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Fiscal Year 2022-2023 ANNUAL BUDGET T O W N O F T R O P H Y C L U B F I S C A L Y E A R 2 0 2 3 - A P P R O V E D - P R E P A R E D B Y F I N A N C E D E P A R T M E N T P R E S E N T E D B Y W A D E C A R R O L L On behalf of the entire Town staff, I am pleased to present the Town of Trophy Club FY 2023 budget. This budget document is the collective efforts of all departments to meet the clear vision for our community as laid out by the Town Council and our citizens as we continue to work towards the goals set before us by both. I am incredibly proud of the hard work this year during our Council Retreat. Council reframed the vision for our future with a new vision statement and described the importance of how we treat our citizens, employees, and guests through our core values. Priorities for daily activities were also set for staff and defined as focus areas. Your Department heads and their teams worked diligently on preparing a budget that reflects an overall strategy and objectives that will serve as a roadmap that brings us closer to our vision developed at the Council Retreat. This year’s budget focuses on addressing safety needs through funding additional firefighter and police officer personnel and cyber security features to keep private information safe. It improves the services provided to our citizens by improving their experience at our Community Pool Complex, improving efficiencies within town services, and recruiting and maintaining an exceptional staff that puts service before self. The proposed budget accomplishes all this while bringing tax relief to our citizens through a tax rate reduction. I am proud to say that the current economic position of the Town is strong, with end-of-year projections of the unassigned reserve fund balance reaching $6.5 million or 51% of our annual operating expenses. A P P R O V E D B U D G E T F Y 2 0 2 3 M A N A G E R ' S M E S S A G E budget overview from town manager wade carroll QUOTE Mayor Fleury and Members of the Town Council, 2 FY23 Approved Budget A P P R O V E D B U D G E T F Y 2 0 2 3 M A N A G E R ' S M E S S A G E budget overview from town manager wade carroll QUOTE Our Interest and Sinking Rate was reduced to $0.10, and our Maintenance and Operations Rate is held at $0.335, yielding a total property tax rate of $0.0435/$100 valuation. Trophy Club has an AA+ bond rating allowing the Town to receive favorable interest rates on future bond purchases allowing us to fund projects to improve/replace infrastructure throughout our Town, ensuring current and future residents that we will continue to be “A great place to call HOME, to VISIT, to WORK and to ENJOY.” We have dedicated ourselves to fiscal stewardship and transparency by adding a new budget page that is easily accessible on our website (trophyclub.org/budget). I would encourage everyone to visit that page to answer questions such as; how the tax rate is calculated, who receives my taxes, how a budget is created, and when and where the budget and/or tax rate will be approved. We also have the budget documents and the detailed budget available for our citizens to review within the page. Lastly, we tackle the subject of tax law to explain the difference between how much your home’s value has increased compared to how much property tax-related revenue increases for your town government. I am pleased to present the FY 2023 Town of Trophy Club Budget. Sincerely, Wade Carroll Town Manager Trophy Club Texas 3 FY23 Approved Budget QUOTE A P P R O V E D B U D G E T F Y 2 0 2 3 B U D G E T C A L E N D A R important dates as executed in the planning of the FY 2022 budget 4 FY23 Approved Budget Town of Trophy Club Tax Rates FY 2022 FY 2023 Property Tax Rate  $0.445000/$100  $0.435000/$100  No-New-Revenue Tax Rate  $0.437943/$100  $0.408580/$100  No-New-Revenue Maintenance and Operations Tax Rate  $0.330055/$100  $0.309290/$100  Voter Approval Tax Rate  $0.471763/$100  $0.446677/$100  Debt Rate  $0.11/$100  $0.10/$100      Total Amount of Municipal Debt Obligations  $           20,736,000  $           19,238,000 Record Vote on Adopted Budget Yes No Mayor Alicia Fleury    Mayor Pro Tem Greg Lamont    Council Member Jeff Beach    Council Member Dennis Sheridan    Council Member Karl Monger    Council Member LuAnne Oldham    Council Member Steve Flynn    Record Vote on Adopted Tax Rate Yes No Mayor Alicia Fleury    Mayor Pro Tem Greg Lamont    Council Member Jeff Beach    Council Member Dennis Sheridan    Council Member Karl Monger    Council Member LuAnne Oldham    Council Member Steve Flynn    A P P R O V E D B U D G E T F Y 2 0 2 3 C U R R E N T S T A T E proposed budget This budget will raise more total property taxes than last year's budget by $572,554 or 6.5%, and of that amount, $55,421 is the tax revenue raised from new property added to the roll this year. 5 FY23 Approved Budget TOWN OF TROPHY CLUB 6 FY23 Approved Budget FY23 Tax Rate COMPONENT UNITS 0.435 General Fund Debt Service Fund Capital Projects Fund Capital Equipment Replacement Fund Information Services Replacement Fund Hotel Occupancy Fund Street Maintenance Sales Tax Fund Court Technology Fund Court Security Fund CCPD Fund Recreation Program Fund Parkland Dedication Fund TIRZ #1 Grants Fund Trophy Club Park Fund Stormwater Drainage Utility Fund EDC 4B Fund Total Beginning Fund Balance - FY21 ACFR less FY22 Exp 5,876,307$ 99,915$ 4,511,976$ 1,113,722$ 218,873$ 2,178,433$ 436,033$ 6,025$ 36,127$ 244,053$ 19,315$ 383,166$ (327,716)$ 9,886$ 158,716$ 1,169,032$ 748,531$ 16,882,394$ Revenue Property Tax 8,369,014 2,574,620 79,744 11,023,379 Licenses and Permits 190,000 190,000 Franchise Fees 877,500 877,500 Sales/Occupancy Tax 1,480,000 600,000 350,000 350,000 28,611 752,625 3,561,236 Fines and Fees 298,811 1,000 5,000 6,000 275,000 430,000 1,015,811 Intergovernmental (MUD)991,655 991,655 Grants 85,000 85,000 Charges for Service 815,154 815,154 Investment Income 24,000 20,000 5,000 1,000 1,900 1,750 1,500 5,000 60,150 Miscellaneous Income 161,000 2,500 7,500 500 171,500 Contributions - Total Revenue 13,292,134$ 2,577,120$ 20,000$ -$ -$ 612,500$ 351,000$ 1,000$ 5,000$ 351,900$ 6,000$ 1,750$ 108,355$ -$ 276,500$ 435,000$ 753,125$ 18,791,385$ Expenditures General Government 40,924 334,018 374,942 Manager's Office 773,531 773,531 Legal 150,230 150,230 Police 3,287,589 - 359,436 3,647,025 Emergency Medical Services 1,382,300 50,000 1,432,300 Fire 1,495,176 78,190 1,573,366 Streets 314,195 290,494 206,058 810,746 Parks 1,680,083 167,500 278,555 2,126,138 Recreation 859,997 147,217 6,000 1,013,214 Community Events 56,912 175,500 232,412 Community Development 486,724 52,000 538,724 Finance 648,042 648,042 Municipal Court 7,240 2,755 2,500 12,495 Human Resources 292,238 292,238 Communications 228,844 228,844 Information Services 811,517 100,000 911,517 Facility Maintenance 355,071 - 355,071 Debt Service 2,756,213 416 2,756,629 Capital - Projects 5,225,000 100,000 97,000 5,422,000 Total Expenditures 12,829,688$ 2,756,213$ 5,225,000$ 494,907$ 100,000$ 275,500$ 290,494$ 2,755$ 2,500$ 359,436$ 6,000$ 97,000$ 40,924$ -$ 278,555$ 206,058$ 334,434$ 23,299,464$ Current Revenues to Expenditures 462,446$ (179,093)$ (5,205,000)$ (494,907)$ (100,000)$ 337,000$ 60,506$ (1,755)$ 2,500$ (7,536)$ -$ (95,250)$ 67,431$ -$ (2,055)$ 228,942$ 418,691$ (4,508,080)$ Other Sources (Uses): Debt Issuance - - Transfers In 151,500 201,518 494,907 100,000 947,925 Excess Current Revenue 462,446 Available for Transfer to Capital 613,946 Transfers Out 594,907 95,000 20,000 1,500 15,000 20,000 (746,407) Total Other Sources (Uses)19,039$ 201,518$ -$ 494,907$ 100,000$ (95,000)$ (20,000)$ -$ (1,500)$ -$ -$ -$ -$ -$ (15,000)$ (20,000)$ -$ 663,964$ Net Increase (Decrease)19,039$ 22,425$ (5,205,000)$ -$ -$ 242,000$ 40,506$ (1,755)$ 1,000$ (7,536)$ -$ (95,250)$ 67,431$ -$ (17,055)$ 208,942$ 418,691$ (4,306,562)$ Ending Fund balance 5,895,346$ 122,340$ (693,024)$ 1,113,722$ 218,873$ 2,420,433$ 476,539$ 4,270$ 37,127$ 236,517$ 19,315$ 287,916$ (260,285)$ 9,886$ 141,661$ 1,377,974$ 1,167,222$ 12,575,833$ GOVERNMENTAL FUNDS All Funds Summary - Fiscal Year 2023 PROPRIETARY FUNDS 7 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services REVENUE DETAIL FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED PROPERTY TAXES Property Taxes 6,991,302$ 7,200,000$ 7,374,797$ 7,660,000$ 7,700,000$ 8,349,014$ 10,441,382$ Property Taxes/Prior Year 16,685 10,000 12,583 10,000 10,000 10,000 10,000 Property Taxes/P & I 23,363 10,000 9,095 10,000 20,000 10,000 10,000 TOTAL PROPERTY TAXES 7,031,351$ 7,220,000$ 7,396,475$ 7,680,000$ 7,730,000$ 8,369,014$ 10,461,382$ SALES TAXES Mixed Beverage Tax 58,144$ 60,000$ 69,011$ 61,800$ 75,000$ 80,000$ 82,400$ Sales Tax - General 1,099,939 1,050,000 1,341,841 1,250,000 1,375,000 1,400,000 1,450,425 TOTAL SALES TAXES 1,158,083$ 1,110,000$ 1,410,853$ 1,311,800$ 1,450,000$ 1,480,000$ 1,532,825$ FRANCHISE FEES Electric 481,699$ 485,000$ 481,898$ 485,000$ 500,000$ 500,000$ 505,000$ Gas 100,490 102,816 138,490 105,000 135,000 135,000 136,350 Telecommunications 31,663 50,000 13,893 25,000 37,500 37,500 37,500 Cable 83,532 75,000 74,593 55,000 40,000 55,000 55,000 Refuse 153,159 140,000 159,743 150,000 150,000 150,000 150,000 TOTAL FRANCHISE FEES 850,543$ 852,816$ 868,616$ 820,000$ 862,500$ 877,500$ 883,850$ LICENSES AND PERMITS Building Permits 249,745$ 75,000$ 64,156$ 35,000$ 76,000$ 40,000$ 35,000$ Residential Building Permits - - - - 3,000 5,000 5,000 Swimming Pool Permits -$ -$ -$ -$ 6,000$ 5,000$ 5,000$ MEP Permits - - 6,045 - 10,000 5,000 5,000 Fire Permits/Sprinkler 47,977 35,000 4,226 5,000 5,000 5,000 5,000 CD for Health Inspection Fees - - - - 5,000 5,000 5,000 Miscellaneous Permits 181,791$ 125,000$ 210,073$ 125,000$ 120,000$ 125,000$ 100,000$ TOTAL LICENSES AND PERMITS 479,513$ 235,000$ 284,500$ 165,000$ 225,000$ 190,000$ 160,000$ INTERGOVERNMENTAL MUD Service Contract -$ -$ -$ -$ -$ -$ -$ Intergov Trans In MUD 718,657 820,031 820,027 898,700 898,700 991,655 991,655 Intergov Trans In EDC - - - - - - - TOTAL INTERGOVERNMENTAL 718,657$ 820,031$ 820,027$ 898,700$ 898,700$ 991,655$ 991,655$ GRANT REVENUE Grant Revenue 743,066$ 220,879$ 6,403$ 270,981$ 270,000$ 85,000$ 85,000$ TOTAL GRANT REVENUE 743,066$ 220,879$ 6,403$ 270,981$ 270,000$ 85,000$ 85,000$ FINES AND FEES Cty Veh Reg Fees/Child Safety 10,362$ 8,000$ 10,262$ 10,000$ 20,000$ 10,000$ 10,000$ Restitution 300 - 790 - 750 - - Records Management Revenu 1,409 200 1,960 1,000 1,000 1,010 1,020 Municipal Court Fines/Fees 59,515 40,000 85,719 60,000 60,000 60,000 60,600 Municipal Court Child Safety F 580 2,000 2,912 580 1,105 580 580 Zoning Fees 3,629 1,000 5,630 - 1,235 1,000 1,000 Platting Fees 320 1,000 3,170 - 390 250 250 Developer Fees - 1,000 870 - 850 750 750 P & Z Administrative Fees 585 300 1,535 300 1,375 300 300 Recreation Programs - - - - - - - Day Camp Programs - 75,000 80,228 75,000 75,000 80,000 80,000 Community Events Revenue 490 - 240 10,000 2,000 10,000 10,000 Pool Entry Fees 27,644 65,000 54,798 65,000 65,000 60,000 60,000 Pool Rentals 1,584 10,000 13,567 10,000 10,000 10,000 10,000 Swim Team Programs - 40,000 25,194 35,000 35,000 25,000 25,000 Aquatic Programs - 11,000 13,785 11,000 11,000 11,000 11,000 Pool Concessions 4,234 11,000 10,410 11,110 11,100 11,221 11,333 Denton/Tarrant Cty Pledge - E 17,072 16,000 17,072 17,000 17,000 17,000 17,000 8 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services REVENUE DETAIL FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED Animal Control 90 500 - 500 100 100 100 Misc Police Revenue 230 100 74 100 100 100 100 Convenience Fees 121 500 4 500 100 500 500 TOTAL FINES AND FEES 128,166$ 282,600$ 328,220$ 307,090$ 313,105$ 298,811$ 299,533$ CHARGES FOR SERVICES EMS Runs 159,237$ 150,000$ 143,381$ 151,500$ 150,000$ 153,015$ 154,545$ NISD Contribution 122,820 127,221 123,868 134,772 127,035 130,000 133,900 PID Reimbursement 9,550 - 2,195 - 732 - - PID Fire Assessment 513,618 510,808 507,446 528,546 528,546 532,139 548,103 CIA Lien Revenues 883 - - - - - - TOTAL CHARGES FOR SERVICES 806,109$ 788,029$ 776,890$ 814,818$ 806,313$ 815,154$ 836,548$ 991 655 0 991 655 0INVESTMENT INCOME Interest Income 75,137$ 72,000$ 29,353$ 24,000$ 24,000$ 24,000$ 24,000$ TOTAL INVESTMENT INCOME 75,137$ 72,000$ 29,353$ 24,000$ 24,000$ 24,000$ 24,000$ MISCELLANEOUS Recreation Rentals 42,805$ 10,000$ 82,663$ 50,000$ 45,000$ 65,000$ 50,000$ Recreation Concession - - 14,260 20,000 20,000 20,000 20,000 Tower Revenue 91,290 87,104 90,856 90,000 65,000 65,000 65,000 Donations 545 - 95 - 200 - - Auction Sales 29,636 - - - 39,000 - - Vending Sales 1,119 - 1,119 1,000 600 1,000 1,000 Miscellaneous Revenue 124,538 175,000 (63,390) 25,000 18,205 10,000 25,000 TOTAL MISCELLANEOUS 289,932$ 272,104$ 125,603$ 186,000$ 188,005$ 161,000$ 161,000$ TOTAL REVENUES $ 12,280,557 $ 11,873,459 $ 12,046,940 $ 12,478,389 $ 12,767,623 $ 13,292,134 15,435,793$ 9 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Revenues FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED $ CHANGE FY23 Proposed to FY22 Budget % CHANGE % OF TOTAL Property Tax 7,031,351$ 7,220,000$ 7,396,475$ 7,680,000$ 7,730,000$ 8,369,014$ 689,014$ 9.3%60.5% Licenses and Permits 479,513 235,000 284,500 165,000 225,000 190,000 25,000 8.8%1.8% Franchise Fees 850,543 852,816 868,616 820,000 862,500 877,500 57,500 6.6%6.8% Sales Tax 1,158,083 1,110,000 1,410,853 1,311,800 1,450,000 1,480,000 168,200 11.9%11.4% Fines and Fees 128,166 282,600 328,220 307,090 313,105 298,811 (8,279) -2.5%2.5% Intergovernmental (MUD)718,657 820,031 820,027 898,700 898,700 991,655 92,955 11.3%7.0% Charges for Service 806,109 788,029 776,890 814,818 806,313 815,154 336 0.0%6.3% Investment Income 75,137 72,000 29,353 24,000 24,000 24,000 - 0.0%0.2% Miscellaneous Income 289,932 272,104 125,603 186,000 188,005 161,000 (25,000) -19.9%1.5% Grant Revenue 743,066 220,879 6,403 270,981 270,000 85,000 (185,981) -2904.6%2.1% Total Revenues 12,280,557$ 11,873,459$ 12,046,940$ 12,478,389$ 12,767,623$ 13,292,134$ 813,745$ 6.5%100.0% Expenditures FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED $ CHANGE FY23 Proposed to FY22 Budget % CHANGE % OF TOTAL Manager's Office 682,231$ 872,190$ 973,429$ 701,670$ 684,634$ 773,531$ 71,861$ 7.4%5.9% Legal 102,606 126,350 118,755 126,350 171,637 150,230 23,880 20.1%1.5% Police 2,500,524 2,818,042 2,846,299 3,163,784 2,982,951 3,287,589 123,805 4.3%25.9% Emergency Medical Services 1,189,692 1,381,048 1,334,387 1,408,311 1,376,748 1,382,300 (26,010) -1.9%12.0% Fire 1,256,964 1,445,298 1,357,983 1,489,261 1,429,123 1,495,176 5,916 0.4%12.4% Streets 192,608 227,010 197,113 249,329 225,938 314,195 64,866 32.9%2.0% Parks 1,396,880 1,610,338 1,334,105 1,589,584 1,476,428 1,680,083 90,499 6.8%12.8% Recreation 391,583 662,702 565,395 761,739 655,828 859,997 98,258 17.4%5.7% Community Events 14,867 33,383 18,995 38,511 51,488 56,912 18,401 96.9%0.4% Community Development 491,941 653,324 526,177 495,161 468,299 486,724 (8,437) -1.6%4.1% Finance 601,249 548,293 528,001 595,694 578,373 648,042 52,348 9.9%5.0% Municipal Court 77,456 76,639 47,931 38,140 15,533 7,240 (30,900) -64.5%0.1% Human Resources 428,851 323,362 287,521 267,715 210,995 292,238 24,523 8.5%1.8% Communications & Marketing - 173,932 153,257 207,265 205,323 228,844 21,579 14.1%1.8% Information Services 584,793 655,957 595,432 669,668 613,432 811,517 141,849 23.8%5.3% Facilities Maintenance 336,161 345,452 328,159 373,721 372,593 355,071 (18,650) -5.7%3.2% Total Expenditures $ 10,248,405 $ 11,953,321 $ 11,212,941 $ 12,175,902 $ 11,519,322 $ 12,829,688 $ 653,786 5.4%5.4% Other Sources (Uses)FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED $ CHANGE FY23 Proposed to FY22 Budget % CHANGE Lease Proceeds $ - $- $ - $- $- $- -$ NA Transfers In 545 - 95 24,000 24,000 151,500 127,500 Transfers Out - - - 927,040 850,168 594,907 (332,133) Total Other Sources (Uses) $ 545 $- $ 95 $ (903,040) $ (826,168) $ (443,407) $ (204,633)-215403.2% Fund Balance FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED $ CHANGE FY23 Proposed to FY22 Budget % CHANGE