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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 G7 m AU) W V� C/� 0 E L O Cq Q CIA I t Cf CD N 'Q Oi N O a O L- CL CL W E n N ✓NV C C vi � .. � ° m e m E a v61i e 14. 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C Od 1c m U1 O 01 .� cr R t8 ra r M Q a ;7 0 CL ¢ ❑ o o ❑ °- °- d 3 Z 'd �x x Q 'm U cx. t3 S N y v-uavav15v ao : a U g .= ltl E 1a .. n rn v :a lf)rnd ¢Oi7 z acaa¢¢¢¢a v u Fn m mLL n cp7 = 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 0 0 0 Q 0 0 � 0 CD 0 0 0 0 CD Ufa b' M C1l SpuesnogjL ul Irl - CD CD C] CD CD C] ■ fco Q u J r co C�7 Cil r LO 0 Qc) O LO C) f C CD C) CN El 0) 00 i- El ❑ V) w H r H z w I J I v1 Q I aY o I � I N I 4-1 r u 1 'r I 4-J I In NEW is -1c iC i< ie tic r ;C is io 49 {; ie - -It ri ON m H H Cl O 00 LD N m V 61 Vt m 1D 0Q N ❑1 rd 6_ 1. 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DD In O J w w 4 4 J r x ii rJ tLa Q Hrtir r�r� Q IY + + 18 77F zd wCd0 1-Lj) 7 H W D 0 p O 0 aY LII J -J -i J en W a' -i 4 2 O©❑ O H m a17oaF a2 Ln u0 d 9 9 d demo. �[ �•��• �� F f z z z 2 a 0.. rr z F H JJJJ d Q Q� v wz z HH d.� lit] Ln Lv U •r L a to i 0 rd E 0 14 C H d d V a 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 eq MM ❑ a C � U3 N �U U ` Q z C > N O ❑O i " 4} co Q7 ' V] C C cn ❑ D E _ C � ❑ C C � C C E � � � � F3 m m co U_ Q 0 D 0 ED U3 z � CD i " C `o co Q7 ' 7 Cd c cn ❑ D E _ C � ❑ 4 ❑ C � C C E � � � � D U � � c ii F3 m m co U_ Q 0 D 0 ED of 9 C m a� LL C(] b N LL N ra U) a) N � C] LL C!) N LL m a H Eg C1) a m LL cti Cl) N LL o� f (7 � C d � m U] Q � C p mU Q N O C rd N � C U p � b � N N o, - U � v N J � U C WL O O 7 p U m U 2 U `E E Hca E � < 0< c C3 E CL p j 4 d U ❑ Q �LO 'E C 7 E `o E U O � U o� rV ❑ `p C ID N W -p em CD cn C CU L � m U] U mU � O C rd a C U C ... m N o, - U N � N J � U C WL ro T U7 ca ic CD C U O C rd C U N � N J � U C ro T U7 ca p❑ v U7 � O O 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 PROCEDURE NO. EFFECTIVE DATE Page 3 of 20 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 Page 7 of 20 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.