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Fiscal Year 2001-2002Trophy
Club
feW
TORN OF
F- -_ - �e
vAf 4178-14190,6_30" .
August 6, 2001
Mayor Scott Smith
Members of Town Council
Town of Trophy Club
100 Municipal Drive
Trophy Club, Texas
Dear Mayor and Members of Town Council,
In accordance with the Texas Local Government Code, the proposed Annual Budget for
the fiscal year beginning October 1, 2001 and ending September 30, 2002 is presented for
consideration.
The proposed FY 2001-02 Annual Budget presents in financial terms the plan for
accomplishment of municipal objectives during the forthcoming fiscal year. The budget
preparation requires a comparison of the anticipated revenues with proposed programs,
and establishment of priorities that are based on service demands or prior commitments
to projects.
As you can see, the attached proposed budget document is a very conservative financial
plan for next year. It is also within the financial guidelines of the Ways and Means Model
for 2001-02. Our goal is to provide the best service for our citizenry while being fiscally
responsible.
BUDGET OVERVIEW
REVENUES
GENERAL FUND REVENUE. M,4JOIR SD UR CES AND A SSEUPTIONS
The following provides a description of the major revenue sources for the Town's major
operating funds. The assumptions used to project these revenues are based on historical
data with increases due to growth factors.
TAX REVENUES
Ad Valorem Tax —This is the largest single source of revenue. It commonly refers to the
property tax on real and personal property. For property owners, this is the most
noticeable of all Town revenues. This tax is used because a majority of services provided
by the Town is a public good and is not divisible or excludable as a service to individual
persons.
100AftmieipalDnve TrophyCdub, Texas M262 Tele. (W) 43(!1911 Fats (817) 491-9312 Pnlice.Fax (817) 4919886
The Town must base its ad valorem tax rate on the certified roll provided by the Denton
County Appraisal district. Tlius, the only variables set by the Town are the collection and
tax rates. Denton County Tax Office continues to do an excellent job in collections for
the Town. This year we have again set the collection rate at 99%. Trophy Club continues
to benefit from a historically high collection rate. Delinquent tax collections are budgeted
at $9,500. Delinquent tax collections are unstable and difficult to predict. We take a
conservative approach for delinquent projections.
The Certified Tax Roll reflects an evaluation of $497,6$2,000. This is an increase of
approximately 12% over last year's certified value. Based on a 99% collection rate this
equates to $2,071,951 in tax receivables for FY 41-02.
FRANCHISE TAXES.,
In Trophy Club, this category refers to the franchise taxes charged to specific industries
conducting business within the Town. Utilities (electric, telephone, gas, cable, fiber optic,
etc.) that operate within the Town pay this tax for their use of the Town's right of way to
run their utility lines.
Franchise Taxes are based on a percentage of the gross receipts, with the exception of
local telephone service. In this case, subscribers are taxed on a category of service
(residential, non-residential, or point-to-point) and a fee is charged according to the
category. In all other cases, projections are based on popLdation increase and projected
utility use. However, use is usually related to weather conditions and is therefore difficult
to project.
SALES AND USE TAX•
These taxes are collected by retailers and remitted to the State Comptroller's Office for
the sale of goods and services within the Town. The State returns the portion designated
for the Town.
Sales tax data collected by the State is released to the Town. However, the State
Comptroller does not release detailed information on sales tax receipts, which makes
forecasting performance more difficult. Therefore, the Town generally takes a
conservative approach to forecasting sales tax receipts. Aggregate historical data is used
to project future sales tax revenues.
BUILDING PERMITS:
The revenue source of building permits is collected by the Building Inspection
Department for individuals or builders who want to construct a home or some other type
of construction activity. It includes project permits, which cover all parts of construction
(electrical, plumbing, and mechanical permits and certificate of occupancy fees).
BUDGET OVERVIEW
EXPENDITURES
Gen eral A drain istration
The only additional personnel in this year's General Administration budget is an assistant
for the I.S. department. The majority of salary increase from last fiscal year to the
proposed budget is due to the cost of living increase for the employees.
Last year we budgeted $137,000 to replenish the 90 -day fund balance. As you can see
from the recap page in your budget, the fund balance at the beginning of the year was
$671,853. At the end of this budget year we are projecting a fund balance of $912,765.
This is more than adequate to maintain a balance of three months operating funds
for the Town.
Public Works Department
There are no major financial changes in the Public Works Budget this year. The
department will be overseeing various large construction projects.
2001 Street Bond Program: Teague, Nall & Perkins is preparing construction plans for
Summit Cove and a portion of Trophy Club Drive. Plans will be completed in October
and bids received in November. Construction is scheduled to start in January of 2002.
Trophy Club/Marshall Creep Drive Extension: A contract has been awarded to
APAC and construction will commence in the next couple of weeks. Construction will
take 220 days to complete. This construction is being funded by $750,000 in bond money
fiom Denton County. Any overage will be taken out of line item 62060 in the proposed
budget for 2001-2002.
Included this year in the Public Works Budget are the costs of the newly formed
Community Services Department. The Community Services Department will oversee the
following areas and employees:
Parks, Recreation Planningl Landscape Maintenance/Planning & Zoning/Building
Permits
Planning and Zoning Administrator
Permit Clerk (new position)
Building Inspector
(2) Maintenance Personnel, One of these is a new position
Next year this will be a stand-alone department, This first year will be used to separate
these functions from Public Works in order to track cost more efficiently. This will also
allow Public Works to concentrate on the major projects such as street
repair/construction, etc.
Parks and Recreation Department
The major increase in the budget this year relates to the 10 -Acre Park Project. The
majority of expenses this year will be the Town's portion of the snatching grant from
Texas Parks & Wildlife. A detail breakdown has been provided in your budget
workbook.
Planning and Zoning Department
The majority of increase in this year's budget is in the line item. for Town Planner/
Ordinance review and the legal section. Several of the ordinances need to be updated and
reviewed for compliance with recent legislation. The other line item that has increased is
Schools and Training. This past year an in-house training class was offered to the Council
and Planning and Zoning ,Members dealing with planning, zoning issues, changes in
legislation, etc. This was very successful and we have budgeted for the class again in the
new budget.
Trophy Club -Westlake D.P.S.
The D.P.S. Board has recommended the implementation of several new programs based
on a review of the department by Thomas A. Martin Consulting firm. hnplementing these
changes caused a substantial increase to the budget but are critical to the growth and
professionalism of the department.
Due to the 2001-2002 Certified Evaluations, the Town's allocation to the D.P.S.
decreased by $133,094.
Buduet Recommendation: It is the recommendation of the staff to place any overage
beyond the 90 -day operating hind balance in the GASB Account. The Town is in a
unique position of being able to do preventative maintenance on many of its streets to
offset future capital oasts. However, an extensive study of the streets has shown that
several million dollars of repairs and/or replacement have already been identified.
The Town is also undertaking a major park project that will require funding from the
Town in addition to the money received from the Texas Parks & Wildlife matching grant.
After the park is constructed, funds will be included in the budget each year to maintain
the 10 -acre park facility. These are examples of why the Town needs to prepare for the
future by committing any available tax dollars to the GASB fund. This will allow us to
offset future tax increases while maintaining the infrastructure
STRATE IC PLANNING
The Ways and Means Committee has assigned a member of the committee to a specific
department of the Town in order to closely monitor the budget throughout the year. In the
upcoming fiscal year the staff will also work with Ways and Means to further enhance
the five-year plan. It will be updated annually for modifications and changes. Information
from the planning; device will be used for budget and long-term debt issues.
The FY D1-02 Budget has been prepared with the assistance of a whole host of
committed and dedicated employees and committee members. Recognizing that the
proposed budget is still in the development stages, we stand ready to accomplish the
goals outlined in this document. We commit to the Town Council our best efforts to
ensure that the needs of our citizens are met and exceeded!
Res tfully Submitted,
onna Welsh
Town Manager
TOWN OF TROPHY CLUB
2001-2002 ANNUAL BUDGET
GENERAL FUND
REVENUE
TOWN OF TROPHY CLUB
PROPOSED BUDGET
2001 12002
PROJECTED REVENUE
CARRYOVER - DEDICATED FUNDS
FROM PRIOR BUDGETS
TOTAL PROJECTED REVENUE
OPERATING EXPENSES
ADMINISTRATION
PUBLIC WORKS
PARKS & RECREATION
PLANNING & ZONING
TOTAL OPERATING EXPENSES
NET REVENUES OVER EXPENSES -
AVAILABLE FOR FUND BALANCE
PROJECTED APPROVED
BUDGET ACTUAL BUDGET
2000 1 2001 2000/2001 2001 12402
3,188,645
3,188,545
3,237,380 3,275,524
178,220
3,237,380 3,453,744
1,366,330
1,217,927
1,169,690
1,255,418
1,256,922
1,399,660
599,950
425,272
723,700
50,412
91,145
83,843
3,272,110
2,991,265
3,376,893
(83,465) 246,114 76,851
TOWN OF TROPHY CLUS
NEW CAPITAL EXPENSE ITEMS
Prior Year
Budget Increase
Budget
2001/2002 (Decrease)
ADMIN
1,200
Telephone System Upgrade
5,000
Codification
8,500
Imaging
6,000
Office Furniture/Fixtures
3,000
Staff Development
3,100
Replenish 90 day fund Balance -
-
Total Admin 189,092
25,600 (163,492)
PUBLIC WORKS
172,730
Sand Spreader
7,500
Vehicle Equipment
1,200
Mobile Radio
5,000
Vehicles
23,000
Public Works Building
- 3,000
Total Public Works
249,532 39,700 (209,832)
PARKS & REC
Baseball Fields
172,730
Corp Property
7,500
Soccer Field
18,800
Bleachers/Bench Seat (10 acre)
6,000
Tennis Courts -
75,000
Total Parks 350,040
280,034 (69,970)
PLANNING & ZONING
Fireoroof lateral filing cabinet - 3,300 -
Total P & Z - 3,300 3,300
TOTAL CAPITAL ITEMS 788,624 348,630 (439,994)
** Required due to contractual agreement &tor staff recommendation
BUDGETRECAP0102Capita1 Breakdown}
913010110:32 AM
Budget at a Glance
9130/01
Budget Revenue
2081 Projected
2002 Proposed
Property -Tax
1,853,043
21088,951
Sales Tax
294,871
354,000
Franchise Fees
331,500
347,000
Permits, Licenses, Other Fees
277,522
185,500
Miscellaneous
241,758
395,800
Designated Fund Balance Carryover
Franchise Fess
327,270
Total
2,997,894
3,598,521
2001 Revenue Sources - Projected
Permits,
Licenses, Other Miscellaneous)
Fees 8%
9%°
Franchise Fees
11%
Property Tax
Sales Tax 62%1 d°/o
2002 Revenue Sources - Proposed
Miscellaneous
Designated
13'I°
Fund Balance
`
Carryover
9°I
Permits,
Licenses, Other
Fees
Property Tax
Franchise Fess
9%°
Sales Tax
1C%
Account
00-01
Number
Description
2001 1 2002
TAXES
40074
PROPERTY TAXES
40020
PROPERTY TAXES 1 PRIOR YEARS
40040
PENALTIES & INTEREST (TAX)
40070
CITY SALES TAX
40090
EDC Sales Tax - Parks & Rec
40064
MIXED BEVERAGE TAX
9,500
TOTAL TAXES
6,500
FRANCHISE FEES
40200
TU ELECTRIC COMPANY
40210
TELECOMMUNICATIONS
40220
CHARTER CABLE COMPANY
40230
TRINITY
Tri -County Electric
TOTAL FRANCHISE FEES
100.000
PERMITS, LICENSES AND FEES
40310
MISCELLANEOUS PERMITS
40300
BUILDING PERMITS
40110
DEVELOPER FEES
40320
MULTI -FAMILY RESIDENCE LICENSE
2,347,224
P & Z SCHEDULE OF FEES
40350
PLATTING FEES
40340
ZONING FEES
43,341
TOTAL PERMITS, LICENSES, FEES
41,250
MISCELLANEOUS REVENUE
41040
CONTRIBUTIONS
25,000
July 4th Revenue
33,159
NEWSLETTER
41020
INTEREST INCOME
41430
MISCELLANEOUS INCOME
Woo
TRASH SERVICE BILLINGS
287,000
INTERGOVERNMENTAL TNSFS PARKS
331,601
INTERGOVERNMENTAL TNSFS EDC A
7,000
TOTAL MISCELLANEOUS REVENUE
TOWN OF TROPHY CLUB
PROJECTED REVENUES
2001/2002
99-00
00-01
Actual Thru
PROJECTED
2001 1 2002
Budget
PROPQ$ED
7/31101
9130!01
PROPQSED
1,557,071
1,831,145
1,848,405
1,848,405
1,976,224
9,000
9,500
7,158
9,500
9,500
6,500
6,500
9,459
9,459
7,500
214,871
336,000
117,459
275,000
250,000
168,000
75,000
100.000
4,200
5,000
3.350
4,200
4,000
1,791,642
2,356,145
1,985,831
2,221,564
2,347,224
203,874
205,000
243,101
243,101
250,008
43,341
45,000
41,250
43,341
50,000
$5,000
25,000
33,159
33,159
35,000
15,000
12,000
9,641
12,000
12,000
297,215
287,000
327,151
331,601
347,000
7,000
7,000
12,643
13,000
7,000
500,000
175,000
340,402.
358,402
150,000
-
5,000
-
5,000
6,400
5,000
-
5,000
21,000
-
1,500
2,057
2,057
-
2,500
2,500
1,130
1,130
2,500
515,900
196,000
356,232
371,589
185,500
-
47
1,000
52,079
52,079
-
10,990
10,990
-
40,000
45,000
52,079
60,000
50,000
4,500
4,500
2,683
4,500
2,000
50,000
180,000
153,381
184,057
280,000
18,800
-
25,000
-
-
45,003
134,500
254,500
271,259
312,626
395,800
DESIGNATED FUND BALANCE CARRYOVER
BASEBALL FIELD CARRYOVER FUNDS 40,954
DEVELOPER PAYMENTS FOR PARKS - 120,000 - - 137,270
120,000 - - 178,220
TOTAL REVENUES 2,739,257 3,213,645 2,940,473 3,237,380 3,453,744
10:38 AA19130101
REVENUES
00-01
40010 PROPERTY TAXES
Revenue generated from the collection of Ad Valorem taxes on property.
40020 PROPERTY TAXES — PRIOR DELINQUENT
Collection of prior year delinquent Ad Valorem taxes.
40040 PENALTIES & INTEREST (TAX)
Collection of late fees & interest on delinquent Ad Valorem tax collections.
40070 CITY SALES TAXES
Taxes collected on sales originated within the Town limits. (1% of sales)
40080 EDC 'SALES TAX — PARKS & RECREATION
Sales taxes collected for the new EDC Corp A, — (.05% of sales)
40060 MIXED BEVERAGE TAX
Taxes collected from establishments that serve mixed beverages.
40200 TU ELECTRIC COMPANY
Payments from TU Electric for the sale of gas & electricity in Trophy Club.
40210 TELECOMMUNICATIONS
Payments from telecommunication companies for revenues generated in the
Town.
40220 CHARTER CABLE COMPANY
Payments from Charter Cable for revenues generated in the Town.
40230 TRINITY WASTE MANAGEMENT
5 % Franchise fee payment from Trinity Waste for revenues generated from
commercial and residential service in the Town.
40310 MISCELLANEOUS PERMITS
Fees for permits other than building permits, (incidental permits signs, fence,
retaining walls, re -roofs, conditional use permits.)
40300 BUILDING PERMITS
Fees for electric, mechanical, gas and building permits for 50 new homes @
$3,00❑.00 each.
40110 DEVELOPER FEES
5 % of infrastructure costs of development paid by the developer.
40350 PLATTING FEES
Application fees charged to developer f applicant for preliminary, amended,
short form and final plats.
40350 P & Z SCHEDULE OF FEES
Fees charged for changes to any FD, as well as all fees charged for P & Z
related services.
40340 ZONING FEES
Fees charged to cover the costs associated with zoning activities.
41040 CONTRIBUTIONS
Contributions given to the Town.
41020 INTEREST INCOME
Revenue from the investment of Town funds.
41030 MISCELLANEOUS INCOME
Any income not specifically detailed any other place.
INTERGOVERNMENTAL TRANSFERS HARMONY PARK
Amount pledged by EDC A for building a soccer field.
INTERGOVERNMENTAL TRANSFERS 10 ACRE PARK
Amount pledged by EDC B & MUD Systems Fund for the 10 acre park_
BASEBALL FIELD CARRYOVER FUNDS
Amount in the 00 — 01 budget that will be carried over to 01 — 02.
DEVELOPER PAYMENTS FOR PARKS
Amounts paid by developers escrowed by the Town for parks
TOWN OF TROPHY CLUB
2001-2002 ANNUAL BUDGET
GENERAL A DMINIS TRA TION
ADMINISTRATION
Mission
The Town of Trophy Club employees strive to meet the service needs of our
citizenry and effectively manage town services and resources to ensure a high
quality community standard for the public, elected officials and consumers.
Goal
To give responsive and efficient services resulting in satisfied customer relations.
To offer high duality and cost-effective services. Effective performance results
through honesty, professionalism and communication. Develop partnership
through teamwork and cooperative efforts with the community. 11
2001 — 2002 Objectives:
General Administration
+To provide the highest duality community services in the most fiscally efficient
manner.
+To carryout the duties assigned by the Council.
+To provide information to the Council for decision-making.
*To carry out town responsibilities that preserve and safeguard the public trust.
+Strengthen intergovernmental relations, particularly with Municipal Utility
Districts, surrounding cities, school districts and community improvement
associations
+To implement a staff customer service awareness course to enrich public
services for the community.
+To collect and resolve all complaints in a timely manner to the best extent
possible.
+To continue a proactive communication process, utilizing the newspaper,
website, channel 7 and the marquees.
*To post public meetings, produce agenda packets, minutes, resolutions, and
ordinances in accordance with state law.
*To provide a Public Information Officer to communicate with the media and
public.
+To begin the implementation of the codification process.
+To maintain a professional records management program.
+To promptly produce requested public records in compliance with state law.
Finance
*To continue to obtain exemplary annual certified audits.
+ Continue implementation of Development GASB #34. (depreciation of all Town
fixed assets)
*To implement a new purchase order system
Human Resources
+Continue revisions to the "Employee Personnel Manuai".
+Efficiently and effectively disposition employee relations and benefit concerns.
+Re-engineer and implement a new Performance Review process.
Budget at a Glance
9130/01
General Administration
2001 Projected
2002 Proposed
Base Salary
241,316
265,937
Salary Related Expenses
94,731
122,700
Administrative Expenses
128,287
149,800
Professional & Contractual Services
111,589
126,121
DPS Joint Venture Contribution
571,048
427,954
Capital Bx enses
50,293
76,443
Total
1,197,264
1,168,965
2001 General Administration - Projected
Base Salary
Capital �0%
Expenses
Salary Related
4%
Expenses
DPS Joint
Administrative
Venture
Expenses
Contribution
Professional &
48%
Contractual
Services
9%
2002 General Administration - Proposed
Capital Base Salary
Expenses 23%
DPS Joint y1
Venture Salary Related
Contribution Expenses
36%
& Administrative
Professional
Contractual Expenses
13%
Services
11 °/v
TOW14 OF TROPHY CLUB
ADMINISTRATION BUDGET
2009 1 2002
Accou2t:
APPROVED-
PRC-
PROPOSED
Number
AQJ.U.AL
;:BUIDGET
EXP.-FHRtJ
JECTED
BIJC,'CT
%
x
1 Ot}
IDX12001
07(.41101
9130101
2031 12002
Irlvrease
PERSONNEL 5 ERVICES
50019
SalanesRNages
251,346
294045
238,941
280,000
331,637
14.34%
50200
OPS- AdministrGveReimb.
!41,985)
[38,684)
(32,346)
(38,684}
{65,70{))
69,84%
Net Wages
209,361
251,361
208,595
24',316
265,937
5.801
50020
Overtime
1,040
7,00C
9,391
D,842
10,000
42.86%
Merit Raises
5,633
50030
Longevity fruition! Incentive pay
7,500
7,500
3,490
500
7,000
-5.67%
50040
Retirement
13,824
30,553
24.663
28,776
35,107
14.9714,
50050
Group Insurance
19,250
20,000
17,891
20,000
27,400
37.005
50060
Social Security Taxes
15,583
19,179
14,974
18,298
22,324
16 40%
5007C
Medicare Taxes
3,645
4,486
3,730
z,28O
5,221
16.40%
50080
Unemployment Taxes
1,158
600
172
206
1,200
109,00}`.
50050
Worker's Cwpensation
702
700
792
950
1,000
42.66%
Employee Assistance Program
3,000
50100
Auta Allowance
4.800
4,800
4,200
e,000
4,800
0.00%
50120
pre -Employment Physicals
500
700
103
103
500
-23.57%
TOTAL PERSONNEL SERVICES
273,323
348,889
280,007
329,073
390,122
ADMINISTRATIVE EXPENSES
53700
EquipmenlMalmenance
3,500
3,000
234
251
2,500
-15.57%
53750
Buildingmaintenence
10,000
10,000
8,445
10,000
1,000
--0.001A
60010
Telephone
6.100
13,000
11,403
12,500
10,000
-23,0646
60050
Tslephone-May4'
2,500
2,540
1,395
1,450
60100
Communications+PagerJMobil es
-
S,C90
60140
E1cctricily
-8,000
60160
Water
419 419
503
1,000
60200
Postage
4,000
5,200
2,350
2,820
4,500
-13.46%
60250
Service Charges& Pees
200
50
238
286
-100,001
60300
Insurance
15,000
15.000
17,918
17,019
19,6co
30.6756
60360
Office Supplies
3,000
4,000
3,463
AIM
5,009
25,001
60400
Maintenance $ Supplies
1,300
1,300
648
1,018
1.000
-23.08°%
PaperlCopier Supplies
2,500
60450
Copies
5,000
4,600
1.643
1,972
3,OCO
-25.ODIA
60500
Printing
2,000
3,004
1,196
1,435
2,000
-33.33%
60550
Newslatter
6,060
8,500
14.886
17.8463
12,000
41.113%
80600
PuhFlcauons1800.01subserfplions
669
803
1,0co
60650
Dues & Memberships
7,500
8,435
10.126
111200
ROW
6.70%
60660
dues & Memta re3uced by EDC canhlribution
(6,600)
(6,583)
(et600)
(6,600)
0:04%
60700
Meetings
448
538
3,000
60750
Schools &Training
7,000
5,000
3,804
5,000
5,000
0.130%
60850
Travel & Per Diene {Staff)
3.500
3,500
3,780
A,D00
4,{)C{)
14.29%
61050
Elections
2,000
4.000
3,923
4,000
4,000
0,0010
61150
Advertising
t,500
1.500
931
1,397
1,500
D.00%
61200
Employoo Relations
0
4,800
61400
Special Events
8,000
6.000
1,975
A.100
3,OIXl
-52.50%
62300
Miscellaneous Expenses
1,500
1,500
1.281
1,500
1,500
0.00'%
62860
Meals On Wheels
2,500
1,500
1,500
1,500
-
AD1001ya
64050
Copier Lease
3.800
5,000
3,093
5,000
4,500
-10.003;
TOTAL ADINUMSTRATIVE EXPENSES
95,500
101,365
89,095
105,437
114,600
Jan%
PROFESSIONAL & CONTRACTUAL SERVICES
53150
Legal Fees
22,000
50,000
42.176
61,000
(50,000
53200
Audit
7,500
7,000
6,150
8.150
7,500
7.14%
53250
Accounting Assistance
538
633
-
53300
Appraisal Fees
15,000
20,000
14,353
16500
22,00)
10.0096
53350
Tax Adrninislradve,Fees
1,500
2,000
1,717
2600
2,9070
0.60%
53400
Inrormation Servicas Budget (Total)
31.B03
19,963
15,668
19.563
24,421
53450
Independent Labor
2M
4D0
82
158
500
25.DO%
53500
Records Retention
1,000
3,700
1,675
2.871
3,700
0.00%
51550
Professional outside Services
4,000
4,000
45
77
4,006
0.00%
54400
DPS Joint Ventu-e Contribution
640,352
587,000
571,D48
571.48
427,954
-27.0996
57150
Small Equipment
2.004
2 000
72
123
2,000
0.001
TOTAL PROF. & CONTRACTUAL SER
725,365
695,663
853,536
682,129
554,075
TOTAL OPERATING COSTS
1,094,288
1,143,937
1,028,732
1,116.639
1,058,997
CAPITAL EXPENDITURES
63010
Capital Expenses
277
277
22,600
03020
Replondsh 90 day Fund Balance
137,600
53050
OfceFumiturelEquipment
2,000
2,000
778
1000
3,000
&J.00%
63100
Sodding Paynw_nt
35,000
35,000
13,815
35000
35-003
O.M%
63200
Syslems-ComputarPayment
15,810
15,093
15.093
15093
15.093
0.010%
5i 9,B47
4
TOTAL CAPITAL EXPENDITURES
212,657
169,093
29,683
51:093
75,693
-59.97%
COUNCIL RELATED PROGRAMS
62900
Public Relations
10,000
6,840
5,592
6&00
6,001
-11.76°1
62950
4th of July Celebration
41,459
43,000
4,00)
60900
Travel l focidentas- Mayor
3,80!8
1,500
814
1.395
-100.07%
61450
Contingency
25, OW
25,000
0
-
25,001
0.001
Council related legal
Franchise Utilily Task Force
TOTALCOUNCI'..RELATEDPROGRA
38,000
31,300
47,865
50,195
35,007
TOTAL EXPENDITURES
1,344,845
1,366,330
1,106,280
1,217,427
1,169,69a
10 31 A10 913 010 1
ADS INBUDGET0102
GENERAL AND ADMINISTRATIVE EXPENDITURES
01-02
50010 SALARIESIWAGES
Salaries dedicated to general administration. Includes town manager,
shared employees, assistant to MUD and Town managers, director of
finance, town secretary, human resources director, administrative assistant,
receptionist, records management clerk, bookkeeper, assistant bookkeeper.