Beginning Fund balance 5,440,518$ 5,256,436$ 5,059,725$ 5,059,725$ 6,702,518$ 5,876,307$ 816,582$ Net Increase (Decrease)2,032,697 (196,711) 834,094 (600,553) 422,134 19,039 619,592 Ending Fund Balance $ 7,473,215 $ 5,059,725 $ 5,893,819 $ 4,459,172 $ 7,124,652 $ 5,895,346 $ 1,436,174 24.4% 10 FY23 Approved Budget Town Manager's Office FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 590,241 $ 751,159 $ 860,192 $ 580,639 $ 533,002 $ 632,166 9% Services & Supplies 91,990 121,031 113,237 121,031 151,632 141,365 17% TOTAL $ 682,231 $ 872,190 $ 973,429 $ 701,670 $ 684,634 $ 773,531 10% Major Changes Personnel - Add back Asst. to Town Manager position Services - None Legal FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ - $ - $ - $ - $ - $ - 0% Services & Supplies 102,606 126,350 118,755 126,350 171,637 150,230 19% TOTAL 102,606$ 126,350$ 118,755$ 126,350$ 171,637$ 150,230$ 19% Major Changes Personnel - None Services - Increase in outside legal fees Police FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 2,322,112 $ 2,618,182 $ 2,646,582 $ 2,898,626 $ 2,749,660 $ 3,016,134 4% Services & Supplies 178,412 199,860 197,132 265,158 233,291 271,455 2% Capital - - 2,585 - - - #DIV/0! TOTAL $ 2,500,524 $ 2,818,042 $ 2,846,299 $ 3,163,784 $ 2,982,951 $ 3,287,589 4% Major Changes Personnel - One new FTE Services - None Emergency Medical Services FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 1,017,345 $ 1,160,882 $ 1,166,882 $ 1,183,070 $ 1,176,426 $ 1,205,489 2% Services & Supplies 129,337 170,166 166,875 175,241 155,703 176,811 1% Capital 43,009 50,000 631 50,000 44,619 - -100% TOTAL $ 1,189,692 $ 1,381,048 $ 1,334,387 $ 1,408,311 $ 1,376,748 $ 1,382,300 -2% Major Changes Personnel - One new FTE split between Fire Services - Increase in safety equipment Fire FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 1,025,923 $ 1,169,172 $ 1,180,087 $ 1,191,359 $ 1,133,310 $ 1,205,489 1% Services & Supplies 231,042 276,126 177,895 297,902 295,813 289,687 -3% Capital - - - - - - #DIV/0! TOTAL $ 1,256,964 $ 1,445,298 $ 1,357,983 $ 1,489,261 $ 1,429,123 $ 1,495,176 0% Major Changes Personnel - One new FTE split between EMS Services - None CHANGES FROM FY22 TO FY23 11 FY23 Approved Budget Parks FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 895,092 $ 895,347 $ 887,832 $ 885,367 $ 880,552 $ 991,872 12% Services & Supplies 501,788 714,991 446,273 704,217 595,876 688,211 -2% Capital - - - - - - #DIV/0! TOTAL $ 1,396,880 $ 1,610,338 $ 1,334,105 $ 1,589,584 $ 1,476,428 $ 1,680,083 6% Major Changes Personnel - Staff moved to Recreation, Increase for seasonal staff. Services - Increase in Independent Labor Recreation FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 269,892 $ 431,303 $ 387,194 $ 531,030 $ 484,180 $ 625,628 18% Services & Supplies 121,691 231,399 178,201 230,709 171,647 234,369 2% Capital - - - - - - #DIV/0! TOTAL $ 391,583 $ 662,702 $ 565,395 $ 761,739 $ 655,828 $ 859,997 13% Major Changes Personnel - Moved staff from Parks to Recreation Services - None Community Events FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Services & Supplies $ 14,867 $ 33,383 $ 18,995 $ 38,511 $ 51,488 $ 56,912 48% TOTAL $ 14,867 $ 33,383 $ 18,995 $ 38,511 $ 51,488 $ 56,912 48% Major Changes Personnel - None Services - Increased funding for events. Community Development FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 431,993 $ 504,873 $ 377,841 $ 347,961 $ 329,865 $ 335,379 -4% Services & Supplies 59,948 148,451 148,336 147,200 138,434 151,345 3% Capital - - - - - - #DIV/0! TOTAL $ 491,941 $ 653,324 $ 526,177 $ 495,161 $ 468,299 $ 486,724 -2% Major Changes Personnel - Move 1/2 FTE to Facilities Services - None Streets FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 47,802 $ 46,993 $ 49,047 $ 63,209 $ 59,997 $ 125,575 99% Services & Supplies 144,806 180,017 148,067 186,120 165,940 188,620 1% Capital - - - - - - #DIV/0! TOTAL $ 192,608 $ 227,010 $ 197,113 $ 249,329 $ 225,938 $ 314,195 26% Major Changes Personnel -Additional FTE moved from Facilities to Streets Services - None 12 FY23 Approved Budget Facilities Maintenance FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 62,922 $ 64,620 $ 64,685 $ 65,097 $ 68,145 $ 43,447 -33% Services & Supplies 273,239 280,832 263,474 308,624 304,449 311,624 1% TOTAL $ 336,161 $ 345,452 $ 328,159 $ 373,721 $ 372,593 $ 355,071 -5% Major Changes Personnel - FTE moved to streets and 1/2 FTE moved to Facilities Services - None Human Resources FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 373,768 $ 268,532 $ 231,496 $ 212,885 $ 169,263 $ 216,408 2% Services & Supplies 55,083 54,830 56,026 54,830 41,731 75,830 38% TOTAL $ 428,851 $ 323,362 $ 287,521 $ 267,715 $ 210,995 $ 292,238 9% Major Changes Personnel - None Services - Additional training Communications FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ - $ 109,082 $ 100,509 $ 142,415 $ 143,544 $ 162,394 14% Services & Supplies - 64,850 52,748 64,850 61,779 66,450 2% TOTAL $ - $ 173,932 $ 153,257 $ 207,265 $ 205,323 $ 228,844 10% Major Changes Personnel - Full year funding of part time position. Services - None Finance FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 394,990 $ 410,765 $ 404,588 $ 440,974 $ 431,277 $ 477,617 8% Services & Supplies 206,259 137,528 123,413 154,720 147,096 170,425 10% TOTAL $ 601,249 $ 548,293 $ 528,001 $ 595,694 $ 578,373 $ 648,042 9% Major Changes Personnel - None Services - Tax Administration Municipal Court FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 67,042 $ 67,899 $ 39,651 $ - $ - $ - #DIV/0! Services & Supplies 10,414 8,740 8,281 38,140 15,533 7,240 -81% TOTAL $ 77,456 $ 76,639 $ 47,931 $ 38,140 $ 15,533 $ 7,240 -81% Major Changes Personnel - This department outsourced in FY22 Services - Outsourcing Information Services FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 237,148 $ 224,888 $ - $ - $ - $ - #DIV/0! Services & Supplies 347,645 431,069 595,432 669,668 613,432 811,517 21% Capital - - - - - - #DIV/0! TOTAL $ 584,793 $ 655,957 $ 595,432 $ 669,668 $ 613,432 $ 811,517 21% Major Changes Personnel - This department outsourced in FY21 Services - Outsourcing & Increase in existing contracts 13 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Town Manager's Office FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries 438,076$ 547,651$ 654,831$ 387,923$ 382,102$ 451,212$ 460,236$ 469,440 Merits - - - 2,022 - 6,255 - - Overtime 260 - - - 140 - - - Longevity 603 1,195 1,195 1,745 1,745 983 1,002 1,022 Annual Stipend - 1,500 2,257 - - - - - Certification Pay 2,824 7,500 4,692 3,900 2,450 1,200 1,224 1,248 Cell Phone Stipend - - - 3,900 2,429 3,000 3,900 3,900 Retirement 75,649 96,385 98,329 79,822 70,265 77,012 78,552 80,123 Medical Insurance 27,263 31,576 41,879 41,811 34,193 40,783 41,599 42,431 Dental Insurance 1,672 2,325 2,979 3,407 1,847 3,047 3,108 3,170 Vision Insurance 175 239 300 360 279 316 322 329 Life Insurance & Other 2,636 3,826 3,157 3,646 1,395 3,319 3,385 3,453 Social Security Taxes 24,383 34,419 28,490 31,234 21,239 28,240 28,805 29,381 Medicare Taxes 6,006 8,050 7,648 7,304 5,865 6,605 6,737 6,872 Unemployment Taxes 71 684 1,753 1,260 48 1,008 1,028 1,049 Workers Compensation 687 959 849 1,055 806 787 803 819 Pre-Employment Physicals/Testing 81 - - - - - - - Auto Allowance 8,786 14,400 11,831 10,800 8,200 8,400 10,800 10,800 Employee Relations 1,071 450 - 450 - - 477 487 Total Personnel $ 590,241 $ 751,159 $ 860,192 $ 580,639 $ 533,002 $ 632,166 $ 641,978 $ 654,524 Services/Supplies Professional Outside Services 7,236$ 9,940$ 6,989$ 9,940$ 40,402$ 13,000$ 13,260$ 13,525$ Records Management 1,802 2,250 1,843 2,250 1,959 2,250 2,295 2,341 Elections (3,252) 11,500 15,929 11,500 28,556 20,550 20,961 21,380 Lobbying - - 2,659 - - - - - Advertising 1,074 4,200 308 4,200 1,109 1,000 1,020 1,040 Printing 112 815 125 815 - 300 306 312 Schools & Training 295 11,020 2,820 11,020 1,597 7,795 7,951 8,110 Service Charges & Fees - - - - - - - - Communications/Pagers/Mobiles 2,175 1,800 3,500 1,800 - 1,800 1,836 1,873 Equipment Maintenance - - 441 - - - - - Dues & Membership 16,720 15,320 18,777 15,320 23,088 21,750 22,185 22,629 Travel & Per Diem 1,867 5,000 2,426 5,000 2,436 13,700 13,974 14,253 Meetings 2,832 3,770 3,618 3,770 67 3,770 3,845 3,922 Office Supplies 2,328 2,240 2,019 2,240 2,310 2,250 2,295 2,341 Postage 1,092 754 1,074 754 1,055 770 785 801 Publications/Books/Subscriptions 8,444 422 - 422 270 430 439 447 Mayor/Council Expense 13,201 25,000 22,984 25,000 28,987 25,000 25,500 26,010 Small Equipment - - 58 - - - - - Furniture/Equipment <$5,000 - 1,000 - 1,000 - 1,000 1,020 1,040 Contingency Expense 10,064 25,000 24,950 25,000 19,440 25,000 25,500 26,010 Miscellaneous Expense 26,000 1,000 2,717 1,000 359 1,000 1,020 1,040 Total Services/Supplies 91,990$ 121,031$ 113,237$ 121,031$ 151,632$ 141,365$ 144,192$ 147,076$ Total Expenditures $ 682,231 $ 872,190 $ 973,429 $ 701,670 $ 684,634 $ 773,531 $ 786,171 $ 801,600 14 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Legal FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries -$ -$ -$ -$ -$ -$ -$ -$ Longevity - - - - - - - - Stipend - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services 102,375$ 126,120$ 118,689$ 126,120$ 171,370$ 150,000$ 153,000$ 156,060$ Legal Notices - - - - - - - - Schools & Training - - - - - - - - Communications/Pagers/Mobiles - - - - - - - - Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Office Supplies - 200 - 200 - 200 204 208 Postage - 30 67 30 - 30 31 31 Publications/Books/Subscriptions 231 - - - 267 - - - Miscellaneous Expense - - - - - - - - Total Services/Supplies 102,606$ 126,350$ 118,755$ 126,350$ 171,637$ 150,230$ 153,235$ 156,299$ Total Expenditures 102,606$ 126,350$ 118,755$ 126,350$ 171,637$ 150,230$ 153,235$ 156,299$ 15 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Police FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries 1,654,348$ 1,829,080$ 1,769,400$ 1,918,640$ 1,856,323$ 1,890,787$ 1,928,603$ 1,967,175$ Seasonal - 101,452 72,758 103,452 78,165 129,000 131,580 134,212 Merits - - - 37,178 - 95,662 - - Overtime 87,724 112,614 137,033 144,832 192,037 150,040 153,041 156,102 Longevity 7,393 4,348 6,373 8,838 8,053 8,968 9,147 9,330 Annual Stipend - 6,000 6,000 - - - - - Certification 17,600 25,500 22,996 24,600 20,551 26,700 27,234 27,779 Cell Phone Stipend - - - 7,200 5,029 5,400 7,200 7,200 Retirement 227,390 220,643 263,059 262,625 267,251 275,649 281,162 286,786 Medical Insurance 139,810 129,609 153,968 162,949 122,211 185,624 189,336 193,123 Dental Insurance 9,191 9,455 11,105 12,174 7,284 13,149 13,412 13,680 Vision Insurance 1,321 1,363 1,342 1,507 994 1,362 1,389 1,417 Life Insurance & Other 10,162 11,017 11,024 13,919 8,408 13,808 14,084 14,366 Social Security Taxes 105,495 104,364 120,678 132,866 127,277 137,157 139,900 142,698 Medicare Taxes 24,876 24,408 28,404 31,075 30,089 32,062 32,703 33,357 Unemployment Taxes 718 4,104 11,385 6,552 961 6,552 6,683 6,817 Workers' Compensation 35,299 34,225 30,308 30,219 23,082 42,714 43,568 44,440 Pre-Employment Physicals/Testing 785 - 750 - 1,947 1,500 1,530 1,561 Total Personnel $ 2,322,112 $ 2,618,182 $ 2,646,582 $ 2,898,626 $ 2,749,660 $ 3,016,134 $ 2,980,574 $ 3,040,041 Services & Supplies Professional Outside Services -$ -$ 4,313$ -$ 6,000$ -$ -$ -$ Advertising 496 2,000 - 1,500 316 1,500 1,530 1,561 Legal Notices - - - - 10 - - - Printing 1,384 100 195 - 614 - - - Abatements - - - - - - - - Schools & Training 430 - 888 - 790 - - - Communications/Pagers/Mobiles 17,069 17,621 18,953 17,621 14,374 17,621 17,973 18,333 Building Maintenance - - - - 252 - - - Vehicle Maintenance 29,403 27,900 27,427 45,000 45,000 50,000 51,000 52,020 Equipment Maintenance 18 - - - - - - - Emergency Management 217 - - - - - - - Dispatch - Denton County 41,154 47,489 47,489 42,439 42,439 40,484 41,294 42,120 Dues & Membership 1,827 4,100 2,481 4,100 3,000 4,100 4,182 4,266 Travel & Per Diem 11,930 10,500 7,248 10,500 9,000 10,500 10,710 10,924 Meetings 581 700 422 - 572 - - - Office Supplies 2,455 500 3,426 - 223 - - - Postage 333 100 1,151 - 91 - - - Publications/Books/Subscription 705 1,300 417 - - - - - Fuel 28,983 41,250 44,032 94,248 70,568 95,000 96,900 98,838 Uniforms 16,538 22,050 22,375 23,500 21,000 26,000 26,520 27,050 Protective Clothing 2,820 - - - 113 - - - Investigative Materials 5,547 6,000 3,123 6,000 2,776 6,000 6,120 6,242 Animal Control 3,554 5,750 3,241 4,750 2,600 4,750 4,845 4,942 Small Equipment 3,230 2,000 5,242 2,500 3,683 2,500 2,550 2,601 16 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Police FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Furniture/Equipment <$5,000 - - - 2,500 - 2,500 2,550 2,601 Maintenance Supplies 55 - - - 18 - - - Miscellaneous Expense 2,144 2,000 1,706 2,000 2,851 2,000 2,040 2,081 Programs & Special Projects 7,538 8,500 3,005 8,500 7,000 8,500 8,670 8,843 Total Services/Supplies $ 178,412 $ 199,860 $ 197,132 $ 265,158 $ 233,291 $ 271,455 $ 276,884 $ 282,422 Capital Vehicles -$ -$ -$ -$ -$ -$ -$ -$ Video Equipment - - - - - --- Radar - - - - - --- Capital Replacement - - - - - --- Capital Expenses - - 2,585 - - --- Total Capital $ - $ - $ 2,585 $ - $ - $ - $ - $ - Total Expenditures $ 2,500,524 $ 2,818,042 $ 2,846,299 $ 3,163,784 $ 2,982,951 $ 3,287,589 $ 3,257,458 $ 3,322,463 17 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Emergency Medical Services FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries 667,400$ 711,424$ 695,169$ 728,028$ 716,509$ 716,522$ 730,852$ 745,469$ Part-Time - 50,078 49,275 50,078 24,493 50,000 51,000 52,020 Merits - - - 13,550 - 35,337 83,580 - Overtime 74,550 93,476 116,040 84,405 134,849 83,580 85,251 86,956 Longevity 6,838 6,730 7,343 7,254 7,574 7,607 7,759 7,914 Annual Stipend - 1,875 1,875 - - - - - Certification 8,938 9,750 10,177 11,438 8,244 10,838 11,054 11,275 Cell Phone Stipend - - - 1,800 1,129 900 900 900 Retirement 98,805 106,114 111,244 110,223 116,908 111,785 114,021 116,301 Medical Insurance 75,971 78,087 74,926 74,102 65,569 91,140 92,963 94,822 Dental Insurance 5,482 6,045 5,436 5,582 4,081 6,544 6,675 6,808 Vision Insurance 522 576 507 539 524 631 644 656 Life Insurance & Others 4,043 5,171 4,511 5,635 3,249 5,565 5,676 5,790 Social Security Taxes 44,603 51,123 51,644 52,084 54,618 51,444 52,473 53,523 Medicare Taxes 10,432 11,956 12,082 12,182 12,816 12,031 12,272 12,517 Unemployment Taxes 426 1,625 4,847 2,394 238 2,520 2,570 2,622 Workers' Compensation 15,004 20,177 17,868 17,816 19,665 19,047 19,427 19,816 Pre-Employment Physicals/Testing 4,333 6,675 3,938 5,960 5,960 - - - Total Personnel $ 1,017,345 $ 1,160,882 $ 1,166,882 $ 1,183,070 $ 1,176,426 $ 1,205,489 $ 1,277,117 $ 1,217,390 Services/Supplies Professional Outside Services -$ 1,750$ 3,314$ 1,750$ 12,170$ 1,750$ 1,785$ 1,821$ Collection Fees 13,786 20,000 11,841 20,000 2,532 - - - Hazmat Disposal 103 240 51 240 240 240 245 250 Radios 960 2,250 1,339 2,250 2,250 1,500 1,530 1,561 Schools & Training 4,924 9,205 1,249 9,205 4,205 9,205 9,389 9,577 Electricity 4,970 8,400 5,530 8,400 7,000 8,400 8,568 8,739 Water 3,935 4,000 3,734 4,000 4,000 4,000 4,080 4,162 Communications/Pagers/Mobiles 3,876 4,510 5,033 4,510 6,000 4,510 4,600 4,692 Building Maintenance 2,233 3,000 2,373 3,000 3,000 3,000 3,060 3,121 Vehicle Maintenance 9,167 9,550 8,091 10,265 10,265 10,265 10,470 10,680 Equipment Maintenance 6,571 13,361 6,019 12,919 10,919 12,919 13,177 13,441 Emergency Management 2,692 4,582 1,000 4,582 4,582 4,582 4,674 4,767 Dispatch - Denton County 3,985 3,946 3,946 4,020 4,020 5,061 5,162 5,265 Dues & Membership 2,120 1,706 1,135 3,406 2,286 3,406 3,474 3,544 Travel & Per Diem 4,377 5,400 2,819 5,326 4,326 5,326 5,433 5,541 Meetings 190 750 434 750 350 750 765 780 Safety Programs 964 2,650 - 2,650 1,000 1,500 1,530 1,561 Office Supplies 288 600 411 600 600 600 612 624 Postage 17 100 3 100 30 100 102 104 Publications/Books/Subscriptions 125 300 297 300 - 300 306 312 Fuel 2,726 13,265 3,620 13,265 13,265 13,265 13,530 13,801 Uniforms 6,893 9,645 7,623 9,645 9,465 9,645 9,838 10,035 Medical Control 19,902 20,056 