Operating Use of Available Fund Balance
Total Revenues
Expenditures
General Government
Public Safety
Public Works
Leisure & Cultural
Industrial Development
Economic Development
Water & Sewer Engineering
Water & Sewer Operations
Water & Sewer Billing & Admin
Drainage
Total
Other Uses of Financial Resources
Transfers In/Out
Debt Service
Capital Expenditures
Total
Total Expenditures and Other Uses of Financial
Resources
Net Revenues Over (Under) Expenditures
Beginning Fund Balance
Ending Fund Balance
ACTUAL AMENDED ESTIMATE BUDGET
FY 2020 FY 2021 FY 2021 FY 2022
$ - $ - $ - $
-
2,944,911 2,778,900 3,401,575 3,767,068
- - - -
- 15,000 14,100 14,100
- - - -
200,557 85,000 459,059 77,500
8,703,386 - - -
- - - -
- 37,784 81,670 -
7,589,503 - 363,034 -
- 13,724,585 -
19,438,357 16,641,269 4,319,438 3,858,668
90,084 227,409 148,223 292,082
- 52,784 12,900 20,400
- - - -
- - - -
824,073 500,865 547,385 631,865
172,427 276,525 187,725 331,525
- - - -
- - - -
- - - -
- - - -
1,086,584 1,057,583 896,233 1,275,872
3,024,423 566,816 566,816 534,266
1,912,514 1,079,182 1,079,179 1,076,106
969,591 13,246,098 1,606,137 14,832,609
5,906,528 14,892,096 3,252,132 16,442,981
6,993,112 15,949,679 4,148,365 17,718,853
$ 12,445,245 $ 691,590 $ 171,073 $ (13,860,185)
$ 13,703,869 $ 27,683,996 $ 26,149,114 $ 26,320,187
$ 26,149,114 $ 28,375,586 $ 26,320,187 $ 12,460,001
89

ALL FUNDS
SUMMARY OF REVENUE AND EXPENSE
BUDGET FY 2022
Capital Project Funds
Revenues
Taxes - Property
Taxes - Non Property
Licenses & Permits
Fines and Forfeitures
Charges for Services
Other Revenue
Grants, Contributions, and Debt Proceeds
Fire District
Transfers In
Proceeds from Sale
Operating Use of Available Fund Balance
Total Revenues
Expenditures
General Government
Public Safety
Public Works
Leisure & Cultural
Industrial Development
Economic Development
Water & Sewer Engineering
Water & Sewer Operations
Water & Sewer Billing & Admin
Drainage
Total
Other Uses of Financial Resources
Transfers In/Out
Debt Service
Capital Expenditures
Total
Total Expenditures and Other Uses of Financial
Resources
Net Revenues Over (Under) Expenditures
Beginning Fund Balance
Ending Fund Balance
ACTUAL AMENDED ESTIMATE BUDGET
FY 2020 FY 2021 FY 2021 FY 2022
$ - $ - $ - $ -
- - - -
- - - -
- - - -
208,241 135,000 354,400 135,000
78,482 3,000 4,600 -
629 2,020,500 6,350,650 650
- - - -
2,500,000 453,126 2,314,857 -
- 8,711,738 - -
2,787,352 11,323,364 9,024,507 135,650
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
1,214,614 11,323,364 6,760,404 10,204,061
1,214,614 11,323,364 6,760,404 10,204,061
1,214,614 11,323,364 6,760,404 10,204,061
$ 1,572,738 $ - $ 2,264,103 $ (10,068,411)
$ 6,711,055 $ 9,096,408 $ 8,283,793 $ 10,547,896
$ 8,283,793 $ 9,096,408 $ 10,547,896 $ 479,485
90

ALL FUNDS
SUMMARY OF REVENUE AND EXPENSE
BUDGET FY 2022
Enterprise Funds
Revenues
Taxes - Property
Taxes - Non Property
Licenses & Permits
Fines and Forfeitures
Charges for Services
Other Revenue
Grants, Contributions, and Debt Proceeds
Fire District
Transfers In
Proceeds from Sale
Operating Use of Available Fund Balance
Total Revenues
Expenditures
General Government
Public Safety
Public Works
Leisure & Cultural
Industrial Development
Economic Development
Water & Sewer Engineering
Water & Sewer Operations
Water & Sewer Billing & Admin
Drainage
Total
Other Uses of Financial Resources
Transfers In/Out
Debt Service
Capital Expenditures
Total
Total Expenditures and Other Uses of Financial
Resources
Net Revenues Over (Under) Expenditures
Beginning Fund Balance
Ending Fund Balance
ACTUAL AMENDED ESTIMATE BUDGET
FY 2020 FY 2021 FY 2021 FY 2022
$ -
$ - $
-
- - - -
- - - -
- - - -
7,980,425 8,211,773 8,951,540 9,076,522
4,285 253,975 136,835 287,570
411,000 593,000 593,000 4,323,093
- - - -
- - - -
- - - -
- 1,968,638 - -
8,395,710 11,027,386 9,681,375 13,687,185
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
130,783 182,605 176,292 193,806
5,718,720 6,523,860 6,520,146 6,255,828
796,073 1,031,095 958,586 882,393
238,796 253,477 188,786 294,409
6,884,372 7,991,037 7,843,810 7,626,436
- - - 1,456,000
1,790,398 1,937,843 1,935,713 1,989,864
329,740 2,187,506 1,671,146 3,714,624
2,120,138 4,125,349 3,606,859 7,160,488
9,004,510 12,116,386 11,450,669 14,786,924
$ (608,800) $ (1,089,000) $ (1,769,294) $ (1,099,739)
$ 4,580,108 $ 4,263,423 $ 4,197,790 $ 3,770,042
$ 3,971,308 $ 3,174,423 $ 2,428,496 $ 2,670,303
91

ALL FUNDS
SUMMARY OF REVENUE AND EXPENSE
BUDGET FY 2022
Total All Funds
Revenues
Taxes - Property
Taxes - Non Property
Licenses & Permits
Fines and Forfeitures
Charges for Services
Other Revenue
Grants, Contributions, and Debt Proceeds
Fire District
Transfers In
Proceeds from Sale
Operating Use of Available Fund Balance
Total Revenues
Expenditures
General Government
Public Safety
Public Works
Leisure & Cultural
Industrial Development
Economic Development
Water & Sewer Engineering
Water & Sewer Operations
Water & Sewer Billing & Admin
Drainage
Total
Other Uses of Financial Resources
Transfers In/Out
Debt Service
Capital Expenditures
Total
Total Expenditures and Other Uses of Financial
Resources
Net Revenues Over (Under) Expenditures
Beginning Fund Balance
Ending Fund Balance
ACTUAL AMENDED ESTIMATE BUDGET
FY 2020 FY 2021 FY 2021 FY 2022
$ 7,905,106 $ 8,701,286 $ 8,720,400 $ 9,816,526
6,506,750 6,046,307 7,342,423 8,033,068
1,067,665 700,000 830,420 847,000
372,594 430,000 363,093 380,100
8,762,957 8,998,637 9,966,326 9,953,122
529,078 419,075 666,729 433,070
10,705,621 4,741,927 9,359,807 4,323,743
555,046 596,000 596,000 700,927
3,247,463 1,435,766 3,341,383 757,306
7,592,739 - 387,195 -
- 26,493,821 - -
47,245,019 58,562,819 41,573,776 35,244,861
1,691,971 2,070,525 1,829,907 2,419,446
8,056,587 8,740,801 8,388,439 9,561,955
1,922,692 2,067,140 2,008,574 2,221,329
749,429 1,147,202 1,754,741 1,416,930
824,073 500,865 547,385 631,865
172,427 276,525 187,725 331,525
130,783 182,605 176,292 193,806
5,718,720 6,523,860 6,520,146 6,255,828
796,073 1,031,095 958,586 882,393
238,796 253,477 188,786 294,409
20,301,551 22,794,095 22,560,581 24,209,486
3,024,423 4,470,533 566,816 1,990,266
5,679,972 5,032,185 4,941,846 5,254,721
3,031,778 29,719,346 13,442,010 30,013,586
11,736,173 39,222,064 18,950,672 37,258,573
32,037,724 62,016,159 41,511,252 61,468,059
$ 15,207,295 $ (3,453,340) $ 62,523 $ (26,223,198)
$ 28,097,348 $ 45,910,314 $ 43,531,125 $ 44,935,194
$ 43,304,643 $ 42,456,974 $ 43,593,648 $ 18,711,996
92

Changes in Fund Balance FY 2022 Budget
2020
Actual
2021 Estimated
2022
Budget
General Fund
Debt Service Fund
Park Improvement Fund
Tourism Fund
Court Security Fund
PEG Fees Fund
Industrial Development Fund
Economic Development Fund
Water & Sewer Fund
Impact Fee Fund
Storm Water Drainage Fund
Total Funds
$4,794,373 $4,187,410 $3,042,653
$106,055 $109,659 $59,554
$3,202,296 $673,935 $479,485
$395,547 $438,324 $460,838
$0 $35,919 $32,719
$0 $52,351 $6,000
$12,424,087 $12,334,077 $3,852,605
$13,329,480 $13,456,417 $8,107,840
$2,742,679 $2,074,609 $1,498,489
$74,197 $566,482 $666,482
$767,034 $730,171 $505,332
$37,835,748 $34,659,354 $18,711,997
93

Major Revenue Sources
94

Ad Valorem Tax
Tax Rate Per $100 Valuation
General Operating & Debt Service Rate
0.9000
0.8500
0.8000
0.7500
0.7000
0.6500
0.6000
0.5500
0.5000
0.4500
0.4000
0.3500
0.3000
0.2500
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
General Operating Rate
Debt Service Rate
Year
Debt Service
Rate
General
Operating Rate Tax Rate
2013 0.089300 0.559700 0.649000
2014 0.094900 0.554100 0.649000
2015 0.104500 0.544500 0.649000
2016 0.104700 0.544300 0.649000
2017 0.104700 0.544300 0.649000
2018 0.107246 0.541800 0.649046
2019 0.155780 0.549700 0.705480
2020 0.164442 0.539203 0.703645
2021 0.153772 0.549873 0.703645
2022 0.153771 0.549874 0.703645
95

Assessed Property Valuations
Ten Year Period
$2,100,000,000.00
$1,900,000,000.00
$1,700,000,000.00
$1,500,000,000.00
$1,300,000,000.00
$1,100,000,000.00
$900,000,000.00
$700,000,000.00
$500,000,000.00
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
Year Real Property
Total Value
Net Assessed Value
Personal
Property Total Value Total Exemption Net Value
Change from
Prior Year
Tax Rate
2013 $ 684,412,019 30,942,200 715,354,219 (129,268,830) $ 586,085,389 2.0% 0.649000
2014 $ 714,110,049 45,594,786 759,704,835 (131,257,159) $ 628,447,676 7.2% 0.649000
2015 $ 829,443,843 95,263,154 924,706,997 (279,240,531) $ 645,466,466 2.7% 0.649000
2016 $ 933,659,144 162,451,667 1,096,110,811 (372,007,721) $ 724,103,090 12.2% 0.649000
2017 $ 1,024,499,733 174,197,205 1,198,696,938 (377,612,826) $ 821,084,112 13.4% 0.649000
2018 $ 1,109,089,140 180,656,088 1,289,745,228 (367,504,447) $ 922,240,781 12.3% 0.649000
2019 $ 1,234,812,295 226,387,780 1,461,200,075 (453,367,136) $ 1,007,832,939 9.3% 0.705480
2020 $ 1,399,353,442 326,185,986 1,725,539,428 (573,276,279) $ 1,152,263,149 14.3% 0.703645
2021 $ 1,534,224,036 232,686,584 1,766,910,620 (494,002,097) $ 1,272,908,523 10.5% 0.703645
2022 $ 1,723,121,641 256,220,720 1,979,342,361 (529,344,037) $ 1,449,998,324 13.9% 0.703645
96

CITY OF RED OAK
General Fund Revenues
FY 2022
PROPERTY TAXES
CURRENT AD VALOREM TAXES
$ 7,611,880
Description:
Current taxes refer to property taxes which are due and collected during the period of October 1, to
September 30. Taxes are levied and due on October 1st of each year and become delinquent on February
1st. Property taxes are assessed upon property, real estate, buildings, and for business equipment and
inventory. The City, however, exempts some of the value on residential property. Homeowners receive an
exemption of 10% and homeowners over the age of 65 years receive an additional exemption in the amount
of $20,000, with a 65 & older tax freeze. Disabled persons receive an exemption of $3,000. Property
valuations are established by the Ellis Appraisal District and given to the City Council from which the tax rate
is set.
Assumption:
The budget was prepared from Certified Estimates from Ellis Appraisal District. Current taxes are based on a
net assessed value of $1,177,673,007 with a rate per $100 valuation of $.70345.
8,000,000
7,500,000
7,000,000
6,500,000
6,000,000
5,500,000
5,000,000
4,500,000
4,000,000
3,500,000
3,000,000
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
DELINQUENT TAXES
Description:
Delinquent taxes are those property taxes or ad valorem taxes that were due in prior years.
$
43,000
Assumption:
Delinquent tax collections are split between the debt service fund and the general fund based on the
distribution of the year in which they were due. This revenue assumption is based on actual collections in
the previous year.
PENALTY AND INTEREST ON TAXES
$ 23,000
Assumption:
Penalty and interest collections are split between the debt service fund and the general fund based on the
distribution of the year in which they were due. This revenue is expected to remain steady.
TOTAL PROPERTY TAXES
$ 7,677,880
97

NON-PROPERTY TAXES
CITY SALES TAX COLLECTED BY STATE
$ 3,477,000
Description:
The sales tax revenue received by the City is the result of both retail and certain industrial purchases.
Sales tax revenues are collected by the State Comptroller of Public Accounts and remitted to each city
levying the tax on a monthly basis. The General Fund retains 1.0 cents, the Industrial Development
Corporation retains half of one cent, and the Economic Development Corporation retains half of one cent.
The State rate is 6.25 cents for a total of 8.25 cents.
Assumption:
Trend information suggests that sales tax collections will increase. This revenue was budgeted flat for FY
2021 in order to remain conservative due to uncertainties related to the COVID-19 pandemic. This
revenue stream remained strong even during the pandemic. The budget for FY 2022 reflects an increase
from FY 2021 collections of 9%.
4000000
3500000
3000000
2500000
2000000
1500000
1000000
FY
2013
FY
2014
FY
2015
FY
2016
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
GARBAGE SALES TAX
$ 11,000
Description:
The City collects sales tax on Garbage revenue paid to the City. The City remits the States portion of
6.25% and retains the local share of which 1% is deposited to the General Fund and.5% to the EDC and
IDC funds.
Assumption:
This revenue is projected to remain flat.
MIXED BEVERAGE TAX
$ 10,000
Description:
The statutes levy a tax of twelve percent (12%) on the gross receipts from the sales of mixed beverages in
Texas. Each city is entitled to receive an allocation of twelve and a half percent (12½%) of taxes collected
within the City on a quarterly basis.
Assumption:
Revenue collections have remained flat over the last two years and are projected to remain steady for FY
2022
98

NON-PROPERTY TAXES (CONTINUED)
FRANCHISE TAX
$ 768,000
Description:
The City collects a franchise fee from Electric and Gas Utilities and telecommunication providers within the
corporate limits of the City of Red Oak in exchange for use of City alleys and right-of-ways.
Assumption:
Collections are projected to increase slightly.
1000000
900000
800000
700000
600000
500000
FY 2013
FY 2014
FY 2015
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
TOTAL NON-PROPERTY TAXES
$ 4,266,000
LICENSES & PERMITS
BUILDING PERMITS / INSPECTIONS
Description:
Various permit and inspection fees based on the master fee schedule.
Assumption:
This revenue is projected to increase from the previous budget by 21%.
$
818,000
DEVELOPMENT / PLANNING FEES
Assumption:
Fees are projected to increase slightly.
$
29,000
TOTAL LICENSES & PERMITS
$
847,000
99

MUNICIPAL COURT FINES
FINES
$
356,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
The collection of fines for traffic & ordinance violations, Class C misdemeanors, and the forfeiture of bonds.
Assumption:
Fines are expected to decrease by 11%. This is due to an accounting change, and an expenditure
reduction will offset this reduction in revenue.
FINES - CODE
Description:
The collection of fines for various code violations.
$
10,000
Assumption:
This revenue account is projected to remain flat.
TOTAL FINES
$ 366,000
CHARGES FOR SERVICES
0115-6551 SANITATION COLLECTION
$ 648,000
Description:
Revenue for the collection of refuse inside the City limits. This service has been contracted out
to CWD.
700,000
650,000
600,000
550,000
500,000
450,000
400,000
FY 2013
FY 2014
FY 2013
FY 2014
FY 2015
FY2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
FY 2015
FY2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
Assumption:
Sanitation Commercial Collection is expected to increase slightly.
100

CHARGES FOR SERVICES (CONTINUED)
LIBRARY FEES $ 3,800
Description:
This revenue account tracks the fees from the Library.
Assumption:
Revenues are projected to decrease by 58% due to changes related to the COVID-19 pandemic.
ANIMAL SHELTER FEES $ 9,000
Description:
This revenue account tracks the fees from the Animal Shelter.
Assumption:
Revenues are budgetd flat.
FIRE MARSHAL INSPECTION FEES
$ 19,000
Description: This revenue account tracks the fees generated from Fire Inspection Services.
Assumption:
Collections are expected to remain steady.
SPORTS COMPLEX FEES
$
Description: This revenue account tracks the fees generated from the sports complex.
Assumption:
This is a new revenue for FY 2022.
52,800
OTHER MISCELLANEOUS SERVICES
Description:
Fees or charges for items which do not fall under a specific code.
MISCELLANEOUS
INTEREST ON INVESTMENTS
$
Description:
Interest revenue on the City's invested funds. We currently have accounts in three pools: Local
Government Investment Cooperative (LOGIC), Texpool, and TexStar.
Assumption:
This revenue is expected to remain flat.
TOTAL CHARGES FOR SERVICES
$
9,000
$ 741,600
31,000
GRANTS & DONATIONS
Description:
Grants to reimburse general fund expenditures and various donations.
PROPERTY LEASE
Description:
Receipts from property lease.
Assumption:
This revenue account remains relatively flat. This estimate is similar to previous years.
$
$
-
13,000
101

OTHER - MISCELLANEOUS REVENUE
Description:
Revenue not accounted for in any of the catagories above.
TOTAL MISCELLANEOUS
$
24,000
$ 68,000
INTERGOVERNMENTAL REVENUE
$ 700,927
Description:
Revenue from ESD #4 Fire District for the annual cost of first response dispatches to ESD #4 response
area
TOTAL INTERGOVERNMENTAL REVENUE
$ 700,927
Description:
TRANSFERS IN
Transfers in from other funds.
TOTAL TRANSFERS IN
$
757,306
$ 757,306
USE OF AVAILABLE FUND BALANCE
$
-
Description:
Portion of Fund Balance budgeted with revenues and planned to cover operating expenditures.
TOTAL USE OF AVAILABLE FUND BALANCE
$ -
TOTAL GENERAL FUND REVENUES
$ 15,424,713
102

METERED WATER SALES
Description: Sale of treated water. Residential and commercial rates are below.
Residential, Residential Sprinkler Accounts and Multi-Family Residential*
3/4 & 5/8 inch $
23.50
1 inch 25.85
1 1/2 inch 28.44
2 inch 31.28
3 inch 34.41
4 inch 37.85
* Multi-Family Residential accounts are charged the 3/4 & 5/8" rate per unit.
Commercial, Commercial Sprinklers, and Schools*
3/4 & 5/8 inch $
35.25
1 inch 38.78
1 1/2 inch 42.65
2 inch 46.92
3 inch 51.61
4 inch 56.77
Volumetric Charges
CITY OF RED OAK
Water & Sewer Fund Revenues
FY 2022 Budget
REVENUES
Residential, Residential Sprinkler Accounts and Multi-Family Residential
0 - 1,000 gallons $
5.42
0 - 8,000 gallons $
5.42
8,001 - 15,000 gallons 6.88
15,001 gallons + 8.17
$
3,332,945
Commercial, Commercial Sprinklers, and Schools
0 - 1,000 gallons $
6.50
0 - 24,000 gallons $
6.50
24,001 - 35,000 gallons 8.12
35,001 gallons + 9.76
Assumption:
No rate increase for FY 2022. A 2% projected revenue increase is projected for Fiscal Years 2015
and 2024 based on historical trends.
-1.61%
3,500,000
Metered Water Sales
Collections & % Change
2015-2024
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
FY 2015
FY 2016
FY 2017
18.19%
FY 2018
FY 2019
FY 2020
18.19%
FY 2021
FY 2022
Projected
FY 2023
Projected
FY 2024
1.66%
103

REVENUES (CONTINUED)
WASTEWATER SALES
$ 4,899,622
Description:
The monthly rates or charges for services furnished by the City's sanitary sewer system shall be as
follows:
18.19%
Minimum Charges
Residential, Rockett SUD Residential and Multi-Family Residential
Per Month, Minimum $
41.00
Commercial, Rockett SUD Commercial, and Schools
Per Month, Minimum $
61.50
Volumetric Charges
Residential, Rockett SUD Residential and Multi-Family Residential
0-1,000 gallons + $
9.31
Commercial, Rockett SUD Commercial, and Schools
0-1,001 gallons + $
9.31
Assumption:
This estimate represents no rate increase.
Wastewater Sales
Collections & % Change
2015-2024
5,500,000
5,000,000
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
FY 11.14 2015
%
FY -3.07% 2016
FY 19.99% 2017
FY 6.92% 2018
FY 2019
--6.20%
FY 3.47% 2020
FY 6.03% 2021
FY 13.09 2022
%
Projected 5.34% FY
2023
Projected 0.55% FY
2024
-3.91%
104

REVENUES (CONTINUED)
WATER CONNECT FEES
Description:
Fees are charged to persons desiring to tap onto City water lines.
Assumption:
This account is projected to increase.
$
180,000
SEWER CONNECT FEES
Description:
Fees are charged to persons desiring to tap onto City wastewater lines.
$
180,000
Assumption:
This account is projected to increase.
PENALTY CHARGE TO CUSTOMER
$ 147,225
Description:
Bills are due and payable on the date shown on the bill or a penalty of ten (10) percent of
the total bill will be assessed on all bills not paid on or before the due date. A delinquent fee
of forty (40) dollars is assessed on an account if not paid by the disconnect date.
Assumption:
This account remains flat.
MISCELLANEOUS INCOME
$ 84,645
Description:
This account includes insufficient check charges, credit card fees and other fees that are
Assumption: t t i d i th b t
This amount reflects a relative steady collection rate.
INTEREST ON INVESTMENTS
Description:
Interest earnings as a result of investing idle funds and deposits.
$
3,500
Assumption:
This projection reflects a decline in interest rates from the economic effects of COVID-19.
NON OPERATING
$
Description:
This account includes revenue from antenna leases and backflow prevention.
51,000
USE OF FUND BALANCE FOR OPERATING EXPENSES
$
0
Description:
This account includes revenue from antenna leases and backflow prevention.
TOTAL WATER AND WASTEWATER REVENUE
$
8,878,938
105

