Financial Transparency

The City reports the following major funds:

  • General fund – The City's main operating fund. It accounts for all financial resources of the City and includes departments for legislative, City Manager, City Secretary, Streets, Garage, Police, Fire, Cemetery, Court, Ambulance, Parks, Purchasing, Finance, Community Development, Facilities Maintenance, and Main Street.
  • Utility Fund is an Enterprise Fund that accounts for the activities of City-owned utilities which provide water, sewer and sanitation services to the community and include departments for utility billing, water, wastewater treatment plant and sanitation.

Other funds that the City accounts for are the Hotel / Motel Tax Funds, Debt Service Fund, Perpetual Care Fund, Park Contributions Fund, Electric Trust Expense Fund, Christmas Decoration Fund, and certain funds for special and/or restricted funds as well as funds for health insurance and workers compensation claims.

All Budget, Financial Reports and Check Registers are large files and may take a few minutes to download. These files are searchable by using the navigation panes in Adobe Acrobat.

Payroll & Benefit Costs

Payroll and Benefit costs are reported separately from regular expenditures by department and can be found in our Archive Center beginning October, 2013. Prior to that time they are in our Document Center. Payroll expenses for the Business Development Corporation are reported, but these funds are reimbursed by the BDC.

Payroll & Benefit Costs FY2011 & FY2012
Payroll & Benefit Costs FY2013

Debt Service

The City is pledged to transparency in local spending and debt obligations. Debt Service for the City of Vernon consists of Certificates of Obligation, General Obligation Bonds, Capital Leases and Notes Payable. Current information is detailed here and historical data can be found in the Financial Reports for each Fiscal Year.

Detailed and concise financial information about the City in contained in the Texas Municipal Reports.

Additional information about open, accountable government and financial transparency as well as the Texas Comptroller's Leadership Circle can be found at