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FY25 Approved Budget44 TH ANNIVERSARY P R E P A R E D B Y F I N A N C E D E P A R T M E N T A P P R O V E D A N N U A L B U D G E T T O W N O F T R O P H Y C L U B 2 0 2 F I S C A L Y E A R5 I am pleased to present the Fiscal Year (FY) 2025 budget for the Town of Trophy Club. This budget reflects our commitment to fiscal responsibility, community priorities, and strategic planning for the future. This budget is designed to support the continued growth and prosperity of Trophy Club while aligning with the goals and priorities set by the Town Council. Key Accomplishments and Highlights Reorganization of the Capital Improvement Plan (CIP): This budget includes a comprehensive reorganization of the Capital Improvement Plan, ensuring long- term replacement and maintenance needs are met. The six-year plan includes $22.5 million in replacement and maintenance dollars to address critical infrastructure projects, ensuring our Town remains well-maintained and prepared for future growth. Implementation of the Trophy Club Pay Plan Policy : The budget fully implements the Trophy Club Pay Plan policy as approved by the Town Council in FY 2024. This ensures competitive compensation for our employees, helping us attract and retain top talent to provide exceptional services to our community. Alignment with Council Goals : This budget aligns with the Town Council’s goals and prioritizes the FY 2025 Business Plan. It reflects focus and dedication to addressing the priorities set by the Town Council, ensuring that staff meets community expectations. Enhanced Community Events : To improve gathering and celebration events for our residents and visitors, funding for Christmas in the Park has been increased to allow for this event to be expanded. This enhancement will provide more activities and entertainment to make the event even more enjoyable for everyone. M A N A G E R ' S M E S S A G E budget overview from town manager brandon wright QUOTE Honorable Mayor, Members of Town Council, and Citizens of Trophy Club, FY 2024 - 2025 APPROVED ANNUAL BUDGET 44 TH ANNIVERSARY 2 M A N A G E R ' S M E S S A G E budget overview from town manager brandon wright FY 2024 - 2025 APPROVED ANNUAL BUDGET I nclusion of the Parks Master Plan : This budget includes funding for the Parks Master Plan, which is a critical component of the FY 2025 Business Plan as well as a long-term strategy to ensure that ongoing investment in Trophy Club parks is made to meet the needs of our current and future residents. Pickleball Courts : As planning continues to ensure that the design and placement of pickleball courts in Trophy Club will benefit the overall community, funding is set aside in the FY 2025 Capital Improvement Plan to provide funding for a quality amenity for our residents. This addition will provide a popular and growing recreational activity for our residents, promoting health, wellness, and community engagement. Significant Investment in Street Improvements : The six-year Capital Improvement Plan dedicates $14.6 million to street maintenance/replacement. This substantial investment will improve road conditions, reduce maintenance costs in the long run, and enhance the overall safety and accessibility of our streets. Thrive Grant for Business Revitalization : In FY 2024, Trophy Club announced the Thrive Grant Program aimed at revitalizing local businesses. This grant provides essential funding to help businesses grow, innovate, and contribute to the economic vitality of Trophy Club. Funding is secured for this important program in the FY 2025 Budget as applications are accepted from Trophy Club businesses. 44 TH ANNIVERSARY 3 Tax Rate The FY 2025 Budget embodies our commitment to a conservative fiscal philosophy in managing municipal operations. By proposing a tax rate of $0.415469, which is the voter approval rate, we ensure that financial planning is both prudent and responsive to the community's expectations. This rate maintains the quality of services residents depend on while fostering a stable economic environment. This approach underscores the Town’s dedication to responsible stewardship of public funds, balancing the need for essential services with the goal of minimizing the financial burden on taxpayers. In conclusion, the FY 2025 Budget is a reflection of Trophy Club’s ongoing commitment to prudent financial management, community engagement, and strategic planning. It is designed to meet the current needs of residents while preparing for the future. Working together with the Town Council and our residents, staff remains focused on achieving goals to make Trophy Club a great place to call home. M A N A G E R ' S M E S S A G E budget overview from town manager brandon wright FY 2024 - 2025 APPROVED ANNUAL BUDGET Respectfully submitted, Brandon Wright Town Manager Trophy Club Texas 44 TH ANNIVERSARY 4 44 TH ANNIVERSARY B U D G E T C A L E N D A R important dates as executed in the planning of the FY 2025 budget FY 2024 - 2025 APPROVED ANNUAL BUDGET5 44 TH ANNIVERSARY QUOTE C U R R E N T S T A T E proposed budget FY 2024 - 2025 APPROVED ANNUAL BUDGET This budget will raise more total property taxes than last year's budget by $628,512 or 6.1%, and of that amount, $134,787 is the tax revenue raised from new property added to the roll this year. 6 FY25 Tax Rate COMPONENT UNITS 0.415469 General Fund Debt Service Fund Capital Projects Fund Capital Equipment Replacement Fund Hotel Occupancy Fund Street Maintenance Sales Tax Fund Court Technology Fund Court Security Fund CCPD Fund Recreation Program Fund Parkland Dedication Fund TIRZ #1 Grants Fund Trophy Club Park Fund Stormwater Drainage Utility Fund EDC 4B Fund Total Beginning Fund Balance - FY23 ACFR less FY24 Exp 6,954,899$ 1,779,396$ 10,771,422$ 2,359,096$ 3,046,977$ 496,177$ 7,520$ 74,994$ 217,888$ 29,491$ 546,457$ (111,065)$ 9,886$ 630,736$ 3,294,643$ 3,018,237$ 13,471,805$ Revenue Property Tax 9,268,316 2,951,335 61,272 12,280,923 Licenses and Permits 193,000 193,000 Franchise Fees 951,200 951,200 Sales/Occupancy Tax 1,625,000 750,000 357,000 360,500 83,779 650,000 3,826,279 Fines and Fees 355,608 100 14,100 6,000 204,000 438,600 1,018,408 Intergovernmental (MUD)1,356,797 1,356,797 Grants - 5,919,500 4,000 5,923,500 Charges for Service 1,986,190 1,986,190 Investment Income 400,000 10,000 50,000 1,530 1,030 1,750 1,224 40,000 505,534 Miscellaneous Income 180,500 2,575 10,000 25,000 218,075 Contributions 9,440,000 923,873 10,363,873 Total Revenue 16,316,611$ 2,953,910$ 15,369,500$ 923,873$ 810,000$ 358,530$ 100$ 14,100$ 365,530$ 6,000$ 1,750$ 145,051$ -$ 205,224$ 478,600$ 675,000$ 38,623,779$ Expenditures General Government - 62,657 653,565 716,221 Manager's Office 634,477 634,477 Town Secretary's Office 292,093 292,093 Mayor & Council 34,750 34,750 Legal 225,330 225,330 Police 4,198,291 - 377,373 358,888 4,934,551 Emergency Medical Services 1,832,364 - 120,250 1,952,614 Fire 1,800,450 74,500 120,250 1,995,200 Streets 321,553 11,565,000 171,000 379,225 487,453 12,924,232 Parks 2,045,722 3,720,000 85,000 128,930 5,979,652 Recreation 532,254 6,000 538,254 Pool 419,241 419,241 Community Events 94,686 808,301 902,987 Community Development 497,533 497,533 Finance 688,922 688,922 Municipal Court 114,500 - - 114,500 Human Resources 470,086 470,086 Communications 183,154 183,154 Information Services 686,125 50,000 736,125 Facility Maintenance 1,323,968 1,323,968 Debt Service - 2,944,640 400 2,945,040 Capital - Projects - - 20,000 - 20,000 Total Expenditures 16,395,500$ 2,944,640$ 15,359,500$ 923,873$ 828,301$ 379,225$ -$ -$ 358,888$ 6,000$ -$ 62,657$ -$ 128,930$ 487,453$ 653,965$ 38,528,931$ Current Revenues to Expenditures (78,889)$ 9,270$ 10,000$ -$ (18,301)$ (20,695)$ 100$ 14,100$ 6,642$ -$ 1,750$ 82,394$ -$ 76,294$ (8,853)$ 21,036$ 94,848$ Other Sources (Uses): Debt Issuance - Transfers In 80,752 202,463 - 283,215 Excess Current Revenue (78,889) Transfers Out - - - - - - 202,463 (202,463) Total Other Sources (Uses)1,863$ 202,463$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (202,463)$ 1,864$ Net Increase (Decrease)1,863$ 211,733$ 10,000$ -$ (18,301)$ (20,695)$ 100$ 14,100$ 6,642$ -$ 1,750$ 82,394$ -$ 76,294$ (8,853)$ 223,498$ 580,526$ Ending Fund balance 6,956,762$ 1,991,129$ 10,781,422$ 2,359,096$ 3,028,676$ 475,481$ 7,620$ 89,094$ 224,530$ 29,491$ 548,207$ (28,671)$ 9,886$ 707,030$ 3,285,790$ 3,241,735$ 33,707,278$ GOVERNMENTAL FUNDS All Funds Summary - Fiscal Year 2025 PROPRIETARY FUNDS FY 2024-2025 7 Approved Annual Budget FY2024-25 Approved Budget REVENUE DETAIL FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED PROPERTY TAXES Property Taxes 7,374,797$ 7,714,064$ 8,569,050$ 8,933,445$ 8,933,445$ 8,982,660$ 9,246,116$ 9,523,499$ Property Taxes/Prior Year 12,583 (8,322) 22,362 10,000 10,000 8,591 10,200 10,506 Property Taxes/P & I 9,095 20,293 39,374 10,000 10,000 18,649 12,000 12,360 TOTAL PROPERTY TAXES 7,396,475$ 7,726,035$ 8,630,786$ 8,953,445$ 8,953,445$ 9,009,901$ 9,268,316$ 9,546,365$ SALES TAXES Sales Tax - General 1,314,983$ 1,471,763$ 1,509,342$ 1,500,000$ 1,500,000$ 1,342,012$ 1,530,000$ 1,575,900$ Mixed Beverage Tax 69,011 92,036 104,404 95,000 95,000 73,040 95,000 97,850 TOTAL SALES TAXES 1,383,994$ 1,563,799$ 1,613,746$ 1,595,000$ 1,595,000$ 1,415,051$ 1,625,000$ 1,673,750$ FRANCHISE FEES Electric 481,898$ 500,777$ 568,985$ 515,000$ 515,000$ 590,973$ 550,000$ 566,500$ Gas 138,490 165,883 200,478 160,000 160,000 167,205 163,200 168,096 Telecommunications 24,469 21,113 16,975 37,500 37,500 25,362 30,000 30,900 Cable 64,612 66,056 61,173 55,000 55,000 34,228 55,000 56,650 Refuse 159,744 154,204 168,611 150,000 150,000 135,080 153,000 157,590 TOTAL FRANCHISE FEES 869,212$ 908,033$ 1,016,222$ 917,500$ 917,500$ 952,847$ 951,200$ 979,736$ LICENSES AND PERMITS Commercial Building Permits 64,156$ 80,659$ 76,075$ 50,000$ 50,000$ 35,264$ 5,000$ 5,150$ Residential Building Permits - 15,280 29,138 100,000 100,000 69,078 60,000 61,800 Swimming Pool Permits - 26,443 47,005 30,000 30,000 17,503 25,000 25,750 MEP Permits 6,045 26,144 17,030 10,000 10,000 12,600 15,000 15,450 Fire Permits/Sprinkler 4,226 6,596 6,418 5,000 5,000 12,171 3,000 3,090 CD for Health Inspection Fees - 3,290 12,790 10,000 10,000 10,675 5,000 5,150 Construction Inspections - - - - 49,285 30,000 30,900 Miscellaneous Permits 210,073 121,810 64,571 50,000 50,000 78,481 50,000 51,500 TOTAL LICENSES AND PERMITS 284,500$ 280,222$ 253,025$ 255,000$ 255,000$ 285,058$ 193,000$ 198,790$ INTERGOVERNMENTAL Intergov Trans In MUD 820,027 898,700$ 955,788$ 1,195,440$ 1,195,440$ 996,200$ 1,356,797$ 1,397,501$ TOTAL INTERGOVERNMENTAL 820,027$ 898,700$ 955,788$ 1,195,440$ 1,195,440$ 996,200$ 1,356,797$ 1,397,501$ GRANT REVENUE Grant Revenue 6,403$ 173,116$ 70,504$ -$ -$ 146,662$ -$ -$ TOTAL GRANT REVENUE 6,403$ 173,116$ 70,504$ -$ -$ 146,662$ -$ -$ FINES AND FEES Cty Veh Reg Fees/Child Safety 10,262$ 12,665$ 12,699$ 10,000$ 10,000$ 13,012$ 12,000$ 12,360$ Restitution 790 1,635 1,519 - - 5,464 1,000 1,030 Records Management Revenu 1,960 1,492 1,716 1,010 1,010 1,378 1,000 1,030 Municipal Court Fines/Fees 85,719 344,679 173,076 75,000 75,000 144,673 100,000 103,000 Municipal Court Child Safety F 2,912 5,684 10,329 580 580 9,444 10,000 10,300 Zoning Fees 5,630 5,065 4,105 1,500 1,500 4,715 4,500 4,635 Platting Fees 3,170 1,570 4,070 500 500 460 600 618 Developer Fees 870 850 500 750 750 - 1,000 1,030 P & Z Administrative Fees 1,535 1,775 1,705 500 500 1,900 1,500 1,545 Recreation Programs - - 820 - - Day Camp Programs 80,228 106,825 97,145 80,000 80,000 114,271 90,000 92,700 Community Events Revenue 240 4,565 4,100 3,000 3,000 7,750 - - Gingerbread House Decorating - - 1,770 1,500 1,500 2,420 1,500 1,545 Run 4 Kindness - - 993 993 993 - - - Pool Entry Fees 54,798 50,941 43,173 60,000 60,000 35,168 50,000 51,500 Daily Passes - - 8,721 6,347 6,347 5,659 6,463 6,657 Pool Rentals 13,567 8,755 3,685 10,000 10,000 3,350 10,000 10,300 Facility Rentals - - 2,738 1,875 1,875 3,962 1,800 1,854 Swim Team Program Fees 25,194 18,757 18,425 25,000 25,000 14,756 25,000 25,750 Aquatic Programs 13,785 13,407 12,433 11,000 11,000 11,671 11,000 11,330 Pool Concessions 10,410 9,469 1,380 11,221 11,221 14,373 11,445 11,789 FY 2024-2025 8 Approved Annual Budget FY2024-25 Approved Budget REVENUE DETAIL FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Denton/Tarrant Cty Pledge - F 17,072 16,420 17,089 17,000 17,000 16,619 16,500 16,995 Animal Control - 100 50 100 100 150 100 103 Misc Police Revenue 74 30 5,000 100 100 - 100 103 Convenience Fees 4 18 - 500 500 - 100 103 TOTAL FINES AND FEES 328,220$ 604,702$ 426,421$ 318,476$ 318,476$ 412,014$ 355,608$ 366,277$ CHARGES FOR SERVICES EMS Runs 143,381$ 215,785$ 191,825$ 153,015$ 153,015$ 141,841$ 175,000$ 180,250$ NISD Contribution 123,868 127,035 137,470 164,000 164,000 161,706 178,500 183,855 PID Reimbursement 2,195 - 13,865 60,000 60,000 6,916 60,000 61,800 PID Fire Assessment 507,446 529,357 519,246 532,139 532,139 507,446 572,690 589,871 Refuse Charges for Service 1,059,841 1,091,667 - - - 1,000,000 1,030,000 TOTAL CHARGES FOR SERVICES 776,890$ 1,932,018$ 1,954,073$ 909,154$ 909,154$ 817,909$ 1,986,190$ 2,045,776$ #REF!#REF!#REF!INVESTMENT INCOME Interest Income 29,353$ 86,193$ 639,154$ 160,000$ 160,000$ 638,859$ 400,000$ 412,000$ TOTAL INVESTMENT INCOME 29,353$ 86,193$ 639,154$ 160,000$ 160,000$ 638,859$ 400,000$ 412,000$ MISCELLANEOUS Recreation Rentals 82,663$ 63,240$ 72,925$ 65,000$ 65,000$ 94,824$ 58,000$ 59,740$ Recreation Concession 14,260 709 - 20,000 20,000 - - - Cell Tower Revenue 90,856 - 107,834 65,000 65,000 111,898 100,000 103,000 Small Cell Tower Lease - - - - - 1,500 1,500 1,545 Cell Tower Revenue - GASB 87 - 83,834 - - - - - - Lease Interest Revenue - GASB - 24,288 20,188 - - - - - Donations 95 200 1,500 - - - - - Assets Sold - 60,142 44,208 - - - 10,000 10,300 Vending Revenue 1,119 1,080 1,195 1,000 1,000 788 1,000 1,030 Miscellaneous Revenue (63,390)3,892 14,122 10,000 10,000 32,968 10,000 10,300 TOTAL MISCELLANEOUS 125,603$ 237,385$ 261,972$ 161,000$ 161,000$ 241,978$ 180,500$ 185,915$ TOTAL REVENUES $ 12,020,677 $ 14,410,203 $ 15,821,691 $ 14,465,015 $ 14,465,015 $ 14,916,479 16,316,611$ 16,806,110$ FY 2024-2025 9 Approved Annual Budget FY2024-25 Approved Budget Town Manager's Office FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries 654,831$ 165,550$ 394,450$ 258,216$ 258,216$ 215,215$ 311,536$ 320,882$ Salaries - Merits - - - - - - - - Salaries - Overtime - 140 - - - - - - Longevity 1,195 1,745 983 - - - - - Certification Pay 4,692 1,962 1,981 2,160 2,160 11,148 2,340 2,410 Cell Phone Stipend 2,257 2,375 2,000 1,860 1,860 1,635 2,040 2,101 Retirement 98,329 68,799 55,710 46,694 46,694 42,069 71,774 73,927 Medical Insurance 41,879 33,195 32,401 20,713 20,713 21,512 25,051 25,803 Dental Insurance 2,979 1,813 1,899 1,390 1,390 1,628 2,076 2,138 Vision Insurance 300 271 273 280 280 500 429 442 Life Insurance & Other 3,157 1,315 1,164 1,765 1,765 1,043 1,328 1,368 Social Security Taxes 28,490 19,842 14,700 16,009 16,009 14,935 21,248 21,885 Medicare Taxes 7,648 5,715 4,162 3,744 3,744 3,429 4,969 5,118 Unemployment Taxes 1,753 35 54 454 454 23 491 506 Workers Compensation 849 1,199 1,032 1,059 1,059 194 1,405 1,447 Pre-Employment Physicals/Testing - - - - - - - - Auto/Housing Allowance 11,831 8,401 4,750 8,400 8,400 7,613 26,790 27,594 Employee Relations - - - - - - - - Total Personnel $ 860,194 $ 312,360 $ 515,557 $ 362,744 $ 362,744 $ 320,943 $ 471,477 $ 485,621 Services/Supplies Professional Outside Services 6,989 47,090 110,569 15,000 15,000 28,417 40,000 41,200 Software & Support - - - - (31) Records Management 1,843 1,883 2,931 - - - - - Elections 15,929 24,013 19,439 - - - - - Lobbying 2,659 - - - - - - - Advertising 308 832 - 1,000 1,000 - 200 206 Legal Notices - - 535 - - 538 1,500 1,545 Printing 125 - 64 200 200 120 200 206 Schools & Training 2,820 2,462 5,680 5,000 5,000 1,775 5,000 5,150 Service Charges & Fees - - - - - - - - Communications/Pagers/Mobiles 3,500 - 417 500 500 265 100 103 Equipment Maintenance 441 - - - - - - - Dues & Membership 18,777 17,416 21,244 20,000 20,000 24,412 25,000 25,750 Travel & Per Diem 2,426 1,827 8,476 10,000 10,000 4,162 18,000 18,540 Meetings 3,618 593 2,202 5,000 5,000 1,539 - - Meals - - - - - - 5,000 5,150 Office Supplies 2,019 1,880 2,768 2,000 2,000 1,464 1,000 1,030 Postage 1,074 1,055 1,144 500 500 1,212 500 515 Publications/Books/Subscriptions - 7,102 124 430 430 514 - - Mayor/Council Expense 22,984 34,405 18,990 - - - - - Small Equipment 58 - - - - - - - Furniture/Equipment <$5,000 - 690 2,831 1,500 1,500 - 500 515 Contingency Expense 24,950 164,171 39,963 125,000 125,000 20,596 65,000 66,950 Miscellaneous Expense 2,717 2,507 5,726 1,000 1,000 12,185 1,000 1,030 Total Services/Supplies 113,237$ 307,925$ 243,101$ 187,130$ 187,130$ 97,169$ 163,000$ 167,890$ Total Expenditures $ 973,431 $ 620,285 $ 758,658 $ 549,874 $ 549,874 $ 418,112 $ 634,477 $ 653,511 FY 2024-2025 10 Approved Annual Budget FY2024-25 Approved Budget Town Manager's Office FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED POSITION TITLE FY 2023 FY 2024 FY 2025 TOWN MANAGER 1.00 1.00 0.95 TOWN SECRETARY 1.00 1.00 0.00 RECORDS ANALYST 1.00 1.00 0.00 ASST TO TOWN MANAGER 1.00 1.00 1.00 TOTAL FTEs 4.00 4.00 1.95 5% Funded by Hotel Occupancy Fund PERSONNEL SCHEDULE FY 2024-2025 11 Approved Annual Budget FY2024-25 Approved Budget Town Secretary's Office FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries -$ -$ -$ 147,904$ 147,904$ 97,578$ 167,293$ 172,312$ Overtime - - - - - - - - Longevity - - - - - - - - Certification Pay - - - 2,400 2,400 1,600 2,400 2,472 Cell Phone Stipend - - - 900 900 600 900 927 Retirement - - - 19,538 19,538 13,076 27,747 28,579 Medical Insurance - - - 31,495 31,495 15,214 23,802 24,516 Dental Insurance - - - 2,469 2,469 1,221 1,975 2,034 Vision Insurance - - - 516 516 275 433 446 Life Insurance & Other - - - 993 993 651 975 1,004 Social Security Taxes - - - 9,170 9,170 5,976 10,577 10,894 Medicare Taxes - - - 