General Fund
106

ACTUAL
AMENDED
BUDGET BUDGET ESTIMATE BUDGET BUDGET
FY 2020 FY 2021 CHANGE FY 2021 FY 2022 CHANGE
Beginning Unreserved Fund Balance $ 3,016,675 $ 4,794,373 82.09% $ 4,794,373 $ 4,187,410 -12.66%
Receipts:
Property Taxes 6,060,672 6,800,074 14.32% 6,822,188 7,677,880 12.91%
Sales Taxes 2,782,023 2,478,095 0.00% 3,160,770 3,477,000 40.31%
Franchise Taxes 749,676 763,000 -1.07% 760,000 768,000 0.66%
Other Taxes 30,140 26,312 -56.48% 20,078 21,000 -20.19%
Licenses & Permits 1,067,665 700,000 0.00% 830,420 847,000 21.00%
Fines & Forfeitures 372,594 415,000 -25.23% 348,993 366,000 -11.81%
Charges for Service 537,159 612,364 3.12% 652,059 732,600 19.63%
Other Fees 37,132 39,500 1.51% 8,327 9,000 -77.22%
Miscellaneous 1,063,360 202,873 61.91% 447,392 68,000 -66.48%
Sale of Assets 3,236 - -100.00% 24,161 - 0.00%
Intergovernmental 555,046 596,000 4.94% 596,000 700,927 17.61%
Budgeted Use of Available Fund Balance - 2,088,860 0.00% - - 0.00%
Total Receipts: 13,258,703 14,722,078 24.14% 13,670,388 14,667,407 -0.37%
Transfers In:
Tourism Fund 14,353 50,000 -33% 50,000 60,000 20.00%
Economic Development Fund 196,285 224,658 16% 224,658 228,383 1.66%
Industrial Development Fund 536,825 670,198 26% 670,198 468,923 -30.03%
Total Transfer In: 747,463 944,856 18% 944,856 757,306 -19.85%
Total General Fund Revenues and Transfers In 14,006,166 15,666,934 24% 14,615,244 15,424,713 -1.55%
Expenditures:
Salaries and Wages 7,400,818 8,153,498 5.20% 7,739,101 9,163,053 12.38%
Benefits 1,396,977 1,347,785 -4.37% 1,285,905 1,401,957 4.02%
Supplies and Materials 274,322 399,455 7.63% 413,058 447,350 11.99%
Contractual and Misc. Services 2,726,558 3,077,878 0.58% 2,995,345 3,461,769 12.47%
Maintenance & Repair 483,285 748,757 4.77% 610,182 833,049 11.26%
Miscellaneous Charges 153,040 106,395 0.00% 32,346 - -100.00%
Total Operating Expenditures 12,435,000 13,833,768 3.14% 13,075,937 15,307,178 10.65%
Operating Surplus / (Deficit) 1,571,166 1,833,166 -343.89% 1,539,307 117,535 -93.59%
Available Fund Balance 4,587,841 6,627,539 252.27% 6,333,680 4,304,945 -35.04%
One Time Revenues
GENERAL FUND
Summary of Receipts & Disbursements
FY 2022
Debt Proceeds (Tax Note) 773,000 2,002,654 153.50% 2,035,000 - -100.00%
Interfund Loan Repayment from Water & Sewer - - 0.00% - 1,456,000 0.00%
Total One Time Revenues 773,000 2,002,654 153.50% 2,035,000 1,456,000 -27.30%
Capital/One Time Revenues (Expenditures)
Current Year Supplemental Requests 1,262,292 100.00%
Capital Expenses 566,468 4,795,337 315.30% 4,181,270 - -100.00%
Interfund Loan to Water & Sewer - - 0.00% - 1,456,000 100.00%
Total Capital/One Time Expenditures 566,468 4,795,337 315.30% 4,181,270 2,718,292 -43.31%
Total Change in Fund Balance 1,777,698 (3,048,377) 173.08% (606,963) (1,144,757) -62.45%
Ending Fund Balance $ 4,794,373 $ 1,745,996 15.12% $ 4,187,410 $ 3,042,653 74.26%
Fund Balance Reserve:
Projection Reserve - 30 Days 1,022,055 1,137,022 3.14% 1,074,735 1,258,124 10.65%
Fund Balance Over (Under) Projection Reserve 3,772,318 608,974 46.97% 3,112,676 1,784,529 193.04%
Total Days of Operating Fund Balance Available 141 46 12% 117 73 57.49%
107

GENERAL FUND
Revenue By Source
FY 2022
ACTUAL BUDGET BUDGET ESTIMATE BUDGET BUDGET
Source FY 2020 FY 2021 CHANGE FY 2021 FY 2022 CHANGE
PROPERTY TAXES
Ad Valorem - Current Taxes $ 5,971,920 $ 6,757,074 14.29% $ 6,757,074 $ 7,611,880 12.65%
Delinquent Taxes 55,033 21,500 43.33% 42,953 43,000 100.00%
Penalty & Interest on Taxes 33,719 21,500 2.38% 22,160 23,000 6.98%
Total Property Taxes 6,060,672 6,800,074 14.32% 6,822,188 7,677,880 12.91%
NON-PROPERTY TAXES
City Sales Tax 2,782,023 2,478,095 0.00% 3,160,770 3,477,000 40.31%
City Collected Garbage Sales Tax 20,262 11,000 -75.80% 10,934 11,000 0.00%
Mixed Beverage Tax 9,878 15,312 2.08% 9,144 10,000 -34.69%
Franchise Tax 749,676 763,000 -1.07% 760,000 768,000 0.66%
Total Non-Property Taxes 3,561,839 3,267,407 -1.28% 3,940,847 4,266,000 30.56%
LICENSES & PERMITS
Building Permits / Inspections 1,034,193 675,000 0.00% 801,550 818,000 21.19%
Development / Planning Fees 33,472 25,000 0.00% 28,870 29,000 16.00%
Total licenses & Permits 1,067,665 700,000 0.00% 830,420 847,000 21.00%
FINES & FORFEITURES
Municipal Court Fines 370,194 400,000 -25.93% 348,660 356,000 -11.00%
Fines - Code 2,400 15,000 0.00% 334 10,000 -33.33%
Total Fines & Forfeitures 372,594 415,000 -25.23% 348,993 366,000 -11.81%
CHARGES FOR SERVICES
Sanitation 537,159 612,364 3.12% 616,726 648,000 5.82%
Library Fines & Fees 3,795 9,000 -5.26% 24 3,800 -57.78%
Animal Shelter 5,545 9,500 0.00% 8,050 9,000 -5.26%
Fire Marshal Inspection Fees 14,688 12,000 10.49% 18,771 19,000 58.33%
Sports Complex Fees - - 0.00% 8,488 52,800 0.00%
Other Miscellaneous Fees 13,104 9,000 -0.55% 8,327 9,000 0.00%
Total Charges for Service 574,291 651,864 3.03% 660,386 741,600 13.77%
MISCELLANEOUS
Interest - Investments 77,730 45,000 -40.00% 30,475 31,000 -31.11%
Property Lease 13,200 12,100 -4.70% 12,100 13,000 7.44%
Other - Misc. Revenue 154,824 20,000 -46.81% 23,660 24,000 20.00%
Grants & Donations 817,606 125,773 100.00% 381,157 - -100.00%
Total Miscellaneous 1,063,360 202,873 61.91% 447,392 68,000 -66.48%
SALE OF ASSETS
Sale of Assets 3,236 - -100.00% 24,161 - 0.00%
INTERGOVERNMENTAL
Fire District 555,046 596,000 4.94% 596,000 700,927 17.61%
USE OF AVAILABLE FUND BALANCE
Use of Available Fund Balance - 2,088,860 0.00% - - -100.00%
TRANSFERS IN
Transfers In 747,463 944,856 17.89% 944,856 757,306 -19.85%
DEBT PROCEEDS
Debt Proceeds 773,000 2,002,654 153.50% 2,035,000 - -100.00%
TOTAL REVENUES $
14,779,166
$
17,669,588 31.37% $
16,650,244
$
15,424,713 -12.70%
108

GENERAL FUND
Expenditures By Department
FY 2022
AMENDED
ACTUAL BUDGET ESTIMATE BUDGET
FY 2020 FY 2021 FY 2021 FY 2022
GENERAL GOVERNMENT
25 Technology $ 340,324 $ 415,994 $ 390,739 $ 421,803
55 Human Resources 146,589 171,163 185,596 255,914
60 Administration 707,356 799,611 707,572 866,702
61 City Secretary 102,547 122,209 72,581 114,047
62 Finance 305,072 334,139 325,195 468,898
Total General Government 1,601,886 1,843,116 1,681,684 2,127,364
PUBLIC SAFETY
10 Police 3,165,528 3,503,721 3,337,107 4,012,216
20 Fire 3,680,209 3,938,273 3,808,293 4,100,641
32 Animal Control 112,351 153,859 138,710 156,049
40 Communication 782,501 808,198 808,198 951,359
45 Municipal Court 315,998 283,967 283,231 321,290
Total Public Safety 8,056,587 8,688,017 8,375,539 9,541,555
CULTURAL & RECREATIONAL
70 Parks & Recreation 376,223 547,715 524,309 818,781
71 Live Oak 137,249 349,339 985,255 341,081
75 Library 235,957 250,148 245,176 257,068
Total Public Service 749,429 1,147,202 1,754,741 1,416,930
PUBLIC WORKS
30 Public Works - Streets 1,347,066 1,458,000 1,438,001 1,511,075
31 Engineering 575,627 609,139 570,573 710,254
Total Public Works 1,922,692 2,067,140 2,008,574 2,221,329
OTHER USES
90 Debt 153,040 106,395 32,346 -
0 Transfers Out/Interfund Loan - 1,814,857 - 1,456,000
95 Capital & Supplemental Expend 517,834 2,962,378 3,404,323 1,262,292
Total Other Uses 670,874 4,883,630 3,436,669 2,718,292
TOTAL $ 13,001,468 $ 18,629,105 $ 17,257,206 $ 18,025,470
109

DEPT 115-10 POLICE DEPARTMENT
110

DEPARTMENT MISSION STATEMENT
The mission of your Red Oak Police Department is to provide for the protection of lives and property, preserve
the public peace, and develop community partnerships with the highest degree of professionalism and ethical
standards to improve the quality of life in Red Oak, while at the same time maintaining respect for the rights
and dignity of all.
STATEMENT OF VALUES
1. Integrity: The Red Oak Police Department is built upon a foundation of ethical and professional conduct.
We are committed to the highest level of moral principles and ethics. All members of the department will
adhere to the Law Enforcement Code of Ethics which is adopted
2. Honesty: We will be truthful and trustworthy at all times.
3. Fairness: We are committed to equal application of the law to all members of the public as well as the
application of rules and regulations to all members of the department. However, we are committed to the
consistent application of the law for the common good.
Courage: We are dedicated to meeting all challenges with the courage and knowledge needed to
accomplish our collective objectives
DIVISIONS & RESPONSIBILITIES:
FUNCTION: SUPPORT SERVICES
Provides support to major department functions through special units: crime scene, canine, special traffic
investigations, animal care and control, crime victim assistance, and court services.
FUNCTION: INVESTIGATIONS
Provides investigation and follow-up of major crimes, narcotics cases, and gang-related crimes; and provides
intelligence and homeland security functions.
FUNCTION: OPERATIONS and REGIONAL COLLABORATIONS
Provides call response; patrol, traffic enforcement and field investigative functions; and crime
prevention and crime suppression functions.
INITIATIVES:
1. Provide traffic enforcement and traffic safety education to reduce traffic fatalities through proactive
public awareness
2. Implement a high-quality training program for both pre-service and in-service employees.
3. Provide crime victims with assistance in social services and referrals.
4. Monitor security alarms, compliance and control and reduce repeated response to false alarms.
5. Respond to calls for service from citizens for field response, investigation, and resolution.
6. Utilizing comp-stat analysis allocate resources to address increases in crime and other life safety issues
to allocate resources effectively and efficiently.
7. Provide up to date and cutting-edge training to all staff following our biennium training calendar to
maintain compliance and a progressive training doctrine to mitigate liability and reduce exposure to the
city.
111

PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED OR
TARGET DATE
Reduce quarterly number of accidents by
twenty percent (20%) through strategic
evaluations of crash data and high-volume
accident areas as well as initiating an
aggressive traffic enforcement program to
address those high-volume areas.
Incomplete objective with less
than 5% reduction in accidents
types
Spring of 2022 would be a
goal date for reassessment
of this goal
Follow our biennium training calendar for recertification
of necessary skills sets to provide
up to date training and reduce exposure and
liability for claims of failure to train or deliberate
indifference concerning timely training.
Partial accomplishment in this
objective with approximately half
of the topics being covered
Spring of 2022 would be a
goal date for reassessment
of this goal
Assess and evaluate longevity of department
technology and create a replacement strategy
on necessary and required components.
Partial completion of objective
with replacement of in-car and
body worn camera systems and
in-car computers
This has been
accomplished and
evergreen program and
replacement of aging
computers/desktops needs
to be evaluated by IT
Spring of 2022
Maintain an all priority types response time of
sub-five minutes to calls for service. Also,
maintain an average sub-three-minute
response time for priority one call types for
calls for service.
This goal had been met
intermittently over the year and
is impacted by staffing
This goal will be assisted
with the addition and
replacement of vacant
positions allowing for
faster response times.
Reassessment of this goal
in spring of 2022
Maintain the existing low crime rate for violent
crime and property crime through aggressive
proactive patrols and crime suppression efforts
and community engagement.
This goal has been met with
reductions in each category
except for violent crime with a
slight increase from anomalous
incidents
This is a year-round effort that
is constantly evaluated month
to month but is compiled at
the end of every year for
annual reports status
ADDITIONAL ACCOMPLISHMENTS FY 2021:
• 2020 Major Crime Rate 269 incidents - 16.98%
DECREASE
• 2020 Property Crime Rate 250 incidents - 19.09%
DECREASE
112

DEPARTMENT CHALLENGES IN FY 2021:
2020 Total Call-For-Service 59,665
Maintaining response times and handling both Citizen requested calls for service and officer
initiated activity will be a challenge if the calls for service remain the same or increase with the
current staffing level.
2020 ANNUAL REPORT: TOP 5 CRASH FACTORS
TOP 5 CRASH FACTORS
2020 ANNUAL REPORT
TOTAL CRASHES
1. FAILED TO CONTROL SPEED 87
2. FAILED TO DRIVE IN A SINGLE LANE 39
3. DRIVER INATTENTION 30
4. FAILED TO YIELD RIGHT OF WAY - TURNING LEFT 29
5. UNSAFE SPEED 26
ALL OTHER FACTORS 214
TOTAL 425
113

DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
ENHANCE AND
MAINTAIN PUBLIC
SAFETY
Create a Problem Oriented Policing Unit
to address traffic accident reduction and
targeted enforcement areas by adding
three additional positions to be staffed in
this unit.
Actual creation of
the unit and track
activity of the unit
by their specific
team statistics
Reduce accidents
through targeted
enforcement by
25% and overall
crime rate by
another 5% from
2020 stats
ENHANCE AND
MAINTAIN PUBLIC
SAFETY
Increase preventative patrols by an
additional 10% from 2020 stats by
increasing business and neighborhood
patrols to increase presence through
visibility and community engagement
Evaluate
measurable
increase in activity
and logging of calls
generated by the
officers within
these categories
Increase
preventative
patrols by an
additional 10%
from 2020 stats
ENHANCE AND
MAINTAIN PUBLIC
SAFETY and
ENGAGEMENT
Facilitate two quarterly neighborhood
engagement activities to promote
awareness and crime reduction by
community neighborhood stakeholders
(2) per quarter or (8) engagements a year
by staff
Documentation of
the quarterly
meetings and
creating a task list
from those
meetings.
Tracking of the
meetings and
minutes from the
engagements will
be crucial for this
goal.
ENHANCE AND
MAINTAIN PUBLIC
SAFETY
Maintain an acceptable closure rate or
increase case closure rate by 15%
This will be
evaluated by
number of cases
closed
exceptionally, by
arrest filed or
unfounded or with
warrant
Maintain same or
increase by a
minimum of 15%
ENHANCE AND
MAINTAIN PUBLIC
SAFETY
Begin discussion on a new public safety
and training facility to facilitate in-house
training and possible in-house police
academy with surrounding agencies to
recruit train and hire locally
Document ongoing
discussions
on a public safety
facility that would
facilitate in-house
training and
academy efforts
Documented
discussion and
preliminary
documents on
size location and
scope of project
by fall of 2022
114

PERFORMANCE MEASURES
Measure
Actual
2020
Estimate 2021
Target
2022
Ensure that officers respond with
courtesy and respect in a timely
manner.
1-9/24/2020 (S)
2-4/24/2020 (U)
3-3/5/2020 (U)
None to date
None
Respond to emergency scenes ensuring
standards are followed and measure
response times to maintain effective
response times in relation to call volume.
Additionally, reduce total vehicle crashes
through targeted enforcement by 25%
Implement a high-quality training
program for both pre-service and inservice
employees. Add additional
training to address new topics and new
legislatively approved laws.
# of complaints for
courtesy issues
1-2/1/2020 (S)
2-9/6/2020 (S)
3-7/18/2020 (S)
# of complaints for
policy violations on
emergency
responses
Maintain current
training schedule of
2724 hours
1-1/14/2021 (S)
2-4/29/2021 (S)
3-4/22/2021 (S)
[To Date]
Conclude year with
no complaints for
policy violations
related to responses
to emergency
scenes
Maintain or increase
# of training hours
by 10% or 2,996.4
hours
Maintain a 4m 35sec
response time.
Maintain a low
percentage of policy
violations less than 5%
of all responses and no
city property damage
10% increase in total
training hours to
3,296.04
Provide funding to train staff in
the budget
Recruit and replace officer
vacancies
Maintain current
training budget and
provide more inhouse
classes thus
reducing training
cost and minimize
Overtime cost
Current recruiting is
limited to local
advertising and
social media post
Maintain current
class schedule and
add an additional
number of classes to
meet estimates
projected for 2021
Explore additional
recruiting trips to
areas outside of
immediate area to
recruit trained and
experienced staff
Colleges, career
fairs, military
transitioning billets
Maintain current class
schedule and add an
additional number of
classes to exceed 2021
by 10%
Explore additional
recruiting trips to areas
outside of immediate area
to recruit trained and
experienced staff
Colleges, career fairs,
military transitioning billets
increase efforts by 10 %
and reevaluate the pay
plan to be more
competitive with local
agencies with diminished
numbers of candidates.
115

PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
POLICE CHIEF 1 1 1
ASST POLICE CHIEF 0 0 1
LIEUTENANTS 3 3 3
SERGEANTS 5 5 5
OFFICERS 21 21 24
RECORDS CLERK 1 1 1
EXECUTIVE ASSISTANT 1 1 1
ADMIN PROPERTY TECHNICIAN 1 1 1
Total 33 33 37
POLICE DEPARTMENT
ORGANIZATIONAL CHART
POLICE CHIEF
ASST
POLICE
CHIEF
EXECUTIVE
ASSISTANT
2
PATROL
LIEUTENANT
CID
SERGEANT
ADMINISTRATIVE
LIEUTENANT
RECORDS
CLERK
4
SERGEANTS
20 POLICE
OFFICERS
3 DETECTIVES ADMINISTRATIVE
PROPERTY
TECHNICIAN
ANIMAL
CONTROL
DEPT
CITY
MARSHAL
116

CATEGORIES
BUDGET
FY 2020
CITY OF RED OAK
FY 2022 BUDGET
POLICE DEPARTMENT
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS
FY 2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 2,536,779 2,389,433 2,657,550 2,527,802 3,133,533 3,133,533
BENEFITS 493,703 474,717 463,586 424,651 465,812 465,812
SUPPLIES AND MATERIALS 149,058 116,982 154,280 149,826 159,780 5,956 165,736
CONTRACTURAL AND MISC SERVICES 160,884 120,171 176,712 181,027 191,498 - 191,498
MAINTENANCE & REPAIR 64,780 64,224 51,593 53,802 61,593 - 61,593
MISC CHARGES - - - - - - -
SOFTWARE MAINTENANCE - - - - - - -
CAPITAL OUTLAY - CAPITAL ITEMS - - - - - 343,342 343,342
115-10 $ 3,405,204 $ 3,165,527 $ 3,503,721 $ 3,337,108 $ 4,012,216 $ 349,298 $ 4,361,514
117

118
DEPT 115-20 FIRE
DEPARTMENT

MISSION STATEMENT
The mission of Red Oak Fire Rescue is to display professionalism while delivering excellent services while preserving our
heritage and developing our future.
Statement of Values
1. Our employees are our most valuable resource.
2. Relationships with internal and external stakeholders are integral to our success.
3. Reducing risk to all of our customers and employees is paramount.
4. We embrace character, integrity and ethical behavior.
Core Values
Red Oak Fire Rescue is dedicated to providing exceptional service to our customers. To achieve our Mission and reach
our Vision of Excellence - a healthy, positive and productive work environment is essential. The members of Red Oak Fire
Rescue have identified a set of core values that every member shall uphold to ensure our ideal work environment. Each
and every action and decision will reflect these core values.
Professionalism
Leadership Employee
Well-Being
Accountability
Teamwork
FUNCTION: FIRE SUPPRESSION
To deliver state-of-the-art fire equipment and professional services through quality training and pre-fire planning.
FUNCTION: EMERGENCY MEDICAL SERVICES
Deliver professional life-saving emergency medical first response.
FUNCTION: FIRE ADMINISTRATION
Provide professional leadership and visionary direction for Red Oak Fire Rescue.
FUNCTION: TECHNICAL RESCUE
Ensure the survivability of customers through advanced technical rescue capabilities, enhanced by Red Oak Fire Rescue’s
commitment to training.
FUNCTION: RISK REDUCTION
Ensure the quality-of-life through fire prevention education, inspections, and plan review.
FUNCTION: EMERGENCY MANAGEMENT
Provide for the safety and security of our customers from natural and man-made disasters through planning,
collaboration, strategic objectives, and working with local, state, and federal agencies.
FUNCTION: EDUCATION FUNCTIONS
Provide fire prevention and safety education to the public.
119

PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED OR
TARGET DATE
Fill a permanent Fire Chief position Complete Accomplished
Retain our professional, committed, and skilled employees
Complete, Retained
90% of current
employees in 2020
Accomplished
Reduce preventable fires through proactive education and code
compliance.
Ongoing through preplanning,
building plan
review and DRC
Accomplished
Increase long term quality of life from quality EMS delivery. Ongoing NFPA 1710
target is to arrive
within 4 minutes 90%
of the time
For 2020 we arrived
(drive time) on scene
in 4:59
Support and Enable Firefighter Wellness and Fitness Programs Suspended in 2020
due to COVID
August 2021
Promotion of Life Safety initiatives, to incorporate civilian and firefighter
safety.
Ongoing through
social media
In 2020 we distributed
140 PSA’s
Enhance our programs to support career development and mentoring to
all ranks.
Ongoing Currently we have 2
new hires that are
within the firefighter
mentoring program.
Deliver emergency services in a safe and efficient manner within 6
minutes or less.
Ongoing
Dispatch to arrival
time 6:27 for 2020
Increase the preparedness level and recovery efforts of the City and
reduce the impact of disasters.
Ongoing We spent all of 2020
preparing, informing,
and prevention of
COVID for both City
employees and
citizens
120

