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Fiscal Year 2021-2022ANNUAL BUDGET REPORT FY 2022 TOWN OF TROPHY CLUB FINANCIAL PLAN FISCAL YEAR PREPARED BY APPROVED TWENTY TWENTY TWO FINANCE DEPARTMENT Town of Trophy Club Tax Rates FY2021 FY2022 Property Tax Rate $0.446442/$100 $0.445000/$100 No‐New‐Revenue Tax Rate $0.453382/$100 $0.437943/$100 No‐New‐Revenue Maintenance and Operations Tax Rate $0.344541/$100 $0.330055/$100 Voter Approval Tax Rate $0.466599/$100 $0.471763/$100 Debt Rate $0.11/$100 $0.11/$100 Total Amount of Municipal Debt Obligations 19,464,000$        20,736,000$         Record Vote on Adopted Budget Yes No Mayor Alicia Fleury X Mayor Pro Tem Greg Lamont X Council Member Greg Wilson X Council Member Dennis Sheridan X Council Member Karl Monger X Council Member Michael Geraci X Council Member Philip Shoffner X Record Vote on Adopted Tax Rate Yes No Mayor Alicia Fleury X Mayor Pro Tem Greg Lamont X Vacant Council Member Dennis Sheridan X Council Member Karl Monger X Vacant Council Member Philip Shoffner X This budget will raise more total property taxes than last year's budget by $403,823 or 4.8%, and of that amount $268,377 is the tax revenue raised from new property added to the roll this year. 1 FY22 Approved Budget Mayor Fleury and Members of the Town Council,  On behalf of the entire Town’s staff, I am pleased to present the Town of Trophy Club FY2022 budget.   This budget document is the collective efforts of all departments to meet the clear vision for our  community as laid out by Town Council and our citizens as reflected in our 2021 Citizens’ Survey.  Our  citizens have spoken and we have responded by maintaining the high level of service that they have  come to know and expect while holding our current tax rate steady enabling us to focus on the long‐ term health and stability of our Town’s economic position.    At our last Council Retreat the following objectives were agreed upon by Council and given to staff to  implement over the next several years.  The objective that have been accomplished have been lined  through and staff is still working towards the implementation of the remaining items which is reflected  in the FY2022 Budget.  1.Develop a MUD consolidation plan 2.Address drainage issues throughout Town 3.Provide more opportunities for citizens and contractors to obtain their needs online 4.Remove Council Liaison Positions 5.Facilitate a Citizens’ Survey 6.Provide a long‐term strategic plan 7.Ensure the safety of our citizens by providing competitive salaries for our Fire and Police Departments 8.Form residents ad hoc committees to research feasibility of increased mobility throughout Town 9.Increase the beautification of our Town by adding entryway monumentation 10.Determine the need for and develop an action plan to improve pickle ball amenities 11.Develop a plan to alleviate traffic issues when the 144/377 interchange is constructed 12.Determine the feasibility of construction and operation of a Community Center I am proud to say that the current economic position of the Town is strong with end of year projections  of unassigned reserve fund balance reaching $6.7 million or 59% of our annual operating expenses.   Trophy Club has a AA+ bond rating allowing the Town to receive favorable interest rates on future bond  purchases which allows us the opportunity 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”.  The proposed budget includes total revenues of $12,292,408 which includes an increase  in sales tax of approximately 16% over sales tax collected the previous year.  Next year we are  estimating to collect $1,250,000 in sales tax.  This is exciting news but must be balanced with the  knowledge that sales tax only provides 10% of our total revenues.  Total expenditures, excluding capital  2 FY22 Approved Budget replacement, are $12,079,026.  Capital expenditures total $902,040 and include funds for the  replacement of a fire engine, 3 patrol vehicles, obsolete hand held radios for the Police Department and  the replacement of playground equipment at our Independence Park East.  Capital purchases also  include the replacement of smaller capital purchases as presented in the Town’s Capital Replacement  Plan.     We are excited about the upcoming year for Trophy Club as we continue to see new businesses fill  Trophy Club Town Center, the development of our remaining residential properties and the possibilities  that come with the future development of the Trophy Wood District.  The additions of HG SPLY CO,  Anamia’s Tex Mex, The Trophy Table, Starwood Café, and Blue 22 Sports Grill are making Trophy Club a  dining destination in our area that will only strengthen our growing sales tax revenues into the future.    The future for Trophy Club is bright and your staff will continue to remain fiscally responsible, while  seeking out and delivering on the desires of our elected officials and our citizens.  Future budgets will  continue to become more and more streamlined being mindful that we will achieve buildout within the  next 3‐5 years.  Thank you for putting your support and trust in me as Town Manager and our staff as we  continually strive for continual improvements in service delivery keeping Trophy Club “A Great Place To  Call Home”.  Wade L. Carroll  3 FY22 Approved Budget BUDGET CALENDAR IMPORTANT DATES JANUARY FEBRUARY APRIL 28 SMTWT FS SMTWT FS Budget Kick‐Off 12 123456 3456789 78910111213 10 11 12 13 14 15 16 14 15 16 17 18 19 20 MAY 14 17 18 19 20 21 22 23 21 22 23 24 25 26 27 Preliminary Tax Roll 24 25 26 27 28 29 30 28 MAY 28 31 submissions back from Departments MARCH APRIL JUNE 2‐4 SMTWT FS SMTWT FS Meetings with Budget Sub‐Committee 123456 123 JUNE 14‐30 78910111213 45678910 Meetings with Departments 14 15 16 17 18 19 20 11 12 13 14 15 16 17 21 22 23 24 25 26 27 18 19 20 21 22 23 24 28 29 30 31 25 26 27 28 29 30 JULY  Meetings with Council and Staff JULY 20 ‐ 23 MAY JUNE Budget Sub‐Committee Meeting SMTWT FS SMTWT FS JULY 23 1 12345 Submission of Appraisal Rolls, Certify anticipated collection rate 2345678 6789101112 JULY 27 9 101112131415 13141516171819 Joint ILA Meeting 16 17 18 19 20 21 22 20 21 22 23 24 25 26 Adoption of CCPD Budget 23 24 25 26 27 28 29 27 28 29 30 Adoption of EDC Budget 30 31 AUGUST 6 JULY AUGUST File Proposed Budget with Municipal Clerk SMTWT FS SMTWT FS Designated officer or employee must submit tax rates to Town council 123 1234567 45678910 891011121314 AUGUST 10 11 12 13 14 15 16 17 15 16 17 18 19 20 21 Present FY22 Proposed Budget to Council 18 19 20 21 22 23 24 22 23 24 25 26 27 28 Setting proposed tax rate 25 26 27 28 29 30 31 29 30 31 AUGUST 24 Public hearing of the Budget Ordinance  SEPTEMBER OCTOBER Vote on Budget Ordinance SMTWT FS SMTWT FS Presentation of the Infrastructure Service and Assessment Plan for the PID 1234 12 567891011 3456789 SEPTEMBER 13 12 13 14 15 16 17 18 10 11 12 13 14 15 16 Public hearing of the Tax Rate Ordinance 19 20 21 22 23 24 25 17 18 19 20 21 22 23 Vote on Tax Rate Ordinance 26 27 28 29 30 24 25 26 27 28 29 30 Resolution to approve the Tax Roll 31 Accept and Approve Update of the Infrastructure Service and Assessment Plan for the PID Resolution to accept Annual Service and Assessment Plan update for PID NOVEMBER DECEMBER SMTWT FS SMTWT FS 123456 1234 SEPTEMBER 27 78910111213 567891011 Public Hearing for PID SAP ESD 14 15 16 17 18 19 20 12 13 14 15 16 17 18 Adopt PID SAP ESD 21 22 23 24 25 26 27 19 20 21 22 23 24 25 28 29 30 26 27 28 29 30 31 2021 4 FY22 Approved Budget FY22 Tax Rate $0.445000 General Fund Debt Service Fund Capital Projects Fund Capital Equipment Replacement Fund Information Services Replacement Fund Hotel Occupancy Fund Street Maintenance Sales Tax Fund Court Technology Fund Court Security Fund CCPD Fund Recreation Program Fund Parkland Dedication Fund Grants Fund Trophy Club Park Fund Stormwater Drainage Utility Fund EDC 4B Fund TIRZ #1 Total Beginning Fund Balance - FY20 CAFR less FY21 Exp 6,702,518$ 393,054$ 1,567,240$ 7,668$ 178,874$ 1,393,312$ 222,366$ 10,592$ 28,508$ 142,205$ 5,155$ 536,026$ 10,027$ 53,004$ 953,482$ 229,725$ (266,829)$ 12,166,927$ Revenue Property Tax 7,680,000 2,529,857 79,744 10,289,602 Licenses and Permits 165,000 165,000 Franchise Fees 820,000 820,000 Sales Tax 1,311,800 300,000 300,000 653,625 28,050 2,593,475 Fines and Fees 307,090 1,000 5,000 6,000 225,000 438,600 982,690 Intergovernmental (MUD)898,700 898,700 Grants 85,000 85,000 Charges for Service 814,818 814,818 Investment Income 24,000 1,000 5,000 30,000 Miscellaneous Income 186,000 2,500 407,500 4,080 600,080 Contributions - Total Revenue 12,292,408$ 2,532,357$ 1,000$ -$ -$ 412,500$ 300,000$ 1,000$ 5,000$ 300,000$ 6,000$ -$ -$ 225,000$ 438,600$ 657,705$ 107,794$ 17,279,365$ Expenditures General Government 302,607 40,728 343,335 Manager's Office 806,864 806,864 Legal 126,350 126,350 Police 3,050,230 185,000 352,450 3,587,680 Emergency Medical Services 1,389,308 30,500 1,419,808 Fire 1,449,197 321,540 1,770,737 Streets 240,279 237,036 203,050 680,365 Parks 1,547,203 196,000 244,706 1,987,910 Recreation 758,119 44,000 6,000 808,119 Community Events 38,511 160,500 199,011 Community Development 419,112 419,112 Finance 573,158 573,158 Municipal Court 38,140 2,755 1,500 42,395 Human Resources 318,613 318,613 Communications 180,553 180,553 Information Services 669,668 100,000 769,668 Facility Maintenance 373,721 50,000 423,721 Debt Service 3,061,027 408 3,061,435 Capital - Projects 2,300,000 100,000 180,000 2,580,000 Total Expenditures 11,979,026$ 3,061,027$ 2,300,000$ 827,040$ 100,000$ 260,500$ 237,036$ 2,755$ 1,500$ 352,450$ 6,000$ 180,000$ -$ 244,706$ 203,050$ 303,015$ 40,728$ 20,098,833$ Current Revenues to Expenditures 313,382$ (528,669)$ (2,299,000)$ (827,040)$ (100,000)$ 152,000$ 62,964$ (1,755)$ 3,500$ (52,450)$ -$ (180,000)$ -$ (19,706)$ 235,550$ 354,690$ 67,066$ (2,819,468)$ Other Sources (Uses): Debt Issuance 4,500,000 4,500,000 Transfers In 158,500 200,257 827,040 100,000 1,285,797 Excess Current Revenue 313,382 Available for Transfer to Capital 471,882 Transfers Out 927,040 95,000 20,000 1,500 15,000 20,000 (1,078,540) Total Other Sources (Uses)(455,158)$ 200,257$ 4,500,000$ 827,040$ 100,000$ (95,000)$ (20,000)$ -$ (1,500)$ -$ -$ -$ -$ (15,000)$ (20,000)$ -$ -$ 5,020,639$ Net Increase (Decrease)(455,158)$ (328,412)$ 2,201,000$ -$ -$ 57,000$ 42,964$ (1,755)$ 2,000$ (52,450)$ -$ (180,000)$ -$ (34,706)$ 215,550$ 354,690$ 67,066$ 1,887,789$ Ending Fund balance 6,247,360$ 64,642$ 3,768,240$ 7,668$ 178,874$ 1,450,312$ 265,330$ 8,837$ 30,508$ 89,755$ 5,155$ 356,026$ 10,027$ 18,298$ 1,169,032$ 584,415$ (199,763)$ 14,054,716$ PROPRIETARY FUNDS COMPONENT UNITSGOVERNMENTAL FUNDS All Funds Summary - Fiscal Year 2022 5 FY22 Approved Budget TOWN OF TROPHY CLUB 6 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services REVENUE DETAIL FY 2019 ACTUAL FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED PROPERTY TAXES Property Taxes 6,727,512$ 6,991,302$ 7,200,000$ 7,200,000$ 7,660,000$ 7,717,567$ 7,924,883$ Property Taxes/Prior Year 1,396 16,685 10,000 12,000 10,000 10,000 10,000 Property Taxes/P & I 17,671 23,363 10,000 14,000 10,000 10,000 10,000 TOTAL PROPERTY TAXES 6,746,579$ 7,031,351$ 7,220,000$ 7,226,000$ 7,680,000$ 7,737,567$ 7,944,883$ SALES TAXES Mixed Beverage Tax 31,231$ 58,144$ 60,000$ 60,000$ 61,800$ 63,654$ 65,564$ Sales Tax - General 991,889 1,099,939 1,050,000 1,200,000 1,250,000 1,292,500 1,336,445 TOTAL SALES TAXES 1,023,120$ 1,158,083$ 1,110,000$ 1,260,000$ 1,311,800$ 1,356,154$ 1,402,009$ FRANCHISE FEES Electric 456,508$ 481,699$ 485,000$ 485,000$ 485,000$ 489,850$ 494,749$ Gas 101,798 100,490 102,816 114,000 105,000 106,050 107,111 Telecommunications 46,188 31,663 50,000 25,000 25,000 25,000 25,000 Cable 150,705 83,532 75,000 55,000 55,000 55,000 55,000 Refuse 156,538 153,159 140,000 150,000 150,000 150,000 150,000 TOTAL FRANCHISE FEES 911,738$ 850,543$ 852,816$ 829,000$ 820,000$ 825,900$ 831,859$ LICENSES AND PERMITS Building Permits 283,184$ 249,745$ 75,000$ 50,000$ 35,000$ 35,000$ 35,000$ Fire Permits/Sprinkler 57,841 47,977 35,000 5,000 5,000 5,000 5,000 Miscellaneous Permits 158,275 181,791 125,000 200,000 125,000 100,000 100,000 TOTAL LICENSES AND PERMI 499,301$ 479,513$ 235,000$ 255,000$ 165,000$ 140,000$ 140,000$ INTERGOVERNMENTAL MUD Service Contract -$ -$ -$ -$ -$ -$ -$ Intergov Trans In MUD 674,452 718,657 820,031 820,031 898,700 925,661 953,431 Intergov Trans In EDC - - - - - - - TOTAL INTERGOVERNMENTA 674,452$ 718,657$ 820,031$ 820,031$ 898,700$ 925,661$ 953,431$ GRANT REVENUE Grant Revenue 167,787 743,066$ 220,879$ 225,000$ 85,000$ -$ -$ TOTAL GRANT REVENUE $ 167,787 743,066$ 220,879$ 225,000$ 85,000$ -$ -$ FINES AND FEES Cty Veh Reg Fees/Child Sa 10,285$ 10,362$ 8,000$ 10,262$ 10,000$ 10,000$ 10,000$ Restitution - 300 - 200 - - - Records Management Rev 1,634 1,409 200 1,000 1,000 1,010 1,020 Municipal Court Fines/Fee 68,756 59,515 40,000 65,000 60,000 60,600 61,206 Municipal Court Child Safe 1,643 580 2,000 3,000 580 580 580 Zoning Fees 4,769 3,629 1,000 5,000 - - - Platting Fees 3,600 320 1,000 500 - - - Developer Fees 5,494 - 1,000 - - - - P & Z Administrative Fees 705 585 300 1,000 300 300 300 Recreation Programs - - - - - - - Day Camp Programs 75,437 - 75,000 75,000 75,000 75,000 75,000 Community Events Reven 340 490 - 240 10,000 10,000 10,000 Pool Entry Fees 63,089 27,644 65,000 65,000 65,000 65,000 65,000 Pool Rentals 4,830 1,584 10,000 12,000 10,000 10,000 10,000 Swim Team Programs 33,901 - 40,000 35,000 35,000 35,000 35,000 Aquatic Programs 10,520 - 11,000 11,000 11,000 11,000 11,000 Pool Concessions 13,578 4,234 11,000 11,000 11,110 11,221 11,333 Denton/Tarrant Cty Pledg 7,367 17,072 16,000 17,072 17,000 17,000 17,000 7 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services REVENUE DETAIL FY 2019 ACTUAL FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Animal Control 567 90 500 - 500 500 500 Misc Police Revenue 399 230 100 54 100 100 100 Convenience Fees 1,062 121 500 100 500 500 500 Golf Cart Registration - - - - - - - TC Magazine - - - - - - - TOTAL FINES AND FEES 307,976$ 128,166$ 282,600$ 312,428$ 307,090$ 307,811$ 308,539$ CHARGES FOR SERVICES EMS Runs 143,698$ 159,237$ 150,000$ 150,000$ 151,500$ 153,015$ 154,545$ NISD Contribution 119,918 122,820 127,221 127,221 134,772 138,815 142,980 PID Reimbursement - 9,550 - 732 - - - PID Fire Assessment 500,667 513,618 510,808 510,808 528,546 544,402 560,734 CIA Lien Revenues - 883 - - - - - TOTAL CHARGES FOR SERVIC 764,283$ 806,109$ 788,029$ 788,761$ 814,818$ 836,233$ 858,259$ 925 661 0 953 430 8INVESTMENT INCOME Interest Income 206,601$ 75,137$ 72,000$ 20,000$ 24,000$ 24,000$ 24,000$ TOTAL INVESTMENT INCOM 206,601$ 75,137$ 72,000$ 20,000$ 24,000$ 24,000$ 24,000$ MISCELLANEOUS Recreation Rentals 29,403$ 42,805$ 10,000$ 75,000$ 50,000$ 50,000$ 50,000$ Recreation Concession - - - 20,000 20,000 20,000 20,000 Tower Revenue 140,014 91,290 87,104 90,000 90,000 90,000 90,000 Donations 5,727 545 - - - - - Auction Sales 12,362 26,436 - - - - - Vending Sales 1,426 1,119 - 900 1,000 1,000 1,000 Miscellaneous Revenue 35,041 124,538 25,000 15,000 25,000 25,000 25,000 TOTAL MISCELLANEOUS 223,973$ 286,732$ 122,104$ 200,900$ 186,000$ 186,000$ 186,000$ TOTAL REVENUES $ 11,525,810 $ 12,277,357 $ 11,723,459 $ 11,937,120 $ 12,292,408 $ 12,339,326 12,648,980$ 8 FY22 Approved Budget Town Manager's Office FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ 851,374 $ 579,954 $ 590,241 $ 751,159 $ 738,107 $ 685,833 -9% Services & Supplies 310,146 118,119 91,990 121,031 161,632 121,031 0% TOTAL $ 1,161,520 $ 698,073 $ 682,231 $ 872,190 $ 899,739 $ 806,864 -7% Major Changes Personnel - Asst. TM position eliminated, added Assistant to TM position for FY22 Services - None Legal FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ - $ - $ - $ - $ - $ - 0% Services & Supplies 127,898 126,350 102,606 126,350 117,831 126,350 0% TOTAL 127,898$ 126,350$ 102,606$ 126,350$ 117,831$ 126,350$ 0% Major Changes Personnel - None Services - None Police FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ 2,240,176 $ 2,317,966 $ 2,322,112 $ 2,618,182 $ 2,641,839 $ 2,829,072 8% Services & Supplies 243,695 193,525 178,412 199,860 176,173 221,158 11% Capital - - - - - - #DIV/0! TOTAL $ 2,483,871 $ 2,511,491 $ 2,500,524 $ 2,818,042 $ 2,818,012 $ 3,050,230 8% Major Changes Personnel - None Services - None Emergency Medical Services FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ 967,751 $ 1,028,054 $ 1,017,345 $ 1,160,882 $ 1,148,011 $ 1,164,067 0% Services & Supplies 117,295 171,276 129,337 170,166 108,767 175,241 3% Capital - 53,000 43,009 50,000 45,631 50,000 0% TOTAL $ 1,085,046 $ 1,252,330 $ 1,189,692 $ 1,381,048 $ 1,302,409 $ 1,389,308 1% Major Changes Personnel - None Services - Moved Flag replacement to Facilities Fire FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ 1,051,638 $ 1,056,344 $ 1,025,923 $ 1,169,172 $ 1,180,620 $ 1,172,356 0% Services & Supplies 251,687 280,101 231,042 276,126 166,424 276,841 0% Capital - - - - - - #DIV/0! TOTAL $ 1,303,324 $ 1,336,445 $ 1,256,964 $ 1,445,298 $ 1,347,045 $ 1,449,197 0% Major Changes Personnel - None Services - Moved Flag replacement to Facilities CHANGES FROM FY21 TO FY22 9 FY22 Approved Budget Parks FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 PROPOSED % Change (Bud. vs. Pro) Personnel $ 800,066 $ 881,719 $ 895,092 $ 895,347 $ 914,525 $ 842,536 -6% Services & Supplies 599,390 724,614 501,788 714,991 582,015 704,667 -1% Capital 87,510 - - - - - #DIV/0! TOTAL $ 1,486,965 $ 1,606,333 $ 1,396,880 $ 1,610,338 $ 1,496,540 $ 1,547,203 -4% Major Changes Personnel - Staff moved to Recreation Services - None Recreation FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 PROPOSED % Change (Bud. vs. Pro) Personnel $ 395,691 $ 421,332 $ 269,892 $ 431,303 $ 362,968 $ 527,410 22% Services & Supplies 192,976 225,981 121,691 231,399 214,958 230,709 0% Capital - - - - - - #DIV/0! TOTAL $ 588,666 $ 647,313 $ 391,583 $ 662,702 $ 577,926 $ 758,119 14% Major Changes Personnel - Moved staff from Parks to Recreation Services - None Community Events FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 PROPOSED % Change (Bud. vs. Pro) Services & Supplies $ 35,625 $ 33,383 $ 14,867 $ 33,383 $ 20,847 $ 138,511 315% TOTAL $ 35,625 $ 33,383 $ 14,867 $ 33,383 $ 20,847 $ 138,511 315% Major Changes Personnel - None Services - None Community Development FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 PROPOSED % Change (Bud. vs. Pro) Personnel $ 444,250 $ 472,242 $ 431,993 $ 504,873 $ 378,061 $ 271,912 -46% Services & Supplies 123,989 146,370 59,948 148,451 150,611 147,200 -1% Capital - - - - - - #DIV/0! TOTAL $ 568,239 $ 618,612 $ 491,941 $ 653,324 $ 528,672 $ 419,112 -36% Major Changes Personnel - Eliminated Town Planner & Building Inspector positions in FY22 Services - None Streets FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 PROPOSED % Change (Bud. vs. Pro) Personnel $ 45,686 $ 44,656 $ 47,802 $ 46,993 $ 49,232 $ 54,159 15% Services & Supplies 145,777 180,017 144,806 180,017 160,918 186,120 3% Capital - - - - - - #DIV/0! TOTAL $ 191,463 $ 224,673 $ 192,608 $ 227,010 $ 210,150 $ 240,279 6% Major Changes Personnel - Increased salaries Services - None 10 FY22 Approved Budget Facilities Maintenance FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ 59,844 $ 62,343 $ 62,922 $ 64,620 $ 64,428 $ 65,097 1% Services & Supplies 259,173 280,832 273,239 280,832 260,591 308,624 10% TOTAL $ 319,018 $ 343,175 $ 336,161 $ 345,452 $ 325,019 $ 373,721 8% Major Changes Personnel - None Services - Moved purchase of flags to here from EMS/Fire Human Resources FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ 375,215 $ 424,101 $ 373,768 $ 268,532 $ 234,867 $ 263,783 -2% Services & Supplies 53,524 65,277 55,083 54,830 58,323 54,830 0% TOTAL $ 428,739 $ 489,378 $ 428,851 $ 323,362 $ 293,190 $ 318,613 -1% Major Changes Personnel - None Services - None Communications FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ - $ - $ - $ 109,082 $ 109,163 $ 115,703 6% Services & Supplies - - - 64,850 51,250 64,850 0% TOTAL $ - $ - $ - $ 173,932 $ 160,413 $ 180,553 4% Major Changes Personnel - None Services - None Finance FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ 369,920 $ 444,157 $ 394,990 $ 410,765 $ 404,326 $ 418,438 2% Services & Supplies 156,680 136,413 206,259 137,528 119,394 154,720 13% TOTAL $ 526,601 $ 580,570 $ 601,249 $ 548,293 $ 523,720 $ 573,158 5% Major Changes Personnel - None Services - New Auditors Municipal Court FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ 53,942 $ 65,202 $ 67,042 $ 67,899 $ 44,277 $ - -100% Services & Supplies 12,937 8,740 10,414 8,740 7,236 38,140 336% TOTAL $ 66,879 $ 73,942 $ 77,456 $ 76,639 $ 51,512 $ 38,140 -50% Major Changes Personnel - This department outsourced in FY22 Services - Outsourcing Information Services FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED % Change (Bud. vs. Pro) Personnel $ 216,258 $ 216,506 $ 237,148 $ 224,888 $ 133 $ - -100% Services & Supplies 358,779 398,730 347,645 431,069 598,443 669,668 55% Capital - - - - - - #DIV/0! TOTAL $ 575,037 $ 615,236 $ 584,793 $ 655,957 $ 598,575 $ 669,668 2% Major Changes Personnel - This department outsourced in FY21 Services - Outsourcing & Increase in existing contracts 11 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Revenues FY 2019 ACTUAL FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED $ CHANGE FY22 Proposed to FY21 Budget % CHANGE % OF TOTAL Property Tax 6,746,579$ 7,031,351$ 7,220,000$ 7,226,000$ 7,680,000$ 460,000$ 6.4%62.5% Licenses and Permits 499,301 479,513 235,000 255,000 165,000 (70,000)-29.8%1.3% Franchise Fees 911,738 850,543 852,816 829,000 820,000 (32,816)-3.8%6.7% Sales Tax 1,023,120 1,158,083 1,110,000 1,260,000 1,311,800 201,800 18.2%10.7% Fines and Fees 307,976 128,166 282,600 312,428 307,090 24,490 8.7%2.5% Intergovernmental (MUD) 674,452 718,657 820,031 820,031 898,700 78,669 9.6%7.3% Charges for Service 764,283 806,109 788,029 788,761 814,818 26,789 3.4%6.6% Investment Income 206,601 75,137 72,000 20,000 24,000 (48,000)-66.7%0.2% Miscellaneous Income 223,973 286,732 122,104 200,900 186,000 63,896 52.3%1.5% Grant Revenue 167,787 743,066 220,879 225,000 85,000 (135,879)-61.5%0.7% Total Revenues 11,525,810$ 12,277,357$ 11,723,459$ 11,937,120$ 12,292,408$ 568,949$ 4.9%100.0% Expenditures FY 2019 ACTUAL FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED $ CHANGE FY22 Proposed to FY21 Budget % CHANGE % OF TOTAL Manager's Office 1,161,520$ 682,231$ 872,190$ 899,739$ 806,864$ (65,326)$ -7.5%6.7% Legal 127,898 102,606 126,350 117,831 126,350 - 0.0%1.1% Police 2,483,871 2,500,524 2,818,042 2,818,012 3,050,230 232,188 8.2%25.5% Emergency Medical Services 1,085,046 1,189,692 1,381,048 1,302,409 1,389,308 8,260 0.6%11.6% Fire 1,303,324 1,256,964 1,445,298 1,347,045 1,449,197 3,899 0.3%12.1% Streets 191,463 192,608 227,010 210,150 240,279 13,269 5.8%2.0% Parks 1,486,965 1,396,880 1,610,338 1,496,540 1,547,203 (63,135)-3.9%12.9% Recreation 588,666 391,583 662,702 577,926 758,119 95,417 14.4%6.3% Community Events 35,625 14,867 33,383 20,847 38,511 5,128 15.4%0.3% Community Development 568,239 491,941 653,324 528,672 419,112 (234,212)-35.8%3.5% Finance 526,601 601,249 548,293 523,720 573,158 24,865 4.5%4.8% Municipal Court 66,879 77,456 76,639 51,512 38,140 (38,499)-50.2%0.3% Human Resources 428,739 428,851 323,362 293,190 318,613 (4,749)-1.5%2.7% Communications & Marketing - - 173,932 160,413 180,553 6,621 3.8%1.5% Information Services 575,037 584,793 655,957 598,575 669,668 13,711 2.1%5.6% Facilities Maintenance 319,018 336,161 345,452 325,019 373,721 28,269 8.2%3.1% Total Expenditures $ 10,948,892 $ 10,248,405 $ 11,953,321 $ 11,271,600 $ 11,979,026 $ 25,705 0.2%96.9% Other Sources (Uses)FY 2019 ACTUAL FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED $ CHANGE FY22 Proposed to FY21 Budget % CHANGE Lease Proceeds $- $- $- $- $- -$ NA Transfers In 91,500 91,500 91,500 91,500 158,500 67,000 Transfers Out 542,639 271,320 1,000,000 1,000,000 927,040 (72,960) Total Other Sources (Uses) $ (451,139) $ (179,820) $ (908,500) $ (908,500) $ (768,540) $ (5,960)0.7% Fund Balance FY 2019 ACTUAL FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED $ CHANGE FY22 Proposed to FY21 Budget % CHANGE Beginning Fund balance $ 5,440,518 $ 5,256,436 $ 6,988,719 $ 6,988,719 $ 6,702,518 $ (286,201) Net Increase (Decrease) 125,779 1,732,283 (1,138,362) (242,980) (455,158) 683,204 Ending Fund Balance $ 5,566,297 $ 6,988,719 $ 5,850,357 $ 6,745,739 $ 6,247,360 $ 397,002 6.8% 12 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Town Manager's Office FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 706,038 $ 467,987 $ 438,076 $ 547,651 $ 540,431 $ 493,117 $ 502,979 $ 513,039 Merits - - - - - 2,022 - - Overtime - - 260 - - - - - Longevity 235 295 603 1,195 1,195 1,745 1,780 1,815 Annual Stipend - - - 1,500 1,500 - - - Certification Pay 200 1,200 2,824 7,500 4,524 3,900 3,978 4,058 Cell Phone Stipend - - - - 3,900 3,900 3,900 Retirement 95,532 44,817 75,649 96,385 95,508 79,822 81,418 83,047 Medical Insurance 11,128 27,342 27,263 31,576 41,057 41,811 42,647 43,500 Dental Insurance 710 1,932 1,672 2,325 2,863 3,407 3,475 3,545 Vision Insurance 124 192 175 239 290 360 367 375 Life Insurance & Other 1,316 2,474 2,636 3,826 3,185 3,646 3,719 3,793 Social Security Taxes 20,616 21,048 24,383 34,419 27,581 31,234 31,859 32,496 Medicare Taxes 10,412 4,922 6,006 8,050 6,953 7,304 7,450 7,599 Unemployment Taxes 31 513 71 684 1,260 1,260 1,285 1,311 Workers' Compensation 612 782 687 959 848 1,055 1,076 1,098 Pre-Employment Physicals/Testing 45 - 81 - - - - - Auto Allowance 4,375 6,000 8,786 14,400 10,912 10,800 10,800 10,800 Employee Relations - 450 1,071 450 - 450 477 487 Total Personnel $ 851,374 $ 579,954 $ 590,241 $ 751,159 $ 738,107 $ 685,833 $ 697,211 $ 710,861 Services/Supplies Professional Outside Services $ 269 $ 9,940 $ 7,236 $ 9,940 $ 2,368 $ 9,940 $ 10,139 10,342 TC Magazine - - - - - - - - Records Management 1,662 2,250 1,802 2,250 1,847 2,250 2,295 2,341 Newsletter/Year-In-Review - - - - - - - - Elections 62,025 11,500 (3,252) 11,500 15,869 11,500 11,730 11,965 Lobbying - - - - 2,660 - - - Meals on Wheels - - - - - - - - Advertising 1,830 4,200 1,074 4,200 - 4,200 4,284 4,370 Legal Notices - - - - - - - - Printing 268 815 112 815 73 815 831 848 Schools & Training 2,918 11,020 295 11,020 1,125 11,020 11,240 11,465 Communications/Pagers/Mobiles 1,650 1,800 2,175 1,800 3,333 1,800 1,836 1,873 Equipment Maintenance - - - - 588 - - - Independent Labor - - - - - - - - Dues & Membership 16,179 15,320 16,720 15,320 20,488 15,320 15,626 15,939 Travel & Per Diem 1,917 4,400 1,867 5,000 2,046 5,000 5,100 5,202 Meetings 1,737 3,770 2,832 3,770 1,424 3,770 3,845 3,922 Office Supplies 501 2,240 2,328 2,240 1,475 2,240 2,285 2,330 Postage 1,146 754 1,092 754 1,077 754 769 784 Publications/Books/Subscriptions - 422 8,444 422 - 422 430 439 Mayor/Council Expense 15,977 22,688 13,201 25,000 21,473 25,000 25,500 26,010 Small Equipment - - - - - - - - Furniture/Equipment <$5,000 - 1,000 - 1,000 - 1,000 1,020 1,040 Contingency Expense 155,080 25,000 10,064 25,000 82,319 25,000 25,500 26,010 Miscellaneous Expense 2,349 1,000 26,000 1,000 3,467 1,000 1,020 1,040 Incentive Program 44,638 - - - - - - - Total Services/Supplies 310,146$ 118,119$ 91,990$ 121,031$ 161,632$ 121,031$ 123,452$ 125,921$ Total Expenditures $ 1,161,520 $ 698,073 $ 682,231 $ 872,190 $ 899,739 $ 806,864 $ 820,663 $ 836,782 13 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Legal FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 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 $ 127,850 $ 126,120 $ 102,375 $ 126,120 $ 117,831 $ 126,120 $ 128,642 $ 131,215 Legal Notices - - - - - - - - Schools & Training - - - - - - - - Communications/Pagers/Mobiles - - - - - - - - Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Office Supplies - 200 - 200 - 200 204 208 Postage 48 30 - 30 - 30 31 31 Publications/Books/Subscriptions - - 231 - - - - - Miscellaneous Expense - - - - - --- Total Services/Supplies 127,898$ 126,350$ 102,606$ 126,350$ 117,831$ 126,350$ 128,877$ 131,455$ Total Expenditures 127,898$ 126,350$ 102,606$ 126,350$ 117,831$ 126,350$ 128,877$ 131,455$ 14 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Police FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 1,599,774 $ 1,674,900 $ 1,654,348 $ 1,829,080 $ 1,775,273 $ 1,858,918 $ 1,896,096 $ 1,934,018 Seasonal - - - 101,452 69,356 103,452 105,521 107,631 Merits - - - - - 37,178 - - Overtime 85,972 60,000 87,724 112,614 135,865 135,000 137,700 140,454 Longevity 6,148 7,378 7,393 4,348 6,373 8,838 9,014 9,195 Annual Stipend - - - 6,000 6,000 - - - Certification 12,700 17,400 17,600 25,500 21,225 24,600 25,092 25,594 Cell Phone Stipend - - - - - 7,200 7,200 7,200 Holiday Pay - - - - - - - - Retirement 218,506 218,319 227,390 220,643 263,371 262,625 267,878 273,235 Medical Insurance 135,955 141,610 139,810 129,609 154,019 162,949 166,208 169,533 Dental Insurance 8,380 11,658 9,191 9,455 11,290 12,174 12,417 12,666 Vision Insurance 1,342 1,435 1,321 1,363 1,361 1,507 1,538 1,568 Life Insurance & Other 9,589 11,506 10,162 11,017 11,182 13,919 14,197 14,481 Social Security Taxes 105,191 109,100 105,495 104,364 120,615 132,866 135,523 138,233 Medicare Taxes 24,794 25,515 24,876 24,408 28,389 31,075 31,697 32,331 Unemployment Taxes 960 4,275 718 4,104 6,552 6,552 6,683 6,817 Workers' Compensation 29,151 34,870 35,299 34,225 30,264 30,219 30,823 31,440 Pre-Employment Physicals/Testing 1,713 - 785 - 705 - - - Clothing Allowance - - - - - - - - Total Personnel $ 2,240,176 $ 2,317,966 $ 2,322,112 $ 2,618,182 $ 2,641,839 $ 2,829,072 $ 2,847,588 $ 2,904,395 Services & Supplies Professional Outside Services $ 300 $ - $ - $ - $ - $ - -$ -$ Records Management - - - - - - - - Advertising 1,311 2,000 496 2,000 - 1,500 1,530 1,561 Legal Notices - - - - - - - - Printing 732 100 1,384 100 163 - - - Abatements - - - - - - - - Schools & Training - - 430 - - - - - Electricity - - - - - - - - Water - - - - - - - - Telephone - - - - - - - - Communications/Pagers/Mobiles 17,166 17,621 17,069 17,621 15,762 17,621 17,973 18,333 Building Maintenance - - - - - - - - Vehicle Maintenance 27,573 27,900 29,403 27,900 24,567 31,000 31,620 32,252 Equipment Maintenance 2,850 - 18 - - - - - Cleaning Services - - - - - - - - Qualifying Expenses 989 - - - - - - - Emergency Management - - 217 - - - - - Dispatch - Denton County 39,338 41,154 41,154 47,489 47,489 42,439 43,288 44,154 Independent Labor - - - - - - - - Dues & Membership 2,702 4,100 1,827 4,100 2,350 4,100 4,182 4,266 Travel & Per Diem 11,234 10,500 11,930 10,500 8,160 10,500 10,710 10,924 Meetings 437 700 581 700 29 - - - Office Supplies 3,447 500 2,455 500 3,794 - - - Postage 896 100 333 100 656 - - - Publications/Books/Subscription 2,028 1,300 705 1,300 553 - - - Fuel 35,333 41,250 28,983 41,250 43,278 64,248 65,533 66,844 Uniforms 34,790 22,050 16,538 22,050 18,283 23,500 23,970 24,449 Protective Clothing - - 2,820 - - - - - Investigative Materials 6,040 6,000 5,547 6,000 2,811 6,000 6,120 6,242 Animal Control 6,794 5,750 3,554 5,750 1,262 4,750 4,845 4,942 Small Equipment 36,493 2,000 3,230 2,000 2,753 2,500 2,550 2,601 Furniture/Equipment <$5,000 - - - - - 2,500 2,550 2,601 15 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Police FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Maintenance Supplies - - 55 - - - - - Miscellaneous Expense 1,817 2,000 2,144 2,000 1,358 2,000 2,040 2,081 Programs & Special Projects 11,426 8,500 7,538 8,500 2,907 8,500 8,670 8,843 Prompt Payment Interest - - - - - - - - Total Services/Supplies $ 243,695 $ 193,525 $ 178,412 $ 199,860 $ 176,173 $ 221,158 $ 225,581 $ 230,093 Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Video Equipment --- -- --- Radar --- -- --- Capital Replacement --- -- --- Capital Expenses --- -- --- Equipment Replacement - -- - - - - - Capital Outlay - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 2,483,871 $ 2,511,491 $ 2,500,524 $ 2,818,042 $ 2,818,012 $ 3,050,230 $ 3,073,169 $ 3,134,488 16 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Emergency Medical Services FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 623,665 $ 665,229 $ 667,400 $ 711,424 $ 692,879 $ 709,025 $ 723,205 $ 737,669 Part-Time - - - 50,078 54,072 50,078 51,080 52,101 Merits - - - - - 13,550 - - Overtime 84,994 72,896 74,550 93,476 100,261 84,405 86,093 87,815 Longevity 6,358 6,890 6,838 6,730 7,343 7,254 7,399 7,547 Annual Stipend - - - 1,875 1,875 - - - Certification 6,789 9,750 8,938 9,750 9,700 11,438 11,666 11,900 Cell Phone Stipend - - - - - 1,800 1,800 1,800 Holiday Pay - - - - - - - - Retirement 96,876 99,005 98,805 106,114 109,772 110,223 112,427 114,676 Medical Insurance 71,791 79,220 75,971 78,087 74,111 74,102 75,584 77,096 Dental Insurance 5,184 6,670 5,482 6,045 5,458 5,582 5,694 5,808 Vision Insurance 568 612 522 576 505 539 549 560 Life Insurance & Others 3,553 4,982 4,043 5,171 4,508 5,635 5,748 5,863 Social Security Taxes 43,698 46,795 44,603 51,123 51,343 52,084 53,126 54,189 Medicare Taxes 10,224 10,944 10,432 11,956 12,012 12,182 12,426 12,674 Unemployment Taxes 241 1,625 426 1,625 2,394 2,394 2,442 2,491 Workers' Compensation 9,225 16,762 15,004 20,177 17,842 17,816 18,172 18,536 Pre-Employment Physicals/Testing 4,585 6,675 4,333 6,675 3,938 5,960 6,079 6,201 Total Personnel $ 967,751 $ 1,028,054 $ 1,017,345 $ 1,160,882 $ 1,148,011 $ 1,164,067 $ 1,173,490 $ 1,196,924 Services/Supplies Professional Outside Services $ - $ 5,500 $ - 1,750 $ 2,366 $ 1,750 $ 1,785 $ 1,821 Collection Fees 12,009 20,000 13,786 20,000 11,677 20,000 20,400 20,808 Hazmat Disposal 152 240 103 240 69 240 245 250 Legal Notices - - - - - - - - Radios 46 2,250 960 2,250 252 2,250 2,295 2,341 Schools & Training 2,135 7,500 4,924 9,205 1,199 9,205 9,389 9,577 Electricity 4,790 8,400 4,970 8,400 4,818 8,400 8,568 8,739 Water 2,823 4,000 3,935 4,000 3,114 4,000 4,080 4,162 Communications/Pagers/Mobiles 4,557 4,510 3,876 4,510 4,361 4,510 4,600 4,692 Building Maintenance 4,119 3,000 2,233 3,000 3,164 3,000 3,060 3,121 Vehicle Maintenance 4,368 8,950 9,167 9,550 4,152 10,265 10,470 10,680 Equipment Maintenance 