2,145 2,145 1,398 2,474 2,548 Unemployment Taxes - - - 504 504 18 504 519 Workers Compensation - - - 606 606 111 699 720 Pre-Employment Physicals/Testing - - - - - - - - Auto Allowance - - - - - - 2,400 2,400 Employee Relations - - - - - - - - Total Personnel $ - $ - $ - $ 218,640 $ 218,640 $ 137,719 $ 242,178 $ 249,372 Services/Supplies Professional Outside Services -$ -$ -$ -$ -$ 1,755$ 20,000$ 20,600 Records Management - - - 3,750 3,750 2,258 4,825 4,970$ Elections - - - 21,500 21,500 7,657 7,810 8,044 Lobbying - - - - - - - - Advertising - - - - - - - - Legal Notices - - - - - 4,542 5,000 5,150 Printing - - - 100 100 120 150 155 Schools & Training - - - 3,250 3,250 1,210 4,000 4,120 Service Charges & Fees - - - - - 8 8 8 Communications/Pagers/Mobiles - - - 100 100 228 480 494 Equipment Maintenance - - - - - - - - Dues & Membership - - - 385 385 760 800 824 Travel & Per Diem - - - 1,000 1,000 1,349 1,500 1,545 Meetings - - - 200 200 180 500 515 Meals - - - - - - 100 103 Office Supplies - - - 1,300 1,300 1,567 1,599 1,647 Postage - - - 50 50 42 43 44 Publications/Books/Subscriptions - - - - - 210 3,100 3,193 Mayor/Council Expense - - - - - Small Equipment - - - - - - - - Furniture/Equipment <$5,000 - - - - - - - - Contingency Expense - - - - - - - - Miscellaneous Expense - - - 12,000 - - - - Total Services/Supplies -$ -$ -$ 43,635$ 31,635$ 21,886$ 49,915$ 51,412$ Total Expenditures $ - $ - $ - $ 262,275 $ 250,275 $ 159,604 $ 292,093 $ 300,784 POSITION TITLE FY 2023 FY 2024 FY 2025 TOWN SECRETARY 0.00 1.00 1.00 RECORDS ANALYST 0.00 1.00 1.00 TOTAL FTEs 0.00 2.00 2.00 PERSONNEL SCHEDULE FY 2024-2025 12 Approved Annual Budget FY2024-25 Approved Budget Mayor & Council FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 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 -$ -$ -$ -$ -$ -$ -$ -$ Legal Notices - - - - - - - - Printing - - - - - 282 - - Schools & Training - - - - 12,250 455 21,000 21,630 Communications/Pagers/Mobiles - - - - - - - - Dues & Membership - - - - - 1,518 - - Travel & Per Diem - - - - - 545 - - Meetings - - - - 2,000 1,282 12,000 12,360 Meals - - - - - - - - Office Supplies - - - - 1,750 1,001 1,750 1,803 Postage - - - - - - - - Publications/Books/Subscriptions - - - - - - - - Miscellaneous Expense - - - - - - - - Total Services/Supplies -$ -$ -$ -$ 16,000$ 5,083$ 34,750$ 35,793$ Total Expenditures -$ -$ -$ -$ 16,000$ 5,083$ 34,750$ 35,793$ FY 2024-2025 13 Approved Annual Budget FY2024-25 Approved Budget Legal FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 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 188,874$ 188,874$ 159,806$ 225,000$ 225,000$ 101,862$ 225,000$ 231,750$ Legal Notices - - - - - - - - Schools & Training - - - - - - - - Communications/Pagers/Mobiles - - - - - - - - Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Office Supplies - - - 100 100 - - - Postage - - 1 30 30 - 30 31 Publications/Books/Subscriptions 267 267 - 300 300 102 300 309 Miscellaneous Expense - - - - - - - - Total Services/Supplies 189,141$ 189,141$ 159,807$ 225,430$ 225,430$ 101,964$ 225,330$ 232,090$ Total Expenditures 189,141$ 189,141$ 159,807$ 225,430$ 225,430$ 101,964$ 225,330$ 232,090$ POSITION TITLE FY 2023 FY 2024 FY 2025 TOWN ATTORNEY 0.00 0.00 0.00 TOTAL FTEs 0.00 0.00 0.00 PERSONNEL SCHEDULE FY 2024-2025 14 Approved Annual Budget FY2024-25 Approved Budget Police FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries 1,769,400$ 1,882,532$ 2,125,776$ 2,367,547$ 2,367,547$ 1,933,927$ 2,518,397$ 2,593,949$ Seasonal 72,758 71,426 84,347 129,000 129,000 72,938 152,744 157,326 Merits - - - - - - - - Overtime 137,033 214,283 238,146 150,040 150,040 195,293 200,000 206,000 Longevity 6,373 8,053 9,148 9,813 9,813 9,040 11,155 11,490 Annual Stipend 6,000 1,500 - - - - - - Certification 22,996 21,947 24,250 29,100 29,100 17,851 23,400 24,102 Cell Phone Stipend - 5,219 5,169 4,500 4,500 3,938 4,500 4,635 Retirement 263,059 273,812 301,302 332,573 332,573 284,102 387,899 399,536 Medical Insurance 153,968 124,152 141,769 196,051 196,051 144,096 183,905 189,422 Dental Insurance 11,105 7,383 8,770 16,984 16,984 13,279 17,277 17,795 Vision Insurance 1,342 997 1,352 3,693 3,693 3,051 3,760 3,873 Life Insurance & Other 11,024 8,562 9,238 10,359 10,359 11,382 15,424 15,887 Social Security Taxes 120,678 131,129 99,506 164,088 164,088 135,620 180,459 185,873 Medicare Taxes 28,404 30,903 23,545 38,376 38,376 32,386 42,298 43,567 Unemployment Taxes 11,385 754 302 7,056 7,056 737 8,806 9,070 Workers' Compensation 30,308 34,345 58,404 128,045 128,045 23,556 140,857 145,083 Pre-Employment Physicals/Testing 750 2,083 300 1,500 1,500 600 1,500 1,545 Total Personnel $ 2,646,583 $ 2,819,080 $ 3,131,324 $ 3,588,725 $ 3,588,725 $ 2,881,794 $ 3,892,381 $ 4,009,153 Services & Supplies Professional Outside Services 4,313$ 1,000$ 1,378$ -$ -$ -$ -$ -$ Advertising - 286 115 1,500 1,500 139 1,575 1,622 Legal Notices - 7 - - - 469 - - Printing 195 565 - - - 965 - - Abatements - - 217 - - - - - Schools & Training 888 790 2,497 - - 3,300 - - Communications/Pagers/Mobiles 18,953 18,198 16,170 17,621 17,621 9,998 18,502 19,057 Building Maintenance - 889 - - - - - - Vehicle Maintenance 27,427 42,110 51,942 50,000 50,000 125,841 60,000 61,800 Equipment Maintenance - - - - - 726 - - Dispatch - Denton County 47,489 42,439 40,484 40,484 40,484 - 46,365 47,756 Dues & Membership 2,481 3,588 3,103 4,100 4,100 1,403 4,305 4,434 Travel & Per Diem 7,248 8,977 6,413 10,500 10,500 20,785 15,500 15,965 Meetings 422 783 162 - - 198 - - Office Supplies 3,426 174 1,428 - - 748 2,400 2,472 Postage 1,151 130 482 - - 59 400 412 Publications/Books/Subscription 417 - - - - - 2,000 2,060 Fuel 44,032 67,745 68,492 95,000 95,000 48,465 90,000 92,700 Uniforms 22,375 23,237 15,967 26,000 26,000 18,823 27,300 28,119 Protective Clothing - 85 - - - - - - Investigative Materials 3,123 8,921 6,276 6,000 6,000 1,850 6,300 6,489 Animal Control 3,241 1,790 4,283 4,750 4,750 1,054 4,988 5,137 Small Equipment 5,242 5,620 3,746 2,500 2,500 3,700 2,625 2,704 Furniture/Equipment <$5,000 - - 1,085 2,500 2,500 519 2,625 2,704 Hardware - - 2,580 - - - - - Maintenance Supplies - 37 330 - - - - - Miscellaneous Expense 1,706 2,350 1,776 2,000 2,000 2,889 2,100 2,163 Vehicle Expense - - - - - 588 - - Capital Outlay 2,585 6,215 - - - - - - Programs & Special Projects 3,005 10,096 13,819 18,500 18,500 6,653 18,925 19,493 Total Services/Supplies $ 199,719 $ 246,032 $ 242,744 $ 281,455 $ 281,455 $ 249,171 $ 305,910 $ 315,087 Total Expenditures $ 2,846,302 $ 3,065,112 $ 3,374,068 $ 3,870,180 $ 3,870,180 $ 3,130,965 $ 4,198,291 $ 4,324,240 FY 2024-2025 15 Approved Annual Budget FY2024-25 Approved Budget Police FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED POSITION TITLE FY 2023 FY 2024 FY 2025 POLICE CHIEF 1.0 1.0 1.0 POLICE CAPTAIN 2.0 2.0 2.0 LIEUTENANT 1.0 1.0 1.0 CID SERGEANT 0.0 0.0 0.0 POLICE SERGEANT 3.0 4.0 4.0 ANIMAL CONTROL OFFICER 1.0 1.0 1.0 DETECTIVE/JUVENILE INVESTIGATOR 2.0 2.0 2.0 SRO 2.0 2.0 2.0 POLICE OFFICER 11.0 11.0 11.0 POLICE CADET 0.0 0.0 0.0 POLICE INVESTIGATIVE ASST.1.0 1.0 1.0 EVIDENCE CUSTODIAN/PATROL ASST 1.0 1.0 1.0 SENIOR ADMINISTRATIVE ASSISTANT 1.0 1.0 1.0 CROSSING GUARDS 3.37 3.37 3.95 TOTAL FTEs 29.37 30.37 30.95 PERSONNEL SCHEDULE FY 2024-2025 16 Approved Annual Budget FY2024-25 Approved Budget Emergency Medical Services FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries 695,169$ 727,016$ 853,558$ 950,494$ 950,494$ 788,814$ 1,001,354$ 1,031,394$ Part-Time 49,275 37,954 23,177 50,000 50,000 29,096 50,000 51,500 Merits - - - - - - - - Overtime 116,040 128,568 147,329 40,303 86,088 112,914 125,008 128,759 Longevity 7,343$ 7,574$ 6,916$ 7,441$ 7,441$ 8,002$ 8,515$ 8,770$ Annual Stipend 1,875 - - - - - - - Certification 10,177$ 8,278$ 10,185$ 11,250$ 11,250$ 9,030$ 11,250$ 11,588$ Cell Phone Stipend - 1,082 1,374 1,350 1,350 1,181 1,350 1,391 Retirement 111,244 113,615 132,628 130,884 130,884 123,047 150,657 155,177 Medical Insurance 74,926 64,889 76,638 79,022 79,022 73,008 87,481 90,106 Dental Insurance 5,436$ 3,968$ 4,812$ 4,472$ 4,472$ 6,805$ 8,400$ 8,652$ Vision Insurance 507 506 691 594 594 1,511 1,760 1,813 Life Insurance & Others 4,511 3,213 3,918 3,921 3,921 4,813 4,116 4,240 Social Security Taxes 51,644 53,569 37,964 61,194 61,194 57,444 69,312 71,392 Medicare Taxes 12,082 12,560 8,881 14,311 14,311 13,465 16,210 16,696 Unemployment Taxes 4,847 209 118 2,520 2,520 177 2,520 2,596 Workers' Compensation 17,868$ 20,249$ 25,980$ 58,584$ 58,584$ 10,752$ 67,300$ 69,319$ Pre-Employment Physicals/Testing 3,938 5,939 5,315 - - - - - Total Personnel $ 1,166,882 $ 1,189,189 $ 1,339,484 $ 1,416,340 $ 1,462,125 $ 1,240,059 $ 1,605,235 $ 1,653,392 Services/Supplies Professional Outside Services 3,314$ 187,170$ 100$ 1,750$ 1,750$ 39$ 1,750$ 1,803$ Physicals & Testing - - - 7,000 7,000 5,175 7,000 7,210 Software & Support - - - 11,085 11,085 11,783 12,100 12,463 Collection Fees 11,841 2,532 - - - - - - Hazmat Disposal 51 154 51 240 240 - 250 258 Radios 1,339 2,138 212 1,500 1,500 - 1,500 1,545 Schools & Training 1,249 2,135 1,645 9,205 9,205 995 9,000 9,270 Electricity 5,530 5,853 5,928 8,400 8,400 6,489 8,820 9,085 Water 3,734 3,318 4,312 4,000 4,000 2,759 4,000 4,120 Communications/Pagers/Mobiles 5,033 6,032 6,278 4,510 4,510 2,585 4,510 4,645 Building Maintenance 2,373 4,093 9,776 3,000 3,000 229 1,500 1,545 Vehicle Maintenance 8,091 10,659 3,831 12,335 12,335 14,085 12,335 12,705 Equipment Maintenance 6,019 12,943 9,250 12,919 12,919 - 12,919 13,307 Kitchen-Janitorial Supplies - - - - - - 1,500 1,545 Emergency Management 1,000 11,392 - 4,582 4,582 9,448 14,582 15,019 Dispatch - Denton County 3,946 4,020 5,061 5,622 5,622 - 5,224 5,381 Dues & Membership 1,135 1,780 1,234 3,406 3,406 1,711 3,400 3,502 Flags & Repairs - - - 11,000 11,000 - 19,000 11,000 Travel & Per Diem 2,819 4,224 7,624 5,326 5,326 3,108 7,500 7,725 Meetings 434 735 486 750 750 822 750 773 Safety Programs - - - 1,500 1,500 - 1,000 1,030 Office Supplies 411 312 353 600 600 1,065 600 618 Postage 3 49 55 100 100 61 100 103 Publications/Books/Subscriptions 297 - - 300 300 - 300 309 Fuel 3,620 6,287 4,471 13,265 13,265 2,850 11,265 11,603 Uniforms 7,623 9,082 9,479 9,645 9,645 4,707 9,133 9,407 Medical Control 19,755 20,535 20,348 21,598 21,598 20,658 21,600 22,248 FY 2024-2025 17 Approved Annual Budget FY2024-25 Approved Budget Emergency Medical Services FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Pharmacy 4,429 4,815 2,291 7,030 7,030 1,579 7,400 7,622 Oxygen 1,381 1,114 1,148 2,060 2,060 1,054 2,163 2,228 Safety Equipment/Protective Clothing - - 14,731 20,000 20,000 7,090 20,000 20,600 Disposable Supplies 10,160 10,943 12,716 12,518 12,518 8,154 12,762 13,145 Small Equipment 5,474 8,263 12,671 10,800 10,800 254 10,233 10,540 Maintenance Supplies - 64 1,446 1,500 1,500 1,182 1,500 1,545 Miscellaneous Expense 55,814 1,654 1,956 2,000 2,000 475 1,433 1,476 Total Services/Supplies $ 166,875 $ 322,297 $ 137,453 $ 209,546 $ 209,546 $ 108,359 $ 227,129 $ 225,373 Capital Equipment 1,262$ -$ -$ -$ -$ -$ -$ -$ Capital Expenses (631) 39,706 - - - - - - Total Capital $ 631 $ 39,706 $ - $ - $ - $ - $ - $ - Total Expenditures $ 1,334,388 $ 1,551,193 $ 1,476,937 $ 1,625,886 $ 1,671,671 $ 1,348,418 $ 1,832,364 $ 1,878,765 POSITION TITLE FY 2023 FY 2024 FY 2025 FIRE CHIEF 0.50 0.50 0.50 FIRE MARSHAL/DEPUTY CHIEF 0.50 0.50 0.50 FIRE CAPTAIN 1.50 1.50 1.50 FIREFIGHTER-PARAMEDIC 4.50 4.50 4.50 FIREFIGHTER-EMT 0.50 0.50 0.50 DRIVER/ENGINEER 1.50 1.50 1.50 SENIOR ADMINISTRATIVE ASSISTANT 0.50 0.50 0.50 PT-FIREFIGHTER PARAMEDIC/EMT 1.08 1.08 0.55 TOTAL FTEs 10.58 10.58 10.05 PERSONNEL SCHEDULE FY 2024-2025 18 Approved Annual Budget FY2024-25 Approved Budget Fire FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ 697,489 $ 693,010 $ 853,876 $ 950,494 $ 950,494 $ 788,830 $ 1,001,354 $ 1,031,394 Part-Time 49,275 37,954 23,176 50,000 50,000 29,095 50,000 51,500 Merits - - - - - - - - Overtime 115,592 128,564 126,709 40,303 86,088 112,961 125,008 128,759 Longevity 7,343 7,574 6,916 7,441 7,441 7,503 8,515 8,770 Annual Stipend 1,875 - - - - - - - Certification 10,176 8,277 10,183 11,250 11,250 9,018 11,250 11,588 Cell Phone Stipend - 1,082 1,374 1,350 1,350 1,181 1,350 1,391 Salaries - Payout/Separations - - - - - - 4,258 4,386 Retirement 113,794 109,271 130,174 130,884 130,884 123,038 150,657 155,177 Medical Insurance 76,715 64,881 75,815 82,322 82,322 73,045 87,481 90,106 Dental Insurance 5,559 3,959 4,762 8,808 8,808 6,798 8,400 8,652 Vision Insurance 513 498 676 1,980 1,980 1,503 1,760 1,813 Life Insurance & Others 4,633 3,195 3,869 3,921 3,921 4,797 4,116 4,240 Social Security Taxes 52,773 51,451 37,956 61,194 61,194 57,781 69,312 71,392 Medicare Taxes 12,338 12,057 8,874 14,311 14,311 13,507 16,210 16,696 Unemployment Taxes 4,993 207 116 2,520 2,520 175 2,520 2,596 Workers' Compensation 17,868 20,249 25,980 58,584 58,584 10,747 67,300 69,319 Pre-Employment Physicals/Testing 4,078 4,342 5,875 - - - 1,000 1,030 Tuition Reimbursement 5,074 4,043 2,828 7,000 7,000 3,668 5,000 5,150 Total Personnel $ 1,180,088 $ 1,150,615 $ 1,319,158 $ 1,432,362 $ 1,478,147 $ 1,243,646 $ 1,615,492 $ 1,663,958 Services/Supplies Professional Outside Services $ 1,567 $ 40,504 $ 196 $ 1,750 $ 1,750 $ - $ 1,750 $ 1,803 Physicals/Testing - - - 7,000 7,000 5,210 7,000 7,210 Recruitment - - - - - - 5,000 5,000 Software & Support 12,354 14,564 15,323 11,085 11,085 11,283 10,197 10,503 Tax Administration 1,521 1,542 1,579 1,600 1,600 1,520 1,600 1,648 Advertising - - - 200 200 - 200 206 Printing 280 266 249 1,100 1,100 1,311 1,100 1,133 Schools & Training 9,478 11,449 7,889 19,900 19,900 7,704 19,900 20,497 Electricity 5,530 5,853 5,928 8,400 8,400 6,489 8,820 9,085 Water 3,734 3,318 4,312 4,000 4,000 2,759 4,000 4,120 Communications/Pagers/Mobiles 14,692 18,816 18,447 16,691 16,691 12,022 16,691 17,192 Building Maintenance 25,176 55,628 43,592 37,200 37,200 19,219 30,000 30,900 Vehicle Maintenance 17,136 24,128 19,588 49,029 49,029 27,343 51,500 53,045 Equipment Maintenance 10,241 11,155 14,537 18,715 18,715 8,465 19,500 20,085 Kitchen/Janitorial Supplies - - - - - - 7,200 7,416 Emergency Management 1,000 - - 1,000 1,000 1,000 1,000 1,030 Dispatch - Denton County 3,946 4,021 5,061 5,622 5,622 - 5,224 5,381 Copier Rental/Lease - - - - - 1,385 3,693 3,804 Dues & Membership 20,417 19,154 18,791 27,242 27,242 26,636 30,000 30,900 Flags & Repairs 215 - - - - - - - Travel & Per Diem 8,236 17,410 17,461 14,510 14,510 10,728 14,510 14,945 Office Supplies 327 267 449 500 500 321 500 515 Printer Supplies 1,007 1,371 1,429 2,600 2,600 120 1,000 1,030 Postage 73 65 31 100 100 182 100 103 Publications/Books/Subscriptions 297 - - 350 350 105 350 361 Fuel 8,997 12,141 11,978 12,225 12,225 6,556 12,225 12,592 Uniforms 7,850 9,129 9,491 9,645 9,645 4,440 9,133 9,407 FY 2024-2025 19 Approved Annual Budget FY2024-25 Approved Budget Fire FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Safety Equipment/Protective Clothing 8,970 16,026 36,947 40,000 40,000 37,912 40,000 41,200 Disposable Supplies - 46 35 - - - - - Small Equipment 161 4,705 6,981 4,950 4,950 2,072 4,000 4,120 Hardware 1,106 2,504 1,283 4,458 4,458 54 4,000 4,120 Maintenance Supplies 375 1,648 1,274 1,500 1,500 1,075 1,500 1,545 Miscellaneous Expense 3,562 3,954 2,580 4,000 4,000 292 3,303 3,402 Vehicles - - - - - - - - Programs & Special Projects 9,649 16,402 7,354 16,931 16,931 8,290 16,000 16,480 Total Services/Supplies $ 177,897 $ 296,068 $ 252,782 $ 322,303 $ 322,303 $ 204,492 $ 330,996 $ 340,776 Capital Capital Replacement $ - $ - $ - $ 6,500 $ - $ 6,332 $ - $ - Capital Expenses - - - - - - - - Total Capital $ - $ - $ - $ 6,500 $ - $ 6,332 $ - $ - Total Expenditures $ 1,357,985 $ 1,446,682 $ 1,571,940 $ 1,761,165 $ 1,800,450 $ 1,454,470 $ 1,946,488 $ 2,004,733 POSITION TITLE FY 2023 FY 2024 FY 2025 FIRE CHIEF 0.50 0.50 0.50 FIRE MARSHAL/DEPUTY CHIEF 0.50 0.50 0.50 FIRE CAPTAIN 1.50 1.50 1.50 FIREFIGHTER-PARAMEDIC 4.50 4.50 4.50 FIREFIGHTER-EMT 0.50 0.50 0.50 DRIVER/ENGINEER 1.50 1.50 1.50 SENIOR ADMINISTRATIVE ASSISTANT 0.50 0.50 0.50 PT-FIREFIGHTER PARAMEDIC/EMT 1.08 1.08 0.55 TOTAL FTEs 10.58 10.58 10.05 PERSONNEL SCHEDULE FY 2024-2025 20 Approved Annual Budget FY2024-25 Approved Budget Streets FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ 35,641 $ 45,648 $ 84,937 $ 79,076 $ 79,076 $ 66,387 $ 83,139 $ 85,634 Merits - - - - - - - - Overtime 2,338 2,712 276 2,000 2,000 525 2,000 2,060 Longevity 159 293 804 815 815 815 941 969 Annual Stipend 450 - - - - - - - Certification - - - - - - - - Cell Phone Stipend - 514 498 360 360 323 360 371 Retirement 5,225 5,836 10,897 10,446 10,446 8,987 12,032 12,393 Medical Insurance 24 177 8,814 9,174 9,174 14,581 17,412 17,935 Dental Insurance 480 383 1,035 1,728 1,728 1,492 1,814 1,869 Vision Insurance 42 50 146 361 361 312 369 380 Life Insurance & Other 207 232 486 447 447 455 543 560 Social Security Taxes 2,344 2,748 3,571 5,027 5,027 3,919 5,318 5,478 Medicare Taxes 548 642 835 1,176 1,176 950 1,244 1,281 Unemployment Taxes 241 57 14 353 353 13 353 363 Workers' Compensation 1,347 1,526 4,966 6,178 6,178 1,134 6,587 6,784 Pre-Employment Physicals/Testing - - - - - - - - Total Personnel 49,046$ 60,818$ 117,280$ 117,141$ 117,141$ 99,891$ 132,112$ 136,076$ Services/Supplies Professional Outside Services $ 73 $ - $ - $ - $ - $ - $ 20,000 $ - Schools & Training 575 - - 3,000 3,000 1,080 3,000 3,090 Electricity 141,656 142,768 130,452 176,000 176,000 121,294 150,000 154,500 Water 1,569 1,624 2,773 1,400 1,400 1,428 2,000 2,060 Communications/Pagers/Mobiles 1,879 1,158 1,158 1,750 1,750 841 1,838 1,893 Property Maintenance 56 23,600 - - - - - - Building Maintenance 293 5,402 33 400 400 - 5,000 5,150 Vehicle Maintenance 55 459 823 601 601 323 1,000 1,030 Equipment Maintenance 580 813 2,088 500 500 581 2,625 2,704 Street Maintenance 44 1,606 461 1,500 1,500 5 - - Dues & Membership 111 186 310 1,000 1,000 111 1,000 1,030 Travel & Per Diem - 645 - 300 300 - 300 309 Meetings - - 143 150 150 - 350 361 Office Supplies 25 - - 250 250 822 263 