ADDITIONAL ACCOMPLISHMENTS FY 2021:
• Participating in California Wildland Deployment
• Participating in West Texas Deployments (Childress, Canadian)
• Replacement of Self-Contained Breathing Air Compressor at Fire Station 182
• Installation of Early Warning Siren in Harmony
• Replacement of 15 SCBA air packs
DEPARTMENT CHALLENGES IN FY 2021:
• COVID-19 Global Pandemic- COVID-19 has presented significant risk to firefighters by effectively turning nearly every
call into a hazmat call. All fire departments are now confronted with the problem of how to deliver effective services
while keeping their firefighters safe. As a result of COVID there is a lower number of fire academy students/recruits
available to fill vacant positions.
• Apparatus Maintenance Cost
• Limited staff in a growing city that is continuously multi-tasking in order to get everything accomplished.
• Maintaining response times with 28% increase for calls for service within the 1 st quarter.
• Winter weather event caused damage to equipment, increasing apparatus maintenance costs.
DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
STRATEGIC GOAL DEPARTMENT OBJECTIVE MEASUREMENT
METHOD
TARGET FY 2022
ENHANCE AND MAINTAIN
PUBLIC SAFETY
Increase leadership, supervision, program
coordination, and regulatory agency
compliance through the addition of an
Assistant Fire Chief.
Actual creation of
Asst. Fire Chief
position and track
activity through
documentation and
compliance.
Streamline efforts
currently completed
by BC’s every third
day by having daily
oversight.
ENHANCE AND MAINTAIN
PUBLIC SAFETY
Increase professional development training
to members
Documentation of
training within our
RMS.
All BC’s attend
outside professional
development or
leadership training
ENHANCE AND MAINTAIN
PUBLIC SAFETY
Continue our increased life safety for the
community by increasing life safety
inspection of business occupancies.
Documentation of
inspections within
our RMS.
Maintain same or
increase by a
minimum of 25%
ENHANCE AND MAINTAIN
PUBLIC SAFETY
Maintain our increased public education and
community contact with life and fire safety
messages through social media and website
Documentation of
social media posts
and website views.
Maintain same or
increase if able. In
2020 we distributed
140 posts and had
19,646 visitors to
our website.
ENHANCE AND MAINTAIN
PUBLIC SAFETY
Increase public education programs to school
age children and businesses.
121
Documentation of
pub ed events within
our RMS.
Increase by a
minimum of 25%

PERFORMANCE MEASURES
MEASURE ACTUAL 2020 ESTIMATE 2021 TARGET 2022
Respond to emergency scenes ensuring standards are
followed and within 360 seconds 90% of the time.
Deliver a comprehensive public education program to
school children and senior citizens
387 sec. - Avg response
time
360 sec. –
Avg response time
360 sec. –
Avg response
time
0 Due to COVID 2,000 Kids & Adults 4,000
Provide no time loss due to worker compensation claims. 94 Hours Lost 24 Hours YTD 0 Hours
Meet:
Company Officers 90 days
Position Meetings 180 days
Number of organized meetings held in each category
Chiefs - 1
Position
Meetings - 1
Chiefs - 2
Position Meetings - 2
Chiefs - 4
Position
Meetings - 2
Conduct annual review to determine current credentialing
status for officers. Review monthly training data to ensure
ATP compliance.
Deliver courses necessary per ROFR annual training plan
and TCFP/TIFMAS requirements.
Require all members to successfully complete the assigned
Company Performance Standards.
Each year members will submit to competency evaluations
as determined by the fire chief.
4 minute drive time 90% of the time, excluding mutual aid
responses.
• 5 completed Fire
Inspector
• 1 completed
Incident Safety
Officer
• 1 completed Head of
Department
suppression
• 3 completed Master
Firefighter
• 1 completed Master
Arson Investigator
• 1 completed
Instructor II
• 2 completed Master
Fire Inspector
• 1 completed Master
Fire Investigator
• 2 completed
Advanced Fire
Inspector
Completed 61% of
annual training plan due
to COVID, but went
above and beyond on
multiple items
29 personnel met
requirements
All 27 personnel
completed performance
standards for special
operations; Rescue.
2020 drive time – 4:59
or
122
299 sec.
• 2 will complete
Fire Officer I
• 3 will complete
Fire Officer II
• 9 will complete
Incident
Commander
certification by
challenging test
with TCFP
• 5 will complete
Swift Water
Rescue
certification
• 9 will complete
in-house rescue
classes with
Captain Horn
• 2 will complete
Master
Firefighter which
will certify them
as Master
Investigators
75% completion of
annual training plan
100%
completion of
annual training
plan
100% compliance 100%
compliance
100% compliance 100%
compliance
4:30-5:00 min drive
time
4 minute drive
time 90% of the
time

All members of ROFR shall receive medical physicals
compliant to ROFR policy.
No personnel received
medical physicals in
2020 due to COVID
Number of injuries
There were 3 FIDO
injuries reported in
2020.
Number of site surveys/inspections conducted. Inspections - 255
Plan Review - 40
CO - 52
Foster inspections - 18
High Hazard Fire
Inspections – 0 (due to
COVID)
All 30 will receive
medical physicals in
2021.
There have been 3
FIDO injuries
reported in 2021.
All 30+ will
receive medical
physicals in
2022.
0
25% increase 25% increase
We will inspect for damage, flow, and lubricate 100% of all
city hydrants annually and report damaged or inoperable
hydrants. Percent of hydrants tested, painted, and
documentation recorded
We will annually test all fire hose, ladders and fire pumps
as NFPA and ISO standards indicate. Records shall be
maintained in accordance to best practices in ER.
We will achieve an increased level of safety for the
community by ensuring that buildings meet or exceed the
standards provided by the adopted codes.
1. Operational plan to facilitate annual inspections of
commercial occupancies.
2. Number of inspections conducted by ROFR inspectors.
Hydrants flow test –
100% Completion
Hydrant Maintenance –
100% Completion
Annual Hose Test –
100% Completion
Annual Ladder test-
100% Completion
Fire Pump Test- 100%
Completion
1. ROFR Community
Risk Reduction
Division, Annual
Prevention Plan
Broken Down by
Month
2. 255 Inspections
Conducted in 2020
100% compliance 100%
compliance
100% compliance 100%
compliance
25% increase 25% increase
123

PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
FIRE CHIEF 1 1 1
ASSISTANT FIRE CHIEF 0 0 1
FIRE MARSHAL 1 1 1
BATTALION CHIEF 3 3 3
FIRE CAPTAINS 6 6 6
DRIVER/ENGINEERS 6 6 6
FIREFIGHTERS 12 12 12
EXECUTIVE ASSISTANT 1 1 1
Total 30 30 31
FIRE DEPARTMENT
ORGANIZATIONAL CHART
FIRE CHIEF
ASST FIRE CHIEF
EXECUTIVE
ASSISTANT
FIRE MARSHAL
SHIFT A
BATTALION CHIEF
SHIFT B
BATTALION CHIEF
SHIFT C
BATTALION
CHIEF
2 CAPTAINS
2 CAPTAINS
2 CAPTAINS
2 ENGINEERS
2 ENGINEERS
2 ENGINEERS
4 FIREFIGHTERS
4 FIREFIGHTERS
4 FIREFIGHTERS
124

CATEGORIES
BUDGET
FY 2020
CITY OF RED OAK
FY 2022 BUDGET
FIRE DEPARTMENT
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS FY
2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 2,809,632 2,768,844 2,956,333 2,867,670 3,069,611 3,069,611
BENEFITS 493,703 516,010 510,790 444,729 477,510 477,510
SUPPLIES AND MATERIALS 92,836 75,286 102,900 125,363 145,620 29,032 174,652
CONTRACTURAL AND MISC SERVICES 215,245 164,358 222,450 201,836 236,900 - 236,900
MAINTENANCE & REPAIR 135,785 155,711 145,800 168,695 171,000 - 171,000
MISC CHARGES - - - - - - -
CAPITAL OUTLAY - EQUIPMENT - - - - - 207,910 207,910
115-20 $ 3,747,201 $ 3,680,209 $ 3,938,273 $ 3,808,293 $ 4,100,641 $ 236,942 $ 4,337,583
125

DEPT 115-25 INFORMATION TECHNOLOGY
MISSION STATEMENT
To provide the technology and services for the City of Red Oak employees that enhance their ability
to perform their duties, complete the mission of the City of Red Oak, and to be a world- class
government entity for our citizens.
FUNCTION: DATA INTEGRITY
This role includes data backups and recovery, virus protection, and security of all data
FUNCTION: NETWORK STABILITY
This role includes all site-to-site network support and growth, city to city network support (Red Oak
to Midlothian, and any new cities as added to our dispatch), and security of all network links in and
out of the City.
FUNCTION: DATA STORAGE ANALYSIS
This role manages the current and future data storage and archival needs of the City.
FUNCTION: SERVER SUPPORT
Maintain and replace all file, email, and application servers in the City, provide security and data
integrity for all data as needed.
FUNCTION: WORKSTATION SUPPORT
Maintain and replace all desktops, laptops, and applications as needed.
FUNCTION: VOICE SUPPORT
Maintain and upgrade phone system for all City buildings
FUNCTION: APPLICATION SUPPORT
Maintain and/or provide liaison support from vendors for all City computer applications and
hardware
FUNCTION: CONTRACT RENEWAL
Maintain all service contracts as needed or required for City computer hardware, software,
network equipment, and system security devices
INITIATIVES:
1. Upgrade and maintain the City’s telecommunications infrastructure.
2. Maintain a dynamic website that services the needs of the citizens and City employees.
3. Maintain operability and security for all City systems and administrative applications
126

PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED
OR TARGET
DATE
Design and install new network at Live Oak Design complete Complete, will begin
installing once
construction at that
point
Complete migration to Symantec 95% complete June 2021
Improve on Cybersecurity readiness rating from MS-ISAC
Much better with
mandatory classes
now completed
June 2021
Begin moving all employees to new Live Oak Facility
In Progress, waiting
on construction to
begin
July 2022
Build network to Concession Stand
Pipe installed, fiber
to be installed once
building complete
June 2021
DEPARTMENT CHALLENGES IN FY 2021:
Space! Need Live Oak construction to begin
Staffing: will need Network Engineer by 2022-2023
127

DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
Complete network install
and move staff to Live Oak
Building must be complete % of completion 80% based upon
construction
timeline
Have certified network
engineer
Attend online or in-person Juniper/Cisco
classes
Certification
Basic certification
on Juniper:
JNCIA-Junos
Continued computer
Uptime
Replace outdated servers, network
assets, desktops as needed
%completed 90%
PERFORMANCE MEASURES
Measure Actual 2020 Estimate
2021
Target 2022
Issues Calls resolved - Critical Less than 1
day
Issue calls resolved - noncritical Less than 3
days
Less than 1
day
Less than 1
day
Less than 2
days
Perform Network upgrades as needed
Yes
Yes
Yes
Continue Ever-Green Project
Yes
Yes
Yes
Network up time Yes 99% Yes 99%
99%
Upgrade network
Application upgrades
Less than 10
hours of
outages
Less than 5
hours of
outages
Less than
10 hours
of outages
Less than 5
hours of
outages
Less than 10
hours of
outages/year
Less than 5
hours of
outages
128

PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
Director of Information Technology 1* 1* 1*
Application Specialist 1* 1* 1*
Total
Note: Positions marked with an asterisk
are partially paid from the Water &
Sewer Fund.
2 2 2
INFORMATION TECHNOLOGY
DEPARTMENT
ORGANIZATIONAL CHART
DIRECTOR OF INFORMATION
TECHNOLOGY
APPLICATION SPECIALIST
129

CITY OF RED OAK
FY 2022 BUDGET
INFORMATION TECHNOLOGY
CATEGORIES
BUDGET
FY 2020
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL REQUESTS
FY 2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 149,696 150,811 153,831 152,243 161,559 161,559
BENEFITS 14,594 15,868 15,124 15,436 15,705 15,705
SUPPLIES AND MATERIALS 4,150 2,127 5,950 5,438 3,450 - 3,450
CONTRACTURAL AND MISC SERVICES 182,747 165,540 211,304 189,317 211,304 - 211,304
MAINTENANCE & REPAIR 7,342 5,978 29,785 28,305 29,785 - 29,785
CAPITAL OUTLAY - EQUIPMENT - - - - - 69,600 69,600
115-25 $ 358,529 $ 340,324 $ 415,994 $ 390,739 $ 421,803 $ 69,600 $ 491,403
130

DEPT 115-30 PUBLIC WORKS - STREETS
131

MISSION STATEMENT
To build, maintain, and operate the foundational services needed to sustain the quality of life found only in the City
of Red Oak.
CORE VALUES
ACCOUNTABILITY
As a municipal agency we have the responsibility to provide quality services to the Citizens and Businesses of Red
Oak.
TEAMWORK
Every individual makes important contributions and every job is important. Therefore, we provide the atmosphere
that encourages educated and informed employees. We strive to create a collaborative work environment that
promotes sharing, creativity and the openness to new ideas.
INTEGRITY AND HONESTY
We operate with integrity, holding ourselves to the highest standards of performance, accountability and personal
conduct.
INNOVATION
We continually seek and implement cutting edge procedures and technologies that improve our efficiency and
productivity, and ultimately, make us more a fiscally sound department. Through our proactive research and
application, we will become a state leader and model for municipal public works agencies.
QUALITY
The delivery of quality public works services is critical to a sound infrastructure, the continued economic
development of the City, and the quality of life for citizens. We value and reward performance excellence and
superior leadership.
FUNCTION: STREET MAINTENANCE
To maintain the City’s investment in street infrastructure to provide a safe and serviceable roadway for commuters
through best management practices.
FUNCTION: FLEET MAINTENANCE
To maintain the City’s vehicles to provide the highest standard of safety and efficiency.
FUNCTION: STREET SIGN MAINTENANCE
To maintain the City’s street signs to provide the highest standard of safety and efficiency.
INITIATIVES:
1. Maintain the City’s network of streets.
2. Utilize a designed, planned approach to pavement restorations and maintenance.
3. Extend the useful life of City streets through an effective maintenance plan.
4. Maintain City’s Traffic Control Signage in accordance with TMUTCD standards
132

PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE
STATUS
ACCOMPLISHED
OR TARGET
DATE
Further street sign replacements throughout the major
thoroughfare
Crack-sealing on asphalt and concrete roadways to
improve roadway lives
Implement mowing contract for third party mowing of rightsof-ways
Continuous; 75
Signs Complete
6 Lane Miles
Completed
Complete,
transferred to the
Parks Department
Continuous
September 2021
April 2021
Complete the demolition of the Red Oak Live Oak Ball
Fields
Complete November 2020
Complete a Pavement Condition Assessment 50% July 2021
ADDITIONAL ACCOMPLISHMENTS FY 2021:
Installation of Electrical Conduit at the Ballfields
Demolition of the Football Fields Press Box and Adjacent Building
DEPARTMENT CHALLENGES IN FY 2021:
Product availability and logistical challenges for traffic control products
Staff turn-over of entry level workers – Level of training
Special Projects diverting attention from departmental goals and objectives
133

DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
Improve the City’s
Infrastructure
Implement an Asset Management
Program using an Asset Management
and Work Order Software
% of
Implementation
Complete
100%
Improve the City’s
Infrastructure
Mill and Overlay City Roadways Miles Completed 1.5
Improve the City’s
Infrastructure
Acquire Equipment and Materials
Necessary to Make Traffic Control
Signage In-House
% of
Implementation
Complete
100%
Improve the City’s
Infrastructure
Update Pavement Condition Assessment
based on Maintenance and Inspection
Activities
# of Updates As needed
Develop, Retain and
Attract Quality Staff
Upgrade Existing MWIII Position to a
Crew Leader Position
Complete/
Incomplete
Complete
PERFORMANCE MEASURES
Measure Actual 2020
Estimate
2021
Target 2022
Completed work orders –
Issue Calls addressed- critical
Completed work orders –
Issue Calls addressed- noncritical
Replace and Repair Streets
Miles of streets replaced
< 24 hrs < 24 hrs < 24 hrs
< 72 hrs < 72 hrs < 72 hrs
.25 Miles .25 Miles 1.5 Miles
Repair and replace bridges
Number
repaired - 0
Number
repaired - 0
As Needed
Crack-seal roadways in need 0 8 12
Maintain Traffic Control Signage to current TMUTCD Standards 100 125 150
134

PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
Public Works Director 1* 1* 1*
Public Works Assistant Director 1* 1* 1*
Superintendent 1 1 1
Construction Inspector 1* 1* 1*
Supervisor - Streets 1 1 1
Crew Leader 0 0 1
Maintenance Worker 5 5 4
Public Works Administrative Assistant 1* 1* 1*
Total
Note: Positions marked with an asterisk
are partially paid from the Water &
Sewer Fund.
11 11 11
135

ORGANIZATIONAL CHART
PUBLIC WORKS
DIRECTOR
ASSISTANT PUBLIC
WORKS DIRECTOR
ADMINISTATIVE
ASSISTANT
PUBLIC WORKS
SUPERINTENDENT
PUBLIC WORKS
SUPERVISOR – STREETS
CONSTRUCTION
INSPECTOR
MAINTENANCE WORKERS
136

CATEGORIES
BUDGET
FY 2020
CITY OF RED OAK
FY 2022 BUDGET
PUBLIC WORKS STREETS
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS FY
2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 429,867 401,045 473,408 455,724 495,058 495,058
BENEFITS 127,455 126,999 97,999 127,167 120,758 120,758
SUPPLIES AND MATERIALS 27,550 30,082 27,400 27,230 29,025 - 29,025
CONTRACTURAL AND MISC SERVICES 768,033 704,518 750,678 725,012 715,219 - 715,219
MAINTENANCE & REPAIR 95,015 84,422 108,515 102,868 151,015 2,000 153,015
CAPITAL OUTLAY - - - - - 463,805 463,805
115-30 $ 1,447,920 $ 1,347,067 $ 1,458,000 $ 1,438,001 $ 1,511,075 $ 465,805 $ 1,976,880
137

DEPT 115-31 DEVELOPMENT SERVICES
DEPARTMENT MISSION STATEMENT
Administer the progressive development of the commercial, industrial, and residential areas of the
City, and ensure the planned, orderly development of the City as well as create valuable and
sustainable infrastructure for the citizens of Red Oak.
DIVISIONS & RESPONSIBILITIES:
FUNCTION: ENGINEERING
The department directs and manages the design and construction of all public streets, storm
drainage, water and sewer improvements associated with commercial, industrial and residential
development. We advise and coordinate with Public Works on establishing and updating the master
plans for roadway and utility infrastructure systems as well as all associated design and
construction standards.
PLANNING AND ZONING
The department formulates, supervises and administers community planning efforts as they relate
to the Zoning and Subdivision Ordinances and are guided by the City of Red Oak’s Comprehensive
Plan. Planning efforts include short and long-range planning, land use regulations, annexations
and implementation of the ordinances. We also process development applications, present and
make recommendations of zoning and platting cases to P&Z and Council.
PERMITTING
Review building permit applications to ensure quality in the design and proper application of
currents codes in all buildings and structures.
BUILDING INSPECTIONS
The department strives to create and maintain a safe and healthy environment by reasonable
enforcement of the codes and ordinances, thorough inspections, and to ensure quality in the
construction, and use of properties within the city. We perform inspections for all new construction,
expansion & reconstruction projects and issue Certificates of Occupancy upon satisfactory
completion.
CODE ENFORCEMENT
The department strives to identify and rectify nuisances throughout the City (high grass, junk
vehicles, etc.) on private property as outlined in the Code of Ordinances.
INITIATIVES:
1. Maintain an “on time” customer service standard for building inspections.
2. Maintain an “on time” plan review customer service standard.
3. Maintain staff certification in all disciplines of plan review, inspection, and enforcement.
4. Increase the quality of life for residents by developing the City in greater aesthetic character.
5. Maintain reasonable time frames for civil infrastructure plan review.
6. Educate the public on nuisance codes and help keep the City looking its best.
138

PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED
OR TARGET
DATE
Re-brand departments to “Development Services”. Complete Accomplished
Create platting processes to uniformly apply the new platting
laws.
Complete
Accomplished
Create an interlocal agreement with county for platting in the ETJ. Abandoned Accomplished
Consider updating to the 2018 Building Codes. Completed Accomplished
Update Building permits and applications to include additional
pertinent information.
Completed
Accomplished
Update Development Permits and applications. Completed Accomplished
Develop Zoning and Platting timelines and handouts. Completed Accomplished
Website updates for the department. Completed Accomplished
ADDITIONAL ACCOMPLISHMENTS FY 2021:
• Operated at 100% capacity throughout shutdowns
due to Covid19.
CHALLENGES IN FY 2021:
• Zoning minutiae: Inordinate amounts of staff time is
wasted on explaining trivial details of zoning to
residents and property owners. This is why we are
proposing a Planning Technician position to handle
these low-level, day to day issues so that the
higher level employees can focus on higher level
projects and initiatives.
139

DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
Develop, Retain and Attract
Quality Staff
Hire a Planning Technician
Improve and Expand City
Offices and Other Facilities
Provide tablets to P&Z and run P&Z
100% digitally
PERFORMANCE MEASURES
Measure Actual 2020 Estimate
2021
Target 2022
Maintain an “on time” customer service standard for
building inspections.
Complete On-track On-track
Inspections completed by next business day Complete On-track On-track
Maintain a “on time” plan review
standard.
customer service
Complete On-track On-track
Process residential permits in 10 days or less, commercial
permits in 21 days or less
Complete On-track On-track
Maintain staff certifications and Licensure Complete On-track On-track
Maintain reasonable time frames for Civil infrastructure
review (Largest project to take no more than 30 days to
Review)
Complete On-track On-track
140

PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
City Engineer 1* 1* 1*
Building Official 1 1 1
Planning & Zoning Manager 1* 1* 1*
Planning Technician 0 0 1
Building Inspector 1 1 1
Code Enforcement Officer 1 1 1
Building Permit Tech 1 1 1
Totals
Note:
A position listed with an asterisk is
partially funded from the General
Fund and partially funded from the
Water & Sewer Fund.
6 6 7
ORGANIZATIONAL CHART
CITY ENGINEER
PLANNING & ZONING
MANAGER
CHIEF BUILDING OFFICIAL
PLANNING
TECHNICIAN
BUILDING
INSPECTOR
CODE ENFORCEMENT
OFFICER
PERMIT TECHNICIAN
141

CATEGORIES
CITY OF RED OAK
FY 2022 BUDGET
ENGINEERING & CODE DEVELOPMENT
BUDGET
FY 2020
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS FY
2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 439,583 423,436 420,497 381,301 502,557 502,557
BENEFITS 67,213 71,684 58,792 58,862 59,847 59,847
SUPPLIES AND MATERIALS 19,230 12,012 19,750 15,863 19,750 - 19,750
CONTRACTURAL AND MISC SERVICES 101,535 66,968 107,100 112,494 126,100 - 126,100
MAINTENANCE & REPAIR 3,000 1,526 3,000 2,054 2,000 - 2,000
CAPITAL OUTLAY - - - - - - -
115-31 $ 630,561 $ 575,626 $ 609,139 $ 570,574 $ 710,254 $ - $ 710,254
142

DEPT 115-32 ANIMAL SHELTER
DEPARTMENT MISSION STATEMENT
143
To provide excellent service to all citizens and treat all on an equal basis and to partner with all

citizens to provide help and instruction to train and increase the quality of life of Red Oak.
FUNCTION: ENFORCING CITY ORDINANCES
The Animal Control Department provides response for complaints concerning domestic animals, reptiles
and livestock. The Animal Control Officer is responsible for impounding animals that are stray, abused,
or abandoned, animals needing quarantine which have bitten humans or exhibiting signs of disease.
They are responsible for disposing of dead animals. Animal Control Officers often respond to dangerous
or aggressive animals and require extensive training to safely resolve such matters. They often serve as
the Local Rabies Control Authority and sit on Shelter Advisory Boards required by state law. Enforcing
city ordinances on all types of animal violations.
FUNCTION: ANIMAL ADOPTIONS
Facilitates the animal adoption program, foster program and transfer to other no kill shelters as
appropriate.
FUNCTION: ANIMAL DETENTION
Locates, picks up, and transports strays and runaway animals to the shelter for health observation and
evaluation, in consideration for return to owner, adoption or euthanasia.
INITIATIVES:
1. Initiates, responds and investigates reports of animal violations.
2. Maintain stray free city streets.
3. Reduce violations and the stray populations through education and enforcement.
PRIOR YEAR OBJECTIVES AND STATUS
144