5,049 10,980 6,571 13,361 3,502 12,919 13,177 13,441 Emergency Management 1,233 4,582 2,692 4,582 1,333 4,582 4,674 4,767 Dispatch - Denton County 3,706 3,985 3,985 3,946 5,261 4,020 4,100 4,182 Dues & Membership 1,974 2,964 2,120 1,706 776 3,406 3,474 3,544 Flags & Repairs 9,518 - - - - - - - Travel & Per Diem 8,209 5,400 4,377 5,400 850 5,326 5,433 5,541 Meetings 648 750 190 750 304 750 765 780 Safety Programs 697 2,650 964 2,650 - 2,650 2,703 2,757 Office Supplies 494 600 288 600 508 600 612 624 Postage 47 100 17 100 - 100 102 104 Publications/Books/Subscriptions 156 300 125 300 - 300 306 312 Fuel 4,296 13,265 2,726 13,265 3,295 13,265 13,530 13,801 Uniforms 5,774 7,145 6,893 9,645 9,867 9,645 9,838 10,035 Medical Control 18,695 21,205 19,902 20,056 19,755 20,658 21,071 21,493 Pharmacy 4,830 6,300 5,930 6,500 6,355 6,500 6,630 6,763 Oxygen 1,412 2,000 1,018 2,000 1,456 2,000 2,040 2,081 17 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Emergency Medical Services FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Disposable Supplies 12,678 11,400 11,485 11,800 11,637 11,800 12,036 12,277 Small Equipment 2,452 11,000 14,086 8,300 7,974 10,800 11,016 11,236 Maintenance Supplies - 300 - 300 - 300 306 312 Miscellaneous Expense 427 2,000 2,015 2,000 723 2,000 2,040 2,081 Total Services/Supplies $ 117,295 $ 171,276 $ 129,337 $ 170,166 $ 108,767 $ 175,241 $ 178,746 $ 182,321 Capital Equipment $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Expenses - 53,000 43,009 50,000 45,631 50,000 50,000 50,000 Total Capital $ - $ 53,000 $ 43,009 $ 50,000 $ 45,631 $ 50,000 $ 50,000 $ 50,000 Total Expenditures $ 1,085,046 $ 1,252,330 $ 1,189,692 $ 1,381,048 $ 1,302,409 $ 1,389,308 $ 1,402,236 $ 1,429,245 18 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Fire FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 665,043 $ 685,229 $ 671,577 $ 711,424 $ 695,199 $ 709,025 $ 723,205 $ 737,669 Part-Time - - - 50,078 54,071 50,078 51,080 52,101 Merits - - - - - 13,550 - - Overtime 91,609 72,896 75,008 93,476 118,359 84,405 86,093 87,815 Longevity 6,358 6,890 6,838 6,730 7,343 7,254 7,399 7,547 Annual Stipend - - - 1,875 1,875 - - - Certification 7,564 9,750 9,063 9,750 9,700 11,438 11,667 11,900 Cell Phone Stipend - - - - - 1,800 1,800 1,800 Retirement 103,227 99,005 100,538 106,114 112,516 110,223 112,427 114,676 Medical Insurance 93,982 79,220 76,605 78,087 76,059 74,102 75,584 77,096 Dental Insurance 5,447 6,670 5,514 6,045 5,594 5,581 5,693 5,806 Vision Insurance 599 612 525 576 512 539 550 561 Life Insurance & Others 3,989 4,982 4,087 5,171 4,642 5,635 5,748 5,863 Social Security Taxes 46,593 46,795 44,880 51,123 52,558 52,084 53,126 54,188 Medicare Taxes 10,893 10,944 10,496 11,956 12,288 12,182 12,426 12,674 Unemployment Taxes 291 1,625 426 1,625 2,394 2,394 2,442 2,491 Workers' Compensation 9,638 16,762 15,004 20,177 17,842 17,816 18,172 18,536 Pre-Employment Physicals/Testing 3,117 6,675 3,867 6,675 4,033 5,960 6,079 6,201 Tuition Reimbursement 3,289 8,290 1,497 8,290 5,637 8,290 8,456 8,625 Total Personnel $ 1,051,638 $ 1,056,344 $ 1,025,923 $ 1,169,172 $ 1,180,620 $ 1,172,356 $ 1,181,946 $ 1,205,549 Services/Supplies Professional Outside Services $ 550 $ 5,500 $ - $ 1,750 $ 2,089 $ 1,750 $ 1,785 $ 1,821 Software & Support 12,123 16,749 12,495 17,164 16,854 17,164 17,507 17,857 Tax Adminstration 1,529 1,605 - 1,605 2,028 1,605 1,637 1,670 Advertising - 1,500 - 1,500 - 1,500 1,530 1,561 Legal Notices - - - - - - - - Printing 219 300 141 500 373 500 510 520 Radios - - - - - - - - Schools & Training 12,887 24,505 14,427 19,900 11,364 19,900 20,298 20,704 Electricity 4,790 8,400 4,970 8,400 4,818 8,400 8,568 8,739 Water 2,823 4,000 3,935 4,000 3,114 4,000 4,080 4,162 Telephone - - - - - - - - Communications/Pagers/Mobiles 12,792 16,691 12,345 16,691 20,378 16,691 17,025 17,365 Building Maintenance 24,520 22,200 22,727 22,200 14,995 22,200 22,644 23,097 Vehicle Maintenance 46,433 41,800 31,865 40,800 12,590 40,800 41,616 42,448 Equipment Maintenance 11,202 18,000 5,719 18,000 7,984 18,715 19,089 19,471 Emergency Management 1,000 1,000 1,000 1,000 1,333 1,000 1,020 1,040 Dispatch - Denton County 3,706 3,986 3,986 3,946 5,261 4,020 4,100 4,182 Dues & Membership 19,616 20,337 19,782 20,337 21,854 20,337 20,744 21,159 Flags & Repairs 9,441 - - - - - - - Travel & Per Diem 11,153 14,510 5,326 14,510 12,801 14,510 14,800 15,096 Meetings - - - - - - - - Safety Programs - - - - - - - - Inspection Fees - - - - - - - - Office Supplies 317 300 390 500 319 500 510 520 Printer Supplies 1,020 1,400 - 1,400 1,175 1,400 1,428 1,457 Postage 82 100 31 100 89 100 102 104 Publications/Books/Subscriptions 344 350 334 350 - 350 357 364 Fuel 10,611 12,215 6,959 12,215 8,630 12,215 12,459 12,708 Uniforms 5,787 7,145 7,001 9,645 10,052 9,645 9,838 10,035 Medical Control - - - - - - - - Pharmacy - - - - - - - - 19 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Fire FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Oxygen - - - - - - - - Safety Equipment/Protective Clothing 31,343 27,700 24,353 27,700 361 27,700 28,254 28,819 Disposable Supplies - - - - - - - - Small Equipment 6,428 4,950 3,591 4,950 215 4,950 5,049 5,150 Hardware 3,268 4,458 2,592 4,458 1,272 4,458 4,547 4,638 Maintenance Supplies 444 1,500 1,113 1,500 - 1,500 1,530 1,561 Miscellaneous Expense 3,949 4,000 27,936 4,000 1,759 4,000 4,080 4,162 Programs & Special Projects 13,309 14,900 18,023 17,005 4,714 16,931 17,270 17,615 Total Services/Supplies $ 251,687 $ 280,101 $ 231,042 $ 276,126 $ 166,424 $ 276,841 $ 282,378 $ 288,025 Capital Equipment $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Expenses (Will come from - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 1,303,324 $ 1,336,445 $ 1,256,964 $ 1,445,298 $ 1,347,045 $ 1,449,197 $ 1,464,323 $ 1,493,574 20 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Streets FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 32,756 $ 32,797 $ 32,379 $ 33,775 $ 36,070 $ 39,439 $ 40,228 $ 41,033 Merits - - - - - 789 - - Overtime 1,610 2,000 364 2,000 2,150 2,000 2,040 2,081 Longevity 87 120 123 172 159 293 298 304 Annual Stipend - - - 450 450 - - - Certification - - - 540 - - - - Cell Phone Stipend - - - - - 540 540 540 Retirement 4,871 4,614 4,468 4,872 5,258 5,490 5,600 5,712 Medical Insurance 997 - 5,861 - - - - - Dental Insurance 491 557 476 483 489 483 493 503 Vision Insurance 47 43 42 43 42 43 44 45 Life Insurance & Other 230 240 207 247 208 295 300 307 Social Security Taxes 2,288 2,165 1,989 2,259 2,359 2,670 2,723 2,778 Medicare Taxes 535 506 465 528 552 624 637 649 Unemployment Taxes 5 103 5 103 151 151 154 157 Workers' Compensation 1,653 1,510 1,354 1,521 1,345 1,343 1,370 1,397 Pre-Employment Physicals/Testing 115 - 70 - - - - - Total Personnel 45,686$ 44,656$ 47,802$ 46,993$ 49,232$ 54,159$ 54,427$ 55,505$ Services/Supplies Professional Services-PID Utility -$ -$ -$ -$ -$ -$ -$ -$ Legal Notices - - - - - - - - Schools & Training - 750 - 750 767 750 765 780 Electricity 138,505 172,000 140,885 172,000 154,660 176,000 179,520 183,110 Water - - 506 - 1,399 1,400 1,428 1,457 Communications/Pagers/Mobiles 2,072 1,567 1,994 1,567 1,750 1,750 1,785 1,821 Property Maintenance - - - - 56 - - - Building Maintenance - - - - 285 400 - - Vehicle Maintenance - - 172 - 63 1,000 1,020 1,040 Equipment Maintenance 2,975 3,500 911 3,500 572 2,500 2,550 2,601 Signs & Markings - - - - - - - - Dues & Membership - - - - 111 120 122 125 Travel & Per Diem 24 300 - 300 - 300 306 312 Meetings - 150 - 150 - 150 153 156 Office Supplies - 300 - 300 33 250 255 260 Postage 16 100 - 100 5 100 102 104 Uniforms 2,185 1,150 269 1,150 1,218 1,200 1,224 1,248 Small Tools - 200 69 200 - 200 204 208 Total Services/Supplies 145,777$ 180,017$ 144,806$ 180,017$ 160,918$ 186,120$ 189,434$ 193,223$ Capital Vehicles -$ -$ -$ -$ -$ -$ -$ -$ Capital Replacement - - - - - - - - Capital Expense - - - - - - - - Transfer Out - - - - - - - - Transfer To Debt Service - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 191,463 $ 224,673 $ 192,608 $ 227,010 $ 210,150 $ 240,279 $ 243,861 $ 248,728 21 FY22 Approved Budget TOWN OF TROPHY CLUB 22 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Parks FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 555,159 $ 615,805 $ 628,283 $ 603,240 $ 604,865 $ 558,656 $ 569,829 $ 581,225 Part-Time - - - 18,003 20,000 18,002 18,362 18,729 Merits - - - - - 11,173 - - Overtime 14,315 15,000 9,989 15,000 12,110 15,000 15,300 15,606 Longevity 4,291 5,639 5,494 5,639 6,541 7,509 7,659 7,812 Annual Stipend - - - 8,250 8,250 - - - Certification 1,650 1,800 2,675 3,600 3,174 2,700 2,754 2,809 Cell Phone Stipend - - - - - 900 900 900 Retirement 73,428 78,986 83,197 82,915 87,868 76,145 77,668 79,221 Medical Insurance 81,884 88,540 87,307 82,540 90,293 79,105 80,687 82,301 Dental Insurance 4,945 7,136 5,926 5,938 6,317 5,859 5,977 6,096 Vision Insurance 691 813 740 764 714 679 692 706 Life Insurance & Other 3,524 4,251 4,395 4,346 4,495 4,177 4,261 4,346 Social Security Taxes 36,030 39,571 39,049 40,560 40,116 38,076 38,838 39,614 Medicare Taxes 8,426 9,255 9,133 9,486 9,382 8,904 9,082 9,264 Unemployment Taxes 199 2,565 366 2,565 3,150 3,150 3,213 3,277 Workers' Compensation 14,840 12,358 18,421 12,351 17,188 12,351 12,598 12,850 Pre-Employment Physicals/Testing 684 - 119 150 60 150 153 156 Total Personnel $ 800,066 $ 881,719 $ 895,092 $ 895,347 $ 914,525 $ 842,536 $ 847,972 $ 864,914 Services/Supplies Software & Support $ - $ - $ - $ - $ - $ - $ - $ - Advertising 259 500 - 500 - 500 510 520 Legal Notices - - - - - - - - Schools & Training 4,352 3,980 1,425 3,980 3,029 3,980 4,060 4,141 Electricity 40,568 56,381 41,912 56,381 36,501 52,000 53,040 54,101 Water 133,979 239,371 153,589 239,371 160,876 239,371 244,158 249,042 Communications/Pagers/Mobiles 6,692 8,634 5,845 8,634 5,426 8,634 8,807 8,983 Property Maintenance 244,182 212,150 180,945 212,150 223,457 212,150 216,393 220,721 Building Maintenance 3,654 2,000 1,578 2,000 1,865 2,000 2,040 2,081 Vehicle Maintenance 12,867 11,915 8,617 12,000 8,927 12,000 12,240 12,485 Equipment Maintenance 13,998 13,494 13,686 13,494 20,367 15,000 15,300 15,606 Independent Labor 75,093 99,570 43,221 99,570 70,088 90,000 91,800 93,636 Storage Rental 9,458 9,708 9,072 - 593 - - - Portable Toilets 5,150 4,710 3,475 4,710 6,033 4,160 4,243 4,328 Dues & Membership 85 1,475 1,344 1,475 481 1,475 1,505 1,535 Travel & Per Diem 1,523 2,586 861 2,586 62 2,586 2,638 2,690 Meetings 471 750 473 750 402 750 765 780 Safety Program - - - - - - - - Tree City 7,800 10,000 3,173 10,000 6,135 10,000 10,200 10,404 Office Supplies 710 500 397 500 1,276 500 510 520 Postage 14 25 23 25 90 25 26 26 Publications/Books/Subscriptions 167 700 357 700 65 700 714 728 Fuel 15,104 19,673 12,396 19,673 15,343 19,776 20,172 20,575 Uniforms 6,941 8,347 6,329 8,347 7,719 8,340 8,507 8,677 Median Banners - - - - - - - - Small Tools 11,888 14,675 5,848 14,675 9,780 13,000 13,260 13,525 Safety Equipment 4,432 3,470 7,222 3,470 3,293 4,220 4,304 4,390 23 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Parks FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Furniture/Equipment <$5,000 - - - - - 3,500 - - Miscellaneous Expense - - - - 208 - - - Total Services/Supplies $ 599,390 $ 724,614 $ 501,788 $ 714,991 $ 582,015 $ 704,667 $ 715,190 $ 729,494 Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Expenses 87,510 - - - - - - - Total Capital $ 87,510 $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 1,486,965 $ 1,606,333 $ 1,396,880 $ 1,610,338 $ 1,496,540 $ 1,547,203 $ 1,563,163 $ 1,594,408 24 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Recreation FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 314,565 $ 342,085 $ 206,045 $ 149,127 $ 134,118 $ 200,490 $ 204,500 $ 208,590 Part Time - - - 18,179 - 18,179 18,543 18,913 Seasonal - - - 180,000 153,450 202,342 206,389 210,517 Merits - - - - - 2,353 - - Overtime - - - - - - - - Longevity 604 774 774 649 814 884 901 919 Annual Stipend - - - 1,500 1,613 - - - Certification 1,200 1,200 1,850 3,450 1,690 1,200 1,224 1,248 Cell Phone Stipend - - - - - 1,485 1,485 1,485 Retirement 19,136 18,668 17,505 20,311 18,665 26,652 27,185 27,729 Medical Insurance 19,880 18,999 16,053 16,732 14,038 24,861 25,359 25,866 Dental Insurance 1,347 1,391 1,148 1,286 972 1,646 1,679 1,712 Vision Insurance 137 108 108 130 95 177 180 184 Life Insurance & Other 937 1,031 894 1,092 929 1,500 1,530 1,561 Social Security Taxes 19,454 21,332 12,406 21,980 20,380 26,447 26,976 27,516 Medicare Taxes 4,550 4,989 2,901 5,141 4,766 6,186 6,309 6,435 Unemployment Taxes 206 1,643 1,308 1,643 2,925 2,925 2,984 3,043 Workers' Compensation 10,049 6,114 6,701 7,083 6,263 7,083 7,225 7,369 Pre-Employment Physicals/Testing 3,626 3,000 2,200 3,000 2,250 3,000 3,060 3,121 Total Personnel $ 395,691 $ 421,332 $ 269,892 $ 431,303 $ 362,968 $ 527,410 $ 535,529 $ 546,209 Services/Supplies Professional Outside Services $ 3,080 $ 2,750 $ 125 $ 2,750 $ 3,314 $ 2,750 $ 2,805 $ 2,861 Software & Support 1,336 1,375 1,908 1,375 1,421 1,375 1,403 1,431 Health Inspections 200 300 450 450 750 450 459 468 Advertising 2,090 1,125 330 325 984 325 332 338 Legal Notices - - - - - - - - Printing 101 1,200 - 1,200 555 1,200 1,224 1,248 Schools & Training 5,002 7,590 2,545 3,500 5,399 4,210 4,294 4,380 Service Charges & Fees 11,696 10,800 2,599 10,800 16,047 10,800 11,016 11,236 Electricity 24,424 26,565 19,938 26,565 15,480 25,065 25,566 26,078 Water 27,435 54,810 18,894 54,810 41,311 54,810 55,906 57,024 Telephone - - 149 - - - - - Communications/Pagers/Mobiles 4,093 4,769 2,921 4,769 4,486 4,769 4,864 4,962 Property Maintenance 32,861 20,000 28,875 20,000 22,275 20,000 20,400 20,808 Independent Labor - - - - - - - - Equipment rental/Lease 8,693 8,600 - 8,600 5,000 8,600 8,772 8,947 Storage Rental - - - 12,000 4,558 12,000 12,240 12,485 Dues & Membership 8,496 9,475 364 9,010 6,324 9,010 9,190 9,374 Travel & Per Diem 2,655 1,827 25 1,650 1,500 1,650 1,683 1,717 Meetings 816 850 721 500 494 500 510 520 Field Trips 5,336 8,400 577 8,400 11,579 8,600 8,772 8,947 Office Supplies 1,518 2,000 930 1,500 1,593 1,500 1,530 1,561 Postage 43 2,606 173 2,606 1,589 2,606 2,658 2,711 Publications/Books/Subscriptions 8 200 - 200 161 200 204 208 Fuel 407 1,719 383 1,719 1,973 1,719 1,753 1,788 Uniforms 10,492 9,750 3,403 9,750 14,869 9,750 9,945 10,144 Chemicals 18,960 22,000 14,914 22,000 21,955 22,000 22,440 22,889 Concessions 8,973 9,500 2,233 9,500 14,771 9,500 9,690 9,884 Program Supplies 2,249 4,600 100 4,600 4,831 5,000 5,100 5,202 Special Events - - - - - - - - Community Events 1,004 1,200 - 1,200 1,000 1,200 1,224 1,248 Safety Equipment 1,787 1,620 13,423 1,620 1,437 1,620 1,652 1,685 25 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Recreation FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Small Equipment 155 500 - 500 619 - - - Furniture/Equipment <$5,000 5,113 5,200 808 5,200 5,781 5,200 5,304 5,410 Hardware 2,711 2,000 4,230 2,000 1,688 2,000 2,040 2,081 Maintenance Supplies 1,097 1,350 624 2,000 913 2,000 2,040 2,081 Miscellaneous Expenses 145 1,300 48 300 300 300 306 312 Total Services/Supplies $ 192,976 $ 225,981 $ 121,691 $ 231,399 $ 214,958 $ 230,709 $ 235,323 $ 240,030 Capital Capital Replacement $ - $ - $ - $ - $ - $ - $ - $ - Capital Repairs - - - - - - - - Capital Expenses - - - - - - - - Transfer To Debt Service - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 588,666 $ 647,313 $ 391,583 $ 662,702 $ 577,926 $ 758,119 $ 770,852 $ 786,239 26 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Community Events FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Services/Supplies Advertising $ 1,815 $ 1,200 $ 366 1,200$ 555$ 1,224$ 1,248$ 1,273$ Legal Notices - - - - - - - - Printing - 600 - 600 - 612 624 637 Schools & Training - - - - - - - - Event Rentals 24,492 20,137 8,759 20,137 12,288 25,000 25,500 26,010 Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Uniforms - - - - - - - - Program Supplies 9,318 11,446 5,741 11,446 8,004 11,675 11,908 12,147 Miscellaneous Expense - - - - - - - - Prompt Payment Interest - - - - - - - - Total Services/Supplies 35,625$ 33,383$ 14,867$ 33,383$ 20,847$ 38,511$ 39,281$ 40,067$ Total Expenditures 35,625$ 33,383$ 14,867$ 33,383$ 20,847$ 38,511$ 39,281$ 40,067$ 27 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Community Development FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 331,109 $ 354,099 $ 326,243 $ 364,094 $ 280,374 $ 197,421 $ 201,370 $ 205,397 Merits - - - - - 3,948 - - Overtime - 5,000 17 5,000 2,547 5,000 5,100 5,202 Longevity 993 1,583 1,598 1,583 1,928 963 982 1,001 Stipend - - - 2,250 1,875 - - - Certification 600 600 1,200 5,100 1,438 900 918 936 Cell Phone Stipend - - - - - 1,800 1,800 1,800 Retirement 44,846 47,617 44,257 49,855 38,874 27,062 27,603 28,155 Medical Insurance 32,122 27,043 28,060 38,746 22,224 11,404 11,632 11,865 Dental Insurance 2,032 2,241 1,703 2,407 1,419 1,525 1,556 1,587 Vision Insurance 273 298 256 322 181 166 169 173 Life Insurance & Other 2,141 2,592 1,782 2,643 1,575 1,480 1,510 1,540 Social Security Taxes 