271 Postage 65 24 89 100 100 - 105 108 Uniforms 1,076 2,005 1,200 1,200 1,200 1,284 1,750 1,803 Small Tools 10 - 166 200 200 - 210 216 Total Services/Supplies 148,067$ 180,291$ 139,695$ 188,351$ 188,351$ 127,769$ 189,441$ 174,524$ Total Expenditures $ 197,113 $ 241,109 $ 256,976 $ 305,492 $ 305,492 $ 227,660 $ 321,553 $ 310,600 POSITION TITLE FY 2023 FY 2024 FY 2025 STREETS MAINTENANCE WORKER 1.00 1.00 1.00 STREETS SUPERINTENDENT 0.60 0.40 0.40 TOTAL FTEs 1.60 1.40 1.40 40% Funded by Street Maintenance - 10% Funded by Drainage PERSONNEL SCHEDULE FY 2024-2025 21 Approved Annual Budget FY2024-25 Approved Budget Parks FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ 584,621 $ 584,295 $ 506,968 $ 617,479 $ 617,479 $ 475,664 $ 644,259 $ 663,587 Part-Time 19,758 17,456 36,931 18,824 18,824 28,887 43,646 44,955 Merits - - - - - - - - Overtime 11,460 20,950 15,426 15,000 15,000 12,692 15,000 15,450 Longevity 6,541 7,654 7,384 7,230 7,230 7,230 8,165 8,410 Annual Stipend 8,250 - - - - - - - Certification 2,762 900 - - - 490 945 973 Cell Phone Stipend - 482 905 1,800 1,800 998 1,305 1,344 Retirement 84,041 78,782 66,806 80,664 80,664 66,010 100,133 103,137 Medical Insurance 87,620 72,155 71,080 103,030 103,030 94,353 116,251 119,739 Dental Insurance 6,054 4,409 4,618 9,085 9,085 8,765 11,012 11,343 Vision Insurance 698 674 637 1,574 1,574 1,901 2,319 2,389 Life Insurance & Other 4,266 3,268 2,797 3,309 3,309 3,087 3,624 3,733 Social Security Taxes 38,429 37,720 21,650 39,158 39,158 32,133 43,798 45,112 Medicare Taxes 8,988 8,822 5,064 9,158 9,158 7,415 10,243 10,550 Unemployment Taxes 5,164 225 106 3,125 3,125 148 3,389 3,491 Workers' Compensation 19,100 14,037 17,736 22,197 22,197 4,074 24,891 25,638 Pre-Employment Physicals/Testing 81 378 - 150 150 - 150 155 Auto Allowance - - - - - 980 2,160 2,225 Total Personnel $ 887,833 $ 852,207 $ 758,108 $ 931,783 $ 931,783 $ 744,826 $ 1,031,291 $ 1,062,229 Services/Supplies Professional Outside Services $ 1,312 $ - $ - $ 14,400 $ 14,400 $ 3,900 $ 264,400 $ 14,400 Advertising 50 528 432 500 500 - 500 515 Schools & Training 2,867 2,990 1,442 3,980 3,980 271 4,179 4,304 Electricity 41,562 46,711 48,896 52,000 52,000 45,220 54,600 56,238 Water 118,299 166,986 234,782 200,000 200,000 76,496 240,000 247,200 Communications/Pagers/Mobiles 5,955 5,414 5,225 8,634 8,634 3,247 8,634 8,893 Property Maintenance 153,503 183,923 194,346 218,515 218,515 152,685 222,758 229,440 Building Maintenance 2,375 100 2,742 5,000 5,000 458 5,000 5,150 Vehicle Maintenance 9,753 11,615 10,394 11,915 11,915 47,287 11,915 12,272 Equipment Maintenance 18,970 7,815 11,325 15,000 15,000 13,693 15,000 15,450 Kitchen Supplies - - - - - 593 1,200 1,236 Independent Labor 38,500 49,272 84,159 110,000 110,000 48,141 115,500 118,965 Storage Rental 1,335 - - - - - - - Portable Toilets 5,445 3,440 3,985 4,160 4,160 3,100 4,368 4,499 Dues & Membership 361 443 916 1,475 1,475 82 1,549 1,595 Travel & Per Diem 998 3,692 88 2,586 2,586 56 2,715 2,797 Meetings 526 906 730 750 750 495 750 773 Tree City 4,601 7,657 8,450 10,000 10,000 4,000 10,000 10,300 Office Supplies 1,510 456 430 500 500 1,192 525 541 Postage 68 51 5 25 25 - 26 27 Publications/Books/Subscriptions 156 582 34 700 700 399 735 757 Fuel 16,858 23,530 17,411 19,776 19,776 13,943 20,765 21,388 Uniforms 7,191 6,376 7,978 8,640 8,640 5,189 8,757 9,020 Small Tools 10,343 7,327 12,786 13,000 13,000 2,381 13,650 14,060 Safety Equipment 3,579 3,533 3,792 4,220 4,220 3,381 3,231 3,328 Small Equipment - - 900 3,500 3,500 - 3,675 3,785 Furniture/Equipment <$5,000 - 215 10,207 3,500 3,500 - - - Miscellaneous Expense 156 217 - - - - - - Total Services/Supplies $ 446,273 $ 533,779 $ 661,455 $ 712,776 $ 712,776 $ 426,209 $ 1,014,432 $ 786,933 Total Expenditures $ 1,334,106 $ 1,385,986 $ 1,419,563 $ 1,644,559 $ 1,644,559 $ 1,171,034 $ 2,045,722 $ 1,849,162 FY 2024-2025 22 Approved Annual Budget FY2024-25 Approved Budget Parks FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED POSITION TITLE FY 2023 FY 2024 FY 2025 PARKS & RECREATION DIRECTOR 0.4 0.4 0.45 PARKS SUPERINTENDENT 1.0 1.0 1.0 PARKS CREW LEADER 2.0 2.0 2.0 ATHLETICS CREW LEADER 1.0 1.0 1.0 SENIOR ADMINISTRATIVE ASSISTANT 1.0 0.0 0.0 PARKS MAINTENANCE WORKER 7.0 7.0 7.00 PARKS IRRIGATOR 1.0 1.0 1.0 TOTAL FTEs 13.4 12.4 12.45 PERSONNEL SCHEDULE 45% Funded by Recreation, 10% Funded by Community Pool FY 2024-2025 23 Approved Annual Budget FY2024-25 Approved Budget Recreation FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ 139,086 $ 207,352 $ 267,285 $ 283,078 $ 283,078 $ 178,028 $ 228,946 $ 235,815 Part Time - 470 21,405 - - 12,172 - - Seasonal 166,783 170,619 197,895 261,359 261,359 178,285 67,708 69,739 Merits - - - - - - - - Overtime - 973 9,666 9,750 9,750 5,452 6,500 6,695 Longevity 814 739 784 - - - 213 219 Annual Stipend 1,613 - - - - - - - Certification 1,691 1,906 1,751 1,740 1,740 2,019 2,385 2,457 Cell Phone Stipend - 1,372 2,450 3,510 3,510 2,168 1,935 1,993 Retirement 19,353 27,173 34,480 37,395 37,395 24,806 34,601 35,639 Medical Insurance 15,558 22,260 25,212 24,785 24,785 18,506 24,524 25,260 Dental Insurance 1,073 1,364 1,420 2,251 2,251 1,107 1,830 1,884 Vision Insurance 103 181 222 511 511 266 392 404 Life Insurance & Other 984 1,038 1,304 1,595 1,595 1,149 1,031 1,062 Social Security Taxes 18,768 22,920 11,355 33,755 33,755 23,711 19,211 19,787 Medicare Taxes 4,389 5,360 2,656 7,894 7,894 5,574 4,493 4,628 Unemployment Taxes 7,443 628 232 3,856 3,856 2,439 1,694 1,745 Workers' Compensation 6,272 8,050 5,957 19,600 19,600 3,597 10,930 11,258 Pre-Employment Physicals/Testing 3,265 3,856 - - - - - - Auto Allowance - - - - - 980 2,160 2,225 Total Personnel $ 387,195 $ 476,259 $ 584,072 $ 691,079 $ 691,079 $ 460,259 $ 408,552 $ 420,808 Services/Supplies Professional Outside Services $ 3,880 $ 5,362 $ 2,361 $ 2,750 $ 2,750 $ 693 $ 2,888 $ 2,974 Software & Support 1,658 3,958 5,540 6,000 6,000 6,686 1,575 1,622 Health Inspections 300 - - 500 500 100 - - Advertising 894 1,142 1,464 1,200 1,200 485 340 350 Legal Notices - - - - - 308 - - Printing 829 384 562 600 600 2,509 1,260 1,298 Schools & Training 2,991 3,729 6,093 6,000 6,000 4,386 4,421 4,553 Service Charges & Fees 8,547 3,000 2,649 3,000 3,000 2,250 3,000 3,000 Electricity 21,488 29,359 37,598 30,000 30,000 23,279 7,500 7,725 Water 17,239 25,952 31,138 30,000 30,000 9,700 7,500 7,725 Communications/Pagers/Mobiles 3,416 7,804 2,204 2,000 2,000 2,449 6,350 6,541 Property Maintenance 25,748 19,016 17,586 27,000 27,000 26,936 18,350 18,901 Equipment Rental/Lease 7,306 16,683 8,680 17,000 17,000 8,997 17,850 18,386 Storage Rental 4,215 5,618 13,797 12,000 12,000 663 - - Dues & Membership 5,176 5,084 5,631 7,500 7,500 6,972 5,875 6,051 Travel & Per Diem 2,846 3,590 1,857 1,650 1,650 1,791 1,733 1,784 Meetings 857 903 1,385 500 500 171 525 541 Field Trips 15,500 17,772 16,915 20,000 20,000 10,471 21,000 21,630 Office Supplies 1,174 3,381 2,233 1,500 1,500 2,043 1,075 1,107 Postage 106 102 631 1,000 1,000 251 1,050 1,082 Publications/Books/Subscriptions 84 164 322 200 200 71 210 216 Fuel 611 639 446 1,719 1,719 68 1,805 1,859 Uniforms 8,623 5,635 6,907 9,750 9,750 14,908 6,737 6,939 Chemicals & Pool Supplies 21,569 20,727 23,015 27,000 27,000 9,991 - - Concessions 11,419 8,808 576 9,500 9,500 7,930 - - Program Supplies 2,333 4,232 14,999 5,000 5,000 11,073 5,000 5,150 Community Events - 3,266 810 - - - - - Safety Equipment 1,653 1,920 3,713 4,000 4,000 4,911 - - Small Equipment 539 36 151 - - 182 - - FY 2024-2025 24 Approved Annual Budget FY2024-25 Approved Budget Recreation FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Furniture/Equipment <$5,000 3,137 1,228 24,603 5,200 5,200 7,212 4,460 4,594 Hardware 3,207 484 18 2,000 2,000 2,939 1,100 1,133 Maintenance Supplies 856 834 471 2,000 2,000 1,792 2,100 2,163 Miscellaneous Expenses - 2,529 1,592 300 300 231 - - Capital Expenses - - - - - 26,315 - - Total Services/Supplies 178,201$ 203,340$ 235,947$ 236,869$ 236,869$ 198,762$ 123,702$ 127,324$ Total Expenditures $ 565,396 $ 679,600 $ 820,019 $ 927,948 $ 927,948 $ 659,021 $ 532,254 $ 548,132 POSITION TITLE FY 2023 FY 2024 FY 2025 PARKS & RECREATION DIRECTOR 0.4 0.4 0.45 RECREATION SUPERINTENDENT 0.0 1.0 0.70 RECREATION COORDINATOR 3.0 1.0 1.0 SENIOR ADMINISTRATIVE ASSISTANT 1.0 1.0 1.0 RECREATION AIDE 0.0 0.0 1.92 RECREATION LEADER 0.0 0.0 0.51 TOTAL FTEs 4.4 3.4 5.58 PERSONNEL SCHEDULE 45% Funded by Parks, 10% Funded by Community Pool 30% Funded by Community Pool 50% Funded by HOT Fund FY 2024-2025 25 Approved Annual Budget FY2024-25 Approved Budget Community Pool FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ - $ - $ - $ - $ - $ - $ 36,771 $ 37,874 Part Time - - - - - - - - Seasonal - - - - - - 206,932 213,140 Overtime - - - - - - - - Longevity - - - - - - - - Certification - - - - - - 570 587 Cell Phone Stipend - - - - - - 360 371 Retirement - - - - - - 5,715 5,886 Medical Insurance - - - - - - 6,155 6,340 Dental Insurance - - - - - - 518 534 Vision Insurance - - - - - - 105 108 Life Insurance & Other - - - - - - 138 143 Social Security Taxes - - - - - - 15,197 15,653 Medicare Taxes - - - - - - 3,554 3,661 Unemployment Taxes - - - - - - 1,361 1,402 Workers' Compensation - - - - - - 8,824 9,089 Pre-Employment Physicals/Testing - - - - - - - - Auto Allowance - - - - - - 480 494 Total Personnel $ - $ - $ - $ - $ - $ - $ 286,681 $ 295,281 Services/Supplies Professional Outside Services $ - $ - $ - $ - $ - $ - $ - $ - Software & Support - - - - - - 3,000 3,090 Health Inspections - - - - - - 500 515 Advertising - - - - - - 860 886 Printing - - - - - - 1,200 1,236 Schools & Training - - - - - - 2,000 2,060 Electricity - - - - - - 30,000 30,900 Water - - - - - - 30,000 30,900 Communications/Pagers/Mobiles - - - - - - 1,000 1,030 Property Maintenance - - - - - - 10,000 10,300 Dues & Membership - - - - - - 2,000 2,060 Travel & Per Diem - - - - - - 1,000 1,030 Meetings - - - - - - 500 515 Office Supplies - - - - - - 1,000 1,030 Uniforms - - - - - - 3,500 3,605 Chemicals - - - - - - 27,000 27,810 Concessions - - - - - - 9,500 9,785 Program Supplies - - - - - - 1,500 1,545 Safety Equipment - - - - - - 4,000 4,120 Small Equipment - - - - - - - - Furniture/Equipment <$5,000 - - - - - - 1,000 1,030 FY 2024-2025 26 Approved Annual Budget FY2024-25 Approved Budget Community Pool FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Hardware - - - - - - 1,000 1,030 Maintenance Supplies - - - - - - 2,000 2,060 Miscellaneous Expenses - - - - - - - - Total Services/Supplies -$ -$ -$ -$ -$ -$ 132,560$ $ 136,537 Total Expenditures $ - $ - $ - $ - $ - $ - $ 419,241 $ 431,818 POSITION TITLE FY 2023 FY 2024 FY 2025 PARKS & RECREATION DIRECTOR 0.0 0.0 0.10 RECREATION SUPERINTENDENT 0.0 0.0 0.3 RECREATION AIDE 0.0 0.0 0.85 POOL MANAGER 0.0 0.0 0.75 ASST. SWIM COACH 0.0 0.0 0.27 SWIM COACH 0.0 0.0 0.15 LIFEGUARDS 0.0 0.0 5.18 TOTAL FTEs 0 0 7.6 PERSONNEL SCHEDULE 70% Funded by Recreation 45% Funded by Parks, 45% Funded by Recreation FY 2024-2025 27 Approved Annual Budget FY2024-25 Approved Budget Community Events FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Services/Supplies Advertising $ 417 $ 736 $ 428 $ 1,300 $ 1,300 $ 816 $ 1,326 $ 1,366 Legal Notices - - - - - - - - Printing - - - - - - - - Schools & Training - - - - - - - - Event Rentals 10,049 33,213 38,322 40,000 40,000 12,759 40,800 42,024 Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Uniforms - - - - - - - - Program Supplies 8,529 16,578 24,515 15,000 15,000 12,284 17,560 18,087 40th Anniversary Event - - - - - - 35,000 - Miscellaneous Expense - 13,832 - - - - - - Prompt Payment Interest - - - - - - - - Total Services/Supplies 18,995$ 64,359$ 63,265$ 56,300$ 56,300$ 25,859$ 94,686$ 61,477$ Total Expenditures 18,995$ 64,359$ 63,265$ 56,300$ 56,300$ 25,859$ 94,686$ 61,477$ FY 2024-2025 28 Approved Annual Budget FY2024-25 Approved Budget Community Development FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ 280,257 $ 254,178 $ 279,993 $ 231,890 $ 231,890 $ 184,673 $ 233,012 $ 240,002 Merits - - - - - - - - Overtime 2,547 - 781 5,000 5,000 311 5,000 5,150 Longevity 1,928 963 1,275 1,746 1,746 1,639 1,897 1,954 Stipend 1,875 - - - - - - - Certification 1,450 1,412 2,806 3,000 3,000 2,341 2,760 2,843 Cell Phone Stipend - 1,715 1,811 1,350 1,350 1,125 1,350 1,391 Retirement 38,878 32,839 35,971 31,260 31,260 24,978 35,131 36,185 Medical Insurance 21,503 18,010 14,531 9,880 9,880 16,321 18,858 19,424 Dental Insurance 1,372 1,607 1,737 1,554 1,554 2,295 2,826 2,911 Vision Insurance 178 266 310 383 383 519 621 639 Life Insurance & Other 1,498 1,349 1,417 1,185 1,185 1,204 1,413 1,455 Social Security Taxes 17,607 15,390 11,382 14,672 14,672 11,758 14,757 15,199 Medicare Taxes 4,118 3,600 2,662 3,431 3,431 2,750 3,451 3,555 Unemployment Taxes 1,557 158 36 882 882 30 832 857 Workers' Compensation 3,028 3,886 2,753 1,742 1,742 320 955 984 Pre-Employment Physicals/Testing 45 45 - - - - - - Total Personnel 377,841$ 335,417$ 357,464$ 307,975$ 307,975$ 250,265$ 322,863$ 332,549$ Services/Supplies Professional Outside Services $ - $ - $ 40,990 $ 32,000 $ 32,000 $ 34,483 $ 30,000 $ 30,900 Engineering 79,211 59,747 33,834 42,000 42,000 42,549 65,000 66,950 Plan Review Services 10,173 - 3,229 4,000 4,000 650 4,200 4,326 Health Inspections 7,255 11,664 14,000 18,000 18,000 15,185 20,000 20,600 Inspection Services 36,890 19,210 15,404 24,000 24,000 7,990 20,000 20,600 Advertising 1,296 2,219 523 1,500 1,500 - - - Legal Notices 147 946 3,097 - - 1,285 1,500 1,545 Printing 35 102 85 600 600 - 630 649 Abatements 765 935 130 2,000 2,000 1,015 2,100 2,163 Schools & Training 1,575 1,456 1,063 4,000 4,000 907 9,065 9,337 Communications/Pagers/Mobiles 2,793 1,368 1,629 2,000 2,000 690 2,000 2,060 Vehicle Maintenance 1,774 4,824 690 3,000 3,000 3,923 4,000 4,120 Dues & Membership 1,664 170 456 1,500 1,500 576 1,600 1,648 Travel & Per Diem 84 1,701 2,343 2,000 2,000 1,144 2,100 2,163 Meetings 23 142 151 500 500 178 500 515 Plat Filing Fees - - - 850 850 375 400 412 Inspection Fees - 145 - 145 145 - - - Office Supplies 1,046 1,107 986 1,000 1,000 2,104 1,050 1,082 Postage 445 451 117 500 500 47 525 541 Publications/Books/Subscriptions 1,031 1,525 - 3,000 3,000 - 3,000 3,090 Fuel 1,215 2,850 3,599 4,000 4,000 3,949 4,500 4,635 Uniforms 914 1,558 1,203 2,000 2,000 366 2,000 2,060 Miscellaneous Expense - 182 2,400 500 500 189 500 515 Vehicles - 10 - 2,000 2,000 50 - - Total Services/Supplies $ 148,336 $ 112,311 $ 125,928 $ 151,095 $ 151,095 $ 117,655 $ 174,670 $ 179,910 Total Expenditures $ 526,177 $ 447,728 $ 483,392 $ 459,070 $ 459,070 $ 367,920 $ 497,533 $ 512,459 POSITION TITLE FY 2023 FY 2024 FY 2025 COMMUNITY DEVELOPMENT DIR.1.00 0.50 0.50 BUILDING & CODE SPECIALIST 1.00 1.00 1.00 COMMUNITY DEVELOPMENT COORD.1.00 1.00 1.00 SENIOR ADMINISTRATIVE ASST.1.00 0.80 0.80 TOTAL FTEs 4.00 3.30 3.30 10% Funded by Street Maintenance - 10% Funded by Drainage 25% Funded by Street Maintenance - 25% Funded by Drainage PERSONNEL SCHEDULE FY 2024-2025 29 Approved Annual Budget FY2024-25 Approved Budget Finance FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ 303,474 $ 337,264 $ 248,392 $ 316,265 $ 316,265 $ 248,401 $ 336,033 $ 346,114 Merits - - - - - - - - Overtime - - - - - - 1,000 1,000 Longevity 970 1,295 1,270 1,705 1,705 1,705 1,945 2,003 Stipend 1,500 - - - - - - - Certification 2,704 2,715 2,040 3,000 3,000 1,094 1,500 1,545 Cell Phone Stipend - 2,647 2,003 1,800 1,800 1,575 1,800 1,854 Retirement 41,697 43,943 31,590 41,779 41,779 33,070 51,506 53,051 Medical Insurance 24,872 18,183 18,523 25,054 25,054 23,605 30,243 31,150 Dental Insurance 1,681 1,252 1,143 2,097 2,097 1,877 2,541 2,617 Vision Insurance 202 161 159 518 518 461 609 627 Life Insurance & Other 2,550 1,393 1,078 1,348 1,348 1,632 1,579 1,626 Social Security Taxes 18,700 20,710 9,483 19,608 19,608 15,553 21,159 21,794 Medicare Taxes 4,373 4,844 2,218 4,586 4,586 3,637 4,949 5,097 Unemployment Taxes 1,402 34 30 1,008 1,008 36 1,008 1,038 Workers' Compensation 464 619 960 1,297 1,297 238 1,399 1,441 Pre-Employment Physicals/Testing - - - - - - - - Total Personnel 404,589$ 435,059$ 318,889$ 420,065$ 420,065$ 332,886$ 457,272$ 470,960$ Services/Supplies Professional Outside Services $ 16,662 $ 18,810 $ 36,162 $ 10,000 $ 10,000 $ 30,331 $ 40,350 $ 41,561 Auditing 20,870 44,000 50,690 55,000 55,000 46,805 60,000 61,800 Appraisal 56,014 59,189 66,106 72,000 72,000 77,806 93,000 95,790 Tax Administration 5,071 5,089 5,266 7,000 7,000 5,140 6,000 6,180 Advertising 6,707 - - - - - - - Legal Notices - 2,194 4,933 4,500 4,500 103 5,000 5,150 Printing - 59 254 400 400 60 100 103 Schools & Training 2,924 1,340 1,239 4,000 4,000 4,730 5,000 5,150 Service Charges & Fees 7,770 10,296 14,255 10,000 10,000 10,520 12,000 12,360 Communications/Pagers/Mobiles 2,097 456 456 500 500 342 500 515 Dues & Membership 1,676 1,583 1,131 2,000 2,000 1,082 2,000 2,060 Travel & Per Diem 600 1,535 992 3,000 3,000 2,728 4,500 4,635 Meetings - 58 133 200 200 - - - Meals - - - - - - 100 103 Office Supplies 2,474 3,109 3,415 2,000 2,000 1,422 2,500 2,575 Postage 502 421 573 500 500 293 500 515 Publications/Books/Subscriptions - - 83 - - 45 - - Miscellaneous Expense 46 105 150 100 100 - 100 103 Total Services/Supplies 123,413$ 148,243$ 185,837$ 171,200$ 171,200$ 181,407$ 231,650$ 238,600$ Total Expenditures 528,002$ 583,302$ 504,727$ 591,265$ 591,265$ 514,292$ 688,922$ 709,559$ POSITION TITLE FY 2023 FY 2024 FY 2025 FINANCE DIRECTOR 1.00 1.00 1.00 CHIEF FINANCIAL ANALYST 1.00 1.00 1.00 ACCOUNTING SPECIALIST 1.00 1.00 1.00 ACCOUNTANT 1.00 1.00 1.00 TOTAL FTEs 4.00 4.00 4.00 PERSONNEL SCHEDULE FY 2024-2025 30 Approved Annual Budget FY2024-25 Approved Bud Municipal Court FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ 28,118 $ - $ - $ - $ - $ - $ - $ - Longevity 125 - - - - - - - Stipend 750 - - - - - - - Certifications 473 - - - - - - - Retirement 3,971 - - - - - - - Medical Insurance 3,106 - - - - - - - Dental Insurance 193 - - - - - - - Vision Insurance 24 - - - - - - - Life Insurance & Other 321 - - - - - - - Social