Financial Transparency

The finance department is responsible for preparing financial reports that promote transparency and accountability. The following financial documents are available for review:

City Council

Texas Transparency Website

Financial Summary

The following summary data is from the government-wide Statement of Activities in the City's Comprehensive Annual Financial Report. The government-wide Statement of Activities reports the results of the City's operations on an accrual basis of accounting. Revenues are recognized when earned and expenses are recognized at the time the liability is incurred.

Per capita figures are based on the City's 2016 estimated population of 3,100.

Financial Summary

Revenue per Capita

Expenditures per Capita

Property Tax per $100


A budget serves as the financial plan for the City. It shows proposed spending and revenue in broad categories by department or by account type.

Monthly Financial Statements

Summary Financial Statements present the major operating funds of the City on a budget basis which approximates a modified accrual basis of accounting. These statements are prepared as a tool for management to identify any trends that need to be addressed.

Comprehensive Annual Financial Report (CAFR)

This report provides a quantitative look at the operating success, financial health, and compliance of the government report units. It includes a balance sheet, a statement of changes in financial position, a statement of revenues and expense, and a comparison of budgeted to actual expenses and revenues.

Debt Summary

Quarterly Investment Reports

Investment Officer's reports provide information and analysis on City investments in accordance with the Texas Public Funds Investment Act.

Tax Rate

Check Registers

A check register is a listing of all payments incurred during a quarter by the City. The check register includes payment date, payment amount, payee, type of expenditure, and business unit.

Annual Energy Use