Finance Metrics

The mission of this department is to provide citizens, city management, and other interested parties with accurate, complete, and responsive financial services. 

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Learn more about Financial Services here.

Check out the city's annual financial reports here

See also: Check Register (view all issued checks)

Per Capita

Per capita calculations help provide context to certain metrics by directly factoring in a city's population. For example, some cities have more or less revenue than other cities, and by dividing that revenue by the population, we can have a better understanding of the degree of impact of that revenue. Per capita measures are standard scores that can be helpful when comparing two or more cities. 

More information and raw data can be found here on our Financial Transparency webpage.

The following per capita values represent FY21 and use NCTCOG's 2021 population estimate of 113,620. 

FY22 values will be audited and published at mid-year 2023. The FY22 values will include the annexed Castle Hills population. 

FY22 Revenue 

per Capita ($)

FY22 Expenditures 

per Capita ($)

FY22 Sales Tax 

per Capita ($)

FY22 Property Tax 

per Capita ($)

All city revenue summed and divided by the population

All city expenditures summed and divided by the population

All city sales tax summed and divided by the population

All city property tax summed and divided by the population

General Fund

Current FY General Fund Budget 

Percent Spent to Date

The gauge to the right shows the percent of this fiscal year's budget for the General Fund that's been spent to date. The General Fund supports most of the city's operations.

Source dataset (webpage) (csv)

GOAL: > 60 Days

Number of Days of General Fund Reserves

The city strives to maintain a balance in the General Fund at end of each fiscal year as insurance against unexpected economic disturbances. The number to the left displays the number of days General Fund reserves could be utilized for operational outlay without revenues being generated.

Source dataset (webpage) (csv)

Sales Tax 

In any given year, sales tax makes up approximately 1/3 of the city's revenue and is as significant of a revenue source as property taxes. When purchasing goods and services in Lewisville, consumers can expect to pay 8.25% sales tax, comprised of:

State of Texas 6.250%

City of Lewisville (General Fund) 1.000%

City of Lewisville (Crime Control) 0.125%

City of Lewisville (Fire Services) 0.125%

City of Lewisville (4B Fund) 0.250%

Denton Country Trans Auth 0.500%


Source dataset (webpage) (csv)

GOAL: at least 8% per month

*At the start of any new FY, October collection values will not be available until December due to this delayed dispersion cycle.

Percent of Budgeted Sales Tax 

Collected By Month

This graph to the left displays the percent of budgeted sales tax collected by month. The state dispurses tax collections two months behind the current month. Therefore, graph results will always be delayed by two months.*

Without considering seasonal fluctuations in sales tax collection, collecting 8% or more, on average, of the city's sales tax budget on a monthly basis would result in nearly 100% collection by the end of the fiscal year.

Running Percent of FY Budgeted Sales Tax Collected To Date

GOAL: 100% collected by the end of the FY


Sales Tax Dollar Amount Collected By Month

The graph to the right displays the monthly sales tax collections for the last rolling 12 months. Here you can easily see the seasonality of monthly collections.

Running Sales Tax Roll for the Last Rolling 12 Months

The most recently reported month is at the top of the roll.

Year-Over-Year (YOY) Monthly Percent Change in Sales Tax Collection

The chart below shows the percent change in sales tax collection for each month compared to the same month in the previous year.

FY21 experienced some noticeably positive YOY fluctuations, which may have been a result of increased consumer spending as concerns about the pandemic began to relax. Though not as strong, this positive trend continued into FY22 despite the negative YOY collections in May and June 2022.

Source dataset (webpage) (csv)

The chart above shows the total annual sales tax collected over the last few fiscal years.

The chart above shows how often the city has met its budget goal for sales tax collection in the last 10 years.

Utility Billing 

Average Water Service Bill as 

Percent of Median Monthly HH Income*

The average water service portion of a utility bill as a percent of the median monthly income for Lewisville residents.

GOAL: < 1%

Average Sewer Service Bill as 

Percent of Median Monthly HH Income*

The average sewer service portion of a utility bill as a percent of the median monthly income for Lewisville residents. 

GOAL: < 0.5%

Average Total Utility Bill as 

Percent of Median Monthly HH Income*

The average utility bill, complete with water, sewer, and refuse services, as a percent of the median monthly income for Lewisville residents.

GOAL: < 2%

*Current Median Monthly Household Income

Source: Esri Demographics

Summary Table (webpage) (csv)

The percent of water accounts signed up for automatic bank draft.


Avg Number of Days to Pay Water Bill 

Past 30 Days

Average collection period (in days) of water bill balances over the past 30 days.

Static Metrics

Distinguished Budget Award (Years)

29

Distinguished Budget Award received from the Government Finance Officers Association. Number of consecutive years this award has been received by the City of Lewisville.

GOAL: To earn this award annually

View Annual Budget Reports

Certificate of Achievement for Excellence in Financial Reporting (Years)

30

Certificate of Achievement for Excellence in Financial Reporting received from the Government Finance Officers Association. Number of consecutive years this certificate has been awarded to the City of Lewisville.

GOAL: To earn this certificate annually

View Annual Financial Reports

Annual Achievement of Excellence in Procurement Award (Years)

22

Achievement in Excellence in Procurement Award received from the Texas Public Purchasing Association. Number of consecutive years this award has been received by the City of Lewisville.

GOAL: To earn this award annually

View Award Details

General Obligation Bond Rating

AAA

General Obligation Bond Rating received from Standard and Poor's and Fitch rating.

GOAL: AAA

Revenue Bond Rating

AAA

Revenue bond Rating received from Standard and Poor's and Fitch rating agencies.

GOAL: AAA

Staffing Levels per Division

Showing full time positions only

Most metrics are updated daily