Security Taxes 1,794 - - - - - - - Medicare Taxes 419 - - - - - - - Unemployment Taxes 280 - - - - - - - Workers' Compensation 76 - - - - - - - Pre-Employment Physicals & Testing - - - - - - - - Total Personnel 39,650$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services $ 106 $ - $ - $ - $ - $ - $ - $ - Municipal Court - Remittance to Roano - 236,926 86,538 102,000 102,000 - 110,000 113,300 Judge's Compensation 6,950 3,000 3,525 5,000 5,000 2,850 4,000 4,120 Printing 438 3,540 - 1,500 1,500 - 500 515 Schools & Training 50 - - - - - - - Communications/Pagers/Mobiles - 30 - - - - - - Dues & Membership 221 - - 260 260 - - - Office Supplies 137 51 - 330 330 - - - Postage 378 2 - 100 100 - - - Publications/Books/Subscriptions - - - 50 50 - - - Miscellaneous Expenses - 10,000 - - - - - - Total Services/Supplies 8,280$ 253,548$ 90,063$ 109,240$ 109,240$ 2,850$ 114,500$ 117,935$ Total Expenditures 47,930$ 253,548$ 90,063$ 109,240$ 109,240$ 2,850$ 114,500$ 117,935$ FY 2024-2025 31 Approved Annual Budget FY2024-25 Approved Budget Human Resources FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ 134,016 $ 101,263 $ 115,435 $ 182,979 $ 182,979 $ 137,694 $ 199,316 $ 205,295 Salaries - Part Time - - - 75,000 75,000 2,120 20,000 20,600 Merits - - - - - - - - Salaries - Overtime - - - - - 72 2,000 2,060 Longevity 205 - - - - - 135 139 Salaries - Stipend 750 - - - - - - - Certifications 800 2,200 1,276 1,200 1,200 1,346 1,800 1,854 Cell Phone Stipend - 825 863 900 900 (38) 900 927 Salaries - Payouts/Separations - - - - - - 17,840 18,375 Retirement 19,390 14,177 23,785 32,560 32,560 23,101 32,139 33,104 Medical Insurance 19,380 7,418 10,075 23,910 23,910 9,238 6,390 6,581 Dental Insurance 1,129 419 464 1,881 1,881 1,204 1,975 2,034 Vision Insurance 109 40 56 425 425 279 433 446 Life Insurance & Other 1,063 421 350 480 480 843 1,161 1,196 Social Security Taxes 8,366 6,184 4,558 11,345 11,345 8,738 12,533 12,909 Medicare Taxes 1,957 1,446 1,066 2,653 2,653 2,044 2,931 3,019 Unemployment Taxes 901 9 18 504 504 46 504 519 Workers' Compensation 221 275 239 750 750 7,610 829 854 Total Personnel 188,287$ 134,677$ 158,184$ 334,587$ 334,587$ 194,297$ 300,886$ 309,913$ Services/Supplies Gym Reimbursement $ - $ - $ - $ 7,000 $ 7,000 $ 7,017 $ 9,000 $ 9,270 Recruitment - - - 5,000 5,000 278 11,200 11,536 Pre-Employment Physicals/Testing 214 3,624 9,607 10,000 10,000 7,405 10,000 10,300 Employee Relations 35,823 21,147 46,289 30,000 30,000 24,819 28,000 28,840 Employee Recognition - - - 5,000 5,000 6,845 17,000 17,510 Tuition Reimbursement 5,066 5,112 2,167 15,000 15,000 3,668 15,000 15,450 Employee Assistance Program 2,105 2,013 2,546 2,500 2,500 2,713 3,000 3,090 Flexible Benefits Administration - 2,018 2,488 2,400 2,400 2,325 2,760 2,843 Professional Outside Services 38,104 44,269 32,123 32,181 32,181 26,204 28,000 28,840 Physicals/Testing 4,044 953 - 500 500 70 500 515 Software & Support - - 318 - - 270 - - Advertising 371 300 1,736 2,040 2,040 2,041 2,390 2,462 Legal Notices - - - 800 800 - 700 721 Printing 51 - 952 200 200 624 200 206 Schools & Training 810 315 199 1,500 1,500 954 2,000 2,060 Organizational Employee Training 7,725 - 5,650 30,600 30,600 5,673 30,500 31,415 Communications/Pagers/Mobiles 2,106 - - - - - - - Dues & Membership 125 862 91 750 750 461 750 773 Travel & Per Diem 869 34 1,355 3,754 3,754 1,426 5,000 5,150 Meetings 26 - 1,323 765 765 - 500 515 Office Supplies 1,604 732 2,434 2,000 2,000 2,026 2,000 2,060 Postage 16 2 147 204 204 7 200 206 Furniture/Equipment<$5,000 - - 497 500 500 1,187 500 515 Miscellaneous Expenses 175 - - - - - - - Total Services/Supplies 99,235$ 81,379$ 109,920$ 152,694$ 152,694$ 96,014$ 169,200$ 174,276$ Total Expenditures 287,521$ 216,057$ 268,104$ 487,281$ 487,281$ 290,311$ 470,086$ 484,189$ POSITION TITLE FY 2023 FY 2024 FY 2025 HUMAN RESOURCES DIRECTOR 1.00 1.00 1.00 HUMAN RESOURCES ASSISTANT 0.00 1.00 1.00 TEMPORARY ASSISTANCE 0.00 0.50 0.50 TOTAL FTEs 1.00 2.00 2.00 PERSONNEL SCHEDULE FY 2024-2025 32 Approved Annual Budget FY2024-25 Approved Budget Communications & Marketing FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ 79,434 $ 100,042 $ 105,083 $ 111,116 $ 111,116 $ 72,536 $ 93,201 $ 95,997 Salaries Part-time - 13,614 6,233 - - - - - Merits - - - - - - - - Longevity 165 225 285 217 217 217 304 313 Salaries - Stipend 750 - - - - - - - Certifications 1,500 1,429 1,594 630 630 899 1,650 1,700 Cell Phone Stipend - 857 1,179 378 378 856 900 927 Retirement 10,960 13,090 13,488 14,678 14,678 9,729 17,371 17,892 Medical Insurance - - 3,100 13,200 13,200 2,610 3,195 3,291 Dental Insurance 733 617 594 1,018 1,018 576 818 842 Vision Insurance 64 79 92 149 149 129 176 182 Life Insurance & Other 398 429 356 425 425 457 596 614 Social Security Taxes 4,879 6,994 5,247 6,889 6,889 4,607 5,955 6,134 Medicare Taxes 1,141 1,636 1,227 1,611 1,611 1,077 1,393 1,435 Unemployment Taxes 351 18 15 358 358 13 252 260 Workers' Compensation 135 173 310 456 456 84 394 406 Total Personnel 100,509$ 139,203$ 138,804$ 151,125$ 151,125$ 93,791$ 126,204$ 129,990$ Services/Supplies Professional Outside Services 38,289$ 52,673$ 59,202$ $ 48,000 $ 48,000 $ 15,659 $ 30,000 $ 30,900 Software & Support - - - - - 615 - - Advertising 6,593 5,871 6,315 10,000 10,000 - 10,000 10,300 Printing - - - 300 300 310 300 309 Schools & Training - 1,528 2,107 2,450 2,450 6,103 7,000 7,210 Communications/Pagers/Mobiles 900 456 1,296 - - 580 750 773 Dues & Membership 920 1,145 395 500 500 660 500 515 Travel & Per Diem 912 1,051 1,633 2,500 2,500 3,065 4,000 4,120 Meetings 99 285 93 100 100 183 200 206 Office Supplies 1,066 1,103 1,381 500 500 1,972 2,000 2,060 Postage - 1 25 100 100 - - - Publications/Books/Subscriptions - - - - - 79 - - Uniforms - - - - - - 100 100 Furniture/Equipment <$5000 - 2,619 - - - - - - Hardware 3,968 2,752 1,704 2,000 2,000 529 2,000 2,060 Miscellaneous Expense - - - - - 775 100 103 Total Services/Supplies 52,748$ 69,484$ 74,151$ 66,450$ 66,450$ 30,530$ 56,950$ 58,656$ Total Expenditures 153,257$ 208,687$ 212,955$ 217,575$ 217,575$ 124,321$ 183,154$ 188,646$ POSITION TITLE FY 2023 FY 2024 FY 2025 COMMUNICATIONS & MARKETING 0.42 0.42 0.50 COMM. & MARKETING SPECIALIST 1.00 1.00 0.50 TOTAL FTEs 1.42 1.42 1.00 50% Funded by Hotel Occupancy Fund PERSONNEL SCHEDULE 50% Funded by Hotel Occupancy Fund FY 2024-2025 33 Approved Annual Budget FY2024-25 Approved Budget Information Services FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ - $ - $ - $ - $ - $ - $ - $ - Longevity - - - - - - - - Annual Stipend - - - - - - - - Certification - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Services 202,157$ 163,867$ 192,696$ 200,000$ 200,000$ 174,211$ 200,000$ $ 206,000 Software & Support 292,580 210,200 336,430 577,750 577,750 280,448 400,000 412,000 Security 985 - - - - - - - Legal Notices - - 470 - - - - - Communications/Pagers/Mobiles 48,109 55,493 50,410 51,000 51,000 32,917 52,500 54,075 Building Maintenance 1,435 1,310 - - - - - - Independent Labor - - - - - - - - Copier Rental/Leases 11,136 671 11,357 12,072 12,072 10,448 13,125 13,519 Dues & Membership 150 150 450 - - 50 500 515 Office Supplies 227 - - 300 300 - - - Printer Supplies 66 - - 125 125 - - - Postage 56 - - 50 50 - - - Hardware 38,531 50,156 60,139 100,000 100,000 15,774 20,000 20,600 Principle - Lease Pmt - 10,926 Interest - Lease Payment - 150 Total Services/Supplies 595,432$ 492,924$ 651,952$ 941,297$ 941,297$ 513,848$ 686,125$ 706,709$ Total Expenditures 595,432$ 492,924$ 651,952$ 941,297$ 941,297$ 513,848$ 686,125$ 706,709$ Other Sources (Uses) Transfer to IS Capital Replacement $ - $ - $ - $ - $ - $ - $ - $ - Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ FY 2024-2025 34 Approved Annual Budget FY2024-25 Approved Budget Facilities Maintenance FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Personnel Salaries $ 41,966 $ 45,017 $ 1,000 $ - $ - $ - $ - $ - Merits - - - - - - - - Overtime 414 1,792 96 - - - - - Longevity 185 245 - - - - - - Salaries - Stipend 750 - - - - - - - Cell Phone Stipend - - - - - - - - Retirement 6,087 6,697 140 - - - - - Medical Insurance 8,957 8,021 193 - - - - - Dental Insurance 802 626 15 - - - - - Vision Insurance 70 81 2 - - - - - Life Insurance & Other 226 299 7 - - - - - Social Security Taxes 2,602 3,061 64 - - - - - Medicare Taxes 609 716 15 - - - - - Unemployment Taxes 351 9 - - - - - - Workers' Compensation 1,667 2,139 210 - - - - - Total Personnel 64,685$ 68,701$ 1,743$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services $ 92 $ 1,058,029 $ 1,102,016 $ - $ - $ - $ 1,000,000 $ 1,030,000 Schools & Training - - 250 250 - 300 309 Electricity 52,542 70,004 44,463 62,000 62,000 59,893 55,000 56,650 Water 7,495 11,091 14,867 17,000 17,000 7,580 17,850 18,386 Communications/Pagers/Mobiles - 43 - 674 674 - 708 729 Insurance 101,714 102,230 107,422 105,000 105,000 126,684 110,250 113,558 Building Maintenance 33,819 46,263 52,422 60,000 60,000 50,209 60,000 61,800 Equipment Maintenance - - - - - 151 - - Cleaning Services 52,095 54,764 58,305 42,600 42,600 44,004 60,000 61,800 Kitchen/Janitorial Supplies 4,155 3,699 4,618 5,400 5,400 4,462 5,700 5,871 Flags and Repairs - 2,936 8,956 - - 6,163 - - Travel & Per Diem - - 60 200 200 - 250 258 Office Supplies 1,603 338 3,455 3,500 3,500 1,320 4,000 4,120 Fuel - 2,639 111 3,000 3,000 - 3,000 3,090 Uniforms 22 408 175 500 500 - - - Vending Machine Supplies 485 663 1,075 900 900 675 1,200 1,236 Furniture/Equipment<$5,000 9,139 245 735 2,500 2,500 3,612 3,000 3,090 Maintenance Supplies 112 245 1,632 5,000 5,000 32 2,500 2,575 Miscellaneous Expense 201 145 83 200 200 54,590 210 216 Total Services/Supplies 263,474$ 1,353,742$ 1,400,395$ 308,724$ 308,724$ 359,374$ 1,323,968$ 1,363,687$ Total Expenditures 328,159$ 1,422,443$ 1,402,138$ 308,724$ 308,724$ 359,374$ 1,323,968$ 1,363,687$ POSITION TITLE FY 2023 FY 2024 FY 2025 TOTAL FTEs 0.00 0.00 0.00 PERSONNEL SCHEDULE FY 2024-2025 35 Approved Annual Budget OTHER FUNDS FY 2024-2025 36 Approved Annual Budget FY2024-25 Approved Budget CCPD Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Fund Balance 222,811$ 274,127$ 280,480$ 196,044$ 196,044$ 257,573$ 217,888$ 224,530$ Revenue Sales Tax $ 328,432 $ 365,464 $ 373,794 $ 350,000 $ 350,000 $ 317,109 $ 360,500 $ 371,315 Grant Revenue 1,448 483 21,525 - - 12,700 4,000 4,120 Interest Income - - 971 1,000 1,000 387 1,030 1,061 Assets Sold - - 10,000 - - - - - Total Revenue 329,880$ 365,947$ 406,290$ 351,000$ 351,000$ 330,196$ 365,530$ 376,496$ Expenditures Personnel Salaries -$ -$ -$ -$ -$ -$ -$ -$ Overtime 2,527 - 13,700 20,000 20,000 14,662 20,400 21,012 Retirement - - 1,644 2,657 2,657 1,935 2,840 2,925 Medical Insurance - - 685 - - 895 - - Dental Insurance - - 41 - - 71 - - Vision Insurance - - 4 - - 12 - - Life Insurance & Other - - 33 - - 61 - - Social Security Taxes - - - 1,242 1,242 957 1,265 1,303 Medicare Taxes - - - 291 291 214 296 305 Unemployment Taxes - - - - - 2 - - Workers' Compensation 394 - 585 446 446 82 1,087 1,120 Total Personnel $ 2,921 $ - $ 16,692 $ 24,636 $ 24,636 $ 18,892 $ 25,888 $ 26,664 Services & Supplies Professional Outside Services 26,766$ 47,913$ 40,468$ 55,000$ 55,000$ 40,305$ 45,000$ 46,350$ Schools & Training 17,086 23,571 16,408 18,500 18,500 18,955 21,500 22,145 Equipment Maintenance - - - - - 830 - - Qualifying Expenses 10,290 16,813 7,294 18,500 18,500 19,716 21,500 22,145 Meetings - - 272 800 800 1,250 800 824 Office Supplies - 1,932 3,135 3,000 3,000 4,961 600 618 Postage - 245 - 500 500 48 100 103 Publications/Books/Subscription - 51 3,952 2,500 2,500 283 500 515 Uniforms 905 4,920 19,372 6,000 6,000 10,501 8,000 8,240 Protective Clothing - - - - - 855 - - Small Equipment 72,241 48,198 73,111 75,000 75,000 39,737 75,000 77,250 Principle - Lease Payment - 33,273 - - - - - - Interest - Lease Payment - 157 - - - - - - Total Services & Supplies 127,288$ 177,073$ 164,013$ 179,800$ 179,800$ 137,442$ 173,000$ 178,190$ Capital Capital Outlay $ 148,356 $ 273,098 $ 248,492 $ 245,000 $ 245,000 $ 213,548 $ 160,000 $ 164,800 Total Capital 148,356$ 273,098$ 248,492$ 245,000$ 245,000$ 213,548$ 160,000$ 164,800$ Total Expenditures 278,565$ 450,171$ 429,197$ 449,436$ 449,436$ 369,882$ 358,888$ 369,654$ Other Sources (Uses) Transfer Out $ - $ - $ - $ - $ - $ - $ - $ - Lease Proceeds - 90,577 - - - - - - Total Other Sources (Uses)-$ 90,577$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)51,315$ 6,353$ (22,907)$ (98,436)$ (98,436)$ (39,685)$ 6,642$ 6,842$ Ending Fund Balance $ 274,126 $ 280,480 $ 257,573 $ 97,608 $ 97,608 $ 217,888 $ 224,530 $ 231,372 FY 2024-2025 37 Approved Annual Budget FY2024-25 Approved Budget Trophy Club Park FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Working Capital 95,700$ 140,159$ 370,306$ 355,332$ 355,332$ 585,196$ 630,736$ 707,030$ Revenue Grant Revenue $ 4,170 $ 125,268 $ 31,750 $ - $ - $ - $ - $ - Park Revenue 185,981 289,336 268,703 200,000 200,000 152,800 204,000 210,120 Interest Income - - 1,484 1,200 1,200 615 1,224 1,261 Miscellaneous Revenue - - - - - - - - Total Revenue 190,151$ 414,604$ 301,937$ 201,200$ 201,200$ 153,415$ 205,224$ 211,381$ Expenses Personnel Salaries $ 21,846 $ 27,781 $ 8,290 $ 30,001 $ 30,001 $ 22,683 $ - $ - Part Time 16,774 18,822 13,267 25,000 25,000 1,647 28,479 29,333 Merits - - - - - - - - Longevity 65 - - - - - - - Stipend 263 - - - - - - - Certification Pay -$ -$ - 60 60 385 - - Cell Phone Stipend $ - $ 300 41 90 90 210 - - Retirement 2,996 3,587 786 3,963 3,963 3,112 - - Medical Insurance 2,776 3,914 786 3,968 3,968 4,060 - - Dental Insurance 224 215 42 370 370 288 - - Vision Insurance 19 28 5 77 77 60 - - Life Insurance & Other 149$ 140$ 27 132 132 151 - - Social Security Taxes 2,349 2,907 1,014 3,410 3,410 1,486 1,766 1,819 Medicare Taxes 549$ 680$ 237 798 798 347 413 425 Unemployment taxes 601 137 14 328 328 43 252 260 Workers' Compensation 878$ 1,130$ 1,393 1,705 1,705 313 712 733 Auto Allowance - - - - - 490 - - Total Personnel 49,489$ 59,641$ 25,902$ 69,902$ 69,902$ 35,276$ 31,622$ 32,570$ Services & Supplies Professional Outside Services $ - $ - $ - $ - $ - $ - $ - $ - Software & Support 3,860 4,880 3,860 4,000 4,000 3,860 4,080 4,202 Advertising 100 (47) - 1,900 1,900 - 1,938 1,996 Printing 1,397 53 1,541 612 612 - 624 643 Service Charges & Fees 11,339 9,689 9,870 10,000 10,000 8,782 10,200 10,506 Electricity 1,061 3,006 1,521 2,280 2,280 920 2,325 2,395 Water 2,745 3,598 7,620 6,000 6,000 1,137 6,120 6,304 Communications/Pagers/Mobiles 5,634 4,817 622 650 650 342 663 683 Insurance 1,200 1,224 1,248 1,273 1,273 1,273 1,298 1,337 Property Maintenance 11,194 40,769 15,115 15,000 15,000 1,874 15,300 15,759 Equipment Maintenance 6,118 1,413 2,553 3,825 3,825 2,864 3,902 4,019 Independent Labor 14,141 13,704 11,000 40,000 40,000 2,200 40,800 42,024 Portable toilets 5,580 5,910 5,280 5,760 5,760 4,320 5,875 6,051 Dues & Membership - - - - - - - - Office Supplies 1,535 1,323 1,001 1,300 1,300 673 1,326 1,366 Postage 10 32 - 100 100 77 102 105 Fuel 1,054 51 113 1,051 1,051 38 1,072 1,104 Uniforms - 586 142 450 450 - 459 473 Community Events 3,095 - - 5,000 5,000 - - - Small Tools - 59 506 500 500 46 510 525 Maintenance Supplies - 303 599 400 400 155 408 420 Miscellaneous Expense - 2,581 120 300 300 - 306 315 Depreciation Expense - Machinery - - 5,200 - - - - - Depreciation Expense 6,140 8,867 4,586 - - - - - Total Services & Supplies 76,203$ 102,816$ 72,496$ 100,401$ 100,401$ 28,560$ 97,308$ 100,228$ FY 2024-2025 38 Approved Annual Budget FY2024-25 Approved Budget Trophy Club Park FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Capital Capital Expenses $ - $ 7,000 $ (26,351) $ 100,000 $ 100,000 $ 29,039 $ - $ - Total Capital -$ 7,000$ (26,351)$ 100,000$ 100,000$ 29,039$ -$ -$ Total Expenses 125,692$ 169,457$ 72,048$ 270,303$ 270,303$ 92,875$ 128,930$ 132,798$ Other Sources (Uses) Park Administration Transfer $ 20,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ - $ - Police and EMS Service Transfer - - - - - --- Total Other Sources (Uses)20,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ -$ -$ Net Increase (Decrease)44,459$ 230,147$ 214,890$ (84,103)$ (84,103)$ 45,540$ 76,294$ 78,583$ Ending Working Capital $ 140,159 $ 370,306 $ 585,196 $ 271,229 $ 271,229 $ 630,736 $ 707,030 $ 785,613 POSITION TITLE FY 2024 FY 2024 FY 2025 RECREATION AIDE 1.00 1.00 1.05 PARKS MAINTENANCE WORKER 0.00 0.00 0.00 TOTAL FTEs 1.00 1.00 1.05 PERSONNEL SCHEDULE FY 2024-2025 39 Approved Annual Budget FY2024-25 Approved Budget Street Maintenance Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Fund Balance 184,556$ 302,900$ 436,698$ 259,253$ 259,253$ 426,985$ 496,177$ 475,481$ Revenue Sales Tax $ 322,978 $ 361,485 $ 370,715 $ 350,000 $ 350,000 $ 353,736 $ 357,000 $ 367,710 Interest Income - - 2,038 1,500 1,500 677 1,530 1,576 Total Revenue 322,978$ 361,485$ 372,753$ 351,500$ 351,500$ 354,412$ 358,530$ 369,286$ Expenditures Personnel Salaries $ 63,461 $ 73,413 $ 80,449 $ 115,609 $ 115,609 $ 98,194 $ 126,817 $ 130,621 Merits - - - - - - - - Salaries - Overtime - 791 2,702 - - 1,400 2,500 2,575 Longevity 1,344 1,523 1,649 1,815 1,815 1,828 1,975 2,034 Annual Stipend 1,050 - - - - - - - Certification Pay - - - - - 100 120 124 Cell Phone Stipend - 343 332 585 585 503 585 603 Retirement 8,895 10,090 10,573 15,272 15,272 13,460 19,026 19,597 Medical Insurance 5,514 4,514 5,034 6,011 6,011 8,702 10,707 11,028 Dental Insurance 648 531 591 976 976 1,404 1,755 1,807 Vision Insurance 70 87 104 211 211 303 367 378 Life Insurance & Other 365 420 426 561 561 647 688 709 Social Security Taxes 4,044 4,766 3,568 7,168 7,168 6,233 8,029 8,270 Medicare Taxes 946 1,115 834 1,676 1,676 1,490 1,878 1,934 Unemployment Taxes 331 (39) 13 416 416 16 441 454 Workers' Compensation 2,564 3,301 4,553 6,760 6,760 1,241 7,156 7,371 Total Personnel 89,232$ 100,855$ 110,827$ 157,060$ 157,060$ 135,519$ 182,043$ 187,504$ Services & Supplies Water $ - $ - $ - $ 2,081 $ 2,081 $ - $ 2,123 $ 2,186 Communications/Pagers/Mobiles 180 - - - - - - - Vehicle Maintenance 5,950 2,615 3,151 7,210 7,210 795 7,500 7,725 Equipment Maintenance 