OBJECTIVE STATUS ACCOMPLISHED
OR TARGET
DATE
Provide for the continuance of low cost or free veterinarian
services with a mobile clinic to occur once a quarter or four
times annually for the citizens of Red Oak.
Conduct renovations and expansion of the existing Animal
Shelter to include adoption rooms and common areas with
upgrades to shelter kennel spaces, creating a more open and
inviting space to facilitate additional adoptions.
Complete,
re-evaluating goal
Incomplete,
On-going and the
department is being
assisted by the
public works
department to
acquire bids for
renovations fall of
2021
Maintain a low euthanasia rate by continuing existing programs
and events specified in other goals. Euthanasia rate to stay the
same or decrease by at least 10 percent again.
Complete,
re-evaluating goal
With the ability to
process payments
for adoptions on-site
at the shelter it is
believed that this
goal can be affected
and continued
reduction in rates
will occur.
Conduct two public Adopt-A-than events before the end of this
year.
Incomplete,
Pandemic
restrictions
If remote payments
and paperwork can
be facilitated several
off-site adoption
efforts can occur.
Awaiting direction
from finance on the
ability to take
payments off site.
Update markings, paint and equipment on portable animal trailer
that we acquired through the 1033 program to conduct remote
adoption events.
Incomplete,
This 1033 program
acquired trailer
needs refurbishment
and repair and
maybe facilitated
from vehicle
maintenance or
seizure funds to
make it operational.
ADDITIONAL ACCOMPLISHMENTS FY 2021:
145

ANNUAL Increase or
Decrease
Animals
Euthanized
Animals Returned to
Owners
Animals
Transferred
Animals
Adopted
Animals
Impounded
-66.67% -26.42% -3.59% 43.61% 13.38%
EPARTMENT CHALLENGES IN FY 2021:
2020 Total Call-For-Service 627
ACO CALLS Jan Feb Mar April May June July Aug Sept Oct. Nov Dec
YT
D
202
2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 0 2020 2020
Admin Duties 6 6 22 42 32 30 45 35 1 0 0 0 219
Animal Bite 1 3 0 0 2 0 1 0 2 0 1 1 11
[+ / -]
164
%
267
%
Animal Dead 3 3 7 3 4 7 9 3 0 1 1 0 41 86%
Animal Hazard 2 4 4 4 7 6 6 10 1 0 1 2 47
213
%
Animal in Trap 3 4 3 0 7 3 9 4 1 0 0 0 34
386
%
Animal Loose 19 17 30 11 16 20 28 19 7 1 4 3 175 75%
Animal Welfare 10 6 0 4 2 7 3 13 4 2 1 0 52
108
%
Barking Dog 0 0 2 0 0 0 0 0 1 2 1 0 6
200
%
City Ordinance
Violation 0 0 0 1 0 1 1 0 0 0 0 0 3 50%
Misc. Call Type 0 0 0 0 0 3 0 2 0 0 0 0 5
400
%
Neighborhood
Patrol 2 0 6 10 2 2 5 7 0 0 0 0 34
TOTAL 46 43 74 75 72 79 107 93 17 6 9 6 627
240
%
132
%
146

DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
ENHANCE AND
MAINTAIN PUBLIC
SAFETY
Increase preventative patrols and
conduct public educations events and
possibly collaborate with the city library to
hist the events.
New Goal
PERFORMANCE MEASURES
Measure Actual 2020 Estimate
2021
Target 2022
Increase community education efforts by hosting four 0 4 4
(4) public education initiatives annually about animal
health and wellness. Once a quarter
Increase adoption efforts to promote a 20 %
133 140 160
approximate growth in adoptions with onsite
adoptions and payments
Maintain a low euthanasia rate below 75 animals 50 30 40 – try and
reduce
euthanasia by
20 %
Maintain a high return to owner rate through microchipping
efforts and pet registrations.
53 75 Increase of
15% return to
owner
PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
Animal Control Officers 2 2 2
Total 2 2 2
147
ANIMAL SHELTER DEPARTMENT

ORGANIZATIONAL CHART
DEPARTMENT HEAD -
POLICE CHIEF
ADMINISTRATIVE
LIEUTENANT
2 ANIMAL
CONTROL
OFFICERS
CATEGORIES
BUDGET
FY 2020
CITY OF RED OAK
FY 2022 BUDGET
ANIMAL CONTROL
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS
FY 2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 102,971 85,919 111,057 99,181 109,580 109,580
BENEFITS 22,470 15,889 23,572 22,753 23,939 23,939
SUPPLIES AND MATERIALS 8,630 6,112 8,900 8,845 10,400 - 10,400
CONTRACTURAL AND MISC SERVICES 7,980 3,257 8,130 6,153 9,130 - 9,130
MAINTENANCE & REPAIR 2,000 1,175 2,200 1,779 3,000 - 3,000
MISC CHARGES - - - - - - -
SOFTWARE MAINTENANCE - - - - - - -
CAPITAL OUTLAY - NON CAPITAL - - - - - - -
CAPITAL OUTLAY - CAPITAL ITEMS - - - - - - -
115-32 $ 144,051 $ 112,352 $ 153,859 $ 138,711 $ 156,049 $ - $ 156,049
148

DEPT 115-45 MUNICIPAL COURT
MISSION STATEMENT
It is the mission of the Red Oak Municipal Court to provide an accessible legal forum for individuals to have
their court matters heard in a fair and efficient manner, while providing a high level of integrity, professionalism
and customer service.
FUNCTION: FILE & ADJUDICATE CLASS C MISDEMEANORS
The purpose of the Municipal Court is to file and adjudicate Class C Misdemeanors within the Court’s jurisdiction
and the issuance of warrants. The Municipal Court’s primary function is to process Class C offenses filed by the
Police Department, Fire Marshal, Code Enforcement, Animal Control and Citizen Complaints which are alleged
to have occurred within the territorial limits of the City of Red Oak. These include charges filed under the Texas
Transportation Code, Penal Code, Alcoholic Beverage Code, Health and Safety Code, Education Code and the
Red Oak Code of Ordinances. The City of Red Oak Municipal Court became Court of Record October 1, 1999.
INITIATIVES:
1. The court administrator will review with the Judge the current warrant payment plan requirements and
procedures and the need to create and implement a more effective, consistent, collection process.
2. Continue to strengthen procedures, policies, technology, and quality of services the court provides to the
citizens.
3. Open court available to those needing to speak with the Judge before trial date.
4. Provide supportive resources to defendants that may help prevent recidivism.
5. Ensure that citation and payment information available to defendants at the window and on the court
webpage is clear and understandable.
6. Review safety measures in the courtroom and lobby to protect staff and the citizens during court dockets.
149

PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED
OR TARGET
DATE
Improve warrant collections. Ongoing Clerk makes
monthly calls to
resolve cases in
warrant status.
Starting November 2019, the Municipal Court added an additional
means for citizen’s to rectify their citations. Defendants are now able to
request a Deferral Disposition or a Driving Safety Course online. These
two options will prevent convictions from being reported on the
defendant’s driving record. Having the ability to access these options
online is convenient for those who may be unable to appear in person
by their due date.
Completed
Accomplished.
Since this option
went into effect, the
court has been
successfully
processing request
weekly.
Court administrator will schedule with the Judge and City Marshal a
Warrant Resolution Open Docket Day, at least once a quarter, in an effort
to improve warrant collections.
Re-evaluating
The court will focus to improve customer service, employee supervision
and maintain leadership and loyalty to the community that we serve.
Ongoing
Engage with staff to
ensure all
customers are
treated fairly.
Ensure the safety of everyone at the municipal court and in the court
office. Place additional signage at the entrance of the courtroom and
court office door stating that anything considered to be a weapon or
deemed unacceptable by the security staff will be confiscated.
Completed
Information placed
in building to
promote safety for
all.
Court deposits are entered in the STW software daily by the court
administrator or the deputy court clerk.
Completed
This allows finance
department to have
detailed information
to the court daily
transaction reports.
150

ADDITIONAL ACCOMPLISHMENTS FY 2021:
• The municipal court was able to scan old court
jackets into system. This has allowed files to be
electronic documents while maintaining past due
files. Defendants are now able to sign court forms
electronically as well. We have found this to be
very convenient and effective especially for those
that are unable to appear in person.
• DEPARTMENT CHALLENGES IN FY 2021:
Challenges were faced with serving of summons and
warrants due to no in-person contact.
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
Enhance the Quality of
Life through Projects
Offer intervention and prevention
programs for intense offenses.
In progress
Enhance the Quality of
Life through Projects
Partner with local business to allow
indigent defendants to perform
community service to satisfy court fees.
In progress
Improvement of customer
communications
Defendants will be notified by text
message of upcoming court dates and
payments that are due.
In progress
Improve Long Term
Financial
Court will offer amnesty program that will
reduce collection fees on active warrants.
In progress
Quality Staff
Attend training sessions to enhance court
knowledge and improve job performance.
Ongoing
151

PERFORMANCE MEASURES
Measure Actual 2020 Estimate
2021
Target 2022
Purging of cases 10 years & older without pleas 5% 15%
30%
Defendant Zoom calls with Judge 452
525 540
Online Deferred Request
Online Driving Safety Request
96 180
95 70
205
100
Warrant Clearance 1394 1250 1275
PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
Municipal Court Administrator 1 1 1
Court Clerk 1 1 1
Total 2 2 2
ORGANIZATIONAL CHART
DEPARTMENT
HEAD - DIRECTOR
OF FINANCE
MUNICIPAL
COURT
ADMINISTRATOR
COURT CLERK
152

CATEGORIES
BUDGET
FY 2020
CITY OF RED OAK
FY 2022 BUDGET
MUNICIPAL COURT
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS
FY 2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 144,379 115,583 145,669 130,436 144,385 144,385
BENEFITS 29,955 33,027 32,198 32,785 33,505 33,505
SUPPLIES AND MATERIALS 8,650 3,348 8,650 2,431 6,950 - 6,950
CONTRACTURAL AND MISC SERVICES 237,750 163,557 95,450 117,017 135,450 - 135,450
MAINTENANCE & REPAIR 2,000 483 2,000 562 1,000 - 1,000
CAPITAL OUTLAY - EQUIPMENT - - - - - - -
115-45 $ 422,734 $ 315,998 $ 283,967 $ 283,231 $ 321,290 $ - $ 321,290
153

DEPT 115-55 HUMAN RESOURCES
VISION STATEMENT
The Human Resources Department is committed to optimizing our most valuable assets, our human
resources, by ensuring that every aspect of the employment relationship is a positive experience for
both the City and the employee.
MISSION STATEMENT
It is the mission of the Human Resources Department to provide excellent customer service to our
most valuable resource, our employees, and to provide support to City Management Staff through the
development of policies, programs and services that contribute to and reflect our vision by:
• Ensuring that employees are treated fairly and equally while complying with employment and labor
laws.
• Maximizing the value of a diverse workforce by recruiting, hiring and promoting the best-qualified
people.
• Ensuring employees receive a competitive salary and benefits package, and a safe and
discrimination/harassment free work environment.
• Realizing the full potential of our workforce by identifying and providing training, development &
advancement opportunities.
FUNCTION: EMPLOYEE RECORDS & INFORMATION MANAGEMENT
Retention and protection of documents and information related to employees, in support of their
employment, including:
• Application, Resume, Personal Identification
• Payroll and status changes
• Training & Education
• Performance & Discipline
• Benefit enrollment & participation
• Termination documents
FUNCTION: TIMEKEEPING
Maintains employee information in TimeClock Plus timekeeping system, assisting employees and
managers with scanning errors and time records.
FUNCTION: POLICIES & PROCEDURES
Reviews and updates employee handbook as required, ensuring policies and practices meet federal,
state and local personnel laws.
FUNCTION: JOB & WAGE CLASSIFICATION
Create and maintain the City’s job classification plan that lists all active positions and wages, based on
accurate job analysis and salary surveys and includes the creation of accurate job descriptions.
FUNCTION: STAFFING
Maintains Applicant Tracking system by creating and posting approved, budgeted, job requisitions.
Tracks applicant responses, reviews selected candidate 154 qualifications, schedules pre-employment and
new hire activities, conducts background checks.

FUNCTION: TRAINING
Maintains Local Gov U Training system with employee information, identifies training needs, schedules
training sessions and tracks training completion.
FUNCTION: SAFETY
Promotes safe work practices, reviews and files claims for work-related accidents & property claims,
tracks departmental safety and encourages continuous improvement to identify and resolve safety
issues.
FUNCTION: EMPLOYEE BENEFITS
Maintains Benefit Enrollment system, provides oversight and administration of employee benefit plans
including; the annual RFP process to evaluate insurance carrier bids, negotiate benefit coverage and
premiums, suggests changes to and implements new benefit plan options, organizes and conducts
annual open enrollment period and provide customer service to resolve employee benefit issues.
Tracks annual plan utilization rates and evaluates effectiveness of plan design.
FUNCTION: COMPLAINTS & GRIEVANCES
Provides guidance to employees on the complaint resolution process; accepts, reviews and processes
written complaints according to City policy.
FUNCTION: WAGES
Regularly reviews employee salaries in comparison to market wages and other municipal wage plans
to ensure competitive wage packages. Reviews and conducts audits of employee wages to ensure
pay rates are in line with step pay plans.
155

PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED
OR TARGET
DATE
Focus on increasing employee morale by implementing a
mid-year event or program for employees. This program can
be implemented at a minimal cost that would show
employees that we appreciate the service that they provide
to the citizens of the City of Red Oak.
Complete
Accomplished
Increase communication and explanation of all benefit plans
and options available to employees during the annual open
enrollment period and new hire orientation. Strive to offer
employees the best benefit package available based on the
proposals that are received during the RFP process.
Complete
Accomplished
Continue core compliance training City-wide for employees
through Local Gov U portal and other training resources.
Prepare an annual training plan for the next calendar year for
employees, supervisors and directors.
Ongoing
Accomplished
Review and update the City Safety & Risk Prevention Plan.
Create a safety committee review board for accidents and
injuries that occur. This will reduce and promote risk
prevention to the workplace
Ongoing
Review and update
will occur after city
personnel policies
are updated.
Complete an audit on all I-9 forms and documents to
ensure we are in compliance with the law.
Complete
Accomplished
Designate an ADA Coordinator for the city and create a
complaint process for citizens to complete if there is a need
for any special accommodations. Discuss the creation of a
transition plan for the City to implement that will be an
ongoing process and new regulations are implemented.
Review and update City Personnel Policies to ensure they
are up to date with federal and state laws and regulations.
Update the process for annual performance reviews with
step-by-step instructions, defined scoring rubric and ensure
competences being reviewed on match the employee’s
position. Training will be provided to all supervisors and
directors on how to complete annual performance reviews.
Ongoing October 2021
Ongoing January 2022
Ongoing January 2022
156

Review and update of all City job descriptions. After the
update is completed, employees will have access to all job
descriptions through a shared network folder. Employees will
receive a copy of their new job descriptions to review and
sign. Job descriptions will then be maintained and updated
when the position is vacated and is advertised for applicants.
Ongoing
All positions that
were posted this
year were updated
prior to posting the
vacancy.
Create electronic fillable forms for all human resources and
payroll forms that are currently used. These templates will
include and allow electronic workflow approvals to increase
time efficiency for processing.
Completed
Accomplished
Organize and update permanent employee personnel files. Completed Accomplished
ADDITIONAL ACCOMPLISHMENTS FY 2021:
• Increased employee morale by hosting employee appreciation
events during the fiscal year despite the challenges by COVID
restrictions.
DEPARTMENT CHALLENGES IN FY 2021:
• COVID-19 Global Pandemic- COVID-19 presented new
challenges in managing employee records relating to the virus,
federal law updates, continuously informing the organization of
the updates and changes.
• Limited staffing in the Human Resources department to assist
with the growing workforce.
DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
Develop, Retain and
Attract Quality Staff
Expand recruitment city-wide to outside
organizations such as involvement in job
fairs, community events, and local
resources.
Increase in
qualified applicants
January 2022
Develop, Retain and
Attract Quality Staff
Supervisor/Manager city-wide training
program
Training and
Development
Program
March 2022
157

PERFORMANCE MEASURES
Measure Actual 2020 Estimate
2021
Target 2022
Employee Turnover 1.59% 1.59% 1.59%
Workers Compensation Claims 2 3 3
Number of Vacant Positions Posted 22 15 15
Applications received and processed for vacant
positions
1267 1200 1300
Benefit programs managed for employees 14 18 19
PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
Human Resource Director 1* 1* 1*
Human Resource Analyst 0 0 0 1*
Total
1 1 2
Note: Positions marked with an asterisk are
partially paid from the Water & Sewer Fund.
Part-Time Positions
Human Resources Assistant 1 1 0
Total 1 1 0
ORGANIZATIONAL CHART
HUMAN RESOURCES
DIRECTOR
P/T HUMAN RESOURCES
ASSISTANT
158

CATEGORIES
BUDGET
FY 2020
CITY OF RED OAK
FY 2022 BUDGET
HUMAN RESOURCES
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS FY
2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 105,844 108,938 106,756 101,518 144,082 144,082
BENEFITS 10,774 12,886 10,037 8,678 10,157 10,157
SUPPLIES AND MATERIALS 2,050 1,388 1,900 1,778 1,900 - 1,900
CONTRACTURAL AND MISC SERVICES 31,190 23,377 52,470 73,622 99,275 - 99,275
MAINTENANCE & REPAIR 200 - - - 500 - 500
CAPITAL OUTLAY - EQUIPMENT - - - - -
115-55 $ 150,058 $ 146,589 $ 171,163 $ 185,596 $ 255,914 $ - $ 255,914
159

DEPT 115-60 ADMINISTRATION DEPARTMENT
MISSION STATEMENT
City Administration is responsible for the overall supervision of operations and activities within the City
of Red Oak and includes the City Manager, Assistant City Manager and Executive Assistant to the City
Manager. Its mission is to ascertain that all laws, ordinances, and policy directives of the City Council
are adhered to and that City services are directed toward achieving the goals established by Council.
FUNCTION: CITY COUNCIL CONSULTATION
Consult and advise the City Council on technical operations and policy matters while maintaining a
nonpolitical viewpoint.
FUNCTION: MANAGEMENT AND BUDGET ANALYSIS
Provide oversight and guidance to departmental directors to ensure policies and procedures are in line
with City Council directives.
FUNCTION: MANAGEMENT OF CITY OPERATIONS
Provide oversight and guidance to departmental directors to ensure policies and procedures are in line
with City Council directives.
INITIATIVES:
1. Promote process improvements that increase efficiency and effectiveness.
2. Provide exceptional services and enhance the City’s reputation as a high performing organization
that cultivates a desirable quality of life.
3. Foster city-wide economic and fiscal sustainability.
PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED
OR TARGET
DATE
Ensure City Council is well informed when making
decisions and creating policy.
In Progress
Ongoing
Successfully implement City Council policy directives. In Progress Ongoing
Identify and plan for the future needs of the organization and
community.
In Progress
Ongoing
Be responsive to citizens’ needs and issues. In Progress Ongoing
160

DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
Improve City Facilities
Oversee renovation of Live Oak
Municipal Center
Construction
completion
100%
Promote Quality of Life;
Operational and
Financial Sustainability
Adoption of Comprehensive Plan
update and Parks Master Plan
City Council adoption 100%
PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
City Manager 1* 1* 1*
Assistant City Manager 1* 1* 1*
Economic Development Director 1 1 1
Communications Manager 1** 1** 1**
Executive Assistant 1 1 1
Total
Note: Positions marked with an asterisk
are partially funded from the Water &
Sewer Fund. Position with two asterisks
is partially funded from the Water &
Sewer Fund and the Tourism Fund.
5 5 5
161

ORGANIZATIONAL CHART
CITY MANAGER
ASSISTANT CITY MANAGER
ECONOMIC DEVELOPMENT
DIRECTOR
COMMUNICATIONS
MANAGER
EXECUTIVE ASSISTANT
CITY OF RED OAK
FY 2022 BUDGET
ADMINISTRATION
CATEGORIES
BUDGET
FY 2020
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS
FY 2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 540,241 532,405 611,311 547,223 660,974 660,974
BENEFITS 72,909 68,864 69,100 64,599 81,153 81,153
SUPPLIES AND MATERIALS 8,550 5,492 6,200 20,599 6,800 - 6,800
CONTRACTURAL AND MISC SERVICES 127,000 99,312 104,600 66,947 108,875 - 108,875
MAINTENANCE & REPAIR 1,500 1,283 8,400 8,205 8,900 - 8,900
CAPITAL OUTLAY - EQUIPMENT - - - - - - -
115-60 $ 750,200 $ 707,356 $ 799,611 $ 707,573 $ 866,702 $ - $ 866,702
162

DEPT 115-61 OFFICE OF THE CITY SECRETARY
163

STAFF:
Caryn Stevens, TRMC, City Secretary
Lori McGlothlin, Executive Assistant / Deputy City Secretary
Vacant, Administrative Assistant, Tourism
Brittany Dotsy, Event Worker
Jeff Lincks, Event Worker
Kelli Newton, Event Worker
CITY OF RED OAK MISSION STATEMENT
To embrace progress and the future while effectively managing growth and development and
preserving the City of Red Oak’s heritage and quality of life. To facilitate the improvement of
and enhance the quality of life for all citizens with the efficient delivery of services.
DEPARTMENTAL MISSION STATEMENT
To proactively act as a progressive administrator of municipal clerical duties and legal records
entrusted to the Office of the City Secretary in order to enhance delivery of superior customer
service to our diverse clientele citywide.
VISION
The Office of the City Secretary is an office of trust that champions democratic principles and
serves as a vigilant guardian of public information and records.
VALUES
1. Pride – We are proud to serve the citizens of Red Oak. We take pride in high‐quality public
service. We value the public’s right to know about and participate in their local government. We
are responsible with information, assets, and resources to earn public confidence.
2. Respect – We value mutual respect. We earn respect by showing respect. We are open to
diverse ideas, beliefs and opinions.
3. Authenticity – We build positive relationships through competency, genuineness and reliability.
4. Integrity – We practice integrity and responsibility in our actions. We conduct our business
professionally and ethically. We understand our responsibilities and are accountable for our
actions. We believe integrity and honesty are the foundations of trust.
5. Dedication – We are dedicated professionals and leaders. We are committed to continuous
learning and improvement. We are proactive in anticipating customer needs.
6. Excellence – we are committed to service excellence. We are efficient, accurate, and prompt
in delivering services. We are helpful, courteous, and knowledgeable.
FUNCTION: RECORDS MANAGEMENT
This responsibility includes the legal liability associated with tasks that involve enormous legal
accountability for a local government.
FUNCTION: PUBLIC INFORMATION
Thousands of individuals and entities are requesting hundreds of thousands of pieces of public
information for a variety of reasons, and state and federal laws dictate that public information be
made available to those who request such information.
FUNCTION: DATA STORAGE ANALYSIS
This role manages the current and future data storage and archival needs of the City.
164

FUNCTION: ELECTIONS
This can include such duties as ensuring that polling places meet standards of accessibility;
distributing election supplies and equipment; obtaining lists of registered voters; preparing ballots
in the manner dictated by law; processing applications from potential candidates for elected office;
properly publicizing elections and results of elections; and properly recording necessary
information from the election with state officials.
INITIATIVES:
1. Serve as the liaison between the City’s administration and the elected officials.
2. Prepare City Council agendas and gives notice of City Council meetings;
3. Keep an accurate account of the minutes of such proceedings; enroll all laws,
resolutions, and ordinances approved by the City Council;
4. Keep the corporate seal of the City; countersign and notarize, as applicable, all
commissions, licenses, and contracts issued by the City;
5. Coordinate and administer the conduct of all regular and special city elections;
6. Process all requests for public information according to state guidelines; conduct
the annual appointments of all City Boards, Commissions, and Committees;
7. Provide general public service information to citizens and assist visitors to the
City.
PRIOR YEAR OBJECTIVES AND STATUS:
OBJECTIVE
Promote excellence and professionalism within the City
Secretary, Executive Assistant/Deputy City Secretary and
Tourism Administrative Assistant positions by promoting and
sharing knowledge and best practices relative to ethical and
efficient municipal government. Membership to TMCA by
City Secretary and Executive Assistant/Deputy City
Secretary; offer educational programs for seasoned
employees who wish to enhance their advanced leadership
and managerial skills; provide the career‐building necessary
for each position to perform as leaders of the City and to
portray a professional image with proper business etiquette.
Post agendas in a timely manner that is compliant with state
law; monitor board members’ 90‐day compliance with the
Open Meetings Act training requirements; fill vacant board
positions within 90 days.
Manage, review, and distribute open records requests to
appropriate departments within 24 hours of receiving them;
monitor response times consistent with the Attorney
General’s regulations.
STATUS
Accomplished and
Ongoing
90% complete
90% complete
165