19,755 20,658 20,048 21,278 21,704 22,138 Pharmacy 5,930 6,500 4,429 6,500 6,500 6,695 6,829 6,965 Oxygen 1,018 2,000 1,381 2,000 2,000 2,060 2,101 2,143 Safety Equipment - - - - - 20,000 20,400 20,808 Disposable Supplies 11,485 11,800 10,160 11,800 11,800 12,154 12,397 12,645 18 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Emergency Medical Services FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Small Equipment 14,086 8,300 5,474 10,800 10,800 10,800 11,016 11,236 Maintenance Supplies - 300 - 300 50 1,500 1,530 1,561 Miscellaneous Expense 2,015 2,000 55,814 2,000 2,000 2,000 2,040 2,081 Total Services/Supplies $ 129,337 $ 170,166 $ 166,875 $ 175,241 $ 155,703 $ 176,811 $ 180,347 $ 183,954 Capital Equipment -$ -$ 1,262$ -$ -$ -$ -$ -$ Capital Replacement - - - - - - - - Capital Expenses 43,009 50,000 (631) 50,000 44,619 - - - Total Capital $ 43,009 $ 50,000 $ 631 $ 50,000 $ 44,619 $ - $ - $ - Total Expenditures $ 1,189,692 $ 1,381,048 $ 1,334,387 $ 1,408,311 $ 1,376,748 $ 1,382,300 $ 1,457,464 $ 1,401,345 19 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Fire FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 671,577 $ 711,424 $ 697,489 $ 728,028 $ 681,186 $ 716,522 $ 730,852 $ 745,469 Part-Time - 50,078 49,275 50,078 24,493 50,000 51,000 52,020 Merits - - - 13,550 - 35,337 36,043 36,764 Overtime 75,008 93,476 115,592 84,405 134,845 83,580 85,251 86,956 Longevity 6,838 6,730 7,343 7,254 7,574 7,607 7,759 7,914 Annual Stipend - 1,875 1,875 - - - - - Certification 9,063 9,750 10,176 11,438 8,244 10,838 11,054 11,275 Cell Phone Stipend - - - 1,800 1,050 900 900 900 Retirement 100,538 106,114 113,794 110,223 110,737 111,785 114,021 116,301 Medical Insurance 76,605 78,087 76,715 74,102 65,561 91,140 92,963 94,822 Dental Insurance 5,514 6,045 5,559 5,581 4,073 6,544 6,675 6,808 Vision Insurance 525 576 513 539 517 631 644 656 Life Insurance & Others 4,087 5,171 4,633 5,635 3,221 5,565 5,676 5,790 Social Security Taxes 44,880 51,123 52,773 52,084 51,613 51,444 52,473 53,523 Medicare Taxes 10,496 11,956 12,338 12,182 12,105 12,031 12,272 12,517 Unemployment Taxes 426 1,625 4,993 2,394 234 2,520 2,570 2,622 Workers' Compensation 15,004 20,177 17,868 17,816 13,608 19,047 19,427 19,816 Pre-Employment Physicals/Testing 3,867 6,675 4,078 5,960 5,960 - - - Tuition Reimbursement 1,497 8,290 5,074 8,290 8,290 - - - Total Personnel $ 1,025,923 $ 1,169,172 $ 1,180,087 $ 1,191,359 $ 1,133,310 $ 1,205,489 $ 1,229,581 $ 1,254,155 Services/Supplies Professional Outside Services $ - $ 1,750 $ 1,567 $ 1,750 $ 51,854 $ 1,750 $ 1,785 $ 1,821 Software & Support 12,495 17,164 12,354 17,164 15,164 17,164 17,507 17,857 Tax Adminstration - 1,605 1,521 1,605 1,600 1,600 1,632 1,665 Advertising - 1,500 - 1,500 - 1,000 1,020 1,040 Printing 141 500 280 500 300 300 306 312 Schools & Training 14,427 19,900 9,478 19,900 9,900 19,900 20,298 20,704 Electricity 4,970 8,400 5,530 8,400 7,000 8,400 8,568 8,739 Water 3,935 4,000 3,734 4,000 4,000 4,000 4,080 4,162 Communications/Pagers/Mobiles 12,345 16,691 14,692 16,691 17,095 16,691 17,025 17,365 Building Maintenance 22,727 22,200 25,176 43,261 45,000 22,200 22,644 23,097 Vehicle Maintenance 31,865 40,800 17,136 40,800 28,800 40,800 41,616 42,448 Equipment Maintenance 5,719 18,000 10,241 18,715 10,715 18,715 19,089 19,471 Emergency Management 1,000 1,000 1,000 1,000 1,000 1,000 1,020 1,040 Dispatch - Denton County 3,986 3,946 3,946 4,020 4,020 5,061 5,162 5,265 Dues & Membership 19,782 20,337 20,417 20,337 20,153 20,337 20,744 21,159 Flags & Repairs - - 215 - - - - - Travel & Per Diem 5,326 14,510 8,236 14,510 14,994 14,510 14,800 15,096 Office Supplies 390 500 327 500 500 500 510 520 Printer Supplies - 1,400 1,007 1,400 1,600 1,600 1,632 1,665 Postage 31 100 73 100 100 100 102 104 Publications/Books/Subscriptions 334 350 297 350 350 350 357 364 Fuel 6,959 12,215 8,997 12,215 12,215 12,225 12,470 12,719 Uniforms 7,001 9,645 7,850 9,645 9,645 9,645 9,838 10,035 Safety Equipment/Protective Clothing 24,353 27,700 8,970 27,700 15,000 40,000 40,800 41,616 Disposable Supplies - - - - 109 - - - Small Equipment 3,591 4,950 161 4,950 4,950 4,950 5,049 5,150 Hardware 2,592 4,458 1,106 4,458 2,431 4,458 4,547 4,638 Maintenance Supplies 1,113 1,500 375 1,500 1,500 1,500 1,530 1,561 Miscellaneous Expense 27,936 4,000 3,562 4,000 4,000 4,000 4,080 4,162 Programs & Special Projects 18,023 17,005 9,649 16,931 11,818 16,931 17,270 17,615 Total Services/Supplies $ 231,042 $ 276,126 $ 177,895 $ 297,902 $ 295,813 $ 289,687 $ 295,481 $ 301,390 20 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Fire FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Capital Equipment $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Expenses (Will come from - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 1,256,964 $ 1,445,298 $ 1,357,983 $ 1,489,261 $ 1,429,123 $ 1,495,176 $ 1,525,062 $ 1,555,545 21 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Streets FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 32,379 $ 33,775 $ 35,641 $ 48,488 $ 44,968 $ 84,377 $ 86,065 $ 87,786 Merits - - - 789 - 4,286 - - Overtime 364 2,000 2,338 2,000 2,712 2,000 2,040 2,081 Longevity 123 172 159 293 293 804 820 837 Annual Stipend - 450 450 - - - - - Certification - 540 - - - - - - Cell Phone Stipend - - - 540 540 540 540 540 Retirement 4,468 4,872 5,225 5,490 5,750 11,736 11,971 12,210 Medical Insurance 5,861 - 24 - 177 8,765 8,940 9,119 Dental Insurance 476 483 480 483 392 1,418 1,446 1,475 Vision Insurance 42 43 42 43 51 126 129 132 Life Insurance & Other 207 247 207 295 237 622 634 647 Social Security Taxes 1,989 2,259 2,344 2,670 2,704 5,439 5,547 5,658 Medicare Taxes 465 528 548 624 632 1,272 1,297 1,323 Unemployment Taxes 5 103 241 151 60 403 411 419 Workers' Compensation 1,354 1,521 1,347 1,343 1,482 3,787 3,862 3,940 Pre-Employment Physicals/Testing 70 - - - - - - - Total Personnel 47,802$ 46,993$ 49,047$ 63,209$ 59,997$ 125,575$ 123,704$ 126,167$ Services/Supplies Professional Services-PID Utility $ - $ - $ 73 $ - $ - $ - $ - $ - Schools & Training - 750 575 750 150 750 765 780 Electricity 140,885 172,000 141,656 176,000 152,690 176,000 179,520 183,110 Water 506 - 1,569 1,400 1,408 1,400 1,428 1,457 Communications/Pagers/Mobiles 1,994 1,567 1,879 1,750 1,158 1,750 1,785 1,821 Property Maintenance - - 56 - - - - - Building Maintenance - - 293 400 5,348 400 - - Vehicle Maintenance 172 - 55 1,000 378 1,000 1,020 1,040 Equipment Maintenance 911 3,500 580 2,500 1,084 2,500 2,550 2,601 Street Maintenance - - 44 - 1,606 2,500 2,550 2,601 Dues & Membership - - 111 120 186 120 122 125 Travel & Per Diem - 300 - 300 300 300 306 312 Meetings - 150 - 150 150 150 153 156 Office Supplies - 300 25 250 250 250 255 260 Postage - 100 65 100 32 100 102 104 Uniforms 269 1,150 1,076 1,200 1,200 1,200 1,224 1,248 Small Tools 69 200 10 200 - 200 204 208 Total Services/Supplies 144,806$ 180,017$ 148,067$ 186,120$ 165,940$ 188,620$ 191,984$ 195,824$ Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Expense - - - - - - - - Transfer Out - - - - - - - - Transfer To Debt Service - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 192,608 $ 227,010 $ 197,113 $ 249,329 $ 225,938 $ 314,195 $ 315,688 $ 321,991 22 FY23 Approved Budget TOWN OF TROPHY CLUB 23 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Parks FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 628,283 $ 603,240 $ 584,621 $ 601,487 $ 607,944 $ 634,187 $ 646,871 $ 659,808 Part-Time - 18,003 19,758 18,002 16,762 18,824 19,200 19,584 Merits - - - 11,173 - 32,939 - - Overtime 9,989 15,000 11,460 15,000 18,454 15,000 15,300 15,606 Longevity 5,494 5,639 6,541 7,509 7,654 8,383 8,550 8,721 Annual Stipend - 8,250 8,250 - - - - - Certification 2,675 3,600 2,762 2,700 1,100 1,200 1,224 1,248 Cell Phone Stipend - - - 900 525 900 900 900 Retirement 83,197 82,915 84,041 76,145 82,088 87,779 89,535 91,325 Medical Insurance 87,307 82,540 87,620 79,105 75,047 110,269 112,474 114,723 Dental Insurance 5,926 5,938 6,054 5,859 4,576 7,728 7,883 8,040 Vision Insurance 740 764 698 679 699 878 895 913 Life Insurance & Other 4,395 4,346 4,266 4,177 3,396 4,648 4,741 4,836 Social Security Taxes 39,049 40,560 38,429 38,076 39,035 42,052 42,893 43,751 Medicare Taxes 9,133 9,486 8,988 8,904 9,129 9,835 10,032 10,232 Unemployment Taxes 366 2,565 5,164 3,150 286 3,654 3,727 3,802 Workers' Compensation 18,421 12,351 19,100 12,351 13,633 13,447 13,716 13,990 Pre-Employment Physicals/Testing 119 150 81 150 223 150 153 156 Total Personnel $ 895,092 $ 895,347 $ 887,832 $ 885,367 $ 880,552 $ 991,872 $ 978,093 $ 997,637 Services/Supplies Professional Outside Services $ - $ - $ 1,312 $ - $ - $ - $ - $ - Advertising - 500 50 50 436 500 510 520 Schools & Training 1,425 3,980 2,867 3,980 3,980 3,980 4,060 4,141 Electricity 41,912 56,381 41,562 52,000 53,301 52,000 53,040 54,101 Water 153,589 239,371 118,299 239,371 180,000 200,000 204,000 208,080 Communications/Pagers/Mobiles 5,845 8,634 5,955 8,634 5,689 8,634 8,807 8,983 Property Maintenance 180,945 212,150 153,503 212,150 200,070 212,150 216,393 220,721 Building Maintenance 1,578 2,000 2,375 2,000 1,900 5,000 5,100 5,202 Vehicle Maintenance 8,617 12,000 9,753 12,000 8,500 11,915 12,153 12,396 Equipment Maintenance 13,686 13,494 18,970 15,000 7,008 15,000 15,300 15,606 Independent Labor 43,221 99,570 38,500 90,000 80,000 110,000 112,200 114,444 Storage Rental 9,072 - 1,335 - - - - - Portable Toilets 3,475 4,710 5,445 4,160 3,000 4,160 4,243 4,328 Dues & Membership 1,344 1,475 361 1,475 408 1,475 1,505 1,535 Travel & Per Diem 861 2,586 998 2,586 4,629 2,586 2,638 2,690 Meetings 473 750 526 750 703 750 765 780 Tree City 3,173 10,000 4,601 10,000 9,700 10,000 10,200 10,404 Office Supplies 397 500 1,510 500 569 500 510 520 Postage 23 25 68 25 68 25 26 26 Publications/Books/Subscriptions 357 700 156 700 648 700 714 728 Fuel 12,396 19,673 16,858 19,776 20,204 19,776 20,172 20,575 Uniforms 6,329 8,347 7,191 8,340 6,475 8,340 8,507 8,677 Small Tools 5,848 14,675 10,343 13,000 3,976 13,000 13,260 13,525 Safety Equipment 7,222 3,470 3,579 4,220 4,323 4,220 4,304 4,390 Furniture/Equipment <$5,000 - - - 3,500 - 3,500 - - Miscellaneous Expense - - 156 - 289 - - - Total Services/Supplies $ 501,788 $ 714,991 $ 446,273 $ 704,217 $ 595,876 $ 688,211 $ 698,405 $ 712,373 24 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Parks FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Expenses - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 1,396,880 $ 1,610,338 $ 1,334,105 $ 1,589,584 $ 1,476,428 $ 1,680,083 $ 1,676,498 $ 1,710,010 25 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Recreation FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 206,045 $ 149,127 $ 139,086 $ 204,110 $ 199,894 $ 257,539 $ 262,690 $ 267,944 Part Time - 18,179 - 18,179 5,000 - - - Seasonal - 180,000 166,783 202,342 185,000 220,000 224,400 228,888 Merits - - - 2,353 - 12,991 13,251 13,516 Overtime - - - - 337 - - - Longevity 774 649 814 884 1,011 1,568 1,599 1,631 Annual Stipend - 1,500 1,613 - - - - - Certification 1,850 3,450 1,691 1,200 1,926 1,590 1,622 1,654 Cell Phone Stipend - - - 1,485 990 2,385 1,485 1,485 Retirement 17,505 20,311 19,353 26,652 26,213 35,091 35,793 36,509 Medical Insurance 16,053 16,732 15,558 24,861 21,508 46,822 47,758 48,714 Dental Insurance 1,148 1,286 1,073 1,646 1,335 3,187 3,251 3,316 Vision Insurance 108 130 103 177 176 301 307 313 Life Insurance & Other 894 1,092 984 1,500 998 1,903 1,941 1,979 Social Security Taxes 12,406 21,980 18,768 26,447 26,207 28,743 29,318 29,904 Medicare Taxes 2,901 5,141 4,389 6,186 3,790 6,722 6,857 6,994 Unemployment Taxes 1,308 1,643 7,443 2,925 673 2,321 2,368 2,415 Workers' Compensation 6,701 7,083 6,272 7,083 5,410 4,465 4,555 4,646 Pre-Employment Physicals/Testing 2,200 3,000 3,265 3,000 3,711 - - - Total Personnel $ 269,892 $ 431,303 $ 387,194 $ 531,030 $ 484,180 $ 625,628 $ 637,193 $ 649,907 Services/Supplies Professional Outside Services $ 125 $ 2,750 $ 3,880 $ 2,750 $ - $ 2,750 $ 2,805 $ 2,861 Software & Support 1,908 1,375 1,658 1,375 3,879 1,500 1,530 1,561 Health Inspections 450 450 300 450 - 500 510 520 Advertising 330 325 894 325 1,258 325 332 338 Printing - 1,200 829 1,200 155 1,200 1,224 1,248 Schools & Training 2,545 3,500 2,991 4,210 3,533 4,210 4,294 4,380 Service Charges & Fees 2,599 10,800 8,547 10,800 4,000 10,800 11,016 11,236 Electricity 19,938 26,565 21,488 25,065 18,228 25,065 25,566 26,078 Water 18,894 54,810 17,239 54,810 21,940 30,000 30,600 31,212 Telephone 149 - - - - - - - Communications/Pagers/Mobiles 2,921 4,769 3,416 4,769 9,541 7,000 7,140 7,283 Property Maintenance 28,875 20,000 25,748 20,000 19,483 27,000 27,540 28,091 Equipment rental/Lease - 8,600 7,306 8,600 15,300 17,000 17,340 17,687 Storage Rental - 12,000 4,215 12,000 6,000 12,000 12,240 12,485 Dues & Membership 364 9,010 5,176 9,010 280 7,500 7,650 7,803 Travel & Per Diem 25 1,650 2,846 1,650 1,500 1,650 1,683 1,717 Meetings 721 500 857 500 197 500 510 520 Field Trips 577 8,400 15,500 8,600 15,000 15,000 15,300 15,606 Office Supplies 930 1,500 1,174 1,500 2,509 1,500 1,530 1,561 Postage 173 2,606 106 2,606 135 1,000 1,020 1,040 Publications/Books/Subscriptions - 200 84 200 218 200 204 208 Fuel 383 1,719 611 1,719 682 1,719 1,753 1,788 Uniforms 3,403 9,750 8,623 9,750 9,500 9,750 9,945 10,144 Chemicals 14,914 22,000 21,569 22,000 17,500 27,000 27,540 28,091 Concessions 2,233 9,500 11,419 9,500 9,218 9,500 9,690 9,884 Program Supplies 100 4,600 2,333 5,000 4,068 5,000 5,100 5,202 Community Events - 1,200 - 1,200 4,355 1,200 1,224 1,248 26 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Recreation FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Safety Equipment 13,423 1,620 1,653 1,620 1,232 4,000 4,080 4,162 Small Equipment - 500 539 - 48 - - - Furniture/Equipment <$5,000 808 5,200 3,137 5,200 838 5,200 5,304 5,410 Hardware 4,230 2,000 3,207 2,000 527 2,000 2,040 2,081 Maintenance Supplies 624 2,000 856 2,000 495 2,000 2,040 2,081 Miscellaneous Expenses 48 300 - 300 29 300 306 312 Total Services/Supplies $ 121,691 $ 231,399 $ 178,201 $ 230,709 $ 171,647 $ 234,369 $ 239,056 $ 243,838 Capital Capital Replacement $ - $ - $ - $ - $ - $ - $ - $ - Capital Repairs - - - - - - - - Capital Expenses - - - - - - - - Transfer To Debt Service - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 391,583 $ 662,702 $ 565,395 $ 761,739 $ 655,828 $ 859,997 $ 876,249 $ 893,744 27 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Community Events FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Services/Supplies Advertising $ 366 $ 1,200 $ 417 $ 1,224 $ 981 $ 1,300 $ 1,326 $ 1,353 Legal Notices - - - - - - - - Printing - 600 - 612 - 612 624 637 Schools & Training - - - - - - - - Event Rentals 8,759 20,137 10,049 25,000 25,000 40,000 40,800 41,616 Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Uniforms - - - - - - - - Program Supplies 5,741 11,446 8,529 11,675 11,675 15,000 15,300 15,606 Miscellaneous Expense - - - - 13,832 - - - Prompt Payment Interest - - - - - - - - Total Services/Supplies 14,867$ 33,383$ 18,995$ 38,511$ 51,488$ 56,912$ 58,050$ 59,211$ Total Expenditures 14,867$ 33,383$ 18,995$ 38,511$ 51,488$ 56,912$ 58,050$ 59,211$ 28 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Community Development FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 326,243 $ 364,094 $ 280,257 $ 273,470 $ 249,659 $ 240,519 $ 245,329 $ 250,236 Merits - - - 3,948 - 11,485 - - Overtime 17 5,000 2,547 5,000 - 5,000 5,100 5,202 Longevity 1,598 1,583 1,928 963 963 1,031 1,052 1,073 Stipend - 2,250 1,875 - - - - - Certification 1,200 5,100 1,450 900 1,300 1,500 1,530 1,561 Cell Phone Stipend - - - 1,800 1,650 1,350 1,800 1,800 Retirement 44,257 49,855 38,878 27,062 32,500 31,523 32,153 32,797 Medical Insurance 28,060 38,746 21,503 11,404 17,882 18,173 18,536 18,907 Dental Insurance 1,703 2,407 1,372 1,525 1,584 1,937 1,976 2,015 Vision Insurance 256 322 178 166 262 223 227 231 Life Insurance & Other 1,782 2,643 1,498 1,480 1,325 1,672 1,705 1,739 Social Security Taxes 19,812 23,109 17,607 13,022 15,148 14,631 14,924 15,222 Medicare Taxes 