1,916 1,420 1,322 3,000 3,000 2,767 3,060 3,152 Street Maintenance 52,861 77,207 88,526 125,000 125,000 97,485 127,500 131,325 Signs & Markings 47,835 17,073 20,603 40,000 40,000 20,976 47,000 48,410 Fuel 5,055 5,653 6,347 6,763 6,763 5,589 7,000 7,210 Small Tools 1,014 2,322 302 2,081 2,081 2,090 3,000 3,090 Miscellaneous Expense 591 542 359 - - - - - Total Service & Supplies 115,402$ 106,832$ 120,610$ 186,135$ 186,135$ 129,702$ 197,183$ 203,098$ Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - 51,529 - - - - - Capital Outlay - - 79,500 2,123 2,123 - - - Total Capital -$ -$ 131,029$ 2,123$ 2,123$ -$ -$ -$ Total Expenditures 204,634$ 207,687$ 362,466$ 345,318$ 345,318$ 265,221$ 379,225$ 390,602$ Other Sources (Uses) Transfer to General Fund $ - $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ - $ - Transfer To Debt Service - - - - - - - - Transfer Out - - - - - - - - Transfer To Storm Drainage - - - - - - - - Total Sources Other (Uses)-$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ -$ -$ Net Increase (Decreases)118,344$ 133,798$ (9,713)$ (13,818)$ (13,818)$ 69,191$ (20,695)$ (21,316)$ Ending Fund Balance $ 302,900 $ 436,698 $ 426,985 $ 245,435 $ 245,435 $ 496,177 $ 475,481 $ 454,165 POSITION TITLE FY 2023 FY 2024 FY 2025 STREETS CREW LEADER 1.00 1.00 1.00 COMMUNITY DEVELOPMENT DIR.0.00 0.25 0.25 STREETS SUPERINTENDENT 0.40 0.40 0.40 SENIOR ADMINISTRATIVE ASSISTANT 0.00 0.10 0.10 TOTAL FTEs 1.40 1.75 1.75 50% Funded by General Fund - 25% Funded by Drainage 80% Funded by General Fund - 10% Funded by Drainage 40% Funded by General Fund - 20% Funded by Drainage PERSONNEL SCHEDULE FY 2024-2025 40 Approved Annual Budget FY2024-25 Approved Budget Storm Drainage Utility FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Working Capital 1,731,975$ 2,178,395$ 2,635,282$ 872,424$ 872,424$ 3,074,607$ 3,294,643$ 3,285,790$ Revenue Storm Drainage Fee $ 435,798 $ 435,559 $ 437,219 $ 430,000 $ 430,000 $ 361,348 $ 438,600 $ 451,758 Hazardous Waste Stipend - - - - - - - - Miscellaneous Revenue - - - - - - - - Interest Income 325 8,264 62,757 5,000 5,000 60,459 40,000 41,200 Total Revenue 436,123$ 443,823$ 499,977$ 435,000$ 435,000$ 421,806$ 478,600$ 492,958$ Expenses Personnel Salaries -$ -$ -$ 50,213$ 50,213$ 38,703$ $ 52,793 $ 54,377 Overtime - - - - - - - - Longevity - - - 187 187 187 226 232 Certification Pay - - - - - 100 120 120 Cell Phone Stipend - - - 405 405 338 405 417 Retirement - - - 6,633 6,633 5,133 8,453 8,707 Medical Insurance - - - 2,037 2,037 3,351 4,317 4,447 Dental Insurance - - - 267 267 490 651 671 Vision Insurance - - - 45 45 105 135 140 Life Insurance & Other - - - 225 225 246 302 311 Social Security Taxes - - - 3,113 3,113 2,353 3,320 3,419 Medicare Taxes - - - 728 728 550 776 800 Unemployment Taxes - - - 139 139 5 139 143 Workers' Compensation - - - 1,416 1,416 260 1,369 1,410 Total Personnel -$ -$ -$ 65,408$ 65,408$ 51,819$ 73,006$ 75,193$ Services & Supplies Professional Outside Services $ 19,175 $ 19,175 $ 27,722 $ 30,000 $ 30,000 $ 35,904 $ 30,600 $ 31,518 Engineering/Construction 14,597 9,018 14,088 30,000 30,000 100 230,600 237,518 Legal Notices - - - - - 181 185 191 Trash Removal/Recycling 5,900 2,950 1,700 5,202 5,202 5,545 5,306 5,465 Street Sweeping 6,121 7,100 6,660 15,606 15,606 8,350 20,000 20,600 Independent Labor 17,395 47,005 72,156 125,000 125,000 79,850 127,500 131,325 Dues & Membership 105 - - 250 250 - 255 263 Postage - - - - - 21 - - Depreciation Expense 51,084 51,083 51,083 - - - - - Total Services & Supplies 114,377$ 136,331$ 173,409$ 206,058$ 206,058$ 129,951$ 414,446$ 426,880$ Capital Capital Replacement -$ -$ 41,261$ -$ -$ -$ -$ $ - Capital Expense - - - - - - - - Capital Projects - - - 150,000 150,000 - - - Transfer to Drainage Capital Projects - - - - - - - - Total Capital -$ -$ 41,261$ 150,000$ 150,000$ -$ -$ -$ Debt Service Principal (160,000)$ -$ $ - -$ $ - -$ $ - $ - Interest 11,789 - (4,018) - - - - - Total Debt Service (148,211)$ -$ (4,018)$ -$ -$ -$ -$ -$ Total Expenses (33,834)$ 136,331$ 210,652$ 421,466$ 421,466$ 181,770$ 487,453$ 502,073$ Other Sources (Uses) Cumulative effect on change in account -$ -$ $ - -$ $ - -$ $ - $ - Transfer In 16,463 177,194 170,000 - - - - - Transfer to General Fund (40,000) (20,000) (20,000) (20,000) (20,000) (20,000) - - Transfer To Debt Service - (7,799) - - - - - - Total Other Sources (23,537)$ 149,395$ 150,000$ (20,000)$ (20,000)$ (20,000)$ -$ -$ Net Increase (Decrease)446,420$ 456,887$ 439,325$ (6,466)$ (6,466)$ 220,036$ (8,853)$ (9,115)$ Ending Working Capital $ 2,178,395 $ 2,635,282 $ 3,074,607 $ 865,958 $ 865,958 $ 3,294,643 $ 3,285,790 $ 3,276,675 FY 2024-2025 41 Approved Annual Budget FY2024-25 Approved Budget Storm Drainage Utility FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED POSITION TITLE FY 2023 FY 2024 FY 2025 COMMUNITY DEVELOPMENT DIR.0.00 0.25 0.25 STREETS SUPERINTENDENT 0.00 0.20 0.20 SENIOR ADMINISTRATIVE ASSISTANT 0.00 0.10 0.10 TOTAL FTEs 0.00 0.55 0.55 50% Funded by General Fund - 25% Funded by Street 80% Funded by General Fund - 10% Funded by Street 40% Funded by General Fund - 40% Funded by Street PERSONNEL SCHEDULE FY 2024-2025 42 Approved Annual Budget FY2024-25 Approved Budget Court Technology Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Fund Balance 13,232$ 10,268$ 7,554$ 8,514$ 8,514$ 7,465$ 7,520$ 7,620$ Revenue Municipal Court Technology Fee $ 224 $ 226 $ 161 $ 1,000 1,000$ $ 55 100$ $ 103 Miscellaneous Revenue - - - - - - - - Total Revenue 224$ 226$ 161$ 1,000$ 1,000$ 55$ 100$ 103$ Expenditures Software & Support $ 3,188 $ 2,940 $ 250 $ 2,105 $ 2,105 $ - $ - $ - Hardware - - - 650 650 - - - Total Expenditures 3,188$ 2,940$ 250$ 2,755$ 2,755$ -$ -$ -$ Capital Capital Outlay -$ -$ -$ -$ -$ -$ -$ $ - Total Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 3,188$ 2,940$ 250$ 2,755$ 2,755$ -$ -$ -$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ -$ $ - Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)(2,964)$ (2,714)$ (89)$ (1,755)$ (1,755)$ 55$ 100$ 103$ Ending Fund Balance $ 10,268 $ 7,554 $ 7,465 $ 6,759 $ 6,759 $ 7,520 7,620$ $ 7,723 FY 2024-2025 43 Approved Annual Budget FY2024-25 Approved Budget Court Security Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED FY 2027 PROJECTED Beginning Fund Balance 19,606$ 26,555$ 37,083$ 50,015$ 50,015$ 53,728$ 74,994$ 89,094$ $ 103,617 Revenue Municipal Court Security Fee $ 5,580 $ 8,980 $ 12,852 $ 3,000 3,000$ $ 13,852 $ 9,000 $ 9,270 $ 9,548 Truancy Prevention & Diversion Fees 3,037 4,949 7,147 2,000 2,000 7,759 5,000 5,150 5,305 Municipal Jury Fees 61 100 146 - - 156 100 103 106 Total Revenue 8,678$ 14,029$ 20,144$ 5,000$ 5,000$ 21,767$ 14,100$ 14,523$ 14,959$ Expenditures Schools and Training $ - $ 2,000 $ 2,000 $ 2,000 2,000$ $ 2,000 $ - $ - $ - Travel and Per Diem 200 - - 500 500 - - - - Small Equipment 30 - - - - - - - - Total Expenditures 230$ 2,000$ 2,000$ 2,500$ 2,500$ 2,000$ -$ -$ -$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ -$ $ - $ - Transfer Out (1,500) (1,500) (1,500) (1,500) (1,500) 1,500 - - - Total Other Sources (Uses)(1,500)$ (1,500)$ (1,500)$ (1,500)$ (1,500)$ 1,500$ -$ -$ -$ Net Increase (Decrease)6,948$ 10,529$ 16,644$ 1,000$ 1,000$ 21,267$ 14,100$ 14,523$ 14,959$ Ending Fund Balance $ 26,554 $ 37,083 $ 53,728 $ 51,015 $ 51,015 $ 74,994 $ 89,094 $ 103,617 $ 118,576 FY 2024-2025 44 Approved Annual Budget FY2024-25 Approved Budget EDC FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Starting Net Position 885,002$ 1,285,396$ 1,901,850$ 1,719,735$ 1,719,735$ 2,466,867$ 3,018,237$ 3,039,272$ Revenue Sales Tax - General $ 669,026 $ 748,791 $ 767,911 $ 700,000 $ 700,000 $ 707,471 $ 650,000 $ 669,500 Interest Income 22 4,831 43,606 500 500 56,319 25,000 25,750 Miscellaneous Revenue - - - 52,625 52,625 - - - Total Revenue 669,048$ 753,622$ 811,517$ 753,125$ 753,125$ 763,791$ 675,000$ 695,250$ Expenses Personnel Salaries $ - $ - $ - $ 33,707 $ 33,707 $ 20,058 $ - $ - Overtime - - - - - - - - Longevity - - - - - - - - Certification Pay - - - 180 180 1,783 - - Cell Phone Stipend - - - 180 180 105 - - Retirement - - - 4,453 4,453 3,053 - - Medical Insurance - - - 2,164 2,164 1,167 - - Dental Insurance - - - 185 185 103 - - Vision Insurance - - - 39 39 22 - - Life Insurance & Other - - - 248 248 65 - - Social Security Taxes - - - 2,090 2,090 1,318 - - Medicare Taxes - - - 489 489 327 - - Unemployment Taxes - - - 38 38 - - - Workers' Compensation - - - 138 138 25 - - Auto/Housing Allowance - - - - - 2 - - Total Personnel -$ -$ -$ 43,911$ 43,911$ 28,028$ -$ -$ Professional Outside Services $ 4,500 $ - $ 5,000 $ 50,000 $ 50,000 $ 1,000 $ 80,000 $ 82,400 Legal Services - - - - - 20,000 20,600 Auditing 4,000 5,000 5,000 5,000 5,000 4,269 5,100 5,253 Advertising 10,904 12,895 5,658 25,000 25,000 4,322 8,000 8,240 Legal Notices - - - - - - 1,000 1,030 Printing - - - 500 500 - 250 258 Schools & Training - - - 3,000 3,000 - 3,000 3,090 Dues & Membership - - - 2,500 2,500 - - - Travel & Per Diem - - - 2,000 2,000 912 3,000 3,090 Office Supplies - - - 500 500 - - - Miscellaneous Expense - 2,500 2,500 4,000 4,000 - - - Incentive Programs 100,000 - - 300,000 300,000 - 100,000 103,000 Thrive Business Grant - - - - - - 150,000 154,500 Depreciation Expense - EDC 24,531 24,693 24,691 - - - - - Bond Interest 452 91,280 1,333 - - - - - Paying Agent Fees 600 800 800 408 408 400 400 412 Transfer to General Fund 30,000 - - 40,000 40,000 - 80,752 83,175 Transfer to General Fund/DSR - - - - - - - - Transfer to Debt Service 93,668 - 201,518 201,518 201,518 201,518 202,463 208,536 Total Expenses 268,655$ 137,168$ 246,500$ 634,426$ 634,426$ 212,421$ 653,965$ 673,583$ Net Increase (Decrease)400,393$ 616,454$ 565,016$ 118,699$ 118,699$ 551,370$ 21,036$ 21,667$ Ending Net Position $ 1,285,396 $ 1,901,850 $ 2,466,867 $ 1,838,435 $ 1,838,435 $ 3,018,237 $ 3,039,272 $ 3,060,940 POSITION TITLE FY 2023 FY 2024 FY 2025 TOWN MANAGER 1.00 0.15 0.00 TOTAL FTEs 1.00 0.15 0.00 PERSONNEL SCHEDULE FY 2024-2025 45 Approved Annual Budget FY2024-25 Approved Budget Hotel Occupancy Tax Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Fund Balance 1,530,643$ 1,726,744$ 2,275,552$ 2,638,723$ 2,638,723$ 2,677,913$ 3,046,977$ 3,028,676$ Revenue Hotel Occupancy Tax $ 392,659 $ 781,831 $ 822,484 $ 600,000 $ 600,000 $ 760,307 $ 750,000 $ 772,500 July 4th Revenue 19,934 21,442 14,272 7,500 7,500 19,635 10,000 10,300 Interest Income 919 12,140 99,941 5,000 5,000 97,575 50,000 51,500 Miscellaneous Revenue - - - - - 2,081 - - Total Revenue 413,512$ 815,413$ 936,697$ 612,500$ 612,500$ 877,517$ 810,000$ 834,300$ Expenditures Personnel Salaries $ 20,046 $ 12,264 $ 89,135 $ 77,681 $ 77,681 $ 82,810 $ 163,580 $ 168,487 Overtime - - - - - - - - Longevity - - - 300 300 300 376 388 Salaries - Certification - - 563 930 930 1,353 2,310 2,379 Salaries - Cell Phone Stipend - - 326 582 582 492 1,860 1,916 Retirement 2,501 1,032 9,986 9,765 9,765 8,513 24,550 25,287 Medical insurance 1,641 795 2,549 721 721 426 10,367 10,678 Dental Insurance 125 48 433 778 778 650 1,222 1,258 Vision Insurance 14 7 63 163 163 136 279 287 Life Insurance & Other 102 38 308 339 339 363 1,005 1,035 Social Security Taxes 1,208 744 1,280 4,583 4,583 4,070 10,713 11,034 Medicare Taxes 283 174 299 1,072 1,072 952 2,505 2,581 Unemployment Taxes 55 5 9 159 159 12 517 532 Workers Compensation - - - 303 303 56 2,723 2,804 Auto/Housing Allowance - - - - - - 1,410 1,452 Total Personnel 25,975$ 15,107$ 104,951$ 97,376$ 97,376$ 100,132$ 223,417$ 230,119$ Services & Supplies Professional Outside Services -$ 5,484$ 121,500$ 20,000$ 20,000$ 24,050$ 190,000$ $ 195,700 Auditing 3,000 4,000 4,000 4,000 4,000 3,286 3,384 3,486 Software & Support 4,961 18,284 21,434 31,434 31,434 22,506 47,000 48,410 Advertising 4,031 19,292 18,780 61,500 61,500 42,669 61,500 63,345 Communications/Pagers/Mobiles 1,368 1,368 1,368 - - 1,026 -- Event Rentals 1,500 1,968 - - - - - - Dues & Membership - - - 4,000 4,000 - 4,000 4,120 July 4 Celebration 81,992 95,602 115,677 160,000 160,000 124,784 160,000 164,800 Taste of Trophy Club - - - - - - 39,000 40,170 Christmas in the Park - - - - - - 80,000 82,400 Bad Debt Expense - 10,500 - - - - - - Total Services & Supplies 96,852$ 156,498$ 282,760$ 280,934$ 280,934$ 218,320$ 584,884$ 602,431$ Capital Outlay Capital Outlay $ - $ - $ 7,200 $ 100,000 $ 100,000 $ 95,000 $ 20,000 $ 20,600 Total Capital -$ -$ 7,200$ 100,000$ 100,000$ 95,000$ 20,000$ 20,600$ Total Expenditures 122,827$ 171,605$ 394,911$ 478,310$ 478,310$ 413,453$ 828,301$ 853,150$ Other Sources (Uses) Transfer To General Fund (94,582)$ (95,000)$ (95,000)$ (95,000)$ (95,000)$ (95,000)$ -$ $ - Total Other Sources (Uses)(94,582)$ (95,000)$ (95,000)$ (95,000)$ (95,000)$ (95,000)$ -$ -$ Net Increase (Decrease)196,103$ 548,808$ 446,786$ 39,190$ 39,190$ 369,064$ (18,301)$ (18,850)$ Ending Fund Balance 1,726,746$ 2,275,552$ 2,722,338$ 2,677,913$ 2,677,913$ 3,046,977$ 3,028,676$ 3,009,826$ POSITION TITLE FY 2023 FY 2024 FY 2025 TOWN MANAGER 0.00 0.00 0.05 COMM & MARKETING DIRECTOR 0.58 0.58 0.50 COMM & MARKETING SPECIALIST 0.00 0.00 0.50 RECREATION COORDINATOR 0.00 0.00 1.00 CROSSING GUARDS 0.00 0.00 0.04 TOTAL FTEs 0.58 0.58 1.05 80% Funded by General Fund 50% Funded by General Fund PERSONNEL SCHEDULE 50% Funded by General Fund 50% of 2 positions Funded by General Fund FY 2024-2025 46 Approved Annual Budget FY2024-25 Approved Budget Recreation Program Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Fund Balance 5,062$ 7,710$ 21,550$ 21,550$ 21,550$ 21,175$ 29,491$ 29,491$ Revenue Recreation Programs $ 6,763 $ 17,940 $ 4,825 $ 6,000 $ 6,000 $ 8,316 $ 6,000 $ 6,180 Total Revenue 6,763$ 17,940$ 4,825$ 6,000$ 6,000$ 8,316$ 6,000$ 6,180$ Expenditures Recreation Programs $ 4,115 $ 4,100 $ 5,200 $ 6,000 $ 6,000 $ - $ 6,000 $ 6,180 Total Expenditures 4,115$ 4,100$ 5,200$ 6,000$ 6,000$ -$ 6,000$ 6,180$ Net Increase (Decrease)2,648$ 13,840$ (375)$ -$ -$ 8,316$ -$ -$ Ending Fund Balance 7,710$ 21,550$ 21,175$ 21,550$ 21,550$ 29,491$ 29,491$ 29,491$ FY 2024-2025 47 Approved Annual Budget FY2024-25 Approved Budget Parkland Dedication Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Fund Balance 385,727$ 536,001$ 350,554$ 177,650$ 177,650$ 407,935$ 546,457$ 548,207$ Revenue Park Revenues $ 150,000 $ 26,410 $ 85,268 $ - $ - $ 123,034 $ - $ - Interest Income 274 2,890 18,259 1,750 1,750 15,488 1,750 1,803 Miscellaneous Revenue - - - - - - -- Total Revenue 150,274$ 29,300$ 103,527$ 1,750$ 1,750$ 138,522$ 1,750$ 1,803$ Expenditures Program/Event Supplies $ 4,204 $ 4,204 $ - $ - $ - $ - $ - $ - Capital Expenditures 210,543 210,543 46,146 97,000 97,000 - - - Total Expenditures 214,747$ 214,747$ 46,146$ 97,000$ 97,000$ -$ -$ -$ Net Increase (Decrease)(64,473)$ (185,447)$ 57,381$ (95,250)$ (95,250)$ 138,522$ 1,750$ 1,803$ Ending Fund Balance 321,254$ 350,554$ 407,935$ 82,400$ 82,400$ 546,457$ 548,207$ 550,009$ FY 2024-2025 48 Approved Annual Budget FY2024-25 Approved Budget TIRZ#1 Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Fund Balance (354,812)$ (327,716)$ (266,168)$ (98,737)$ (98,737)$ (192,360)$ (111,065)$ (28,671)$ Revenue Property Tax $ 124,872 $ - $ 6,648 $ 79,744 $ 79,744 $ 49,646 $ 61,272 $ 63,110 Sales Tax - - - 81,339 81,339 72,931 83,779 86,293 Miscellaneous Revenue - 13,190 13,189 - - - - - Total Revenue 124,872$ 13,190$ 19,837$ 161,083$ 161,083$ 122,577$ 145,051$ 149,402$ Expenses Professional Outside Services $ - $ 1,000 $ 1,000 $ 3,000 $ 3,000 $ 1,000 $ 4,000 $ 4,000 Incentive Programs 127,929 41,935 40,283 56,379 56,379 40,282 58,657 59,830 Total Expenditures 127,929$ 42,935$ 41,283$ 59,379$ 59,379$ 41,282$ 62,657$ 63,830$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Other Sources (Uses) Transfer In 30,153 91,293 95,254 - - - - - Net Increase (Decrease)27,096$ 61,548$ 73,808$ 101,704$ 101,704$ 81,295$ 82,394$ 85,572$ Ending Fund Balance (327,716)$ (266,168)$ (192,360)$ 2,967$ 2,967$ (111,065)$ (28,671)$ 56,901$ FY 2024-2025 49 Approved Annual Budget FY2024-25 Approved Budget Debt Service Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Fund Balance 706,640$ 423,426$ 107,971$ 165,869$ 165,869$ 206,255$ 1,779,396$ 1,991,129$ Revenue Property Taxes $ 2,411,195 $ 2,532,976 $ 2,552,784 $ 2,619,482 2,619,482$ $ 2,846,250 2,944,640$ $ 3,032,979 Property Taxes/Delinquent 4,078 (2,738) 6,172 2,000 2,000 1,980 2,060 2,122 Property Taxes/Penalty & Interest 4,699 6,641 11,463 4,500 4,500 (5,786) 4,635 4,774 Intergovernmental Transfer EDC - - - - - --- Interest Income 740 8,756 77,233 2,500 2,500 52,827 2,575 2,652 Miscellaneous Revenue 14,292 227 (5) - - - - - Total Revenue 2,435,004$ 2,545,862$ 2,647,648$ 2,628,482$ 2,628,482$ 2,895,270$ 2,953,910$ 3,042,527$ Expenditures Principal Payments $ 2,068,000 $ 2,138,000 $ 2,014,413 $ 2,140,000 2,140,000$ $ 890,000 $ 2,285,000 $ 2,353,550 Interest Payments 473,755 540,897 564,269 745,220 745,220 430,205 656,140 675,824 Paying Agent Fees - 5,226 2,200 7,500 7,500 1,925 3,500 3,605 Bond/CO Issuance cost - - - - - --- Total Expenditures 2,541,755$ 2,684,123$ 2,580,882$ 2,892,720$ 2,892,720$ 1,322,130$ 2,944,640$ 3,032,979$ Other Sources (Uses) Bond Proceeds $ - $ - $ - $ - $ - $- $- $ - Bond Proceeds- Premium - - - - - - -- Refund Cost - - - - - - -- Transfer In- General Fund - - - - - - -- Transfer In-EDC 4B - - 201,518 201,518 201,518 - 202,463 208,537 Transfer In- Street Main. Sales Tax - - - - - --- Transfer In- Storm Drainage - - - - - - - - Transfer In - Capital Projects - - - - - --- Transfer In - CCPD - - - - - - - - Transfer In - sub-total - - 201,518 201,518 201,518 - 202,463 208,537 Transfer Out 176,463 177,194 170,000 - - - - - Total Other Sources (Uses)176,463$ 177,194$ 371,518$ 201,518$ 201,518$ -$ 202,463$ 208,537$ Net Increase (Decrease)(283,214)$ (315,455)$ 98,284$ (62,720)$ (62,720)$ 1,573,141$ 211,733$ 218,085$ Ending Fund Balance $ 423,426 $ 107,971 $ 206,255 $ 103,149 $ 103,149 $ 1,779,396 1,991,129$ 2,209,215$ FY 2024-2025 50 Approved Annual Budget FY2024-25 Approved Budget Capital Projects Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Fund Balance 1,984,646$ 6,199,646$ 4,952,458$ 