Vision SMTX Appendix Adopted 2024

Economic & Planning Systems, Inc.

APPENDIX C: KEY FINDINGS FROM FISCAL IMPACT ANALYSIS

Expenditures This section summarizes the major expenditure sources for the City of San Marcos’s General Fund, outlines the approach to modeling the fiscal impact of growth on each expenditure source, and reports the results of the fiscal impact modeling. There are eight major categories of expenditures within the General Fund, as shown in Figure 3 . Public Safety departments (police, fire, and municipal court) account for the majority of the City’s annual General Fund expenditures (37 percent in 2021 or $40 million). Government Services is the second largest expenditure category, at $25 million or 24 percent of General Fund expenditures. This category includes operating transfers to other funds of $7 million and other one-time transfers. The third largest category in terms of dollars is Public Works (10 percent), which is followed by Administrative Services (9 percent), Community Development (9 percent), and Parks and Recreation (6 percent).

Figure 3. City of San Marcos General Fund Expenditures, FY 2023 Budget

Technology Services $3,504,141 3%

Administrative Services $9,823,180 9%

Community Development $9,166,142 8%

Government Services $25,371,823 24%

Parks and Recreation $6,029,611 6%

Neighborhood Enhancement $3,639,894 3%

Public Safety $39,892,209 37%

Public Works $10,251,790 10%

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SAN MARCOS COMPREHENSIVE PLAN 2024

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