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Financial Transparency / Open Government
Financial Transparency Initiative
The Texas Comptroller of Public Accounts' Transparency Stars Program recognizes local governments across Texas that are striving to meet a high standard for financial transparency online and spotlight local governments that are:
- Opening their books to the public
- Providing clear and meaningful financial information not only by posting financial documents, but also through summaries, visualizations, downloadable data and other relevant information.
Financial Summary
The City of Midlothian’s Finance Department strives to provide our citizens a transparent view of the City’s finances to make it a great place with strong foundations and bright futures to live, work or visit.
The Finance Department stands dedicated to:
- Delivering timely, accurate, clear, and complete information, and
- Meeting the highest standard of fiscal transparency by supplying constituents with data that depict how tax dollars and other revenues are budgeted and spent in a user-friendly way, and,
- Supporting other departments, our citizens, and the community at large while protecting assets, both real and intangible, and
- Maintaining compliance with:
- federal, state, and local laws and regulations,
- adherence to Generally Accepted Accounting Principles transmitted by:
- Government Finance Officers Association (GFOA),
- Governmental Accounting Standards Board (GASB),
- American Institute of Certified Public Accountants (AICPA), and
- Public Fund Investment Act of Texas (PFIA)
- Continuous improvement through participation in the:
- Government Finance Officers Association's Certificate of Achievement for Excellence in Financial Reporting, and
- Texas Comptroller's Transparency Stars program promoting financial transparency.
The City of Midlothian earned the Transparency Star in Traditional Finances on July 13, 2016, and have retained the status to date.
Tax Rate and Budget Process (FY 2023-2024)
Budget
FY 2023-2024 Proposed Annual Operating Budget
Notice of Public Hearing on FY 2023-2024 Budget
Ordinance 2023-35 Adopting the FY 2023-2024 Annual Operating Budget
Ad Valorem Tax Information
Notice of Public Hearing on Tax Increase
The City of Midlothian adopted a tax rate that will raise more taxes for maintenance and operations than last year's tax rate.
Available General Financial Records
Tax Rates
Texas Code Chapter 26 (Assessment) defines maintenance and operations (M&O) as any lawful purpose other than debt service for which a taxing unit may spend property tax revenues and interest and sinking (I&S) as the tax rate levied to pay for any bond debt that may have been issued to fund construction projects.
FY 2023-2024 TAX RATES (Adopted)
M&O: $0.329455 I&S: $0.320545 TOTAL: $0.650000
State of Texas Sales Tax Rate 8.25%
State of Texas 6.25%
City of Midlothian 1.00%
Midlothian Economic Development 0.50%
Midlothian Community Development Corporation 0.50%
Texas Hotel Occupancy Tax Rate
6% of the cost of a room
Annual Report of Debt Obligation
(H.B. No. 1378 Section 1. Chapter 140, Local Government Code Section 140.008)
Debt Model
The debt section includes summary information about the City’s outstanding debt obligations, debt descriptions, issue dates, total amounts, and maturity dates and the City’s pledge to post details related to bond elections and existing debt on our website. This section includes data from the last five years.
Check Registers including EFT and Bank Drafts
The check register is a listing of all check payments incurred by the City through the most recent quarter-end close and includes payment date, payment amount, and payee information. This section includes data from the last five years.
Check Register
FY 2022-2023
January 2009 - September 2022
*Items are available in both pdf and xlsx formats.
Bank Drafts and Electronic Funds Transfers
FY 2022-2023
October 2011 - September 2022
* Items are available in both pdf and xlsx formats.
Payroll Registers
The payroll information section provides quarterly pay code statements for the City of Midlothian and Midlothian Economic Development (Type A) for the last four years, and Midlothian Community Development (Type B) includes quarterly pay code statements for the current fiscal year 2022-2023, since this is the first year that Type B has had a full-time equivalent employee.
City
Midlothian Economic Development
Midlothian Community Development
*Items are available in pdf format.
Budgets
The budget serves as the operating plan, policy guidelines, and financial communications device for the City's fiscal year. The City of Midlothian’s fiscal year commences on October 1 and ends on September 30. The budget depicts anticipated expenditures and revenue in general categories by department and/or account type. This section includes raw format budget data for the last five years.
Current Fiscal Year Budget
2022-2023 FY Annual Operating Budget
Previous Fiscal Year Budgets
Annual Comprehensive Financial Reports (ACFR)
The Annual Comprehensive Financial Report provides a quantitative look at the operating success, financial health and compliance of the government reporting units. The report includes a balance sheet, a statement of changes in financial position, a statement of revenues and expenses, and a comparison of budgeted to actual expenses and revenues. This section includes the last five years of financial statements.
Tax Information
The tax information section provides general information about the City’s property taxes (M&O and I&S rate allocations) and the City's Municipal Hotel Occupancy Tax Annual Report, in compliance with Senate Bill 1221 Section 351.009) and how they are determined for the last five years.
Municipal Hotel Occupancy Tax Annual Report
(Senate Bill 1221 Section 351.009)
Government Associations
- Texas Municipal League
- North Central Texas Council of Governments
- North Texas Commission
- Texas Coalition of Cities for Utility Issues
- North Texas City Management Association
- Texas Municipal Clerks Association
- Texas Association of Municipal Information Officers
- Texas Economic Development Council
- Texas Library Association
- American Planning Association
- Government Finance Officers Association
Additional Ancillary Reports
This section is designed to include reports that may be required due to legislation and includes the following:
- Online database of the City’s Chapter 380 and 381 agreements
- City’s master fee schedule as adopted June 14, 2022, by Resolution 2022-33
- Annual report on Municipal Energy Usage, in compliance with House Bill 3693.
- This section includes data from the last five years.
Chapter 380 and 381 Agreements
The Texas Comptroller of Public Accounts now offers an online database of Chapter 380 and 381 Agreements entered into by the City.
Master Fee Schedule
The current Master Fee Schedule was adopted June 14, 2022 by Resolution 2022-33 with an effective date of June 14, 2022. Please refer to the Annual Operating Budgets to review fees from prior fiscal years.
Budget Criteria
FY 2023-2024
The following financial data listed under the budget criteria is based on the current fiscal year (October 1, 2023 – September 30, 2024) as well as the previous most recently completed fiscal year (October 1, 2022 – September 30, 2023):
Per capita figures above are calculated on the City’s 2023 estimated population of 39,475 as of January 1, 2023 (source: North Central Texas Council of Governments) The City has 350.5 full-time equivalent positions approved for fiscal year 2023-2024.
FY 2022-2023
The following financial data listed under the budget criteria is based on the current fiscal year (October 1, 2022 – September 30, 2023) as well as the previous most recently completed fiscal year (October 1, 2021 – September 30, 2022):
Per capita figures above are calculated on the City’s 2022 estimated population of 37,580 as of January 1, 2022 (source: North Central Texas Council of Governments) The City had 331.5 full-time equivalent employees at the end of fiscal year 2022.