10,606,606$ 10,606,606$ 10,606,606$ 10,771,422$ 10,781,422$ Revenue Contributions/Grants $ - $ - $ - $ - -$ $ - $ 5,919,500 $ 165,000 Interest Income 7,015 62,538 274,355 20,000 20,000 448,124 10,000 10,300 Bond Proceeds 4,305,000 - 6,925,000 - - - 9,440,000 3,840,000 Bond Premium 297,691 - 257,608 - - - - - Miscellaneous Revenue - - 84,424 20,400 20,400 - - - Total Revenue 4,609,706$ 62,538$ 7,541,387$ 40,400$ 40,400$ 448,124$ 15,369,500$ 4,015,300$ Expenditures Professional Outside Services $ 13,343 $ 3,521 $ 6,925 $ - $ - $ - $ - $ - Capital Expenses 759,527 929,535 382,622 6,525,000 6,525,000 43,215 15,359,500 5,382,000 Engineering - 125,794 23,636 200,000 200,000 - - - Engineering/Construction - - 16,000 - - 20,124 - Capital Expenses - - - - - - - - Capital Expenses 23,450 227,060 1,282,373 - - 219,969 - - Bond Issuance Costs 98,386 - 175,683 - - - - - Total Expenditures 894,706$ 1,285,910$ 1,887,239$ 6,725,000$ 6,725,000$ 283,308$ 15,359,500$ 5,382,000$ Other Sources (Uses) Transfer In 500,000 - - - - - - - Transfer Out - (23,816) - - - - - - Total Other Sources (Uses)500,000$ (23,816)$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)4,215,000$ (1,247,188)$ 5,654,147$ (6,684,600)$ (6,684,600)$ 164,817$ 10,000$ (1,366,700)$ Ending Fund Balance $ 6,199,646 $ 4,952,458 $ 10,606,606 $ 3,922,006 $ 3,922,006 $ 10,771,422 $ 10,781,422 $ 9,414,722 FY 2024-2025 51 Approved Annual Budget FY2024-25 Approved Budget Capital Equipment/Fleet Replacement Fund FY 2021 ACTUAL FY 2022 ACTUAL FY 2023 ACTUAL FY 2024 APPROVED FY 2024 AMENDED FY 2024 YEAR TO DATE FY 2025 APPROVED FY 2026 PROJECTED Beginning Fund Balance -$ -$ -$ -$ -$ -$ $ 2,359,096 $ 2,359,096 Revenue Department Capital Projects Fund 684,873$ 268,000$ MUD Funding 79,000 16,000 Street Maintenance Sales Tax Fund - - Storm Drainage Utility Fund - - Parkland Dedication Fund - - Hotel Occupancy Fund - - Crime Control Prevention District Fund 160,000 160,000 Economic Development Corporation Fund - - Tax Increment Reinvestment Zone Fund - - Grant Funding - - Future Bonds - - Total Revenue -$ -$ -$ -$ -$ -$ 923,873$ 444,000$ Expenditures General Governemnt Capital Replacement -$ -$ -$ -$ -$ -$ -$ -$ Police Capital Replacement - - - - - - 60,000 - Police Fleet Replacement - - - - - - 317,373 240,000 Fire/EMS Capital Replacement - - - - - - 165,500 106,000 Fire/EMS Fleet Replacement - - - - - - 75,000 - Community Development Capital Replacement - - - - - - 93,000 - Community Development Fleet Replacement - - - - - - 78,000 - Parks/Recreation Capital Replacement - - - - - - 85,000 48,000 Parks/Recreation Fleet Replacement - - - - - - - - IS Capital Replacement - - - - - - 50,000 50,000 Facilities Capital Replacement - - - - - - - - Facilities Fleet Replacement - - - - - - - - Total Expenditures -$ -$ -$ -$ -$ -$ 923,873$ 444,000$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ - Transfer from Tax Notes - - - - - - - - Transfer In - - - - - - - 444,000 Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ 444,000$ Net Increase (Decrease)-$ -$ -$ -$ -$ -$ -$ 444,000$ Ending Fund Balance $ - $ - $ - $ - $ - $ - $ 2,359,096 $ 2,803,096 FY 2024-2025 52 Approved Annual Budget APPROVED ANNUAL BUDGET 44 TH ANNIVERSARY F Y 2 0 2 5 C A P I T A L I M P R O V E M E N T P R O G R A M FY 2024-2025 53 Town of Trophy Club Capital Improvement Program (CIP) OVERVIEW A Capital Improvement Program (CIP) is a crucial public infrastructure and planning tool for municipalities, reflecting the Town’s core policies and financial capabilities in managing the community’s physical development. The Town of Trophy Club’s five- year infrastructure and equipment funding plan is reviewed annually to accommodate shifting priorities. This plan provides a structured approach for identifying capital requirements and assessing the impact of capital projects on operating budgets. Typically, the CIP includes costly, non-recurring improvements with a multi-year useful life, resulting in fixed assets. These encompass the construction and acquisition of new buildings, additions or renovations to existing buildings, street construction, drainage improvements, land purchases, and water and wastewater utility infrastructure. Every year, the Town of Trophy Club updates its Capital Improvement Program for a five-year period. The program is shaped by input from citizens, Boards & Commissions, the school district, and Homeowner’s Associations. Proposed projects are evaluated based on several factors, including compliance with the Comprehensive Plan and the Town’s growth and safety needs. These projects are then presented to the Town Council for consideration and final approval. CIP Goals Develop objectives that encompass all capital projects over a five-year period. Identify funding sources while maintaining fiscal constraints. Align projects with the Comprehensive Plan. Base project selection on citizen input. Ensure project objectives are realistic, relevant, and easy to understand. Provide realistic assessments of the scope and cost of projects. FY 2024-2025 54 Approved Annual Budget Summary The Capital Improvement Plan (CIP) summary outlines the proposed investments and expenditures across various departments for the upcoming fiscal period. This plan includes detailed department totals, ensuring transparency and strategic allocation of resources to enhance infrastructure, facilities, and services. The CIP aims to address current and future community needs by prioritizing projects that promote sustainable growth, efficiency, and public benefit. Each department's budget is carefully evaluated to align with overall organizational goals, demonstrating a commitment to responsible financial management and long-term planning. The Town of Trophy Club's Capital Improvement Projects (CIP) for this budget year will encompass several key developments. These include the construction of new pickleball courts and the implementation of Phase II of the community pool renovation, which will also feature splash pad resurfacing. Additionally, street infrastructure enhancements will involve concrete and asphalt repairs, along with storm drainage improvements on Inverness Drive and Wilshire Drive. Sidewalk construction projects are planned for Durango Drive/Parkview Drive and Turnberry/Highlands Drive. FY 2024-2025 55 Approved Annual Budget Capital Improvement Projects FY 2025 APPROVED FY 2026 PROPOSED FY 2027 PROPOSED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED Beginning Fund Balance -$ -$ -$ -$ -$ -$ Revenue Department Capital Projects Fund $ 45,000 $ 275,000 $ 20,000 $ - $ 440,000 $ 235,000 MUD Funding 74,500 82,000 50,000 Street Maintenance Sales Tax Fund 115,000 Storm Drainage Utility Fund 1,500,000 Parkland Dedication Fund Hotel Occupancy Fund Crime Control Prevention District Fund Economic Development Corporation Fund Tax Increment Reinvestment Zone Fund ARPA Funding 2,300,000 Grant Funding 2,000,000 2021 CO Bonds 2023 CO Bonds 6,200,000 2025 CO Bonds 3,240,000 4,910,000 2027 CO Bonds 2,282,000 3,300,000$ 2029 CO Bonds 2,942,000$ Future Bonds Total Revenue 15,359,500$ 5,382,000$ 2,352,000$ -$ 3,740,000$ 3,177,000$ Projects: 2025 Streets Projects 2,990,000$ -$ -$ -$ -$ -$ Forest Hill Drive Street Replacement - $1.7M 1,770,000 Paint Rock Ct. Street Replacement - $410,000 410,000 Palmetto Ct Street Replacement - $810,000 810,000 2025 Sidewalk Projects 250,000 Parkview Drive - $ 80,000 80,000 Durango Drive - $45,000 45,000 Various Sidewalk Repairs - $125,000 125,000 Inverness Drive Storm Drainage Improvements 2,300,000 TC Pool Renovation 2,400,000 Pickleball Courts 1,300,000 Splashpad Resurface 20,000 20,000 20,000 Bobcat Traffic Improvements 4,500,000 Fire Station Dumpster Enclosure 25,000 Fire Station Plumbing Repair 9,500 Fire Station HVAC Replacement - Qty 2 40,000 Wilshire Storm Drainage Improvements 1,500,000 Freedom Dog Park Fencing 25,000 2026 Streets Projects 4,010,000 Oakmont Dr. Street Replacement - $ 4M 4,010,000 2026 Sidewalk Projects 200,000 Skyline Drive - $ 98,000 98,000 Creekside Dr. - $ 102,000 102,000 Fire Station Lighting Project 27,000 Fire Station Paint Interior/Apparatus Bay 35,000 Fire Station Carpet Replacement 20,000 Street Light Improvements - Bobcat & Parkview 200,000 Streets & Parks Shop Remodel 500,000 Police Covered Parking - Town Fleet 275,000 Crosswalk Flashers - Upgrade to RTC 115,000 FY 2024-2025 56 Approved Annual Budget Capital Improvement Projects FY 2025 APPROVED FY 2026 PROPOSED FY 2027 PROPOSED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED 2027 Streets Projects 2,080,000 Creekmere Dr. Street Replacement - $1.5M 1,510,000 Creekmere Ct. Street Replacement - $570,000 570,000 2027 Sidewalk Projects 202,000 Park Lane - $ 64,000 64,000 Durango Dr. - $ 138,000 138,000 Fire Station Apparatus Flooring - 50,000 2029 Streets Projects 3,150,000 Alamosa Drive Street Replacement - $2.6M 2,640,000 Greenbriar Ct. Street Replacement - $510,000 510,000 2029 Sidewalk Projects 150,000 Rolling Rock - $ 150,000 150,000 Town Hall HVAC Replacement - Qty 3 235,000 Town Hall & PD Flooring/Carpet 175,000 Town Hall Paint Interior/Exterior 120,000 Town Hall/PD Water Heater Replacements 125,000 2030 Streets Projects 2,760,000 Roaring Creek Ct. Street Replacement$420,000 420,000 Oak Village Ct. & Lane - $790,000 790,000 Timberline Dr. - $1.5M 1,550,000 2030 Sidewalk Projects 182,000 Silver Rock Drive - $ 60,000 60,000 Sonora Drive - $ 138,000 122,000 Total Expenditures 15,359,500$ 5,382,000$ 2,352,000$ -$ 3,740,000$ 3,177,000$ Total Excess -$ -$ -$ -$ -$ -$ FY 2024-2025 57 Approved Annual Budget TOWN OF TROPHY CLUB FY 2024-2029 CAPITAL IMPROVEMENT PROJECTS FY2025 Street Improvement Projects PROJECT MANAGER:MATT COX 1. Forest Hill Dr, $1,770,000 Concrete Street Replacement on Forest Hill Drive from Fresh Meadow to Indian Creek Drive, approximately 40,000 sq ft. 2. Paint Rock Ct, $410,000 Concrete Street Replacement of Paint Rock Ct, from Llano Dr to the end of Paint Rock Ct, approximately 7,500 sqft. 3. Palmetto Ct, $810,000 Concrete Street Replacement of Palmetto Ct, from DESCRIPTION Based on the 2022 Trophy Club Streets/Pavement Study and using the Pavement Condition Index (PCI), Structural Strength Index (SSI), and Overall Condition Index (OCI) ratings. 1. Forest Hill Dr- PCI 40, SSI 87.97, OCI 40 2. Paint Rock- PCI 27, SSI 100, OCI 37 3. Palmetto - PCI 37,SSI 95.74, OCI 47 JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$2,990,000.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$2,990,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$2,990,000.00 PROJECT LOCATIO All three (3) above locations IMPACT ON BUDGET:$0.00 BOND SERIES 2025 PROJECT # PROJECT TOTAL $2,990,000.00 IMPACT: FY 2024-2025 58 Approved Annual Budget 2025 Sidewalk Improvement Projects PROJECT MANAGER:MATT COX 1. Parkview Dr. $80,000 Concrete sidewalk replacement on East side of Parkview Dr. from Durango to 424 Parkview Dr. Approximately 7200 sq ft. 2. Durango Dr. $45,000 Concrete sidewalk replacement on south side of Durango from Lakeshore Dr. to 207 Durango. Approximately 4000 sq ft. 3. Various locations: $125,000 DESCRIPTION Correcting deficiencies and tripping hazards, and restabilizing sunken areas holding water. JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$250,000.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$250,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$250,000.00 PROJECT LOCATIO DURANGO/PARKVIEW IMPACT ON BUDGET:$0.00 BOND SERIES 2025 PROJECT # PROJECT TOTAL $250,000.00 IMPACT: FY 2024-2025 59 Approved Annual Budget Inverness Stormwater/Drainage Project PROJECT MANAGER:MATT COX Inverness Drive Stormwater and Drainage Improvement Project DESCRIPTION Engineering reports and studies show existing stormwater infrastucture to be undersized and inadequate during heavy rainfall affecting 5 residential properties between Indian Creek Dr and the golf course. Multiple floodings have occurred inside of homes on Inverness Dr resulting in private property damage. JUSTIFICATION FUNDING TIMELINE PROGRAM:STORM DRAINAGE FUND PROJECT 2025 2026 2027 2028 2029 2030 $0.00$2,300,000.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$2,300,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$2,300,000.00 PROJECT LOCATIO Inverness IMPACT ON BUDGET:$0.00 ARPA FUNDING PROJECT # PROJECT TOTAL $2,300,000.00 IMPACT: FY 2024-2025 60 Approved Annual Budget TC Pool Renovation PROJECT MANAGER:CHASE ELLIS This project focuses on updating and adding new  amenities to the TC Community Pool. Recent  enhancements included upgrading pump room  equipment and renovating the office and restroom  areas. Future improvements will incorporate new  amenities based on community feedback. DESCRIPTION The current pool facility, now 20 years old, needs updates to maintain its status as a high-quality community resource. Over the years, wear and tear have impacted the infrastructure, necessitating improvements to ensure safety, functionality, and an enjoyable experience for all residents. JUSTIFICATION FUNDING TIMELINE PROGRAM:PARKS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$2,400,000.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$2,400,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$1,600,000.00 CAPITAL REMAINING:$2,400,000.00 PROJECT LOCATIO TC POOL IMPACT ON BUDGET:$0.00 BOND SERIES 2023 PROJECT # PROJECT TOTAL $4,000,000.00 IMPACT: FY 2024-2025 61 Approved Annual Budget Pickleball Courts PROJECT MANAGER:CHASE ELLIS The community needs dedicated Pickleball courts to serve its residents. This project will add 6 Pickleball courts to Harmony Park. DESCRIPTION This project is being reviewed by the Parks & Recreation Board to ensure that the resulting project provides quality Picklball courts for Trophy Club residents. JUSTIFICATION FUNDING TIMELINE PROGRAM:PARKS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$1,300,000.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$1,300,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$1,300,000.00 PROJECT LOCATIO N/A IMPACT ON BUDGET:$0.00 BOND SERIES 2023 PROJECT # PROJECT TOTAL $1,300,000.00 IMPACT: FY 2024-2025 62 Approved Annual Budget Splash Pad Resurfacing PROJECT MANAGER:CHASE ELLIS This project updates the splashpad surface by removing the old material, addressing any underlying issues, and installing a new, slip- resistant surface. The upgrade will enhance safety, appearance, and durability, improving the overall user experience. DESCRIPTION The splashpad requires resurfacing to improve safety, prevent slips, and address wear and tear. A new surface will enhance user experience, ensure better water flow, and extend the splashpad's lifespan, reducing future maintenance costs. JUSTIFICATION FUNDING TIMELINE PROGRAM:PARKS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$20,000.00 $0.00 $20,000.00 $0.00 $20,000.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$20,000.00 $0.00 $20,000.00 $0.00 $20,000.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$60,000.00 PROJECT LOCATIO TC POOL IMPACT ON BUDGET:$0.00 CAPITAL PROJECTS FUND PROJECT # PROJECT TOTAL $60,000.00 IMPACT: FY 2024-2025 63 Approved Annual Budget Bobcat Traffic Improvements PROJECT MANAGER:MATT COX This project involves enhancing traffic conditions on Bobcat Boulevard, potentially including the installation of crosswalks, 1-3 roundabouts, and/or a traffic light. These improvements aim to increase safety, improve traffic flow, and enhance overall road functionality. DESCRIPTION The proposed traffic improvements on Bobcat Boulevard, including crosswalks, 1-3 roundabouts, and/or a traffic light, are crucial for enhancing road safety and traffic flow. These upgrades will reduce congestion, improve pedestrian safety, and increase visibility, addressing current traffic challenges and supporting a safer, more efficient road network. JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$2,500,000.00 $0.00 $0.00 $0.00 $0.00 $0.00$2,000,000.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$4,500,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$0.00 PROJECT LOCATIO IMPACT ON BUDGET:$0.00 BOND SERIES 2023 GRANT FUND PROJECT #0 PROJECT TOTAL $0.00 IMPACT: FY 2024-2025 64 Approved Annual Budget Fire Department Dumpster / Enclosure PROJECT MANAGER:JASON WISE Addition of a fire department dumpster and enclosure on the West side of the station. DESCRIPTION Employees are disposing of trash in the same method as the residential community. Trash cans take up space in the fire bay and are subject to weather and animals when put on the curb for pick up. The station is considered a commercial property and the investment in a commercial dumpster and enclosure would prove beneficial. JUSTIFICATION FUNDING TIMELINE PROGRAM:FIRE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$25,000.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$25,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$25,000.00 PROJECT LOCATIO FIRE STATION IMPACT ON BUDGET:$0.00 MUD FUNDING PROJECT #0 PROJECT TOTAL $25,000.00 IMPACT: FY 2024-2025 65 Approved Annual Budget Fire Station Plumbing Repair PROJECT MANAGER:JASON WISE Backfall repair in 3 inch sewer pipe. Pipe backs up every 3-4 months and leaks in the kitchen. DESCRIPTION Continious back up and jetting is necessary. Plumbing company recommends exposure and repair of 15-20 LF of 3 inch PVC pipe to repair backfall. JUSTIFICATION FUNDING TIMELINE PROGRAM:FIRE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$9,500.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$9,500.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$9,500.00 PROJECT LOCATIO FIRE STATION KITCHEN IMPACT ON BUDGET:$0.00 MUD FUNDING PROJECT #0 PROJECT TOTAL $9,500.00 IMPACT: FY 2024-2025 66 Approved Annual Budget Fire Station HVAC Units PROJECT MANAGER:JASON WISE Replacement of 2 HVAC units at Fire Station. DESCRIPTION The Fire Station HVAC units end of life is twelve years. The Fire Station was built in 2012. Two unit systems and thermostats are required to be replaced in FY25. JUSTIFICATION FUNDING TIMELINE PROGRAM:FIRE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$40,000.