20,867 22,399 19,812 23,109 17,605 13,022 13,282 13,548 Medicare Taxes 4,880 5,239 4,634 5,404 4,117 3,046 3,106 3,169 Unemployment Taxes 162 941 49 941 837 756 771 787 Workers' Compensation 3,935 2,591 2,323 3,419 3,023 3,419 3,487 3,557 Pre-Employment Physicals/Testing 290 - 60 - 45 - - - Total Personnel 444,250$ 472,242$ 431,993$ 504,873$ 378,061$ 271,912$ 273,286$ 278,716$ Services/Supplies Professional Outside Services $ - $ - $ - $ - $ - $ - $ - $ - Engineering 59,224 90,000 32,089 90,000 87,599 90,000 91,800 93,636 Plan Review Services - - - - 8,236 10,000 10,200 10,404 Appraisal 5,250 - - - - - - - Health Inspections 7,025 4,719 3,875 7,000 6,493 7,000 7,140 7,283 Inspection Services 28,602 25,500 10,710 25,500 33,910 10,000 10,200 10,404 Advertising 1,620 1,500 2,456 1,500 1,183 1,500 1,530 1,561 Legal Notices - - - - - - - - Printing 505 600 359 600 - 600 612 624 Computer Mapping - - - - - - - - Abatements 275 3,000 540 3,000 180 2,000 2,040 2,081 Schools & Training 2,736 4,230 563 4,230 455 4,000 4,080 4,162 Service Charges & Fees - - - - - - - - Trash Removal/Recycling - - - - - - - - Communications/Pagers/Mobiles 3,983 4,121 3,354 4,121 2,316 4,000 4,080 4,162 Vehicle Maintenance 1,005 1,250 1,025 1,250 1,637 4,000 4,080 4,162 Dues & Membership 832 1,050 1,009 1,050 2,052 1,500 1,530 1,561 Travel & Per Diem 1,068 1,200 700 1,200 - 2,000 2,040 2,081 Meetings 120 250 - 250 - 250 255 260 Plat Filing Fees 45 350 173 350 - 350 357 364 Office Supplies 469 1,000 257 1,000 1,152 1,000 1,020 1,040 Postage 506 500 500 500 311 500 510 520 Publications/Books/Subscriptions 101 2,000 258 2,000 1,374 2,000 2,040 2,081 Fuel 2,200 3,000 1,771 3,000 2,339 4,000 4,080 4,162 Uniforms 462 1,600 309 1,400 1,375 2,000 2,040 2,081 Miscellaneous Expense 7,960 500 - 500 - 500 510 520 Total Services/Supplies $ 123,989 $ 146,370 $ 59,948 $ 148,451 $ 150,611 $ 147,200 $ 150,144 $ 153,147 Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Expenditure - - - - - - - - Transfer To Debt Service - - - - - - - - Capital Outlay - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 568,239 $ 618,612 $ 491,941 $ 653,324 $ 528,672 $ 419,112 $ 423,430 $ 431,863 28 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Finance FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 278,088 $ 328,120 $ 296,144 $ 309,659 $ 303,925 $ 309,659 $ 315,852 $ 322,169 Merits - - - - - 6,193 - - Overtime - - - - - - - - Longevity 1,125 750 750 970 970 1,415 1,443 1,472 Stipend - - - 1,500 1,500 - - - Certification 1,700 2,400 2,100 4,500 2,588 2,700 2,754 2,809 Cell Phone Stipend - - - - - 1,800 1,800 1,800 Retirement 37,513 43,509 42,213 40,559 41,704 41,178 42,002 42,842 Medical Insurance 25,169 36,925 25,309 25,074 24,597 25,074 25,576 26,087 Dental Insurance 1,569 2,901 1,702 1,719 1,697 1,718 1,752 1,787 Vision Insurance 208 275 201 214 201 213 217 222 Life Insurance & Other 1,892 2,402 2,371 2,180 2,593 2,319 2,365 2,413 Social Security Taxes 17,488 20,539 18,001 18,788 18,705 19,950 20,349 20,756 Medicare Taxes 4,090 4,803 4,254 4,394 4,375 4,666 4,759 4,855 Unemployment Taxes 203 770 41 684 1,008 1,008 1,028 1,049 Workers' Compensation 704 763 684 524 463 545 556 567 Pre-Employment Physicals/Testing 171 - 93 - - - - - Auto Allowance - - 1,125 - - - - - Total Personnel 369,920$ 444,157$ 394,990$ 410,765$ 404,326$ 418,438$ 420,454$ 428,827$ Services/Supplies Professional Outside Services $ 51,050 $ 14,000 $ 13,944 $ 14,000 $ 16,764 $ 14,280 $ 14,566 $ 14,857 Auditing 16,290 25,104 32,155 25,104 20,870 41,000 42,500 44,000 Appraisal 53,157 55,815 56,529 55,815 56,014 56,931 58,070 59,231 Tax Administration 5,027 5,278 5,068 5,278 5,071 5,384 5,492 5,601 Advertising 4,303 4,500 2,191 4,500 4,500 - - - Legal Notices - - - - - 4,590 4,682 4,775 Printing 265 500 47 500 - 510 520 531 Schools & Training 3,857 5,675 2,508 5,675 1,785 5,675 5,789 5,904 Service Charges & Fees 13,714 15,196 9,379 15,196 6,991 15,000 15,300 15,606 Communications/Pagers/Mobiles 1,238 1,350 1,763 1,800 1,600 1,800 1,800 1,800 Dues & Membership 676 1,150 1,489 1,815 1,988 1,705 1,545 1,576 Travel & Per Diem 4,373 4,125 - 4,125 - 4,125 4,208 4,292 Meetings 101 300 - 300 - 300 306 312 Office Supplies 1,653 2,320 2,148 2,320 2,968 2,320 2,366 2,414 Postage 690 1,000 536 1,000 844 1,000 1,020 1,040 Publications/Books/Subscriptions - - 1,969 - - - - - Furniture/Equipment <$5000 - - - - - - - - Miscellaneous Expense 286 100 76,534 100 - 100 100 100 Total Services/Supplies 156,680$ 136,413$ 206,259$ 137,528$ 119,394$ 154,720$ 158,262$ 162,039$ Total Expenditures 526,601$ 580,570$ 601,249$ 548,293$ 523,720$ 573,158$ 578,717$ 590,866$ 29 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Municipal Court FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 39,546 $ 47,507 $ 48,872 $ 48,925 $ 31,372 $ - $ - $ - Longevity - - - 125 125 - - - Stipend - - - 750 750 - - - Certifications 825 900 900 900 546 - - - Retirement 5,283 6,299 6,582 6,664 4,452 - - - Medical Insurance 4,233 5,702 5,843 5,702 3,595 - - - Dental Insurance 265 412 356 360 223 - - - Vision Insurance 36 47 45 47 28 - - - Life Insurance & Other 479 348 604 358 372 - - - Social Security Taxes 2,469 3,001 3,024 3,089 2,015 - - - Medicare Taxes 577 702 707 722 471 - - - Unemployment Taxes 60 171 9 171 252 - - - Workers' Compensation 124 112 100 86 76 - - - Pre-Employment Physicals & Testing 45 - - - - - - - Total Personnel 53,942$ 65,202$ 67,042$ 67,899$ 44,277$ -$ -$ -$ Services/Supplies Professional Outside Services $ 6,516 $ - $ - $ - $ - $ 30,000 $ 30,600 $ 31,212 Judge's Compensation 5,460 6,600 8,095 6,600 6,067 6,600 6,732 6,867 Advertising - - - - - - - - Legal Notices - - - - - - - - Printing 46 1,100 1,518 1,100 584 500 510 520 Schools & Training - - 250 - - - - - Jury Fees - - - - - - - - Dues & Membership 150 260 225 260 95 260 265 271 Travel & Per Diem - - - - - - - - Office Supplies 310 330 11 330 154 330 337 343 Postage 349 400 315 400 335 400 408 416 Publications/Books/Subscriptions - 50 - 50 - 50 51 52 Furniture/Equipment <$5000 - - - - - - - - Miscellaneous Expenses 105 - - - - - - - Total Services/Supplies 12,937$ 8,740$ 10,414$ 8,740$ 7,236$ 38,140$ 38,903$ 39,681$ Total Expenditures 66,879$ 73,942$ 77,456$ 76,639$ 51,512$ 38,140$ 38,903$ 39,681$ 30 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Human Resources FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 240,745 $ 265,990 $ 242,015 $ 142,037 $ 130,716 $ 139,503 $ 142,293 $ 145,139 Merits - - - - - 2,790 - - Overtime 12 - - - - - - - Longevity - 290 295 205 205 265 270 276 Annual Stipend - - - 750 750 - - - Certifications 3,350 3,600 2,250 1,800 - - - - Cell Phone Stipend - - - - - 1,800 1,800 1,800 Retirement 33,583 35,270 37,510 19,345 18,817 18,732 19,107 19,489 Medical Insurance 20,775 19,521 18,848 17,404 20,926 13,670 13,943 14,222 Dental Insurance 1,737 2,489 1,803 1,326 1,105 1,159 1,182 1,206 Vision Insurance 202 228 174 119 106 119 121 124 Life Insurance & Other 1,278 1,947 1,104 1,040 1,019 1,055 1,076 1,098 Social Security Taxes 15,202 16,733 14,694 8,927 8,219 8,950 9,129 9,312 Medicare Taxes 3,555 3,913 3,481 2,088 1,922 2,094 2,136 2,179 Unemployment Taxes 32 599 32 342 504 504 514 524 Workers' Compensation 554 622 558 249 220 242 247 252 Pre-Employment Physicals/Testing 1,502 4,000 428 4,000 293 4,000 4,080 4,162 Auto Allowance - - 2,661 - - - - - Employee Relations 40,080 43,600 35,106 43,600 41,281 43,600 44,472 45,361 Tuition Reimbursement 8,197 20,500 10,500 20,500 6,691 20,500 20,910 21,328 Employee Assistance Program 2,478 2,400 2,310 2,400 2,094 2,400 2,448 2,497 Flexible Benefits Administration 1,933 2,400 - 2,400 - 2,400 2,448 2,497 Total Personnel 375,215$ 424,101$ 373,768$ 268,532$ 234,867$ 263,783$ 266,177$ 271,464$ Services/Supplies Professional Outside Services $ 31,962 $ 36,550 $ 31,564 $ 31,550 $ 34,835 $ 31,550 $ 32,181 $ 32,825 Physicals/Testing - - 75 500 2,934 500 510 520 Advertising 3,304 6,500 10,995 2,000 494 2,000 2,040 2,081 Legal Notices - - - - - - - - Printing 225 300 362 300 68 300 306 312 Schools & Training 6,909 7,750 2,228 1,800 353 1,800 1,836 1,873 Organizational Employee Training 2,309 2,500 656 10,000 9,705 10,000 10,200 10,404 Telephone - - - - - - - - Communications/Pagers/Mobiles 2,743 2,732 2,180 1,500 1,905 1,500 1,530 1,561 Dues & Membership 2,026 2,050 1,609 1,050 1,050 1,050 1,071 1,092 Travel & Per Diem 1,201 4,865 287 3,680 1,500 3,680 3,754 3,829 Meetings 914 850 155 750 35 750 765 780 Office Supplies 1,905 880 960 1,500 2,034 1,500 1,530 1,561 Postage 26 300 17 200 3 200 204 208 Publications/Books/Subscriptions - - - - - - - - Furniture/Equipment <$5000 - - - - 3,233 - - - Miscellaneous Expenses - - 3,994 - 175 - - - Total Services/Supplies 53,524$ 65,277$ 55,083$ 54,830$ 58,323$ 54,830$ 55,927$ 57,045$ Total Expenditures 428,739$ 489,378$ 428,851$ 323,362$ 293,190$ 318,613$ 322,103$ 328,510$ 31 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Communications & Marketing FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ - $ - $ - $ 85,696 $ 85,696 $ 90,034 $ 91,835 $ 93,672 Merits - - - - - 1,801 - - Overtime - - - - - - - - Longevity - - - 165 165 225 230 234 Annual Stipend - - - 750 750 - - - Certifications - - - 2,400 2,400 1,500 1,530 1,561 Cell Phone Stipend - - - - - 900 900 900 Retirement - - - 11,672 11,672 12,056 12,297 12,543 Medical Insurance - - - - - - - - Dental Insurance - - - 638 638 805 821 838 Vision Insurance - - - 72 72 72 73 75 Life Insurance & Other - - - 627 627 679 693 706 Social Security Taxes - - - 5,462 5,462 5,857 5,974 6,094 Medicare Taxes - - - 1,277 1,277 1,370 1,397 1,425 Unemployment Taxes - - - 171 252 252 257 262 Workers' Compensation - - - 152 152 152 155 158 Pre-Employment Physicals/Testing - - - - - - - - Auto Allowance - - - - - - - - Total Personnel -$ -$ -$ 109,082$ 109,163$ 115,703$ 116,162$ 118,468$ Services/Supplies Professional Outside Services -$ $ - -$ $ 50,000 $ 40,000 $ 50,000 $ 51,000 $ 52,020 Advertising - - - 6,500 6,500 8,000 8,160 8,323 Legal Notices - - - - - - - - Printing - - - 300 - 300 306 312 Schools & Training - - - 1,100 - 1,100 1,122 1,144 Telephone - - - - - - - - Communications/Pagers/Mobiles - - - - 900 - - - Dues & Membership - - - 1,000 1,000 1,000 1,020 1,040 Travel & Per Diem - - - 1,750 1,750 1,750 1,785 1,821 Meetings - - - 100 100 100 102 104 Office Supplies - - - 500 1,000 500 510 520 Postage - - - 100 - 100 102 104 Publications/Books/Subscriptions - - - - - - - - Furniture/Equipment <$5000 - - - 3,500 - 2,000 2,040 2,081 Miscellaneous Expense - - - - - - - - Total Services/Supplies -$ -$ -$ 64,850$ 51,250$ 64,850$ 66,147$ 67,470$ Total Expenditures -$ -$ -$ 173,932$ 160,413$ 180,553$ 182,309$ 185,938$ 32 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Information Services FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 164,369 $ 165,027 $ 182,908 $ 169,978 $ - $ - $ - $ - Longevity 2,355 2,520 2,535 2,520 - - - - Annual Stipend - - - - - - - - Certification - - 150 1,800 - - - - Retirement 22,251 21,883 25,645 23,151 - - - - Medical Insurance 12,122 11,404 10,003 11,404 - - - - Dental Insurance 696 824 613 720 - - - - Vision Insurance 94 95 78 95 - - - - Life Insurance & Other 867 1,208 720 1,244 - - - - Social Security Taxes 10,650 10,388 11,453 10,807 - - - - Medicare Taxes 2,491 2,429 2,679 2,527 - - - - Unemployment Taxes 18 342 18 342 - - - - Workers' Compensation 344 386 346 301 133 - - - Total Personnel 216,258$ 216,506$ 237,148$ 224,888$ 133$ -$ -$ -$ Services/Supplies Professional Services -$ -$ 7,583$ -$ 202,157$ 164,400$ 167,688$ 171,042$ Software & Support 272,631 288,186 270,143 325,000 300,280 445,000 453,900 462,978 Security 2,596 2,257 462 2,257 985 2,257 2,302 2,348 Legal Notices - - - - - - - - Schools & Training 360 3,900 - 3,900 - - - - Telephone - 1,000 - 1,000 - - - - Communications/Pagers/Mobiles 42,454 41,375 42,325 50,000 34,041 35,000 35,700 36,414 Building Maintenance - - - - - - - - Independent Labor 3,460 23,400 - 11,400 5,000 - - - Copier Rental/Leases 12,182 11,751 11,470 10,651 11,090 10,651 10,864 11,081 Dues & Membership 230 350 449 350 50 350 357 364 Travel & Per Diem - 6,208 - 6,208 - - - - Meetings - 122 155 122 - - - - Office Supplies 935 921 584 921 227 375 383 390 Printer Supplies 10,795 7,500 3,544 7,500 66 125 128 130 Postage - 300 9 300 148 50 51 52 Publication/Books/Subscriptions - - - - - - - - Uniforms - - - - - - - - Hardware 13,137 11,460 10,920 11,460 44,399 11,460 11,689 11,923 Total Services/Supplies 358,779$ 398,730$ 347,645$ 431,069$ 598,443$ 669,668$ 683,061$ 696,723$ Capital Capital Outlay $ - $ - $ - $ - $ - $ - $ - $ - Total Capital -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 575,037$ 615,236$ 584,793$ 655,957$ 598,575$ 669,668$ 683,061$ 696,723$ 33 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Facilities Maintenance FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Personnel Salaries $ 41,153 $ 41,205 $ 42,389 $ 42,436 $ 41,794 $ 43,497 $ 44,367 $ 45,254 Merits - - - - - 870 - - Overtime 828 1,000 119 1,000 567 - - - Longevity - 170 125 185 185 245 250 255 Annual Stipend - - - 750 750 - - - Cell Phone Stipend - - - - - - - - Retirement 5,481 5,464 5,647 5,780 6,200 5,768 5,883 6,001 Medical Insurance 7,816 7,968 8,815 7,968 8,640 7,968 8,127 8,290 Dental Insurance 714 928 788 805 789 805 821 838 Vision Insurance 69 72 69 72 68 72 74 75 Life Insurance & Other 216 302 218 311 219 325 332 338 Social Security Taxes 2,427 2,565 2,466 2,642 2,675 2,766 2,821 2,878 Medicare Taxes 568 600 577 618 626 647 660 673 Unemployment Taxes 9 171 9 171 252 252 257 262 Workers' Compensation 564 1,898 1,702 1,882 1,664 1,882 1,920 1,958 Total Personnel 59,844$ 62,343$ 62,922$ 64,620$ 64,428$ 65,097$ 65,512$ 66,822$ Services/Supplies Legal Notices $ - $ - $ - $ - $ - $ - $ - $ - Schools & Training - 250 - 250 - 250 255 260 Electricity 49,520 64,750 46,146 64,750 45,475 62,000 63,240 64,505 Water 12,333 17,650 13,740 17,650 14,398 17,000 17,340 17,687 Communications/Pagers/Mobiles - 674 - 674 - 674 687 701 Insurance 93,937 98,834 93,661 98,834 101,714 105,000 107,100 109,242 Building Maintenance 20,696 17,649 24,551 17,649 36,275 27,000 27,540 28,091 Equipment Maintenance - - 14,157 - - - - - Cleaning Services 60,304 57,400 73,152 57,400 52,925 57,000 58,140 59,303 Kitchen Supplies 6,187 5,400 4,702 5,400 4,113 5,400 5,508 5,618 Flags and Repairs - - - - - 20,000 - - Travel & Per Diem 40 200 - 200 - 200 204 208 Office Supplies 10,845 5,550 2,233 5,550 967 3,500 3,570 3,641 Fuel 1,927 5,500 - 5,500 - 4,000 4,080 4,162 Uniforms - 575 - 575 522 500 510 520 Vending Machine Supplies 958 900 812 900 444 900 918 936 Furniture/Equipment<$5,000 1,806 3,000 6 3,000 2,000 2,500 2,550 2,601 Maintenance Supplies 621 2,500 77 2,500 1,557 2,500 2,550 2,601 Miscellaneous Expense - - - - 201 200 - - Total Services/Supplies 259,173$ 280,832$ 273,239$ 280,832$ 260,591$ 308,624$ 294,192$ 300,076$ Total Expenditures 319,018$ 343,175$ 336,161$ 345,452$ 325,019$ 373,721$ 359,704$ 366,898$ 34 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services OTHER FUNDS 35 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Debt Service Fund FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Fund Balance 430,094$ 479,726$ 473,670$ 567,897$ 706,640$ 393,054$ 64,642$ $ (84,220) Revenue Property Taxes $ 2,215,644 $ 2,254,954 $ 2,316,476 2,369,775$ 2,390,379$ 2,523,357$ 2,523,265$ 2,065,779$ Property Taxes/Delinquent 415 2,000 5,284 2,000 4,069 2,000 2,000 2,000 Property Taxes/Penalty & Interest 5,157 4,500 6,736 4,500 5,383 4,500 4,500 4,500 Intergovernmental Transfer EDC - - - - - --- Interest Income 29,392 20,000 9,663 15,000 1,142 2,500 2,500 2,500 Total Revenue 2,250,608$ 2,281,454$ 2,338,159$ 2,391,275$ 2,400,972$ 2,532,357$ 2,532,265$ 2,074,779$ Expenditures Principal Payments $ 1,613,000 $ 1,978,000 $ 1,718,000 2,238,000$ 2,238,000$ $ 2,408,000 $ 2,400,000 1,660,000$ Interest Payments 763,973 734,490 637,930 674,726 674,726 645,527 475,145 428,461 Paying Agent Fees 5,900 7,500 3,495,738 7,500 5,500 7,500 7,500 7,500 Bond/CO Issuance cost - - - - - --- Total Expenditures 2,382,873$ 2,719,990$ 5,851,668$ 2,920,226$ 2,918,226$ 3,061,027$ 2,882,645$ 2,095,961$ Other Sources (Uses) Bond Proceeds $ - $ - $ 3,550,000 $ - $ - $ - $ - $ - Bond Proceeds- Premium - - - - - - -- Refund Cost - - 57,736 - - - -- Transfer In- General Fund - - - - - - -- Transfer In-EDC 4B 99,023 201,555 - 203,668 203,668 200,257 201,518 202,263 Transfer In- Street Maintenance Sales - - - - - --- Transfer In- Storm Drainage 26,937 202,933 202,933 - - - - - Transfer In - Capital Projects - - - - - --- Transfer In - CCPD 49,881 51,281 51,281 - - - - - Transfer In - sub-total - - - 203,668 203,668 200,257 201,518 202,263 Transfer Out - - - - - - - - Total Other Sources (Uses)-$ -$ 3,607,736$ 203,668$ 203,668$ 200,257$ 201,518$ 202,263$ Net Increase (Decrease)(132,265)$ (438,536)$ 94,227$ (325,283)$ (313,586)$ (328,412)$ (148,862)$ 181,081$ Ending Fund Balance $ 473,670 $ 41,190 $ 567,897 $ 242,614 $ 393,054 $ 64,642 $ (84,220) $ 96,862 36 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Capital Projects