50200 DPS ADMINISTRATIVE REIMBURSEMENT
Share of administrative salaries allocated to DPS. Reimbursement will be
received from DPS.
50420 OVERTIME
Possible overtime for nonexempt employees. Staff/secretarial support for
after hours administrative needs, committee meeting attendance. Additional
overtime is required during the audit and budget process for the senior
accountant and assistant bookkeeper.
50030 LONGEVITY /TUITION/ MERITJCERTIFICATION PAY
Employee programs
50040 RETIREMENT
TMRS for F'01-02; 9,75% annual salary. Match employees withholding two
to cne.
50050 GROUP INSURANCE
Insurance premiums for health, dental, life, L.T.D., AD&D, and cafeteria plan
50060
SOCIAL SECURITY TAXES
Payroll taxes on employees 6.2%.
50070
MEDICARE TAXES
Payroll taxes on employees 1.45%
50080
UNEMPLOYMENT TAXES
1.3% on 1st $9,000 of salary.
50090
WORKER'S COMPENSATION
Annual policy,
EMPLOYEE ASSISTANCE PROGRAM
Assistance in resolving or accessing treatment for addiction/dependence with
alcohol, or drugs, or other personal matters adversely affecting job
performance.
50100 AUTO ALLOWANCE
Car allowance for town manager.
50920 PRE-EMPLOYMENT PHYSICALS
Physicals on new employees
53700 EQUIPMENT MAINTENANCE
Maintenance agreements on office equipment such as printers, phones, fax
machine and the Infocus device, etc.
53750 BUILDING MAINTENANCE
Town's half of maintenance and operation of the M.U_Q, building.
60010 TELEPHONE
Telephone service, mobile phones, '112 the phone lines, modem and 1/2 lona
distance. (Including Mayor's mobile phone)
60900 COMMUNICATIONSIPAGERSIMQBILES
60140 ELECTRICITY
60160 WATER
60200 POSTAGE
Postage and quarterly meter rental.
60250 SERVICE CHARGES & FEES (bank charges)
Safety deposit box rental and check charges.
60300 INSURANCE
Various policies; Public officials, General liability, Fidelity bond and Office
contents, Notary bonds.
60350 OFFICE SUPPLIES
Includes supplies necessary for use in the operation of the office. Also
includes nameplates for Council, awara plaques, committee name signs, etc.
60400 MAINTENANCE SUPPLIES
Items used to maintain the building such as: coffee, c -fold towels, toilet paper,
cleaning supplies, etc.
60450 COPIES
Town's share of the cost of the copy machine.
60460 COPIERIPRINTER SUPPLIES
Paper and supplies for copier/printer, packet covers, 100% cotton paper for
official document storage and printer toner .
60500 PRINTING
Business cards, stationary, brochures, naps, engraving, etc.
64554 NEWSLETTER
Newsletter puolication cost.
60600 PUBLICATIONSIBOOKSISUBSCRIPTIONS
All costs related to subscriptions, periodicals, technical publications, etc.
60650 DUES & MEMBERSHIPS
Staff dues and memberships to required professional organizations such as:
Texas City Manager's Association
Texas Association Assessing Officers (Tax)
North Texas Municipal Clerk's Association
Texas Municipal Clerk's Association
Government Finance Officers Association
Northeast Leadership Forum
Northwest Community Partnership
Association of Records managers and Administrators
Texas Municipal Human Resources Association
Society for Human Resources
The employees annual cost for required memberships is approximately $700.
The balance of this category are dues and memberships for the Town of
Trophy Club. Most are based on population so each yea, we see an increase
in these areas. These memberships provide the Town with legislative
updates, grant information, educational classes, demographics, state and
federal requirements and information, etc. The cost of these memberships is
approximately $7,000. This cost will be reimbursed by the E.D.C. These
associations are:
North Texas Commission
North Central Council of Governments
Texas Municipal League
Chamber of Commerce
Metroport
60660 DUES & MEMBERSHIP REDUCED BY EDC CONTRIBUTION
Amount funded by EDC Corp. B
60700 MEETINGS
Business luncnes, expenses in connection wit'n professional and staff
functions. Chamber of Commerce, GFOAT, Information Services, Municipal
Clerks, etc.
60750 SCHOOLS & TRAINING
Employee education, all expenditures incurrea while attending professional
meetings, seminars. Some examples of educational schools and seminars
include:
Records Management Managing Electronic Records
Government Finance Cycles of Government Finance
Time Management Management Seminars
60850 TRAVEL PER DIEM (STAFF)
(Staff) - Travel and mileage to schools, meetings, and errands.
60500 TRAVEL PER DIEM (COUNCIL)
(Mayor) - Travel, mileage to schools, meetings.
61450 ELECTIONS
Expenditures related to the local, annual election. Expenses include Eagle
Optech -- Scantron machines, Election materials, judges, election workers
and supplies.
61160 ADVERTISING
Legal and public notices. This category also includes classified adds for
employment.
61200 EMPLOYEE RELATIONS
Employee holiday luncheon, employee recognition program, etc.
61400 SPECIAL EVENTS
Town functions supported by Town. Also included this past year were events
such as Metroport, hosted twice by Trophy Club this past year, etc.
61450 CONTINGENCY
Determined by Town Council each year.
62300 MISCELLANEOUS EXPENSES
Flowers and other items that do not fall into another specific category such
as: name badges, plat filing fees and filing fees. (liens, etc.)
62900 PUBLIC RELATIONS
Funds designated for Public Relations projects.
62950 JULY 4T" CELEBRATION
Contribution to July 0 celebration.
64050 COPIER LEASE
Monthly lease payment for copy machine
53150 LEGAL FEES
Attorney fees. This year several issues required a great deal of legal
assistance. Some of the subjects were:
Open Records Issues
T.W. King Closing (major cause of over budget)
The Lakes Homeowners Association
CIA Issues
Metes & Bounds South Boundary Issue
Open Records Requests
Employment law issues
53200 AUDITING
Fee for auditing financial records.
53300 APPRAISAL
Yearly charge for assessing property within Trophy Club, based on °.!o of
DCAD budget. We do not receive this figure from the Denton County
Appraisal District until after the Town Budget is filed each year.
53350 TAX ADMINISTRATIVE FEES
DCAD Fees. Utilize the appraisal district to calculate roll -back fees and
provide information for the model.
53400 INFORMATION SERVICES BUDGET
Administrations share of Information Services costs as allocated on separate
schedule.
53450 INDEPENDENT LABOR
Contract wages for Incidental jobs.
53500 RECORDS RETENTION
Annual records destruction and retention costs.
53550 PROFESSIONAL OUTSIDE SERVICES
Cost of outside services for contract services for Computer & Information
help.
57150 SMALL EQUIPMENT
Small items I.E. calculators, desk sets organizers, for new employees.
63010 CAPITAL EXPENSES
The following are to be shared expenses with the MUD's. The amounts
shown are V2 of the total expenses. Codification $8,500, Imaging $6,000,
Christmas Lights for MUD building $750, telephone system $5,000 and staff
development $3100.
63020 REPLENISH 90 DAY FUND BALANCE
63050 OFFICE FURNITUREIEQUIPMENT
Purchase/ replacement of office furniture and equipment and purchase of
equipment for new position(s).
63100 BUILDING PAYMENT
Annual payment on police building. When the Trophy Club -Westlake D.P.S.
was formed, the Town retained ownership of the police building.
63200 SYSTEMS -COMPUTER PAYMENT
Town's annual payment to the MUD for computer note for system upgrade in
1998.
54400 DPS JOINT VENTURE CONTRIBUTION
Town's share of all DPS costs.
information Systems
IS Department Mission - the mission of the Information Services (15) Department to
provide technological support to the Town of Trophy Club, Trophy Club MUDS and
Trophy Clubti Westlake DPS, providing the information systems resources for these
entities to efficiently service the needs of our citizenry. The IS Department will service
requests in a respectful and ffiendly manner providing timely solutions with priority given
to performance impact and mission critical issues.
Fide Year Plan
2001-2002
■ Work with all departments, particularly Court and the Water Department to
enable the acceptance of Credit/Debit Card and ACH Payments.
■ Install and configure DPS Records Management Software (RMS)
■ Automate the retrieval of public records such as minutes, resolutions and
agendas.
• Upgrade the Phone System to enable
increase the number of lines available
Caller ID and Direct Incoming dialing and
■ Implement a planned replacement fund which will set aside funds from each
department to pay for needed Hardware upgrades and replacements
■ Bring in an I5 Assistant to help with user support, increasing IS help desk needs
and website maintenance
Ongoing Projects
■ Plan for hardware and software upgrades as required to keep up staff needs and
office locations
■ E -Government — Continue to develop the website, working with departments to
enable citizens to access additional information and as many services as feasible
online.
• Continue to examine emerging technology that can increase productivity and
utilize as feasible
2002-2003
■ Work with Finance and our Accounts Payaole Vendor to enable online water gill
payments and online customer access to view their records
• Enable citizens to begin online retrieval of documents
■ Work with Court to enable online court payments
• Addition of a full-time iS assistant to help with user support, increasing help desk
needs and website maintenance
■ Study the feasibility of implementing an in-house maintainable GIS system
Ongoing Projects
■ Plan for hardware and software upgrades as required to keep up staff needs and
office locations
E -Government — Continue to develop the website, working with departments to
enable citizens to access additional information and as many services as feasible
online.
Continue to examine emerging technology that can increase productivity and
utilize as feasible
• Expand the information that citizens are able to retrieve online
Page i of 2 7130101
Information Systems
2003-2004
■ Install and configure DPS CAD software to integrate with RMS if call volume
dictates the need.
Ongoing Projects
■ Plan for hardware and software upgrades as required to keep up staff needs and
office locations
■ E-Governme.-it - Continue to develop the website, working with departments to
enable citizens to access additional information and as many services as feasible
online.
■ Continue to examine emerging technology that can ;ncrease productivity and
utilize as feasible
■ Expand the information that citizens are able to retrieve online
2004-2005
Ongoing Projects
■ Plan for hardware and software upgrades as required to keep up staff needs and
office locations
E -Government - Continue to develop the website, working with departments to
enable citizens to access additional information and as many services as feasible
online.
Continue to examine emerging technology that can increase productivity and
utilize as feasible
■ Expand the information that citizens are able to retrieve online
2045-2006
Ongoing Projects
■ Plai for hardware and software upgrades as required to keep up staff needs and
office locations
E -Government - Continue to develop the website, working with departments to
enable citizens to access additional information and as many services as feasible
online.
Continue to examine emerging technology that can increase productivity and
utilize as feasible
Expand the information that citizens are able to retrieve online
Acronyms Defined
ACH - Automatic Clearing House or direct bank drafting
RMS - Records Management System
IS - Information Systems
E -Government - Providing citizens with interactive access to city services and
information online.
GAD - Computer Aided Dispatch
GIS - Geographical Information Systems - a program used to update and
maintain digital geographic information.
Page 2 of 2 7130101
Proposed Budget - Information Services
2001/2002
Prior Year Comparison
12:38 PM7130101
Proposed
Account
2000-2001
2401-2002
Numberoption
Budget
Budget
Individual Department Items
Police Individual [terns
4,175
Fire Individual Items
4,025
Court Individual Items
1,200
1,250
Code Enforcement Individual Items
2,025
Administration Individual Items
14,275
Public Works Individual Items
5,775
MUD Individual Items
3,625
Total Individual Department Items
35,154
Software & Support
STW Software Lease & Maintenance (GL& Payroll)
5,700
6,000
STW Software Lease & Maintenance (Utility Billing)
1,500
MUD
STW Additional Support & Upgrades (GL& Payroll)
2,500
6,000
AS400 Support - 60 month
3,135
-
Utility B[Iligg - Handhold Hardware Support - 1 W
695
MUD
Utility Silliig - Handheld Software Support- 1 yr
275
MUD
IBM Printers Hardware Support - 36 mos.
836
-
AS400 Software Subscription
600
650
GCS Permit Support
2,700
2,825
GBS Annual Data Upgrade
650
354
HP DesignJet 750E Plotter - One Year Support
552
606
GDS Cade Enforcement Support
1,200
Code Ent
Licenses - NT Back Office & Office
-
14,296
Firehouse Software Support
660
Fire
Internet Monitoring Software with Support
-
1,000
Anti -Virus Software Renewal - 2 yr
2,400
Consulting and Support Fees
8,000
5,000
PSI Net
2,902
3,040
Total Software and Support
42,161
Hardware
Back -Up Tapes for AS400
325
650
Back -Up Tapes for Netfinity
300
3010
Monitors
1,120
1,400
Network Stations
2,100
3,500
Repair & Maintenance
2.004
15 Laptop
2,500
-
Network Laser Black & White Printer
1,650
Admin
Upgrade to Switches for FD, PD Buildings
5,400
Upgrade to Switches for PW Buildings
2,7001
-
Firewall Hardware & Installation
2,600
Network Irkjet Color Printer
950
Admin
Total Hardware
10,450
M isc
1,000
2,500
Training & Dues
Microsoft Office Training
1,800
3,100
IT Training & Duos
2,000
Total Training & Dues
5,100
Total IS Item and Allocation Budget
52,950
95,361
Salary & Benefits
115,000
Total IS Item and Altocation Budget Incuding Salary
& Benefits
210,361
12:38 PM7130101
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TOWN OF TROPHY CLUB ADMINISTRATION
PERSONNEL DETAIL
2000-2001 ACTUAL
2001-2002 BUDGET
Town Manager
1
1
Director of Finance
1
1
Asst to Town/MUD Mgrs
1
1
Town Secretary
1
1
Human Resources Director
h
1
1
Information Systems Administrator
1
1
Information Systems Intern
0
1
Senior Accountant
1
1
Accounting Assistant
1
1
Adrninitrative Assistant
1
1
Records Management Clerk
1
1
Receptionist
1
1
DEPARTMENT TOTAL
11
12
* Positions shared with MUD
New Positions: 1
Budgeted Admin Salaries $290,015 $331,537
TOWN OF TROPHY CLUB
2001-2002 ANNUAL BUDGET
PUBLIC WORKS
DEPA R TMEI'Irf T
Town of Trophy Club
Public Works Department
Mission:
The mission of the Public Works Department is to maintain and increase the
value of the public infrastructure and Public Works Employees. The department
will achieve increased infrastructure value through rehabilitation programs,
scheduled maintenance programs, and construction of new infrastructure
projects. The department will increase the value of its employees through
specific education and training to increase the efficiency and effectiveness of
their work, and to provide advancement opportunity in the management hierarchy
of the Public Works Department.
Goals:
To maintain and increase the value of the public infrastructure to a condition that
will meet or exceed the resident's expectations, and to increase the value of the
Public Works Employees through programs that provide effective education in
customer relations and training for their safety, welfare, and career benefits.
Mectiwes:
• To provide a safe work environment for all employees
• To provide "qualify customer service"
To Implement safety training and management education programs
• To create and implement a communication program that will mitigate
misunderstandings with the residents and the council.
• To repair the street network as identified by the Teague Nall and Perkins
Engineering Report_
• To create and foster a work environment where employees feel welcomed
and valuable.
Budget at a Glance
9130/01
Public Works
2001 Projected
2002 Proposed
Base Salary
321,653
180,626
Sabry Related Expenses
43,008
78,538
Administrative Expenses
39,677
58,900
Operating Expenses
288,973
297,860
Capital Expenses
280,835
322,800
Professional & Contractual Services
393,521
4643,93E
Total
1,167,677
1,399,660
2001 Public Works - Projected
Professional & Salary Related
Cunlraolual Base Salary Expenses
Services
31%
Administrative
Expenses
5%
CapitaI
Expenses Operating
20% Expenses
2002 Public Works - Proposed
Professional & Base Salary
Salary Related
Contrar_ti�al 131a
Expenses
Services 6%
33%
Administrative
Expenses
4%
Capital
Expenses Operating
23% Expenses
21%
TOWN OF TROPHY CLUB
Proposed Budget - Public Works
2001120o2
""� i
"°x f s�
�
Pi(ipCC�r�d
Protected.:;
PROP(}St:C2 '
Aecor.r i -
39 40
4D • 131
00 f 01
00101
�:d �'<
0}q�¢:?^
h1Urli�e
,,,;- ,'Ogser[ptivn :;
Budget'
6LIDGL;T••,
ThJu7 [31101'Fmzt
PERSONNEL SERVICES
50010
Salaries/Wages
175,079
188,8()3
105,744
121,E63
180,626
50020
Ernployee Overtime
1,`-013
8,000
4,477
5,690
7,400
Merit Raises
3,300
50030
Longevitypayr-uAionllncentive pay
2,200
3,040
479
9119
3,600
50040
EmployeeRefl'ement
9,630
19,543
10,6.97
12,507
10,968
50050
Group Insurance
17,792
18,000
9,187
12,440
25,000
soa30
Sada[ Security
10,856
12,264
6,939
7,953
12,061
Soora
Medicare Taxes
2,539
2,868
1,623
2.023
2,131
50030
Unemploymem Taxes
600
800
94
1B8
1,050
50630
Worker's Compensation
1,134
1,000
2,150
2,150
3,930
501110
Auto A[lowant9
3.�0
50120
Pre. Employment To sting
1,600
1,500
TOTAL PERSONNEL SERVICES
224,930
254,170
141,780
165,544
259,164
AOMINI5TRATIVE EXPENSES
53430
IS Supporl
1,800
63650
VairiGa Maintenance
1,400
1,090
1,469
1,763
5,000
53771]
Equipment Marntenance
1,200
No
34
41
6011
54030
Cleaning Services
1,300
1,390
1,363
1,700
1,300
60910
Telephone
3.500
S,GOG
3,8738
4,330
5,000
60170
CommuniCOtiOnslPagerSlNabils
(310)
(310)
300
61230
Emp lays Relations
19
29
300
66170
Rent
5,606
5.600
4,770
5,724
11,260
60230
Postage
1,400
1,540
405
466
500
607713
Insurance
6,000
6.GDO
-
6,000
60350
Office Supplies
2.600
2,3{10
1,061
2,300
60400
Maintanance Supplies
600
1,000
371
445
1,006
60450
Copies
8170
7,600
263
316
1,000
60500
Printing
1,004
1.000
131
157
1,090
60650
Dues &Memberships
400
1,000
205
308
1,000
50700
Meetings
45
45
100
60750
schools & Continuing Education
3,309
5.500
409
1.506
3,500
60850
Travel& Par DOM
500
1.500
121
1 CDG
1,606
61150
Advertising
-
1,500
273
328
1000
TOTAL ADMINISTRATIVE EXPENSES
29,300
37,300
14,237
17,950
43,'900
PROFESSIONAL & CONTRACTUAL SERVICES
53410
Enginee ring Services
15,C00
i0,000
47,266
so'c00
15,000
53150
Legal Fees
3,COO
6.200
15.241
18,289
1(),000
53450
Independent Labor
15,C00
15,000
2,012
2,414
15,000
54050
Landscape Maintenance
145, coo
138,436
80.825
138,C00
139,436
54100
Trash RemovaVRecyeling
206,500
222,432
164,986
222032
289,000
54150
Health lnspect�r Fees
2,eorj
2,500
1,380
1,656
2,500
TOTAL PROF a CONTRACTUAL SERVICE
387,co0
394,568
311,712
432,792
460,936
PUSUC WORKS OPERATING EXPENSES
53750
Building Maintenance& Safety
19.000
7,051
10,06()
10,4139♦
54300
Hardware
1,f00
1,509
157
1,1700
1,500
54310
Training (Manage Mani& S arety)
1,560
25
1,400
1,700
57010
Fuel & Lube
2,000
3,G()G
1,25B
2,5aG
3,500
57056
Unifxms & Aczessones
5110
1,500
1,145
1,374
1,500
60150
Electricity
5000
5(),G()0
42,770
51,335
51,5GO
60150
Water
1B4O00
20.160
16;477
20,060
20,1t30
61850
Property Maintenance
8,000
15,000
5,506
6,E07
15,000
61900
Code Enfofcomenl
6,404
15.00
1,265
6,060
-
01950
rlegn and Rapoirs
2,£0s1
3 nn0
1,804
2,CGO
3,000
62000
Irrigation Repair$
10,500
6,000
6,579
7,E95
8,000
62050
Street Repairs
150,000
150,000
115,701
150,cou
150,000
52100
Street Sweeping
9,00()7
9,()00
3,750
B,C00
9.000
62150
StreeVfraflic SrgnsdGrosswalks
30,500
20,()00
9,891
20.C')6
25,000
TOTAL- Pt1BUC WORKS OPERATNG EXF
288,800
296,740
269,22E
288,111
297,860
TOTAL OPERATING EXPENSES
939,030
982,796
676,967
904,:06
1,061,660
CAPITAL EXPENSES
63610
Sand Spreader
7 500
63090
Office Furniture & Equipment
3,200
-
63250
Vehicles
21,000
21,000
21.000
23,000
63500
Vehide Equipment
1,200
264
1,200
1,200
&3400
Mobile Radio
5,11100
5,000
5,090
6391D
Trophy C1ubWarshall Creek Road
76,552
76,552
64650
Copier Laasa
2,288
3,-32
3,100
64100
PVd Building
5,500
3.000
2,844
3,000
3,600
62460
Streot Repairs (GASB 34)
222,432
222,432
222,432
2BG,000
64600
Street Band P'4gram
-
27,573
-
-
TOTAL CAPITAL EXPENSES
12,700
252,632
352,753
332,616
322;800
COUNCIL RELATED ACTIVITIES
53:60
Utility Franchise Services
10,000
20,000
18,271
20,9130
15,000
TOTAL COUNCIL. RELATED AGTIVRIES
10,000
20,000
18,271
20.000
15,000
1017AL EXPEWOiTURES
952,730
1,255,418
1,047,491
1,75n,922
1,399,660
i 6:38 AMW30101
PUBLIC WORKS EXPENDITURES
PERSONNEL EXPE'N'SES
50010 SALARIES- Salaries:
1- Public Works Director, 1 -Community Service
Administrator, 1 Public Works Administrative Assistant, 1 -
Clerical 1- Building Inspector, 3- Building/General
Maintenance Workers
50020 OVERTIME- Overtime compensation for nonexempt personnel
50030 LONGEVITY PAYI TUITION I MERIT/ INCENTIVE PAY- Employee
programs
50040 EMPLOYEE RETIREMENT- TMRS for FY 2001-02. 9.88% annual
salary
50050 EMPLOYEE INSURANCE- insurance premiums for health, dental, life,
L.T.D., AD&D and cafeteria plan
50060 SOCIAL. SECURITY- Payroll taxes for employees 6.2%.
50070 MEDICARE TAXES- Medicare Taxes on employees - 1.45%
50080 UNEMPLOYMENT TAXES- 1.3116 on 1st $0,000 of salary for employees
50090 WORKER'S COMPENSATION- Annual policy
50120 PRE EMPLOYMENT TESTING- Drug and Physical Screening for new
employees
ADMINISTRA TIIVE EXPENSES
53400 IS SUPPORT- Information System needs, upgrades, etc.
53650 VEHICLE MAINTENANCE- Oil changes, car washes, tires and
mechanical repairs.