4,634 5,404 4,118 3,046 3,543 3,422 3,490 3,560 Unemployment Taxes 49 941 1,557 756 217 882 900 918 Workers' Compensation 2,323 3,419 3,028 3,419 3,774 2,032 2,073 2,114 Pre-Employment Physicals/Testing 60 - 45 - 60 - - - Total Personnel 431,993$ 504,873$ 377,841$ 347,961$ 329,865$ 335,379$ 330,795$ 337,375$ Services/Supplies Professional Outside Services $ - $ - $ - $ - $ - $ 42,000 $ 42,840 $ 43,697 Engineering 32,089 90,000 79,211 90,000 75,000 42,000 42,840 43,697 Plan Review Services - - 10,173 10,000 7,500 4,000 4,080 4,162 Health Inspections 3,875 7,000 7,255 7,000 12,952 14,000 14,280 14,566 Inspection Services 10,710 25,500 36,890 10,000 18,000 18,000 18,360 18,727 Advertising 2,456 1,500 1,296 1,500 2,958 1,500 1,530 1,561 Legal Notices - - 147 - 946 - - - Printing 359 600 35 600 92 600 612 624 Abatements 540 3,000 765 2,000 707 2,000 2,040 2,081 Schools & Training 563 4,230 1,575 4,000 3,500 4,000 4,080 4,162 Communications/Pagers/Mobiles 3,354 4,121 2,793 4,000 1,368 4,000 4,080 4,162 Vehicle Maintenance 1,025 1,250 1,774 4,000 5,216 4,000 4,080 4,162 Dues & Membership 1,009 1,050 1,664 1,500 153 1,500 1,530 1,561 Travel & Per Diem 700 1,200 84 2,000 1,500 2,000 2,040 2,081 Meetings - 250 23 250 250 250 255 260 Plat Filing Fees 173 350 - 350 350 350 357 364 Inspection Fees 145 145 145 148 Office Supplies 257 1,000 1,046 1,000 1,000 1,000 1,020 1,040 Postage 500 500 445 500 410 500 510 520 Publications/Books/Subscriptions 258 2,000 1,031 2,000 3,000 3,000 3,060 3,121 Fuel 1,771 3,000 1,215 4,000 2,119 4,000 4,080 4,162 Uniforms 309 1,400 914 2,000 1,025 2,000 2,040 2,081 Miscellaneous Expense - 500 - 500 243 500 510 520 Total Services/Supplies $ 59,948 $ 148,451 $ 148,336 $ 147,200 $ 138,434 $ 151,345 $ 154,369 $ 157,456 Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Expenditure - - - - - - - - Transfer To Debt Service - - - - - - - - Capital Outlay - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 491,941 $ 653,324 $ 526,177 $ 495,161 $ 468,299 $ 486,724 $ 485,164 $ 494,831 29 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Finance FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 296,144 $ 309,659 $ 303,474 $ 332,195 $ 333,409 $ 343,835 $ 350,712 $ 357,726 Merits - - - 6,193 - 17,267 - - Longevity 750 970 970 1,415 1,295 1,270 1,295 1,321 Stipend - 1,500 1,500 - - - - - Certification 2,100 4,500 2,704 2,700 2,850 3,300 3,366 3,433 Cell Phone Stipend - - - 1,800 2,625 3,600 1,800 1,800 Retirement 42,213 40,559 41,697 41,178 43,605 46,783 47,719 48,673 Medical Insurance 25,309 25,074 24,872 25,074 18,827 27,910 28,468 29,038 Dental Insurance 1,702 1,719 1,681 1,718 1,259 2,380 2,428 2,476 Vision Insurance 201 214 202 213 170 262 267 273 Life Insurance & Other 2,371 2,180 2,550 2,319 1,435 2,535 2,586 2,637 Social Security Taxes 18,001 18,788 18,700 19,950 20,396 21,769 22,204 22,648 Medicare Taxes 4,254 4,394 4,373 4,666 4,770 5,091 5,193 5,297 Unemployment Taxes 41 684 1,402 1,008 34 1,008 1,028 1,049 Workers' Compensation 684 524 464 545 602 607 619 632 Pre-Employment Physicals/Testing 93 - - - - - - - Auto Allowance 1,125 - - - - - - - Total Personnel 394,990$ 410,765$ 404,588$ 440,974$ 431,277$ 477,617$ 467,685$ 477,003$ Services/Supplies Professional Outside Services $ 13,944 $ 14,000 $ 16,662 $ 14,280 $ 15,015 $ 10,000 $ 10,200 $ 10,404 Auditing 32,155 25,104 20,870 41,000 44,000 50,000 51,000 44,000 Appraisal 56,529 55,815 56,014 56,931 59,189 72,000 73,440 74,909 Tax Administration 5,068 5,278 5,071 5,384 6,631 7,000 7,140 7,283 Advertising 2,191 4,500 6,707 - - - - - Legal Notices - - - 4,590 4,500 4,500 4,682 4,775 Printing 47 500 - 510 79 500 510 520 Schools & Training 2,508 5,675 2,924 5,675 1,387 5,000 5,100 5,202 Service Charges & Fees 9,379 15,196 7,770 15,000 6,838 10,000 10,200 10,404 Communications/Pagers/Mobiles 1,763 1,800 2,097 1,800 456 1,800 1,800 1,800 Dues & Membership 1,489 1,815 1,676 1,705 1,833 2,500 1,545 1,576 Travel & Per Diem - 4,125 600 4,125 1,520 4,125 4,208 4,292 Meetings - 300 - 300 77 300 306 312 Office Supplies 2,148 2,320 2,474 2,320 5,000 2,000 2,040 2,081 Postage 536 1,000 502 1,000 431 600 612 624 Publications/Books/Subscriptions 1,969 - - - - - - - Miscellaneous Expense 76,534 100 46 100 140 100 100 100 Total Services/Supplies 206,259$ 137,528$ 123,413$ 154,720$ 147,096$ 170,425$ 172,883$ 168,282$ Total Expenditures 601,249$ 548,293$ 528,001$ 595,694$ 578,373$ 648,042$ 640,568$ 645,284$ 30 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Municipal Court FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 48,872 $ 48,925 $ 28,118 $ - $ - $ - $ - $ - Longevity - 125 125 - - - - - Stipend - 750 750 - - - - - Certifications 900 900 473 - - - - - Retirement 6,582 6,664 3,971 - - - - - Medical Insurance 5,843 5,702 3,106 - - - - - Dental Insurance 356 360 193 - - - - - Vision Insurance 45 47 24 - - - - - Life Insurance & Other 604 358 321 - - - - - Social Security Taxes 3,024 3,089 1,794 - - - - - Medicare Taxes 707 722 419 - - - - - Unemployment Taxes 9 171 280 - - - - - Workers' Compensation 100 86 76 - - - - - Pre-Employment Physicals & Testing - - - - - - - - Total Personnel 67,042$ 67,899$ 39,651$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services $ - $ - $ 106 $ 30,000 $ - $ - $ - $ - Judge's Compensation 8,095 6,600 6,950 6,600 2,350 5,000 5,100 5,202 Printing 1,518 1,100 438 500 3,100 1,500 1,530 1,561 Schools & Training 250 - 50 - - - - - Communications/Pagers/Mobiles - - - - 30 - - - Dues & Membership 225 260 221 260 - 260 265 271 Office Supplies 11 330 137 330 51 330 337 343 Postage 315 400 378 400 2 100 102 104 Publications/Books/Subscriptions - 50 - 50 - 50 51 52 Miscellaneous Expenses - - - - 10,000 - - - Total Services/Supplies 10,414$ 8,740$ 8,281$ 38,140$ 15,533$ 7,240$ 7,385$ 7,532$ Total Expenditures 77,456$ 76,639$ 47,931$ 38,140$ 15,533$ 7,240$ 7,385$ 7,532$ 31 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Human Resources FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 242,015 $ 142,037 $ 134,016 $ 88,605 $ 97,341 $ 101,972 $ 104,011 $ 106,092 Merits - - - 2,790 - 5,270 - - Longevity 295 205 205 265 - - - - Annual Stipend - 750 750 - - - - - Certifications 2,250 1,800 800 - 2,200 2,400 2,448 2,497 Cell Phone Stipend - - - 1,800 825 900 900 900 Retirement 37,510 19,345 19,390 18,732 13,460 13,888 14,166 14,449 Medical Insurance 18,848 17,404 19,380 13,670 8,109 12,873 13,130 13,393 Dental Insurance 1,803 1,326 1,129 1,159 458 886 904 922 Vision Insurance 174 119 109 119 43 79 81 82 Life Insurance & Other 1,104 1,040 1,063 1,055 460 753 768 783 Social Security Taxes 14,694 8,927 8,366 8,950 5,810 6,527 6,658 6,791 Medicare Taxes 3,481 2,088 1,957 2,094 1,359 1,526 1,557 1,588 Unemployment Taxes 32 342 901 504 9 252 257 262 Workers' Compensation 558 249 221 242 267 182 186 189 Pre-Employment Physicals/Testing 428 4,000 214 4,000 3,000 10,000 10,200 10,404 Auto Allowance 2,661 - - - - - - - Employee Relations 35,106 43,600 35,823 43,600 26,202 43,600 44,472 45,361 Tuition Reimbursement 10,500 20,500 5,066 20,500 5,632 10,500 10,710 10,924 Employee Assistance Program 2,310 2,400 2,105 2,400 2,203 2,400 2,448 2,497 Flexible Benefits Administration - 2,400 - 2,400 1,885 2,400 2,448 2,497 Total Personnel 373,768$ 268,532$ 231,496$ 212,885$ 169,263$ 216,408$ 215,343$ 219,632$ Services/Supplies Professional Outside Services $ 31,564 $ 31,550 $ 38,104 $ 31,550 $ 28,000 $ 31,550 $ 32,181 $ 32,825 Physicals/Testing 75 500 4,044 500 1,167 500 510 520 Advertising 10,995 2,000 371 2,000 - 2,000 2,040 2,081 Printing 362 300 51 300 - 300 306 312 Schools & Training 2,228 1,800 810 1,800 153 2,800 2,856 2,913 Organizational Employee Training 656 10,000 7,725 10,000 10,000 30,000 30,600 31,212 Communications/Pagers/Mobiles 2,180 1,500 2,106 1,500 456 1,500 1,530 1,561 Dues & Membership 1,609 1,050 125 1,050 967 1,050 1,071 1,092 Travel & Per Diem 287 3,680 869 3,680 45 3,680 3,754 3,829 Meetings 155 750 26 750 - 750 765 780 Office Supplies 960 1,500 1,604 1,500 943 1,500 1,530 1,561 Postage 17 200 16 200 1 200 204 208 Miscellaneous Expenses 3,994 - 175 - - - - - Total Services/Supplies 55,083$ 54,830$ 56,026$ 54,830$ 41,731$ 75,830$ 77,347$ 78,894$ Total Expenditures 428,851$ 323,362$ 287,521$ 267,715$ 210,995$ 292,238$ 292,689$ 298,525$ 32 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Communications & Marketing FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ - $ 85,696 $ 79,434 $ 116,746 $ 108,308 $ 101,972 $ 104,011 $ 106,092 Salaries Part-time - - - - 12,800 25,000 - - Merits - - - 1,801 - 6,483 - - Longevity - 165 165 225 225 285 291 297 Annual Stipend - 750 750 - - - - - Certifications - 2,400 1,500 1,500 1,375 1,500 1,530 1,561 Cell Phone Stipend - - - 900 900 900 900 900 Retirement - 11,672 10,960 12,056 11,672 13,888 14,166 14,449 Dental Insurance - 638 733 805 638 886 904 922 Vision Insurance - 72 64 72 72 79 81 82 Life Insurance & Other - 627 398 679 627 753 768 783 Social Security Taxes - 5,462 4,879 5,857 5,462 8,039 8,200 8,364 Medicare Taxes - 1,277 1,141 1,370 1,277 1,881 1,919 1,957 Unemployment Taxes - 171 351 252 20 504 514 524 Workers' Compensation - 152 135 152 168 224 228 233 Total Personnel -$ 109,082$ 100,509$ 142,415$ 143,544$ 162,394$ 133,511$ 136,163$ Services/Supplies Professional Outside Services -$ $ 50,000 38,289$ $ 50,000 $ 48,000 $ 48,000 $ 48,960 $ 49,939 Advertising - 6,500 6,593 8,000 5,500 10,000 10,200 10,404 Printing - 300 - 300 - 300 306 312 Schools & Training - 1,100 - 1,100 1,528 2,450 2,499 2,549 Communications/Pagers/Mobiles - - 900 - - - - - Dues & Membership - 1,000 920 1,000 1,200 500 510 520 Travel & Per Diem - 1,750 912 1,750 1,750 2,500 2,550 2,601 Meetings - 100 99 100 100 100 102 104 Office Supplies - 500 1,066 500 1,000 500 510 520 Postage - 100 - 100 1 100 102 104 Furniture/Equipment <$5000 - 3,500 - 2,000 2,700 - - - Hardware - - 3,968 - - 2,000 2,040 2,081 Total Services/Supplies -$ 64,850$ 52,748$ 64,850$ 61,779$ 66,450$ 67,779$ 69,135$ Total Expenditures -$ 173,932$ 153,257$ 207,265$ 205,323$ 228,844$ 201,290$ 205,298$ 33 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Information Services FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 182,908 $ 169,978 $ - $ - $ - $ - $ - $ - Longevity 2,535 2,520 - - - - - - Annual Stipend - - - - - - - - Certification 150 1,800 - - - - - - Retirement 25,645 23,151 - - - - - - Medical Insurance 10,003 11,404 - - - - - - Dental Insurance 613 720 - - - - - - Vision Insurance 78 95 - - - - - - Life Insurance & Other 720 1,244 - - - - - - Social Security Taxes 11,453 10,807 - - - - - - Medicare Taxes 2,679 2,527 - - - - - - Unemployment Taxes 18 342 - - - - - - Workers' Compensation 346 301 - - - - - - Total Personnel 237,148$ 224,888$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Services 7,583$ -$ 202,157$ 164,400$ 144,917$ 164,400$ 167,688$ 171,042$ Software & Support 270,143 325,000 292,580 445,000 394,947 570,000 581,400 593,028 Security 462 2,257 985 2,257 - 2,257 2,302 2,348 Schools & Training - 3,900 - - - - - - Telephone - 1,000 - - - - - - Communications/Pagers/Mobiles 42,325 50,000 48,109 35,000 50,719 50,000 51,000 52,020 Building Maintenance - - 1,435 - 734 - - - Independent Labor - 11,400 - - - - - - Copier Rental/Leases 11,470 10,651 11,136 10,651 11,261 12,500 12,750 13,005 Dues & Membership 449 350 150 350 67 350 357 364 Travel & Per Diem - 6,208 - - - - - - Meetings 155 122 - - - - - - Office Supplies 584 921 227 375 - 375 383 390 Printer Supplies 3,544 7,500 66 125 - 125 128 130 Postage 9 300 56 50 - 50 51 52 Hardware 10,920 11,460 38,531 11,460 10,787 11,460 11,689 11,923 Total Services/Supplies 347,645$ 431,069$ 595,432$ 669,668$ 613,432$ 811,517$ 827,747$ 844,302$ Capital Capital Outlay $ - $ - $ - $ - $ - $ - $ - $ - Total Capital -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 584,793$ 655,957$ 595,432$ 669,668$ 613,432$ 811,517$ 827,747$ 844,302$ 34 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Facilities Maintenance FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 42,389 $ 42,436 $ 41,966 $ 43,497 $ 44,366 $ 30,498 $ 31,108 $ 31,730 Merits - - - 870 - 1,560 - - Overtime 119 1,000 414 - 1,583 - - - Longevity 125 185 185 245 245 244 249 254 Annual Stipend - 750 750 - - - - - Cell Phone Stipend - - - - - 450 - - Retirement 5,647 5,780 6,087 5,768 6,857 4,178 4,262 4,347 Medical Insurance 8,815 7,968 8,957 7,968 8,139 3,136 3,199 3,263 Dental Insurance 788 805 802 805 630 443 452 461 Vision Insurance 69 72 70 72 81 40 40 41 Life Insurance & Other 218 311 226 325 304 227 231 236 Social Security Taxes 2,466 2,642 2,602 2,766 3,123 1,934 1,973 2,012 Medicare Taxes 577 618 609 647 730 453 462 471 Unemployment Taxes 9 171 351 252 9 126 129 131 Workers' Compensation 1,702 1,882 1,667 1,882 2,078 160 163 166 Total Personnel 62,922$ 64,620$ 64,685$ 65,097$ 68,145$ 43,447$ 42,266$ 43,111$ Services/Supplies Professional Outside Services $ - $ - $ 92 $ - $ - $ - $ - $ - Schools & Training - 250 - 250 - 250 255 260 Electricity 46,146 64,750 52,542 62,000 70,609 62,000 63,240 64,505 Water 13,740 17,650 7,495 17,000 15,000 17,000 17,340 17,687 Communications/Pagers/Mobiles - 674 - 674 58 674 687 701 Insurance 93,661 98,834 101,714 105,000 102,100 105,000 107,100 109,242 Building Maintenance 24,551 17,649 33,819 27,000 31,428 50,000 51,000 52,020 Equipment Maintenance 14,157 - - - - - - - Cleaning Services 73,152 57,400 52,095 57,000 51,240 57,000 58,140 59,303 Kitchen Supplies 4,702 5,400 4,155 5,400 4,392 5,400 5,508 5,618 Flags and Repairs - - - 20,000 24,000 - - 24,000 Travel & Per Diem - 200 - 200 - 200 204 208 Office Supplies 2,233 5,550 1,603 3,500 2,000 3,500 3,570 3,641 Fuel - 5,500 - 4,000 2,000 4,000 4,080 4,162 Uniforms - 575 22 500 500 500 510 520 Vending Machine Supplies 812 900 485 900 400 900 918 936 Furniture/Equipment<$5,000 6 3,000 9,139 2,500 327 2,500 2,550 2,601 Maintenance Supplies 77 2,500 112 2,500 250 2,500 2,550 2,601 Miscellaneous Expense - - 201 200 145 200 - - Total Services/Supplies 273,239$ 280,832$ 263,474$ 308,624$ 304,449$ 311,624$ 317,652$ 348,006$ Total Expenditures 336,161$ 345,452$ 328,159$ 373,721$ 372,593$ 355,071$ 359,918$ 391,117$ 35 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services OTHER FUNDS 36 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services CCPD Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 130,510$ 82,957$ 222,811$ 142,205$ 274,127$ 244,053$ 236,517$ $ 268,958 Revenue Sales Tax $ 284,426 $ 262,500 $ 328,432 $ 300,000 $ 328,872 $ 350,000 $ 360,500 $ 371,315 Grant Revenue 5,669 - 1,448 21,525 661 - - - Interest Income - - - - - 1,900 1,957 2,016 Assets Sold 3,200 - - - - - - - Total Revenue 293,295$ 262,500$ 329,880$ 321,525$ 329,532$ 351,900$ 362,457$ 373,331$ Expenditures Personnel Salaries -$ -$ -$ $ - $ - $ - $ - $ - Overtime 2,476 20,040 2,527 - - 20,000 20,400 20,808 Retirement - 2,729 - - - 2,657 2,710 2,764 Social Security Taxes - 1,242 - - - 1,242 1,267 1,292 Medicare Taxes - 291 - - - 291 297 303 Workers' Compensation 400 446 394 - - 446 446 446 Total Personnel $ 2,876 $ 24,748 $ 2,921 $ - $ - $ 24,636 $ 25,120 $ 25,614 Services & Supplies Professional Outside Services 32,081$ 26,000$ 26,766$ $ 26,000 $ 45,000 $ 55,000 $ 56,100 $ 57,222 Schools & Training 15,417 15,400 17,086 16,000 20,300 18,500 18,870 19,247 Qualifying Expenses 11,290 18,250 10,290 18,500 16,696 18,500 18,870 19,247 Meetings - - - 700 - 800 816 832 Office Supplies - - - 2,750 1,942 3,000 3,060 3,121 Postage - - - 500 335 500 510 520 Publications/Books/Subscription - - - 2,500 69 2,500 2,550 2,601 Uniforms 132 6,000 905 6,000 677 6,000 6,120 6,242 Protective Clothing 1,931 - - - - - - - Small Equipment 40,770 50,000 72,241 96,500 90,000 50,000 48,000 48,960 Total Services & Supplies 101,620$ 115,650$ 127,288$ 169,450$ 175,018$ 154,800$ 154,896$ 157,994$ Capital Capital Outlay $ 45,217 $ 150,000 $ 148,356 $ 225,000 $ 225,000 $ 180,000 $ 150,000 $ 150,000 Total Capital 45,217$ 150,000$ 148,356$ 225,000$ 225,000$ 180,000$ 150,000$ 150,000$ Total Expenditures 200,994$ 290,398$ 278,564$ 394,450$ 400,018$ 359,436$ 330,016$ 333,608$ Other Sources (Uses) Transfer Out $ - $ - $ - $ - $ - $ - $ - $ - Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)92,301$ (27,898)$ 51,316$ (72,925)$ (70,486)$ (7,536)$ 32,441$ 39,723$ Ending Fund Balance $ 222,811 $ 55,059 $ 274,127 $ 69,280 $ 203,641 $ 236,517 $ 268,958 $ 308,681 37 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Trophy Club Park FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Working Capital 88,516$ (34,680)$ 95,700$ 53,004$ 140,159$ 158,716$ 141,661$ $ 140,461 Revenue Grant Revenue $ 68,146 $ - $ 4,170 $ 225,000 $ 225,000 $ - $ - $ - Park Revenue 188,708 160,000 185,981 225,000 303,125 275,000 280,500 286,110 Interest Income - - - - - 1,500 1,530 1,561 Miscellaneous Revenue - - - - - - - - Total Revenue 256,854$ 160,000$ 190,151$ 450,000$ 528,125$ 276,500$ 282,030$ 287,671$ Expenses Personnel Salaries $ 35,221 $ 22,845 $ 21,846 $ 26,250 27,370$ $ 26,777 $ 27,312 $ 27,859 Part Time - 25,834 16,774 25,834 18,185 25,834 26,350 26,877 Merits - - - - - 1,339 - - Longevity - 65 65 - - - - - Stipend - - 263 - - - - - Certification Pay - - - - - 210 214 218 Cell Phone Stipend - - - 315 - 315 - - Retirement 2,588 3,112 2,996 3,453 3,573 3,657 3,730 3,805 Medical Insurance 2,635 2,789 2,776 4,096 3,884 4,506 4,596 4,688 Dental Insurance 229 282 224 282 213 310 316 323 Vision Insurance 20 25 19 25 27 28 28 29 Life Insurance & Other 125 167 149 195 139 198 202 206 Social Security Taxes 2,131 3,083 2,349 3,249 2,901 3,294 3,360 3,427 Medicare Taxes 498 721 549 760 678 770 786 802 Unemployment taxes 145 231 601 340 181 340 347 354 Workers' Compensation 979 994 878 994 979 1,062 1,083 1,105 Total Personnel 44,572$ 60,148$ 49,488$ 65,793$ 58,130$ 68,640$ 68,326$ 69,692$ Services & Supplies Professional Outside Services $ - $ - $ - $ - -$ $ - $ - $ - Software & Support 3,860 3,815 3,860 3,891 6,506 4,000 4,080 4,162 Advertising 245 1,900 100 1,938 (62) 1,900 1,938 1,977 Printing 548 600 1,397 612 612 612 624 637 Service Charges & Fees 8,468 10,000 11,339 5,000 9,723 5,000 5,100 5,202 Electricity 1,243 2,148 1,061 2,191 3,450 2,235 2,280 2,325 Water 4,321 4,914 2,745 5,012 2,573 5,112 5,214 5,319 Communications/Pagers/Mobiles 4,067 958 5,635 5,640 6,205 5,640 5,753 5,868 Insurance 1,200 1,200 1,200 1,224 1,632 1,248 1,273 1,299 Property Maintenance 55,458 17,000 11,194 12,340 40,000 15,000 15,300 15,606 Equipment Maintenance 4,062 3,750 6,118 3,825 3,825 3,825 3,902 3,980 Independent Labor 15,210 28,600 14,141 95,000 95,000 40,000 40,800 41,616 Portable toilets 3,375 4,250 5,580 5,400 5,960 5,400 5,508 5,618 Dues & Membership - 140 - 143 - 143 146 149 Office Supplies 1,029 1,107 1,535 1,129 286 1,300 1,326 1,353 Postage - 346 10 353 43 320 326 333 Fuel 3,588 990 1,054 1,010 1,010 1,030 1,051 1,072 Uniforms 406 423 - 431 781 450 459 468 Community Events 4,030 9,700 3,095 - - 5,000 5,100 5,202 Small Tools 391 500 - 510 79 500 510 520 Maintenance Supplies 68 450 - 459 404 400 408 416 Miscellaneous Expense 70,309 300 - 306 5,161 300 306 312 Depreciation Expense - Machinery and 3,221 - 5,191 - - - - - Total Services & Supplies 185,098$ 93,091$ 75,256$ 146,414$ 183,188$ 99,416$ 101,404$ 103,432$ Capital Capital Expenses $ - $ 13,500 $ - $ 257,500 257,000$ $ 110,500 $ 98,500 $ 67,500 Total Capital -$ 13,500$ -$ 257,500$ 257,000$ 110,500$ 98,500$ 67,500$ 38 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Trophy Club Park FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Total Expenses 229,670$ 166,739$ 125,692$ 469,707$ 498,318$ 278,555$ 268,230$ 240,624$ Other Sources (Uses) Park Administration Transfer $ 20,000 $ 20,000 $ 20,000 $ 15,000 11,250$ $ 15,000 $ 15,000 $ 15,000 Police and EMS Service Transfer - - - - - --- Total Other Sources (Uses)20,000$ 20,000$ 20,000$ 15,000$ 11,250$ 15,000$ 15,000$ 15,000$ Net Increase (Decrease)7,184$ (26,739)$ 44,459$ (34,707)$ 18,557$ (17,055)$ (1,200)$ 32,046$ Ending Working Capital $ 95,700 $ (61,419) $ 140,159 $ 18,297 $ 158,716 $ 141,661 $ 140,461 $ 172,507 39 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Capital Equipment Replacement Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 173,990$ 501,610$ 348,600$ 746,625$ 136,850$ 1,113,722$ 1,113,722$ $ 1,113,722 Revenue Miscellaneous Revenue $ - $ - $ - $ - $ - $ - $ - $ - Total Revenue -$ -$ -$ -$ -$ -$ -$ -$ Expenditures Police Capital Replacement $ - $ 76,362 $ (31,922) $ 185,000 $ 165,000 $ - $ - $ - Principle - Lease Pmt 88,206 - - - - --- Interest - Lease Pmt 3,246 - - - - --- EMS Capital Replacement 30,036 366,172 (335,672) 30,500 52,045 50,000 - - Fire Capital Replacement - 155,395 90,071 321,540 242,059 78,190 204,631 130,500 Streets Capital Replacement - - - - - --- Parks Capital Replacement 52,149 188,733 122,643 196,000 176,821 167,500 142,500 149,000 Recreation Capital Replacement 186,385 79,500 6,856 44,000 36,249 147,217 143,284 276,108 Community Development Capital Replacem - - - - - 52,000 - IT Capital Expenses (Items over 5K)8,007 125,000 - - 13,365 - -- Facilities Capital Replacement - 29,000 - 50,000 64,629 - - - Total Expenditures 368,029$ 1,020,162$ (148,024)$ 827,040$ 750,168$ 494,907$ 490,415$ 555,608$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ - Transfer from Tax Notes - - - - - - - - Transfer In 542,639 250,000 250,000 1,727,040 1,727,040 494,907 490,415 555,608 Total Other Sources (Uses)542,639$ 250,000$ 250,000$ 1,727,040$ 1,727,040$ 494,907$ 490,415$ 555,608$ Net Increase (Decrease) $ 174,610 $ (770,162) $ 398,024 $ 900,000 $ 976,872 $ - $ - $ - Ending Fund Balance $ 348,600 $ (268,552) $ 746,625 $ 1,646,625 $ 1,113,722 $ 1,113,722 $ 1,113,722 $ 1,113,722 40 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Street Maintenance Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 92,456$ 121,087$ 184,556$ 222,366$ 302,901$ 436,033$ 476,539$ $ 522,631 Revenue Sales Tax $ 287,911 $ 262,500 $ 316,386 $ 262,500 $ 328,431 $ 350,000 $ 357,000 $ 364,140 Interest Income - - - - - 1,000 1,020 1,040 Total Revenue 287,911$ 262,500$ 316,386$ 262,500$ 328,431$ 351,000$ 358,020$ 365,180$ Expenditures Personnel Salaries $ 63,195 $ 64,158 $ 63,461 $ 67,937 $ 70,375 $ 76,594 $ 78,126 $ 79,688 Merits - - - 1,359 - 3,930 - - Salaries - Overtime Longevity 1,230 1,344 1,344 1,523 2,083 1,649 1,682 1,715 Annual Stipend - 1,050 1,050 - - - - - Cell Phone Stipend - - - 360 - 360 - - Retirement 9,129 8,738 8,895 9,008 9,893 10,389 10,596 10,808 Medical Insurance - 5,702 5,514 5,702 4,449 6,272 6,397 6,525 Dental Insurance 668 682 648 682 525 750 765 781 Vision Insurance 73 76 70 76 86 84 85 87 Life Insurance & Other 379 470 365 507 415 563 574 586 Social Security Taxes 3,962 4,076 4,044 4,413 4,644 4,873 4,971 5,070 Medicare Taxes 926 953 946 1,032 1,086 1,139 1,162 1,185 Unemployment Taxes 12 239 331 353 (53) 353 360 367 Workers' Compensation 2,613 2,904 2,564 2,904 3,965 3,472 3,542 3,613 Total Personnel 82,185$ 90,392$ 89,231$ 95,856$ 97,468$ 110,428$ 108,261$ 110,426$ Services & Supplies Water $ - $ 2,000 $ - $ 2,040 $ - $ 2,081 $ 2,122 $ 2,165 Communications/Pagers/Mobiles - - 180 - - - - - Vehicle Maintenance 3,166 3,500 5,950 3,570 2,506 3,641 3,714 3,789 Equipment Maintenance 111 300 1,916 500 1,210 500 510 520 Street Maintenance 94,725 100,000 52,861 102,000 82,432 125,000 127,500 130,050 Signs & Markings 10,473 20,000 47,835 24,400 24,000 40,000 40,800 41,616 Fuel 4,215 6,500 5,055 6,630 6,724 6,763 6,898 7,036 Small Tools 935 2,000 1,014 2,040 236 2,081 2,122 2,165 Miscellaneous Expense - - 591 - 723 - - - Total Service & Supplies 113,625$ 134,300$ 115,402$ 141,180$ 117,831$ 180,066$ 183,667$ 187,340$ Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Outlay - - - - - - - - Total Capital -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 195,811$ 224,692$ 204,634$ 237,036$ 215,299$ 290,494$ 291,928$ 297,766$ Other Sources (Uses) Transfer to General Fund $ - $ - $ - $ - $ 20,000 20,000 20,000 20,000 Transfer To Debt Service - - - - - - - - Transfer To Storm Drainage - - - - - - - - Transfer Out - - - 20,000 - - - - Total Sources Other (Uses)-$ -$ -$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ Net Increase (Decreases)92,100$ 37,809$ 118,345$ 45,464$ 133,132$ 40,506$ 46,092$ 47,414$ Ending Fund Balance $ 184,556 $ 158,896 $ 302,901 $ 267,830 $ 436,033 $ 476,539 $ 522,631 $ 570,045 41 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Storm Drainage Utility FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Working Capital 635,022$ 743,720$ 614,486$ 953,482$ 959,446$ 1,169,032$ 1,377,974$ $ 1,571,494 Revenue Storm Drainage Fee $ 430,303 $ 430,000 $ 430,902 $ 438,600 $ 425,000 $ 430,000 $ 438,600 $ 447,372 Hazardous Waste Stipend - - - - - - - - Miscellaneous Revenue - - - - - - - - Interest Income 2,711 - 325 - - 5,000 5,100 5,202 Total Revenue 433,014$ 430,000$ 431,226$ 438,600$ 425,000$ 435,000$ 443,700$ 452,574$ Expenses Personnel Salaries $ - $ - $ - $ - $ - $ - $ - $ - Overtime - - - - - - - - Longevity - - - - - - - - Annual Stipend - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services & Supplies Professional Outside Services $ 20,456 $ 29,400 $ 19,175 $ 30,000 $ 30,000 $ 30,000 $ 30,600 $ 31,212 Engineering/Construction 6,093 30,000 14,597 30,000 6,691 30,000 30,600 31,212 Trash Removal/Recycling 4,400 5,000 5,900 5,100 2,067 5,202 5,306 5,412 Street Sweeping 7,250 15,000 6,121 15,300 9,467 15,606 15,918 16,236 Independent Labor 7,540 120,000 17,395 122,400 100,000 125,000 127,500 130,050 Dues & Membership 135 200 105 250 - 250 255 260 Depreciation Expense 51,083 - 102,166 - - - - - Total Services & Supplies 96,957$ 199,600$ 165,459$ 203,050$ 148,225$ 206,058$ 210,179$ 214,383$ Capital Capital Replacement -$ -$ -$ -$ $ - -$ -$ -$ Capital Expense - - - - - - - - Capital Projects - - - - - - - - Transfer to Drainage Capital Projects - - - - - - - - Total Capital -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Principal $ - $ - $ (320,000) $ - $ - $ - $ - $ - Interest (4,419) - (28,252) - - - - - Total Debt Service (4,419)$ -$ (348,252)$ -$ -$ -$ -$ -$ Total Expenses 98,331$ 199,600$ (182,793)$ 203,050$ 148,225$ 206,058$ 210,179$ 214,383$ Other Sources (Uses) Cumulative effect on change in account $ - $ - $ - $ - $ - $ - $ 1 $ - Transfer In - - 16,463 - - - - - Transfer to General Fund 40,000 40,000 40,000 20,000 13,333 20,000 40,000 40,000 Transfer To Debt Service 202,933 - - - - - - - Total Other Sources 242,933$ 40,000$ 56,463$ 20,000$ 13,333$ 20,000$ 40,001$ 40,000$ Net Increase (Decrease)91,750$ 190,400$ 344,690$ 215,550$ 263,442$ 208,942$ 193,520$ 198,191$ Ending Working Capital $ 726,772 $ 934,120 $ 959,176 $ 1,169,032 $ 1,222,888 $ 1,377,974 $ 1,571,494 $ 1,769,685 42 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Court Technology Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 12,268$ 13,187$ 13,232$ 10,592$ 10,269$ 6,025$ 4,270$ 2,409$ Revenue Municipal Court Technology Fee $ 964 $ 2,800 $ 224 1,000$ 196$ 1,000$ $ 1,000 1,000$ Miscellaneous Revenue - - - - - --- Total Revenue 964$ 2,800$ 224$ 1,000$ 196$ 1,000$ 1,000$ 1,000$ Expenditures Software & Support $ - $ 1,872 $ 3,188 $ 2,105 $ 4,440 $ 2,105 $ 2,211 $ 2,323 Hardware - 650 - 650 - 650 650 650 Total Expenditures -$ 2,522$ 3,188$ 2,755$ 4,440$ 2,755$ 2,861$ 2,973$ Capital Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ Total Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures -$ 2,522$ 3,188$ 2,755$ 4,440$ 2,755$ 2,861$ 2,973$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ -$ -$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)964$ 278$ (2,964)$ (1,755)$ (4,244)$ (1,755)$ (1,861)$ (1,973)$ Ending Fund Balance $ 13,232 $ 13,465 $ 10,268 $ 8,837 $ 6,025 4,270$ $ 2,409 $ 436 43 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Court Security Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 17,768$ 17,481$ 19,606$ 26,554$ 28,554$ 36,127$ 37,127$ $ 38,127 Revenue Municipal Court Security Fee $ 2,646 2,200$ $ 5,580 3,000$ 7,213$ $ 3,000 $ 3,000 3,000$ Truancy Prevention & Diversion Fees 1,080 - 3,037 2,000 3,908 2,000 2,000 2,000 Municipal Jury Fees 22 - 61 - 77 - - - Total Revenue 3,747$ 2,200$ 8,678$ 5,000$ 11,198$ 5,000$ 5,000$ 5,000$ Expenditures Schools and Training $ - 400$ $ - 400$ 2,000$ $ 2,000 $ 2,000 2,000$ Small Equipment - - 30 - - - - - Travel and Per Diem 409 1,100 200 1,100 500 500 500 500 Total Expenditures 409$ 1,500$ 230$ 1,500$ 2,500$ 2,500$ 2,500$ 2,500$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out 1,500 1,500 1,500 1,500 1,125 1,500 1,500 1,500 Total Other Sources (Uses)1,500$ 1,500$ 1,500$ 1,500$ 1,125$ 1,500$ 1,500$ 1,500$ Net Increase (Decrease)1,838$ (800)$ 6,948$ 2,000$ 7,573$ 1,000$ 1,000$ 1,000$ Ending Fund Balance $ 19,606 $ 16,681 $ 26,554 $ 28,554 $ 36,127 $ 37,127 $ 38,127 $ 39,127 44 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services EDC 4B FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Starting Net Position (32,312)$ 212,994$ 365,706$ 229,725$ 476,082$ 748,531$ 1,167,222$ $ 1,596,320 Revenue Sales Tax - General $ 575,821 $ 525,000 $ 678,913 $ 600,000 $ 700,000 $ 700,000 $ 714,000 $ 728,280 Interest Income - 4,000 22 4,080 739 500 510 520 Miscellaneous Revenue 64,106 - - 53,625 53,625 52,625 51,625 50,625 Total Revenue 639,927$ 529,000$ 678,936$ 657,705$ 754,364$ 753,125$ 766,135$ 779,425$ Expenses Professional Outside Services $ 3,254 $ 4,000 $ 4,500 $ 15,000 $ 15,000 $ 50,000 $ 51,000 $ 52,020 Auditing 4,000 4,000 4,000 5,000 5,000 5,000 5,100 5,202 Advertising - 35,000 10,906 35,000 12,925 25,000 25,500 26,010 Printing - 200 - 200 - 500 510 520 Schools & Training - 1,000 - 1,000 - 3,000 3,060 3,121 Dues & Membership - 1,200 - 1,200 - 2,500 2,550 2,601 Travel & Per Diem - 750 - 750 - 2,000 2,040 2,081 Office Supplies - 200 - 200 - 500 510 520 Miscellaneous Expense 2,500 4,000 - 4,000 3,333 4,000 4,080 4,162 Incentive Programs - 300,000 100,000 - - - - - Paying Agent Fees 600 400 600 408 400 416 424 433 Transfer to General Fund - - - 40,000 40,000 40,000 40,000 40,000 Transfer to General Fund/DSR 30,000 30,000 30,000 - - Transfer to Debt Service - 203,668 (16,332) 200,257 200,257 201,518 202,263 202,463 Bond Interest 106,926 - 452 - - - - - Total Expenses 147,280$ 584,418$ 134,126$ 303,015$ 276,916$ 334,434$ 337,037$ 339,133$ Net Increase (Decrease)398,018$ (55,418)$ 315,376$ 354,690$ 477,449$ 418,691$ 429,098$ 440,292$ Ending Net Position $ 365,706 $ 157,577 $ 681,082 $ 584,416 $ 953,531 $ 1,167,222 $ 1,596,320 $ 2,036,613 45 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Hotel Occupancy Tax Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 1,313,981$ 1,473,389$ 1,530,643$ 1,393,312$ 1,726,744$ 2,178,433$ 2,420,433$ $ 2,666,338 Revenue Hotel Occupancy Tax $ 387,759 $ 210,000 $ 392,660 $ 400,000 $ 673,200 $ 600,000 $ 600,000 $ 600,000 July 4th Revenue - 7,500 19,934 7,500 14,667 7,500 7,500 7,500 Interest Income 6,856 5,000 919 5,000 2,181 5,000 5,000 5,000 Total Revenue 394,615$ 222,500$ 413,512$ 412,500$ 690,048$ 612,500$ 612,500$ 612,500$ Expenditures Personnel Salaries $ 4,398 $ - $ 20,046 $ - $ - $ - $ - $ - Overtime - 20,000 - - - - - - Retirement 507 - 2,501 - - --- Medical insurance 214 - 1,644 - - --- Dental Insurance 25 - 125 - - --- Vision Insurance 3 - 14 - - --- Life Insurance & Other 25 - 102 - - --- Social Security Taxes 252 - 1,208 - - --- Medicare Taxes 59 - 283 - - --- Unemployment Taxes 5 - 55 - - --- Total Personnel 5,489$ 20,000$ 25,977$ -$ -$ -$ -$ -$ Services & Supplies Professional Outside Services -$ -$ -$ -$ -$ -$ -$ -$ Auditing 3,000 3,000 3,000 4,000 4,000 4,000 4,000 4,000 Software & Support 4,725 5,000 4,961 10,000 18,500 10,000 5,000 5,000 Advertising 16,994 25,000 4,031 17,500 17,500 17,500 18,595 18,595 Communications/Pagers/Mobiles 1,236 - 1,368 - 1,368 - -- Event Rentals - 15,045 1,500 - 1,990 - - - Dues & Membership - 4,000 - 4,000 - 4,000 4,000 4,000 July 4 Celebration 32,941 114,883 81,992 140,000 100,000 140,000 140,000 140,000 Total Services & Supplies 58,896$ 166,928$ 96,852$ 175,500$ 143,358$ 175,500$ 171,595$ 171,595$ Capital Outlay Capital Outlay $ 113,568 $ 175,000 $ - $ 100,000 $ - $ 100,000 $ 100,000 $ 100,000 Total Capital 113,568$ 175,000$ -$ 100,000$ -$ 