Fund FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Fund Balance 5,764,419$ 3,231,713$ 2,078,072$ 494,646$ 1,992,312$ 1,567,240$ 3,768,240$ $ 1,269,240 Revenue Contributions/Grants $ - $ - $ - -$ -$ $ - $- $- Interest Revenue 148,731 50,000 44,234 25,000 5,013 1,000 1,000 1,020 Miscellaneous Revenue - - - - - - - - Intergovernmental Revenue - - - - - - - - Prior Year Adjustment - - - - - - - - Total Revenue 148,731$ 50,000$ 44,234$ 25,000$ 5,013$ 1,000$ 1,000$ 1,020$ Expenditures General Government $ 6,623 $ 8,000 $ 6,212 $ 9 $ - $ - $- $- Bond Issuance Costs - - - - - - - - Capital Outlay 2,339,286 1,540,000 1,621,448 1,447,604 930,084 2,100,000 2,500,000 1,200,000 Engineering - - - - - 200,000 Total Expenditures 2,345,909$ 1,548,000$ 1,627,661$ 1,447,613$ 930,084$ 2,300,000$ 2,500,000$ 1,200,000$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ 4,500,000 $- $- Bond Premium - - - -- - - - Transfer In - - - 500,000 500,000 - - - Transfer Out - - - -- - - - Total Other Sources (Uses)-$ -$ -$ 500,000$ 500,000$ 4,500,000$ -$ -$ Net Increase (Decrease)(2,197,178)$ (1,498,000)$ (1,583,426)$ (922,613)$ (425,072)$ 2,201,000$ (2,499,000)$ (1,198,980)$ Ending Fund Balance $ 3,567,242 $ 1,733,713 $ 494,646 $ (427,967) $ 1,567,240 $ 3,768,240 $ 1,269,240 $ 70,260 37 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Capital Equipment Replacement Fund FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Fund Balance 173,990$ 501,610$ 537,311$ 532,053$ 561,516$ 7,668$ 7,668$ $ 7,668 Revenue Miscellaneous Revenue $ - $ - $ - $ - $ - $ - $ - $ - Total Revenue -$ -$ -$ -$ -$ -$ -$ -$ Expenditures Police Capital Replacement $ - $ - $ - $ - $ - $ 185,000 $ - $ - EMS Capital Replacement - Vehicles - 20,000 - - 76,362 - - - EMS Capital Replacement 32,227 30,262 30,036 366,172 366,172 30,500 30,500 30,500 Fire Capital Replacement - 20,000 - 155,395 130,071 321,540 173,540 184,131 Streets Capital Replacement - - - - - --- Parks Capital Replacement - 105,000 52,149 188,733 162,643 196,000 149,700 142,500 Recreation Capital Replacement 85,284 178,000 186,385 79,500 68,600 44,000 148,186 143,284 Community Development Capital Replacem - - - - - - -- IT Capital Expenses (Items over 5K)20,629 82,750 8,007 125,000 - - -- Facilities Capital Replacement - 29,000 - 29,000 - 50,000 35,000 35,000 Total Expenditures 138,140$ 465,012$ 276,577$ 943,800$ 803,848$ 827,040$ 536,926$ 535,415$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ - Transfer from Tax Notes - - - - - - - - Transfer In 501,461 542,639 271,320 250,000 250,000 827,040 536,926 535,415 Total Other Sources (Uses)501,461$ 542,639$ 271,320$ 250,000$ 250,000$ 827,040$ 536,926$ 535,415$ Net Increase (Decrease) $ 363,321 $ 77,627 $ (5,258) $ (693,800) $ (553,848) $ - $ - $ - Ending Fund Balance $ 537,311 $ 579,237 $ 532,053 $ (161,747) $ 7,668 $ 7,668 $ 7,668 $ 7,668 38 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services IS Capital Equipment Replacement Fund FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Fund Balance -$ -$ -$ -$ -$ 178,874$ 178,874$ $ 178,874 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 - - - - - - - - Hardware (Items under 5K)- - - - - - - - IS Capital Expenses (Items over 5K)- - - 125,000 71,126 100,000 100,000 100,000 Facilities Capital Replacement - - - - - - -- Total Expenditures -$ -$ -$ 125,000$ 71,126$ 100,000$ 100,000$ 100,000$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ - Transfer from Tax Notes - - - - - - - - Transfer In - - - 250,000 250,000 100,000 100,000 100,000 Total Other Sources (Uses)-$ -$ -$ 250,000$ 250,000$ 100,000$ 100,000$ 100,000$ Net Increase (Decrease)-$ -$ -$ 125,000$ 178,874$ -$ -$ -$ Ending Fund Balance $ - $ - $ - $ 125,000 $ 178,874 $ 178,874 $ 178,874 $ 178,874 39 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Street Maintenance  Fund FY 2019  ACTUAL FY 2020  APPROVED FY 2020  ACTUAL FY 2021  AMENDED  BUDGET FY 2021  ESTIMATE FY 2022  APPROVED FY 2023  PROJECTED FY 2024  PROJECTED Beginning Fund Balance 67,188$       92,456$       92,457$       184,557$     184,556$     222,366$     265,330$       $     310,906  Revenue    Sales Tax  $     248,744  $     243,112  $     287,911  $     262,500  $     312,054  $     300,000  $     306,000  $     312,120     Interest Income ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                     Total Revenue 248,744$     243,112$     287,911$     262,500$     312,054$     300,000$     306,000$     312,120$      Expenditures Personnel    Salaries  $       62,484  $       62,300  $       63,195  $       64,158  $       63,307  $       67,937  $       69,296  $       70,681       Merits ‐                    ‐                    ‐                    ‐                    ‐                    1,359            ‐                    ‐                        Overtime ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                        Longevity 1,116            1,220            1,230            1,344            1,344            1,523            1,553            1,585                Annual Stipend ‐                    ‐                    ‐                    1,050            1,050            ‐                    ‐                    ‐                         Cell Phone Stipend ‐                    ‐                    ‐                    ‐                    ‐                    360               ‐                    ‐                        Retirement 8,491            8,261            9,129            8,738            8,398            9,008            9,188            9,372                Medical Insurance 6,139            5,702            ‐                    5,702            5,003            5,702            5,816            5,932                Dental Insurance 632               783               668               682               664               682               696               710                   Vision Insurance 74                 76                 73                 76                 74                 76                 78                 79                     Life Insurance & Other 388               456               379               470               377               507               518               528                   Social Security Taxes 4,087            3,938            3,962            4,076            3,963            4,413            4,501            4,591                Medicare Taxes 956               921               926               953               943               1,032            1,052            1,073                Unemployment Taxes 13                 239               12                 239               353               353               360               367                   Workers' Compensation 3,021            2,914            2,613            2,904            2,564            2,904            2,962            3,021                Pre‐employment Physicals/Testing ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                     Total Personnel 87,399$       86,811$       82,185$       90,392$       88,039$       95,856$       96,020$       97,940$        Services & Supplies    Water  $             174  $         2,000  $                ‐     $         2,000  $         1,000  $         2,040  $         2,081  $         2,122     Communications/Pagers/Mobiles ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                        Vehicle Maintenance 6,198            3,500            3,166            3,500            3,202            3,570            3,641            3,714                Equipment Maintenance ‐                    300               111               300               262               500               510               520                   Street Maintenance 102,897        100,000        94,725          100,000        90,921          102,000        104,040        106,121            Signs & Markings 21,852          20,000          10,473          20,000          19,798          24,400          24,888          25,386              Fuel 4,661            7,500            4,215            6,500            6,209            6,630            6,763            6,898                Small Tools 293               2,000            935               2,000            1,414            2,040            2,081            2,122                Miscellaneous Expense ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                     Total Service & Supplies 136,076$     135,300$     113,625$     134,300$     122,806$     141,180$     144,004$     146,884$      Capital    Vehicles  $                  ‐   $                  ‐   $                ‐     $                ‐     $                ‐     $                ‐     $                ‐     $                ‐       Capital Replacement ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                        Capital Outlay ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                     Total Capital ‐$                  ‐$              ‐$              ‐$              ‐$              ‐$              ‐$              ‐$               Total Expenditures 223,475$     222,111$     195,811$     224,692$     210,845$     237,036$     240,024$     244,824$      Other Sources (Uses)    Transfer To Debt Service  $                  ‐   $                  ‐   $                ‐     $                ‐     $                ‐     $                ‐     $                ‐     $                ‐       Transfer To Storm Drainage ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                        Transfer Out ‐                    ‐                    ‐                    ‐                    ‐                    20,000          20,400          20,808           Total Sources Other (Uses)‐$                  ‐$                  ‐$              ‐$              ‐$              20,000$       20,400$       20,808$        Net Increase (Decreases)25,268$       21,001$       92,100$       37,809$       101,209$     42,964$       45,576$       46,488$        Ending Fund Balance  $       92,456  $     113,457  $     184,557  $     222,366  $     285,765  $     265,330  $     310,906  $     357,394  40 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Hotel Occupancy Tax  Fund FY 2019  ACTUAL FY 2020  APPROVED FY 2020  ACTUAL FY 2021  AMENDED  BUDGET FY 2021  ESTIMATE FY 2022  APPROVED FY 2023  PROJECTED FY 2024  PROJECTED Beginning Fund Balance 790,686$       1,067,065$     1,313,981$      1,313,981$     1,530,643$     1,393,312$    1,450,312$       $     1,511,217   Revenue    Hotel Occupancy Tax  $       669,983  $        550,000  $         387,759  $        210,000  $        293,029  $       400,000  $        400,000  $                   ‐       July 4th Revenue 11,133            7,500               ‐                         7,500               15,750             7,500              7,500               ‐                            Interest Income 14,485            5,000               6,856                5,000               1,460               5,000              5,000               ‐                         Total Revenue 695,601$       562,500$        394,615$          222,500$        310,239$         412,500$       412,500$        ‐$                   Expenditures  Personnel    Salaries  $         17,732  $                     ‐   $              4,398  $                     ‐   $                     ‐   $                    ‐   $                     ‐   $                     ‐     Overtime ‐                      20,000             ‐                         20,000             20,000             ‐                      ‐                        ‐    Longevity ‐                      ‐                       ‐                         ‐                        ‐                        ‐‐‐    Stipend ‐                      ‐                       ‐                         ‐                        ‐                        ‐‐‐    Retirement 2,191              ‐                       507                    ‐                        ‐                        ‐‐‐    Medical insurance 1,689              ‐                       214                    ‐                        ‐                        ‐‐‐    Dental Insurance 81                   ‐                       25                      ‐                        ‐                        ‐‐‐    Vision Insurance 10                   ‐                       3                        ‐                        ‐                        ‐‐‐    Life Insurance & Other 116                 ‐                       25                      ‐                        ‐                        ‐‐‐    Social Security Taxes 1,059              ‐                       252                    ‐                        ‐                        ‐‐‐    Medicare Taxes 248                 ‐                       59                      ‐                        ‐                        ‐‐‐    Unemployment Taxes 4                     ‐                       5                        ‐                        ‐                        ‐‐‐    Workers' Compensation ‐                      ‐                       ‐                         ‐                        ‐                        ‐‐‐    Pre‐Employment Physicals/Testing ‐                      ‐                       ‐                         ‐                        ‐                        ‐‐‐ Total Personnel 23,129$         20,000$          5,489$              20,000$           20,000$           ‐$                ‐$                 ‐$                  Services & Supplies    Professional Outside Services ‐$                ‐$                 ‐$                  ‐$                 ‐$                 ‐$                ‐$                 ‐$                     Auditing               2,000                 3,000                   3,000                  3,000                  3,000                4,000                  4,000                  4,000     Software & Support                      ‐                  4,500                   4,725                  5,000                  5,000              10,000                  5,000                  5,000     Advertising 33,501            17,725             16,994              25,000             25,000             17,500            18,595             18,595                 Service Charges & Fees 51                   ‐                       ‐                         ‐                        ‐                        ‐                      ‐‐    Printing ‐                      ‐                       ‐                         ‐                        ‐                        ‐                      ‐‐    Communications/Pagers/Mobiles 75                   ‐                       1,236                ‐                        570                   ‐                      ‐‐    Event Rentals ‐                      1,500               ‐                         15,045             10,000             ‐                      ‐                        ‐                            Dues & Membership ‐                      3,900               ‐                         4,000               2,000               4,000              4,000               4,000                   Uniforms ‐                      ‐                       ‐                         ‐                        ‐                        ‐                      ‐‐    Program Supplies ‐                      ‐                       ‐                         ‐                        ‐                        ‐                      ‐‐    July 4 Celebration 82,505            111,300          32,941              114,883           112,000           125,000         125,000           125,000               Community Events ‐                      ‐                       ‐                         ‐                        ‐                        ‐                      ‐                        ‐                         Total Services & Supplies 118,132$       141,925$        58,896$            166,928$        157,570$         160,500$       156,595$        156,595$         Capital Outlay    Capital Outlay  $         31,045  $          50,000  $         113,568  $        175,000  $        175,000  $       100,000  $        100,000  $        100,000    Total Capital 31,045$         50,000$          113,568$          175,000$        175,000$         100,000$       100,000$        100,000$         Total Expenditures 172,306$       211,925$        177,953$          361,928$        352,570$         260,500$       256,595$        256,595$         Other Sources (Uses)  Transfer To General Fund ‐$                ‐$                 ‐$                  ‐$                 95,000$           95,000$         95,000$           95,000$               Transfer To Future Capital Project Rese ‐                       ‐                        ‐                          ‐                         ‐                         ‐                       ‐                         ‐                         Total Other Sources (Uses)‐$                    ‐$                     ‐$                  ‐$                 95,000$           95,000$         95,000$           