53700 OFFICE EQUIPMENT MAINTENANCE- Maintenance agreements on
office equipment. (Actual Cast)
54000 CLEANING SERVICES- Weekly cleaning of the Public Works Building.
(112 of Actual contract)
60010 TELEPHONE- Phones for Public Works Building & cellular phones.
(Estimated by extending actual cost)
Q:iSHARED\EVERYQNEIRENAE1Budget\PW Budget Line Item Definitions 2001-2002.doc
6/14/01 8:51:45 AM
50100 COMMUNICATIONS I PAGERS 1 MOBILES- To maintain
communication within PW departments
61 170 RENT- Annual rent for Public Works Building. (Town's share of actual
cost)
60200 POSTAGE- Mailing contractor registration info, permits, and misc,
correspondences. (Estimated cost of anticipated
correspondence for Public Works).
60300 INSURANCE- General Liability Public Works building and trucks
(inspection) (Actual cost)
60350 OFFICE SUPPLIES- Supplies for the daily running of the office: paper
products, pens, filing materials, etc.
60400 MAINTENANCE SUPPLIES- Paper products for Public Works Building,
light bulbs, janitorial supplies. (Actual cost to supply Public Works and
Park needs from previous years)
60450 COPIES- Copies of maps, plats, files, ordinances, contractor's packets,
mise. info. ( Actual cost extended for additional personnel and
increased work activities.)
60500 PRINTING- Inspection tags, code enforcement violation tags, stationary.
(Actual cost)
60650 DUES & MEMBERSHIP- ICBO, IMAPO, and code enforcement
membership fees and dues. (Estimated from previous years cost)
60700 MEETINGS- Meetings for the on-going activities within department.
60750 SCHOOLS & CONTINUING EDUCATION- Building inspection,
plumbing, Insurance, Mechanical, Electrical, etc. (Actual cost for
required continued education & license renewal.)
60850 TRAVEL & INCIDENTAL- Relating to schools. (Estimated based on
previous years cost)
61150 ADVERTISING- Advertising for neer construction projects.
PROFESSIONAL AND CONTRACTUAL SERVICES
53010 ENGINEERING SERVICES- Engineering services for new streets and
utilities for new subdivision developments. (Estimated cost)
0:15HARED\EVERYONE\RENAEIBudgetlPW Budget Line Item Definitions 2001-2002.doc
6114/01 8:51:45 AM
53150 LEGAL FEES- Legal fees associated with public works such as code
enforcement, drainage and legal issues on building requirements.
(Estimated cost)
53150 LEGAL FEESIFRANCHISES- Legal fees associated with creation of and
renewal of franchise agreements. (Estimated cost)
53450 INDEPENDENT LABOR- Pest control and herbicide services. (Actual
cost of previous years)
54050 LANDSCAPE MAINTENANCE- Planting of perennial plants and
replacing damaged or dead trees. Median contract with Jasper Hayes
Company.
54100 TRASH REMOVALIRECYCLING- based on 2.700 homes. Increase due
to 3.20 CPI. (Actual cost)
54150 HEALTH INSPECTOR FEES- Inspections twice a year of all commercial
establishments, schools and daycares providing food. (Actual cost
extended for additional establishments)
PUBLIC WORKS OPERATING EXPENSES
53750 BUILDING MAINTENANCE- General building maintenance as needed
54300 HARDWARE- Small tools, nuts and bolts, etc. (Actual cost of previous
years)
54310 TRAINING (MANAGEMENT & SAFETY)
57010 GASOLINE f OIL- Supplies for vehicles in department. (Actual cost
extended for additional vehicles)
57050 UNIFORMS AND ACCESSORIES- Replacement of shirts for Building
Inspector and Code Enforcement and rental of uniforms for one
maintenance person. (Actual Cost)
60150 ELECTRICITY- Municipal Buildings, streetlights, parks. (Actual Cost)
60160 WATER- Water for medians. Generally, 90% of expenditures occur
between May and September. (Estimated rased on current
requirements of the landscape contract)
61850 PROPERTY MAINTENANCE- Maintenance of all Town facilities. These
might include trash pickup under and around bridges, pickup of debris
such as what happens when trees are blown over. (Actual cost based
on previous years)
61900 CODE ENFORCEMENT- Cost to mow and remove trash if non-
compliant, (Estimated based on previous years cost per violation)
Q:ISHARED7 EVE RYONEIRENAE1Budget\PW Budget Line Itern Definitions 2001-2002.doc
6/14101 8:51:45 AM
61950 FLAGS & REPAIRS- Flag purchases and repairs. (Actual Cost of
previous years)
62000 IRRIGATION REPAIRS- Replacement of leaking control devices and
damaged meter boxes, etc. Generally, all expenditures occur between
March & September. (Actual cost of previous years)
62050 STREET REPAIRS- Necessary repairs/ street joint maintenance_
(Estimated cost)
62100 STREET SWEEPING- Sweeping of Trophy Club Drive, Indian Creek
Drive, Trophy lake Drive, Trophy Wood Drive, Village Trail and Durango
once a month. (Actual cast of contract)
62150 STREET/TRAFFIC SIGNSICROSSWALKS- Marking crosswalks, stop
bars, centerlines, and sign maintenance, street name signs. 50% of
expenditures occur during late summer and fall.
(Estimated based on previous years cost)
CAPITAL EXPENSES
62060 STREET REPAIRS (GASB 34)- Estimated amount of infrastructure
upkeep and additions. Council has chosen to set aside revenues from
trash billings.
63010 SAND SPREADER- Sand Spreader for Town — to spread sand on
roadways in icy weather conditions
63050 OFFICE FURNITURE & EQUIPMENT
63300 VEHICLE EQUIPMENT- Equipment such as toolboxes and accessories
far new truck
63400 MOBILE RADIO- Needed replacement of defective radios. (112 of
estimated cost)
63904 MARSHALL CREEK ROAD -To cover cost of construction in addition to
$750,000 supplied from County
64050 COPIER LEASE - 1/2 lease payment for public works copier. This is split
with the MUD.
64100 PW BUILDING — Repairs to public Norks building.
Q;ISHAREDIEVERYONEIRENAEIBudget\PW Budget Line item Definitions 20c1-2002.doc
5!14101 8:51:45 AM
TOWN OF TROPHY CLUB PUBLIC WORKS
PERSONNEL DETAIL
2000-2001 ACTUAL
2001-2002 BUDGET
Public Works Director
1
1
Assistant Public Works Director
1
0
Community Services Administrator
0
1
Building Inspect -or
1
1
Public Works Secretary
1
1
Public Works Receptionist
0
1
Maintenance Worker
1
1
Maintenance Worker
*
1
1
Maintenance Worker
0
1
P & Z Coordinator
*'
1
1
Code Enforcement Officer
*"`
1
0
DEPARTMENT TOTAL
8
9
* Positions shared with MUD
' Position shared Public Works, P&Z, and MUD
*w* Code Enforcement moved to DPS
New Positions: 2
Budgeted Public Works Salaries $188,803 $180,026
TOWN OF TROPHY CLUB
2001-2002 ANNUAL BUDGET
PARKS AND RECREATION
Town of Trophy Club
Parks and Recreation Department
Mission
To provide safe, attractive, and enjoyable park and recreational facilities for
maximum use by Trophy Club residents, while acting in a fiscally prudent
fashion.
Goal
The goal of the department is to maintain and improve existing park
infrastructure, update outdated ordinances, ensure compliance with federal and
state regulations, and begin construction on existing and acquired parkland.
Proiect Service Histor"ccomplishments
Skyhawks Sports Camps —
McCombs Fields Improvements
Park Grant Submission
Park Grant Successful Awarding
10 Acre Park Preliminary Design
10 Acre Park Final Design
Secure Agreement for 10 Acre Park
ADA/TAS Issue Project
COE Concept Plan
Irrigation System Improvement
Funding for new U6 Soccer Field at Harmony
FY2000/2001
June/July
January, February, March
October
January
February, March, April
May, June, July
July, August
October -June
February — Present
May
Mav
2001 — 2002 ©biectives
• To replace damaged or deteriorated park equipment, as needed.
• To review and update outdated park and recreation ordinances.
• To maintain and improve existing parks to a useful and attractive level.
• To begin, in January, the construction process on the new 10 acre park
between the two schools in west Trophy Club.
• To secure a contract with Texas Park and Wildlife for the $500,000 funding
match for the 10 acre park.
• To secure agreements for the usage and/or ownership of property with NISD,
TRA, and BriscoeClark.
• To continue to move forward on securing a lease and minor construction with
the US Army Corps of Engineers for the 363 acres located in the northeast
portion of the Town.
• To develop a proactive maintenance program for all park facilities.
• To begin and finish construction on the new U6 Soccer Field at Harmony
Park.
Town of Trophy Club
Performance Obiectives and Workload Indicators FY2001/2002
• Number of decayed/vandalized park items/equipment replaced or repaired.
• Number of ordinances reviewed, amended, or created.
• Hours spent on securing the US Army COE land lease.
• Number of permits issued for usage of park facilities.
• Number of sports camps hosted in conjunction with Skyhawks.
• Number Park and Recreation meetings hosted.
s Leases/agreement secured with TRA, BriscoeClark, and/or NISD.
Budget at a Glance
9130101
Parks and Recreation
2001 Projected
2002 Proposed
Professional & Contractual Services
102,500
122,500
Parks Operating Expenses
82,000
72,950
Capital Expenses
73,500
677,300
Total
1 7387000
872,750
2001 Parks and Recreation - Projected
Professional &
Contractual
Capital Services
Expenses d3)/4
31 °Ia
Parks Operating
Expenses
26%
2002 Parks and Recreation - Proposed
Professional &
Contractual
Services
14%
Parks Operating
Expenses
Capital 8°l0
Expenses
78%
PARKS BUDGET
2001 12002
99100: Approved Actual Projected PRQJ'!�5E0 ADJUST
ACCOUNT DESCRIPT1014 Budget 00,161 THRU7�31.01Thru'3.01 .200112002 MENTS'
NUMBER
TOTAL PARKS EXPENSES 141,244 198,950 101,541 176,772 195,450
DECISION PACKAGES
CAPITAL EXPENSES
Play Equiprlent & Sprinkler System
Bleacher"eneh Seat
63650 Harmony Park ADA Renovation
Soccer Field
63900 Corp Property- Maclmproventents
TOTAL CAPITAL EXPENSES
10 ACRE PARK PROJECTS
Baseball Fields - EDC B
Baseball Fields- MUDS
Baseball Fields - Carry over00-01
Basebali Fields- Developer Contributions
63850 Baseball Fields
Baseball Fields carp funds
Tennis Cou is
TOTAL 10 ACRE PARK PROJECTS
TOTAL REQUESTED EXPENDITURES
3,677
6,000
51,000 40,774 51,000
18,800
- 40,000 - 7,500 7.500
3,677 91,000 40,774 58,500 32,300
20,000
25,000
40,850
137,270-
120,000 310,000 84,993 190,000 172,730
*5'cim
30.500 +75,000
150,500 310,000 64,993 190,000 495,950
295,421 599,950 227,308 425,272 723,700
10:37 AM9130101
CONSUMABLE SUPPLIES
54300
Hardware
500
200
22
22
200
€0400
Maintenance Supplies
750
750
565
750
750
50160
TOTAL CONSUMABLE SUPPLIES
1,250
950
587
772
950
60160
PROFESSIONAL & CONTRACTUAL SERVICES
16,000
17,000
617
17,004
25,500
51150
Legal Park Land Dedication & Ordinances
25,000
5,000
2,499
5,000
5,000
53450
Independent Labor
7,000
10,000
3,297
10,000
10,003
54050
Landscape Maintenance
70,744
70,750
43,368
70,750
88,753
54200
Consultants
2,500
12,000
791
12,000
12,00)
54250
Portable Toilets
6,750
6,750
4,713
6,750
6,750
TOTAL PROF & CONTRAG f UAL SERVICE
86,994
104,500
54,668
104,500
122,500
TOTAL PARKS EXPENSES 141,244 198,950 101,541 176,772 195,450
DECISION PACKAGES
CAPITAL EXPENSES
Play Equiprlent & Sprinkler System
Bleacher"eneh Seat
63650 Harmony Park ADA Renovation
Soccer Field
63900 Corp Property- Maclmproventents
TOTAL CAPITAL EXPENSES
10 ACRE PARK PROJECTS
Baseball Fields - EDC B
Baseball Fields- MUDS
Baseball Fields - Carry over00-01
Basebali Fields- Developer Contributions
63850 Baseball Fields
Baseball Fields carp funds
Tennis Cou is
TOTAL 10 ACRE PARK PROJECTS
TOTAL REQUESTED EXPENDITURES
3,677
6,000
51,000 40,774 51,000
18,800
- 40,000 - 7,500 7.500
3,677 91,000 40,774 58,500 32,300
20,000
25,000
40,850
137,270-
120,000 310,000 84,993 190,000 172,730
*5'cim
30.500 +75,000
150,500 310,000 64,993 190,000 495,950
295,421 599,950 227,308 425,272 723,700
10:37 AM9130101
PARRS OPERATING EXPENSES
54350
Playground & Ball Field Materials
4,540
4,500
3,121
4,500
4,500
54360
Park Equipment Replacement Fund
7,000
3,255
7,000
7,000
50160
Electricity
3,000
5,500
3,304
5,500
5,500
60160
Water
16,000
17,000
617
17,004
25,500
61850
Property Maintenance
25,000
55,000
33,000
33,000
25.000
62000
Irrigation Repairs
4,500
4,500
2,989
4,500
4,540
TOTAL PARKS OPERATING EXPENSES
53,000
93,500
46,286
74,500
72,000
TOTAL PARKS EXPENSES 141,244 198,950 101,541 176,772 195,450
DECISION PACKAGES
CAPITAL EXPENSES
Play Equiprlent & Sprinkler System
Bleacher"eneh Seat
63650 Harmony Park ADA Renovation
Soccer Field
63900 Corp Property- Maclmproventents
TOTAL CAPITAL EXPENSES
10 ACRE PARK PROJECTS
Baseball Fields - EDC B
Baseball Fields- MUDS
Baseball Fields - Carry over00-01
Basebali Fields- Developer Contributions
63850 Baseball Fields
Baseball Fields carp funds
Tennis Cou is
TOTAL 10 ACRE PARK PROJECTS
TOTAL REQUESTED EXPENDITURES
3,677
6,000
51,000 40,774 51,000
18,800
- 40,000 - 7,500 7.500
3,677 91,000 40,774 58,500 32,300
20,000
25,000
40,850
137,270-
120,000 310,000 84,993 190,000 172,730
*5'cim
30.500 +75,000
150,500 310,000 64,993 190,000 495,950
295,421 599,950 227,308 425,272 723,700
10:37 AM9130101
Parks and Recreation Department Expenditures
2001/2002
54300 Hardware — Small tools, nuts, baits, and ties used for the upkeep at the parks
60400 Maintenance Supplies — Paper products (toilet paper and towels), light bulbs,
trash bags, and janitorial supplies for the parks.
53150 Legal Park Land Dedication & ®rdinancas- Expenditures are required to write
and review any ordinances, contracts, or other legal documents that will come up in the
fiscal year.
53450 Independent Labor — Pest control and landscape services. These services are
hired because a license is required to perform pest control, landscape, and turf services.
54054 Landscape Maintenance — Maintenance of all grassy areas (mowing, edging,
trimming) at Harmony, Lakeview Elementary Soccer Fields, McCombs Baseball Fields,
and the new 10 acre park, There is an $18,000 increase due to the additional mowing of
the new park and a portion trail system in the Lakes Subdivision, which will be acquired
under the $1 M grant.
54050 Consultants — Landscape, architectural, engineering and surveying service. This
item is needed for upcoming additions, improvements and other changes at area parks.
54250 Portable Toilets — Rental fees associated with providing portable toilets at
McCombs (2) and Lakeview Elementary (2).
54350 PlaygroundlSall Field Material — Girt, clay, sand, gravel, fibar, mulch, and other
materials used in the upkeep of play grounds and ball fields. Other items include seats,
swings, and playground items.
54360 Park Equipment Replacement Fund — Funds used available to replace
decayed, vandalized, broken infrastructure. Sample items include bleachers, trash cans,
grills, benches, ne,s, sinks, fountains ... )
60150 Electricity — Electricity to provide lighting of parks and ball fields.
60160 Water— Water used to irrigate the parks to prevent turf damage. Increased to
watering of the new 10 acre park. This area has not been watered in the past.
61850 Property Maintenance — Maintenance on ;park facilities. General maintenance
and repair. Sample items include roofing the pavilion and concession buildings at
Harmony Park and/or treating the ceiling of the pavilion or painting existing structures.
62000 Irrigation Repairs — Repairs to irrigation equipment at existing parks that are
damaged, decayed, or in need of replacement.
63850 Baseball Fields Our matching portion of the Texas Park and Wildlife Grant.
This amount includes the previous two budget carry overs (FY199912000 = $120,000,
FY2000/2001 = $190,000, Total 310,000) plus this year's remaining budget match for
the $50D,000 required match.
63900 Corp Property— To continue development and acquisition of the US Army Corp
of Engineers 363 acre proposed park site. Funds would allow for a gravel entry point
with limited parking, a minimal short soft trail, and preparation funds for the eventual
drawings for land development.
Soccer Field — Tris is the newly proposed 0516 soccer field at Harmony Park. The
funds for this project will come from an EDC -A commitment.
Bleachers/Bench — Two sets of bleachers at Llarmony Park and two sets at Lakeview
Elementary Soccer Fields are in need of replacement. The existing bleachers are made
of wood and have deteriorated from the elements.
Tennis Courts - This is one of the items that the Town is attempting to cooperate with
NISD. The item is related to the Medlin School Expansion and the cons -.ruction of our 10
acre park. in an agreement to be finalized, the Town would build the tennis court and the
school district would construct a parking lot and allow the Town usage.
TOWN OF TROPHY CLUB
2O01-2002 ANNUAL BUDGET
PLANNING AND ZONING
DEPARTMENT
Town of Trophy Club — Department of Public Works
PLANNING & ZONING DIVISION
Mission
It is the mission of the Planning and Zoning Department to coordinate and monitor
the development, design and construction of all subdivision development activities,
to ensure all public improvements meet or exceed the requirements of the zoning,
subdivision and flood plain management, town ordinances and are designed and
constructed in accordance with accepted engineering principles and construction
practices.
Gaal
Provide an aesthetically refined community for the citizens of Trophy Club by
implementing zoning regulations and districts in accordance with the
Comprehensive Plan in addition to promoting health, safety, morals and the general
welfare of the community. 11
2001 — 2002 Objectives
Major Objectives
* Provide effective planning support to the public, town staff, the Planning and
Zoning Commission and Town Council.
* Review and recommend updates to the Comprehensive Zoning Ordinance,
Subdivision Regulations, Comprehensive Land Use Plan and various planning &
zoning related town ordinances.
• Assist and develop demographic and informational database for marketing
purposes.
Ongoing Objectives
Ensure that the design of all plans, specifications, and plats of all developments
are in compliance with Town ordinances and development practices.
• Coordinate with Town engineer, planning consultant and building
inspector/official, to ensure construction and inspections of all developments are
in compliance with engineering principals and development practices.
Provide accurate and timely information and assistance to other Town
departments, developers, engineers, contractors and citizens.
• Maintain accurate and up-to-date base map information for addressing to benefit
the Town.
G:ISl�AREDIEVERYONE1RENAE\BudgetlPZ division Mission Goals objectives 2001-2002.doc 811!01 2:39:00
PM
Budget at a Glance
9130101
PJanning and Zoning
2001 Projected
2002 Proposed
Base Salary
15520
16.451
Salary Related Expenses
6246
8,492
Professional & Contractual Services
53,250
47,160
Operating Exoenses
3,129
81
Capital Expenses
0
3,300
Total
78,145
83,628
2001 P&Z - Projected
2002 PBZ - Proposed
Operating _
Expenses Base Salary
Professional &
Contfactual Salary Related
SerVIGes Expenses
r 11 I
TOWN OF TROPHY CLUB
PLANNING ZONING BUDGET
2001 12002
Account
Number
Description
PROPOSED
PERSONNEL SERVICES
50010
Salaries & Wages
50020
Overtime
Budget
Merit Raises
50030
Longevity/Certification
50040
Retirement
50050
Group Insurance
50060
Social Security Taxes
50070
Medicare Taxes
50080
Unemployment Taxes
50090
Workman's Compensation
TOTAL PERSONNEL SERVICES
PROFESSIONAL & CONTRACTUAL.
53010
Engineering Services
53050
Town Plainer
500
Town Plainer Ordinances
53150
Legal Fees
53170
Legal/Ordinances
53300
Appraisal Fees
1,143
TOTAL PROFFESSIONAL & CONTRACTUAL
2,097
CONSUMABLE SUPPLIES
60350
Office Supplies
60450
Copies
60500
printing
204
TOTAL CONSUMABLE SUPPLIES
284
OPERATING EXPENSES
60200
Postage
60550
Newsletter/Publications
60650
Dues & Memberships
60700
Meetings
60750
Schools & Training
60850
Travel & per diem (staff)
611:50
Advertising
62200
Plat Filing Fees
62250
Computer Mapping
62300
Miscellaneous Expenses
16,000
TOTAL OPERATING EXPENSES
25,000
TOTAL OPERATING EXPENSES
-
CAPITAL EXPENSES
63010
Fireproof lateral filing cabinet
16,500
TOTAL CAPITAL EXPENSES
4,1700
TOTAL EXPENDITURES
80,543
-
3,300
- - - - 3,300
19,000 50,412 64,234 91,145 83,843
10:37 AM9l30101
PLANNING ZONING BUI0GET0102
PRO-
PROPOSED
199912000
APPROVED
EXP THRU
JECTED
BUDGET
Budget
2000/2001
7131101
9130101
200112002
-
15,000
12,872
15,520
16,451
-
1,200
1,059
1,500
2,000
330
138
118
118
500
-
1,614
1,402
1,671
1,880
-
1,550
1,143
1,505
2,097
-
1,013
671
1,063
1,195
-
237
204
249
284
-
50
14
28
225
-
100
113
113
200
-
20,902
17,791;
29,766
25,158
4,000
3,260
13,067
18,000
3,260
5,000
16,000
20,017
25,000
12,000
-
-
-
-
16,500
4,000
4,1700
10,027
15,000
5,000
1,1700
1,003
-
8,000
10,000
400
400
-
-
400
14,400
24,66044,011
66,000
47,160
1,300
1,303
628
700
600
175
303
336
500
500
200
50
44
50
50
1,675
1,650
1,008
1,250
1,150
125
200
108
140
20D
450
450
420
450
454
200
200
65
200
200
-
-
-
-
125
400
800
111
400
3,500
100
203
71
100
-
200
100
168
3015
350
150
-
117
175
200
1,200
1,200
359
359
2,000
100
50
-
50
2,925
3,200
1,419
2,129
7,075
80,543
-
3,300
- - - - 3,300
19,000 50,412 64,234 91,145 83,843
10:37 AM9l30101
PLANNING ZONING BUI0GET0102
PLANNING & ZONING EXPENDITURES
01-02
PERSONNEL SERVICES
50010 SALARIES & WAGES
Salaries dedicated to Planning & Zoning Coordinator. 1/2 of salary will he covered
under the Planning & Zoning budget, while the remainder is divided between other
departments.
50020 OVERTIME
Overtime pay for the Planning & Zoning Coordinator, a non-exempt employee, to
attend after hours Planning & Zoning Commission meetings as well as Town Council
meetings when a P&Z item is on the agenda.
50030 LONGEVITYICERTIFICATIONIMERIT
Employee programs
50040 RETIREMENT
TMRS for Fiscal Year 01-02; 9.75% annual salary. Match employees withholding
two to one.
50050 GROUP INSURANCE
Insurance premiums for health, dental, life, L.T.D., AB&D, ar.d cafeteria plan.
50060 SOCIAL SECURITY TAXES
Payroll taxes on employees is 6.2%.
50070 MEDICARE TAXES
Payroll taxes on employees 1.45%.
50050 UNEMPLOYMENT TAXES
1.3% on 1" $9,000 of salary.
50090 WORKMAN'S COMPENSATION
Annual policy.
PROFESSIONAL & CONTRACTUAL
53010 ENGINEERING
Services including the review of the followirg:
Preliminary plat
Paving, drainage, sanitary sewer and water improvements
Final plat
Grading plan
Attendance at preliminary planning meetings with developers as well as pre -
construction meetings with contractors.
Q:1S HARE MEVERYONEWerin12001 200212001-2002 BUDGET DEFINITIONS.doc 811101 3:53:56 PM
P&Z Expense Definitions Continued
53050 TOWN PLANNER
Services including the review of the following:
Various agenda items for meetings, i.e. requests for fence waivers, meritorious
exemptions for signs, conditional use permits for wireless antennas and antenna
facilities.
Regular attendance at Commission meetings as uvell as Town Counci' meetings,
when needed.
Attendance at preliminary planning and concept meetings with developers.