Create, maintain, and update city‐wide records control
schedules and department‐specific control schedules for
departments; train departments on records transfer;
administer storage of documents and provide reference
services for tape, photo, and file‐based city records;
coordinate destruction process for all departments annually;
protect vital records through electronic storage.
Monitor timeliness and compliance/accuracy of agenda
packet items submitted for City Council review; execute
pending contract within 60 days.
Submit ordinances for newspaper publication and to Franklin
Legal Publishing within required timeframe of adoption by
council; codify adopted ordinances quarterly.
Provide opportunities for City Secretary, Executive
Assistant/Deputy City Secretary and Tourism Administrative
Assistant to attend educational seminars and training
relevant to their positions.
Ensure staff is fully cross‐trained; define core competencies;
implement a departmental plan that ensures leadership
readiness.
25% complete
Accomplished and
ongoing
85% complete
Accomplished and
ongoing
50% complete
DEPARTMENTAL CHALLENGES IN FY 2021:
We faced several challenges during this fiscal year, none more difficult than the COVID-19
pandemic and the devastating loss of our city secretary, Dana Argumaniz. Despite these
unfortunate and sorrowful events, we have proven resilient and have persevered, finding new
ways to function and fulfill the duties and responsibilities that come with this office.
166

DEPARTMENTAL OBJECTIVES FOR BUDGET – FISCAL YEAR 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE MEASUREMENT
METHOD
TARGET FY 2022
Provide updated training
and materials for records
management - retention to
all departments
Draft, distribute and implement
procedures and forms for records
management
% of completion 50% of completion
of update to all
records
Provide ability to access all
permanent and vital
documents to city staff.
Reintroduce and implement
Documation Software System
% of completion 50% of completion
vital documents into
system
ORGANIZATIONAL CHART
CITY SECRETARY
EXECUTIVE ASSISTANT /
DEPUTY CITY SECRETARY
TOURISM
ADMINISTRATIVE
ASSISTANT
167

CATEGORIES
BUDGET
FY 2020
CITY OF RED OAK
FY 2022 BUDGET
CITY SECRETARY
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS FY
2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 57,024 60,902 58,577 37,449 55,995 55,995
BENEFITS 5,945 6,808 5,967 4,273 6,452 6,452
SUPPLIES AND MATERIALS 5,100 2,411 5,550 2,655 3,800 - 3,800
CONTRACTURAL AND MISC SERVICES 39,090 32,427 51,715 27,805 47,400 - 47,400
MAINTENANCE & REPAIR 400 - 400 400 400 - 400
CAPITAL OUTLAY - EQUIPMENT - - - - - - -
115-61 $ 107,559 $ 102,548 $ 122,209 $ 72,582 $ 114,047 $ - $ 114,047
168

115-62 FINANCE DEPARTMENT
MISSION STATEMENT
To provide good stewardship of public resources through sound financial management practices to
ensure fiscal responsibility and sustainability. To provide excellent customer service to both internal
(Council and employees) and external (Citizens and vendors) customers of the City of Red Oak, while
striving to improve the efficiency and performance of day-to-day operations of the Finance Department
and Finance related activities throughout all City departments. To continue to improve the overall
image of the department by equipping employees with the tools and opportunities to excel in providing
assistance and/or financial or budgetary information to our customers in a courteous, timely, and
efficient manner.
CORE VALUES
• Integrity – doing what is right
• Accountability – doing what we say we will do and communicating with others
• Excellence – doing things the right way or quickly correcting mistakes
FUNCTION: FINANCE
The Finance department is responsible for safeguarding the assets of the City, preparing and reporting
financial statements, recording accounting transactions in accordance with Generally Accepted
Accounting Principles (GAAP) and standards set by the Governmental Accounting Standards Board
(GASB), maintaining the City’s bond rating on all outstanding debt, facilitating an annual financial audit,
preparing and monitoring the City’s annual budget, preparation of the annual budget document,
processing of accounts payable and payroll, maintaining the fixed assets of the City, and for all banking,
investing, treasury, and financing functions for the City.
INITIATIVES:
1. To provide Excellent Customer Service that is courteous, timely, and efficient.
2. To ensure that the funds of the City and of our customers are safeguarded by preparing, updating
and implementing effective internal controls and segregation of duties, as needed, and by crosstraining
employees.
3. Prepare a Comprehensive Annual Financial Audit Report that meets the Government Finance
Officer Association standards for the Certificate of Achievement for Excellence in Financial
Reporting Award and submit CAFR for award.
4. Prepare a Budget that meets the Government Finance Officer Association standards for the
Distinguished Budget Presentation Award and submit budget for award.
5. To complete special projects, internal audits, and forecast future trends, in a timely manner, as
needed and requested by City management.
169

PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED
OR TARGET
DATE
Work with Human Resources Department to successfully
implement TimeClock Plus Timekeeping System for increased
payroll accuracy.
RE-EVALUATING GOAL
Review financial policies and procedures. INCOMPLETE/WORKING 10/2021
Update department webpage on the City’s website to improve
transparency and provide better customer service.
COMPLETED – ADDED
PUBLIC PURCHASE
AND UNCLAIMED
PROPERTY
11/2020
Complete Financial software conversion to Incode 10. INCOMPLETE/WORKING 10/2021
ADDITIONAL ACCOMPLISHMENTS FY 2021:
• Received the Government Finance Officers Association (GFOA) Distinguished
Budget Presentation Award
• Received the GFOA Certificate of Achievement for Excellence in Financial
Reporting.
• Reaffirmed AA/AA- bond rating from Moody’s and Standard & Poor’s.
• Completed the FY 2020 annual audit and received an unmodified (clean) audit
opinion.
• Implementation of P-Cards
• Implementation of new processes to align with
Purchasing requirements and Software Conversion
DEPARTMENT CHALLENGES IN FY 2021:
• All department personnel have worked very hard on
the software conversion to enter and check data,
implement processes that require change, and assist
departments with their processes.
• As the City grows and has additional projects and
purchasing is de-centralized, Finance struggles to
implement updated policies and processes and review
contracts and bids to ensure competitive purchasing
and other purchasing guidelines are followed.
170

DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
Improve Long-Term
Financial Stability
Receive Award for Excellence in
Financial Reporting
Yes
Yes
Improve Long-Term
Financial Stability
Receive Distinguished Budget Award Yes Yes
Improve Long-Term
Financial Stability
Cross-Train Within the Department Processes All
Improve Long-Term
Financial Stability
Provide Manuals and Training for City
Departments
Department Entry
Invoices,
Timesheet Entry
PERFORMANCE MEASURES
Measure Actual 2020 Estimate
2021
Target 2022
Invoices Paid within 30 Days 98% 98%
100%
Month End Close Completed within 10 Days of Month
End
90%
90% 100%
PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
Director of Finance 1* 1* 1*
Assistant Director of Finance 1* 1* 1*
Purchasing Manager 0 0 1
Senior Accountant 1* 1* 1*
Payroll Administrator 1* 1* 1*
Accounting Technician 1* 1* 1*
Total
Note: Positions with an asterisk are
partially funded from the Water & Sewer
Fund.
5 5 6
171

ORGANIZATIONAL CHART
DIRECTOR OF
FINANCE
ASSISTANT
DIRECTOR OF
FINANCE
PURCHASING
MANAGER
MUNICIPAL
COURT DEPT
UTILITY
BILLING
DEPT
SENIOR
ACCOUNTANT
PAYROLL
ADMINISTRATOR
ACCOUNTING
TECHNICIAN
CITY OF RED OAK
FY 2022 BUDGET
FINANCE
CATEGORIES
BUDGET
FY 2020
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS FY
2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 193,610 181,141 191,775 179,636 288,910 288,910
BENEFITS 22,889 17,787 21,024 19,915 31,747 31,747
SUPPLIES AND MATERIALS 8,800 4,111 8,800 5,803 8,800 - 8,800
CONTRACTURAL AND MISC SERVICES 109,305 102,021 111,540 119,078 138,441 - 138,441
MAINTENANCE & REPAIR 1,000 10 1,000 764 1,000 - 1,000
CAPITAL OUTLAY - EQUIPMENT - - - - - - -
115-62 $ 335,604 $ 305,070 $ 334,139 $ 325,196 $ 468,898 $ - $ 468,898
172

DEPT 115-70 PARKS AND RECREATION
173

MISSION STATEMENT:
To develop and maintain a park and recreation system that will enhance the quality of
life in our community by providing recreational and leisure opportunities with
FUNCTION: Planning
The department formulates, supervises, and administers community planning efforts as they relate to the
development of parks and recreation. The Parks, Recreation, and Trail’s master plan serves as a framework to guide
the development of the department.
exceptional customer service.
FUNCTION: Maintenance
The department is responsible for the preventative and routine maintenance of the facilities, parks, and
associated equipment entrusted to the department. Maintenance plays a crucial role to insure the perpetual and
continual function and operation of the parks, trails, and recreational services provided by the department. High
level maintenance is crucial to exceed the expectations of the community while keeping our visitors safe.
FUNCTION: Development
The Department will perpetually seek way to come up with innovative and new ideas and approaches to Parks and
Recreation. The community-based needs assessment will be provided by the 2020 Parks, Recreation, and Trails
Comprehensive Master Plan. Providing new facilities and amenities will be guided by the master plan. The
youthfulness of the department will not overshadow the ability to provide new and exciting recreational facilities,
trails, and parks. A function of the department is to identify, prioritize, and develop amenities for the people of Red
Oak.
FUNCTION: Essential Services
The Parks and Recreation Department provides many forms of essential services for the community. Just as water,
sewer, and public safety are considered essential public services, parks and recreation services are vitally
important to establishing and maintaining the quality of life in a community, ensuring the health of families and
youth, and contributing to the economic and environmental well- being of a community and a region.
FUNCTION: Community Engagement
Community engagement is the process of working collaboratively with individuals and groups to achieve specific
goals. For parks and open spaces, community engagement allows mayors and public officials to directly involve their
constituencies in the ongoing design, planning and management of these resources. This process results in informed
and engaged residents that feel better connected to their communities. While sometimes contentious, but more
often productive and rewarding, community engagement is an essential ingredient of making successful urban open
space.
174

Vision Statement: We envision an innovative, inclusive, and interconnected system of
parks and recreation services that promotes leisure, recreation, health, and a sense of
community as integral to a high quality of life.
Core Values: Core values are internal beliefs and qualities treasured by the community.
These shared beliefs form a philosophy to guide the City’s parks and recreation services.
• Health & wellness- mental and physical health, activity, stress reduction
• Conservation & stewardship- sustainability, natural resource protection, asset management, green
infrastructure, resource conservation
• Inclusiveness & equity- fairness in resource allocation, opportunities and services for people of
different ages, cultures, interests, languages and abilities
• Diversity- respect for different languages, cultures and peoples, variety in recreation opportunities to
respond to diverse community needs
• Economic vitality- prosperity, economic vibrancy and health, accountability, fiscal responsibility,
community development
• Accessibility & connectivity- interconnected trails and pathways, close-to-home parks,
walkable/bikable neighborhoods, accessible facilities and services to people of different abilities
• Community engagement- informed and engaged residents, involved residents and neighbors
• Social cohesion- socially interconnected through community events, neighborhood programs and
public gathering spaces
• Community vibrancy & livability- sense of place/community identity, integration of
arts/culture/history, attractive open space and gateways, park activation
• Family-friendliness- opportunities for youth development, lifelong learning, multi- generational
activities
175

Social Importance
• Parks are a tangible reflection of the quality of life in a community. They provide identity for citizens
and are a major factor in the perception of quality of life in a given community. Parks and recreation
services are often cited as one of the most important factors in surveys of how livable communities are.
• Parks provide gathering places for families and social groups, as well as for individuals of all ages and
economic status, regardless of their ability to pay for access.
• An ongoing study by the Trust for Public Land shows that over the past decade, voter approval rates for
bond measures to acquire parks and conserve open space exceeds 75%. Clearly, the majority of the
public views parks as an essential priority for government spending.
• Parks and recreation programs provide places for health and well-being that are accessible by persons
of all ages and abilities, especially to those with disabilities.
• Access to parks and recreation opportunities has been strongly linked to reductions in crime and to
reduced juvenile delinquency.
• Parks have a value to communities that transcend the amount of dollars invested or the revenues
gained from fees. Parks provide a sense of public pride and cohesion to every community.
PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED
OR TARGET
DATE
Establish the fess and add to schedule for Sports Facility
rentals
Complete May 2021
Complete the Red Oak Baseball and Softball Complex 95% Complete June 2021
Implement Licensing agreements with Red Oak Football,
Baseball/Softball, and Soccer Associations to provide
recreational youth sports.
Complete February 2021
Complete and open the Hargrove Playground and Splash Pad Complete June 2021
176

ADDITIONAL ACCOMPLISHMENTS
FY 2021:
• 2021 Parks and Recreation grew to a staff of Four full-time employees
• Purchased equipment to meet the needs of the department for the 2021 Situation
• Opened a new Multi-Use Field
• Established relationships with all three sports leagues in Red Oak
• Developed and implemented a fee structure for facility use
• Made it through the year of COVID without any major disruptions
• Opened the Red Oak Baseball and Softball Complex for the people of Red Oak to begin playing in
their hometown
• Navigated through the complexities of a Parks and Recreation Master Planning Process
• Set the ground work for the next generation to have high quality facilities in Parks
• Set the bar higher for the expectations in the quality of the Parks and level of service
DEPARTMENT CHALLENGES IN FY
2021:
• COVID; need I say more?
• All new staff and limited institutional knowledge of Red Oak’s Operating procedures
• Constantly having to anticipate the next issue and challenge with all the new facilities
• Dealing with a growing city and being able to adapt to constant change
• Limited staff in a growing city that has to utilize what resources have available. Our department
must multi-task in numerous ways to allow the department to meet our goals
• Putting a new department together has a great deal of challenges as we are fresh and we want
to serve the needs of the community at a high level
• Hiring new staff has been a challenge for all department and parks is not immune to this
challenge. Finding staff that has the necessary skills and that is able to meet the challenges of
our city is difficult especially with COVID.
177

DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
Enhance and maintain
public safety
Develop procedures for each park and
make a checklist for consistency
% of completion Complete and
useable
Enhance the quality of life
through Parks and other
Projects
Implement Turf Maintenance Program % implemented Finalize the
program
Enhance the quality of life
through Parks and other
Projects
Implement portions of the Master Plan for
Parks and Recreation
Number of
attainable
objectives from the
delivered
objectives
TBD- Maximize
the number of
attainable
objectives for
2022 once the
plan is delivered
Enhance the quality of life
through Parks and other
Projects
Implement 2 programs per quarter.
Programs such as Movies in the Parks
and Touch-A-Truck
Number of events
implemented
6 new program
dates
Enhance the quality of life
through Parks and other
Projects
Seek Partners for Recreational Programs
Number of
Programs
sponsored with
partners
1 partner for each
program
Enhance
economic
development
Maximize the efficiency and add
tournaments to the Red Oak Baseball
and Softball Complex
Number of large
Tournament events
10 Thirty + team
tournaments
178

PERFORMANCE MEASURES
Measure Actual 2020 Estimate
2021
Target 2022
Safety- No time loss due to injuries 0 0 0
Maximize the number of Baseball/Softball
Tournaments (with 30 or more teams)
0 3 6
Add Leisure Activity: Movie in the Park Events 0 2 4
Survey and Polls to determine post-event
satisfaction
Number of feet to be added to the trails and
walkways
0 2 8
0 0 2,500
Baseball/Softball Tournaments 0 4 6
PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
Parks and Recreation Director 1 1 1
Supervisor 1 1 1
Parks and Recs Admin 0 0 1
Maintenance Tech 2 2 4
Total 4 4 7
179

ORGANIZATIONAL CHART
DEPARTMENT HEAD -
DIRECTOR OF PARKS
AND RECREATION
PARKS AND
RECREATION
SUPERVISOR
PARKS AND
RECREATION ADMIN
4 MAINTENANCE
TECHNICIANS
CATEGORIES
BUDGET
FY 2020
CITY OF RED OAK
FY 2022 BUDGET
PARKS & RECREATION
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS FY
2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES 240,710 182,360 266,734 258,919 396,809 396,809
BENEFITS 45,840 35,088 38,246 60,722 74,022 74,022
SUPPLIES AND MATERIALS 27,000 7,278 39,650 39,690 41,550 4,260 45,810
CONTRACTURAL AND MISC SERVICES 12,000 16,023 56,860 47,620 160,225 - 160,225
MAINTENANCE & REPAIR 151,040 135,474 146,225 117,358 146,175 15,000 161,175
CAPITAL OUTLAY - - - - - 113,767 113,767
115-70 $ 476,590 $ 376,223 $ 547,715 $ 524,309 $ 818,781 $ 133,027 $ 951,808
180

DEPT 115-75 LIBRARY SERVICES
Department Mission Statement
To dynamically and efficiently improve the quality of life for Red Oak
citizens by providing low-cost access to information and entertainment
materials through both digital and analog mediums; to facilitate a love of
learning in citizens of all ages, and to provide interactive programming and
community outreach.
Core Values
These core values represent the beliefs and behaviors by which the Library
Department shall conduct themselves:
181

• Customer-Focused Service – engaging customers (both internal and
external), with a focus on listening to and supporting their needs, anticipating
and delivering high quality services and striving to fulfill their expectations.
• Integrity – conducting business at all times in a manner that is ethical,
legal, and professional, with the highest degree of honesty, respect, and
fairness.
Department Organizational Chart
Library
Director
Library
Assistant 1 PT
Library
Assistant 2
Library
Assistant 1 PT
Major Accomplishments
Accomplishments in the 2019-2020 Fiscal Year to date:
1. Completed Annual Texas State Library Report for Fiscal Year Ended September
30, 2019 The library is now fully accredited by the Texas State Library.
2. Library director elected to the Chamber Of Commerce board in November of 2018,
currently serving as 1 st vice chair of the Executive board.
3. Started Curbside service during COVID.
182

4. Produced virtual storytimes during COVID.
5. Prepared the library for reopening.
Planning initiatives and related funding request:
Initiative #1
• Continue to serve the community patrons by providing customer focused service, while
adding new services
Needs Assessment: Additional funding in staff development and training in our
changing technology-driven field are critical to achieving the organizations varied
goals. Objectives. Objectives include recruiting excellent staff, improved staff
training. The department would be requesting to increase the salary of the current
full time Librarian Assistant changing title to Senior Library Assistant, adding one
additional full time Library assistant and increasing the hours of one of the PT
Library assistants from 10 hours per week to 20 hours per week.
Initiative #2
• Continue to make available high demand, popular materials in a variety of formats for all
ages.
Needs Assessment: With the future relocation of the library, additional program
space is available to provide a more in-depth collection and well-maintained
materials. The additional space will allow opportunities to expand existing
offerings as well as new opportunities. Additional funding is being requested for
consideration to accommodate the furniture and increase material for the new
space.
1. Large Circulation desk to accommodate 2-3 staff members.
2. Two to Three additional “adult” shelving units for a larger Non-Fiction collection,
larger Urban fiction collection and space for each collection to grow.
3. An AV display shelving unit. One of the most popular circulating materials are
the DVD collection and the audiobook collection the current shelving space is not
adequate to add classic titles and high demand titles.
4. Two lower height shelving units to hold the Juvenile Fiction collection> The
current shelving is built in and not movable.
5. Two Pre-school sized shelving units to house the current very popular picture
book collection. Current shelving is built in and not movable, also not adequate
for the collection we currently house.
183

Initiative #3
The Red Oak Library will provide a flexible and adaptable physical program space that is
accessible to all residents and adequately supports the collections and services.
Needs assessment: The current library space has only one table not adequate for the
expected use of our patrons. With the new space we would be requesting four learning
environments for the major groups the library serves, Adults/Senior adults, Young
Adults, K-6 and Toddlers.
1. Two large tables for the use of adult laptop users and students
2. One Young adult study/lounge table and chairs
3. One Junior size table for students
4. Three preschool tables for toddlers.
5. Interactive learning table for students
6. Three Lounge chairs for readers
7. One six station Public Access computer table
Initiative #4
The Red Oak Library will continue be a community hub, enriching lives by providing a
means of social and cultural interaction.
Needs assessment: The current library space/staff allows the library to do mostly
programming for K-6 grades. The library needs high priority access to programming space that
we can use for K-6, Young Adult, Adult, and Senior Adult patrons. In addition to having priority
for the space, the library in order to provide programs and library services needs additional staff
hours, additional open hours and funds for programs. The current library space also has no
storage for programming supplies the library will be asking for cabinet space either built into the
programming space or movable storage.
1. Additional staffing see initiative #1
2. Four large cabinets for programing materials
3. Increase in special events budget
4. Increase from 40 hours a week to 48 hours a week.
184

CATEGORIES
BUDGET
FY 2020
CITY OF RED OAK
FY 2022 BUDGET
LIBRARY
ACTUAL
FY 2020
BUDGET
FY 2021
ESTIMATE
FY 2021
BASE
BUDGET
FY 2022
SUPPLEMEN-
TAL
REQUESTS FY
2022
BUDGET
REQUESTS
FY 2022
SALARIES AND WAGES - - - - - -
BENEFITS 1,350 1,350 1,350 1,337 1,350 1,350
SUPPLIES AND MATERIALS 9,525 7,694 9,525 7,537 9,525 - 9,525
CONTRACTURAL AND MISC SERVICES 232,156 226,635 238,773 235,912 245,693 - 245,693
MAINTENANCE & REPAIR 500 278 500 390 500 - 500
CAPITAL OUTLAY - EQUIPMENT - - - - -
115-75 $ 243,531 $ 235,957 $ 250,148 $ 245,176 $ 257,068 $ - $ 257,068
185