95,000$            Net Increase (Decrease)523,295$       350,575$        216,662$          (139,428)$       (137,331)$       57,000$         60,905$           (351,595)$        Ending Fund Balance 1,313,981$    1,417,640$     1,530,643$      1,174,553$     1,393,312$     1,450,312$    1,511,217$     1,159,622$      41 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Court Technology Fund FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Fund Balance 17,498$ 13,080$ 12,268$ 13,233$ 13,233$ 10,592$ 8,837$ 6,976$ Revenue Municipal Court Technology Fee $ 2,449 $ 2,800 $ 964 2,800$ 202$ 1,000$ $ 1,000 1,000$ Miscellaneous Revenue - - - - - --- Total Revenue 2,449$ 2,800$ 964$ 2,800$ 202$ 1,000$ 1,000$ 1,000$ Expenditures Software & Support $ 5,865 $ 1,872 $ - $ 1,872 $ 1,500 $ 2,105 $ 2,211 $ 2,323 Hardware 1,814 650 - 650 1,344 650 650 650 Total Expenditures 7,679$ 2,522$ -$ 2,522$ 2,844$ 2,755$ 2,861$ 2,973$ Capital Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ Total Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 7,679$ 2,522$ -$ 2,522$ 2,844$ 2,755$ 2,861$ 2,973$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ -$ -$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)(5,230)$ 278$ 964$ 278$ (2,641)$ (1,755)$ (1,861)$ (1,973)$ Ending Fund Balance $ 12,268 $ 13,358 $ 13,233 $ 13,511 $ 10,592 8,837$ $ 6,976 $ 5,003 42 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Court Security Fund FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Fund Balance 19,657$ 23,768$ 16,968$ 21,806$ 19,606$ 28,508$ 30,508$ $ 32,508 Revenue Municipal Court Security Fee $ 1,841 $ 2,200 $ 2,646 2,200$ 5,376$ $ 3,000 $ 3,000 3,000$ Truancy Prevention & Diversion Fees - - 1,080 - 2,871 2,000 2,000 2,000 Municipal Jury Fees - - 22 - 56 - - - Total Revenue 1,841$ 2,200$ 3,747$ 2,200$ 8,302$ 5,000$ 5,000$ 5,000$ Expenditures Schools and Training $ 350 $ 400 $ - 400$ 200$ $ 400 $ 400 400$ Small Equipment - - - - - - - - Travel and Per Diem 380 1,100 409 1,100 700 1,100 1,100 1,100 Total Expenditures 730$ 1,500$ 409$ 1,500$ 900$ 1,500$ 1,500$ 1,500$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out 3,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Total Other Sources (Uses)3,000$ 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ Net Increase (Decrease)4,111$ 2,200$ 4,838$ 2,200$ 8,902$ 2,000$ 2,000$ 2,000$ Ending Fund Balance $ 23,768 $ 25,968 $ 21,806 $ 24,006 $ 28,508 $ 30,508 $ 32,508 $ 34,508 43 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services CCPD Fund FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Fund Balance 77,222$ 229,884$ 79,228$ 274,091$ 110,856$ 142,205$ 89,755$ $ 125,900 Revenue Sales Tax $ 244,325 $ 235,819 $ 284,426 $ 262,500 $ 308,074 $ 300,000 $ 309,000 $ 318,270 Grant Revenue - - 5,669 - 1,448 - - - Interest Income - - - - - - - - Assets Sold - - 3,200 - - - - - Total Revenue 244,325$ 235,819$ 293,295$ 262,500$ 309,522$ 300,000$ 309,000$ 318,270$ Expenditures Personnel Salaries -$ -$ -$ $ - $ - $ - $ - $ - Overtime - 20,040 2,476 20,040 20,866 - - - Longevity - - - - - - - - Annual Stipend - - - - - - - - Retirement - 2,657 - 2,729 - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - 1,242 - 1,242 - - - - Medicare Taxes - 291 - 291 - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - 446 400 446 394 - 446 446 Total Personnel $ - $ 24,677 $ 2,876 $ 24,748 $ 21,259 $ - $ 446 $ 446 Services & Supplies Professional Outside Services 13,783$ 26,000$ 32,081$ $ 26,000 $ 25,957 $ 26,000 $ 26,520 $ 27,050 Schools & Training 19,260 15,400 15,417 15,400 15,353 16,000 16,320 16,646 Qualifying Expenses 17,218 18,250 11,290 18,250 14,174 18,500 18,870 19,247 Meetings - - - - - 700 714 728 Office Supplies - - - - - 2,750 2,805 $ 2,861 Postage - - - - - 500 510 520 Publications/Books/Subscription - - - - - 2,500 2,550 $ 2,601 Uniforms 4,028 6,000 132 6,000 5,905 6,000 6,120 6,242 Protective Clothing - - 1,931 - - - - - Small Equipment 46,960 44,900 40,770 50,000 48,838 54,500 48,000 48,960 Total Services & Supplies 101,248$ 110,550$ 101,620$ 115,650$ 110,228$ 127,450$ 122,409$ 124,857$ Capital Capital Outlay $ 40,297 $ 47,500 $ 45,217 $ 150,000 $ 146,686 $ 225,000 $ 150,000 $ 150,000 Total Capital 40,297$ 47,500$ 45,217$ 150,000$ 146,686$ 225,000$ 150,000$ 150,000$ Total Expenditures 141,545$ 182,727$ 149,713$ 290,398$ 278,173$ 352,450$ 272,855$ 275,304$ Other Sources (Uses) Transfer Out $ 49,881 $ 51,281 $ 51,281 $ - $ - $ - $ - $ - Total Other Sources (Uses)49,881$ 51,281$ 51,281$ -$ -$ -$ -$ -$ Net Increase (Decrease)152,662$ 104,373$ 194,863$ (27,898)$ 31,349$ (52,450)$ 36,145$ 42,966$ Ending Fund Balance $ 229,884 $ 334,257 $ 274,091 $ 246,193 $ 142,205 $ 89,755 $ 125,900 $ 168,866 44 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Recreation Program Fund FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Fund Balance 3,655$ 3,028$ 3,028$ 5,061$ 5,062$ 5,155$ 5,155$ $ 5,155 Revenue Recreation Programs $ 5,680 $ 6,000 $ 4,457 $ 6,000 $ 5,708 $ 6,000 $ 6,000 $ 6,000 Total Revenue 5,680$ 6,000$ 4,457$ 6,000$ 5,708$ 6,000$ 6,000$ 6,000$ Expenditures Recreation Programs $ 6,307 $ 6,000 $ 2,424 $ 6,000 $ 5,615 $ 6,000 $ 6,000 $ 6,000 Total Expenditures 6,307$ 6,000$ 2,424$ 6,000$ 5,615$ 6,000$ 6,000$ 6,000$ Net Increase (Decrease)(627)$ -$ 2,033$ -$ 93$ -$ -$ -$ Ending Fund Balance 3,028$ 3,028$ 5,061$ 5,061$ 5,155$ 5,155$ 5,155$ $ 5,155 45 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Parkland Dedication Fund FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Fund Balance 467,425$ 220,464$ 385,294$ 550,557$ 385,727$ 536,026$ 356,026$ $ 259,026 Revenue Interest Income $ 11,870 $ - $ 5,399 $ 5,000 $ 299 $ - $ - $ - Miscellaneous Revenue - - - 150,000 - --- Park Revenues - - 159,864 - 150,000 -- - Total Revenue 11,870$ -$ 165,263$ 155,000$ 150,299$ -$ -$ -$ Expenditures Capital Expenditures $ 258,831 $ 162,000 $ - $ 100,000 $ - 180,000$ $ 97,000 $ 180,000 Total Expenditures 258,831$ 162,000$ -$ 100,000$ -$ 180,000$ 97,000$ 180,000$ Net Increase (Decrease)(246,961)$ (162,000)$ 165,263$ 55,000$ 150,299$ (180,000)$ (97,000)$ (180,000)$ Ending Fund Balance 220,464$ 58,464$ 550,557$ 605,557$ 536,026$ 356,026$ 259,026$ $ 79,026 46 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Trophy Club Park FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Working Capital 127,992$ 88,517$ 63,532$ 70,716$ 52,825$ 53,004$ 18,298$ $ (15,531) Revenue Grant Revenue $ 3,360 $ - $ 68,146 $ - $ - $ - $ - $ - Park Revenue 99,351 160,000 188,708 160,000 185,461 225,000 229,500 234,090 Interest Income - - - - - - - - Miscellaneous Revenue - - - - - - - - Total Revenue 102,711$ 160,000$ 256,854$ 160,000$ 185,461$ 225,000$ 229,500$ 234,090$ Expenses Personnel Salaries $ 31,376 $ 49,282 $ 35,221 $ 22,845 22,740$ $ 26,250 $ 26,775 $ 27,311 Part Time - - - 25,834 16,074 25,834 26,350 26,877 Merits - - - - - - - - Longevity - - - 65 65 - - - Stipend - - - - 263 - - - Cell Phone Stipend - - - - - 315 - - Retirement 2,087 3,109 2,588 3,112 2,933 3,453 3,522 3,593 Medical Insurance 1,707 2,789 2,635 2,789 2,475 4,096 4,178 4,261 Dental Insurance 117 (0) 229 282 270 282 288 293 Vision Insurance 15 0 20 25 23 25 26 26 Life Insurance & Other 78 172 125 167 134 195 198 202 Social Security Taxes 1,962 3,056 2,131 3,083 2,678 3,249 3,314 3,380 Medicare Taxes 459 715 498 721 626 760 775 791 Unemployment taxes 75 231 145 231 340 340 347 354 Workers' Compensation 998 1,009 979 994 878 994 1,014 1,034 Pre-Employment Physicals/Testing --- - - - - - Total Personnel 38,873$ 60,363$ 44,572$ 60,148$ 49,498$ 65,792$ 66,786$ 68,122$ Services & Supplies Professional Outside Services $ - $ - $ - $ - -$ $ - $ - $ - Auditing 2,000 - - - - - - - Software & Support 4,431 3,815 3,860 3,815 3,860 3,891 3,969 4,049 Advertising 441 1,900 245 1,900 200 1,938 1,977 2,016 Printing - 600 548 600 - 612 624 637 Schools & Training - - - - - - - - Service Charges & Fees 6,964 10,000 8,468 10,000 12,506 5,000 5,100 5,202 Electricity 1,051 2,148 1,243 2,148 4,005 2,191 2,235 2,279 Water 2,234 4,914 4,321 4,914 3,435 5,012 5,113 5,215 Telephone - - - - - - - - Communications/Pagers/Mobiles 3,329 958 4,067 958 5,285 5,640 5,753 5,868 Insurance 1,200 - 1,200 1,200 1,200 1,224 1,248 1,273 Property Maintenance 16,196 17,000 55,458 17,000 16,313 12,340 12,587 12,839 Equipment Maintenance 3,428 3,750 4,062 3,750 9,118 3,825 3,902 3,980 Independent Labor 22,316 28,600 15,210 28,600 27,918 30,000 30,600 31,212 Portable toilets 5,100 4,250 3,375 4,250 6,000 5,400 5,508 5,618 Dues & Membership - 140 - 140 100 143 146 149 Travel & Per Diem - - - - - - - - Office Supplies 74 1,107 1,029 1,107 1,144 1,129 1,152 1,175 Postage 57 346 - 346 110 353 360 367 Fuel 3,203 990 3,588 990 1,271 1,010 1,030 1,051 Uniforms 560 423 406 423 400 431 440 449 Community Events 2,533 9,700 4,030 9,700 6,915 - - - Small Tools 139 500 391 500 500 510 520 531 Furniture/Equipment<$5,000 749 - - - - - - - Maintenance Supplies 545 450 68 450 400 459 468 478 Miscellaneous Expense 4,376 300 70,309 300 1,606 306 312 318 Depreciation Expense - Machinery and 2,387 - 3,221 - - - - - 47 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Trophy Club Park FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Prompt Payment Interest - - - - - - - - Total Services & Supplies 83,313$ 91,891$ 185,098$ 93,091$ 102,286$ 81,415$ 83,043$ 84,704$ Capital Capital Expenses $ - $ 13,500 $ - $ 13,500 13,498$ $ 97,500 $ 98,500 $ 67,500 Total Capital -$ 13,500$ -$ 13,500$ 13,498$ 97,500$ 98,500$ 67,500$ Total Expenses 122,186$ 165,754$ 229,670$ 166,739$ 165,282$ 244,706$ 248,329$ 220,326$ Other Sources (Uses) Park Administration Transfer $ 20,000 $ 20,000 $ 20,000 $ 20,000 20,000$ $ 15,000 $ 15,000 $ 15,000 Police and EMS Service Transfer - - - -- --- Total Other Sources (Uses)20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 15,000$ 15,000$ 15,000$ Net Increase (Decrease)(39,475)$ (25,754)$ 7,184$ (26,739)$ 179$ (34,706)$ (33,829)$ (1,236)$ Ending Working Capital $ 88,517 $ 62,763 $ 70,716 $ 43,977 $ 53,004 $ 18,298 $ (15,531) $ (16,767) 48 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Storm Drainage Utility FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Working Capital 415,781$ 803,110$ 665,539$ 763,082$ 653,375$ 953,482$ 1,169,032$ $ 1,369,292 Revenue Storm Drainage Fee $ 439,944 $ 424,200 $ 430,303 $ 430,000 $ 437,286 $ 438,600 $ 447,372 $ 456,319 Hazardous Waste Stipend - - - - - - - - Miscellaneous Revenue - - - - - - - - Interest Income 11,818 - 2,711 - - - - - Total Revenue 451,763$ 424,200$ 433,014$ 430,000$ 437,286$ 438,600$ 447,372$ 456,319$ 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 $ 29,595 $ 29,400 $ 20,456 $ 29,400 $ 29,175 $ 30,000 $ 30,600 $ 31,212 Engineering/Construction 16,049 30,000 6,093 30,000 29,047 30,000 30,600 31,212 Trash Removal/Recycling 2,850 2,000 4,400 5,000 4,900 5,100 5,202 5,306 Street Sweeping 2,350 4,500 7,250 15,000 14,486 15,300 15,606 15,918 Independent Labor 9,799 20,000 7,540 120,000 117,550 122,400 124,848 127,345 Dues & Membership 111 200 135 200 200 250 255 260 Fuel - - - - - - - - Miscellaneous Expense - - - - - - - - Depreciation Expense 51,083 - 51,083 - - - - - Total Services & Supplies 111,837$ 86,100$ 96,957$ 199,600$ 195,358$ 203,050$ 207,111$ 211,253$ Capital Capital Replacement -$ -$ -$ -$ $ - -$ -$ -$ Capital Expense - - - - - - - - Capital Projects - - - - - - - - Transfer to Drainage Capital Projects - - - - - - - - Total Capital -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Principal $ - $ - $ - $ - $ - $ - $ - $ - Interest 19,533 - (4,419) - - - - - Total Debt Service 19,533$ -$ (4,419)$ -$ -$ -$ -$ -$ Total Expenses 131,370$ 86,100$ 92,538$ 199,600$ 195,358$ 203,050$ 207,111$ 211,253$ Other Sources (Uses) Cumulative effect on change in account $ - $ - $ - $ - $ - $ - $ 1 $ - Transfer In - - - - - - - - Transfer to General Fund 40,000 40,000 40,000 40,000 40,000 20,000 40,000 40,000 Transfer To Debt Service 26,937 202,933 202,933 - - - - - Total Other Sources 66,937$ 242,933$ 242,933$ 40,000$ 40,000$ 20,000$ 40,001$ 40,000$ Net Increase (Decrease)387,329$ 95,167$ 97,543$ 190,400$ 201,928$ 215,550$ 200,260$ 205,066$ Ending Working Capital $ 803,110 $ 898,277 $ 763,082 $ 953,482 $ 855,303 $ 1,169,032 $ 1,369,292 $ 1,574,358 49 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services EDC 4B FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Starting Net Position 636,691$ 331,798$ (32,312)$ 365,706$ 365,706$ 229,725$ 584,415$ $ 947,672 Revenue Sales Tax - General $ 497,487 $ 486,224 $ 575,821 $ 525,000 $ 624,108 $ 600,000 $ 612,000 $ 624,240 NTX Magazine Revenue - - - - - - - - Interest Income 5,454 4,000 - 4,000 6 4,080 4,162 4,245 Miscellaneous Revenue - - 64,106 - - 53,625 52,625 51,625 Total Revenue 502,941$ 490,224$ 639,927$ 529,000$ 624,115$ 657,705$ 668,787$ 680,110$ Expenses Professional Outside Services $ 1,116 $ 4,000 $ 3,254 $ 4,000 $ 4,000 $ 15,000 $ 15,300 $ 15,606 Auditing 2,000 4,000 4,000 4,000 4,000 5,000 5,100 5,202 Advertising 3,895 35,000 - 35,000 15,506 35,000 35,700 36,414 Printing 34 200 - 200 100 200 204 208 Schools & Training - 1,000 - 1,000 1,000 1,000 1,020 1,040 Dues & Membership - 1,200 - 1,200 1,200 1,200 1,224 1,248 Travel & Per Diem - 750 - 750 500 750 765 780 Office Supplies 25 200 - 200 200 200 204 208 Miscellaneous Expense 2,501 4,000 2,500 4,000 2,000 4,000 4,080 4,162 EDC Projects - - - - - - - - Incentive Programs 696,940 - - - 297,722 - - - Transfer to General Fund/DSR - 30,000 30,000 30,000 230,000 40,000 40,000 40,000 Transfer to Debt Service 99,023 201,555 - 203,668 203,668 200,257 201,518 202,263 Bond Principal - - - - - - - - Bond Interest 1,900 - 106,926 - - - - - Debt Issue Cost - - - - - - - - Paying Agent Fees 400 400 600 400 200 408 416 424 Total Expenses 807,834$ 282,305$ 147,280$ 284,418$ 760,096$ 303,015$ 305,531$ 307,556$ Net Increase (Decrease)(304,893)$ 207,919$ 492,647$ 244,582$ (135,981)$ 354,690$ 363,256$ 372,554$ Ending Net Position $ 331,798 $ 539,718 $ 460,335 $ 610,289 $ 229,725 $ 584,415 $ 947,672 $ 1,320,226 50 FY22 Approved Budget TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TIRZ#1 Fund FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ACTUAL FY 2021 AMENDED BUDGET FY 2021 ESTIMATE FY 2022 APPROVED FY 2023 PROJECTED FY 2024 PROJECTED Beginning Fund Balance (592,352)$ (540,670)$ (522,683)$ (354,811)$ (354,812)$ (266,829)$ (199,763)$ $ (132,295) Revenue Property Tax $ 74,940 $ 154,068 $ 129,579 $ 112,763 $ 112,763 $ 79,744 $ 81,339 $ 82,966 Sales Tax 5,087 7,800 51,704 27,500 27,500 28,050 28,611 29,183 Total Revenue 80,027$ 161,868$ 181,283$ 140,263$ 140,263$ 107,794$ 109,950$ 112,149$ Expenses Professional Outside Services $ 1,116 $ 3,000 $ 3,254 $ 3,000 $ 3,000 $ 3,000 $ 4,000 $ 4,000 Incentive Programs 9,242 42,096 10,157 49,280 49,280 37,728 38,483 39,252 Total Expenditures 10,358$ 45,096$ 13,411$ 52,280$ 52,280$ 40,728$ 42,483$ 43,252$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)69,669$ 116,772$ 167,872$ 87,983$ 87,983$ 67,066$ 67,468$ 68,897$ Ending Fund Balance (522,683)$ (423,898)$ (354,811)$ (266,828)$ (266,829)$ (199,763)$ (132,295)$ $ (63,398) 51 FY22 Approved Budget TOWN OF TROPHY CLUB 52 FY22 Approved Budget 53 FY22 Approved Budget 54 FY22 Approved Budget Dept Description Replacement Year Amount Notes Funding Parks Baseball Field Backstop Netting ‐ Field 5 FY22 15,000.00$ UV Damage and Holes GF Parks Lightning Protection FY22 52,000.00$ Lightning Protectors @ Indy East & West and Harmony GF Parks Baseball Field Backstop Netting ‐ Field 6 FY22 15,000.00$ UV Damage and Holes GF Parks Baseball Field Backstop Netting ‐ Field 7 FY22 15,000.00$ UV Damage and Holes GF Parks Indy East ‐ Baseball Fields Windscreen Replacements FY22 10,000.00$ Faded and torn GF Parks Basketball Court Surfacing FY22 4,000.00$ Faded and Chipping GF Parks Dog Play Structures FY22 15,500.00$ Faded, chipping and missing parts GF Parks 4011 ‐ 2008 F‐150 FY22 28,000.00$ Replacement GF Parks 2011 Toro 36" GrandStand / Model # 74534 FY22 8,000.00$ Replacement GF Parks 2006 Toro Multi Pro 1250 / Model # 41177 FY22 33,500.00$ Replacement GF Trophy Club Park Guard Shack ‐ Updates throughout needed FY22 50,000.00$         Updates throughout needed TCP Trophy Club Park Pipe Fencing Moto x and Mountain bikers FY22 35,000.00$          Add Section along Old Marshal Creek Rd to separate TCP Trophy Club Park Annual MotoX track Maintenance ‐ Equipment FY22 4,000.00$ Equipment Rental ‐ Loader, roller, tiller TCP Trophy Club Park Annual MotoX track Maintenance ‐ Materials FY22 5,500.00$ Materials ‐ Clay, sand, topsoil TCP Trophy Club Park Annual MotoX track Maintenance ‐ Labor FY22 3,000.00$ Labor TCP Trophy Club Park TCP ‐ 2013 Kawasaki Mule 4010 (Camo) / Model ‐ KAF620SDF FY22 14,000.00$         Replacement GRANT Trophy Club Park TCP ‐ 2008 Honda 4 wheeler / Model # TRX500FPE8 FY22 8,000.00$            Replacement GRANT Parkland DedicationIndy West ‐ Playground Structure & Surfacing FY22 180,000.00$ Faded and UV Damaged ‐ entire structure is obsolete PARKLAND Recreation Recreation Truck (10/09/2020 Odometer Reading ‐ 54,940)FY22 44,000.00$ Fair ‐ nearing