Input and recommendations for ordinance revisions, i.e. Comprehensive Zoning
Ordinance, Subdivision Regulations, Comprehensive Land Use Plan, stand alone
ordinances such as fence and sign, in addition to requests for planned development
amendments.
Review of preliminary plats, final plats, site plans, amended plats, short form
plats, replats, vacation instruments
53150 LEGAL
Legal fees for research and interpretations for various issues requiring a legal
opinion, such as validating statutes. Review of public hearing notices and meeting
agendas, agreements andlor correspondences with developer's and residents, when
needed.
53174 LEGAL -ORDINANCES
Updatelamend mentslrepeals to current ordinances such as:
Comprehensive Zoning Ordinance
Comprehensive Land Use Plan
Subdivision Regulations
Requests to amend planned development ordinances
Attendance at Commission meetings when needed
63300 APPRAISAL
The annual summary appraisal of real property forthe vacant land within the Town,
CONSUMABLE SUPPLIES
60350 OFFICE SUPPLIES
Supplies that are strictly designated for Planning & Zoning and necessary for use in
the operation of the department, such as file folders, labels, colored paper for
packets, binders, etc.
60450 COPIES
The Planning & Zoning Department's share of the costs associated with operating
and maintaining the copy machine.
Page 2
Q:1SHAREDIEVERYONEIKerinl2001 200212001-2002 BODGETDFF1,111TIONS.doc 8/1/013:53:56 PM
P&Z Expense Definitions Continued
60500 PRINTING
Printing costs for special items such as landscape plans, construction plans, details
or exhibits from ordinances, etc.
OPERATING EXPENSES
60200 POSTAGE
Correspondences between developers, residents, various public record's information
requests and bi-monthly Commission packets mailed to attorney and planning
consultant.
60550 NEWSLETTER/PUBLICATIONS
Updates and new information that allow the office of Planning and Zoning to stay
abreast of newly enacted laws, legal opinions and current trends. Subscriptions are,
but not limited to, Texas Municipal Zoning Law. Zoning News, Journal of the
American Planning Association, UTA School of Urban and Public Affairs as well as
Planning.
60650 DUES & MEMBERSHIPS
Dues and memberships that relate to the department of Planning & Zoning. This will
cover a membership to the American Planning Association's local chapter.
60700 MEETINGS
Business lunches and expenses in connection with professional and staff functions.
60750 SCHOOLS & TRAINING
Employee education, all expenditures incurred while attending professional
meetings, seminars.
60550 TRAVEL & PER DIEM (STAFF)
(Staff) —Travel and mileage to schools, meetings, and errands.
161150 ADVERTISING
As required by the Texas Local Government Code for items requiring a public
hearing. Public hearing items must be published in the Town's designated official
newspaper at least fifteen (15) days in advance.
62200 PLAT FILING FEES
Filing plats with Denton County. The developer pays the Town for this filing and the
funds are reflected in the revenue under platting fees. The Town teles the plats to
ensure plats are not revised and that they might be filed in a timely manner.
62250 COMPUTER MAPPING
Updates to Town's zoning and street maps as development occurs. By law the
Town is required to keep zoning maps up-to-date as zoning chances occur.
Updates to the street map will be completec at the same time.
Page 3
Q:I51-lAREQIEVERYQNEVerin12001 200212001-2002 BUIX'315TEEFINITIONS.dac 811101 3:57:01 PM
P&Z Expense Definitions Continued
62300 MISCELLANEOUS EXPENSES
Incidental items that do not fall into another category.
Page 4
Q:1SHAREDIEVERYONEIKeriM2001 200212001-2002 BUDGET DEFIN1TIONS.doc 8111013:53:56 PM
TOWN OF TROPHY CLUB
SIGNIFICANT INCREASES J (DECREASES)
2001 12002 BUDGET
PROFESSIONAL & CONTRACTUAL
53050 TOWN PLANNER -
This item has decreased due to the addition of a new line item "Town Planner Ordinances" (see
below).
XXX TOWN PLANNERS ORDINANCES -
This is a new line item being introduced to better track the amount of money spent on the
revision of ordinances. This will cover the fees for Dan Bouwell, Planning Consultant, to review
and revise varioGs ordinances throughout the fiscal year. During the 2001-2002 fiscal year, the
Commission will oe updating the following ordinances:
Comprehensive Zoning Ordinance last update: May 2000
(The zoning ordinance was amended in April 2001, however the amendment only applied to the
section of wireless antennas and antenna facilities. Other parks of the ordinance were not
reviewed because there was a priority on the antenna portion after the issues encountered by
the Sprint PCS application from September 2000.)
Comprehensive Land Use Plan last update: April 1997
Sign Ordinance last update, June 1999
Fence Ordinance last update: August 2000
An outside lighting ordinance must be created
This will also cover input on applicant requests to amend planned development ordinances.
Examples of such requests received in the past are:
Amendment to PD -17 to allow the height restrictions on houses to be a maximum of forty (40)
feet in height.
Amendment to PD -21 to allow an on-site dry cleaning facility
Amendment to PD -13 to allow the 7-11 store and gasoline service to operate for 24 hours
Amendment to PD -13 to allow tract 1 to have less restrictive signage regulations
53150 LEGAL FEES -
This line item has been increased to cover attorney input on zoning cases, public hearing
notices, attendance at necessary Planning & Zoning meetings, as well as various questions that
may arise. It will be necessary for the attorney to attend a few more meetings in order to
participate in the revisions to ordinances. In the past, the Town attorney has not been
consulted as much as they should have been, which is part of the reason the Commission will
be amending several ordinances in order to make them clearer to the reader and enforceable in
court.
53170 LEGAL /ORDINANCES -
This item has been increased for the following reasons
ordinances will need to be amended:
Comprehensive Zoning Ordinance
Comprehensive Land Use Plan
Sign ordinance
An outside lighting ordinance must be created
In the next fiscal year, the following
QA,9HARED EVERY0NE\Ker nN2001 2002VNC;REASEd EXPENDITURE JL1STIFIGATIQNS 2001-2002.doc W1101 3;57:25 PM
In addition to the ordinances above, there are several zoning ordinances that have been found
to contain errors. Approximately six (6) ordinances must be redone in addition to one (1) that
was never created. These items are a priority and should be completed as soon as the next
fiscal year allows.
This line item will also cover the fees for applicant requests to amend planned development
ordinances.
In the past, the Town has encountered numerous problems with ordinances being unable to be
enforced. A large increase is being proposed to this line item because most of the issues that
arise come from problems in the way the ordinance was written; items are unclear creating
questions, discrepancies, etc. It's imperative that all of the zoning ordinances be reviewed
carefully by the attorney to ensure there are no loopholes or areas that are unenforceable, as
time has shown in the past.
CONSUMABLE SUPPLIES
60450 COPIES -
This line item has increased this year as a result of new projects and larger packets with more
backup information for the Planning & Zoning Commission and Town Council meetings,
OPERATING EXPENSES
60700 MEETINGS -
This line item will increase to cover the cost of food served at the annual Planning & Zoning
Training Seminar conducted by the Town's Planning Consultant, Dan Boutwell, as well as the
Town Attorney, Patricia Adams. (See below)
60750 SCHOOLS & TRAINING --
This line item has increased in order to cover the fees associated with the annual Planning &
Zoning Training Seminar. Management requested the seminar be conducted each year to
include members of the Planning & Zoning Commission, Town Council and Zoning Board of
Adjustment. The first training session was held January 2001 for all three groups, as well as
some members of staff.
61150 ADVERTISING -
As of June 2461, the Planning & Zoning Department has published eight (8) public hearing
notices in the Keller Citizen for fiscal year 2000-2001. With increased interest in Trophy Club
for wireless antenna sites, in addition to the usual zoning cases and requests for planned
development amendments, the number of public hearing notices should remain consistent with
the amount of recuests we have already received.
62200 PLAT FILING FEES -
This line item has been increased due to the usual amount of plats that are filed annually with
Denton County. The cost to file the plats is invoiced to the applicantideveloper.
Q:\SHAREMEVERY0NE%enn12001 2a021INCREASE❑ EXPENDITURE JUSTIFICATIONS 2001-_2002.doc 811J01 3.57:25 PM
62260 COMPUTER MAPPING -
This line item has been increased to cover the fees associated with the cost to update the
zoning map and street map when nevi subdivisions or replats are approved. Previously, these
fees have been covered under the "Engineering" line item.
Q-,1SH.ARED1EVERYONBKerin12001 2002\INCREASED EXPENDITURE JUSTIFICATIONS 2001-2002.doc 811101 3:57:25 PIV
Planning & Zoning Capital Expense Explanations
Fireproof Lateral Filing Cabinet —
The Planning & Zoning Coordinator keeps a large amount of permanent and vital fifes in her
office due to the constant need to refer back for information. Several original documents are
kept there, as well as subdivision plans, original plats, development working paper and past
official zoning maps. The Public Works Building is not fire sprinkled, so if there were a fire,
flood, tornado or any other disaster, a large part of the Town's necessary files would be
completely destroyed. This item was not approved last year due to an upcoming plan to
convert all files to electronic copies, however this realistically might not happen for several
years. And, even if this plan did happen soon, there is a need to keep paper files in a
department as unique as Planning & Zoning. By law, the Town is required to retain signed
originals of all zoning and platting documents and/ or exhibits. 11" X 17", 18" X 24" and 24" X
36" maps are not easily viewed on the computer. While the need for electronic copies is
understood and appreciated, they are perhaps more suitabla for other departments.
QASHAREIMVERYONEIKerint001 20021INCREASED EXPENDITURE JUSTIFICATIONS 2001-2002,doc V101 3:57-125 PM
TOWN OF TROPHY CLUB PLANNING & ZONING
PERSONNEL DETAIL 2000-2001 ACTUAL 2001-2002 BUDGET
P & Z Coordinator 1 1
DEPARTMENT TOTAL 1 1
*W Position shared Public Works, P&Z, and MUD
New Positions: None
Budgeted P & Z Salaries $15,000 $16,451
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TOWN OF TROPHY CLUB
INTEREST SINKING FUND
DEBT SERVICE REQUIREMENTS
2001 12002
Principal
Interest
Fees
Reserve Payment
Total Budget
Less Interest Income
Net Budget
2000 Certified Assessed Valuation
Certified Tax Value at 99% collection rate
Bond Payment due September 30, 2000
Indicated Tax Levy for Unlimited Tax
Debt Purposes at 00 collections
Rate used after applying surplus
Last year's rate: .04551
80,000
114,621
1,000
9,250
204,871
8,000
196,871
497,582,065
492,606,244
196,871
0.0400
0.0400
0.03997
9:25 AM7/30/01
TOWN OF TROPHY CLUB
TAX RATE CALCULATION
2001 12002
Assessed valuation (Preliminary) 497,582,065
Collection rate of 99%
INTEREST & SINKING FUND
492,606,244
TAX RATE TOTAL
0.03990 196,550
OPERATING FUND 0.42061 2,071,951
0.46051 2,268,501
9:26 AM7/30/01
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DPS EXPENSE ALLOCATION
FISCAL YEAR 2909 - 2002
REMAINDER DPS ALLOCATIONS
MUD 1
MUD 2
TOWN
WESTLAKE SOLANA WIL
(IN THOUSANDS)
Roll
S Allocation
CERTIFIED ROLL
415,244,076
255,019,864
469,796,790
415,910,070
ARB ROLL
1. 2,775,585
6,117,057
7,865,275
-
45.49%
418,019,661
261,136,921
497,682,065
415,910,870 191,626,294
Solana Adjustment
-
-
9187%
Adjusted valuations
418,019,661
281,136,921
497,662,085
415,370,166 200,000,000
TOTAL 2001/2002 BUDGET
MUD I
WESTLAKE I
TOTAL BUDGET
TOWN
BY DEPARTMENTS
WESTLAKE
TROPHY CLUB
2001 12002
MUD 2
FIRE
(648,296)
TOTAL
FIRE
(302,954)
EMS
-
(467,725)
(648,296)
EMS
POLICE
(1,430,104)
(212,780)
(467,725)
COURT
1,175,098
(779,514)
(650,590)
TOTALS
(648,296)
(722,731)
(1,371,027)
640,517
` Difference in Tarrant County & Denton County
..................................... ... .,....... ..
appralsaf valuations
........ ......... ...,...,....... ........... ..............,..,.....,.......................
TOTAL BEFORE NEW PROGRAMS
............... ..
(189,255)
(393,943)
To Certified
(1,371,027)
."CODE ENFORCEMENT (split 50/50
FIRE ALLOCATIONS
Roll
$ Allocation
MUD 1 Valuation
418,019,661
46.73%
(302,954)
_ (34,012)
MUD 2 Valuation
261,136,921
29.19%
(189,255)
"Westlake valuation
215,370,186 '"
24.08%
_ (156,087)
(189,255)
(427,954)
894,526,768
100.00%
(648,296)
...... .,,.......
" Westlake valuation less Solana Valuation
....... .. «........+.................
REMAINDER DPS ALLOCATIONS
2001/2002
% To Cerlified
(INCREASE)
Total billed to each entity;
Roll
S Allocation
258,026
(44,928)
Town of Trophy Club Val
497,682,065
54.51%
(393,943)
Town of Trophy Club
(427,954)
Town of Westlake Val
415.370,186
45.49%
(3,26,766)
408,758
110,129
Total
913,052,251
100,00%
(722,731)
RECAP OF ALLOCATIONS
BY DEPT BY ENTITY
TOWN
MUD 1
MUD 2
TROPHY CLUB
WESTLAKE
TOTAL
FIRE
(302,954)
(169,255)
-
(156,087)
(648,296)
EMS
(254,945)
(212,780)
(467,725)
POLICE
(779,514)
(650,590)
(1,430,104)
COURT
640,517
534,581
1,175,098
TOTAL BEFORE NEW PROGRAMS
(302,954)
(189,255)
(393,943)
(484,875)
(1,371,027)
."CODE ENFORCEMENT (split 50/50
between Westlake & Trophy Club)
(34,012)
_ (34,012)
(34,012)
TOTAL COSTS ALLOCATED
BY ENTITY
(302,954)
(189,255)
(427,954)
(518,687)
(1,405,039)
Will settle up at year end based upon actual usage
........................ .,.......................... ...... ................ ............
...... .,,.......
.......... ...........
....... .. «........+.................
NEW PROGRAMSIADDITIONS:
1) Increased Fire Service -I additional person per shift
2) Implementation of Tom Martin's recommendations
3) Addition of Code Enforcement Department
1'42 PMeI1101
DPSALLOCATIONG102
2001/2002
2000/2001
(INCREASE)
Total billed to each entity;
MUD 1
(302,954)
258,026
(44,928)
MUD 2
(189,255)
140,954
(48,301)
Town of Trophy Club
(427,954)
561,048
133,094
Westlake
_. (516,887)
408,758
110,129
Total
(1,439,0517)
1,368,786
(70,264)
NEW PROGRAMSIADDITIONS:
1) Increased Fire Service -I additional person per shift
2) Implementation of Tom Martin's recommendations
3) Addition of Code Enforcement Department
1'42 PMeI1101
DPSALLOCATIONG102
Revenue Estimates
Approved Budget Proposed Budget
Revenue Type 2000-2001 2001-2002
DOJ COPS Grants
$
Interest Income
$
Code Enforcement allocation - split between Towns
$
EMS Billing
$
Inspections
$
Municipal Court Fines/ Warrants
$
Total Anticipated Revenues
$
Services
Police
Fire
EMS
Administration
Code Enforcement/ ACO
Court
Total Expenditures
Less Revenues
Estimated Expenditures
191,750
$
125,750
37,000
$
37,000
-
$
76,938
36,000
$
36,000
61,000
$
94,000
658,500
$
1,392,000
984,250
$
1,761,688
Budget
Budget 2000 - 2001
Proposed Budget
2000-2001
reformatted
2001-2002
$ 1,310,494
$
1,148,130
$
1,354,564
$ 517,733
$
466,392
$
641,882
$ 3B4,790
$
352,779
$
399,859
$ -
$
241,716
$
439,292
$ -
$
4,000
$
68,9B1
$ 140,023
$
140,023
$
219,222
$ 2,353,040
$
2,353,040
$
3,123,800
$
9B4,250
$
1,761,688
Total Allocation required by Municipalities
Prior Year Allocation
$ 1,368,790 $
$ 1,432,283 $
1,362,112
1,368,787
Difference in Allocation $ (63 493) $ (6,675)
Note: The difference of Code Enforcement allocation and expenditures is due to the absorption of
Code Enforcement administrative expenses in the Administrative expenditures budget.
10:15 AM 06/29/20D1
DPS Administration
Administrative Assistant
DPS Clerk
Total Administration
Police Services
Police Chief (Director of Public Safety)
Deputy Chief
Operations Captain
Lieutenant
Sergeants
Corporals
Patrol Officers
Warrants Officer
SRO Officer
Narcotics Officer
Total Police
Fire Services
Fire Chief (Deputy Director of Public Safety)
Captain
Lieutenant
Firefighters/ Paramedics
Fire Inspector
Total Fire
Code ,Enforcement Services
Code Enforcement Officer
Total Code Enforcement
Animal Services
Animal Control Officer
Total Animal Control
Municipal Court Services
Court Administrator
Court Clerk
Total Court
Part -Time
Firefighters/ Paramedics
Total Part -Time
Volunteers
Fire/ EMS
Police
Total Volunteers
Total DPS Personnel
Italicized positions indicate proposed positions
1999-2000 2000-2001 2001 -2002
Actual Budget Proposed
1 1 1
2
2
2
1
1
1
0
0
1
0
0
7
1
1
0
2
2
3
0
4
0
8
7
11
1
1
1
1
1
1
1
0
0
15
17
19
1
1
1
1
1
1
1
1
3
5
7.5
7
0.5
0.5
1
8.5
11
13
0
0
0.5
0
0
0.5
0.5
0
0.5
0.5
0
0.5
1
1
1
1
2
1
2
3
6
6
2
6
6
2
9
9
12
2
2
2
11
11
14
44 49 54
DPS Administration PROPOSED
BUDGET PROJECTED BUDGET
2000/2001 2000 12001 2001 12002
Budget Summary
PERSONNEL SERVICES
-
-
88,988
PROFESSIONAL & CONTRACTUAL SERVICES
30,300
21,125
30,800
CONSUMABLE SUPPLIES
8,600
10,000
12,200
OPERATING EXPENSES
199,316
204,824
274,804
CAPITAL EXPENSES
3,500
3,500
32,500
TOTAL
241,716
239,449
439,292
Proposed Budget Summary
CAPITAL EXPENSES PERSONNEL SERVICES
7/
20%
�S 'i 1F in r�3 BYa i+fic :lpt:
11
PROFESSIONAL &
CONTRACTUAL SERVICES
7%
g CONSUMABLE SUPPLIES
afi g g8 i _ 3%
OPERATING EXPENSES
V33%
Capital Expenditure Summary
Copier Lease Installments
Grant Contigency Funds - Software
3,500
29,000
Total Administration 32,500
10:15 AM 06/29/2001
TROPHY CLUB-WESTLAKE DPS
Administration
2001/2002
TOTAL PERSONNEL SERVICES - - - 88,988
PROF & CONTRACTUAL SERVICES
ACTUAL
PROPOSED
BUDGET THROUGH PROJECTED
BUDGET
23,000
7,258
2000/2001 03/30/01 2000/2001
2001-2002 COMMENTS
53200
PERSONNEL EXPENSES
3,000
2,625
50010
Base Salaries
53600
60,788
50020
Overtime & Holiday Pay
-
6,000
50030
Employee Incentives
Salaries for DPS Administrative
1,356
50040
Employee Retirement
Assistant and Part Time
6,059
50050
Group Insurance
Receptionist were previously
9,631
50060
Social Security
allocated as follows - 50% - Police;
3,853
50070
Medicare Taxes
25% - Fire; 25% - EMS.
901
50080
Unemployment Taxes
2,796
252
50090
Workers Compensation
MainVSupplies
148
TOTAL PERSONNEL SERVICES - - - 88,988
10:15 AM06129/2001
PROF & CONTRACTUAL SERVICES
53150
Legal
23,000
7,258
15,000
23,000
53200
Audit
3,000
2,625
2,625
3,000
53600
Equipment Maintenance
-
-
-
500
54000
Cleaning Services
4,300
1,575
3,500
4,300
TOTAL PROF & CONTRACTUAL SERVICES
30,300
11,458
21,125
30,800
CONSUMABLE SUPPLIES
50
office Supplies
4,100
2,796
4,400
6,700
-400
MainVSupplies
4,500
2,552
5,600
5,500
TOTAL CONSUMABLE SUPPLIES
8,600
5,348
10,000
12,200
OPERATING EXPENSES
60100
Communications
15,110
11,817
17,360
18,260
60200
Postage
1,790
383
1,220
2,190
60010
Telephone
10,600
4,058
11,080
20,240
60140
U1€111ies
23,000
13,586
25,000
25,000
60300
Insurance
56,000
56,849
57,748
63,000
50450
Copies
1,750
420
1,850
1,850
60500
Printing
1,500
920
1,500
2,600
51150
Advertising
1,250
258
750
2,000
61650
Programs & Special Projects (Comm. Svc.)
-
-
-
1,000
62450
Administrative Salary Allocation
73,775
73,775
80,781
62500
Information Systems Allocation
14,541
660
14,541
57,883
TOTAL OPERATING EXPENSES
199,316
88,951
204,824
274,804
CAPITAL EXPENSES
64XXX
Grant Conligency Funds - Software
-
-
-
29,000
64050
Copier Lease Installments
3,500
2,494
3,500
3,500
TOTAL CAPITAL EXPENSES
3,500
2,494
3,500
32,500
TOTAL EXPENDITURES
241,716
108,251
239,449
439,292
10:15 AM06129/2001
ADMINISTRATION EXPENDITURES
PERSONNEL EXPENSES
50010 BASE SALARIES — Salaries for DPS Administrative Assistant and DPS Clerk.
50020 OVERTIME & HOLIDAY PAY - Overtime and holiday pay.
50030 EMPLOYEE INCENTIVES — Longevity, merit, certification pay, tuition
reimbursement.
50040 EMPLOYEE RETIREMENT - TMRS for FY 01-02, 9.75% annual salary.
50050 GROUP INSURANCE - Insurance premiums for health, dental, life, L.T.D.,
AD&D and cafeteria plan. Increase reflects anticipated 25% health and 15%
dental as directed by Human Resource Director.
50060 SOCIAL SECURITY - Payroll taxes on employees - 6.2%.
50070 MEDICARE TAXES - 1.45%
50080 UNEMPLOYMENT TAXES - 1.4% on 1st $9,000 of salary for employees
50090 WORKERS COMPENSATION - Annual policy
PROFESSIONAL AND CONTRACTUAL SERVICES
53150 LEGAL — Attorney expenses and legal fees for DPS.
53200 AUDITING --- Cost of annual certified DPS audit.
53700 EQUIPMENT MAINTENANCE - Contingency for normal wear and repairs of
equipment.
54000 CLEANING SERVICES - Weekly cleaning of DPS building.
CONSUMABLE SUPPLIES
60350 OFFICE SUPPLIES - Projected office supply requirements for DPS. Increase
includes file cabinet for Code Enforcement Officer and supplies needed to
complete Police filing system.
60400 MAINTENANCE/ SUPPLIES — Supplies and maintenance necessary to the
operation of DPS facilities. This includes paper products, trash bags, light bulbs,
cleaning supplies, air conditioner / heater repair.
9:06 AM 06/29/2001 Page 1 of 2
ADMINISTRATION EXPENDITURES
OPERATING EXPENSES
60010 TELEPHONE - Telephone service for all DPS buildings. Increase due to
anticipated upgrade in phone system.
60100 COMMUNICATIONS - Covers monthly cost of all DPS pagers and cellular
phones.
60140 UTILITIES - Includes water/sewer and electric for all DPS buildings.
60200 POSTAGE - Postage used by DPS. Increase due to the addition of Code
Enforcement to DPS.
60300 INSURANCE AND BONDS - This category includes general liability, notary
bonds, professional liability and vehicle coverage for DPS. Adjusted to maintain
the current coverage for fleet vehicles. Building insurance is included.
60450 COPIES - Cost of copies and copy supplies for DPS.
60500 PRINTING - Anticipated printing cost for fiscal year including, but not limited to,
business cards, tow tags, warning citations, forms, etc.
61150 ADVERTISING — Includes publications of job openings in local newspapers and
other miscellaneous advertising costs. Increase due to the addition of Code
Enforcement.
61650 PROGRAMS/ SPECIAL PROJECTS/ COMMUNITY SERVICE — Funds used to
purchase supplies relative to community service activities such as sticker
badges, pencils, pens, etc.