100,000$ 100,000$ 100,000$ Total Expenditures 177,953$ 361,928$ 122,830$ 275,500$ 143,358$ 275,500$ 271,595$ 271,595$ Other Sources (Uses) Transfer To General Fund -$ (94,582.00)$ 94,582.00$ 95,000.00$ 95,000$ 95,000$ 95,000$ 95,000$ Total Other Sources (Uses)-$ (94,582)$ 94,582$ 95,000$ 95,000$ 95,000$ 95,000$ 95,000$ Net Increase (Decrease)216,662$ (234,010)$ 196,101$ 232,000$ 451,689$ 242,000$ 245,905$ 245,905$ Ending Fund Balance 1,530,643$ 1,239,379$ 1,726,744$ 1,625,312$ 2,178,433$ 2,420,433$ 2,666,338$ 2,912,243$ 46 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Recreation Program Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 3,029$ 920$ 5,062$ 5,155$ 7,710$ 19,315$ 19,315$ $ 19,315 Revenue Recreation Programs $ 4,457 $ 6,000 $ 6,763 $ 6,000 $ 14,855 $ 6,000 $ 6,000 $ 6,000 Total Revenue 4,457$ 6,000$ 6,763$ 6,000$ 14,855$ 6,000$ 6,000$ 6,000$ Expenditures Recreation Programs $ 2,424 $ 6,000 $ 4,115 $ 6,000 $ 3,250 $ 6,000 $ 6,000 $ 6,000 Total Expenditures 2,424$ 6,000$ 4,115$ 6,000$ 3,250$ 6,000$ 6,000$ 6,000$ Net Increase (Decrease)2,033$ -$ 2,648$ -$ 11,605$ -$ -$ -$ Ending Fund Balance 5,062$ 920$ 7,710$ 5,155$ 19,315$ 19,315$ 19,315$ $ 19,315 47 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Parkland Dedication Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 220,464$ 550,125$ 385,727$ 536,026$ 536,002$ 383,166$ 287,916$ $ 109,666 Revenue Park Revenues $ 159,864 $ - $ - $ - $ 26,410 $ - $ - $ - Interest Income 5,399 5,000 275 - 754 1,750 1,750 1,750 Miscellaneous Revenue - 150,000 150,000 - - - -- Total Revenue 5,399$ 155,000$ 150,275$ -$ 27,164$ 1,750$ 1,750$ 1,750$ Expenditures Capital Expenditures $ - $ 100,000 $ - $ 180,000 $ 180,000 97,000$ $ 180,000 $ - Total Expenditures -$ 100,000$ -$ 180,000$ 180,000$ 97,000$ 180,000$ -$ Net Increase (Decrease)5,399$ 55,000$ 150,275$ (180,000)$ (152,836)$ (95,250)$ (178,250)$ 1,750$ Ending Fund Balance 225,863$ 605,125$ 536,002$ 356,026$ 383,166$ 287,916$ 109,666$ $ 111,416 48 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services IS Capital Equipment Replacement Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance -$ -$ -$ -$ 178,873$ 218,873$ 218,873$ $ 218,873 Revenue Miscellaneous Revenue -$ -$ -$ -$ -$ -$ -$ -$ Total Revenue -$ -$ -$ -$ -$ -$ -$ -$ Expenditures Police Capital Replacement -$ -$ -$ -$ -$ -$ -$ -$ EMS Capital Replacement - - - - - - - - Fire Capital Replacement - - - - - - - - Parks Capital Replacement - - - - - - - - Recreation Capital Replacement - - - - - - - - Community Development Capital Replacem - - - - - - - - Small Equipment - - 34,498 - - - - - Hardware (Items under 5K)- - - - - - - - IS Capital Expenses (Items over 5K)- - 53,878 100,000 60,000 100,000 100,000 100,000 Facilities Capital Replacement - - - - - - -- Total Expenditures -$ -$ 88,375$ 100,000$ 60,000$ 100,000$ 100,000$ 100,000$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ - Transfer from Tax Notes - - - - - - - - Transfer In - - 100,000 100,000 100,000 100,000 100,000 100,000 Total Other Sources (Uses)-$ -$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ Net Increase (Decrease)-$ -$ 11,625$ -$ 40,000$ -$ -$ -$ Ending Fund Balance $ - $ - $ 11,625 $ - $ 218,873 $ 218,873 $ 218,873 $ 218,873 49 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TIRZ#1 Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance (522,684)$ (399,802)$ (354,812)$ (266,829)$ (327,716)$ (327,716)$ (260,285)$ $ (192,446) Revenue Property Tax $ 129,579 $ 112,763 $ 124,873 $ 79,744 $ 112,763 $ 79,744 $ 81,339 $ 82,966 Sales Tax 51,704 27,500 (30,153) 28,050 27,500 28,611 29,183 29,767 Total Revenue 181,283$ 140,263$ 94,720$ 107,794$ 140,263$ 108,355$ 110,522$ 112,733$ Expenses Professional Outside Services $ 3,254 $ 3,000 $ - $ 3,000 $ 3,000 $ 3,000 $ 4,000 $ 4,000 Incentive Programs 10,157 68,500 127,929 37,728 49,280 37,924 38,683 39,456 Total Expenditures 13,411$ 71,500$ 127,929$ 40,728$ 52,280$ 40,924$ 42,683$ 43,456$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)167,872$ 68,763$ 27,096$ 67,066$ 87,983$ 67,431$ 67,840$ 69,276$ Ending Fund Balance (354,812)$ (331,039)$ (327,716)$ (199,763)$ (239,733)$ (260,285)$ (192,446)$ $ (123,169) 50 FY23 Approved Budget Debt Service Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 473,670$ 535,364$ 706,640$ 393,054$ 423,426$ 99,915$ 122,340$ $ 297,789 Revenue Property Taxes $ 2,316,476 $ 2,369,775 $ 2,411,196 2,523,357$ 2,523,348$ 2,568,120$ 2,187,074$ 1,791,304$ Property Taxes/Delinquent 5,284 2,000 4,078 2,000 1,977 2,000 2,000 2,000 Property Taxes/Penalty & Interest 6,736 4,500 4,699 4,500 6,018 4,500 4,500 4,500 Intergovernmental Transfer EDC - - - - - --- Interest Income 9,663 15,000 741 2,500 3,566 2,500 2,500 2,500 Total Revenue 2,338,159$ 2,391,275$ 2,420,714$ 2,532,357$ 2,534,909$ 2,577,120$ 2,196,074$ 1,800,304$ Expenditures Principal Payments $ 1,718,000 $ 2,238,000 $ 1,958,000 2,408,000$ 2,408,000$ $ 2,173,000 $ 1,695,000 1,570,000$ Interest Payments 637,930 674,726 557,718 645,527 645,527 575,713 520,389 475,303 Paying Agent Fees 3,495,738 7,500 9,705 7,500 5,150 7,500 7,500 7,500 Bond/CO Issuance cost - - - - - --- Total Expenditures 5,851,668$ 2,920,226$ 2,525,423$ 3,061,027$ 3,058,677$ 2,756,213$ 2,222,889$ 2,052,803$ Other Sources (Uses) Bond Proceeds $ 3,550,000 $ - $ - $ - $ - $- $- $ - Bond Proceeds- Premium - - - - - - -- Refund Cost 57,736 - - - - - -- Transfer In- General Fund - - - - - - -- Transfer In-EDC 4B - 203,668 93,668 200,257 200,257 201,518 202,263 202,463 Transfer In- Street Maintenance Sales - - - - - --- Transfer In- Storm Drainage 202,933 - - - - - - - Transfer In - Capital Projects - - - - - --- Transfer In - CCPD 51,281 - - - - - - - Transfer In - sub-total - - - - - 201,518 202,263 202,463 Transfer Out - - - - - - - - Total Other Sources (Uses)3,607,736$ 203,668$ 93,668$ 200,257$ 200,257$ 201,518$ 202,263$ 202,463$ Net Increase (Decrease)232,970$ (325,283)$ (283,214)$ (328,413)$ (323,511)$ 22,425$ 175,448$ (50,035)$ Ending Fund Balance $ 706,640 $ 210,081 $ 423,426 $ 64,641 $ 99,915 $ 122,340 $ 297,789 $ 247,754 51 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Capital Projects Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 3,568,072$ 1,422,604$ 1,984,646$ 6,067,420$ 6,199,646$ 4,511,976$ (693,024)$ $ (4,683,024) Revenue Contributions/Grants $ - $ - $ - -$ -$ $ - $ - $ - Interest Revenue - 25,000 7,015 1,000 30,547 20,000 10,000 1,000 Miscellaneous Revenue - - - - - - - - Intergovernmental Revenue - - - - - - - - Prior Year Adjustment - - - - - - - - Total Revenue -$ 25,000$ 7,015$ 1,000$ 30,547$ 20,000$ 10,000$ 1,000$ Expenditures General Government $ - $ - $ 13,343 $ - $ - $ - $ - $ - Bond Issuance Costs - - - - - - - - Capital Outlay - 1,992,312 (757,277) 2,100,000 1,518,217 5,025,000 3,800,000 11,000,000 Engineering - - (1) 200,000 200,000 200,000 200,000 200,000 Total Expenditures -$ 1,992,312$ (743,934)$ 2,300,000$ 1,718,217$ 5,225,000$ 4,000,000$ 11,200,000$ Other Sources (Uses) Debt Proceeds $ - $ - $ 4,305,000 $ - $ - $ - $ - $ - Bond Premium - - 297,691 - - - - - Transfer In - 500,000 500,000 - - - - - Transfer Out - - - - - - - - Total Other Sources (Uses)-$ 500,000$ 5,102,691$ -$ -$ -$ -$ -$ Net Increase (Decrease)(1,583,426)$ (1,467,312)$ 4,215,000$ (2,299,000)$ (1,687,670)$ (5,205,000)$ (3,990,000)$ (11,199,000)$ Ending Fund Balance $ 1,984,646 $ (44,708) $ 6,199,646 $ 3,768,420 $ 4,511,976 $ (693,024) $ (4,683,024) $ (15,882,024) 52 FY23 Approved Budget TOWN OF TROPHY CLUB 53 FY23 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services APPENDIX 54 FY23 Approved Budget Dept Description Replacement Year Amount Notes Funding Community Development Vehicle FY23 40,000.00$ GF Community Development Sander for ice FY23 12,000.00$ GF Community Development Vehicle FY24 -$ GF Fire SCBA Regulators, Harness and or Mask FY23 8,050.00$ "GF Fire SCBA Regulators, Harness and or Mask FY23 8,050.00$ Under $5,000 ea., replace as needed GF Fire SCBA Regulators, Harness and or Mask FY23 8,050.00$ Under $5,000 ea., replace as needed GF Fire THERMAL IMAGER FY23 5,000.00$ Under $5,000 ea., replace as needed GF Fire Portable Radio (2)FY23 17,000.00$ Replacing aging portable radios w APX8000 GF Fire MOBILE RADIO FY23 8,500.00$ Replacing aging portable radios w APX8000 GF Fire HAZMAT Detector FY23 5,000.00$ Under $5,000 ea.GF Fire Power Cot Pro XT FY23 18,540.00$ July needs to be in FY22/23 GF Fire Apparatus - Fire/Ems FY24 50,000.00$ Moved from C680 to S681 in 2020 GF Fire THERMAL IMAGER FY24 5,000.00$ Under $5,000 ea., replace as needed GF Fire Portable Radio (2)FY24 17,000.00$ Replacing aging portable radios w APX8000 GF Fire MOBILE RADIO FY24 8,500.00$ Replacing aging portable radios w APX8000 GF Fire HAZMAT Detector FY24 5,000.00$ Under $5,000 ea.GF Fire LIFEPAC 15 heart monitor with BP and Capnography FY24 37,131.00$ June needs to be in FY23/24 GF Fire Electronic EMS simulations manikin FY24 14,000.00$ FY24/25 GF Fire Automated Chest Compression System FY24 18,000.00$ FY24/25 GF Fire 2011 Ford Truck/ U681/Rehab FY25 50,000.00$ low miles in '21, should replace by '25 GF Fire BULLARD ECLIPSE LDX THERMAL IMAGER FY25 5,000.00$ Under $5,000 ea., replace as needed GF Fire Portable Radio (2)FY25 17,000.00$ Replacing aging portable radios w APX8000 GF Fire MOBILE RADIO FY25 8,500.00$ Replacing aging portable radios w APX8000 GF Fire Portable Radio (2)FY26 17,000.00$ Replacing aging portable radios w APX8000 GF Fire MOBILE RADIO FY26 8,500.00$ Replacing aging portable radios w APX8000 GF Fire SCUBA Cylinder (4)FY26 4,400.00$ GF Fire Lifepac FY26 37,131.00$ Aug needs to be in FY25/26 GF Fire EMS Equipment FY23 50,000.00$ GF Fire EMS Equipment FY24 50,000.00$ GF Fire EMS Equipment FY25 50,000.00$ GF Fire EMS Equipment FY26 50,000.00$ GF IT Equipment FY23 100,000.00$ GF IT Equipment FY24 100,000.00$ GF IT Equipment FY25 100,000.00$ GF IT Equipment FY26 100,000.00$ GF Parkland Dedication Indy East - Batting Cage Structure FY23 67,000.00$ PARKLAND Parkland Dedication Indy East - Batting Cage Netting FY23 10,000.00$ PARKLAND Parkland Dedication Indy East - Batting Cage Concrete Pad & Strucutre FY23 20,000.00$ PARKLAND Parkland Dedication Harmony Park - North Playground Structure & Surfacing FY24 180,000.00$ PARKLAND Parks Trailer FY23 15,000.00$ Enclosed Trailer GF Parks Park Common Areas Security Lighting FY23 14,000.00$ Update to LED / Paint Poles GF Parks Tennis Court Surfacing FY23 11,000.00$ Pending Pickle Ball Court GF Parks Basketball Court Surfacing FY23 4,000.00$ Faded and chipping GF Parks Entry Arch and Picnic Shelter - Paint FY23 3,000.00$ Repaint GF Parks Concession Building - Exterior Paint FY23 4,000.00$ Repaint GF Parks Concession Building - Interior Lighting FY23 3,000.00$ LED Retrofit GF Parks Concession Building - Exterior Paint FY23 3,500.00$ Fading GF Parks 4002 - 2010 Ford F-250 FY23 50,000.00$ Replacement GF Parks 2012 Toro 36" GrandStand / Model # 74535 FY23 8,000.00$ Replacement GF Parks 2001 Toro ReelMaster 3100D / Model # 03200 FY23 35,000.00$ Replacement GF Parks 3 trailers FY23 17,000.00$ Replacement GF Parks Gazebo Structure Painting FY24 3,000.00$ GF Parks Concession Stand & Restroom Exterior Paint FY24 4,000.00$ GF Parks Concession Stand Doors (Rollup and Standard)FY24 5,000.00$ GF Parks Concession Stand Fixtures and Shelving FY24 3,500.00$ Bad Condition - Damaged and Faded GF Parks Storage Building Exterior Paint FY24 3,000.00$ GF Parks Concession Area Fixtures and Shelving FY24 3,000.00$ GF Parks Restroom Fixtures and Partitions FY24 10,000.00$ Damaged components GF Parks 4003 - 2013 Ford F-250 FY24 38,000.00$ Replacement GF Parks 2016 Toro 36" GrandStand / Model # 74535 FY24 8,000.00$ Replacement GF Parks 2014 Toro 60" Z-Master Mower / Model # 74915 FY24 13,000.00$ Replacement GF Parks 2013 Lesco Spreader / Subaru EA190V FY24 5,500.00$ Replacement GF Parks 2013 Lesco Spreader / Subaru EA190V FY24 5,500.00$ Replacement GF Parks 2008 John Deere 3520 Tractor FY24 41,000.00$ Replacement GF Parks Tennis Court Windscreens FY25 3,500.00$ GF Parks Bocce Court Lighting and Electrical FY25 5,000.00$ Update to LED / Paint Poles GF Parks Basketball Court Lighting FY25 5,000.00$ Update to LED / Paint Poles GF Parks North Playground Shade Structure / Cover FY25 9,000.00$ Match scheme / paint struct.GF Parks Restroom Lighting FY25 3,000.00$ LED Retrofit GF Parks Wrought Iron Fencing - Paint FY25 6,500.00$ GF Parks Field 1 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF Parks Field 2 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF Parks Field 3 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF Parks Field 4 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF Parks Baseball Field Bleachers and Players Benches FY25 5,000.00$ Match Scheme and repairs GF Parks 4001 - 2017 Ford F-150 FY25 28,000.00$ Replacement GF Parks 2015 Toro 60" Z-Master Mower / Model # 74915 FY25 13,000.00$ Replacement GF Parks 2018 Toro Reel Master 3100-D / Model # 03170 FY25 35,000.00$ Replacement GF Parks 2017 Toro Sand Pro 3040 / Model # 08703 FY25 24,000.00$ Replacement GF Parks Restrooms Fixtures and Partitions FY26 10,000.00$ Bad Condition - Damaged and Faded GF Parks Soccer Fields Fencing - Paint FY26 3,500.00$ GF Parks Concession Building - Concession Area Fixtures and Shelving FY26 400.00$ GF Parks Restroom Fixtures and Partitions FY26 10,000.00$ GF Parks Baseball Field Bleachers and Players Benches FY26 10,000.00$ GF Parks 4010 - 2017 Ford F-250 FY26 38,000.00$ Replacement GF Parks 2018 Toro 36" GrandStand / Model # 74534 FY26 8,000.00$ Replacement GF Parks 2016 Toro 60" Z-Master Mower / Model # 74915 FY26 13,000.00$ Replacement GF Parks 2018 Toro Wokman HDX (Diesel) / Model # 07365 FY26 30,000.00$ Replacement GF Parks 2018 Toro Sand Pro 3040 / Model # 08703 FY26 24,000.00$ Replacement GF Police Replace officers leather gear: $300 per officer FY23 10,000.00$ CCPD Police Body camera replacement plan, 25 units This includes the Code enforcement and Building inspector cameras FY23 25,000.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY23 12,000.00$ CCPD Police Unit 1800 (P) Ford FY23 60,000.00$ CCPD Police Unit 1600 (P) Ford FY23 60,000.00$ CCPD Police Unit 1202 (A) Chevrolet FY23 60,000.00$ CCPD Police Handheld Fingerprint scanners (2)FY23 3,500.00$ CCPD Police K-9 Drug Dog FY24 25,000.00$ CCPD Police Unit 1801(A) Ford FY24 50,000.00$ CCPD 55 FY23 Approved Budget Dept Description Replacement Year Amount Notes Funding Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY24 12,000.00$ CCPD Police Replace the PD trailers:FY24 15,000.00$ CCPD Police Handheld Radar units replacement plan, 4 units FY24 2,500.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY24 12,000.00$ CCPD Police Unit 2021 (P) Chevrolet FY24 50,000.00$ CCPD Police Unit 2000 (P) Chevrolet FY24 50,000.00$ CCPD Police Police Bikes (5)FY24 8,000.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY25 12,000.00$ CCPD Police Handheld Radar units replacement plan, 4 units FY25 2,500.00$ CCPD Police Police Portable Radio replacement program: Portable radios 8 year program, approximately 7 per year for a total of 21 FY25 40,000.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY25 12,000.00$ CCPD Police Unit 2022 (P) Chevrolet FY25 55,000.00$ CCPD Police Unit 1900 (A) Command vehicle: Chevrolet FY25 50,000.00$ CCPD Police Unit 1702 (A) COP vehicle: Ford FY25 30,000.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY26 12,000.00$ CCPD Police Police Portable Radio replacement program: Portable radios 8 year program, approximately 7 per year for a total of 21 FY26 40,000.