Proprietary Funds
186

ENTERPRISE FUND
WATER - WASTEWATER
FUND 215
Summary of Receipts & Disbursements
FY 2022
AMENDED
ACTUAL BUDGET BUDGET ESTIMATE BUDGET BUDGET
FY 2020 FY 2021 CHANGE FY 2021 FY 2022 CHANGE
Beginning Fund Balance $ 3,315,508 $ 2,742,679 15.88% $ 2,742,679 $ 2,074,609 -24.36%
Receipts:
Water Revenue 3,012,781 3,110,127 2.27% 3,257,951 3,512,945 12.95%
Wastewater Revenue 4,402,473 4,615,646 5.14% 4,688,634 4,899,622 6.15%
Water and Sewer Connections 151,800 131,000 0.00% 151,800 180,000 37.40%
Penalty Charges 69,794 147,225 0.00% - 147,225 0.00%
Interest Revenue 2,563 3,500 -36.36% 3,500 3,500 0.00%
Miscellaneous 125,711 100,800 -2.04% 130,635 135,645 34.57%
Use of Available Fund Balance - 1,273,451 -15.68% - - -100.00%
Total Receipts: 7,765,122 9,381,749 0.58% 8,232,520 8,878,938 -5.36%
Expenses:
Salaries and Wages 1,215,088 1,224,106 0.07% 1,132,607 1,299,467 6.16%
Benefits 199,519 211,169 -1.22% 234,885 254,957 20.74%
Supplies and Materials 276,365 327,245 85.21% 321,595 299,890 -8.36%
Contractual and Misc. Services 4,539,725 4,764,426 4.30% 4,748,984 5,375,530 12.83%
Maintenance & Repair 85,140 86,107 -1.96% 95,407 102,183 18.67%
Debt - Principal & Interest 1,692,375 1,840,696 -1.32% 1,838,566 1,894,280 2.91%
Total Operating Expenditures 8,008,212 8,453,749 3.92% 8,372,044 9,226,307 9.14%
Operating Surplus/(Deficit) (243,090) 928,000 -22.21% (139,524) (347,369) -137.43%
Available Fund Balance 3,072,419 3,670,679 3.12% 2,603,155 1,727,240 -52.94%
One Time Revenues
Debt Proceeds for Capital 411,000 - 0.00% - - 0.00%
Capital Transfers In and Interfund Loan 593,000 0.00% 593,000 1,456,000 145.53%
Capital Grants - - 0.00% - 2,867,093 100.00%
411,000 593,000 100.00% 593,000 4,323,093 629.02%
One Time Expense & Capital Transfers Out
Capital & Supplemental 329,740 1,124,507 84.01% 1,121,546 3,095,844 175.31%
Interfund Loan Repayment - - -100.00% - 1,456,000 0.00%
Total One Time Expense & Transfers Out 329,740 1,124,507 17.61% 1,121,546 4,551,844 304.79%
Total Change in Fund Balance (161,829) (876,958) -31.14% (668,070) (576,120) -34.30%
Ending Fund Balance 2,742,679 1,865,721 70.65% 2,074,609 1,498,489 -19.68%
Fund Balance Reserves:
Projection Reserve - 30 Days 658,209 694,829 3.92% 688,113 758,327 9.14%
Fund Balance Over (Under) Projection Reserve 2,084,470 1,170,892 175.71% 1,386,496 740,162 -36.79%
Total Days of Operating Fund Balance Available 125 81 64.21% 90 59 -26.41%
187

ENTERPRISE FUND
WATER - WASTEWATER
Revenue By Source
FY 2022
CHARGES FOR SERVICES
ACTUAL BUDGET BUDGET ESTIMATE BUDGET BUDGET
FY 2020 FY 2021 CHANGE FY 2021 FY 2022 CHANGE
Water Sales $ 2,884,356 2,995,127 1.57% $ 3,129,526 3,332,945 11.28%
Water Connect Fees 128,425 115,000 24.49% 128,425 180,000 56.52%
Wastewater Sales 4,402,473 4,615,646 5.14% 4,688,634 4,899,622 6.15%
Sewer Connections 151,800 131,000 0.00% 151,800 180,000 37.40%
Total Charges for Services 7,567,054 7,856,773 3.90% 8,098,385 8,592,568 9.37%
CHARGES - OTHER
Penalty Charge to Customer 69,794 147,225 0.00% - 147,225 0.00%
Credit Card Fee 33,198 29,800 19.20% 39,268 44,000 47.65%
Miscellaneous Income 40,539 20,000 0.00% 40,645 40,645 103.23%
Total Charges - Other 143,531 197,025 2.50% 79,913 231,870 17.69%
INTEREST
Interest on Investments 2,563 3,500 -36.36% 3,500 3,500 0.00%
Total Interest 2,563 3,500 -36.36% 3,500 3,500 0.00%
NON-OPERATING
Non-Operating 51,974 51,000 -11.92% 50,722 51,000 0.00%
Total Non-Operating 51,974 51,000 -11.92% 50,722 51,000 0.00%
TOTAL BEFORE BUDGETED USE OF
FUND BALANCE
$ 7,765,122 $ 8,108,298 3.72% $ 8,232,520 $ 8,878,938 9.50%
188

Water - Wastewater Fund Expenditures
Expenses By Department
FY 2022
ACTUAL BUDGET ESTIMATE BUDGET
FY 2020 FY 2021 FY 2021 FY 2022
215-35 Engineering $ 130,783 $ 182,605 $ 176,292 $ 193,806
215-50 W&S Operations 5,718,720 6,523,860 6,520,146 9,305,672
215-51 Debt Service 1,692,375 1,840,696 1,838,566 1,894,280
215-60 Utility Billing/Administration 796,073 1,031,095 958,586 928,393
215-85 Transfers - - - 1,456,000
$ 8,337,951 $ 9,578,256 $ 9,493,590 $ 13,778,151
189

PUBLIC WORKS – WATER &
SEWER OPERATIONS
STRATEGIC PLAN
FY 2022
190

191

Mission Statement
To build, maintain, and operate the foundational services needed to sustain the quality of life found only in the
City of Red Oak.
Core Values
Accountability
As a municipal agency we have a responsibility to provide quality services to the Citizens and Businesses of
Red Oak. Therefore, we must understand their needs and how they are impacted by our services.
Teamwork
Every individual makes important contributions and every job is important. Therefore, we provide the
atmosphere that encourages educated and informed employees. We strive to create a collaborative work
environment that promotes sharing, creativity, and the openness to new ideas.
Integrity and Honesty
We operate with integrity, holding ourselves to the highest standards of performance, accountability and
personal conduct.
Innovation
We continually seek and implement cutting edge procedures and technologies that improve our efficiency and
productivity, and ultimately make us more a fiscally sound department. Through proactive research and
application, we will become a state leader and model for municipal public works agencies.
Quality
The delivery of quality public works services is critical to a sound infrastructure, the continued economic
development of the City, and the quality of life for citizens. We value and reward performance excellence and
superior leadership.
FUNCTION: OPERATION
Operates water and distribution system, operates waste water collection system with 3,500 connections.
FUNCTION: MAINTENANCE
Maintains water and distribution system, maintains waste water collection system with 3,500 connections.
INITIATIVES:
1. Maintains SCADA (Supervisory Control and Data Acquisition) wireless readings on water pumping stations.
2. Operates storage and pumping facilities.
3. Operates and maintains 6 sewer lift stations.
4. Maintains 3,400 wireless water meters with AMR (Automated Meter Reading.)
5. Makes water and sewer taps.
6. Perform required monitoring for public health.
7. Perform customer service at customers’ service addresses.
192

PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED
OR TARGET
DATE
Begin Migration to AMI water meters from AMR 10% Complete FY 2024
Clean and Camera 25% of the wastewater system with use
of New Combo Sewer Truck
Complete
Annually
Rehabilitate 15 manholes with epoxy liner 10 Completed Annually
Replace lift station pumps at Fox Hollow Lift Station Complete Mar 2021
ADDITIONAL ACCOMPLISHMENTS FY 2021:
Introduced the Crew Leader Position
Structurally Lined Eastridge Lift Station to reduce I&I
Plugged Well #3
Capped Well #5
DEPARTMENT CHALLENGES IN FY 2021:
High amount of water meter re-reads each month
Winter Weather Event caused damage to equipment, delaying sewer main cleaning
Fox Hollow Lift Station Suffered a Catastrophic Failure
Houston School Lift Station experienced a Pump Failure
193

DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
Improve the City’s
Infrastructure
Eliminate Cobblestone Lift Station % Completed 100%
Improve the City’s
Infrastructure
Rehabilitate Manholes with Epoxy Liner # Completed 10
Improve the City’s
Infrastructure
Continue Water Meter Migration % Completed 35%
Improve the City’s
Infrastructure
Plug Well #5 % Completed 100%
Improve the City’s
Infrastructure
Demo Well Site #1 and #3 # Completed 2
Improve the City’s
Infrastructure
Complete WW CIP Project #3 % Completed 100%
Improve the City’s
Infrastructure
Complete WW CIP Project #3 % Completed 100%
Improve the City’s
Infrastructure
Update the SCADA System % Completed 100%
Improve the City’s
Infrastructure
Repair and Upgrade the Chemical
Injection System at MPS
% Completed 100%
Improve Long-term
Financial Sustainability
Conduct an Impact Fee Study % Completed 50%
Improve the City’s
Infrastructure
Implement an Asset Management
Program using an Asset Management
and Work Order Software
% of
Implementation
Complete
100%
Improve the City’s
Infrastructure
Relocates Related to the I-35/FM664
Widening Project
% Completed 85%
Improve the City’s
Infrastructure
Relocates Related to Loop 9
Construction Project
% Completed 100%
194

PERFORMANCE MEASURES
Measure Actual 2020
Estimate
2021
Target 2022
Clean 25% Feet of Sewer Main (67k/270k) 25% 25% 25%
Camera 25% of Sewer Main (67k/270k) 20% 30% 25%
Inspect 25% of Sewer Manholes (234/938) 175 170 200
Repair or Rehabilitate 15 Manholes 25 20 10
Exercise 10% of Water Valves (117/1170) 12% 10% 10%
Respond to Major Water in 24 hours 100% 100% 100%
Respond Minor Leaks in 72 hours 100% 100% 100%
Respond to line locate requests in 48 hours 100% 100% 100%
Respond to major requests within 24 hours 100% 100% 100%
195

PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
Public Works Director * * *
Public Works Assistant Director * * *
Superintendent * * *
Construction Inspector * * *
Supervisor 1 1 1
Crew Leader 1 1 1
Utility Maintenance Workers 6 6 7
Public Works Administrative Assistant * * *
Total
Note: Positions marked with an
asterisk are partially paid from the
General Fund and have already
been counted.
8 8 8
196

PUBLIC WORKS – WATER & SEWER
OPERATIONS
ORGANIZATIONAL CHART
PUBLIC WORKS
DIRECTOR
ASSISTANT PUBLIC
WORKS DIRECTOR
ADMINISTATIVE
ASSISTANT
SUPERINTENDENT
SUPERVISOR
CONSTRUCTION
INSPECTOR
CREW LEADER
6 UTILITY
MAINTENANCE
WORKERS
197

Public Works – Water & Sewer Operations
Capital & Personnel Plan - 5 Years
Capital & Supplemental Budget Request Summary: FY 2022 - FY 2026
Fiscal
Year
Description Initial Cost Impact on Operating Budget
2022 Replace 1000 Registers $160,000
Increase Accuracy of Billed
Water, Reduce Re-Reads
2022 Asset Management Software $14,000
$10,625 Annually, but
eliminate current system and
expenditure
2022 Eliminate Cobblestone LS $186,400
Eliminate all Operating Costs
for CSLS
2022 WW CIP#3 $190,000
2022 Manhole Rehabilitation $75,000 Will be a reoccurring request
2022 Replace Eastridge LS Pumps $45,000
2022 Replace/Upgrade SCADA System $57,000
2022 Plug Well #5 $25,000
2022
Repairs and Upgrades to Chemical Injection System at
MPS
$13,530
2022 Demo Well Sites 1 and 3 $19,751 Could Sell Land
2022 Sewer Camera Van $78,500
2022 Impact Fee Study (1/2) $35,000
2022 Water CIP #3 $221,000
2022 TXDOT – Util. Relocate 14” WL $182,000
2022 TXDOT – Util. Relocates 664/35 (1/2) $1,170,000 Reimbursable
2023 TXDOT – Util. Relocates 664/35 (2/2) $752,400
2023 Impact Fee Study (2/2) $35,000
2022 TXDOT – Util. Relocate Engineering (Ryan to SH342) $80,000
2022 TXDOT – Util. Relocates Loop 9 10” WL $325,000
2023 Replace 1000 Registers $160,000
Increase Accuracy of Billed
Water, Reduce Re-Reads
2023 Install Meter Base Station $82,000 $11,000 Annual Maint. Agree.
2023 Manhole Rehabilitation $75,000 Will be a reoccurring request
2023 Rehabilitate Houston School LS $50,000
2024 Replace 1000 Registers $160,000
Increase Accuracy of Billed
Water, Reduce Re-Reads
2024 Manhole Rehabilitation $75,000 Will be a reoccurring request
2023 TXDOT - Util. Relocates (Ryan to SH342) $752,400
2025 Manhole Rehabilitation $75,000 Will be a reoccurring request
2026 Manhole Rehabilitation $75,000 Will be a reoccurring request
? GSR #3 at MPS $1,900,000
? EST at Daubitz Drive $5,800,000
? GSR #4 at MPS $1,900,000
198

Capital - Vehicle Replacement Plan
Year Make/model User
Projected Projected
Service
replacement Replacement
start
year
Cost
2010 Ford Expedition Camera Truck 2010 2022 $78,500
2017 Ford F-150 103-UMW 2017 2025 $50,000
2017 Ford F-150 104-UMW 2017 2025 N/A
2015 Ford F-150 110-UMW 2015 2023 $50,000
2017 Ford F-150 117-Supervisor 2017 2023 $40,000
2002 Navistar Dump 200-Fleet (Dump) 2002 2027 $85,000
2014 Ford F-450 202-Fleet (Dump) 2014 2026 $65,000
2017 Ford F-450 204-Fleet (Crane) 2017 2029 $85,000
2017 Ford F-250 Crew Leader 2017 2027 $50,000
2016 Ford F-150 Superintendent 2018 2023 $35,000
2021 Chev 2500 Asst. Dir. 2021 2031 $40,000
2013 John Deere 310K Backhoe 2013 2026 $100,000
Capital Request Explanation:
Light/Medium Duty Trucks: 7-10 yrs or 100,000 miles is our standard replacement procedure.
Heavy Equipment: 10-15 Years is our standard replacement procedure.
Water Meters: 3g meters have a standard life of 7-10 years, newer Allegro Registers have a 15+ year life. Current 3g
system is at or near end of life from previous water meter changeout.
CIP Projects: Outlined in the Water and Wastewater Master Plans
Manhole Rehabilitation: Aging, deteriorating, or damaged manholes allow I&I into the system and can lead to system
failures. Planned preventative maintenance is cheaper than replacements after failures.
TxDOT Items: Required; Projects involving I-35 are reimbursable after completion.
Well Site Demos: Older and inactive well sites are further deteriorating and are a poor representation of our Water
System. Sites to be demolished and land/sites can be sold or re-purposed.
Cobblestone Lift Station Demo: Can eliminate Lift Station by re-routing gravity system to the North. Would eliminate all LS
operating costs. Otherwise, site needs upgrades and repairs as well as further costs with the re-route of the forcemain
with FM664 widening.
Current PW workorder software does not allow for asset management, inventory management, equipment management,
permitting, or the documentation of inspections for construction projects. If delayed, annual costs as well as
implementation costs could increase, as well as annual maintenance agreements.
Personnel Requests: FY 2022 – FY 2026
Fiscal
Year
Title
2022 Maintenance Worker I
2023 Crew Leader
2024 Maintenance Worker I
2025 Maintenance Worker I
2026 Maintenance Worker I
Department Goal
Increase Maintenance
Activities
Increase Maintenance
Activities
Increase Maintenance
Activities
Increase Maintenance
Activities
Increase Maintenance
Activities
Personnel Needs Explanation: As the City Grows, the required maintenance and operations of our
Water and Wastewater Systems will grow as well.
199

UTILITY BILLING
DEPARTMENT
STRATEGIC PLAN
FY 2022
200

Utility Billing
MISSION STATEMENT
To provide excellent customer service to both internal (Council and employees) and external (Citizens and
vendors) customers of the City of Red Oak, while striving to improve the efficiency and performance of day-today
operations of the Finance Department. To continue to improve the overall image of the department by
equipping employees with the tools and opportunities to excel in providing assistance and/or financial or
budgetary information to our customers in a courteous, timely, and efficient manner.
CORE VALUES
• Integrity – doing what is right;
• Accountability – doing what we say we will do and communicating with others
• Excellence – doing things the right way or quickly correcting mistakes.
FUNCTION: FINANCE
Division of the Finance Department, Safeguard the assets of the City of Red Oak. Teach, train, cross-train, and
mentor employees to facilitate individual growth opportunities.
FUNCTION: UTILITY BILLING
Ensuring the accuracy and timeliness of billing and collection of water, waste water, garbage, and storm water
drainage revenues. Regularly audit the customer codes, service codes, rate codes, and meter information on
customer accounts to verify the accuracy of data. Verify the reasonableness of customer account readings to
ensure that accounts are properly billed and City revenues are properly accounted for.
FUNCTION: GENERAL
Mail pickup, postage, and other duties as assigned.
INITIATIVES:
1. To provide Excellent Customer Service that is courteous, timely, and efficient.
2. To ensure that the funds of the City and of our customers are safeguarded by preparing, updating and
implementing effective internal controls and segregation of duties, as needed, and by cross-training
employees.
3. To complete internal audits and reviews of Utility Billing accounts to ensure the accuracy of the City’s
revenues.
4. To complete special projects as assigned.
201

PRIOR YEAR OBJECTIVES AND STATUS
OBJECTIVE STATUS ACCOMPLISHED
OR TARGET
DATE
Complete Financial software conversion to Incode 10. INCOMPLETE/WORKING 10/2021
DEPARTMENT CHALLENGES IN FY 2021:
• All department personnel have worked very hard on
the software conversion to enter and check data,
implement processes that require change, and work
with the configuration specialists at Incode to ensure a
smooth transition.
• Rotating small of staff to ensure safety while providing
excellent customer service to citizens.
DEPARTMENT OBJECTIVES BUDGET YEAR FY 2022
CITY-WIDE
STRATEGIC GOAL
DEPARTMENT OBJECTIVE
MEASUREMENT
METHOD
TARGET FY
2022
Improve Long-Term
Financial Stability
Implement additional collection efforts
% of uncollectible
accounts
Decrease 10%
PERSONNEL SCHEDULE
FULL TIME POSITIONS FY 2020 FY 2021 FY 2022
Utility Billing Clerk 2 2 2
Total 2 2 2
202

Utility Billing Department
Capital Plan - 5 Years
Capital & Supplemental Budget Request Summary: FY 2022 - FY 2026
Fiscal
Year Description Initial Cost Impact on Operating Budget
2022 Payment Kiosk 46,000
Capital Request: Explanation
Payment kiosks offer flexible payment options for citizens and non-contact for safety. The kiosk qualifies for reimbursement
with grant funding.
203

CAPITAL PROJECT - WATER & SEWER PROJECTS
BUDGET - FUND 245
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ 609,595 $ 679,513 $ 613,880 $ 398,780
REVENUES:
INTEREST REVENUE 4,285 1,500 1,500 -
USE OF FUND BALANCE - 679,513 - -
TRANSFER IN - - - -
TOTAL REVENUES 4,285 681,013 1,500 -
EXPENDITURES:
WATER AND SEWER - 681,013 216,600 398,780
TOTAL EXPENDITURES - 681,013 216,600 398,780
ENDING FUND BALANCE $ 613,880 $ - $ 398,780 $ -
204

ENTERPRISE FUND
IMPACT FEE FUND
Fund 217
Summary of Receipts & Disbursements
FY 2022
ACTUAL BUDGET ESTIMATE BUDGET
FY 2020 FY 2021 FY 2021 FY 2022
Beginning Fund Balance $ - $ 74,197 $ 74,197 $ 566,482
Receipts:
Water/Wastewater Impact Fees 74,197 21,000 492,285 100,000
Miscellanous - - - -
Total Receipts 74,197 21,000 492,285 100,000
Ending Fund Balance $ 74,197 $ 95,197 $ 566,482 $ 666,482
205

ENTERPRISE FUND
STORM WATER DRAINAGE
Fund 220
Summary of Receipts & Disbursements
FY 2022
AMENDED
ACTUAL BUDGET BUDGET ESTIMATE BUDGET BUDGET
FY 2020 FY 2021 CHANGE FY 2021 FY 2022 CHANGE
Beginning Fund Balance $ 655,004 $ 767,034 -26.65% $ 767,034 $ 730,171 -4.81%
Receipts:
Drainage Utility Revenue 339,174 334,000 2.77% 360,870 383,954 14.96%
Sale of Assets 108,436 - 0.00% - - 0.00%
Interest on Investments 1,238 950 11.76% 1,200 1,200 26.32%
Transfer In -
Budgeted Use of Fund Balance - 15,674 -96.44% - - -100.00%
Total Receipts: 448,848 350,624 -54.26% 362,070 385,154 9.85%
Expenses:
Salaries and Wages 170,005 161,996 10.76% 104,278 175,626 8.41%
Benefits 39,900 39,719 -4.64% 32,746 41,321 4.03%
Supplies and Materials 7,817 11,542 28.72% 11,542 36,542 216.60%
Contractual and Misc. Services 14,689 33,420 2.83% 33,420 33,420 0.00%
Maintenance & Repair 6,384 6,800 0.00% 6,800 7,500 10.29%
Debt - Principal & Interest 98,023 97,147 -1.34% 97,147 95,584 -1.61%
Operating Transfers Out - - 0.00% - - 0.00%
Total Operating Expenditures 336,818 350,624 4.78% 285,933 389,993 11.23%
Operating Change in Fund Balance 112,030 (0) -100.00% 76,137 (4,839) 100.00%
Available Fund Balance 767,034 767,034 -48.10% 843,171 725,332 -5.44%
Debt Proceeds for Capital - - 0.00% 220,000 - 0.00%
Other Non-Operating & Transfers Out
Current Supplemental Expenses - - 0.00% - - -
Capital - 381,986 0.00% 333,000 220,000 -42.41%
Capital Transfers Out - - 0.00% - - 0.00%
Total Non-Operating & Transfers Out - 381,986 0.00% 333,000 220,000 -42.41%
Total Change in Fund Balance 112,030 (397,660) 1.76% (36,863) (224,839) -43.46%
Ending Fund Balance 767,034 369,374 -43.61% 730,171 505,332 36.81%
Fund Balance Reserves:
Drainage Reserve 50,000 50,000 0.00% 50,000 50,000 0.00%
Projection Reserve - 30 Days 27,684 28,818 4.78% 23,501 32,054 11.23%
Total Reserves 77,684 78,818 1.70% 73,501 82,054 4.11%
Fund Balance Over (Under) Reserves 689,350 290,555 -49.69% 656,670 423,278 45.68%
Total Days of Operating Fund Balance Available 747 302 -51.98% 838 396 30.97%
206

Special Revenue Funds
207

Tourism Fund
Fund 125
Summary of Receipts & Disbursements
FY 2022
ACTUAL
AMENDED
BUDGET BUDGET ESTIMATE BUDGET BUDGET
FY 2020 FY 2021 CHANGE FY 2021 FY 2022 CHANGE
Beginning Fund Balance $ 323,242 $ 325,139 59.09% $ 395,547 $ 438,324 34.81%
Receipts:
Hotel Tax Revenue 162,389 195,000 -25.52% 221,000 221,000 13.33%
Rental Revenue 14,353 50,000 -33.33% 20,000 50,000 0.00%
Sale of Assets - - 0.00% - - 0.00%
Budgeted Use of Fund Balance - - -100.00% - - 0.00%
Total Receipts: 176,742 245,000 -32.45% 241,000 271,000 10.61%
Expenses:
Salaries and Wages 60,530 107,971 35.85% 94,413 110,776 2.60%
Benefits 16,002 15,787 -1.67% 21,611 21,770 37.90%
Supplies and Materials 1,841 13,200 22.22% 9,100 10,800 -18.18%
Contractual and Misc. Services 4,999 10,500 -8.70% 8,000 10,500 0.00%
Maintenance & Repair 6,712 25,100 0.00% 15,100 25,100 0.00%
Debt - Principal & Interest - - 0.00% - - 0.00%
Operating Transfers Out 14,353 50,000 -33.33% 50,000 60,000 20.00%
Total Operating Expenditures 104,437 222,558 2.12% 198,223 238,946 7.36%
Other Non-Operating & Transfers Out
Current Supplemental Expenses - - 0.00% - 9,540 -
Total Non-Operating & Transfers Out - - 0.00% - 9,540 0.00%
Use of Fund Balance as Revenue - - -100.00% - - 0.00%
Total Change in Fund Balance 72,305 22,442 -81.12% 42,777 22,514 0.32%
Ending Fund Balance 395,547 347,581 7.53% 438,324 460,838 32.58%
Fund Balance Reserves:
Projection Reserve - 30 Days 8,584 18,292 2.12% 16,292 19,639 7.36%
Fund Balance Over (Under) Reserves 386,963 329,288 7.85% 422,031 441,198 33.99%
Total Days of Operating Fund Balance Available 1,352 540 5.61% 777 674 24.80%
208