62450 ADMINISTRATIVE SALARY ALLOCATION — DPS cost for support received
from in-house administrative systems, accounts payable, payroll, finance and
human resource departments, and Information Services manager.
62500 INFORMATION SYSTEM ALLOCATION — DPS cost share of information
systems services, i.e. printers, work stations, servers, LAN etc. Increase due to
addition of support personnel to IS.
64050 COPIER — 3 YR LEASE — Covers lease and maintenance agreement for new
DPS copier.
64XXXGRANT CONTINGENCY — Software — DPS portion (25%) of technology grant
contingent upon approval of DOJ COPS technology grant to be awarded in Fall
2001.
9:06 AM 0612912001 Page 2 of 2
Police Services Section
Budget Summary
PERSONNEL SERVICES
PROFESSIONAL & CONTRACTUAL SERVICES
CONSUMABLE SUPPLIES
OPERATING EXPENSES
CAPITAL EXPENSES
TOTAL
PROPOSED
BUDGET PROJECTED BUDGET
2000/2001 2000 / 2001 2001 12002
928,210
899,035
1,139,879
29,200
29,200
30,000
44,020
44,946
53,220
19,250
18,218
26,850
127,450
121,176
104,615
1,148,130
1,112,575
1,354, 564
Proposed Budget Summary
CAPITAL EXPENSES
OPERATING E
2%
CONSUMABLE SUP
4!
PROFESSIONAL &
CONTRACTUAL SERVICE
2%
Caoltal Exoenditure Summar
PERSONNEL SERVICES
84%
Police Vehicle
55,000
Computer Equipment/ Software
4,175
Motorcycle Rental
27,140
Police Vehicle Rental Payment
8,700
Portable Radios
5,000
Hand Held Radar
4,600
Total Police
$ 104,615
10:15 AM 06/29/2001
TROPHY CLUB-WESTLAKE DPS
Police Services Section
2001/2002
TOTAL PERSONNEL SERVICES
PROFESSIONAL & CONTRACTUAL SERVICES
53700 Equipment Maintenance
53650 Vehicle Meintenance
53100 Software & Support
TOTAL PROF & CONTRACTUAL SERVICES
PERSONNEL SERVICES
50010
Base Salaries
50020
Employee Overtime & Holiday Pay
50030
Employee Incentives
50040
Employee Retirement
50050
Group Insurance
50060
Social Security
50070
Medicare Taxes
50080
Unemployment Taxes
50090
Workers Compensation
50110
Clothing Allowance
50120
Pre -Employment Testing
TOTAL PERSONNEL SERVICES
PROFESSIONAL & CONTRACTUAL SERVICES
53700 Equipment Maintenance
53650 Vehicle Meintenance
53100 Software & Support
TOTAL PROF & CONTRACTUAL SERVICES
TOTAL CONSUMABLE SUPPLIES
OPERATING EXPENSES
60650 Dues & Memberships
60750 Training
60800 Schools & Training - TCLEOSE
60850 Travel & Per Oiem
61650 Programs & Special Projects (Comm. Svc.)
61708 Investigative Materials & Supplies
61750 Prisoner - Sit Out DCSO
62300 Miscellaneous
TOTAL OPERATING EXPENSES
CONSUMABLE SUPPLIES
57010
Fuel/ Lube
57050
Uniform and Accessories
57060
Protective Clothing
57100
Qualifications
57150
Small Equipment
611300
camera supplies & Proc.
TOTAL CONSUMABLE SUPPLIES
OPERATING EXPENSES
60650 Dues & Memberships
60750 Training
60800 Schools & Training - TCLEOSE
60850 Travel & Per Oiem
61650 Programs & Special Projects (Comm. Svc.)
61708 Investigative Materials & Supplies
61750 Prisoner - Sit Out DCSO
62300 Miscellaneous
TOTAL OPERATING EXPENSES
TOTAL CAPITAL EXPENSES
TOTAL EXPENDITURES
ACTUAL PROPOSED
BUDGET THROUGH PROJECTED BUDGET
2000/2001 03/30/01 2000/2001 2001/2002 COMMENTS
661,401
CAPITAL EXPENSES
63250
Police Vehicle
64300
Computer Equipment/ Soltware
64350
Motorcycle Rental
63260
Police Vehicle Rental Payment
63380
Records Filing System
63360
Portable Radios
63370
Hand Held Radar
TOTAL CAPITAL EXPENSES
TOTAL EXPENDITURES
ACTUAL PROPOSED
BUDGET THROUGH PROJECTED BUDGET
2000/2001 03/30/01 2000/2001 2001/2002 COMMENTS
661,401
295,954
648,000
602,130
35,054
26,436
32,000
35,054
10,500
3,828
2,550
24,295
70,410
30,238
64,500
80,576
65,300
65,796
65,800
91,495
44,185
20,443
44,185
51,236
10,335
4,781
10,100
11,983
2,100
113,122
1,400
2,394
21,500
24,329
24,400
29,214
5,925
2,53B
5,000
6,300
1,500
500
11100
5,200
928,210
474,841
899,035
1,139,879
3,000
1,279
3,000
3,000
17,500
9,860
17,500
18,000
8,700
3,660
8,700
91000
29,20D
14,799
29,20D
30,00D
28,720
14,423
26,646
33,000
6,200
7,470
8,000
10,320
1,B00
1,274
2,000
31600
2,600
-
2,800
2,800
3,000
2,184
3,000
3,000
1,500
227
300
500
44,020
25,577
44,946
53,220
1,100 544
5,000 1,905
1,400 495
3,000 2,506
4,500 2,489
2,000 1,242
2,000 800
250 268
19,250 10,252
550
5,000
1,400
3,000
4,500
1,500
2,000
266
16,218
700
13,450
1,400
2,550
4,500
2,000
2,000
250
26,850
75,000
84,92B
84,928
55,000
20,000
4,539
5,000
4,175
16,050
12,058
15,700
27,140
9,300
6,648
8,64B
8,700
3,000
2,948
3,000
-
2,500
-
2,300
5,000
1,600
-
1,600
4,600
1277,450
113,122
121,176
104,615
1,148,130
638,592
1,112,575
1,354,564
10:15 AM0612912001
POLICE EXPENDITURES
PERSONNEL EXPENSES
50010 BASE SALARIES — Salaries for Chief, Deputy Chief, Captain, 3 Sergeants, 9
Officers, 1 SRO, and 1 Warrants Officer.
50020 OVERTIME & HOLIDAY PAY - Overtime and holiday pay.
50030 EMPLOYEE INCENTIVES — Longevity, merit, certification pay, tuition
reimbursement.
50040 EMPLOYEE RETIREMENT - TMRS for FY 01-02, 9.75% annual salary.
50050 GROUP INSURANCE - Insurance premiums for health, dental, life, L.T.D.,
AD&D and cafeteria plan. Increase reflects anticipated 25% health and 15%
dental as directed by Human Resource Director.
50060 SOCIAL SECURITY - Payroll taxes on employees - 6.2%.
50070 MEDICARE TAXES - 1.45%
50080 UNEMPLOYMENT TAXES - 1.4% on 1st $9,000 of salary for employees
50090 WORKERS COMPENSATION - Annual policy
50110 CLOTHING ALLOWANCE - $25/ month per uniformed officer; $50/ month per
plain clothes officers.
50120 PRE-EMPLOYMENT TESTING- Cost of pre-employment physicals, and pre-
employment psychological testing and polygraphs for Police employees. This
also includes membership into Police Area Combined Testing (PACT).
PROFESSIONAL AND CONTRACTUAL SERVICES
53100 SOFTWARE AND SUPPORT — Annual support service cost for TC1C/ NCIC
access currently provided through the City of Crowley. This includes a monthly
charge of $520 for modem line access with A T & T; TCIC/ NCIC $2250; and
membership to TCLED.
53650 VEHICLE MAINTENANCE- Preventive maintenance on current fleet in addition
to customary repairs and parts. Also includes maintenance on equipment inside
of vehicles.
53700 EQUIPMENT MAINTENANCE - Contingency for normal wear and repairs of
equipment other than vehicles.
9;24 AM 06/29/2001 Page 1 of 3
POLICE EXPENDITURES
CONSUMABLE SUPPLIES
57010 FUEL AND LUBE — Cost of the fuel and oil changes necessary to operate Police
fleet. Increase due to average fuel cost of $2660/ month based on current fuel
price and annual lube cost of $1100 for fleet.
The cost breakdown is as follows: 1400 gallons/ mo. X $1.90/gallon X 12 months
= $31,920 t $1,100 oil change allotment= $33,020.
57050 UNIFORMS AND ACCESSORIES — Funds used for replacement of worn
uniforms and outdated uniform accessories. Increase due to completely
outfitting two additional motor officers.
57060 PROTECTIVE CLOTHING AND ACCESSORIES — Replacement of non-
compliant protective clothing and safety gear. Increase due to the cost of cycling
out expired vests and outfitting new reserve officers with protective vests.
57100 QUALIFICATIONS- Officer firearms training and qualifications schedule. Line
item also includes ammunition necessary to complete qualifications.
57150 SMALL EQUIPMENT- Used to purchase various new equipment and replace
worn equipment. Anticipated equipment purchases include, but not limited to
training aids, tapes, and other unforeseen expenditures.
61800 CAMERA SUPPLIES & PROCESSING - Covers purchase and development of
film, Polaroid and 35 mm, used for departmental functions such as crime scenes,
criminal mischief reports, etc. This line item also includes purchase of
replacement batteries for NADI microphones and VHS tapes.
OPERATING EXPENSES
60650 DUES & MEMBERSHIPS- Memberships to professional organizations.
60750 SCHOOLS/ TRAINING- Mandated training costs for officers and staff. Increase
due to the implementation of PQS program which is designed to quality training
level of DPS personnel.
60800 SCHOOLS/ TRAINING- TCLEOSE — This line item is offset by grant monies
received from the State Comptroller's office and the Texas Dare Foundation.
Based on number of officers.
60850 TRAVEL & PER DIEM — Costs associated with travel to mandated training and
conferences.
9:24 AM 06/29/2001 Page 2 of 3
POLICE EXPENDITURES
61650 PROGRAMS/ SPECIAL PROJECTS/ COMMUNITY SERVICE- Funds for
D.A.R.E. program Lakeview Elementary, Intermediate and Junior High Schools.
D.A.R.E. T-shirts and materials are included. Funding will also be used to
enhance present community programs such as: citizen surveys, neighborhood
watches, Citizens on Patrol, and other citizen involved programs. Increase due
to additional number of D.A.R.E. classes to include junior high and parent
curriculum and anticipated participation in 1" National Night Out.
61700 INVESTIGATIVE MATERIALS & SUPPLIES- Covers costs such as lab -
processing fees, crime scene processing fees, polygraphs, narcotics field test
kits and other related expenditures. Other costs include replacement of crime
scene equipment, as well as rape kits and exams, forensic lab readings, and the
purchase equipment necessary for crime scene processing.
61750 PRISONER SIT OUT FEES — DCSO - Billing by jail facility to DPS for prisoner
sit out fees. Currently, facility charges $551 day for layout fees.
62300 MISCELLANEOUS EXPENSE — Covers incidental expenditures such as
employee appreciation items, plaques, re-hab supplies, etc.
CAPITAL EXPENSES
63250 POLICE VEHICLES — Covers purchase of two Police Package vehicles. The
two vehicles being replaced will be transferred to Public Works. Decrease due to
the purchase of two vehicles as opposed to three in the previous year.
64350 MOTORCYCLE LEASE -- Covers lease for Police Department motorcycles.
The cost breakdown is as follows: Rental of four motorcycles at $3501 month -
$16,800; purchase and installation of two radios for new motors - $10,740.
63260 POLICE VEHICLE RENTAL PAYMENT — Final lease payment for Crown
Victoria.
63360 PORTABLE RADIOS - Purchase of two portable radios necessary to equip
personnel and maintain sufficient availability.
63370 HAND HELD RADAR - Purchase of two hand held radars to equip two
additional motors.
9:24 AM 06/29/2001 Page 3 of 3
Fire Services Section
Budget Summary
PERSONNEL SERVICES
PROFESSIONAL & CONTRACTUAL SERVICES
CONSUMABLE SUPPLIES
OPERATING EXPENSES
CAPITAL EXPENSES
TOTAL
PROPOSED
BUDGET PROJECTED BUDGET
2000/2001 2000 12001 2001/2002
317,213
349,801
469,183
29,500
39,500
37,100
25,975
25,975
21,550
12,800
17,170
26,475
80,904
80,904
87,574
466,392
513,350
641,882
Proposed Budget Summary
CAPITAL EXPENSES
14%
OPERATING EXPENSES
4%
CONSUMABLE SUPPLIES
3%
PROFESSIONAL 8"�,#e},lFidlE y.
CONTRACTUAL SERVICESiio6jia1pi3;�!Si t=d1'!" 141
� illtsxI! �i :s�.11.'
�_
PERSONNEL SERVICES
73%
Cauital Expenditure Summary
Portable Radios
Truck Payment C680
Brush Truck 681 Payment
Computer Equipment/ Software
Truck Payment Quint 661
Note Payable/ Airpacks/MUD1
Total Fire
$ 5,000
$ 4,404
$ 12,100
$ 1,670
$ 62,100
$ 2,300
$ 87,574
10:15 AM 06/29/2001
TOTAL PERSONNEL SERVICES
PROF & CONTRACTUAL SERVICES
531 DO Software & Support
53450 Independent Labor
53600 Equipment Maintenance
53650 Vehicle Maintenance
53750 Building Maintenance
53850 Radio Maintenance
10 NFACT
TOTAL PROF & CONTRACTUAL SERVICES
CONSUMABLE SUPPLIES
57010 Fuel & Lube
57050 Uniforms
57060 Protective Clothing
57200 Chemicals
57250 Small Tools
57950 Other Consumable Supplies
TOTAL CONSUMABLE SUPPLIES
OPERATING EXPENSES
60600 Books & Subscriptions
60750 Training
GOB50 Travel & Per Diem
60950 RentlLeased Equipment
60990 Dues & Memberships
61550 Remote Communications
61650 Programs & Special Projects (Comm. Svc.)
62300 Miscellaneous Expense
TOTAL OPERATING EXPENSES
CAPITAL EXPENSES
30 Portable Rad€os
64400 Truck Payment C68D
TROPHY CLUB-WESTLAKE DPS
Fire Services Section
200112002
PERSONNEL EXPENSES
50010
Base Salaries
50020
Overtime & Hollday Pay
50030
Employee Incentives
50040
Employee Retirement
50050
Group Insurance
5006D
Social Security
50070
Medicare Taxes
50086
Unemployment Taxes
50090
Workers Compensation
50120
Pre-employment Testing
61000
Physicals
TOTAL PERSONNEL SERVICES
PROF & CONTRACTUAL SERVICES
531 DO Software & Support
53450 Independent Labor
53600 Equipment Maintenance
53650 Vehicle Maintenance
53750 Building Maintenance
53850 Radio Maintenance
10 NFACT
TOTAL PROF & CONTRACTUAL SERVICES
CONSUMABLE SUPPLIES
57010 Fuel & Lube
57050 Uniforms
57060 Protective Clothing
57200 Chemicals
57250 Small Tools
57950 Other Consumable Supplies
TOTAL CONSUMABLE SUPPLIES
OPERATING EXPENSES
60600 Books & Subscriptions
60750 Training
GOB50 Travel & Per Diem
60950 RentlLeased Equipment
60990 Dues & Memberships
61550 Remote Communications
61650 Programs & Special Projects (Comm. Svc.)
62300 Miscellaneous Expense
TOTAL OPERATING EXPENSES
CAPITAL EXPENSES
30 Portable Rad€os
64400 Truck Payment C68D
TROPHY CLUB-WESTLAKE DPS
Fire Services Section
200112002
10:15 AM06/29/2001
ACTUAL
PROPOSED
BUDGET
THROUGH
PROJECTED
BUDGET
2000/2001
03/30/01
2000/2001
2001-2002 COMMENTS
221,354
115,030
230,060
331,075
18,800
31,556
40,000
18,800
2,000
318
2,000
9,652
23,925
13,297
26,600
33,221
23,643
22,686
23,650
36,117
15,014
9,078
15,014
21,125
3,514
2,123
3,514
4,941
600
600
945
3,163
3,579
3,163
6,607
700
125
700
700
4,500
-
4,500
6,000
317,213
197,791
349,801
469,183
-
-
-
700
4,000
7,084
12,000
5,000
5,000
4,012
5,300
7,000
15,000
8,959
15,000
15,000
3,000
2,615
5,000
6,900
2,000
186
1,700
2,000
500
323
500
500
29,500
23,179
39,500
37,100
2,500
1,041
2,500
3,000
4,000
2,956
4,000
4,000
13,925
11,309
13,925
8,000
750
749
750
1,750
4,500
2,675
4,500
4,500
300
210
300
300
25,975
18,940
25,975
21,550
1,000
906
1,000
1,500
500
824
3,000
13,425
2,000
465
2,000
2,000
200
-
500
500
5,300
4,960
6,000
4,500
2,300
1,060
2,500
2,300
1,000
(370)
1,370
2,000
500
732
800
250
12,800
8,577
17,170
26,475
-
-
-
5,000
4,404
-
4,404
4,404
10:15 AM06/29/2001
64300
Computer Equipment/ Software
64450
Brush Truck 681 Payment
64500
Truck Payment Quint 661
64550
Note Payable/ AirpackslMUD1
TOTAL CAPITAL EXPENSES
TOTAL EXPENDITURES
TROPHY CLUB-WESTLAKE DPS
Fire Services Section
2001/2002
COMMENTS
10:15 AM06/29/2001
ACTUAL
PROPOSED
BUDGET
THROUGH
PROJECTED
BUDGET
2000/2001
03/30/01
2000/2001
2001-2002
-
-
-
1,670
12,100
11,668
12,100
12,100
62,100
51,618
62,100
62,100
2,300
-
2,300
2,300
80,904
63,286
80,904
87,574
466,392
311,773
513,350
641,882
COMMENTS
10:15 AM06/29/2001
FIRE EXPENDITURES
PERSONNEL EXPENSES
50010 BASE SALARIES - 6 Firefighter/paramedics, 3 Lieutenants, 1 Captain, 1 Fire
Chief, and 1 Fire Inspector.
50020 OVERTIME & HOLIDAY PAY - Overtime and holiday pay.
50030 EMPLOYEE INCENTIVES - Longevity pay/ tuition reimbursement/ merit pay/
certification pay.
50040 EMPLOYEE RETIREMENT - TMRS for FY 01-02, 9.75% annual salary.
50050 GROUP INSURANCE - Insurance premiums for health, dental, life, L.T.D.,
AD&D and cafeteria plan. Increase reflects anticipated 25% health and 15%
dental as directed by Human Resource Director.
50060 SOCIAL SECURITY - Payroll taxes on employees - 6.2%.
50070 MEDICARE TAXES - 1.45%
50080 UNEMPLOYMENT TAXES - 1.4% on 1 st $9,000 of salary for employees
50090 WORKERS COMPENSATION - Annual policy that includes volunteer
firefighters, shared with EMS
50120 PRE-EMPLOYMENT TESTING- Cost of pre-employment physicals for new
employees.
61000 PHYSICALS — Annual physicals for all paid and reserve personnel, as required
by NFPA and medical surveillance program for HazMat personnel.
PROFESSIONAL & CONTRACTUAL SERVICES
53100 SOFTWARE & SUPPORT — Covers the cost of Firehouse Software support.
53450 INDEPENDENT LABOR — Covers the cost of part time labor required for shift
and special event fill-in to ensure a minimum two (2) man paid staffing at all
times.
53600 EQUIPMENT MAINTENANCE - Contingency for normal wear and repairs of
equipment. Increase necessary to obtain necessary testing of air cylinders, air
quality, and annual regulator flow tests required by regulatory agencies.
9:21 AM 06/29/2001 Page 1 of 3
FIRE EXPENDITURES
53650 VEHICLE MAINTENANCE -The yearly major maintenance inspections of our
current fire apparatus. Includes the inspection of all running gear belts and
hoses, tire rotations, and a contingency for any required repairs.
53750 BUILDING MAINTENANCE — Routine maintenance and repair of fire department
facilities. Increase includes purchase of ventilated lockers to secure protective
clothing.
53850 MAINTENANCE AND REPAIR - RADIOS — Contingency for the maintenance
and repair of radio communications equipment.
61500 NORTHEAST FIRE AGENCY COMBINED TESTING (N.F.A.C.T.) - Covers our
share of the expenses incurred by the ten city cooperative organization for
recruiting and testing Firefighter/Paramedics. This organization provides us with
a tri-state recruiting effort and a list of qualified Firefighter Paramedics to select
from should we need to hire. The candidates on this list have passed a written
test of both Fire and EMS as well as a physical agility test.
CONSUMABLE SUPPLIES
57010 FUEL/ LUBE — Cost of the fuel and lube required to operate Fire Services
vehicles.
57050 UNIFORMS AND ACCESSORIES - The replacement and repair of required
firefighting uniforms.
57060 PROTECTIVE CLOTHING AND ACCESSORIES — Recurring annual
replacement of non-compliant protective clothing and safety gear. Decrease
attributed to large capital purchase last fiscal year.
57200 CHEMICALS — Covers firefighting foam, petroleum neutralizing agents, etc. that
are utilized during tactical operations. Increase attributed to insufficient foam
inventory and consumption projected for foam training evolutions.
57250 SMALL TOOLS — Covers the acquisition and replacement of the hand tools
required for light maintenance on fire apparatus.
57950 OTHER CONSUMABLE SUPPLIES — Covers items such as laundry detergents,
soaps, and other miscellaneous agents that are not covered above.
OPERATING EXPENSES
60600 BOOKS & SUBSCRIPTIONS — Costs associated with purchase of technical and
training periodicals and publications, in addition to N.F.P.A. and U.F.C. annual
updates. Increase attributed to costs associated with TCFP driver certification
workbooks.
9:21 AM 06/29/2001 Page 2 of 3
FIRE EXPENDITURES
60650 DUES & MEMBERSHIPS — Memberships to professional organizations.
Decrease due to itemized list of proposed state, local, and national association
affiliations.
60750 SCHOOLS/ TRAINING —Mandated training costs for firefighters and staff.
60850 TRAVEL & PER DIEM — Costs associated with travel to mandated training and
conferences.
60950 RENTAL/ LEASE EQUIPMENT — Covers the cost of miscellaneous equipment
used occasionally throughout the year.
61550 REMOTE COMMUNICATIONS — Lease cost for direct link between the Fire
Station dispatching base station and Denton County Sheriff's Office for
emergency dispatch use.
61650 PROGRAMS & SPECIAL PROJECTS — Funds to cover cost of provide
community projects in order to help maintain our ISO rating. Increase due to
additional cost of providing public education programs at new elementary school.
62300 MISCELLANOUS EXPENSE — Covers incidental expenditures such as
employee appreciation items, plaques, re-hab supplies, etc.
CAPITAL EXPENSES
63360 PORTABLE RADIOS - Purchase of two portable radios to equip personnel and
maintain sufficient availability.
64300 COMPUTER EQUIPMENT/ SOFTWARE -- Purchase of computer scanner,
laptop, and inkjet printer for Fire/ EMS.
64400 C680 TRUCK PAYMENT - Fire Department 1/z of annual payment to MUD1 for
loan for new chief's vehicle.
64450 B681 TRUCK PAYMENT — Payment on seven (7) year note for the purchase of
a replacement for the Fire Department's outdated Brush Unit (approximately
$68,000).
64500 QUINT 681 TRUCK PAYMENT — Payment on ten (10) year note for the Fire
Department's 75' aerial apparatus.
64550 NOTE PAYMENT -- State/ MUD 1 - Payment on note for low interest loan (2%)
acquired from the Texas Commission on Fire Protection for the replacement of
the entire inventory of our breathing apparatus. This purchase replaced out of
date 15 -year-old equipment. Also repay MUD1 for portion of C680 loan.