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$40,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$40,000.00 PROJECT LOCATIO FIRE STATION IMPACT ON BUDGET:$0.00 MUD FUNDING PROJECT #0 PROJECT TOTAL $40,000.00 IMPACT: FY 2024-2025 67 Approved Annual Budget Wilshire Stormwater/Drainage Project PROJECT MANAGER:MATT COX Wilshire Stormwater and Drainage Improvement Project- $1,500,000.00 DESCRIPTION Engineering reports and studies show current existing stormwater infrastucture to be undersized and inadequate during heavy rainfall affecting 4 residential properties between Wilshire Dr and Trophy Club Dr. Mulitple floodings have occurred inside of homes on Wilshire Dr resulting in private property damage. JUSTIFICATION FUNDING TIMELINE PROGRAM:STORM DRAINAGE FUND PROJECT 2025 2026 2027 2028 2029 2030 $0.00$1,500,000.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$1,500,000.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$1,500,000.00 PROJECT LOCATIO Wilshire IMPACT ON BUDGET:$0.00 STORM DRAINAGE UTILITY PROJECT #0 PROJECT TOTAL $0.00 IMPACT: FY 2024-2025 68 Approved Annual Budget TOWN OF TROPHY CLUB FY 2024-2029 CAPITAL IMPROVEMENT PROJECTS Freedom Dog Park Fencing PROJECT MANAGER:MATT COX Installation of approximately 575' of chainlink fencing, from the northwest corner to the northeast corner of Freedom Dog Park. Fencing will be installed approximately 10 feet from the existing residential property lines at the north end of the park. Fencing will have gates installed to allow maintenance crews access for mowing, debris, etc. DESCRIPTION Staff was made aware that the dogs have direct access to the fences and rear property lines of 2815 Balmoral, 2904, 2905, and 2906 Taronga Cove. The installation of new fencing will separate the park from private property. JUSTIFICATION FUNDING TIMELINE PROGRAM:FACILITY MAINTENANCE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$25,000.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$25,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$25,000.00 CAPITAL REMAINING:$0.00 PROJECT LOCATION: IMPACT ON BUDGET:$0.00 PROJECT #0 PROJECT TOTAL $25,000.00 IMPACT: FY 2024-2025 69 Approved Annual Budget FY2026 Street Improvement Projects PROJECT MANAGER:MATT COX 1. Oakmont Dr., $4,010,000 Concrete Street Replacement on Oakmont Drive, from Trophy Club Dr to Palmetto Ct., approximately 78,400 sq ft. DESCRIPTION Based on the 2022 Trophy Club Streets/Pavement Study and using the Pavement Condition Index (PCI), Structural Strength Index (SSI), and Overall Condition Index (OCI) ratings. 1.Oakmont Dr.- PCI 31, SSI 86.85, OCI 31 JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $4,010,000.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $4,010,000.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$4,010,000.00 PROJECT LOCATIO Oakmont Drive IMPACT ON BUDGET:$0.00 BOND SERIES 2027 PROJECT #0 PROJECT TOTAL $4,010,000.00 IMPACT: FY 2024-2025 70 Approved Annual Budget 2026 Sidewalk Projects PROJECT MANAGER:MATT COX 1. Skyline Dr. $98,000 New concrete sidewalk installation that will connect 2 existing sections of sidewalk on the east side of Skyline Dr starting at Panorama Cir to 32 Skyline Dr. Approximately 4,000 sq ft. 2. Creekside Dr. $102,000 New concrete sidewalk installation that will wrap around on Creekside Dr from the east side of Parkview at Durango, move south toward Creekside DESCRIPTION Resident safety for walking and exercising. Also allows for children to stay out of the street when walking to bus stop locations for school JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $200,000.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $200,000.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$0.00 PROJECT LOCATIO IMPACT ON BUDGET:$0.00 BOND SERIES 2025 PROJECT #0 PROJECT TOTAL $0.00 IMPACT: FY 2024-2025 71 Approved Annual Budget Fire Station Lighting Project PROJECT MANAGER:JASON WISE Replace 84 4-pin fluorescent and miscolored lamps with new LED day light-colored lamps, Bodine 10C Emergency Pack, 2x4' LED Flat Panel Light Fixture, and Fan Switches. DESCRIPTION Reduce energy usage and cost of bulb replacement. LED installation will improve lighting hardware, visual environment, and safety. JUSTIFICATION FUNDING TIMELINE PROGRAM:FIRE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $27,000.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $27,000.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$27,000.00 PROJECT LOCATIO FIRE STATION IMPACT ON BUDGET:$0.00 MUD PROJECT #0 PROJECT TOTAL $27,000.00 IMPACT: FY 2024-2025 72 Approved Annual Budget Fire Department Paint Project PROJECT MANAGER:JASON WISE Update paint colors and repair sheet rock on the interior and apparatus bay. DESCRIPTION The fire station was built in 2011. Paint is faded and sheet rock is damaged from roof leaks. JUSTIFICATION FUNDING TIMELINE PROGRAM:FIRE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $35,000.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $35,000.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$35,000.00 PROJECT LOCATIO FIRE STATION IMPACT ON BUDGET:$0.00 MUD FUNDING PROJECT #0 PROJECT TOTAL $35,000.00 IMPACT: FY 2024-2025 73 Approved Annual Budget Fire Station Carpet Replacement PROJECT MANAGER:JASON WISE Carpet removal and installation for all offices, training room, bedrooms, and storage areas. DESCRIPTION Original carpet from 2011. Stains, tears, and discoloration are present. JUSTIFICATION FUNDING TIMELINE PROGRAM:FIRE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $20,000.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $20,000.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$20,000.00 PROJECT LOCATIO FIRE STATION IMPACT ON BUDGET:$0.00 MUD FUNDING PROJECT #0 PROJECT TOTAL $20,000.00 IMPACT: FY 2024-2025 74 Approved Annual Budget Street Lights at Bobcat and Parkview PROJECT MANAGER:MATT COX Upgrade street lighting on Bobcat Blvd. and Parkview Dr. to meet Town's minimum standards on distances between light poles. Proposal will include an additional 29 decorative light poles on Bobcat and Parkview. Waiting on final proposal from Oncor. DESCRIPTION The existing lighting on Bobcat and appoximately 1,500 ft on Parkview do not meet the Town's minimum standards on distances between light poles. The inadequate lighting presents safety concerns at night for pedestrians and drivers. JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $200,000.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $200,000.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$200,000.00 CAPITAL REMAINING:$0.00 PROJECT LOCATIO Bobcat and Parkview IMPACT ON BUDGET:$0.00 BOND SERIES 2025 PROJECT # PROJECT TOTAL $200,000.00 IMPACT: FY 2024-2025 75 Approved Annual Budget Streets and Parks Shop Remodel PROJECT MANAGER:MATT COX This project involves remodeling the Streets and Parks shop to include a new second-floor storage area, adding over 900 square feet of space. The expansion will enhance storage capacity, improve organization, and better support the operational needs of the departments. DESCRIPTION The addition of a second-floor storage area is essential for expanding storage capacity and improving organization. This remodel will allow for better management of equipment and supplies, streamline operations, and support the growing needs of the Streets and Parks department, ultimately enhancing overall efficiency. JUSTIFICATION FUNDING TIMELINE PROGRAM:FACILITY MAINTENANCE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $500,000.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $500,000.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$500,000.00 PROJECT LOCATIO Street and Parks Shop IMPACT ON BUDGET:$0.00 BOND SERIES 2025 PROJECT # PROJECT TOTAL $500,000.00 IMPACT: FY 2024-2025 76 Approved Annual Budget Town Hall: Police Parking Lot PROJECT MANAGER:PATRICK ARATA Covered parking for patrol units and the police lock- up area will be provided, including 16 parking spaces and a sheltered area adjacent to the holding cell door. This will protect town-owned assets from hail and sun damage. DESCRIPTION Covered parking is essential to protect patrol units and equipment from hail and sun damage. This will extend the lifespan of town-owned vehicles, reduce maintenance costs, and ensure that patrol units are always ready for immediate use. This investment safeguards valuable assets and supports effective law enforcement operations. JUSTIFICATION FUNDING TIMELINE PROGRAM:POLICE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $275,000.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $275,000.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$275,000.00 PROJECT LOCATIO TOWN HALL IMPACT ON BUDGET:$0.00 CAPITAL PROJECTS FUND PROJECT # PROJECT TOTAL $275,000.00 IMPACT: FY 2024-2025 77 Approved Annual Budget Upgrade Crosswalk Flashers to RTC PROJECT MANAGER:MATT COX Upgrading the crosswalk software and hardware is essential for improving communication and synchronization across the Town's crosswalks. DESCRIPTION Upgrading the crosswalk software and hardware will enhance communication and synchronization between crosswalks, improving pedestrian safety and traffic flow throughout the Town. This update will ensure more reliable operation, reduce delays, and better manage crosswalk activity, benefiting both pedestrians and drivers. JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $115,000.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $115,000.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$115,000.00 PROJECT LOCATIO TOWN CROSSWALKS IMPACT ON BUDGET:$0.00 STREET MAINTENANCE FUND PROJECT # PROJECT TOTAL $115,000.00 IMPACT: FY 2024-2025 78 Approved Annual Budget FY2027 Street Improvement Projects PROJECT MANAGER:MATT COX 1. Creekmere Dr, $1,510,000 Concrete Street Replacement of Creekmere Dr, from Indian Creek Dr to Indian Creek Dr, approximately 40,000 sq ft. 2. Creekmere Ct, $570,000 Concrete Street Replacement of Creekmere Ct approximately 12,500 sq ft. DESCRIPTION Based on the 2022 Trophy Club Streets/Pavement Study and using the Pavement Condition Index (PCI), Structural Strength Index (SSI), and Overall Condition Index (OCI) ratings. 1. Creekmere Dr- PCI 33, SSI 93.61, OCI 43 2. Creekmere Ct- PCI 56, SSI 100, OCI 66 JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $0.00 $2,080,000.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $2,080,000.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$2,080,000.00 PROJECT LOCATIO Two (2) locations above IMPACT ON BUDGET:$0.00 BOND SERIES 2027 PROJECT # PROJECT TOTAL $2,080,000.00 IMPACT: FY 2024-2025 79 Approved Annual Budget 2027 Sidewalk Project PROJECT MANAGER:MATT COX 1. Park Ln. $64,000 New concrete sidewalk installation that will connect 2 existing sections of sidewalk from the west side of Park Ln moving north from Durango Dr, then turning east to Parkview Dr. Approximately 4,800 sq ft. 2. Durango Dr. $138,000 New concrete sidewalk installation that will start at the far west end of Durango on both sides of the DESCRIPTION Resident safety for walking and exercising. Also allows for children to stay out of the street when walking to bus stop locations for school JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $0.00 $200,000.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $200,000.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$0.00 PROJECT LOCATIO IMPACT ON BUDGET:$0.00 BOND SERIES 2027 PROJECT #0 PROJECT TOTAL $0.00 IMPACT: FY 2024-2025 80 Approved Annual Budget Fire Station Apparatus Floor PROJECT MANAGER:JASON WISE Installation of Polycrete and Primer for the apparatus bay and connected rooms. DESCRIPTION Cracked flooring, discoloration and chipped striping. JUSTIFICATION FUNDING TIMELINE PROGRAM:FIRE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $0.00 $50,000.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $50,000.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$50,000.00 PROJECT LOCATIO FIRE STATION BAY IMPACT ON BUDGET:$0.00 MUD FUNDING PROJECT #0 PROJECT TOTAL $50,000.00 IMPACT: FY 2024-2025 81 Approved Annual Budget FY2029 Street Improvement Projects PROJECT MANAGER:MATT COX 1. Alamosa Dr, $2,640,000 Concrete Street Replacement of Alamosa Dr approximately 57,000 sq ft. 2. Greenbriar Ct, $510,000 Concrete Street Replacement of Greenbriar approximately 12,000 sq ft. DESCRIPTION Based on the 2022 Trophy Club Streets/Pavement Study and using the Pavement Condition Index (PCI), Structural Strength Index (SSI), and Overall Condition Index (OCI) ratings. 1.Alamosa Dr- PCI 55, SSI 82.83, OCI 55 2.Greenbriar Ct- PCI 43, SSI 100, OCI 53 JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $0.00 $0.00 $0.00 $3,150,000.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $3,150,000.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$3,150,000.00 PROJECT LOCATIO Alamosa and Greenbriar IMPACT ON BUDGET:$0.00 BOND SERIES 2027 PROJECT # PROJECT TOTAL $3,150,000.00 IMPACT: FY 2024-2025 82 Approved Annual Budget 2029 Sidewalk Projects PROJECT MANAGER:MATT COX 1.Rolling Rock to Village Trl. $150,000 New concrete sidewalk installation that will begin on the west side of Rolling Rock Dr at Durango Dr moving north. The sidewalk will follow all the way around onto Village Trl and connect back into Durango Dr. Approximately 11,200 sq ft. DESCRIPTION Resident safety for walking and exercising. Also allows for children safer routes to walk to school and stay out of the roadway. JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $0.00 $0.00 $0.00 $200,000.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $200,000.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$0.00 PROJECT LOCATIO IMPACT ON BUDGET:$0.00 BOND SERIES 2027 PROJECT #0 PROJECT TOTAL $0.00 IMPACT: FY 2024-2025 83 Approved Annual Budget Town Hall Roof Top Units (HVAC) PROJECT MANAGER:MATT COX This project will replace 3 roof top HVAC units at Town Hall. DESCRIPTION General Fund-Fund Balance-Typical life expectancy +15 years, with routine annual maintenance The three rooftop HVAC units are aging and costly to maintain. Replacing them will improve energy efficiency, lower repair costs, and ensure reliable climate control. JUSTIFICATION FUNDING TIMELINE PROGRAM:FACILITY MAINTENANCE PROJECT 2025 2026 2027 2028 2029 2030 $235,000.00$0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $235,000.00$0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$235,000.00 PROJECT LOCATIO TOWN HALL IMPACT ON BUDGET:$0.00 CAPITAL PROJECTS FUND PROJECT # PROJECT TOTAL $235,000.00 IMPACT: FY 2024-2025 84 Approved Annual Budget Town Hall & PD Flooring/Carpet PROJECT MANAGER:MATT COX This project involves installing new flooring at both Town Hall and the Police Department. The upgrade will enhance durability, improve aesthetics, and ensure a safer and more functional environment for staff and visitors. DESCRIPTION The existing flooring at Town Hall and the Police Department is worn and damaged, impacting both safety and appearance. New flooring will provide a more durable, attractive, and easy-to-maintain surface, improving overall functionality and reducing long-term maintenance costs. Typical life expectancy of flooring is 8-12 years. JUSTIFICATION FUNDING TIMELINE PROGRAM:FACILITY MAINTENANCE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $0.00 $0.00 $0.00 $175,000.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $175,000.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$175,000.00 PROJECT LOCATIO TOWN HALL IMPACT ON BUDGET:$0.00 CAPITAL PROJECTS FUND PROJECT # PROJECT TOTAL $175,000.00 IMPACT: FY 2024-2025 85 Approved Annual Budget Town Hall Paint Interior/Exterior PROJECT MANAGER:MATT COX This project involves repainting both the interior and exterior of Town Hall. The update will refresh the appearance, protect surfaces, and enhance the overall aesthetic and longevity of the building DESCRIPTION Repainting is necessary to protect and maintain the buildings' surfaces, prevent deterioration, and improve visual appeal. The update will enhance the overall aesthetics, extend the lifespan of the facilities, and create a more welcoming environment for residents and staff. JUSTIFICATION FUNDING TIMELINE PROGRAM:FACILITY MAINTENANCE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $0.00 $0.00 $0.00 $120,000.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $120,000.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$120,000.00 PROJECT LOCATIO TOWN HALL IMPACT ON BUDGET:$0.00 CAPITAL PROJECTS FUND PROJECT # PROJECT TOTAL $120,000.00 IMPACT: FY 2024-2025 86 Approved Annual Budget Town Hall/PD add new Water Heaters PROJECT MANAGER:MATT COX This project involves replacing the existing electric water heaters at Town Hall with new tankless gas water heaters. The upgrade will improve energy efficiency, provide on-demand hot water, and reduce overall energy costs, enhancing the facility's operational effectiveness and sustainability. DESCRIPTION Switching to tankless gas water heaters will increase energy efficiency and lower operating costs by providing on-demand hot water without the need for a large storage tank. This upgrade will reduce energy consumption, minimize space usage, and improve overall performance compared to the existing electric water heaters. JUSTIFICATION FUNDING TIMELINE PROGRAM:FACILITY MAINTENANCE PROJECT 2025 2026 2027 2028 2029 2030 $0.00$0.00 $0.00 $0.00 $0.00 $125,000.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $125,000.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$125,000.00 PROJECT LOCATIO TOWN HALL IMPACT ON BUDGET:$0.00 CAPITAL PROJECTS FUND PROJECT # PROJECT TOTAL $125,000.00 IMPACT: FY 2024-2025 87 Approved Annual Budget FY2030 Street Improvement Project PROJECT MANAGER:MATT COX 1. Roaring Creek Ct, $420,000 Concrete Street Replacement of Roaring Cree Ct, from Creek Courts Dr to end of Roaring Creet Ct, approvimately 6,500 sq ft. 2. Oak Village Ct & Ln, $790,000 Concrete Street Replacement of Oak Village Ct & Ln, approximately 18,000 sq ft. 3. Timberline Dr, $1,550,000 Concrete Street Replacement of Timberline Dr. from Indian Creek and 1 Timberline Dr to 39 DESCRIPTION Based on the 2022 Trophy Club Streets/Pavement Study and using the Pavement Condition Index (PCI), Structural Strength Index (SSI), and Overall Condition Index (OCI) ratings. 