COURT SECURITY
BUDGET - FUND 136
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ - $ - $ - $ 35,919
REVENUES:
COURT FINES - 6,500 6,800 6,800
TRANSFER IN - 34,484 34,519 -
INTEREST REVENUE - - - -
TOTAL REVENUES - 40,984 41,319 6,800
EXPENDITURES:
COURT EQUIPMENT - 40,984 5,400 10,000
TOTAL EXPENDITURES - 40,984 5,400 10,000
ENDING FUND BALANCE $ - $ - $ 35,919 $ 32,719
209

COURT TECHNOLOGY
BUDGET - FUND 137
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ - $ - $ - $ 3,100
REVENUES:
COURT FINES - 8,500 7,300 7,300
TRANSFER IN - 3,300 3,300 -
INTEREST REVENUE - - - -
TOTAL REVENUES - 11,800 10,600 7,300
EXPENDITURES:
COURT EQUIPMENT - 11,800 7,500 10,400
TOTAL EXPENDITURES - 11,800 7,500 10,400
ENDING FUND BALANCE $ - $ - $ 3,100 $ -
Items included in Court Equipment Ticket Writers $ 2,300
Ticket Writer Printers $ 1,100
210

PEG FEES
BUDGET - FUND 138
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ - $ 43,851 $ - $ 52,351
REVENUES:
PEG FEES - 11,000 8,500 8,500
TRANSFER IN - - 43,851 -
INTEREST REVENUE - - - -
USE OF FUND BALANCE - - - 43,851
TOTAL REVENUES - 11,000 52,351 52,351
EXPENDITURES:
TECHNOLOGY - 54,851 - 54,851
TOTAL EXPENDITURES - 54,851 - 54,851
ENDING FUND BALANCE $ - $ - $ 52,351 $ 6,000
211

CITY OF RED OAK
ECONOMIC DEVELOPMENT CORPORATION (815)
Budget FY 2022
This fund was established to account for the activity of the Economic Development Fund.
AMENDED
ACTUAL BUDGET ESTIMATE BUDGET
FY 2020 FY 2021 FY 2021 FY 2022
Fund Balance, 10/1 $ 3,751,601 $ 5,806,260 $ 5,806,260 $ 5,933,197
Non-Spendable Fund Balance, 10/1 1,563,267 $ 7,523,220 $ 7,523,220 $ 7,523,220
Total Beginning Fund Balance $ 5,314,868 $ 13,329,480 $ 13,329,480 $ 13,456,417
Revenue:
Sales Taxes 1,391,261 1,286,450 1,586,038 1,744,641
Other Revenue 73,532 35,000 134,809 8,500
Debt Proceeds 8,703,386 - - -
Contributions - - - -
Total Revenue $ 10,168,179 $ 1,321,450 $ 1,720,847 $ 1,753,141
Disbursements:
90-Economic Development Corporation 2,153,567 5,014,246 1,593,910 7,101,718
Total Disbursements 2,153,567 5,014,246 1,593,910 7,101,718
Revenue Less Disbursements $ 8,014,612 $ (3,692,796) $ 126,937 $ (5,348,577)
Fund Balance:
Unreserved FB above Projection Reserve 2,444,400 1,542,675 2,436,807 0
Reserved for Capital (Debt Proceeds) 2,947,497 - 2,947,497 -
Projection Reserve (90 Days) 414,363 241,539 219,643 255,370
Debt Reserve - 329,250 329,250 329,250
Non-Spendable 7,523,220 7,523,220 7,523,220 7,523,220
Total Ending Fund Balance $ 13,329,480 $ 9,636,684 $ 13,456,417 $ 8,107,840
212

REVENUES
815-Economic Development Corporation
Budget - FY 2022
ACCOUNT
NUMBER
L I N E I T E M D E T A I L
ACTUAL
AMENDED
BUDGET ESTIMATE BUDGET
ACCOUNT DESCRIPTION 2020 2021 2021 2022
TAXES
40840 SALES TAX REVENUE 1,391,261 1,286,450 1,586,038 1,744,641
TOTAL TAXES 1,391,261 1,286,450 1,586,038 1,744,641
OTHER REVENUE
49100 INTEREST EARNINGS 63,162 35,000 8,346 8,500
40960 MISCELLANEOUS REVENUE 10,370 - - -
49500 PROCEEDS FROM SALE/SALVAGE/AUCTION - - 126,463 -
TOTAL OTHER REVENUE 73,532 35,000 134,809 8,500
INTERGOVERNMENTAL REVENUE
49480 DEBT ISSUANCE PROCEEDS 8,703,386 - - -
90100 BUDGETED FUND BALANCE TRANSFER - 4,440,796 - -
TOTAL INTERGOVERNMENTAL REV 8,703,386 4,440,796 - -
FUND 415 TOTAL REVENUES 10,168,179 5,762,246 1,720,847 1,753,141
213

815-90 ECONOMIC DEVELOPMENT CORPORATION, CONTINUED
ACCOUNT
NUMBER
L I N E I T E M D E T A I L
ACTUAL
AMENDED
BUDGET ESTIMATE BUDGET
ACCOUNT DESCRIPTION 2020 2021 2021 2022
SUPPLIES
52110 OFFICE EQUIP/FURN 2,207 - - -
52150 FUEL 1,018 1,500 1,500 1,500
52160 OFFICE SUPPLIES 428 1,000 1,000 1,000
52170 POSTAGE/SHIPPING EXPENSE 594 125 125 125
TOTAL SUPPLIES 4,247 2,625 2,625 2,625
SERVICES
53100 TRAINING 300 1,500 1,500 1,500
53200 TRAVEL 3,641 16,000 3,000 16,000
54130 DUES, SUBSCRIPTIONS & PUBLICATIONS 2,911 2,500 2,500 2,500
54590 MARKETING 330 3,000 3,000 3,000
54600 ADVERTISING & LEGAL NOTICES - 1,000 1,000 1,000
54360 COPIER RENTAL 717 1,500 1,500 1,500
54110 PROFESSIONAL SERVICES 39,446 120,000 46,000 175,000
51200 LIABILITY INSURANCE - 300 300 300
56100 ELECTRICITY 2,480 3,500 3,500 3,500
56300 TELEPHONE 819 1,200 1,200 1,200
TOTAL SERVICES 50,644 150,500 63,500 205,500
MAINTENANCE
55100 MAINTENANCE - VEHICLES - 500 500 500
55210 MAINTENANCE - UPKEEP 902 2,000 2,000 2,000
55250 MAINTENANCE - COMPUTER EQUIPMENT - 2,150 350 2,150
56350 SOFTWARE ANNUAL MAINTENANCE/SUPPOR 384 2,500 2,500 2,500
TOTAL MAINTENANCE 1,286 7,150 5,350 7,150
DEBT AND TRANSFERS
54680 CITY SVCS CONTRACT (TRS TO GENERAL FU 116,250 116,250 116,250 116,250
57100 BOND ISSUE COSTS 255,321 - - -
57120 DEBT SERVICE PAYMENT 1,172,689 594,640 594,640 592,008
95100 TRANSFER TO OTHER FUNDS 80,035 108,408 108,408 112,133
TOTAL DEBT SERVICE AND TRANSFERS 1,624,295 819,298 819,298 820,391
CAPITAL/INCENTIVE DEVELOPMENT
54650 INCENTIVE/DEVELOPMENT 2,763 3,816,674 648,137 3,118,555
58100 CAP EXP- OTHER - 55,000 55,000 -
58110 CAP EXP-FURNITURE - - - -
58120 CAP EXP-VEHICLES - - - -
58140 CAP EXP-SEWER LINES - - - -
58230 CAP EXP-LAND & BLDG 470,332 163,000 - 2,947,497
58170 CAP EXP-COMPUTER SOFTWARE - - - -
TOTAL CAPITAL 473,095 4,034,674 703,137 6,066,052
TOTAL 815-90 ECONOMIC DEVELOPMENT CORPORATION 2,153,567 5,014,247 1,593,910 7,101,718
214

CITY OF RED OAK
INDUSTRIAL DEVELOPMENT CORPORATION (415)
Budget FY 2022
This fund was established to account for the activity of the Industrial Development Fund.
ACTUAL
AMENDED
BUDGET ESTIMATE BUDGET
2020 2021 2021 2022
Unreserved Fund Balance, 10/1 $ 3,459,622 $ 9,376,651 $ 8,935,944 $ 8,845,934
Debt Reserve, 10/1 414,120 416,858 487,059 487,059
Non-Spendable Fund Balance, 10/1 4,192,017 $ 4,192,017 $ 3,001,084 $ 3,001,084
Total Beginning Fund Balance 8,065,759 13,985,526 12,424,087 12,334,077
Revenue:
Sales Taxes 1,391,261 1,286,450 1,586,038 1,744,641
Interest Earnings & Miscellaneous Revenue 112,672 35,000 430,713 9,000
Developer Contributions - - - -
Proceeds from Sale/Salvage/Auction 7,589,503 - 236,571 -
Budgeted Use of Fund Balance - 9,283,789 - -
Total Revenue $ 9,093,436 $ 10,605,239 $ 2,253,322 $ 1,753,641
Disbursements:
80-Industrial Development Corporation $ 4,735,108 $ 10,605,239 $ 2,343,332 $ 10,235,113
Total Disbursements $ 4,735,108 $ 10,605,239 $ 2,343,332 $ 10,235,113
Revenue Less Disbursements $ 4,358,328 $ - $ (90,010) $ (8,481,472)
Fund Balance
Unreserved FB above Projection Reserve $ 7,890,807 $ - $ 8,306,345 $ (0)
Restricted - Debt Reserve 487,059 416,858 487,059 487,059
Projection Reserve 1,045,137 92,862 539,589 364,462
Nonspendable 3,001,084 $ 4,192,017 $ 3,001,084 $ 3,001,084
Estimated Ending Fund Balance 12,424,087 4,701,737 12,334,077 3,852,605
215

REVENUES
415-INDUSTRIAL DEVELOPMENT CORPORATION
ACCOUNT
NUMBER
L I N E I T E M D E T A I L
ACTUAL
AMENDED
BUDGET ESTIMATE BUDGET
ACCOUNT DESCRIPTION 2020 2021 2021 2022
TAXES
40840 SALES TAX REVENUE 1,391,261 1,286,450 1,586,038 1,744,641
TOTAL TAXES 1,391,261 1,286,450 1,586,038 1,744,641
OTHER REVENUE
49100 INTEREST EARNINGS 112,672 35,000 9,000 9,000
40960 MISCELLANEOUS REVENUE - - 421,713 -
49500 PROCEEDS FROM SALE 7,589,503 - 236,571 -
TOTAL OTHER REVENUE 7,702,175 35,000 667,284 9,000
CONTRIBUTIONS
49990 DEVELOPER CONTRIBUTIONS - - - -
TOTAL CONTRIBUTIONS - - - -
INTERGOVERNMENTAL REVENUE
90100 BUDGETED USE OF FUND BALANCE - 9,283,789 - -
TOTAL INTERGOVERNMENTAL REV - 9,283,789 - -
FUND 415 TOTAL REVENUES 9,093,436 10,605,239 2,253,322 1,753,641
216

415-80 INDUSTRIAL DEVELOPMENT CORPORATION, CONTINUED
ACCOUNT
NUMBER
`
ACTUAL
AMENDED
BUDGET ESTIMATE BUDGET
ACCOUNT DESCRIPTION 2020 2021 2021 2022
SUPPLIES
52160 OFFICE SUPPLIES 365 1,000 400 1,000
52170 POSTAGE/SHIPPING EXPENSE 85 125 125 125
TOTAL SUPPLIES 450 1,125 525 1,125
SERVICES
53100 TRAINING - 1,000 500 1,000
53200 TRAVEL 27 4,000 1,000 4,000
54130 DUES, SUBSCRIPTIONS & PUBLICATIONS 2,540 1,600 1,600 1,600
54590 MARKETING 330 2,000 2,000 2,000
54600 ADVERTISING & LEGAL NOTICES - 1,000 - 1,000
54360 COPIER RENTAL 718 1,400 1,400 1,400
54110 PROFESSIONAL SERVICES 706,750 369,000 425,000 500,000
51200 LIABILITY INSURANCE - 300 - 300
56100 ELECTRICITY 4,754 6,600 5,500 6,600
56300 TELEPHONE 819 1,200 820 1,200
TOTAL SERVICES 715,938 388,100 437,820 519,100
MAINTENANCE
55210 MAINTENANCE - UPKEEP 556 2,000 400 2,000
55250 MAINTENANCE - COMPUTER EQUIPMENT - 1,350 1,350 1,350
56350 SOFTWARE ANNUAL MAINTENANCE/SUPPORT 339 1,500 500 1,500
TOTAL MAINTENANCE 895 4,850 2,250 4,850
MISC
54680 CITY SVCS CONTRACT (TRS TO GENERAL FUND) 106,790 106,790 106,790 106,790
57100 DEBT SERVICE PRINCIPAL PAYMENT 385,000 397,000 385,000 409,000
57110 DEBT SERVICE INTEREST PAYMENT 99,504 87,542 99,539 75,098
95100 TRANSFER TO OTHER FUNDS 2,930,035 1,156,408 1,156,408 362,133
TOTAL MISC 3,521,329 1,747,740 1,747,737 953,021
CAPITAL/INCENTIVE DEVELOPMENT
54650 INCENTIVE/DEVELOPMENT 387,358 8,408,424 100,000 8,757,017
58075 CAP EXP-OTHER 109,138 55,000 55,000 -
58230 CAP EXP-LAND - - - -
TOTAL CAPITAL 496,496 8,463,424 155,000 8,757,017
TOTAL 425-80 INDUSTRIAL DEVELOPMENT CORPORATION 4,735,108 10,605,239 2,343,332 10,235,113
217

SPECIAL REVENUE - PUBLIC IMPROVEMENT DISTRICT #1
BUDGET - FUND 170
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ - $ - $ - $ -
REVENUES:
ASSESSMENTS - 58,285
- - - -
TOTAL REVENUES - - - 58,285
EXPENDITURES:
ADDITIONAL INTEREST &
- $ 58,285
COLLECTION COSTS
PRINCIPAL & INTEREST - - - -
- - - -
TOTAL EXPENDITURES - - - 58,285
ENDING FUND BALANCE $ - $ - $ - $ -
The improvement Area #1 Assessment and Annual Installment wil be billed to parcel tax IDs within
Improvent Area #1 based on acreage, per the Ellis county Appraisal District
The PID Service and Assessment Plan outlines the complete project costs and associated debt.
218

Capital Section
219

CITY OF RED OAK
Recapitulation of Capital Outlay
Budget FY 2022
Fund and
Department Number
Link
Department Capital Item Budget
GENERAL FUND - Capital Items Funded in the General Fund.
Amount of Impact
on Operating
Budget
Description of Impact on
Operating Budget
115-95 Police Vehicle Replacement Patrol (3) Units 192,675 (3,000) Reduction to Vehicle Maintenance
115-95 Police Vehicle Replacement K9 (2) Units 133,314 - No impact.
115-95 Police CID Case File Media Server 10,503 - No impact.
115-95 Police Forensic Evidence Drying Cabinet 6,850 - No impact.
115-95 IT Office 365 8,400 - No impact.
115-95 IT Server Replacements 61,200 - No impact.
115-95 Fire Assistant Chief vehicle 50,010 2,000 Fuel, Maintenance
115-95 Fire Fire Station Improvements 100,000 - No impact.
115-95 Fire Fire Alarm Replacements 23,850 - No impact.
115-95 Fire Rescue Equipment 22,000 - No impact.
115-95 Fire FM Software and Equip 7,800 - No impact.
115-95 Fire Gas Monitors 11,000 - No impact.
115-95 Fire Rescue Equipment-Arizona Vortex 8,050 - No impact.
115-95 Public Works Streets Impact Fee Study 60,000 - No impact.
115-95 Public Works Replacement Vehicles 60,310 - No impact.
115-95 Public Works Street Improvements 250,000 - No impact.
115-95 Public Works Asphalt Recycler Trailer 51,600 - No impact.
115-95 Public Works Roller Compactor 41,895 - No impact.
115-95 Parks Maintenance Gator Utility Vehicle 9,734 750 Fuel, Maintenance
115-95 Parks Maintenance LitterKat with Tow Magnet for Synthetic Turf 8,970 - No impact.
115-95 Parks Maintenance Tractor and Batwing 70,993 - No impact.
115-95 Parks Maintenance Security Upgrades 18,720 - No impact.
TOTAL CAPITAL OUTLAY - GENERAL FUND
$ 1,207,874
(250)
Capital Project Funds - Capital Items Funded in the Governmental Capital Projects Funds
Street Improvement Capital Project Fund
165-95 Capital Projects Street Improvements 2,806 - No impact.
TOTAL CAPITAL OUTLAY - Street Improvement Capital Project Fund
$ 2,806
$ -
220

CITY OF RED OAK
Recapitulation of Capital Outlay
Budget FY 2022
Fund and
Department Number
Link
Department Capital Item Budget
Amount of Impact
on Operating
Budget
Description of Impact on
Operating Budget
2018 CO Bond Capital Project Fund
166-95 Capital Projects Bond Issue funded Capital Projects 612,878 - No impact.
TOTAL CAPITAL OUTLAY - 2018 CO Capital Project Fund
$ 612,878
$ -
2019 CO Bond Capital Project Fund
167-95 Capital Projects Bond Issue funded Capital Projects 3,277,581 - No impact.
TOTAL CAPITAL OUTLAY - 2019 CO Capital Project Fund
$ 3,277,581
$ -
2020 CO Bond Capital Project Fund
165-30 Capital Projects Bond Issue funded Capital Projects - Austin Blvd 2,020,000 - No impact.
TOTAL CAPITAL OUTLAY - 2020 CO Capital Project Fund
$ 2,020,000
$ -
2021 CO Bond Capital Project Fund
169-95 Capital Projects Bond Issue funded Capital Projects 2,304,645 - No impact.
TOTAL CAPITAL OUTLAY - 2021 CO Capital Project Fund
$ 2,304,645
$ -
General Capital Projects Fund
168-20 Fire UHL Road 1,100,000
168-20 Fire Live Oak Center 558,857 -
168-70 Parks Musco Lighting 179,340 (4,000) Utility Savings
TOTAL CAPITAL OUTLAY - General Capital Projects Fund
$ 1,838,197
$ (4,000)
Park Improvement Capital Project Fund
325-00 Capital Projects Parks Playground 300,112 - No impact.
325-00 Capital Projects Sidewalk 28,704
TOTAL CAPITAL OUTLAY - Park Improvement Capital Project Fund
$ 328,816
$ -
Enterprise - Capital Items Funded in the Enterprise Funds.
WATER AND SEWER FUND
215-50 Water & Sewer Operations Elimination of Lift Station 186,400 - No impact.
215-50 Water & Sewer Operations Impact Fee Study 50,000 - No impact.
215-50 Water & Sewer Operations Dove Lane W&S Connections 190,000 - No impact.
215-50 Water & Sewer Operations Manhole Rehabilitation 75,000 - No impact.
215-50 Water & Sewer Operations SCADA Server and Software 56,175 - No impact.
215-50 Water & Sewer Operations Chlorine and Ammonia Pump Room Improvements 13,530 - No impact.
215-50 Water & Sewer Operations New Pump 5,988 - No impact.
215-50 Water & Sewer Operations Eastridge Lift Station Pumps and Panel 30,000 - No impact.
215-50 Water & Sewer Operations Demo Wells 19,751 - No impact.
215-50 Water & Sewer Operations 1-35/FM664 Utility Relocates (Water & Sewer) 1,456,000 No impact.
215-50 Water & Sewer Operations Engineering Phase Utility Relocates 80,000 - No impact.
215-50 Water & Sewer Operations 1-35 Service Rd 10" Water Line Relocate 325,000 No impact.
215-50 Water & Sewer Operations Relocate 14" Waterline & Upsize to a 20" Waterline 182,000 - No impact.
215-50 Water & Sewer Operations CIP 12" Waterline under I-35 221,000 - No impact.
215-60 Utillity Billing Utility Billing Payment Kiosk 46,000
TOTAL CAPITAL OUTLAY - Water & Sewer Fund
$ 2,936,844
$ -
WATER SEWER BOND PROJECT FUND
245-95 Water & Sewer Water & Sewer Projects 398,780 - No impact.
TOTAL CAPITAL OUTLAY - WATER AND SEWER BOND PROJECT FUND
$ 398,780
$ -
TOTAL CAPITAL OUTLAY - ALL FUNDS
$ 14,928,421
$ (4,250)
221

2020 CONSTRUCTION BOND FUND
BUDGET - FUND 165
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ - $ - $ - $ 2,020,000
REVENUES:
NET BOND PROCEEDS - 2,020,000 2,020,000
MISCELLANEOUS REVENUE - - - -
INTEREST REVENUE - - - -
USE OF FUND BALANCE - - - -
TOTAL REVENUES - 2,020,000 2,020,000 -
EXPENDITURES:
AUSTIN BLVD PROJECT - 2,020,000 - 2,020,000
TOTAL EXPENDITURES - 2,020,000 - 2,020,000
ENDING FUND BALANCE $ - $ - $ 2,020,000 $ -
222

2018 CONSTRUCTION BOND FUND
BUDGET - FUND 166
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ 870,411 $ 588,175 $ 751,614 $ 612,878
REVENUES:
NET BOND PROCEEDS -
MISCELLANEOUS REVENUE - - - -
INTEREST REVENUE 14,928 3,000 500 -
USE OF FUND BALANCE - 588,175 - -
TOTAL REVENUES 14,928 591,175 500 -
EXPENDITURES:
METHODIST STREET - - - 370,009
LIVE OAK CENTER 41,562 497,939 46,000 149,633
TX DOT FUNDING OBLIGATION 92,163 93,236 93,236 93,236
TOTAL EXPENDITURES 133,725 591,175 139,236 612,878
ENDING FUND BALANCE $ 751,614 $ - $ 612,878 $ -
223

2019 CONSTRUCTION BOND FUND
BUDGET - FUND 167
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ 5,347,218 $ 5,305,937 $ 4,329,883 $ 3,277,581
REVENUES:
BOND PROCEEDS -
TRANSFER IN OTHER FUNDS - 453,126 - -
INTEREST REVENUE 63,554 - 4,100 -
USE OF FUND BALANCE - 5,305,937 - -
TOTAL REVENUES 63,554 5,759,063 4,100 -
EXPENDITURES:
LIVE OAK CENTER / PARKS 1,080,889 4,729,072 1,041,402 2,262,590
ANIMAL CONTROL BLDG - 400,000 - 400,000
METHODIST STREET - 629,991 15,000 614,991
TOTAL EXPENDITURES 1,080,889 5,759,063 1,056,402 3,277,581
ENDING FUND BALANCE $ 4,329,883 $ - $ 3,277,581 $ -
224

2021 CO BOND FUND
BUDGET - FUND 168
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ - $ - $ - $ 2,304,645
REVENUES:
BOND PROCEEDS - - 4,330,000
TOTAL REVENUES - - 4,330,000 -
EXPENDITURES:
BOND ISSUE COSTS 115,000
LIVE OAK MUNICIPAL CENTER - - - 1,575,432
FIRE QUINT 1,500,000 -
- -
STAINBACK AREA REPAIRS - - 410,355
OVERLOOK AREA REPAIRS - - - 509,213
TRANSFER DRAINAGE - 220,000
TOTAL EXPENDITURES - - 2,025,355 2,304,645
ENDING FUND BALANCE $ - $ - $ 2,304,645 $ -
225