9:21 AM 06/29/2001 Page 3 of 3
EMS Services Section
Bud et Summar
PERSONNEL. SERVICES
PROFESSIONAL & CONTRACTUAL SERVICES
CONSUMABLE SUPPLIES
OPERATING EXPENSES
CAPITAL EXPENSES
TOTAL
OPERATING
P`
CONSUMABLESUF
3°6
PROFESSIONAL &
CONTRACTUAL SERVICES
4%
PROPOSED
BUDGET PROJECTED BUDGET
2000/2001 2000/2001 2001/2002
294,774
230,232
327,244
13,570
19,470
15,220
12,600
13,800
13,800
6,500
6,500
6,790
25,135
25,135
36,805
352,779
295,137
399,859
Proposed Budget Summary
CAPITAL EXPENSES
Caoital Expenditure Summary
Portable Radios
M682 Ambulance/Equipment {130,000}
C680 Payment
Automatic External Defibrillator
Nitro-Nox Administration Unit
Computer Equipment/ Software
Total EMS
acnvlCES
B2%
$ 5,000
$ 20,731
$ 4,404
$ 2,500
$ 2,500
$ 1,670
$ 36,8Q5
10:15 AM06/29/2001
TROPHY CLUB-WESTLAKE DPS
EMS Services Section
2001 /2002
PERSONNEL SERVICES
50010 Base Salaries
50020 Employee Overtime & Holiday Pay
50030 Employee Incentives
50040 Employee Retirement
50050 Group Insurance
50060 Social Security
50070 Medicare Taxes
50080 Unemployment Taxes
50090 Worker's Compensation
50120 Pre -Employment Testing
57500 Immunizations
TOTAL PERSONNEL SERVICES
PROFESSIONAL & CONTRACTUAL SERVICES
53450 Independent Labor
53650 Vehicle Maintenance
53700 Equipment Maintenance
57400 HazMat Disposal
57550 Medical Control
61500 NFACT
TOTAL PROF & CONTRACTUAL SERVICES
CONSUMABLE SUPPLIES
5/010 Fuel & Lube
57050 Uniforms
57150 Small Equipment
57450 Disposable Supplies
57600 Pharmacy
57650 Oxygen
TOTAL CONSUMABLE EXPENSES
OPERATING EXPENSES
60340 Inspect€on fees
60600 Books and Subscriptions
60650 Dues & Memberships
60750 Training
60850 Travel and Per Diem
62300 Miscellaneous
TOTAL OPERATING EXPENSES
CAPITAL EXPENSES
63350 Portable Radios
64150 M682 Ambularnce/Equipment (130,000)
64200 C680 Payment
64210 Automatic External Deilbrillator
644220 Nitro-Nox Ad ministralion Unit
64300 Computer Equipment/ Software
TOTAL CAPITAL EXPENSES
TOTAL EXPENDITURES
13,570 13,077
19,470 15,220
2,000
ACTUAL
2,000
PROPOSED
BUDGET
THROUGH
PROJECTED
BUDGET
2000/2001
03/30/01
2000/2001
2001/2002
204,827
65,818
140,382
225,158
17,300
21,286
25,000
17,300
2,000
1,033
2,000
7,252
22,145
7,978
16,000
22,660
24,393
16,922
24,400
26,486
13,896
5,437
11,000
14,409
3,250
1,272
3,250
3,370
600
2,882
1,000
693
5,163
5,842
6,000
8,216
700
-
700
700
500
-
500
1,000
294,774
125,586
230,232
327,244
4,000
7,084
10,000
5,000
2,500
661
2,500
3,150
3,000
1,926
3,000
3,000
370
139
370
370
3,200
2,945
3,200
3,200
500
323
400
500
13,570 13,077
19,470 15,220
2,000
919
2,000
2,000
1,500
1,024
1,500
1,500
2,500
-
2,500
2,500
4,500
918
4,500
4,500
1,500
771
1,500
1,500
800
976
1,800
1,800
12,800
4,608
13,800
13,800
150
-
150
-
50
13
50
560
800
75
800
980
4,000
2,882
4,000
4,000
1,000
450
1,000
1,000
500
-
500
250
6,500
3,420
6,500
6,790
5,000
20,731 20,731 20,731
4,404 - 4,404 4,404
- - - 2,500
2,500
1,670
25,135 25,135 36,805
352,779 146,693 295,137 399,859
COMMENTS
10:15 AM06/2912001
EMS EXPENDITURES
PERSONNEL EXPENSES
50010 BASE SALARIES - 6 Firefighter/paramedics, 3 Lieutenants, 1 Captain,l Fire Chief,
and 1 Fire Inspector.
50020 OVERTIME & HOLIDAY PAY - Overtime and holiday pay.
50030 EMPLOYEE INCENTIVES — Longevity pay/ tuition reimbursement/ merit pay/
certification pay.
50040 EMPLOYEE RETIREMENT - TMRS for FY 01-02, 9.75% of annual salary.
50050 GROUP INSURANCE - Insurance premiums for health, dental, life, L.T.D., AD&D
and cafeteria plan. Increase reflects anticipated 25% health and 15% dental as
directed by Human Resource Director.
50060 SOCIAL SECURITY - Payroll taxes on employees - 6.2%.
50070 MEDICARE TAXES - Medicare taxes on employees - 1.45%
50080 UNEMPLOYMENT TAXES - 1.4% on 1st 9,000 of salary for employees
50090 WORKERS COMPENSATION - Annual policy that includes volunteer E.M.S.
personnel, shared with Fire Department.
50120 PRE-EMPLOYMENT TESTING- Cost of pre -hire physicals for new employees
PROFESSIONAL & CONTRACTUAL SERVICES
53450 INDEPENDENT LABOR - Use of outside personnel to ensure minimum two (2) man
paid coverage at all times.
53650 VEHICLE MAINTENANCE - The yearly major maintenance inspections of our
current ambulance, i.e., the changing of all fluids, transmission, differential and
transfer cases and the inspection of all running gear belts and hoses. Includes the
periodic normal maintenance of both the current and new ambulance and a
contingency for any required repairs. Increase due to purchase of additional
cleaning chemicals for patient compartment infection control.
53750 EQUIPMENT MAINTENANCE - Contractual warranties for life pacs, cardiac
equipment, etc. Increased due to maintenance agreements on additional equipment.
57400 HAZMAT DISPOSAL - Costs for the disposal of hazardous materials, needles,
bloody bandages, etc.
57550 MEDICAL CONTROL — Per Capita Contract with Baylor Grapevine Medical Control.
9:23 AM 06/29/2001 Page 1 of 3
EMS EXPENDITURES
61500 NORTHEAST FIRE AGENCY COMBINED TESTING (N.F.A.C.T.) - Covers our
share of the expenses incurred by the 10 city cooperative organization for recruiting
and testing Firefighter/Paramedics. This organization provides us with a tri-state
recruiting effort and a list of qualified Firefighter Paramedics to select from should we
need to hire. The candidates on this list have passed a written test of both Fire and
EMS as well as a physical agility test.
CONSUMABLE SUPPLIES
57010 FUEU LUBE - Fuel and oil changes for the ambulances, increased due to increased
fuel costs at pumps.
57050 UNIFORMS & ACCESSORIES - Used for the maintenance and repair of uniforms as
well as the patches, badges, decals, etc, required to identify us.
57150 SMALL EQUIPMENT- Used to purchase various new equipment and replace worn
equipment. Also covers cost of items such as oxygen regulators, blood pressure
cuffs, stethoscopes, backboard straps, etc.
57450 DISPOSABLE SUPPLIES - Needles, IV solutions, non-prescription drugs, c -collars,
splints, gauze, bandages, etc.
57500 IMMUNIZATIONS - Covers all HepVac and immunization shots for all DPS
employees.
57600 PHARMACY - Pharmaceutical supplies and prescription drugs for EMS as required
by Baylor Grapevine.
57650 OXYGEN - Medical oxygen and nitrous oxide.
OPERATING EXPENSES
60600 BOOKS AND SUBSCRIPTIONS- Training manuals and publications.
60650 DUES AND MEMBERSHIPS - Membership in local and regional professional and
training organizations such as Trauma Registry, Emergency Physicians
organizations, etc.
60750 SCHOOLS/ TRAINING - Mandated training costs for EMS staff.
60850 TRAVEL & PER DIEM — Costs associated with travel to mandated training and
conferences.
9:23 AM 06/29/2001 Page 2 of 3
EMS EXPENDITURES
62300 MISCELLANEOUS - Covers costs of film developing, staff or employee incentives,
incidental items and training materials.
CAPITAL EXPENSES
64150 AMBULANCE/ EQUIPMENT —Note Payment - The second payment for the
purchase of the ambulance complete with all of the equipment required for
immediate response.
64200 C680 TRUCK PAYMENT - 1/2 Annual payment to Trophy Club MUD1 for new chief's
vehicle.
64300 COMPUTER EQUIPMENT/ SOFTWARE — Purchase of computer scanner, laptop,
and inkjet printer for Fire/ EMS.
64210 AUTOMATIC EXTERNAL DEFIBRILLATOR -- Purchase of medical equipment for
EMS used to enhance patient care.
64220 NITRO-NOX ADMINISTRATION UNIT — Purchase of medical equipment for EMS
used to enhance patient care.
9:23 AM 06/29/2001 Page 3 of 3
Court Services Section
Budget Summar
PERSONNEL SERVICES
PROF=ESSIONAL & CONTRACTUAL SERVICES
CONSUMABLE SUPPLIES
OPERATING EXPENSES
CAPITAL EXPENSES
TOTAL
BUDGET PROJECTED
2000/2001 2000/2001
PROPOSED
BUDGET
2001/2002
82,507
87,838
129,891
37,010
22,550
55,200
2,500
1,500
2,500
18,006
16,990
31,631
140,023
128,878
219,222
Proposed Budget Summary
OPERATING EXPENSES
CONSUMABLE SUPPLI
1
PROFESSIONAL &
CONTRACTUAL SERVICES
25%
CAPITAL EXPENSES
Capital Expenditure Summary
No capital expenditures
SERVICES
10:15 AM 06/29/2001
PERSONNEL SERVICES
50010 Base Salaries
50020 Employee Overtime & Holiday Pay
50030 Employee Incentives
50040 Employee Retirement
50050 Group Insurance
50060 Social Security
50070 Medicare Taxes
5o08o Unemployment Taxes
50090 Workers Compensation
50120 Pre -Employment Testing
TOTAL PERSONNEL SERVICES
PROF & CONTRACTUAL SERVICES
53100 Software & Support
53150 Legal
53550 Professional Outside Services
54600 Jury Fees
53700 Equipment Maintenance
53750 Building Maintenance
54650 Judge's Compensation
TOTAL PROF & CONTRACTUAL SERVICES
CONSUMABLE SUPPLIES
60350 Office Supplies
TOTAL CONSUMABLE SUPPLIES
COURT OPERATING EXPENSES
6oloo Communications
600io Telephone
60200 Postage
60450 Copies
60460 Courtroom Rental
60500 Printing
60600 Books & Subscriptions
50650 Dues & Memberships
60750 Training
60850 Travel & Per Diem
61150 Advertising
62300 Miscellaneous
62450 Administrative Salary Allocation
62500 Information Systems Allocation
TOTAL OPERATING EXPENSES
TOTAL EXPENDITURES
TROPHY CLUB-WESTLAKE DPS
Court Services Section
2001/2002
APPROVED
ACTUAL
1,650
PROPOSED
BUDGET
THROUGH
PROJECTED
BUDGET
2000/2001
03/31/01
2000/2001
2001/2002 COMMENTS
5,000
1,072
4,500
56,000
27,633
56,000
90,880
3,500
2,117
4,200
5,000
600
563
563
2,470
5,938
2,793
5,400
9,102
10,800
7,301
16,750
14,447
3,847
1,881
3,700
5,788
672
440
875
1,354
400
-
-
378
300
339
350
222
250
-
-
250
82,507
43,066
87,839
129,891
1,200
700
700
1,250
20,000
4,092
8,100
15,000
300
75
250
6,500
360
-
-
500
150
-
-
150
1,800
15,000
4,800
13,500
30,000
37,010
9,667
22,550
55,200
2,500
700
1,500
2,500
2,500
700
1,500
2,500
800
2,760
2,000
823
1,650
2,500
3,500
69
3,500
3,500
-
350
350
-
5,000
1,072
4,500
5,000
300
61
100
300
350
125
125
250
1,000
507
1,000
3,400
1,500
687
1,500
600
9
9
250
500
171
400
500
3,956
-
3,856
5,156
-
-
6,615
18,006
3,874
16,990
31,631
140,023
57,307
128,878
219,222
10:15 AM06/29/2001
COURT EXPENDITURES
PERSONNEL EXPENSES
50010 BASE SALARIES -- Salaries for Court Administrator and two Court Clerks.
50020 OVERTIME & HOLIDAY PAY - Overtime compensation.
50030 EMPLOYEE INCENTIVES - Employee programs.
50040 EMPLOYEE RETIREMENT - TMRS for FY 01-02, 9.75% annual salary.
50050 GROUP INSURANCE - Insurance premiums for health, dental, life, L.T.D.,
AD&D and cafeteria plan. Increase reflects anticipated 25% health and 15%
dental as directed by Human Resource Director.
50060 SOCIAL SECURITY - Payroll taxes on employees - 6.2%.
50070 MEDICARE TAXES - 1.45%
50080 UNEMPLOYMENT TAXES - 1.4% on 1 st $9,000 of salary for employees
50090 WORKERS COMPENSATION - Annual policy
50120 PRE-EMPLOYMENT TESTING- Cost of pre-employment physicals, pre-
employment psychological testing, and Hepatitis vaccinations for all Court
employees.
PROFESSIONAL & CONTRACTUAL SERVICES
53150 LEGAL — Attorney expenses allocated to Court activities.
53550 PROFESSIONAL OUTSIDE SERVICES — Interpreter fees, court reporter costs,
and miscellaneous clerical help. Increase due to courts becoming Court of
Record.
54600 JURY FEES - Allocation for fee paid to jury members.
53100 SOFTWARE & SUPPORT — Contract/ technical support and software upgrades/
purchases for computer.
54650 JUDGES COMPENSATION - Compensation for court related matters for
Judges. Increase due to increase in judges' per court fees which will bring fees
in alignment with surrounding courts.
CONSUMABLE SUPPLIES
9:20 AM 06/29/2001 Page 1 of 2
COURT EXPENDITURES
53700 EQUIPMENT MAINTENANCE - Contingency for normal wear and repairs of
equipment.
53750 BUILDING MAINTENANCE — Court's share of supplies and maintenance
necessary to the operation of DPS facility. This includes paper products, trash
bags, light bulbs, cleaning supplies, air conditioner/ heater repair.
60350 OFFICE SUPPLIES - Projected office supply requirements.
OPERATING SUPPLIES
60100 COMMUNICATIONS - Covers monthly cost of pagers and cellular phones for
Court personnel.
60200 POSTAGE - Postage used by Court Services.
60450 COPIES - Cost of copies and copy supplies for Court.
60500 PRINTING - Anticipated printing cost for fiscal year for all court documents.
60650 DUES & MEMBERSHIPS - Memberships to professional organizations for court
staff, judges, and bailiff.
60750 SCHOOLS/ TRAINING - Mandated training costs for court staff, judges, and
bailiff.
60850 TRAVEL & PER DIEM -- Costs associated with travel to mandated training and
conferences.
61150 ADVERTISING — Advertising costs necessary for Court.
62300 MISCELLANEOUS EXPENSE — Covers incidental expenditures that do not fall
into a specific category.
62450 ADMIN SALARY ALLOCATION — Court's share of support received from in-
house administrative systems, accounts payable, payroll, finance and human
resource departments, and Information Services manager.
62500 INFORMATION SYSTEM ALLOCATION - Court's share of cost for information
systems services, i.e, printers, work stations, servers, LAN etc.
9:20 AM 06/29/2001 Page 2 art
Code Enforcement I ACO PROPOSED
BUDGET PROJECTED BUDGET
2000/2001 2000/2001 2001 12002
Budget Summar
PERSONNEL SERVICES - - 45,856
PROFESSIONAL & CONTRACTUAL SERVICES - - 8,950
CONSUMABLE SUPPLIES - - 1,400
OPERATING EXPENSES 4,000 - 7,250
CAPITAL EXPENSES - - 5,525
TOTAL
4,000
Proposed Budget Summary
CAPITAL EXPENSES
OPERATING EXPE
11%
CONSUMABLE SUPPLIES
2%
PROF=ESSIONALS
CONTRACTUAL SERVICE
13%
Capital Expenditure Summary
Computer Equipment/ Software
Animal Cages/ Pad/ Screen
Total Code Enforcement/ Animal Control
SERVICES
68,981
2,025
3,500
5,525
10:15 AM 06/2912001
PERSONNEL EXPENSES
50010 Base Salaries
50020 Overtime & Holiday Pay
50030 Employee Incentives
50040 Employee Retirement
50050 Group Insurance
50060 Social Security
50070 Medicare Taxes
50080 Unemployment Taxes
50090 Workers Compensation
TOTAL PERSONNEL SERVICES
PROF & CONTRACTUAL SERVICES
53650 Vehicle Maintenance
53100 Software & Support
Abatements
TOTAL PROF & CONTRACTUAL SERVICES
CONSUMABLE SUPPLIES
17010 Fuel & Lube
50 Uniforms
TOTAL CONSUMABLE SUPPLIES
OPERATING EXPENSES
60750 Training
60850 Travel & Per Diem
61150 Legal Notices (Advertising)
61600 Animal Control
62300 Miscellaneous Expense
TOTAL OPERATING EXPENSES
CAPITAL EXPENSES
64300 Computer Equipment/ Software
Animal Cagesl Pad/ Screen
TOTAL CAPITAL. EXPENSES
TOTAL EXPENDITURES
TROPHY CLUB-WESTLAKE DPS
Code Enforcement 1 ACO
2001/2002
ACTUAL
PROPOSED
BUDGET THROUGH PROJECTED
BUDGET
2000/2001 03/30/01 2000/2001
2001-2002 COMMENTS
33,920
678
3,377
4,816
2,145
502
126
292
- - -
45,856
- - -
900
2,050
6,000
- - -
8,950
1,000
400
- - -
1,400
B00
200
2,000
4,000 4,000
250
4,000 - - 7,250
2,025
3,500
- - - 5,525
4,000 - - 68,981
10:15 AM06/29/2001
CODE ENFORCEMENT/ ACO EXPENDITURES
PERSONNEL EXPENSES
50010 BASE SALARIES — Salary for Code Enforcement Officer.
50020 OVERTIME & HOLIDAY PAY - Overtime compensation.
50030 EMPLOYEE INCENTIVES - Employee programs.
50040 EMPLOYEE RETIREMENT - TMRS for FY 01-02, 9.75% annual salary.
50050 CROUP INSURANCE - Insurance premiums for health, dental, life, L.T.D.,
AD&D and cafeteria plan. Increase reflects anticipated 25% health and 15%
dental as directed by Human Resource Director.
50060 SOCIAL SECURITY - Payroll taxes on employees - 6.2%.
50070 MEDICARE TAXES - 1.45%
50080 UNEMPLOYMENT TAXES - 1.4% on 1 st $9,000 of salary for employees
50090 WORKERS COMPENSATION - Annual policy
PROFESSIONAL & CONTRACTUAL SERVICES
53650 VEHICLE MAINTENANCE -The yearly major maintenance inspections for code
enforcement and animal control fleet. Includes the inspection of all running gear
belts and hoses, tire rotations, and a contingency for any required repairs.
53100 SOFTWARE & SUPPORT — Contract/ technical support and software upgrades/
purchases for computer.
ABATEMENTS — Covers the contractual cost of services necessary for code
compliance, such as light mowing and trash removal.
CONSUMABLE SUPPLIES
57010 FUEL/ LUBE — Cost of the fuel and lube required to operate Code Enforcement/
ACO Service vehicles.
57050 UNIFORMS AND ACCESSORIES - The replacement and repair of required
uniforms.
9;09 AM 06/29/2001 Page l u ( 2
CODE ENFORCEMENT/ ACO EXPENDITURES
OPERATING SUPPLIES
60750 SCHOOLS/ TRAINING - Mandated training costs for code enforcement officer.
60850 TRAVEL & PER DIEM — Costs associated with travel to mandated training and
conferences.
61150 ADVERTISING — Advertising costs necessary for Code Enforcement, such as
legal notices.
61650 ANIMAL CONTROL — This line item will cover animal control costs including, but
not limited to, annual shelter fees ($2000) provided by Grapevine Animal Control,
euthanasia, equipment, and supplies.
CAPITAL EXPENSES
ANIMAL CAGES/ PAD/ SCREEN — Covers the purchase of materials to
construct a secure temporary holding facility for impounded animals.
64300 COMPUTER EQUIPMENT/ SOFTWARE --- Covers the cost to update software
for Code Enforcement.
9:09 AM 06/29/2001 Page 2 of 2
')Utsd��r�: O
PROCEDURE NO.
EFFECTNE DATE
Page I of 20
The following is a list of common terms used in this Manual, along with their
definitions. In many cases, the definitions were adapted from Governmental
Accounting,
l Accounting. Auditing, and Financia
GovernmentaReporting!Lpprting by the National Council on
ACCOUNT — A term used to identify an individual asset, liability, expenditure
control, revenue control, encumbrance control, or fund balance.
ACCOUNTING PERIOD - A period at
prepared. the end of which financial statements are
ACCOUNT NUMBER - See CODING.
ACCOUNTS PAYABLE - Liabilities on open account owing to private persons, firms,
corporations, or to governmental units (but not including amounts due to other
funds).
ACCOUNTS RECEIVABLE - Amounts owing on an open account from private persons,
firms, corporations, or from governmental units (but not including amounts due
from other funds).
ACCRUAL BASIS - The basis of accounting under which revenues are recorded when
they are earned and become 'Measurable, or when levies are made. Expenditures
are recorded as soon as they result in liabilities for benefits received,
notwithstanding that the receipt of the revenue or payment of the expenditure
may take place, in whole or in part, in another accounting period. See also
ACCRUE and LEVY.
ACCRUE - (1.) To record revenues when they are earned and become measurable or
when levies are made; to record expenditures as soon as they result in liabili-
ties, notwithstanding that the receipt of the revenue or payment of the expen-
diture may take place, in whole or in part, in another accounting period.
Sometimes the term is used in a restricted sense to denote the recording {of
revenues earned but not yet due, such as accrued interest on investments, and
the recording of expenditures which result in liabilities that are payable in
another accounting period such as accrued interest on city bond issues. See
also ACCRUAL BASIS, ACCRUED ASSETS, ACCRUED EXPENSES, ACCRUED LIABILITIES,
ACCRUED REVENUE, and LEVY.
ACCRUED ASSETS -.Assets arising from 'revenues earned but not yet due, such as
unbilled utility sales accrued since bills were last rendered to customers and
accrued interest on investments. See also ACCRUE (2),
ACCRUED EXPENSES - Expenses resulting in liabilities which are either due or
are not payable until some future time. See also ACCRUAL BASIS and ACCRUE (1).
ACCRUED INCOME - See ACCRUED REVENUE.
TEJ-.A-S COMPTROLLER OF PUBLIC ACCOUNTS
STANDARD FINANCIAL MANAGEMENT SYSTEM FOR TEXAS c-.Trpc
SUBJECT. G1 ossar
PROCEDURE NO. EFFECTIVE DATE Page 2 of 20
.CCRUED LIABILITIES - Amounts owed but not yet due; for example, accrued
interest on municipal utility bonds. See also ACCRUE (2).
ACCRUED REVENUE - Levies made or other revenue earned and not collected regard-
less of whether due or not. See also ACCRUAL BASIS, ACCRUE (1), and LEVY.
ACCUMULATED DEPRECIATION - The accumulation of periodic credits made to record
the reduction in the value of a fixed asset which is subject to depreciation.
(This account may be used in proprietary funds and trust funds where expenses,
net income, and/or capital maintenance are measured. Recording accumulated
depreciation in the General Fixed Assets Account Group is optional.)
ACTIVITY - A specific and distinguishable line -of work performed by one or more
components of the city with the purpose of accomplishing a specific city
function.
AGENCY FUND - See TRUST AND AGENCY FUND.
AGREE (verb): To verify that two or mor -e figures are the same.
ALLOT - To divide an appropriation into amounts for certain periods or for
specific purposes.
LOTMENT - The amount allotted for a certain period or purpose. See also
:LOT.
ANNUAL AUDIT - An audit which embraces all financial transactions and records
and which is made regularly at the close of the accounting period. (This, of
course, does not mean every transaction will necessarily be examined. The
number to be examined will depend on the auditor's judgement in light of the
particular conditions encountered. The auditor's opinion, however, will cover
all transactions based on the tests which are applied.)
ANNUAL BUDGET - The total budget as approved by the City Council as revised.
APPORTIONMENT - See ALLOTMENT.
APPROPRIATION - An authorization granted by the City Council to make expendi-
tures and to incur obligations for a specific purpose. Note: An appropriation
is usually limited in amount and as to the time when it may be expended.
APPROPRIATION EXPENDITURE - An expenditure chargeable to an appropriation.
Note: Since virtually all expenditures of governmental units are chargeable to
appropriations, the term EXPENDITURES by itself is widely and properly used.
APPROPRIATION -EXPENDITURE LEDGER - A subsidiary ledger containing an account
Tor each appropriation. Each account usually shows the amount originally
appropriated, transfers to or from the appropriation, amounts charged against
+�e appropriation, the net balance, and other related information.