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY26 12,000.00$ CCPD Police Unit 1701 (A) Police Pickup: GMC FY26 50,000.00$ CCPD Recreation Deck furniture: Combined total of the following 4 items FY23 11,786.00$ GF Recreation Tables - price is per table; 3 tables total FY23 Poor- most are stained. Several are uneven and weathered.GF Recreation Dining Chairs - price per chair; 14 chairs total FY23 Fair - many need re-strapping GF Recreation Lounge Chairs - price per chair; 11 chairs total FY23 Fair - many need re-strapping GF Recreation Chaise Lounges - price per chair; 30 chairs total FY23 Fair - many need re-strapping GF Recreation Pool Chair Lift FY23 7,000.00$ Good GF Recreation Mushroom Waterfall FY23 7,000.00$ Good - could use re-painting GF Recreation Pulsar 45 feeder (splash pad)FY23 6,843.00$ Good – recently replaced solenoid and tubing GF Recreation Pulsar 45 feeder (wading pool)FY23 6,843.00$ Good GF Recreation Pulsar 140 feeder (comp pool)FY23 7,745.00$ Good GF Recreation Splash Pad Features - clean and refinsh FY23 45,000.00$ Fair – need epoxy refinishing. Some need re-bolting to ground or spray features.GF Recreation 2009 Wacker Neuson Generator / Model # G70 FY23 55,000.00$ GF Recreation Replace perimeter competition pool grating FY24 39,323.88$ Currently in budget GF Recreation Shade structures: Combined total of the following 2 items FY24 14,399.00$ GF Recreation Rectangular- price each (3 total)FY24 2,300.00$ GF Recreation Umbrellas- price each (3 total)FY24 2,500.00$ GF Recreation Wading pool sand filter FY24 9,800.00$ Good- needs media replacement GF Recreation Competition pool sand filters (same as splash pad)FY24 14,700.00$ Good – needs media replacement GF Recreation Splash pad sand filters (same as competition pool)FY24 14,700.00$ National no longer manufactures filters.GF Recreation Shade structures: Combined total of the following 2 items FY24 13,199.00$ GF Recreation Rectangular- price per unit (3 total)FY24 2,300.00$ Good GF Recreation Triangular- price per unit (5 total)FY24 2,100.00$ Good GF Recreation Deck Furniture: combined total of the following 3 items FY24 16,742.00$ GF Recreation Picnic Tables - price per table; 5 tables total FY24 810.00$ Good GF Recreation Lounge Chairs - price per chair; 18 chairs total FY24 147.01$ Fair - many need re-strapping GF Recreation Chaise Lounges - price per chair; 40 chairs total FY24 263.38$ Fair - many need re-strapping GF Recreation Slide Mats - 7 mats total FY24 10,000.00$ Fair - 3 of 7 need replacing GF Recreation Splash Pad Feature - Treasure Island FY25 276,108.00$ Poor - needs repairs to underlying plumbing. Fiberglass repairs and paint matching completed June 2020 GF Recreation Parking Lot Lights FY26 16,095.00$ Good GF Recreation Pool Lights FY26 5,365.00$ Good GF Recreation Pavillion Structure FY26 9,524.00$ GF Recreation Slide FY26 47,935.00$ Good GF Recreation UV light sanitizer system FY26 25,000.00$ Poor- needs replacement and servicing GF Trophy Club Park Picnic Tables (17)FY23 5,000.00$ Match Scheme and replace damaged TCP Trophy Club Park Pavilions (12)FY23 21,000.00$ Faded- needs painting and repairs TCP Trophy Club Park Annual MotoX track Maintenance - Equipment FY23 4,000.00$ Equipment Rental - Loader, roller, tiller TCP Trophy Club Park Annual MotoX track Maintenance - Materials FY23 5,500.00$ Materials - Clay, sand, topsoil TCP Trophy Club Park Annual MotoX track Maintenance - Labor FY23 3,000.00$ Labor TCP Trophy Club Park TCP - 2014 Bobcat T650-M FY23 60,000.00$ TCP Trophy Club Park VenTek Machine & Gate FY24 50,000.00$ TCP Trophy Club Park Picnic Tables (17)FY24 5,000.00$ Match Scheme and replace damaged TCP Trophy Club Park Annual MotoX track Maintenance - Equipment FY24 4,000.00$ Equipment Rental - Loader, roller, tiller TCP Trophy Club Park Annual MotoX track Maintenance - Materials FY24 5,500.00$ Materials - Clay, sand, topsoil TCP Trophy Club Park Annual MotoX track Maintenance - Labor FY24 3,000.00$ Labor TCP Trophy Club Park Restrooms FY25 100,000.00$ Add 2nd location TCP Trophy Club Park Picnic Tables (17)FY25 5,000.00$ Match Scheme and replace damaged TCP Trophy Club Park Annual MotoX track Maintenance - Equipment FY25 4,000.00$ Equipment Rental - Loader, roller, tiller TCP Trophy Club Park Annual MotoX track Maintenance - Materials FY25 5,500.00$ Materials - Clay, sand, topsoil TCP Trophy Club Park Annual MotoX track Maintenance - Labor FY25 3,000.00$ Labor TCP Trophy Club Park Storage Shed FY26 5,000.00$ Replacement TCP Trophy Club Park Security Cameras (2)FY26 8,000.00$ Replacement TCP Trophy Club Park Annual MotoX track Maintenance - Equipment FY26 4,000.00$ Equipment Rental - Loader, roller, tiller TCP Trophy Club Park Annual MotoX track Maintenance - Materials FY26 5,500.00$ Materials - Clay, sand, topsoil TCP Trophy Club Park Annual MotoX track Maintenance - Labor FY26 3,000.00$ Labor TCP Trophy Club Park TCP Camera Replacment FY23 7,000.00$ TCP Trophy Club Park Opticom for TCP FY23 5,000.00$ TCP Recreation Swimming Pool Project Year 1 FY23 2,000,000.00$ CIP Recreation Swimming Pool Project Year 2 FY24 1,000,000.00$ CIP 6,677,280.27$ -$ 56 FY23 Approved Budget 2022 Tax Rate Calculation Notice Taxing Unit Name: _____________________________ Attached are the following documents: No New Revenue and Voter Approval Tax Rate Worksheets Notice of Tax Rates (required to be posted on taxing unit website) Approving Rates: Section 8 on worksheet shows the following rates No New Revenue Rate Voter Approval Rate Di Minimis Rate (if applicable) Please review these documents carefully and notify our office of any changes that need to be made. If any changes are made, our office will send out new documents including the revisions. Once you are satisfied that the calculation is correct, please sign this document stating that you approve the calculation worksheet that is attached to this document. Proposed M&O_______________ (Maintenance & Operation Rate) Proposed I&S_________________ (Interest & Sinking or Debt Rate) (proposed I&S rate must match line 48 on worksheet) Proposed Total Rate___________ As a representative of _______________________, I approve the Tax Rate Calculation and have provided the proposed tax rate for the taxing entity listed above. _______________________________ Printed name ________________________________ ____________ Signature Date 57 FY23 Approved Budget Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax 50-856 • 5-22/9 Form 50-8562022 Tax Rate Calculation WorksheetTaxing Units Other Than School Districts or Water Districts ____________________________________________________________________________ ________________________________ Taxing Unit Name Phone (area code and number) ____________________________________________________________________________ ________________________________ Taxing Unit’s Address, City, State, ZIP Code Taxing Unit’s Website Address GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable. School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements. Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. SECTION 1: No-New-Revenue Tax Rate The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together. Line No-New-Revenue Tax Rate Worksheet Amount/Rate 1. 2021 total taxable value. Enter the amount of 2021 taxable value on the 2021 tax roll today. Include any adjustments since last year’s certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceil- ings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1 $ _____________ 2.2021 tax ceilings. Counties, cities and junior college districts. Enter 2021 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________ 3.Preliminary 2021 adjusted taxable value. Subtract Line 2 from Line 1.$ _____________ 4.2021 total adopted tax rate.$ __________/$100 5. A. Original 2021 ARB values:............................................................................ $ _____________ B.2021 values resulting from final court decisions:..................................................... - $ _____________ C.2021 value loss. Subtract B from A.3 $ _____________ 6. A. 2021 ARB certified value: ............................................................................ $ _____________ B.2021 disputed value:................................................................................. - $ _____________ C.2021 undisputed value. Subtract B from A. 4 $ _____________ 7.2021 Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________ 2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value. 2021 taxable value subject to an appeal under Chapter 42, as of July 25. 1 Tex. Tax Code § 26.012(14) 2 Tex. Tax Code § 26.012(14) 3 Tex. Tax Code § 26.012(13) 4 Tex. Tax Code § 26.012(13) TOWN OF TROPHY CLUB 2,398,772,984 404,792,332 1,993,980,652 0.445000 49,933,372 43,863,168 6,070,204 11,214,061 2,242,812 8,971,249 15,041,453 58 FY23 Approved Budget 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line No-New-Revenue Tax Rate Worksheet Amount/Rate 8.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________ 9.2021 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2021. Enter the 2021 value of property in deannexed territory. 5 $ _____________ 10. A. Absolute exemptions. Use 2021 market value: ......................................................... $ _____________ B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption times 2021 value:...................................................................................... + $ _____________ C. Value loss. Add A and B. 6 $ _____________ 11. A. 2021 market value:................................................................................... $ _____________ B.2022 productivity or special appraised value:........................................................ - $ _____________ C. Value loss. Subtract B from A. 7 $ _____________ 12.Total adjustments for lost value. Add Lines 9, 10C and 11C.$ _____________ 13.2021 captured value of property in a TIF. Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which 2021 taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised value in line 18D, enter 0.$ _____________ 14.2021 total value. Subtract Line 12 and Line 13 from Line 8.$ _____________ 15.Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________ 16.Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2021. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. 9 $ _____________ 17.Adjusted 2021 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________ 18. A. Certified values:...................................................................................... $ _____________ B.Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________ C. Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property:........... - $ _____________ D. Tax increment financing: Deduct the 2022 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2022 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 23 below. 12 .................... - $ _____________ E. Total 2022 value. Add A and B, then subtract C and D.$ _____________ 2021 taxable value lost because property first qualified for an exemption in 2022. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods- in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2022 does not create a new exemption or reduce taxable value. 2021 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/ scenic appraisal or public access airport special appraisal in 2022. Use only properties that qualified in 2022 for the first time; do not use properties that qualified in 2021. Total 2022 taxable value on the 2022 certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners age 65 or older or disabled. 11 5 Tex. Tax Code § 26.012(15) 6 Tex. Tax Code § 26.012(15) 7 Tex. Tax Code § 26.012(15) 8 Tex. Tax Code § 26.03(c) 9 Tex. Tax Code § 26.012(13) 10 Tex. Tax Code § 26.012(13) 11 Tex. Tax Code § 26.012, 26.04(c-2) 12 Tex. Tax Code § 26.03(c) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2 2,009,022,105 0 571,310 3,080,559 3,651,869 0 0 0 3,651,869 20,435,925 1,984,934,311 8,832,957 21,619 8,854,576 2,447,918,240 0 26,659,168 2,421,259,072 59 FY23 Approved Budget 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 20.2022 tax ceilings. Counties, cities and junior colleges enter 2022 total taxable value of homesteads with tax ceilings. These include the home- steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or a prior year for homeowners age 65 or older or disabled, use this step.16 $ _____________ 21.2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________ 22.Total 2022 taxable value of properties in territory annexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022 value of property in territory annexed. 18 $ _____________ 23. Total 2022 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to exist-ing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, 2021 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2022. 19 $ _____________ 24.Total adjustments to the 2022 taxable value. Add Lines 22 and 23.$ _____________ 25.Adjusted 2022 taxable value. Subtract Line 24 from Line 21.$ _____________ 26.2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20 $ __________/$100 27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2022 county NNR tax rate. 21 $ __________/$100 Line No-New-Revenue Tax Rate Worksheet Amount/Rate 19. A.2022 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value under protest. 14.................................................... $ _____________ B. 2022 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value of property not on the certified roll. 15 .............................. + $ _____________ C. Total value under protest or not certified. Add A and B.$ _____________ Total value of properties under protest or not included on certified appraisal roll. 13 Line Voter-Approval Tax Rate Worksheet Amount/Rate 28.2021 M&O tax rate. Enter the 2021 M&O tax rate.$ __________/$100 29.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.$ _____________ SECTION 2: Voter-Approval Tax Rate The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split into two separate rates: 1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. 13 Tex. Tax Code § 26.01(c) and (d) 14 Tex. Tax Code § 26.01(c) 15 Tex. Tax Code § 26.01(d) 16 Tex. Tax Code § 26.012(6)(B) 17 Tex. Tax Code § 26.012(6) 18 Tex. Tax Code § 26.012(17) 19 Tex. Tax Code § 26.012(17) 20 Tex. Tax Code § 26.04(c) 21 Tex. Tax Code § 26.04(d) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3 231,126,126 854,136 231,980,262 473,342,479 2,179,896,855 0 12,740,539 12,740,539 2,167,156,316 0.408580 0.335000 2,009,022,105 60 FY23 Approved Budget 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate 30. Total 2021 M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ _____________ 31. A.M&O taxes refunded for years preceding tax year 2021. Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. .............. + $ _____________ B. 2021 taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2022 captured appraised value in Line 18D, enter 0....................................................................................... – $ _____________ C.2021 transferred function. If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function will subtract this amount in D below. The taxing unit receiving the function will add this amount in D below. Other taxing units enter 0. .................................................................... +/- $ _____________ D. 2021 M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if discontinuing function and add if receiving function..................................................... $ _____________ E.Add Line 30 to 31D.$ _____________ 32. Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 33. 2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100 34. A.2022 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________ B.2021 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies................. – $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 35. A.2022 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose. ... ..... $ _____________ B. 2021 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2020 and ending on June 30, 2021, less any state assistance received for the same purpose................................................................................... – $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 Adjusted 2021 levy for calculating NNR M&O rate. Rate adjustment for state criminal justice mandate. 23 Rate adjustment for indigent health care expenditures. 