replacement age GF Community DevelopVehicle FY22 50,000.00$ GF Fire Apparatus ‐ Fire FY22 600,000.00$       Order October 2021/12‐14 mo build time MUD Fire Apparatus ‐ Fire FY22 250,000.00$       Town's part of Fire Truck GF Fire Apparatus ‐ Fire FY22 30,000.00$         2021‐Plan to sell Brush and replace with UTV GF Fire THERMAL IMAGER FY22 5,000.00$            Under $5,000 ea., replace as needed GF Fire SCBA Regulators, Harness and or Mask FY22 6,000.00$            Replace all at once, or over 2‐3 yr cycle GF Fire SCBA Regulators, Harness and or Mask FY22 6,000.00$            "GF Fire SCBA Regulators, Harness and or Mask FY22 6,000.00$            "GF Fire Power Cot Pro XT FY22 18,540.00$         Needs to be in FY21/22, or NOW (August 21)GF Fire EMS Equipment FY22 30,500.00$         GF Police Electric Bike FY22 25,000.00$         CCPD Police Unit 1700 (P) Ford FY22 50,000.00$         CCPD Police Unit 1502 (A) Ford FY22 50,000.00$         CCPD Police Unit 1501 (A) Ford FY22 50,000.00$         CCPD Police FYI: Police Portable Radio replacement one time purchase FY22 160,000.00$       GF Police Ticket Writers FY22 50,000.00$         CCPD IT Equipment FY22 100,000.00$       GF Community DevelopVehicle FY23 35,000.00$ GF Fire SCBA Regulators, Harness and or Mask FY23 6,000.00$            "GF Fire SCBA Regulators, Harness and or Mask FY23 5,000.00$            Under $5,000 ea., replace as needed GF Fire SCBA Regulators, Harness and or Mask FY23 5,000.00$            Under $5,000 ea., replace as needed GF Fire SCBA Regulators, Harness and or Mask FY23 5,000.00$            Under $5,000 ea., replace as needed GF Fire SCBA Regulators, Harness and or Mask FY23 5,000.00$            Under $5,000 ea., replace as needed GF Fire BAUER CASCADE FY23 60,000.00$         GF Fire THERMAL IMAGER FY23 5,000.00$            Under $5,000 ea., replace as needed GF Fire Portable Radio FY23 7,500.00$            Replacing aging portable radios w APX8000 GF Fire MOBILE RADIO FY23 7,500.00$            Replacing aging portable radios w APX8000 GF Fire HAZMAT Detector FY23 5,000.00$            Under $5,000 ea.GF Parks North Parking Lot Lighting and Electrical FY23 14,000.00$ Update to LED / Paint Poles 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 36,200.00$ 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 2009 Kawasaki Mule 4010 / (BLACK & WHITE MULE)FY23 14,000.00$ Replacement 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 Parkland DedicationIndy West ‐ Batting Cage Structure ‐ Remodel FY23 67,000.00$ PARKLAND Parkland DedicationIndy West ‐ Batting Cage Netting FY23 10,000.00$ PARKLAND Parkland DedicationIndy West ‐ Batting Cage Surfacing FY23 20,000.00$ PARKLAND 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 428.77$ Poor‐ most are stained. Several are uneven and weathered.GF Recreation Dining Chairs ‐ price per chair; 14 chairs total FY23 147.01$ Fair ‐ many need re‐strapping GF Recreation Lounge Chairs ‐ price per chair; 11 chairs total FY23 147.01$ Fair ‐ many need re‐strapping GF Recreation Chaise Lounges ‐ price per chair; 30 chairs total FY23 263.38$ Fair ‐ many need re‐strapping GF Recreation Pool Chair Lift FY23 6,982.75$ 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 Fire SCBA Regulators, Harness and or Mask FY23 6,000.00$            "GF Fire SCBA Regulators, Harness and or Mask FY23 6,000.00$            "GF Fire SCBA Regulators, Harness and or Mask FY23 6,000.00$            "GF Fire SCBA Regulators, Harness and or Mask FY23 6,000.00$            "GF Fire SCBA Regulators, Harness and or Mask FY23 5,000.00$            Under $5,000 ea., replace as needed GF Fire SCBA Regulators, Harness and or Mask FY23 5,000.00$            Under $5,000 ea., replace as needed GF Fire SCBA Regulators, Harness and or Mask FY23 5,000.00$            Under $5,000 ea., replace as needed GF Fire SCBA Regulators, Harness and or Mask FY23 5,000.00$            Under $5,000 ea., replace as needed GF Fire Power Cot Pro XT FY23 18,540.00$         July needs to be in FY22/23 GF Fire EMS Equipment FY23 30,500.00$         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 50,000.00$         CCPD Police Unit 1600 (P) Ford FY23 50,000.00$         CCPD Police Unit 1202 (A) Chevrolet FY23 50,000.00$         CCPD Police Handheld Fingerprint scanners (2)FY23 3,500.00$            CCPD 55 FY22 Approved Budget Dept Description Replacement Year Amount Notes Funding IT Equipment FY23 100,000.00$       GF Community DevelopVehicle FY24 35,000.00$ 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 $5,000 ea., replace as needed GF Fire MOBILE RADIO FY24 7,500.00$            Replacing aging portable radios w APX8000 GF Fire MOBILE RADIO FY24 7,500.00$            Replacing aging portable radios w APX8000 GF Police K‐9  Drug Dog FY24 25,000.00$         CCPD Police Unit 1801(A) Ford FY24 50,000.00$         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 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 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 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 Parkland DedicationHarmony Park ‐ North Playground Structure & Surfacing FY24 180,000.00$ PARKLAND 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 Fire HAZMAT Detector FY24 5,000.00$            Under $5,000 ea.GF Fire SCBA Regulators, Harness and or Mask FY24 6,000.00$            Quote METRO (#167950‐0) 13= $78,000 GF Fire SCBA Regulators, Harness and or Mask FY24 6,000.00$            "GF Fire SCBA Regulators, Harness and or Mask FY24 6,000.00$            "GF Fire SCBA Regulators, Harness and or Mask FY24 6,000.00$            "GF Fire SCBA Regulators, Harness and or Mask FY24 6,000.00$            "GF Fire SCBA Regulators, Harness and or Mask FY24 5,000.00$            Under $5,000 ea., replace as needed GF Fire SCBA Regulators, Harness and or Mask FY24 5,000.00$            Under $5,000 ea., replace as needed GF Fire LIFEPAC 15 heart monitor with BP and Capnography FY24 37,131.00$         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 EMS Equipment FY24 30,500.00$         GF IT Equipment FY24 100,000.00$       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 $5,000 ea., replace as needed GF Fire MOTOROLA APX6500 FY25 7,500.00$            Replacing aging portable radios w APX8000 GF 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 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 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 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 Fire MOTOROLA APX6500 FY25 7,500.00$            Replacing aging portable radios w APX8000 GF Fire EMS Equipment FY25 33,000.00$         GF 56 FY22 Approved Budget Dept Description Replacement Year Amount Notes Funding Police Unit 1702 (A) COP vehicle: Ford FY25 30,000.00$         CCPD IT Equipment FY25 100,000.00$       GF Fire MOTOROLA APX6500 FY26 7,500.00$            Replacing aging portable radios w APX8000 GF Fire MOTOROLA APX6500 FY26 7,500.00$            Replacing aging portable radios w APX8000 GF 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 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 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 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 Fire CYLI FY26 895.00$               GF Fire CYLI FY26 895.00$               GF Fire CYLI FY26 895.00$               GF Fire CYLI FY26 895.00$               GF Fire Lifepac FY26 37,131.00$         Aug needs to be in FY25/26 GF Fire EMS Equipment FY26 33,000.00$         GF IT Equipment FY26 100,000.00$       GF 5,693,019.19$     ‐$   57 FY22 Approved Budget Assumption Yr #1 Assumption Yr #2 Assumption Yr #3 Assumption Yr #4 Assumption Yr #5 Property Tax 0.00% 2.00% 2.00% 2.00% 2.00% Sales Tax 0.00% 5.00% 3.00% 3.00% 3.00% Other Revenues 0.00% 1.00% 1.00% 1.00% 1.00% Overall Expenditures (General Fund)0.00% 2.00% 2.00% 2.00% 2.00% Public Safety Salaries 0.00% 2.00% 2.00% 2.00% 2.00% Police FTE 0.00 1.00 0.00 1.00 0.00 Fire/EMS FTE 0.00 1.00 1.00 1.00 0.00 Other Employee's Salaries 0.00% 2.00% 2.00% 2.00% 2.00% Comp Study Adjustment -$ Health Care Costs 0.00% 5.00% 5.00% 5.00% 5.00% Capital Equipment Replacement Needs Police 185,000.00$ -$ -$ -$ -$ EMS 30,500.00$ 30,500.00$ 30,500.00$ 33,000.00$ 33,000.00$ Fire 321,540.00$ 173,540.00$ 184,131.00$ 70,000.00$ 55,711.00$ Parks 44,000.00$ 149,700.00$ 142,500.00$ 149,000.00$ 146,900.00$ Recreation 196,000.00$ 148,185.00$ 143,284.00$ 276,108.00$ 103,919.00$ Community Development 50,000.00$ 35,000.00$ 35,000.00$ -$ -$ TOTAL 827,040.00$ 536,925.00$ 535,415.00$ 528,108.00$ 339,530.00$ Budgeted Cap Equipment Replacement 827,040.00$ 536,925.00$ 535,415.00$ 528,108.00$ 339,530.00$ IT Allocations 100,000.00$ 100,000.00$ 100,000.00$ 100,000.00$ 100,000.00$ TOTAL 100,000.00$ 100,000.00$ 100,000.00$ 100,000.00$ 100,000.00$ CCPD Capital Equipment 185,000.00$ 185,000.00$ 185,000.00$ 185,000.00$ 185,000.00$ Police 225,000.00$ 205,500.00$ 137,500.00$ 184,500.00$ 207,000.00$ FY22  Tax Rate  $0.445000 2017‐2018 Total Activity 2018‐2019 Total Activity 2019‐2020 Total Activity General Fund   FY21 Amended  Budget FY22 FY23 FY24 FY25 FY26 Beginning Fund Balance ‐ FY20 CAFR less  FY21 Exp 6,988,000$          6,702,518$          6,732,789$          6,919,626$          6,915,697$          6,706,966$           Percent off Budgeted Number 1.00%2.00%2.00%2.00%2.00%2.00% Revenue Property Tax 6,493,421.97$ 6,746,578.95$ 7,031,350.53$ $7,220,000 7,680,000.00$ 7,833,200.00$ 7,989,464.00$ 8,148,853.28$ 8,311,430.35$ Licenses and Permits 614,931.29$ 499,301.61$ 479,513.17$ $235,000 165,000.00$ 166,650.00$ 168,316.50$ 169,999.67$ 171,699.66$ Franchise Fees 867,445.87$ 911,737.89$ 850,543.10$ $852,816 820,000.00$ 828,200.00$ 836,482.00$ 844,846.82$ 853,295.29$ Sales Tax 925,571.96$ 1,023,119.84$ 1,123,554.08$ $1,110,000 1,311,800.00$ 1,377,390.00$ 1,418,711.70$ 1,461,273.05$ 1,505,111.24$ Fines and Fees 488,312.98$ 307,977.19$ 128,165.68$ $282,600 307,090.00$ 310,160.90$ 313,262.51$ 316,395.13$ 319,559.09$ Intergovernmental (MUD)608,910.00$ 674,452.00$ 718,656.96$ $820,031 898,700.00$ 907,687.00$ 916,763.87$ 925,931.51$ 935,190.82$ Grants 16,338.67$ 167,787.31$ 743,065.83$ $220,879 85,000.00$ 85,000.00$ Charges for Service 803,477.12$ 764,282.46$ 806,108.79$ $788,029 814,818.00$ 822,966.18$ 831,195.84$ 839,507.80$ 847,902.88$ Investment Income 109,662.42$ 206,601.18$ 75,136.89$ $72,000 24,000.00$ 24,240.00$ 24,482.40$ 24,727.22$ 24,974.50$ Miscellaneous Income 103,790.20$ 188,933.32$ 162,194.16$ $122,104 186,000.00$ 187,860.00$ 189,738.60$ 191,635.99$ 193,552.35$ Contributions 93,777.33$ 35,040.81$ 124,537.73$ $25,000 -$ -$ -$ Transfers In 829,299.02$ 63,000.00$ 91,500.00$ Total Revenue 11,954,938.83$  11,588,812.56$  12,334,326.92$  $11,748,459 12,292,408$        12,543,354$        12,688,417$        12,923,170$        13,162,716$         Expenditures General Government Manager's Office  $       508,330.79  $    1,161,520.28  $       682,231.03 872,190 806,864.34$ 824,359.97$ 842,273.87$ 860,617.84$ 879,404.07$ Legal  $       110,989.49  $       127,898.44  $       102,606.00 126,350 126,350.00$ 128,877.00$ 131,454.54$ 134,083.63$ 136,765.30$ Police  $    2,258,064.05  $    2,483,870.98 2,500,524.00$    2,803,201                3,050,230.16$ 3,196,605.02$ 3,266,182.02$ 3,422,803.07$ 3,495,016.55$ Emergency Medical Services  $    1,047,028.99  $    1,085,045.86  $    1,189,691.50 1,365,650                1,389,307.50$ 1,419,500.33$ 1,450,417.34$ 1,482,079.05$ 1,514,506.65$ Fire  $    1,097,509.22  $    1,303,324.35  $    1,256,964.26 1,428,025                1,449,196.55$ 1,564,987.24$ 1,683,454.08$ 1,804,668.60$ 1,844,304.58$ Streets  $       340,910.07  $       191,462.56  $       192,607.65 227,010 240,279.08$ 245,084.66$ 249,986.35$ 254,986.08$ 260,085.80$ Parks  $    1,535,805.36  $    1,486,965.36  $    1,396,879.95 1,610,338                1,547,203.34$ 1,582,827.69$ 1,619,559.19$ 1,657,279.07$ 1,696,019.78$ Recreation  $       561,579.66  $       588,666.47  $       391,582.50 662,702 758,119.31$ 774,082.21$ 790,404.40$ 807,095.05$ 824,163.65$ Community Events  $          26,663.78  $          35,624.96  $          14,866.60 33,383 38,510.92$ 39,281.14$ 40,066.76$ 40,868.10$ 41,685.46$ Community Development  $       556,128.02  $       568,238.66  $       491,941.07 653,324 419,111.56$ 427,886.64$ 436,856.87$ 446,027.12$ 455,402.44$ Finance  $       533,986.50  $       526,600.55  $       601,248.95 548,293 573,158.39$ 585,431.72$ 597,991.02$ 610,844.04$ 623,998.77$ Municipal Court  $          89,899.13  $          66,879.23  $          77,456.48 76,639 38,140.00$ 38,902.80$ 39,680.86$ 40,474.47$ 41,283.96$ Human Resources  $       405,362.01  $       428,739.11  $       428,851.13 323,362 318,613.06$ 325,433.76$ 332,413.30$ 339,555.97$ 346,866.21$ Communications  $‐     $‐     $‐   173,182 180,553.05$ 184,190.42$ 187,901.85$ 191,688.90$ 195,553.13$ Information Services  $       556,055.46  $       575,037.17  $       584,792.52 655,957 669,668.00$ 679,773.36$ 690,080.83$ 700,594.44$ 711,318.33$ Facility Maintenance  $       256,589.46  $       319,017.86  $       336,161.48 345,452 373,720.91$ 360,795.33$ 368,011.23$ 395,371.46$ 382,878.89$ Debt Service -$ -$ -$ -$ -$ Capital ‐ Projects -$ -$ -$ -$ -$ Total Expenditures 9,884,902$          10,948,892$        10,248,405$        11,905,057$        11,979,026$        12,378,019$        12,726,735$        13,189,037$        13,449,254$         Current Revenues to Expenditures 2,070,037$          639,921$             2,085,922$          (156,598)$            313,382$              165,335$              (38,317)$              (265,866)$            (286,537)$             Other Sources (Uses): Debt Issuance ‐  Transfers In 91,500 158,500.00$ 160,000.00$ 161,500.00$ 163,000.00$ 164,500.00$ Transfers Out (1,673,000)               (927,040.00)$ (636,925.00)$ (635,415.00)$ (628,108.00)$ (439,530.00)$ Total Other Sources (Uses)(1,581,500)$         (768,540)$            (476,925)$            (473,915)$            (465,108)$            (275,030)$             Net Increase (Decrease) $        (1,738,098) $            (455,158) $            (311,590) $            (512,232) $            (730,974) $           (561,567) Ending Fund balance  $     5,249,901.95  $     6,247,359.83  $     6,421,198.30  $     6,407,393.68  $     6,184,722.29  $    6,145,399.01  58 FY22 Approved Budget 2021 Tax Rate Calculation Notice Taxing Unit Name: :Thw V\ o.f-'((l,of {f4 L-1,,.u R Attached are the following documents : No New Revenue and Voter Approval Tax Rate Worksheets Tax Rate Recap Notice of Tax Rates (required to be posted on taxing unit website} Approving No New Revenue Rate of io .43 7 q 43 If/OD Voter Approval Rate of jo .11 /}~3/4/oD (if applicable) Di Minimis Rate of 4 6 • </l, 'S -3 f;; $ f DD 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$0 , -33(p{j.({J_ (Maintenance & Operation Rate} Proposed l&S ~p O, ( f (Interest & Sinking or Debt Rate} Proposed Total Rate 4 0 · ~4~ J- As a representative of T~of(k-~ C..t,.,u ~ , I approve the Tax Rate Calculation and have provided the proposed tax rate for the taxing entity listed above . Printed name Signature 59 FY22 Approved Budget 2021 Tax Rate Calculation Worksheet Date: 08/03/2021 03:37 PM Taxing Units Other Than School Districts or Water Districts TOWN OF TROPHY CLUB 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 Districts 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. No-New-Revenue Tax Rate Worksheet Amount/Rate 1. 2020 total taxable value. Enter the amount of 2020 taxable value on the 2020 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 ceilings (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 $2,247,622,529 2. 2020 tax ceilings. Counties, cities and junior college districts. Enter 2020 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 units adopted the tax ceiling provision in 2020 or a prior year for homeowners age 65 or older or disabled, use this step.2 $359,306,333 3. Preliminary 2020 adjusted taxable value. Subtract Line 2 from Line 1.$1,888,316,196 4. 2020 total adopted tax rate.$0.446442/$100 5. 2020 taxable value lost because court appeals of ARB decisions reduced 2020 appraised value. A. Original 2020 ARB values:$61,373,954 60 FY22 Approved Budget B. 2020 values resulting from final court decisions: C. 2020 value loss. Subtract B from A.3 $56,352,263 $5,021,691 6. 2020 taxable value subject to an appeal under Chapter 42, as of July 25. A. 2020 ARB certified value: B. 2020 disputed value: C. 2020 undisputed value. Subtract B from A.4 $25,665,001 $4,345,840 $21,319,161 7. 2020 Chapter 42 related adjusted values Add Line 5C and Line 6C.$26,340,852 8. 2020 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$1,914,657,048 9. 2020 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2020. Enter the 2020 value of property in deannexed territory.5 $0 10. 2020 taxable value lost because property first qualified for an exemption in 2021. 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 2021 does not create a new exemption or reduce taxable value. A. Absolute exemptions. Use 2020 market value: B. Partial exemptions. 