TEXR.S COMPTROLLER OF PUBLIC ACCOUNTS
CT A KTrI l —S T TXI A RTd `y A T 1 r A R7 A
S UBJECT:
Glossar
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EFFECTIVE DATE
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AS -OF -DATE - This date indicates the financial status of an entity.at a certain
point in time. An example would be the Statement of Assets and Liabilities as
of June 30, 19X6.
ASSETS - Property owned by the city which has a monetary value. Note: Conven-
tionally, debit balances subject to final disposition, such as deferred charges
and prepaid expenses, are classified as assets at closing periods, even though
the stated values may not represent the realizable values.
AUDIT - The examination of some or all of the following items: (a) documents,
records, reports, systems of internal control, accounting procedures, and the
propriety, legality and mathematical accuracy of proposed or consummated
transactions; (b) ascertaining whether all transactions have been recorded; and
(c) determining whether transactions are accurately reflected in the accounts
and in the statements drawn therefrom in accordance with accepted accounting
principles. See ANNUAL AUDIT, CASH AUDIT, INDEPENDENT AUDIT, INTERNAL AUDIT,
POST -AUDIT, and PRE -AUDIT.
AUDIT PROGRAM - A detailed outline of work to be done and the procedure to be
followed in any given audit.
AUDIT REPORT - The report prepared by an auditor covering the audit or investi-
gation made by him. As a rule the report should include (a) a statement of the
scope of the audit; (b) summary of findings; (c) recommendations; (d) certifi-
cate; (e) financial statements; and (f) statistical tables.
AUDITOR'S OPINION - A statement signed by an auditor in which he states that he
has examined the financial statements, the system of internal control, the
accounting records, and supporting evidence in accordance with generally
accepted auditing standards_ He expresses his opinion, based on the examina-
tion, regarding the financial condition of the governmental unit or any of its
enterprises, the results from operations and any facts which he has investigat-
ed in his professional capacity.
BALANCE SHEET - A statement which discloses the assets, liabilities, reserves,
and balances of a fund or governmental unit at a specified date in order to
show the financial position of the fund or unit at that date.
BETTERMENT - An addition made to, or change made in, a fixed asset which is
expected to prolong its life or to increase its efficiency over and above that
arising from maintenance and the cost of which is therefore added to the book
value of the asset. Note: The term is sometimes applied to sidewalks, sewers,
and highways but these should preferably be designated as "improvements."
BID CLOSING - Time set for termination of accepting bids.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
STANDARD FINANCIAL MANAGEMENT SYSTEM FOR TFk AC rr rrPc
SUBJECT. Glossary
1DROCEDURE NO. EFFECTIVE DATE Page 4 of 20
JND - A written promise, generally under seal, to pay a specified sum of
money, called the face value, at a fixed time in the future, called the date of
maturity, and carrying interest at a fixed rate, usually payable periodically.
Note: The difference between a note and a bond is that the latter usually runs
for a longer period of time and requires greater legal formality.
BOND FUND - A fund formerly used to account for the proceeds of general obliga-
tion bond issues. Such proceeds are now accounted for in a CAPITAL PROJECTS
FUND.
BONDED DEBT - That portion of indebtedness represented by outstanding bonds.
BONDS AUTHORIZED AND UNISSUED - Bonds which have been legally authorized but
not issued and which can be issued and sold without further authorization.
Note: This term should not be confused with the term "margin of borrowing
power" or "legal debt margin," either one of which represents the difference
between the legal debt limit of a governmental unit and the debt outstanding
against it.
BONDS ISSUED - Bonds sold.
BONDS PAYABLE - The face value of bonds issued and unpaid.
OKS OF ORIGINAL ENTRY - The record in which the various transactions are
rmally recorded for the first time, such as the cash receipts journal, the
cash disbursements journal, or the general journal. Where mechanized bookkeep-
ing methods are used, it may happen that one transaction is recorded simulta-
neously in several books, some of which may be considered the book of original
entry.
BOOK VALUE - Value as shown by books of account.
BUDGET - A plan of financial operation embodying an estimate of proposed
expenditures for a given period and the proposed means of financing them.
Note: The term "budget" is used in two senses in practice. Sometimes it
designates the financial plan presented to the City Council for adoption and is
usually necessary to specify whether the budget under consideration is prelimi-
nary and tentative or whether it has been approved by the City Council.
BUDGETARY ACCOUNTS - Those accounts which reflect budgetary operations and
conditions, such as estimated revenues, appropriations, and encumbrances.
BUILDINGS - A fixed asset account which reflects the acquisition value of
permanent structures used to house persons and property owned by the city. If
buildings are purchased or constructed, this account includes the purchase or
contract price ❑f all permanent buildings and fixtures attached to and forming
a permanent part of such buildings. If buildings are acquired by gift, the
account reflects their estimated fair value at time of acquisition.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
SUBJECT. Glossar
I PROCEDURE O. EFFECTIVE DATE Page 5 of 20
CAPITAL ASSETS - See FIXED ASSETS.
CAPITAL BUDGET - A plan of proposed capital outlays and the means of financing
them for the current fiscal period. .
CAPITAL OUTLAYS - Expenditures which result in the acquisition of or addition
to fixed assets.
CAPITAL PROJECTS FUND - A fund created to account for financial resources to be
used for °the acquisition or construction of major capital facilities (other
than those financed by Proprietary Funds, Special Assessment Funds, and Trust
Funds). See also BOND FUND.
CASH - Currency, coin, checks, postal and express money orders, and bankers'
drafts on hand or on deposit with an official or depository designated as
custodian of cash and bank deposits. Note: All cash must be accounted for as
part of the fund to which it belongs. It is not necessary, however, to main-
tain a separate bank account for each fund unless required by law.
CASH AUDIT - An audit of the cash transactions for a stated period, for the
purpose of determining that all cash received has been recorded, that all
disbursements have been properly authorized and vouched, and that the balance
of cash is either on hand or on deposit. A cash audit can be limited from a
complete inquiry into all cash transactions (a complete cash audit) to one
involving only some of them (a limited cash audit). Such an audit establishes
the accountability of the persons responsible for cash.
CASH BASIS - The basis of accounting under which revenues are accounted for
only when received in cash, and expenditures are accounted for only when paid_
CASH WITH FISCAL AGENT - Deposits with fiscal agents, such as commercial banks,
for the payment of matured bonds and interest.
CHARACTER OF EXPENDITURES - Distinctive arrangement of expenditures that refers
to the services or commodities purchased; for example, personal services,
travel, operating services, supplies, etc.
CHARACTER OF REVENUES - A distinctive arrangement of revenues that refers to
sources of general and special revenues of city government; for example,
intergovernmental receipts, taxes, use of money and property, licenses, permits
and fees, etc_
CHARTER - Written instrument setting forth principles and laws of government
within boundaries of the city.
CHART OF ACCDUNTS - The classification system used by a city to organize the
accounting for various funds.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
STANDARD FINANCIAL MANAGEAIENT SYSTEM FOR TEXAS CITIES
SUBJECT: G
I. PROCEDURE NO.
EFFECTIVE DATE
Page 6 Of 20
. ECK - A bill of exchange drawn on a bank and payable on demand; a written
order on a bank to pay on demand a specified sum of money to a named person, to
his order, or to the bearer out of money on deposit to the credit of the maker.
A check differs from a warrant in that the latter is not necessarily payable on
demand and may not be negotiable. Many cities now issue combined warrant
checks.
CLAIM - Any document used to place items in line for payment.
CLEARING ACCOUNT - An account used to accumulate total charges or credits for
the purpose of distributing them later among the accounts to which they are
allocable or for the purpose of transferring the net difference to the proper
accounts.
CDDING - A system of numbering or otherwise designating accounts, entries,
invoices, vouchers, etc., in such a manner that the symbol used quickly reveals
certain required information.
COLLUSION - Secret agreements between vendors fixing prices (violation of
federal antitrust laws).
CDNTROLACCOUNT - An account in the general
-,agregate. of debit and credit postings to a
.punts called subsidiary accounts.
.,ONSTRUCTION WORK IN PROGRESS - The cost of
given date but not yet completed.
CONTRACTS PAYABLE - Sums due on contracts.
ledger in which are recorded the
number of identical or related
construction work done up to a
COST -- The amount of money or money's worth exchanged for property or services.
Note: Costs may be incurred even before money is paid; that is, as soon as a
liability is incurred. Ultimately, however, money or money's worth must be
given in exchange.
CROSS FOOT: To check the addition in two or more related columns of figures by
adding (both) down the totals column and across the totals row.
CURRENT - A term which, applied to budgeting and accounting, designates the
operations of the present fiscal period as opposed to past or future periods.
CURRENT ASSETS - Those assets which are available or can be made readily
available to meet the cost of operations or to pay current liabilities_ Some
examples are cash, short-term investments, and taxes receivable which will be
collected within about one fiscal year.
CURRENT BUDGET - The annual budget prepared for and effective during the
present fiscal year.
;ENT FUNDS - Funds, the resources of which are expended for operating
-poses during the current fiscal period. The term usually refers to general,
special revenue, and enterprise funds.
TEXAS, COMPTROLLER OF PUBLIC ACCOUNTS
8:. I go
t I - - b 1055a
PROCEDURE NO.
EFFECTIVE DATE
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CURRENT LIABILITIES - Liabilities which are payable within a relatively short
period of time, usually no longer than a year.
CURRENT REVENUE - Revenues of a governmental unit which are available to meet
expenditures of the current fiscal year. See also REVENUE.
CUSTOMER DEPOSITS - The liability' of an enterprise fund for deposits made by
customers as a prerequisite to receiving services and for goods'provided by the
enterprise.
DEBT - An obligation resulting from the borrowing of money or from the purchase
of goods or services. See also BOND, NOTE PAYABLE, LONG-TERM DEBT, GENERAL
LONG-TERM DEBT.
DEBT LIMIT - The maximum amount of gross or net debt which is legally
permitted.
DEBT SERVICE FUND - A fund established to finance and account for the accumula-
tion of resources for, and the payment of, general long-term debt principal and
interest. Also called a SINKING FUND.
DEBT SERVICE FUND REQUIREMENTS .- The amounts of revenue which must be provided
for a debt service fund so that all principal and interest payments can be made
in full on schedule.
DEBT SERVICE REQUIREMENT - The amount of money required to pay the interest on
outstanding debt, serial maturities of principal for serial bonds, and required
contributions to a debt service fund for term bonds.
DEFERRED CHARGES - Expenditures which are not chargeable to the fiscal period
in which made but are carried on the asset side of the balance sheet pending
amortization or other disposition; for example, discount on bonds issued.
Note: Deferred charges differ from prepaid expenses in that they usually
extend over a long period of time (more than five years) and are not regularly
recurring costs of operation. See also PREPAID EXPENSES.
DEFICIENCY - A general term indicating -the amount by which anything falls short
of some requirement or expectation. The term should not be used without
qualification.
DEFICIT - The excess of the liabilities of a fund over its assets; or, where a
fund has other resources and obligations, the excess of its obligations over
its resources.
DEPOSIT - (1) Money placed with a banking or other institution or with a person
either as a general deposit subject to 'check or as a special deposit made for
some specified purpose. (2) Securities lodged with a banking or other institu-
tion or with a person for some particular purpose. (3) Sums deposited by
customers for electric meters, water meters, etc., and by contractors and
others to accompany and guarantee their bids.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
STANDARD FIN�ANCIA.L MANAGEMENT SYSTEM FOR TEXAS CITIES
SUBJECT. Glossa
PROCEDURE NO. EFFECTIVE DATE" 1!" Page $ of 20
;PRECIATION - (1) Expiration inservice life of fixed assets, other than
wasting assets, attributable to wear and tear through use and lapse of time,
obsolescence, inadequacy, or other physical or functional cause. (2) The
portion of the cost of a fixed asset charged as an expense during a particular
period. 'Note: The cost of a fixed asset is prorated over the estimated
service life of such asset and each period is charged with part of such cost so
that ultimately the entire cost of the asset is charged off as an expense. In
governmental accounting depreciation may be recorded in proprietary funds and
trust funds where expenses, net income, and/or capital maintenance are
measured.
DIRECT EXPENSES - Those expenses which can be charged directly as a part of the
cost of a product or service, or of a department or operating unit, as distin-
guished from overhead and other indirect costs which must be prorated among
several products or services, or departments of operating units.
DISBURSEMENTS - Payments in cash.
DISCOUNTS -- Term/or Cash - discounts allowed if payment is made by specific
date.
Trade discount - discounts allowed with no restrictions as to date
of payment but allowed on the basis of quantities purchased and
those allowed to governmental agencies.
JBLE ENTRY - A system of bookkeeping which requires for every entry made to
.,e debit side of an account an entry for a corresponding amount or amounts to
the credit side of another account or accounts. Note: Double -entry bookkeep-
ing involves the maintaining of a balance between assets and other resources on
the one hand and liabilities, other obligations, and surplus on the other. To
maintain this balance, it is necessary that entries for equal amounts be made
in each group. Moreover, if a transaction affects only one group of accounts
(for example, the asset group of accounts), the amount or amounts debited to an
account or accounts within the group must be offset by a credit to another
account or accounts within the group for a corresponding amount or amounts (for
example, a debit to Cash would be offset by a credit for a corresponding amount
to Taxes Receivable or some other asset).
EARNINGS - See INCOME and REVENUE.
EFFECTIVE DATE - The date appearing on all documents which indicates the
accounting period the transaction affects.
ENCUMBRANCES - Obligations in the form of purchase orders, contracts, or salary
commitments which are chargeable to an appropriation and for which a part of
the appropriation is reserved. They cease to be encumbrances when paid or when
the actual liability is set up_
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
STAIVnARTl FTNANf TAT MANA r_1P7M1PhT' cvc•7'1Cxr tnn TcvA J-T- rr.c
SUBJECT:
]PROCEDURE NO. EFFECTIVE DATE I Page 9 of 20
ENTERPRISE FUND - A fund established to finance and account for operations (1)
that are financed and operated in a manner similar to private business
enterprises --where the intent -of the governing body is that the costs (expens-
es, including depreciation) of providing goods or services to the general
public on a continuing basis be financed or recovered primarily through user
charges; or (2) where the governing body has decided that periodic determina-
tion of revenues earned, expenses incurred, and/or net income is appropriate
for capital maintenance, public policy, management control, accountability, or
other purposes. Examples of enterprise funds are those for utilities, swimming
pools, airports, and solid waste services.
ENTRY - (1) The record of a financial transaction in its appropriate book of
accounts. (2) The act of recording a transaction in the books of account.
EQUIPMENT - Physical property of a more or less permanent nature ordinarily
useful in carrying on operations, other than land, buildings, or improvements
to either�of them. Examples are machinery, tools, trucks, cars, or furniture
and furnishings.
ESCALATION - A means of effecting increases and decreases in prices of. material
purchased under contract.
ESTIMATED REVENUE - If the accounts are kept on an accrual basis, this term
designates the amount of revenue estimated to accrue during a given period
regardless of whether or not it is all to be collected during the period; if
the accounts are 'kept on a cash basis., the term designates the amount of
revenues estimated to be collected during a given period. See also REVENUE.
ESTIMATED REVENUE RECEIPTS - A term used synonymously with "estimated revenue"
by some governmental units reporting their revenues on a cash basis. See also
REVENUE.
EXPENDITURES - If the accounts are kept on the accrual basis this term desig-
nates .total charges incurred, whether paid or unpaid, including expenses,
provision for retirement of debt not reported as a liability of the fund from
which retired, and capital outlays. If they are kept on the cash basis, the
term covers only actual disbursements for these purposes. Note: Encumbrances
are not considered expenditures.
EXPENSES - Charges incurred, whether paid or unpaid, for operation, mainte-_
nance, and interest, and other charges which are presumed to benefit the
current fiscal period. Note: Legal provisions sometimes make it necessary to
treat as expenses charges whose benefits extend over future periods. For
example, purchases of materials and supplies which may be used over a period of
more than one year and payments for insurance which is to be in force for a
longer period than o.ne year frequently must be charged in their entirety to the,
appropriation of the year in which they are incurred and classified as expenses
of that year even though their benefits extend also_to other periods.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
STANDARD FINANCIAL MANAGEMENT SYSTEM FOR TEXAS CITIES
I SLTBJECT_ Glossary
PROCEDURE NO.
EFFECTIVE DATE pale 10 of 20
XTENSION - Calculation of total prices from unit price.
EXTERNAL AUDIT - See INDEPENDENT AUDIT.
FACE VALUE - As applied to securities, this term designates the amount of the
liability stated in the security document.
FIDELITY BOND - A written prom,i.se to indemnify against losses from theft,
defalcation, and misappropriation of public funds by government officers and
employees. See also SURETY BOND.
FIRM PRICING - Price that will not fluctuate - stable.
FISCAL PERIOD - Any period at the end of which a governmental unit determines
its financial condition and the results of its operations and closes its books.
Note: It is usually a year, though not necessarily a calendar year.
FISCAL YEAR - A twelve-month period of time to which the annual budget applies
and at the end of which a city determines its financial position and results of
operations.
FIXED ASSETS - Assets of a long-term character in which the intent is to
continue to be held or used, such as land, buildings, machinery, furniture, and
her equipment. Note: The term does not indicate the immobility of an asset,
1ch is the distinctive characteristic of "fixture."
FIXED CHARGES - Expenses the amount of which is more or less fixed. Examples
are interest, insurance, and contributions to pension funds.
FIXED LIABILITIES - See BONDED DEBT.
FIXTURES - Attachments to buildings which are not intended to be removed and
which cannot be removed without damage to the latter. Note: Those fixtures
with a useful life presumed to be as long as that of the building itself are
considered a part of such building; all others are classed as equipment.
FOOT: To check the addition of a series of figures, for example, a column of
figures.
FORMAL BIDS - written bids taken by established rules and regulations and under
regulations of State and City laws.
F.O.B. - Free on board. Designation of whether vendor or purchaser is to pay
freight,
FUNCTION - A group of related activities aimed at accomplishing a major service
orer g lu atory program for which the city is responsible. For example, public
safety is a function.
TEAS COMPTROLLER OF PUBLIC ACCOUNTS
C'I'ATVTlADT% T-'rATAAir?AT ILS IATAlir%r- -.___ -_._ --
SUBJECT: Glossa
PROCEDURE NO. EFFECTIVE DATE Page 11 of 20
FUND - An independent fiscal and accounting entity with a self -balancing set of
accounts recording cash and/or other resources, together with all related
liabilities, obligations, reserves, and equities which are segregated for the
purpose of carrying on specific activities or attaining certain objectives in
accordance with special regulations, -restrictions, or limitations. See GENERAL
FIXED ASSETS ACCOUNT GROUP and GENERAL LONG-TERM DEBT ACCOUNT GROUP,
FUND ACCOUNTS - All accounts necessary to set forth the financial operations
and financial condition of a fund. Note: Sometimes the term is used to denote
budgetary accounts as distinguished from proprietary accounts but such usage is
not recommended.
FUND BALANCE - The excess of a fund's assets over its liabilities and reserves.
FUND BALANCE SHEET - A balance sheet for a single fund, See also FUND and
BALANCE SHEET.
FUND SURPLUS - See FUND BALANCE.
GENERAL AUDIT - See ANNUAL AUDIT.
GENERAL FIXED ASSETS - Those fixed assets of a governmental unit which are not
accounted for in another fund.
GENERAL FIXED ASSETS ACCOUNT GROUP - A self -balancing group of accounts set up
to account for the general fixed assets of a governmental unit.
GENERAL FUND - The fund that is available for any legally authorized purpose
and which is therefore used to account for all revenues and all activities
except those required to be accounted for in another fund. Note: The General
Fund is used to finance the ordinary operations of a governmental unit.
GENERAL JOURNAL - A journal in which all entries are made which are not record-
ed in special journals. This journal is used to document corrections in the
books under the Simplified Financial Accounting System.
GENERAL LEDGER - A book, file or other device which contains the accounts
necessary to reflect`in summary or in detail the financial operations and the
financial condition of a governmental unit. Note: In double -entry bookkeeping
the debits and credits in the general ledger are equal and therefore the debit
balances equal the credit balances.
GENERAL OBLIGATION BONDS - Bonds for whose payment the full faith and credit of
the issuing body are pledged. More commonly, but not necessarily, general
obligation bonds are considered to be those payable from taxes and other
general revenues.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
STANDARD FINANCIAL MANAGEMENT SYSTEM FOR TEXAS CITIES
SUBJECT:
PROCEDURE Na.
EFFECTIVE DATE
Page 12 of 20
A ERNMENTAL ACCDUNTING - The composite of analyzing, recording, summarizing,
reporting, and interpreting the financial transactions of governmental units
and agencies.
GRANT - A contribution by one governmental unit to another unit. The contribu-
tion is usually made to aid in the support of a specified function (for exam-
ple, education), but it is sometimes also for general purposes.
GROSS PRICE - Total price without deductions such as discounts, etc.
IDENTICAL BIDS - Two or more bids received for the same line item that are
exactly equal as to price, terms, delivery, etc.
IMPROVEMENTS - Buildings, other structures, and other attachments or annexa-
tions to land which are intended to remain so attached or annexed, such as
sidewalks, trees., drives, tunnels, drains, and sewers. Note_ Sidewalks,
curbing, sewers, and highways are sometimes referred to as "betterments" but
the term "improvements" is preferred.
INCDME - This term is used in accounting for governmental enterprises and
represents the excess of the revenues earned over the expenses incurred in
carrying on particular phases of an enterprise's activities. As indicated
elsewhere, the excess of the total revenues over the total expenses of the
ility for a particular accounting period is called "net income_"
.LN DEPENDENT AUDIT - An audit performed by an independent auditor.
INFORMAL BIDS - Not of any conventional or definitely established form (such as
telephone, oral, or informally written bids).
INTERFUND TRANSFERS - Amounts transferred from one fund to another.
INTERGOVERNMENTAL REVENUE - Revenue received from other governments in the form
of grants, shared revenues, or payments in lieu of taxes.
INTERNAL AUDIT - An audit made by persons on the staff of the government unit
whose accounts are being audited primarily for the purpose of internal control.
NOTE: An internal audit is usually a continuous audit.
INTERNAL CONTROL - A plan of organization under which employee's duties are so
arranged, and records and procedures so designed, as to make it possible to
exercise effective accounting control over assets, liabilities, revenues, and
expenditures. Under such a system, the work of employees is subdivided so that
no single employee performs a complete cycle of operations. Thus, for example,
an employee handling cash would not post the cash receipts journal. Moreover,
under such a system, the procedures to be followed are definitely laid down and
require proper authorizations by designated officials for all actions to be
taken.
TEXAS .COMPTROLLER OF PUBLIC ACCOUNTS
CT A XMA.r?T rYNT AWi-T AT A4 Ah7Af �U:Arr,wrr
SUBJECT: Glossa
PROCEDURE NO.
EFFECTIVE DATE
Page 13 of 20
INTERNAL SERVICE FUND - A fund established to finance and account .for services
and commodities furnished by a designated department or agency to other depart-
ments or agencies within a single governmental unit or to other governmental
units. Amounts expended by the fund are restored thereto, either from operat-
ing earnings or by transfers from - other funds, so that the original fund
capital is kept intact.
INVENTORY -- A detailed list showing quantities, descriptions, and values of
property; also units of measure and unit prices_ Note: The term is often
confined to consumable supplies but may also cover fixed assets.
INVENTORY OF SUPPLIES - The cost value of supplies on hand.
INVESTMENTS - Securities and real estate held for the production of income in
the form of interests, dividends, rentals, or lease payments. The term does
not include fixed assets used in city operations.
INVOICE - Itemized statement of merchandise.
JOURNAL - Any book or original entry.
JOURNAL VOUCHER - A voucher provided for the recording of certain transactions
or information in place of or supplementary to the .journals or registers. The
journal voucher usually contains an entry or entries, explanations, references
to documentary evidence supporting the entry or entries, and the signature or
initials of one or more properly authorized officials. Under the General
Financial Accounting System, a journal voucher may be used as a source document
in certain instances.
LAND - A fixed asset account which reflects the value of land owned by a
governmental unit_ If land is purchased, this account shows the purchase price
and costs such as legal fees, filling and excavation costs, and the like which
are incurred to put the land in condition for its intended us.e.. If land is
acquired by gift, the account reflects the estimated fair value at the time of
acquisition.
LEDGER - A group of accounts in which are recorded the financial transactions
of a governmental unit or other organization.
LEGAL DEBT LIMIT - See DEBT LIMIT.
LEGAL OPINION - (1) The opinion of an official authorized to render it, such as
an attorney general or city attorney, as to legality: (2) In the case of city
bonds, the opinion, usually of a specialized bond attorney, as to the legality
of a bond issue. A preliminary legal opinion is made in advance of the origi-
nal sale of the bonds; a final opinion, after the bonds have been issued and
sold.