GENERAL CAPITAL PROJECTS FUND
BUDGET - FUND 169
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ - $ - $ - $ 1,658,857
REVENUES:
TRANSFER IN GENERAL FUND - - 1,814,857 -
TRANSFER IN EDC - - 500,000 -
- -
- - - -
TOTAL REVENUES - - 2,314,857 -
EXPENDITURES:
LIVE OAK ROOF REPLACEMENT 656,000
LIVE OAK CENTER - - - 558,857
UHL ROAD - 1,100,000
- - - -
TOTAL EXPENDITURES - - 656,000 1,658,857
ENDING FUND BALANCE $ - $ - $ 1,658,857 $ -
226

CAPITAL PROJECT - PARK IMPROVEMENT
BUDGET - FUND 325
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ 493,426 $ 3,202,296 $ 3,202,296 $ 673,935
REVENUES:
BUILDING PERMITS 208,241 135,000 354,400 135,000
WATER BILL DONATION 629 500 650 650
TRANSFER IN 2,500,000 -
USE OF FUND BALANCE - 2,817,626 - -
TOTAL REVENUES 2,708,870 2,953,126 355,050 135,650
EXPENDITURES:
PARK IMPROVEMENTS - 453,126 383,411 330,100
SPORTS COMPLEX - 2,500,000 2,500,000 -
TOTAL EXPENDITURES - 2,953,126 2,883,411 330,100
ENDING FUND BALANCE $ 3,202,296 $ 384,670 $ 673,935 $ 479,485
227

FY 2022
FUND AND DEPARTMENT – 115-95 Fire
PROJECT OR ASSET TITLE – Assistant
Chief Vehicle
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: NA
Original Purchase Amount for Replacements: NA
Amount Requested: $55,000
Funding Source: Click or tap here to enter text.
☐Mandatory
☐Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
2022 CHEVROLET TAHOE WITH EMERGENCY LIGHTS, LETTERING AND SIREN
228

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
With filling of the Assistant Fire Chief position, the Assistant Chief will need an emergency vehicle to
respond to emergencies in order to provide additional leadership, command and control, supervision,
and oversee activities of life safety.
VEHICLES &
EQUIP
GROUNDS &
IMPROVEMENTS
BLDG
IMPROVEMENTS
SOFTWARE &
TECHNOLOGY
STREET
PROJECTS
WATER &
SEWER
PROJECTS
OTHER
PROJECTS
TOTAL
COST/YEAR
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
$55,000 $ 55,000.00
IMPACT ON OPERATING BUDGET
Annual Cost/(Savings)
Exe: maintenance costs, annual updates,
etc.
IMPACT EXPLANATION
Click or tap here to enter text.
Click or tap here to enter text.
$ $1,500-2000 per year Click or tap here to enter text.
$ Click or tap here to enter
text.
Click or tap here to enter
text.
Click or tap here to enter text.
Click or tap here to enter text.
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 55,000
229

FY 2022
FUND AND DEPARTMENT – 115-95 Fire
PROJECT OR ASSET TITLE – Replace
E181
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: 2012
Original Purchase Amount for Replacements: Click or tap here to enter text.
Amount Requested: $1,500,000.00
Funding Source: Click or tap here to enter text.
☐Mandatory
☐Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
Replacement apparatus for the 2012 Spartan fire engine.
230

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
As the age of our existing fleet continues so does the maintenance cost. As of April 15, 2021 we
have spent over $50,000 this fiscal year for maintenance on E-181 and $110,000 over the last 3
years. With the increased growth occurring within the city and response district, a quint will allow
more versatility for responses and not having a designated truck company.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
VEHICLES & $1,500,000 $ 1,500,000
EQUIP
GROUNDS &
$ 0.00
IMPROVEMENTS
BLDG
$ 0.00
IMPROVEMENTS
SOFTWARE &
$ 0.00
TECHNOLOGY
STREET
$ 0.00
PROJECTS
WATER &
$ 0.00
SEWER
PROJECTS
OTHER
$ 0.00
PROJECTS
TOTAL
COST/YEAR
$ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $1,500,000
IMPACT ON OPERATING BUDGET
IMPACT EXPLANATION
Annual Cost/(Savings)
Click or tap here to enter text.
Exe: maintenance costs, annual updates,
etc.
Click or tap here to enter text.
$ Click or tap here to enter
text.
Click or tap here to enter text.
$ Click or tap here to enter
text.
Click or tap here to enter text.
Click or tap here to enter
text.
Click or tap here to enter text.
231

FY 2022
FUND AND DEPARTMENT – 115-95 Fire
PROJECT OR ASSET TITLE – Rescue Equipment -
Arizona Vortex
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: Do not currently have
Original Purchase Amount for Replacements: N/A
Amount Requested: $8,050
Funding Source: Click or tap here to enter text.
☐Mandatory
☒Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
AS WE CONTINUE TO PROGRESS IN OUR RESCUE SYSTEM, WE NEED TO ADD MORE AND
MORE TOOLS TO OUR TOOLBOX. THE ATTACHED QUOTES SHOW THE NEED FOR
ADDITIONAL TOOLS TO MAKE OUR RESCUE EFFORTS SAFER AND MORE EFFICIENT. THIS
ITEM INCLUDES THE FOLLOWING:
ARIZONA VORTEX AND PARTS, UPGRADED SWIVELS AND PULLEYS, STOKES BASKET
232

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
THIS VIDEO SHOWS IT ALL. SAFER AND MORE EFFICIENT RESCUES
HTTPS://WWW.CMCPRO.COM/AZ-VORTEX/
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
VEHICLES & $8,050 $8,050
EQUIP
GROUNDS &
$ 0.00
IMPROVEMENTS
BLDG
$ 0.00
IMPROVEMENTS
SOFTWARE &
$ 0.00
TECHNOLOGY
STREET
$ 0.00
PROJECTS
WATER &
$ 0.00
SEWER
PROJECTS
OTHER
$ 0.00
PROJECTS
TOTAL
COST/YEAR
$8,050 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $8,050
IMPACT ON OPERATING BUDGET
IMPACT EXPLANATION
Annual Cost/(Savings)
Click or tap here to enter text.
Exe: maintenance costs, annual updates,
etc.
Click or tap here to enter text.
$ Click or tap here to enter
text.
Click or tap here to enter text.
$ Click or tap here to enter
text.
Click or tap here to enter text.
Click or tap here to enter
text.
Click or tap here to enter text.
233

CLICK ICON TO ADD PICTURE
FY 2022
FUND AND DEPARTMENT – 115-95 Fire
PROJECT OR ASSET TITLE – Station 1
Remodel
Picture Here
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: 2003
Original Purchase Amount for Replacements: Click or tap here to enter text.
Amount Requested: $200,000
Funding Source: Click or tap here to enter text.
☐Mandatory
☒Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
UPDATE OF CABINETS AND FLOORING IN KITCHEN AND REPLACMENT OF SHOWERS FOR
BOTH STATIONS
234

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
The current cabinets, flooring and showers are original from when the station was built in 2004. With
17 years of use, there are cabinet doors and drawers that are unable to be restored. The current
showers are showing signs of excessive wear, mold, and leaking.
VEHICLES &
EQUIP
GROUNDS &
IMPROVEMENTS
BLDG
IMPROVEMENTS
SOFTWARE &
TECHNOLOGY
STREET
PROJECTS
WATER &
SEWER
PROJECTS
OTHER
PROJECTS
TOTAL
COST/YEAR
IMPACT ON OPERATING BUDGET
Annual Cost/(Savings)
Exe: maintenance costs, annual updates,
etc.
$ Click or tap here to enter
text.
$ Click or tap here to enter
text.
Click or tap here to enter
text.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
IMPACT EXPLANATION
Click or tap here to enter text.
Click or tap here to enter text.
Click or tap here to enter text.
Click or tap here to enter text.
Click or tap here to enter text.
$ 0.00
$ 0.00
$200,000 $200,000
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$200,00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $200,000
235

FY 2022
FUND AND DEPARTMENT – 215-30 Streets
PROJECT OR ASSET TITLE – Asphalt Hot-
Mix Trailer and Recycler
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: N/A
Original Purchase Amount for Replacements: N/A
Amount Requested: $51,600.00
Funding Source: Cap. Exp. Equipment
☐Mandatory
☒Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
• 4 Ton Recycler - battery charger package, dual burner recycling package, 24 hour timer, dump box,
single frame ext, 16" tires, release agent sprayer bracket, LED lighting upgrade, LED night work light
• 30 gallon heated/insulated tack tank
• Rejuvenator Spray System - 5.5 HP Motor
• Rejuvenator spray system hose reel
• plate compactor basket (24"x24")
• hoist with 12-volt
• Sight glass for diesel tank
236

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
Would allow for the transportation, storage, and usage of hot-mix asphalt as well as the ability to
recycle old asphalt to be re-applied as new product. Current process of utilizing cold-mix asphalt is
not as effective as hot-mix, as well as more expensive than hot-mix.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
VEHICLES &
EQUIP
$51,600.00 $51,600.00
GROUNDS &
IMPROVEMENTS
$ 0.00
BLDG
IMPROVEMENTS
$ 0.00
SOFTWARE &
TECHNOLOGY
$ 0.00
STREET
PROJECTS
$ 0.00
WATER &
SEWER
$ 0.00
PROJECTS
OTHER
PROJECTS
$ 0.00
TOTAL
COST/YEAR
$51,600.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $51,600.00
IMPACT ON OPERATING BUDGET
IMPACT EXPLANATION
Annual Cost/(Savings)
Click or tap here to enter text.
Exe: maintenance costs, annual updates,
etc.
Click or tap here to enter text.
$ Click or tap here to enter
text.
Click or tap here to enter text.
$ Click or tap here to enter
text.
Click or tap here to enter text.
Click or tap here to enter
text.
Click or tap here to enter text.
237

FY 2022
FUND AND DEPARTMENT – Click or tap here
to enter text.
PROJECT OR ASSET TITLE – Patrol
Vehicle replacement (3) three vehicles
Picture Here
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: Multi-year 2015-2017
Original Purchase Amount for Replacements: $64,225
Amount Requested: $192,675
Funding Source: Capitol Budget 115-70100-95
☐Mandatory
☒Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
Replacement of three, line level patrol units that vary in age from 2016 to 2017. These are very high
mileage (approaching or have exceeded 100K miles) which are also high maintenance vehicles that
are becoming cost prohibitive to maintain or repair annually to keep them on the road.
238

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
As the fleet becomes aged and high mileage the vehicles become unsafe and dangerous to utilize
for field work. The maintenance cost is increasing, and maintenance is more frequent because of
the high mileage. Most of the remaining fleet will by the time replacement is conducted be close to
six and a half years old or seven years old. This is pushing the very limits of a realistic service life for
a patrol unit. It is anticipated that if this budget request is not approved that the vehicle
maintenance budget will be depleted with these vehicles recurring maintenance cost during the
next budget year.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
VEHICLES &
EQUIP
192,675 $
192,675.00
GROUNDS &
$ 0.00
IMPROVEMENTS
BLDG
$ 0.00
IMPROVEMENTS
SOFTWARE &
$ 0.00
TECHNOLOGY
STREET
$ 0.00
PROJECTS
WATER &
$ 0.00
SEWER
PROJECTS
OTHER
$ 0.00
PROJECTS
TOTAL
COST/YEAR
$ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00
IMPACT ON OPERATING BUDGET
IMPACT EXPLANATION
Annual Cost/(Savings)
Will reduce the usage of the V/M line
Exe: maintenance costs per unit.
Click or tap here to enter text.
$ 3,000 – 4,000 Click or tap here to enter text.
$ Click or tap here to enter
text.
Click or tap here to enter text.
Click or tap here to enter
text.
Click or tap here to enter text.
239

FY 2022
FUND AND DEPARTMENT – 215-30 Streets
PROJECT OR ASSET TITLE – Roller Compactor
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: Unknown
Original Purchase Amount for Replacements: Unknown
Amount Requested: 41,895.00
Funding Source: Cap. Exp. Equipment
☐Mandatory
☒Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
• HD 12 W Tandem roller with two vibrating roller drums
• Version with CE conformity
• Warning labels according to ANSI
• Plastic scraper, foldable
• ROPS foldable
• Driver seat, black Imitation leather
• Lighting package as per road traffic regulations
• Back-up alarm
• V-belt protection
240

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
Current equipment is outdated and undersized for the required work to be done.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
VEHICLES &
EQUIP
$41,895.00 $41,895.00
GROUNDS &
IMPROVEMENTS
$ 0.00
BLDG
IMPROVEMENTS
$ 0.00
SOFTWARE &
TECHNOLOGY
$ 0.00
STREET
PROJECTS
$ 0.00
WATER &
SEWER
$ 0.00
PROJECTS
OTHER
PROJECTS
$ 0.00
TOTAL
COST/YEAR
$41,895.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $41,895.00
IMPACT ON OPERATING BUDGET
IMPACT EXPLANATION
Annual Cost/(Savings)
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Exe: maintenance costs, annual updates,
etc.
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$ Click or tap here to enter
text.
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$ Click or tap here to enter
text.
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text.
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241

FY 2022 - PRIORITY 1
FUND AND DEPARTMENT – Parks and
Recreation
PROJECT OR ASSET TITLE – Red Oak
Baseball/Softball Complex Turf Maintenance
Turf Gator
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: October of 2021
Original Purchase Amount for Replacements:
Amount Requested: 9733.82
Funding Source: TBD
☐Mandatory
☒Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
JOHN DEERE TURF GATOR WITH 4 PLY CAYMAN TURF TIRES(FLOTATION TIRES TO PREVENT
TURF DAMAGE), FOUR WHEELS, WIDE STANCE FOR LOW CENTER OF GRAVITY, 13.5 HP
OVERHEAD VALVE GASOLINE ENGINE, PEDAL START, VARIABLE SPEED DRIVE CLUTCH,
SEALED TRANSAXLE WITH SEALED BEARINGS AND HAS ALL THE UPT TO DATE SAFETY
FEATURES DESIRED IN A WORK VEHICLE.
242

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
The vehicle we are asking for is John Deer Turf Gator 4 wheeled turf vehicle with a gasoline engine. The vehicle has light
weight chassis with the capacity to haul up to 900 pounds in the bed and the ability to tow all the implements we are
requesting for maintenance. Equipped with turf tires and balanced weight, the JD Turf Gator is ideal for all the necessary
maintenance tasks needed on the new fields and is one of the most economical vehicles of its type available. The purchase
of this utility vehicle and implements will need to occur early in the 2022 budget cycle and will begin seeing work upon
delivery.
VEHICLES &
EQUIP
GROUNDS &
IMPROVEMENTS
BLDG
IMPROVEMENTS
SOFTWARE &
TECHNOLOGY
STREET
PROJECTS
WATER &
SEWER
PROJECTS
OTHER
PROJECTS
TOTAL
COST/YEAR
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
9733.82 $ 9733.82
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00
IMPACT ON OPERATING BUDGET
IMPACT EXPLANATION
243

FY 2022 - PRIORITY 4
FUND AND DEPARTMENT – Parks and
Recreation
PROJECT OR ASSET TITLE – Red Oak
Baseball/Softball Complex Turf Maintenance
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: January 2022
Original Purchase Amount for Replacements: Click or tap here to enter text.
Amount Requested: 179,340.00
Funding Source: TBD
☐Mandatory
☒Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
THE CITY PURCHASED AND RENOVATED THE MULTIUSE FIELD AND FACILITY IN 2020. THE
LIGHTING AT THE FACILITY NEEDS TO BE UPDATED TO A LED SYSTEM. IN ORDER TO KEEP
INLINE WITH THE MUSCO LIGHTING AT THE BASEBALL AND SOFTBALL COMPLEX WE
RECOMMEND USING A MUSCO LIGHTING SYSTEM. THE PROJECT INCLUDES RETROFITTING
THE EXISTING LIGHT POLES WITH MODERN LED LIGHTING, REMOTE LIGHTING CONTROL,
AND MOVING THE OUTDATED CONTROL BOX.
244

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
In 2020 the City renovated the facilities at Live Oak Multi-Use Field. The lighting system was not included in this renovation.
VEHICLES &
EQUIP
GROUNDS &
IMPROVEMENTS
BLDG
IMPROVEMENTS
SOFTWARE &
TECHNOLOGY
STREET
PROJECTS
WATER &
SEWER
PROJECTS
OTHER
PROJECTS
TOTAL
COST/YEAR
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
179,340.00 $
179,340.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00
245

FY 2022 - PRIORITY 5
FUND AND DEPARTMENT – Parks and
Recreation
PROJECT OR ASSET TITLE – Large Area
Mowing Tractor and Batwing Mower
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: October 2021
Original Purchase Amount for Replacements: Unable to find records
Amount Requested: 70,993.24
Funding Source: IDC/EDC
☐Mandatory
☒Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
The Parks and Recreation Department is managing the mowing maintenance of open space
properties and streetscapes. The replacement of the existing large area mowing (lam) equipment is
necessary in order to have reliable and safe equipment. The requested equipment will be used for
mowing of open acreage, mainly owned by the EDC and IDC. The unit will provide mowing at the
undeveloped parks spaces as well. The new equipment recommended is a 60 HP Kubota tractor and a
15’ Rhino batwing mowing deck.
246

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
The current tractor used for mowing is aged 23 years according to the partial records that could be located. The tractor has
had several issues in the past year which include overheating when used under light use conditions including during
transport. The city currently requires the Parks Department to mow all open space and properties owned by the IDC and the
EDC. The current Tractor and batwing mower have mechanical defects which have been a continual disruption to the
mowing schedule and keeping a manicured look consistently. The batwing (Rhino) mower unit has an issue with the right
wing which does not function properly. The wing has to be pushed up and down by mechanical means to lift it and to set it
into mowing position. The current tractor has experienced a fire and multiple breakdowns. It is important that the
equipment is able to perform the work we need it to accomplish considtently. The aging of the tractor and the mowing deck
both are creating issues for the regular mowing performance desired by the community. As an option we can contract out
the mowing and not purchase functioning equipment. The cost to mow the areas maintained by this equipment will exceed
the cost of the equipment by the middle of year 2 of mowing under a contract. This does not include the cost of the
operator as they are fixed into the department cost. We recommend replacing the equipment to save time and to provide a
consistent manicured look for the city.
VEHICLES &
EQUIP
GROUNDS &
IMPROVEMENTS
BLDG
IMPROVEMENTS
SOFTWARE &
TECHNOLOGY
STREET
PROJECTS
WATER &
SEWER
PROJECTS
OTHER
PROJECTS
TOTAL
COST/YEAR
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
70,993.24 70,993.24
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00
247

FY 2022 - PRIORITY 9
FUND AND DEPARTMENT – Parks and
Recreation
PROJECT OR ASSET TITLE – Sidewalk
along Live Oak behind Multi-use field
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: October 2021
Original Purchase Amount for Replacements: Unable to determine
Amount Requested: $28,704.00
Funding Source: TBD
☒Mandatory
☐Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
SCOPE: 4,125 Square Feet 4" Concrete Sidewalk - Grade area to install 4" concrete - Concrete to be
3,000 psi - #3 rebar 18" OCEW - Broom finish
Add a sidewalk along Live Oak Street behind the Multi-use field for the safety of everyone coming to
the park.
248

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
There is no walkway along Live Oak to get to the Parks located close by.
VEHICLES &
EQUIP
GROUNDS &
IMPROVEMENTS
BLDG
IMPROVEMENTS
SOFTWARE &
TECHNOLOGY
STREET
PROJECTS
WATER &
SEWER
PROJECTS
OTHER
PROJECTS
TOTAL
COST/YEAR
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 28,704.00 $ 0.00
$ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 28,704.00
249

FY 2022 - PRIORITY 10
FUND AND DEPARTMENT – Parks and
Recreation
PROJECT OR ASSET TITLE – New
Playground to serve Watkins, Municipal complex, and Red Oak Baseball&Softball
City Goal Impacted ENHANCE & MAINTAIN PUBLIC SAFETY
Original Purchase Date for Replacements: December 2021
Original Purchase Amount for Replacements: Unable to determine
Amount Requested: $300,112.00
Funding Source: TBD
☐Mandatory
☒Essential
☐Desirable
DESCRIPTION OF THE PROJECT OR ASSET
2-5 & 5-12 Nuedge tower and composite structure , 4 bay swing, 1 tot belt, one regular belt, 1
generational and 1 ADA swings. Tree house, sensory truck, hip and ridge fabric shade structure
MyTcoat site amenities, 4’ tall black coated chain-link fence to enclose entire play area, DuraPlay PIP
surfacing to meet NRPA ASC, and all industry fall standards.
250

JUSTIFICATION OF THE PROJECT OR ASSET INCLUDING IMPACT IF DELAYED
With the addition of The Red Oak Baseball and Softball Complex and the new Municipal building coming online soon and the
aged past it’s useful life playground at Watkins Park, there is a void and an opportunity to add a playground near all three
areas with a single playground. This new playground will serve all three facilities and will include state of the art play
features, swings, and poured in place surfacing for ADA accessibility. The need to replace the aged out playground at
Watkins Park makes this a great opportunity to build a playground to serve all three areas. The playground will have a 4-foot
chain-link fence to keep kids from leaving the structure into any possible hazards. There will be a walkway to the play area
from two directions.
VEHICLES &
EQUIP
GROUNDS &
IMPROVEMENTS
BLDG
IMPROVEMENTS
SOFTWARE &
TECHNOLOGY
STREET
PROJECTS
WATER &
SEWER
PROJECTS
OTHER
PROJECTS
TOTAL
COST/YEAR
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 TOTAL COST
OF PROJECT
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 300,112.00 $
300,112.00
$ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $
300,112.00
251

Debt Section
252

Debt Service Overview
Overview
The City uses separate funds called Debt Service Funds in order to budget for annual principal
and interest payments on outstanding debt. The General Debt Service Fund uses the modified
accrual accounting method, like the General Fund. The Water Debt Service is combined with
other Water Funds for annual financial reporting and uses the full accrual method of accounting,
like other enterprise funds.
The City has an AA- rating from the Standard & Poor’s rating service for its general obligation
debt. This rating indicates a high credit quality and investment grade status.
Debt Limits
There are no dollar amount limits for tax supported debt under state law or the City’s home rule
charter. State statutes limit the maximum ad valorem tax rate to $2.50 per $100 of taxable
assessed valuation. Texas’ attorney general permits the allocation of $1.50 for all GO debt.
Chapter VIII, Section 8.01 of the City of Red Oak Charter states in part:
The Council shall have the power granted to municipalities by the Constitution and laws of the state of Texas to levy, assess and collect
lawful taxes on property within the territory of the City, not to exceed the maximum limits set by the constitution and laws of the State of
Texas.
Texas Local Government code section 1507.152 -.154 states the governing body may pledge to the payment of bonds issued under this
subchapter an ad valorem tax sufficient to pay when due the principal of and interest on the bonds. A municipality may not issue bonds
under this subchapter in a principal amount that: Exceeds the amount of loss sustained or anticipated by the municipality and the cost of
issuing the bonds; or would result in the outstanding aggregate principal amount of tax bond indebtedness of the municipality exceeding
10% of the Assessed valuation of taxable property in the municipality according to the most recent ad valorem tax roll of the
municipality.
253

DEBT SERVICE FUND
BUDGET - FUND 615
FY 2022
ACTUAL
FY 2020
AMENDED
BUDGET
FY 2021
ESTIMATE
FY 2021
BUDGET
FY 2022
BEGINNING FUND BALANCE $ 85,641 $ 72,1