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
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.
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%
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.
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.
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
Percent of Water Accounts with Auto Bank Draft
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
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
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
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
Most metrics are updated daily