LEVY- - (Verb) To impose taxes or special assessments. (Noun) The total of
taxes or special assessments imposed by a governmental unit.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
STANDAR-] FINANCIAL MANAGEMENT SYSTEM FOR TEXA.R CYTrrP
SUBJECT: Glossa
IPPtOCEDURE NO. EFFECTIVE DATE Page 14 of 2O
_IABILITIES - Debt or other legal obligations arising out of transactions in
the past which must be liquidated, renewed, or refunded at some future date.
Note: The term should be confined to items payable but not necessarily due.
It does not include encumbrances.
LONG-TERM DEBT - Debt with a maturity of more than one year after date of
issuance.
LOWEST RESPONSIBLE BID - Lowest bid meeting all requirements, such as quality,
delivery, and other services necessary on items bid.
MODIFIED ACCRUAL BASIS - The basis of accounting under which expenditures are
recorded at the time liabilities are incurred, if measurable, except for
unmatured interest on general long-term debt and on special assessment indebt-
edness secured by interest-bearing special assessment levies, which should be
recorded when due. Revenues are recorded in the accounting period in which
they become measurable and available to finance expenditures of the fiscal
period. Application of the stated criteria requires judgment, consideration of
the materiality of the item in question, and due regard for the practicality of
accrual, as well as consistency in application.
NET INCOME - A term used in accounting for governmental enterprises to desig-
nate the excess of total revenue over total expenses for an accounting period.
.lso called Net Profit.)
NET PRICE - Price after all discounts are deducted.
NDN -OPERATING EXPENSES - Expenses incurred in relation to non-operating proper-
ties or in the exercise of functions not directly related to the supplying of
service.
NON-OPERATING INCOME - Income of governmental enterprises of a business charac-
ter which is not derived from the operation of such enterprises. An example is
interest on investments or on bank deposits_
NOTE PAYABLE - In general, an unconditional written promise signed by the
maker, to pay a certain sum in money on demand or at a fixed or determinable
future time either to the bearer or to the order of a person designated
therein.
OBJECT - As used in expenditure classification, this term applies to a more
specific arrangement of expenditures for services or commodities purchased; for
example, Salaries - Regular, Salaries - Overtime, Retirement Contributions -
State Employees, Retirement Contributions - School Employees. As used in
revenue classification, this term applies to a more specific arrangement of
revenue sources; for example, Federal Receipts - Transportation and Public
Works, Federal Receipts - Public Health, Hospitals and Welfare, General Sales
and Use Tax, Hotel -Motel Occupancy Tax, etc.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
SUBJECT` Glossa
PROCEDURE NO.
EFFECT VE DATE
Page 15 of 20
OBLIGATIONS — Amounts which the city may be required legally to meet out of its
resources. They include not only actual liabilities but also unliquidated
encumbrances.
ONLY SOURCE — Applies to materials or services that have only one source of
supply.
OPERATING EXPENSES — (1) As..used in the accounts of governmental -enterprises of
a business character, the term means such costs as are necessary to the mainte-
nance of the enterprise, the rendering of services for which operated, the sale
of merchandise, the production and disposition of commodities produced, and the
collection of the revenues. (2) The term is -sometimes used to describe expens—
es for general governmental purposes.
OPERATING REVENUES — Revenues derived from the operation of governmental
enterprises of a business character.
ORDINANCE — A local law or regulation enacted by municipal government.
ORGANIZATION — An administrative or functional structure whose purpose is to
accomplish defined results. The term may refer to an agency, department,
division, section, unit, etc.
OUTLAYS -- Synonymous with EXPENOITURES. See also CAPITAL OUTLAYS.
OVERLAPPING DEBT — The proportionate share of the debts of local governmental
units located wholly or in part within the limits of the city which must be
borne by property within such government. Note: Except for special assessment
debt, the amount of debt of each unit applicable to the reporting unit is
arrived at by (1) determining what percentage of the total assessed value of
the overlapping jurisdiction lies within the limits of the reporting unit, and
(2) applying this percentage to the total debt of the overlapping jurisdiction.
Special assessment debt is allocated on the basis of the ratio of assessments
receivable in each jurisdiction which will be used wholly or in part to pay off
the debt to total assessments receivable which will be used wholly or in part
for this purpose.
PETTY CASH — A sum of money set aside for the purpose of making change or
paying small obligations for which the issuance of a formal voucher and check
would be too expensive and time consuming. IMPREST SYSTEM — A system for
handling minor disbursements whereby a fixed amount of money, designated as
petty cash, is set aside for the purpose. Disbursements are made from time to
time as needed, a receipt or petty cash voucher being completed in each case.
At certain intervals, or when the petty cash is completely expended, a report
with substantiating petty cash vouchers is prepared and the petty cash fund is
replenished for the amount of disbursements by a check drawn on the appropriate
fund bank account. The total of petty cash on hand plus the amount of signed
receipts or petty cash vouchers must equal the total amount of petty cash
authorized. Note: Petty cash is sometimes referred to as a "fund;" however,
it is actually an asset account, generally of the general fund.
TE A.S COMPTROLLER OF PUBLIC ACCOUNTS
STANDARD FINANCIAL MANAGEME.W SYSTEM FOR TEXAS CMES
SUBJECT:
PROCEDURE NO.
EFFECTIVE DATE
Page 16 of 20
)ST AUDIT - An audit made after the transactions to be audited have taken
place and have been recorded or have been approved for recording by designated
officials, if such approval is required. Post audits should generally cover a
fiscal year and should be performed as soon as possible after the close of such
fiscal year.
POSTING - The act of transferring to an account in a ledger the data, either
detailed or summarized, contained in a book or document of original entry.
PRE -AUDIT - An examination for the purpose of determining the propriety of
proposed financial transactions and financial transactions which have already
taken place but which have not yet been recorded, or, if such approval is
required, before the approval of the financial transactions by designated
officials for recording.
PREPAID EXPENSES.- Expenses which have been entered in the accounts for bene-
fits not yet received and which are therefore carried in the balance sheet; for
example, prepaid rent, prepaid interest, and premiums on unexpired insurance.
Note: Prepaid expenses differ from deferred charges in that they are spread
over a shorter period of time than deferred charges and are regularly recurring
costs of operation. See also DEFERRED CHARGES.
PROPRIETARY ACCOUNTS - Those accounts which show actual financial position and
aerations, such as actual assets, liabilities, reserves, fund balances,
venues, and expenditures, as distinguished from budgetary accounts.
PURCHASE ORDER - Written authorization for purchasing merchandise or services.
QUALIFYING BID - To submit information or samples of product, proving material
bid meets required specifications, or information showing exceptions to the
specifications.
RECEIPTS - Unless otherwise qualified, this term means "cash received."
REFUND - (Noun) An amount paid back or credit allowed because of an over-
collection or because of the return of an object sold_ (Verb) To pay back or
allow credit for an amount. because of an overcollection or because of the
return of an object sold. (Verb) To provide for the payment of a loan through
cash or credit secured by a new loan.
REGISTER - A record for the consecutive entry of a certain class of events,
documents, or transactions, with a proper notation of all the required particu-
lars_ Note: The form of register for accounting purposes varies from a one -
column to a multi -columnar sheet of special design whereon the entries are
distributed, summarized, and aggregated usually for convenient posting to the
accounts.
REIMBURSEMENT - Cash or other assets received as a repayment of the cost of
-)rk or services performed, or of other expenditures made for or on behalf of
Dther governmental unit, or department, or for an individual, firm, or
orporation.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
C'V A kill A ra Tl T.Y1 a xT! T AT \J A 7.T A d'- KT`l. T•Y.
.SLJ ECT:
PROCEDURE NO. _ EFFECTIVE DATE PageI7 of 20
REPORT — (Noun) A written or verbal formal statement. (Verb) To make, prepare,
or present a written or verbal formal statement.
REQUISITION - A written authorization for purchasing merchandise.
RESERVE - An account set up to indicate the segregation of surplus to meet
contingent liabilities or other segregations of surplus. Including, for
example, Reserve for Encumbrances, Reserve for Uncollectible Taxes, and so on.
RESOLUTION - A formal expression of opinion or will of the Council, adopted by
vote.
RESOURCES - The actual assets of a city such -as cash, taxes receivable, land,
buildings, etc., plus contingent assets such as estimated revenues applying to
the current fiscal period not accrued or collected and bonds authorized and
unissued.
RETAINED EARNINGS - The accumulated earnings of an enterprise or internal
service fund which have been retained in the fund and which are not reserved
for any specific purpose.
REVENUE - The yield of taxes and other sources of income that the,city collects
and receives into the treasury for public use. For those revenues which are
recorded on the accrual basis, this term designates additions to assets which:
(a) do not increase any liability; (b) do not represent the recovery of an
expenditure; (c) do not represent the cancellation of certain liabilities
without a corresponding increase in other liabilities or a decrease in assets;
and (d) do not represent contributions of fund capital in enterprise and
internal service funds. The same definition applies to those cases where
revenues are recorded on the modified accrual or cash basis, except that
additions would be partially or entirely to cash.
SERIAL BONDS - Bonds the principal of which is repaid in periodic installments
over the life of the issue.
SHARED REVENUE. - Revenue which is levied by one governmental unit but shared,
usually in proportion to the amount collected or by some other allocation
method, with another governmental unit or class of governmental units.
SHORT-TERM DEBT' - Debt with a maturity of one year or less after the date of
issuance_
SINKING FUND - See DEBT SERVICE FUND.
SOURCE DOCUMENT - An original document, such as a vendor invoice, receipt, or
journal voucher from which initial entries are made in the accounting system.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
STANDARD FINANCIAL. MANAGEMENT SYSTEM FOR TEXAS CmES
SUBJECT:
Glossa
PROCEDURE NO.
EFFECTNE DATE
Page 18 of ZO
ECIAL ASSESSMENT — A compulsory levy made by a local government against
certain properties to defray part or all of the cost of a specific improvement
or service which is presumed to be of general benefit to the public and of
special benefit to the owners of such properties. Note: The term should not
be used without a modifier (for example, "special assessments for improvement")
unless the intention is to have it cover both improvements and services or
unless the particular use is apparent from the context.
SPECIAL ASSESSMENT FUND — A fund set up to provide for the financing of public
improvements or services deemed to benefit the properties against which special
assessments are levied.
SPECIAL REVENUE FUND — A fund used to account for the proceeds of specific
revenue sources (other than special assessments, expendable trusts, or for
major capital projects) that are legally -restricted to expenditure for speci—
fied purposes. An example is the Revenue Sharing Fund typically maintained by
cities.
SPECIFICATIONS — A statement containipg minute descriptive requirements of
merchandise or service.
STATEMENTS — (1) Used in a general sense, statements are all those formal
written presentations which set forth financial information. (2) In technical
.ounting usage, statements are those presentations of financial data which
,w the financial position and the results of financial operations of a fund,
group of accounts, or an entire governmental unit for a particular accounting
period.
STATUTE — A written law enacted by a duly organized and constituted legislative
body.
SUBSIDIARY ACCOUNT — One of a group of related accounts which support in detail
the debit and credit summaries recorded in a control account.
SURETY BOND — A written promise to pay damages or to indemnify against losses
caused by the party or parties named in the document, through non—performance
or through defalcation; for.,example, a surety bond given by a contractor or by
an official handling cash or securities.
SURPLUS — The excess of the assets of a fund over its liabilities; or if the
fund has other resources and obligations, the excess of resources over obliga—
tions. The term should not be used without a properly descriptive adjective
unless its meaning is apparent from the context. See also FUND BALANCE.
SUSPENSE ACCOUNT — An account which carries charges or credits temporarily
pending the determination of the proper account or accounts to which they are
to be posted.
TAY LEVY ORDER _ An order by means of which taxes are levied_
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
CTA ATII A DTl T7ThT A AT!"T A T NS A XT A f7_rVfL?krr cxrcrr—ir m7- r .
SUBJECT: Glossa
- - EFFECTIVE PROCEDURE .1010. I .,,....... CTIVE DATE ... I Page 19 of 20
- - +
TAX LIENS - Claims which governmental units have upon properties until taxes
levied against them have been paid. Note: The term is sometimes limited to
those delinquent taxes for the collection of which legal action has been taken
through the filing of liens.
TAX LIMIT - The maximum rate or amount of general property tax which a local
government may levy. The limit may apply to taxes raised for a particular
purpose, or to taxes raised for all purposes, and may apply to.a-single govern-
ment, to a class of governments, or to all governments operating in a parti-
cular area. Overall tax limits usually restrict levies for all purposes and of
all governments, state and local, having jurisdiction within a given area.
TAX RATE - The amount of tax stated in terms of a unit of the tax base; for
example, 25 mills per dollar of assessed valuation.
TAX ROLL - The official list showing the amount of taxes levied against each
taxpayer or property.
TAXES - Compulsory charges levied by a governmental unit for the purpose of
financing services performed for the common benefit. Note: The term does not
include specific charges made against particular persons or property for
current or permanent benefits, as, for example, special assessments. Neither
does the term include charges for privileges accruing only to those paying such
charges, as, for example, licenses and permits.
TAXES RECEIVABLE - The uncollected portion of taxes which a city has levied.
TRIAL BALANCE - A list of the balances of the accounts in a ledger kept by
double entry, with the debit and credit balances shown in separate columns. If
the totals of the debit and credit columns are equal or their net balance
agrees with a controlling account, the ledger from which the figures are taken
is said to be "in balance."
TRUST FUND - See TRUST AND AGENCY FUND.
TRUST AND AGENCY FUND - A fund used to account for assets held by a governmen-
tal unit in a trustee capacity or as an agent for individuals, private organ-
izations, other governmental units, and/or other funds. These include (1)
Expendable Trust Funds, (2) Nonexpendable Trust Funds, (3) Pension Trust Funds,
and (4) Agency Funds.
UNENCUMBERED BALANCE - That portion of an appropriation not yet expended or
encumbered; the balance remaining after deducting from the appropriation the
accumulated expenditures and outstanding encumbrances.
UNEXPENDED BALANCE - That portion of an appropriation which has not been
expended; the balance remaining after deducting from the appropriation the
accumulated expenditures.
VENDOR - The seller of merchandise or services.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
STANDARD FINANCIAL MANAGEMENT SYSTEM FOR TEXAS CITIES
I SUBJECT: Glossary
PROCEDURE NO. I EFFECTIVE DATE
Page 20 of 20
M CHER - A document which evidences the propriety of transactions and usually
,ndicates the accounts"in which they are to be recorded.
VOUCHER SYSTEM - A system which calls for the preparation of v-ouchers for
transactions involving payments and for the recording of such vouchers in a
special book o.t__or.iginal entry known as a voucher register in the order in
which payment is approved. _
WARRANT - (1) An order drawn by 'the legislative body or an officer of a city
upon its treasurer directing"the latter to pay a specified amount to the person
named or to the bearer. It may be payable upon demand, in which case it
usually circulates the same as a bank check; or, it may be payable only out of
certain revenues when and if received, in which case it does not circulate as
freely. (Z) An order for the treasurer to receive money.
I
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
STANDARD FINANCIAL MANAGEMENT SY,STFM FOR TFXA4; r Mrc
Toxvri of Trophy Club
Investment Policy
I.
It is the policy of the Town of Trophy Club (Town) to invest public fiends in a manner
which will provide the maximum security while meeting the daily cash flow demands
and providing the highest investment return with conformance to all state and local
statues governing the investment of public funds. This policy is being adopted pursuant
to the provisions of the Public Funds Investment Act of 1987, as amended (Chapter 2256
Government Code.)
H. SCOPE
This investment policy applies to all financial assets of the Town. These funds are
accounted for in the Town's Comprehensive Annual Financial (Audit) Report and
include: The General Fund, all Special Revenue Funds, all Debt Service Funds, all
Capital Project Funds, all Enterprise Funds, all Trust and Agency Funds.
This policy does not apply to fiords managed under separate investment programs, such
as the Texas Municipal Retirement System, bond proceeds that are governed by
covenants, and certain private donations.
III. PRUDENCE
Investments shall be made with judgment and care, under circumstances then prevailing,
which persons of prudence, discretion, and intelligence exercise in the management of
their own affairs, not for speculation, but for investment, considering the probable safety
of their capital as well as the probable income to be derived_
The standard of prudence to be used by investment officials shall be the "prudent person"
standard and shall be applied in the context of managing the overall portfolio.
Investment officers acting in accordance with written procedures and the investment
policy and exercising due diligence shall be relieved of personal responsibility for an
individual security's credit risk or market price changes, provided appropriate actions is
taken to control adverse developments.
IV. STRATEGIES
A. Suitability. All funds may be pooled in the Town's Consolidated Cash
Pool for investment purposes. The portfolio may have both long and
short-term securities.
B. Safety. The preservation and safety of principal is the foremost
objective. hivestments of the Town shall be undertaken in a manner that
seeks to ensure the preservation of capital in the overall portfolio.
C. Liquidity. The Town's investment portfolio will remain sufficiently
liquid to enable the Town to meet all operating requirements which might
CD
be reasonably anticipated.
D. Diversification. The Town requires diversification as a risk management
technique in order that potential losses on individual securities do not
exceed the income generated from the remainder of the portfolio and to
minimize losses resulting from fluctuations in market value or credit
considerations.
E. Yield. The Town's investment portfolio shall be designed with the
objective of attaining an overall rate of return throughout budgetary and
economic cycles, equal to or greater that the ?b -week T -Bill average rate
for the period.
V. DELEGATION OF AUTHORITY
Management responsibility for the investment program is hereby delegated to the
Director of Finance, who shall establish procedures for the operation. No person may
engage in an investment transaction except as provided under terms of this policy. In the
absence of the Director of Finance the Town Manager shall be responsible for investment
transactions.
The officer responsible for investments shall attend at least one training session per year
relating to investments. The training should include topics such as investment controls,
security risks, market risks, and compliance with State laws.
VI. INVESTMENT ADVISORY COMMITTEE
The Committee will meet at least quarterly to review: investments, requirements of
prudence, compliance with statutory and regulatory requirements, and compliance with
the objectives of this policy. The Committee members review the previous quarter's
investment transactions, investment performance, asset mix, and portfolio strategy, and
mare recommendations to the Director of Finance for any changes deemed appropriate.
In addition to quarterly meetings, the Committee may meet at other times, either in
person or by telephone, as requested by the Director of Finance. The Committee
members shall receive copies of the monthly report on investments.
None of the Committee members nor then• organizations may receive any benefit, either
through sale of goods or services or through brokerage commissions or other
compensation, form the Town. However, reasonable expenses incurred as a part of their
service may be reimbursed.
VII. ETHICS AND CONFLICTS OF INTEREST
Officers, employees, and members of the advisory committee involved in the investment
process shall refrain from personal business activity that could conflict with proper
execution of the investment program or which could impair their ability to make
impartial investment decisions. Employees involved in the investment process shall
disclose to the Town Council any material financial interest in financial institutions that
conduct business with the Town, and they shall further disclose any personal
financial/investment positions that could be related to the performance of the Town,
particularly with regard to the timing of purchases and sales.
VIII. AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS
The officers responsible for investments will maintain a list of financial institutions
authorized to provide investment services. In addition a list will also be maintained of
approved security broker/dealers selected by credit worthiness who are authorized to
provide investment services in the State of Texas. These may include "primary" dealers
or regional dealers that qualify under Securities & Exchange Commission Rule 1150-I
(uniform net capital rule). No public deposit shall be made except in a qualified public
depository as established by State laws.
All financial institutions and broker/dealers who desire to become qualified bidders for
investment transactions must supply the officer responsible for investments the
following: Iatest audited financial statements, proof of state registration, NASD
Certification (regional brokers only), the broker-dealer questionnaire and certification of
having read the Town's investment policy.
An annual review of the financial condition and registrations of qualified bidders will be
conducted. A current audited financial statement is required to be on file for each
financial institution and broker/dealer in which the Town invests.
IX. AUTHORIZED INVESTMENTS
A. The following are authorized investments.
1. Obligation of the United States or its agencies and instrumentalities with a
maximum maturity of five years.
2. Direct obligations of this state or its agencies and instrumentalities with a
maximum maturity of five years.
3. Collateralized mortgage obligations directly issued by a federal agency or
instrumentality of the United State with a maximum stated maturity of five
years.
4. Other obligations, the principal and interest of which are unconditionally
guaranteed or insured by, or backed by the full faith and credit of, this
state of the United State or their respective agencies and instrumentalities
with a maximuiu maturity of five years.
5. Obligations of states, agencies, counties, cities, and other political
subdivisions of any state rated as to investment quality by a nationally
recognized investment rating firm not less than A or its equivalent with a
maximum maturity of five years and conforming to Chapter 2256,
Government Code.
6. State or National chartered bai* checking accounts, time deposits, or
certificates of deposit, subject to the $100,000 Federal Deposit insurance
Corporation (FDIC) limit or collateralized with a maximum maturity of
five years.
7. Commercial paper rated Al/P1 by Moody's or Standards & Poor's with a
maximum maturity of five years.
8. State or other collective investment pools, where the investment policies
are compatible with those of the Town as defined by Chapter 2256,
Government Code.
9. Loans with an agreement for the collateral to be repurchased by the
borrower (repurchase agreements from the perspective of the Town), with
a maturity not to exceed ninety (90) days and under an executed Public
Security Association Master Repurchase Agreement. Acceptable
collateral for repo would be from this list items 1 through 5-
B. The following are not authorized investments.
1. Obligations whose payment represents the coupon payments on the
outstanding principal balance of the underlying mortgage-backed security
collateral and pays no principal.
2. Obligations whose payment represents the principal stream of cash flow
from the underlying mortgage-backed security collateral and bears no
interest.
3. Collateralized mortgage obligations that have a stated final maturity date
of greater than five years.
4. Collateralized mortgage obligations the interest rate of which is
determined by an index that adjusts opposite to the change in a market
index.
X. COLLATERALIZATION
Collateralization will be required on certificates of deposits. In order to anticipate market
changes and provide a level of security for all funds, the collateralization level will be
(102%). of value of principal and accrued interest. Items that are acceptable for collateral
include instruments from the list of acceptable investments (Section IX A) items 1
through 5.
A clearly marked evidence of ownership (safekeeping receipt) must be supplied to the
Town and retained. The right of collateral substitution is granted.
XI. SAFEKEEPING AND CUSTODY
All security transactions, including collateral for repurchase agreements entered into by
the Town, shall be conducted on a delivery -versus -payment (DVP) basis. Securities will
be held by a third party custodian designated by the officer responsible for investments
and evidenced by safekeeping receipts.
XII. DIVERSIFICATION
The Town will diversify its investments by security type and institution. With the
exception of U. S. Treasury securities and authorized pools, no more than 30% of the
Town's total investment portfolio will be invested in a single security type or with a
single fmancial institution. No more than 25% of the Town's total investment portfolio
will be invested in Commercial Paper, with no more than 10% from any one issuer.
XIII. MAXIUM MATURITIES
To the extent possible, the Town will attempt to match its investments with anticipated
cash flow requirements. Unless matched to a specific cash flow, the Town will not
directly invest in securities maturing more than five (5) years from the date of purchase.
However, the Town may collateralize its repurchase agreements using longer -dated
investments not to exceed ten (10) years to maturity. The maximum weighted average
maturity shall not exceed three (30 years.
XIV. INTERNAL CONTROL
The officer responsible for investments shall
review by an external auditor. This review
compliance with policies and procedures.
XV. PERFORMANCE STANDARDS
establish an annual process of independent
will provide internal control by assuring
The investment portfolio shall be designed with the objective of obtaining a rate of return
throughout budgetary and economic cycles, commensurate with the investment risk
constraints and the cash flow needs. The basis used by the officer responsible for
investments to determine whether market yields are being achieved shall be the 26 week
U.S. Treasury Bill rate.
XVI. REPORTING
The officer responsible for investments is charged with the responsibility of including a
market report on investment activity and returns in the Town's monthly Town Council
Financial Report.
A. Describe in detail the investment positions of the entity on the date of the report.
B. Be signed by the officer(s) responsible for investments.
C. Contain a summary that shows the beginning market value and book value and for
the reporting period; additions, and changes to the market value during the period;
and ending market value and book value for the period; as well as the weighted
average maturity and yield as compared to the 26 -week T -Bill rate.
D. State the book value and market value of each separately invested asset at the
beginning and end of the reporting period by the type of asset and fluid type
invested.
E. State the maturity date of each separately invested asset that has a maturity date.
F. State the account, fund, or pooled group fund for which each investment was
acquired.
G. State the compliance of the investment portfolio with this policy and state law.
XVII. INVESTMENT POLICY ADOPTION
The Town's investment policy shall be adopted by order of the Town Council. The
policy shall be reviewed annually by the officer responsible for investments and the
Investment Committee and any modifications made there to must be approved by the
Town Council.