24 22 [Reserved for expansion] 23 Tex. Tax Code § 26.044 24 Tex. Tax Code § 26.0441 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4 6,730,224 16,292 43,705 0 -27,413 6,702,811 2,167,156,316 0.309290 0 0 0 0 0 0 0 0 61 FY23 Approved Budget 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate 36.Rate adjustment for county indigent defense compensation. 25 A.2022 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2021 and ending on June 30, 2022, less any state grants received by the county for the same purpose . . . . . . . . . . . . . . . . . . B. 2021 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2020 and ending onJune 30, 2021, less any state grants received by the county for the same purpose. . . . . . . . . . . . . . C. Subtract B from A and divide by Line 32 and multiply by $100............................................ D.Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................ $ _____________ $ _____________ $ __________/$100 $ __________/$100 E.Enter the lesser of C and D. If not applicable, enter 0.$ __________/$100 37.Rate adjustment for county hospital expenditures. 26 A.2022 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2021 and ending on June 30, 2022. .............................................................................. $ _____________ B. 2021 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2020 and ending on June 30, 2021. .............................................................................. $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D.Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100 E.Enter the lesser of C and D, if applicable. If not applicable, enter 0.$ __________/$100 40. A.Enter the amount of additional sales tax collected and spent on M&O expenses in 2021, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent ...................................................................................... $ _____________ B.Divide Line 40A by Line 32 and multiply by $100 ........................................................ $ __________/$100 C. Add Line 40B to Line 39.$ __________/$100 39.Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100 38. A.Amount appropriated for public safety in 2021. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _____________ B. Expenditures for public safety in 2021. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year .................................................................. $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100 ........................................... $ __________/$100 D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 41.2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.$ __________/$100 Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code 26.0444 for more information. Adjustment for 2021 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent addi- tional sales tax on M&O expenses in 2021 should complete this line. These entities will deduct the sales tax gain rate for 2022 in Section 3. Other taxing units, enter zero. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08. - or - Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035. 25 Tex. Tax Code § 26.0442 26 Tex. Tax Code § 26.0443 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.309290 0 0 0.309290 0.320115 62 FY23 Approved Budget 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate D41. Disaster Line 41 (D41): 2022 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 If the taxing unit does not qualify, do not complete Disaster Line 41 (Line D41).$ __________/$100 42. A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. 28 Enter debt amount .................................................................................... $ _____________ B.Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________ C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________ D.Subtract amount paid from other resources ............................................................ – $ _____________ E.Adjusted debt. Subtract B, C and D from A.$ _____________ 43. Certified 2021 excess debt collections. Enter the amount certified by the collector. 29 $ _____________ 44. Adjusted 2022 debt. Subtract Line 43 from Line 42E.$ _____________ 45. A. Enter the 2022 anticipated collection rate certified by the collector. 30 .................................... ____________% B.Enter the 2021 actual collection rate. ................................................................... ____________% C. Enter the 2020 actual collection rate. ................................................................... ____________% D.Enter the 2019 actual collection rate. ................................................................... ____________% E.If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater than 100%. 31 ____________% 46. 2022 debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________ 47. 2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 48. 2022 debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100 49. 2022 voter-approval tax rate. Add Lines 41 and 48.$ __________/$100 D49. Disaster Line 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41. Add Line D41 and 48.$ __________/$100 1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred, or 2) the third tax year after the tax year in which the disaster occurred Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid on debts that: (1) are paid by property taxes, (2) are secured by property taxes, (3) are scheduled for payment over a period longer than one year, and (4) are not classified in the taxing unit’s budget as M&O expenses. 2022 anticipated collection rate. 27 Tex. Tax Code § 26.042(a) 28 Tex. Tax Code § 26.012(7) 29 Tex. Tax Code § 26.012(10) and 26.04(b) 30 Tex. Tax Code § 26.04(b) 31 Tex. Tax Code §§ 26.04(h), (h-1) and (h-2) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6 0 2,547,193 0 0 0 2,547,193 371,666 2,175,527 100.00 99.50 98.90 99.90 100.00 2,175,527 2,179,896,855 0.099799 0.419914 63 FY23 Approved Budget 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate 50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval tax rate.$ __________/$100 Line Additional Sales and Use Tax Worksheet Amount/Rate 51. Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2021, enter 0.$ _____________ 52.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti- mated sales tax revenue. 33 $ _____________ 53.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 54.Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$ __________/$100 55.2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$ __________/$100 56.2022 NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if you adopted the additional sales tax before November 2021.$ __________/$100 57.2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable, of the Voter-Approval Tax Rate Worksheet.$ __________/$100 58.2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$ __________/$100 Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate 59.Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38 $ _____________ 60.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 61.Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$ __________/$100 62.2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$ __________/$100 SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the additional sales tax. Taxing units that adopted the sales tax in November 2021 or in May 2022. Multiply the amount on Line 51 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. 34 - or - Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution. 32 Tex. Tax Code § 26.041(d) 33 Tex. Tax Code § 26.041(i) 34 Tex. Tax Code § 26.041(d) 35 Tex. Tax Code § 26.04(c) 36 Tex. Tax Code § 26.04(c) 37 Tex. Tax Code § 26.045(d) 38 Tex. Tax Code § 26.045(i) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7 0.419914 0.419914 0 2,179,896,855 0 0.419914 0 0 0 2,179,896,855 0 0.408580 0.408580 64 FY23 Approved Budget 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate Line Unused Increment Rate Worksheet Amount/Rate 63. 2021 unused increment rate. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. If the number is less than zero, enter zero.$ __________/$100 64.2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If the number is less than zero, enter zero. $ __________/$100 65.2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$ __________/$100 66.2022 unused increment rate. Add Lines 63, 64 and 65.$ __________/$100 67.2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).$ __________/$100 Line De Minimis Rate Worksheet Amount/Rate 68. Adjusted 2022 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ __________/$100 69.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 70.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$ __________/$100 71.2022 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100 72.De minimis rate. Add Lines 68, 70 and 71.$ __________/$100 The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years. 39 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero. The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios: • a tax year before 2020; 40 • a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 or • after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code Section 120.002(a) without the required voter approval. 42 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 43 SECTION 6: De Minimis Rate The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 44 This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45 SECTION 7: Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.46 Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 47 This section will apply to a taxing unit other than a special taxing unit that: • directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and • the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago. 39 Tex. Tax Code § 26.013(a) 40 Tex. Tax Code § 26.013(c) 41 Tex. Tax Code §§ 26.0501(a) and (c) 42 Tex. Local Gov’t Code § 120.007(d), effective Jan. 1, 2022 43 Tex. Tax Code § 26.063(a)(1) 44 Tex. Tax Code § 26.012(8-a) 45 Tex. Tax Code § 26.063(a)(1) 46 Tex. Tax Code §26.042(b) 47 Tex. Tax Code §26.042(f) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8 0.006606 0.020157 0 0.026763 0.446677 0.309290 2,179,896,855 0.022936 0.099799 0.432025 65 FY23 Approved Budget 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate without holding an election in the prior year. Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2). Line Emergency Revenue Rate Worksheet Amount/Rate 73.2021 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100 75.Increase in 2021 tax rate due to disaster. Subtract Line 74 from Line 73.$ __________/$100 76.Adjusted 2021 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 77.Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.$ _____________ 78.Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 79.Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 $ __________/$100 80.2022 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67 (taxing units with the unused increment rate).$ __________/$100 74. $ __________/$100 Adjusted 2021 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line. If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2021 worksheet due to a disaster, enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49. - or - If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in 2021, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter-approval tax rate the taxing unit would have calculated in 2021 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the year(s) following the disaster. 48 Enter the final adjusted 2021 voter-approval tax rate from the worksheet. - or - If the taxing unit adopted a tax rate above the 2021 voter-approval tax rate without calculating a disaster tax rate or holding an election due to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet. SECTION 8: Total Tax Rate Indicate the applicable total tax rates as calculated above. No-new-revenue tax rate. ................................................................................................................$ __________/$100 As applicable, enter the 2022 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax). Indicate the line number used: ______ Vot over-appr al tax rate ...................................................................................................................$ __________/$100 As applicable, enter the 2022 voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue). Indicate the line number used: ______ De minimis rate...........................................................................................................................$ __________/$100 If applicable, enter the 2022 de minimis rate from Line 72. SECTION 9: Taxing Unit Representative Name and Signature Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified estimate of taxable value, in accordance with requirements in Tax Code. 50 ____________________________________________________________ Printed Name of Taxing Unit Representative ____________________________________________________________ ________________________________________ Taxing Unit Representative Date 48 Tex. Tax Code §26.042(c) 49 Tex. Tax Code §26.042(b) 50 Tex. Tax Code §§ 26.04(c-2) and (d-2) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9 0.408580 0.446677 0.432025 0.445000 1,984,934,311 0 0.445000 8,832,957 2,167,156,316 0 0.446677 26 80 66 FY23 Approved Budget Notice about 2022 Tax Rates Property tax rates in TOWN OF TROPHY CLUB. This notice concerns the 2022 property tax rates for TOWN OF TROPHY CLUB. This notice provides information about two tax rates used in adopting the current tax year's tax rate. The no- new-revenue tax rate would Impose the same amount of taxes as last year if you compare properties taxed in both years. In most cases, the voter-approval tax rate is the highest tax rate a taxing unit can adopt without holding an election. In each case, these rates are calculated by dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per $100 of property value. This year's no-new-revenue tax rate $0.408580/$100 This year's voter-approval tax rate $0.446677/$100 To see the full calculations, please visit 1505 E. McKinney Street Denton, TX 76209 for a copy of the Tax Rate Calculation Worksheet. Unencumbered Fund Balances The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal year. These balances are not encumbered by corresponding debt obligation. Type of Fund Balance GENERAL FUND 5,800,000 DEBT SERVICE FUND 94,000 Current Year Debt Service The following amounts are for long-term debts that are secured by property taxes. These amounts will be paid from upcoming property tax revenues (or additional sales tax revenues, if applicable). Description of Debt Principal or Contract Payment to be Paid from Property Taxes Interest to be Paid from Property Taxes Other Amounts to be Paid Total Payment CO SERIES 2004 33,000 3,230 0 36,230 CO SERIES 2013 265,000 26,468 0 291,468 CO SERIES 2014 120,000 55,637 0 175,637 GO REFUNDING SERIES 2015 235,000 15,696 0 250,696 GO SERIES 2016 230,000 97,325 0 327,325 CO SERIES 2016 195,000 84,806 0 279,806 CO SERIES 2017 165,000 88,675 0 253,675 GO REFUNDING SERIES 2020 240,000 23,606 0 263,606 CO SERIES 2021 575,000 93,750 0 668,750 0 0 0 0 0 0 0 0 Total required for 2022 debt service $2,547,193 - Amount (if any) paid from funds listed in unencumbered funds $0 - Amount (if any) paid from other resources $0 - Excess collections last year $371,666 = Total to be paid from taxes in 2022 $2,175,527 + Amount added in anticipation that the unit will collect only 100.00% of its taxes in 2022 $0 = Total debt levy $2,175,527 This notice contains a summary of actual no-new-revenue and voter-approval calculations as certified by Michelle French, Denton County Tax Assessor/Collector on 07/29/2022 . Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information about proposed tax rates and scheduled public hearings of each entity that taxes your property. 67 FY23 Approved Budget The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state. 68 FY23 Approved Budget