Two Texas cities actually showed a surplus – Plano ranked 9th with a per-taxpayer surplus of $1,800 and Arlington was 12th with $100 per resident. Bergman said cities that file their comprehensive annual reports on time tend to be in better fiscal shape than those that file late. Plano and Arlington, for instance, both filed in a timely manner, while Dallas, El Paso and Corpus Christi filed just past the deadline.