2021 exemption amount or 2021 percentage exemption times 2020 value: C. Value loss. Add A and B.5 $408,110 $6,121,708 $6,529,818 11. 2020 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 2021. Use only properties that qualified in 2021 for the first time; do not use properties that qualified in 2020. A. 2020 market value: B. 2021 productivity or special appraised value: C. Value loss. Subtract B from A.7 $0 $0 $0 12. Total adjustments for lost value. Add lines 9, 10C and 11C.$6,529,818 13. 2020 captured value of property in a TIF. Enter the total value of 2020 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which 2020 taxes were deposited into the tax increment fund.8 If the taxing unit has no captured appraised value in line 18D, enter 0. $27,090,893 14. 2020 total value. Subtract Line 12 and Line 13 from Line 8.$1,881,036,337 15. Adjusted 2020 total levy. Multiply Line 4 by Line 14 and divide by $100.$8,397,736 16. Taxes refunded for years preceding tax year 2020. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2020. Types of refunds include court $7,785 61 FY22 Approved Budget 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 2020. This line applies only to tax years preceding tax year 2020.8 17. Adjusted 2020 levy with refunds and TIF adjustment. Add Lines 15 and 16.10 $8,405,521 18. Total 2021 taxable value on the 2021 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 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 2021 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2021 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 2021 value. Add A and B, then subtract C and D. $2,363,661,589 $0 $0 $20,435,925 $2,343,225,664 19. Total value of properties under protest or not included on certified appraisal roll.13 A. 2021 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. 2021 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. $34,660,125 $116,253 $34,776,378 20. 2021 tax ceilings. Counties, cities and junior colleges 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 units adopted the tax ceiling provision in 2020 or a prior year for homeowners age 65 or older or disabled, use this step.16 $398,376,116 21. 2021 total taxable value. Add Lines 18E and 19C. Subtract Line 20.17 $1,979,625,926 22. Total 2021 taxable value of properties in territory annexed after Jan. 1, 2020. $0 62 FY22 Approved Budget Include both real and personal property. Enter the 2021 value of property in territory annexed.18 23. Total 2021 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in 2020. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing 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, 2020, and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2021.19 $60,309,365 24. Total adjustments to the 2021 taxable value. Add Lines 22 and 23.$60,309,365 25. Adjusted 2021 taxable value. Subtract Line 24 from Line 21.$1,919,316,561 26. 2021 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100.20 $0.437943/$100 27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2021 county NNR tax rate.21 1Tex. Tax Code Section 26.012(14) 13Tex. Tax Code Section 26.01(c) and (d) 2Tex. Tax Code Section 26.012(14) 14Tex. Tax Code Section 26.01(c) 3Tex. Tax Code Section 26.012(13) 15Tex. Tax Code Section 26.01(d) 4Tex. Tax Code Section 26.012(13) 16Tex. Tax Code Section 26.012(6)(b) 5Tex. Tax Code Section 26.012(15) 17Tex. Tax Code Section 26.012(6) 6Tex. Tax Code Section 26.012(15) 18Tex. Tax Code Section 26.012(17) 7Tex. Tax Code Section 26.012(15) 19Tex. Tax Code Section 26.012(17) 8Tex. Tax Code Section 26.03(c) 20Tex. Tax Code Section 26.04(c) 9Tex. Tax Code Section 26.012(13) 21Tex. Tax Code Section 26.04(d) 10Tex. Tax Code Section 26.012(13) 22Reserved for expansion 11Tex. Tax Code Section 26.012,26.04(c-2) 23Tex. Tax Code Section 26.044 12Tex. Tax Code Section 26.03(c) 24Tex. Tax Code Section 26.0441 63 FY22 Approved Budget 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. Voter-Approval Tax Rate Worksheet Amount/Rate 28. 2020 M&O tax rate. Enter the 2020 M&O tax rate.$0.336442/$100 29. 2020 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.$1,914,657,048 30. Total 2020 M&O levy. Multiply Line 28 by Line 29 and divide by $100.$6,441,710 31. Adjusted 2020 levy for calculating NNR M&O rate. A. M&O taxes refunded for years preceding tax year 2020 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 2020. This line applies only to tax years preceding tax year 2020. B. 2020 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 2021 captured appraised value in Line 18D, enter 0. C. 2020 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. 2020 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. $5,868 $112,763 $0 $-106,895 $6,334,815 32. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$1,919,316,561 33. 2021 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100. $0.330055/$100 34. Rate adjustment for state criminal justice mandate.23 A. 2021 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. $0 64 FY22 Approved Budget B. 2020 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. D. Enter the rate calculated in C. If not applicable, enter 0. $0 $0.000000/$100 $0.000000/$100 35. Rate adjustment for indigent health care expenditures.24 A. 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. B. 2020 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, 2019 and ending on June 30, 2020, less any state assistance received for the same purpose. C. Subtract B from A and divide by Line 32 and multiply by $100. D. Enter the rate calculated in C. If not applicable, enter 0. $0 $0 $0.000000/$100 $0.000000/$100 36. Rate adjustment for county indigent defense compensation.25 A. 2021 indigent defense compensation expenditures: Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2020 and ending on June 30, 2021, less any state grants received by the county for the same purpose. B. 2020 indigent defense compensation expenditures:Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2019 and ending on June 30, 2020, 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. E. Enter the lessor of C and D. If not applicable, enter 0. $0 $0 $0.000000/$100 $0.000000/$100 $0.000000/$100 37. Rate adjustment for county hospital expenditures.26 A. 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. B. 2020 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, 2019 and ending on June 30, 2020. $0 $0 65 FY22 Approved Budget C. Subtract B from A and divide by Line 32 and multiply by $100. D.Multiply B by 0.08 and divide by Line 32 and multiply by $100. E. Enter the lessor of C and D, if applicable. If not applicable, enter 0. $0.000000/$100 $0.000000/$100 $0.000000/$100 38. 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. A. Amount appropriated for public safety in 2020. 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 2020. 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. D. Enter the rate calculated in C. If not applicable, enter 0. $0 $0 $0.000000/$100 $0.000000/$100 39. Adjusted 2021 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$0.330055/$100 40. Adjustment for 2020 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in 2020 should complete this line. These entities will deduct the sales tax gain rate for 2021 in Section 3. Other taxing units, enter zero. A. Enter the amount of additional sales tax collected and spent on M&O expenses in 2020, 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. C. Add Line 40B to Line 39. $0 $0.000000 $0.330055 41. 2021 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below. 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. $0.341606/$100 D41. Disaster Line 41 (D41): 2021 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 $0.000000/$100 66 FY22 Approved Budget 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 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. 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). 42. Total 2021 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 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. $2,853,269 $0 $0 $325,360 $2,527,909 43. Certified 2020 excess debt collections. Enter the amount certified by the collector.28 $350,320 44. Adjusted 2021 debt. Subtract Line 43 from Line 42E.$2,177,589 45. 2021 anticipated collection rate. A. Enter the 2021 anticipated collection rate certified by the collector:29 B. Enter the 2020 actual collection rate C. Enter the 2019 actual collection rate D. Enter the 2018 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%.31 100.00% 98.90% 99.90% 99.88% 100.00% 46. 2021 debt adjusted for collections. Divide Line 44 by Line 45E $2,177,589 47. 2021 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$1,979,625,926 48. 2021 debt tax rate. Divide Line 46 by Line 47 and multiply by $100.$0.110000/$100 67 FY22 Approved Budget 49. 2021 voter-approval tax rate. Add Lines 41 and 48.$0.451606/$100 D49. Disaster Line 49 (D49): 2021 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. $0.000000/$100 50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2021 county voter-approval tax rate. 23Tex. Tax Code Section 26.044 28Tex. Tax Code Section 26.012(7) 24Tex. Tax Code Section 26.0441 29Tex. Tax Code Section 26.012(10) and 26.04(b) 25Tex. Tax Code Section 26.0442 30Tex. Tax Code Section 26.04(b) 26Tex. Tax Code Section 26.0443 31Tex. Tax Code Section 26.04(h),(h-1) and (h-2) 27Tex. Tax Code Section 26.042(a) 68 FY22 Approved Budget 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. Additional Sales and Use Tax Worksheet Amount/Rate 51. Taxable Sales. For taxing units that adopted the sales tax in November 2020 or May 2021, enter the Comptroller's estimate of taxable sales for the previous four quarters.20 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2020, enter 0. $0 52. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue.33 Taxing units that adopted the sales tax in November 2020 or in May 2021. 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 2020. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. $0 53. 2021 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$1,979,625,926 54. Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$0.000000/$100 55. 2021 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.$0.437943/$100 56. 2021 NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November 2020 or in May 2021. Subtract Line 54 from Line 55. Skip to Line 57 if you adopted the additional sales tax before November 2020. $0.437943/$100 57. 2021 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. $0.451606/$100 58. 2021 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57. $0.451606/$100 31Reserved for expansion 34Tex. Tax Code Section 26.041(d) 32Tex. Tax Code Section 26.041(d) 35Tex. Tax Code Section 26.04(c) 33Tex. Tax Code Section 26.041(i) 36Tex. Tax Code Section 26.04(c) 69 FY22 Approved Budget 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. Voter-Approval Protection for Pollution Control 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 $0 60. 2021 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$1,979,625,926 61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100. $0.000000/$100 62. 2021 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). $0.451606/$100 37Tex. Tax Code Section 26.045(d) 38Tex. Tax Code Section 26.045(i) 70 FY22 Approved Budget SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate 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; and40 •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 Unused Increment Rate Worksheet Amount/Rate 63. 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. If the year is prior to 2020, enter zero. $0.020157 64. 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 $0 65. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from the 2018 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero. $0.000000 66. 2021 unused increment rate. Add Lines 63, 64 and 65.$0.020157/$100 67. 2021 voter-approval tax rate, adjusted for unused increment rate.23 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). $0.471763/$100 39Tex. Tax Code Section 26.013(a) 40Tex. Tax Code Section 26.013(c) 41Tex. Tax Code Section 26.0501(a) and (c) 42Tex. Tax Code Section Local Gov't Code Section 120.007(d), effective Jan. 1, 2022 43Tex. Tax Code Section 26.063(a)(1) 71 FY22 Approved Budget 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 De Minimis Rate Worksheet Amount/Rate 68. Adjusted 2021 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $0.330055/$100 69. 2021 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet. $1,979,625,926 70. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$0.025257 71. 2021 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet. $0.110000/$100 72. De minimis rate.23 Add Lines 68, 70 and 71.$0.465312/$100 44Tex. Tax Code Section 26.012(8-a) 45Tex. Tax Code Section 26.063(a)(1) 72 FY22 Approved Budget 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 year47. NOTE: This section will not apply to any taxing units in 2021. It is added to implement Senate Bill 1438 (87th Regular Session) and does not apply to a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a declared disaster in 2020, as provided for in the recently repealed Tax Code Sections 26.04(c-1) and 26.041(c-1). In future tax years, 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. In future tax years, this section will also 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). Emergency Revenue Rate Worksheet Amount/Rate 73. 2020 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.N/A 74. Adjusted 2020 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 2020 and the taxing unit calculated its 2020 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2020 worksheet due to a disaster, enter the 2020 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49. - or - If a disaster occurred prior to 2020 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 2020, 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 2020 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 2020 voter-approval tax rate from the worksheet. - or - If the taxing unit adopted a tax rate above the 2020 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. N/A 75. Increase in 2020 tax rate due to disaster. Subtract Line 74 from Line 73.N/A 76. Adjusted 2020 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.N/A 77. Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.N/A73FY22 Approved Budget 78. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.N/A 79. Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 N/A 80. 2021 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). N/A 46Tex. Tax Code Section 26.042(b) 47Tex. Tax Code Section 26.042(f) 48Tex. Tax Code Section 26.042(c) 49Tex. Tax Code Section 26.042(b) 50Tex. Tax Code Section 26.04(c-2) and (d-2) SECTION 8: Total Tax Rate Indicate the applicable total tax rates as calculated above. No-New-Revenue tax rate As applicable, enter the 2021 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax). Indicate the line number used: 26 $0.437943/$100 Voter-Approval tax rate As applicable, enter the 2021 voter-approval tax rate from: Line 49, 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: 67 $0.471763/$100 De minimis rate If applicable, enter the de minimis rate from Line 72.$0.465312/$100 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 print here Printed Name of Taxing Unit Representative sign here ________________________________________________________________ Taxing Unit Representative Date 74 FY22 Approved Budget Notice About 2021 Tax Rates Property Tax Rates in TOWN OF TROPHY CLUB This notice concerns the 2021 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:$0.437943/$100 This year's voter-approval tax rate:$0.471763/$100 To see the full calculations, please visit for a copy of the Tax Rate Calculation Worksheet. Unencumbered Fund Balance The following estimated balances will be left in the unit's accounts at the end of the fiscal year. These balances are not encumbered by a corresponding debt obligation. Type of Fund Balance GENERAL FUND 6,750,000 DEBT SERVICE FUND 393,000 TROPHY CLUB #1 TIRZ FUND -267,000 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 4,797 0 37,797 CO SERIES 2013 255,000 33,618 0 288,618 CO SERIES 2014 115,000 59,087 0 174,087 GO REFUNDING SERIES 2015 230,000 20,710 0 250,710 GO SERIES 2016 225,000 104,075 0 329,075 CO SERIES 2016 190,000 90,506 0 280,506 CO SERIES 2017 160,000 93,475 0 253,475 GO REF SERIES 2020 450,000 28,826 0 478,826 CO SERIES 2021 640,000 120,175 0 760,175 Total required for 2021 debt service $2,853,269 - Amount (if any) paid from funds listed in unencumbered funds $0 - Amount (if any) paid from other resources $325,360 - Excess collections last year $350,320 = Total to be paid from taxes in 2021 $2,177,589 + Amount added in anticipation that the unit will collect only 100.00% of its taxes in 2021 $0 = Total debt levy $2,177,589 This notice contains a summary of actual no-new-revenue and voter-approval calculations as certified by , on . 75 FY22 Approved Budget