1.Roaring Creek Ct- PCI 34, SSI 82.83, OCI 34 2.Oak Village Ct & Ln- PCI 55, SSI 91.49, OCI 65 3.Timberline- PCI 36, SSI 100, OCI 46 JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $2,760,000.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $2,760,000.00$0.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$2,760,000.00 PROJECT LOCATIO All three (3) locations above IMPACT ON BUDGET:$0.00 BOND SERIES 2030 PROJECT # PROJECT TOTAL $2,760,000.00 IMPACT: FY 2024-2025 88 Approved Annual Budget 2030 Sidewalk Projects PROJECT MANAGER:MATT COX 1.Silver Rock Dr. $60,000 New concrete sidewalk installation on the north side of Silver Rock Dr starting at Village Trl moving east to Durango Dr. Approximately 4400 sq ft. 2.Sonora Dr. $122,000 New concrete sidewalk installation on the east side of Sonora Dr starting at Monterey Dr moving south to connect to the existing sidewalk on Village Trl. Approximately 9200 sq ft. DESCRIPTION Resident safety for walking and exercising. Also allows for children safer routes to walk to school and stay out of the roadway. JUSTIFICATION FUNDING TIMELINE PROGRAM:STREETS PROJECT 2025 2026 2027 2028 2029 2030 $200,000.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$0.00 $0.00 $0.00 $0.00 $0.00 $200,000.00$0.00 $0.00 $0.00 $0.00 $0.00 TOTAL: PROJECT COST: PROJECT LOCATION: IMPACT ON OPERATING BUDGET: PREVIOUS APPROVED ALLOCATION:$0.00 CAPITAL REMAINING:$0.00 PROJECT LOCATIO IMPACT ON BUDGET:$0.00 BOND SERIES 2029 PROJECT #0 PROJECT TOTAL $0.00 IMPACT: FY 2024-2025 89 Approved Annual Budget FY 2024 - 20 25 APPROVED ANNUAL BUDGET 44 TH ANNIVERSARYC A P I T A L E Q U I P M E N T R E P L A C E M E N T 90 Capital Equipment Replacement FY 2025 APPROVED FY 2026 PROPOSED FY 2027 PROPOSED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED Beginning Fund Balance 2,359,096$ 2,359,096$ 2,359,096$ 2,359,096$ 2,359,096$ 2,359,096$ Revenue Department Capital Projects Fund $ 412,000 $ 188,000 $ 154,000 $ 140,000 $ 140,000 $ 90,000 MUD Funding 41,500 16,000 Street Maintenance Sales Tax Fund - Storm Drainage Utility Fund Parkland Dedication Fund - Hotel Occupancy Fund Crime Control Prevention District Fund Economic Development Corporation Fund Tax Increment Reinvestment Zone Fund Grant Funding - Future Bonds Total Revenue 453,500$ 204,000$ 154,000$ 140,000$ 140,000$ 90,000$ Equipment Replacement: 2025 Police Equipment Replacement $ 60,000 $ - $ - $ - $ - $ - Rugged Laptops 60,000 - - - - - 2025 Fire/EMS Equipment Replacement 165,500 - - - - - EMS+ Asset Replacement Program 90,000 - - - - - Mobile Radios - In Vehicle 68,000 - - - - - Bullard LDX Thermal Imager 7,500 - - - - - 2025 Parks & Rec Equipment Replacement 85,000 48,000 14,000 - - - Kubota Utility Tractor 85,000 - - - - - Sand Pro Infield Spreader - 28,000 - - - - Toro Z Master 5000 - 20,000 - - - - Lesco HPS Ride On Spreader - Qty 2 - - 14,000 - - - 2025 Community Development Equipment Replacement 93,000 - - - - - Graco LineLazer 15,000 - - - - - Graco LineDriver 9,000 - - - - - Hotsy Pressure Washer 30,000 - - - - - Husqvarna Street Saw 39,000 - - - - - 2025 IS Equipment Replacement 50,000 - - - - - Capital Replacements 50,000 - - - - - 2026 Fire/EMS Equipment Replacement - 106,000 - - - - EMS+ Asset Replacement Program - 90,000 - - - - Unimac Hardmount Washer Extractor - 16,000 - - - - 2026 IS Equipment Replacement - 50,000 - - - - Capital Replacements - 50,000 - - - - 2027 Fire/EMS Equipment Replacement - - 90,000 - - - EMS+ Asset Replacement Program - - 90,000 - - - 2027 IS Equipment Replacement - - 50,000 - - - Capital Replacements - - 50,000 - - - 2028 Fire/EMS Equipment Replacement - - - 90,000 - - EMS+ Asset Replacement Program - - - 90,000 - - 2028 IS Equipment Replacement - - - 50,000 - - Capital Replacements - - - 50,000 - - 2029 Fire/EMS Equipment Replacement - - - - 90,000 - EMS+ Asset Replacement Program - - - - 90,000 - 2029 IS Equipment Replacement - - - - 50,000 - Capital Replacements - - - - 50,000 - 2030 Fire/EMS Equipment Replacement - - - - - 90,000 EMS+ Asset Replacement Program - - - - - 90,000 Total Equipment Replacement 453,500$ 204,000$ 154,000$ 140,000$ 140,000$ 90,000$ Ending Fund Balance 2,359,096$ 2,359,096$ 2,359,096$ 2,359,096$ 2,359,096$ 2,359,096$ FY 2024-2025 91 Approved Annual Budget CAPITAL EQUIPMENT ITEM Replacement Police Laptop Compu CATEGORY VEHICLE VEHICLE INFORMATION MANUFACTURER:Dell MODEL:Dell Latitude 7330 Rugged Laptop PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $60,000.00 END OF LIFE DATE 9/30/2029 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 5 YEARLY INFLATIONARY FACTOR $1,800.00 YEARLY TRANSFER $13,800.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $60,000.00 $0.00 $0.00 $0.00 $70,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $60,000.00 $0.00 $0.00 $70,000.00$0.00 New Request JUSTIFICATION The Current laptop computers are outdated and are at the  end of there useful life. IT Budget funding DESCRIPTION Replacement 15 Patrol Laptop Computers. IT Budget plan. DIVISIONDEPARTMENTPOLICE POLICE EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 92 Approved Annual Budget CAPITAL EQUIPMENT ITEM EMS+ Program (6‐year Contract) CATEGORY OTHER VEHICLE INFORMATION MANUFACTURER: MODEL: PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $538,096.02 END OF LIFE DATE 10/1/2030 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 6 YEARLY INFLATIONARY FACTOR $16,142.88 YEARLY TRANSFER $105,825.55 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $89,682.67 $89,682.67 $89,682.67 $89,682.67 $89,682.67 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $89,682.67 $89,682.67 $89,682.67 $89,682.67$89,682.67 New Request JUSTIFICATION The EMS+ Program offers predictable financial planning,  simplifying budgeting and procurement by consolidating costs  into a single invoice. It also allows for future technology  upgrades, ensuring adaptability without major contractual  issues. DESCRIPTION TCFD is requesting to participate in the EMS+ Program  offered by Stryker. This is a financed structured program  that is tailored to streamlining our Stryker equipment and  service plans into one consistent payment. DIVISION EMERGENCY MEDICAL SERVICESDEPARTMENTFIRE FIRE EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 93 Approved Annual Budget CAPITAL EQUIPMENT ITEM Fire Department Mobile Radios CATEGORY RADIOS VEHICLE INFORMATION MANUFACTURER: MODEL: PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $68,000.00 END OF LIFE DATE 10/1/2029 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 5 YEARLY INFLATIONARY FACTOR $2,040.00 YEARLY TRANSFER $15,640.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $68,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $68,000.00 $0.00 $0.00 $0.00$0.00 New Request JUSTIFICATION The department aims to replace ten APX 7500 mobile radios  due to Motorola discontinuing the series, which limits future  repair services. Timely updates are needed to avoid service  issues. DESCRIPTION TCFD requests 10 APX 8500 mobile radios for emergency  vehicles. Motorola Solutions is the preferred provider to  ensure compatibility with the existing system, and their  hardware/software is crucial for managing emergency  incidents. DIVISION EMERGENCY MEDICAL SERVICESDEPARTMENTFIRE FIRE EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 94 Approved Annual Budget CAPITAL EQUIPMENT ITEM Bullard LDX Thermal Imager CATEGORY OTHER VEHICLE INFORMATION MANUFACTURER:Bullard MODEL:LDX PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $7,500.00 END OF LIFE DATE 10/1/2029 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 5 YEARLY INFLATIONARY FACTOR $225.00 YEARLY TRANSFER $1,725.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $7,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $7,500.00 $0.00 $0.00 $0.00$0.00 New Request JUSTIFICATION Thermal imaging cameras can detect heat signatures that  indicate hidden fires, overheating electrical components, or  other potential hazards that are not visible to the naked eye.  Early detection allows firefighters to intervene before these  hazards escalate, preventing further damage or injury. The  current device has been in service for 9 years and due for a  DESCRIPTION TCFD is requesting a replacement for the 2015 Bullard LDX  Thermal Imaging Camera (TIC). This device is used in rescue  and fire attack scenarios with limited visibility. DIVISION EMERGENCY MEDICAL SERVICESDEPARTMENTFIRE FIRE EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 95 Approved Annual Budget CAPITAL EQUIPMENT ITEM Kubota MX6000HSTC Utility Tracto CATEGORY OTHER VEHICLE INFORMATION MANUFACTURER:Kubota MODEL:MX6000HSTC PURCHASE INFORMATION ACQUIRED DATE 10/1/2025 PURCHASE PRICE $85,000.00 END OF LIFE DATE 10/1/3034 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 10 YEARLY INFLATIONARY FACTOR $2,550.00 YEARLY TRANSFER $11,050.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $85,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $85,000.00 $0.00 $0.00 $0.00$0.00 New Request JUSTIFICATIONDESCRIPTION This Tractor is for the replacement of the current 2008 John  Deer Utility Tractor that is 6 years past its 10 year useful  life. We would purchase new  10/1 and then start the  yearly transfer breakdown for the next 10 years. DIVISION PARKSDEPARTMENTPARKS AND RECREATION PARKS AND RECREATION EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 96 Approved Annual Budget CAPITAL EQUIPMENT ITEM Graco LineLazer CATEGORY OUTDOOR POWER EQUIPTMENT VEHICLE INFORMATION MANUFACTURER:Graco MODEL:17U805 PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $15,000.00 END OF LIFE DATE 10/1/2029 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 3 YEARLY INFLATIONARY FACTOR $450.00 YEARLY TRANSFER $5,450.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $15,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $15,000.00 $0.00 $0.00 $0.00$0.00 New Request JUSTIFICATION Replacing current LineLazer 3400 with new heavy duty paint  striper that has the ability to put down double stripes. Current  striper is having issues with pressure build‐up and is outside  of warranty. DESCRIPTION DIVISIONDEPARTMENTCOMMUNITY DEVELOPMENT COMMUNITY DEVELOPMENT EQUIPMENT REPALCEMENT FUND Investment Decision Approved By Finance FY 2024-2025 97 Approved Annual Budget CAPITAL EQUIPMENT ITEM Graco LineDriver CATEGORY OUTDOOR POWER EQUIPTMENT VEHICLE INFORMATION MANUFACTURER:Graco MODEL:LineDriver PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $9,000.00 END OF LIFE DATE 10/1/2027 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 3 YEARLY INFLATIONARY FACTOR $270.00 YEARLY TRANSFER $3,270.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $9,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $9,000.00 $0.00 $0.00 $0.00$0.00 New Request JUSTIFICATION New piece of equipment used to provide straighter, accurate  and more stable lines. This also helps with taking fatigue off of  staff when striping long sections and on hills. Annual striping  allows for brighter lines for drivers to see and for vehicles that  have the line detection be able to better see the lines with  their sensors DESCRIPTION DIVISIONDEPARTMENTCOMMUNITY DEVELOPMENT COMMUNITY DEVELOPMENT EQUIPMENT REPALCEMENT FUND Investment Decision Approved By Finance FY 2024-2025 98 Approved Annual Budget CAPITAL EQUIPMENT ITEM Hotsy Pressure Washer CATEGORY OTHER VEHICLE INFORMATION MANUFACTURER:Hotsy MODEL:HSS‐503069E PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $30,000.00 END OF LIFE DATE 10/1/2031 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 7 YEARLY INFLATIONARY FACTOR $900.00 YEARLY TRANSFER $5,185.71 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00$0.00 New Request JUSTIFICATION Replacing the current pressure washer, which is 11 years old  and 4 years past warranty, as it is starting to have issues. DESCRIPTION DIVISIONDEPARTMENTCOMMUNITY DEVELOPMENT COMMUNITY DEVELOPMENT EQUIPMENT REPALCEMENT FUND Investment Decision Approved By Finance FY 2024-2025 99 Approved Annual Budget CAPITAL EQUIPMENT ITEM Husqvarna Street Saw CATEGORY OTHER VEHICLE INFORMATION MANUFACTURER:Husqvarna MODEL: FS5000D Concrete Saw PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $39,000.00 END OF LIFE DATE 10/1/2026 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 8 YEARLY INFLATIONARY FACTOR $1,170.00 YEARLY TRANSFER $6,045.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $39,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $39,000.00 $0.00 $0.00 $0.00$0.00 New Request JUSTIFICATION Believed to be purchased around 2008 timeframe. New saw  has capabilities to assist in straight cuts, give more power to  the blade to prevent stopping, and a tier 4 engine for EPA  compliance DESCRIPTION Husqvarna FS5000D Concrete Saw DIVISIONDEPARTMENTCOMMUNITY DEVELOPMENT COMMUNITY DEVELOPMENT EQUIPMENT REPALCEMENT FUND Investment Decision Approved By Finance FY 2024-2025 100 Approved Annual Budget CAPITAL EQUIPMENT ITEM UniMac Hardmount Washer Extrac CATEGORY OTHER VEHICLE INFORMATION MANUFACTURER: MODEL: PURCHASE INFORMATION ACQUIRED DATE 10/1/2025 PURCHASE PRICE $16,000.00 END OF LIFE DATE FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 15 YEARLY INFLATIONARY FACTOR $480.00 YEARLY TRANSFER $1,546.67 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $0.00 $16,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00$16,000.00 New Request JUSTIFICATION Replacing the 2011 PPE extractor ensures compliance with  safety standards, enhances efficiency, improves firefighter  health, and offers long‐term cost savings. This investment  addresses obsolescence and reliability, supporting the  department's high safety and readiness standards. DESCRIPTION TCFD is requesting the replacement of a 2011 PPE  Extractor. This machinery is used to clean bunker gear after  exposure to carcinogens, toxins, and pathogens. The  current extractor is the original machine with some  modifications and maintenance over the years. DIVISION EMERGENCY MEDICAL SERVICESDEPARTMENTFIRE FIRE EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 101 Approved Annual Budget CAPITAL EQUIPMENT ITEM Sand Pro Infield Spreader CATEGORY OTHER VEHICLE INFORMATION MANUFACTURER:Toro MODEL:Sand Pro Infield Spreader 5040 PURCHASE INFORMATION ACQUIRED DATE 10/1/2025 PURCHASE PRICE $28,000.00 END OF LIFE DATE 10/1/2031 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 7 YEARLY INFLATIONARY FACTOR $840.00 YEARLY TRANSFER $4,840.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $0.00 $28,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00$28,000.00 New Request JUSTIFICATIONDESCRIPTION This is to replace our current 2017 model that we use for all  of our ballfields. DIVISION PARKSDEPARTMENTPARKS AND RECREATION PARKS AND RECREATION EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 102 Approved Annual Budget CAPITAL EQUIPMENT ITEM Zero Turn Mower CATEGORY LAWNMOWER VEHICLE INFORMATION MANUFACTURER:Toro MODEL:Z Master 5000 PURCHASE INFORMATION ACQUIRED DATE 10/1/2025 PURCHASE PRICE $20,000.00 END OF LIFE DATE 10/1/2030 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 6 YEARLY INFLATIONARY FACTOR $600.00 YEARLY TRANSFER $3,933.33 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $0.00 $20,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00$20,000.00 New Request JUSTIFICATIONDESCRIPTION This Toro Zero Turn Mower is to replace our current 2018  model. This mower is used for field and median mowing. DIVISION PARKSDEPARTMENTPARKS AND RECREATION PARKS AND RECREATION EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 103 Approved Annual Budget CAPITAL EQUIPMENT ITEM LESCO Spreaders (2) CATEGORY OTHER VEHICLE INFORMATION MANUFACTURER:LESCO MODEL:HPS Ride on Spreader 125 lb PURCHASE INFORMATION ACQUIRED DATE 10/1/2026 PURCHASE PRICE $14,000.00 END OF LIFE DATE 10/1/2034 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 10 YEARLY INFLATIONARY FACTOR $420.00 YEARLY TRANSFER $1,820.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $0.00 $0.00 $14,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $14,000.00 $0.00 $0.00$0.00 New Request JUSTIFICATIONDESCRIPTION The 2 spreaders would replace our current 2013 spreaders   that have reached the end of their years. We used these for  spreading of fertilizer multiple times a year on all turf areas. DIVISION PARKSDEPARTMENTPARKS AND RECREATION PARKS AND RECREATION EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 104 Approved Annual Budget FY 2024 - 2025 APPROVED ANNUAL BUDGET 44 TH ANNIVERSARYF L E E T R E P L A C E M E N T 105 Fleet Replacement FY 2025 PROPOSED FY 2026 PROPOSED FY 2027 PROPOSED FY 2028 PROPOSED FY 2029 PROPOSED FY 2030 PROPOSED Beginning Fund Balance -$ -$ -$ -$ -$ -$ Revenue Department Capital Projects Fund $ 272,873 $ 80,000 $ 90,000 $ 90,000 $ 90,000 $ - MUD Funding 37,500 - Street Maintenance Sales Tax Fund - - Storm Drainage Utility Fund Parkland Dedication Fund - Hotel Occupancy Fund Crime Control Prevention District Fund 160,000 160,000 180,000 180,000 180,000 Economic Development Corporation Fund Tax Increment Reinvestment Zone Fund Grant Funding - Future Bonds Total Revenue 470,373$ 240,000$ 270,000$ 270,000$ 270,000$ -$ Projects: 2025 Police Fleet Replacement $ 317,373 $ - $ - $ - $ - $ - Ford Explorer - Qty 3 240,000 Lenco BearCat Armored Vehicle 77,373 2025 Fire/EMS Fleet Replacement 75,000 - - - - - 2024 Chevrolet Silverado 1500 75,000 2025 Community Development Fleet Replacement 78,000 - - - - - Chevrolet 3500 78,000 - 2026 Police Fleet Replacement - 240,000 - - - - Ford Explorer - Qty 3 240,000 2027 Police Fleet Replacement - - 270,000 - - - Ford Explorer - Qty 3 270,000 2028 Police Fleet Replacement - - - 270,000 - - Ford Explorer - Qty 3 270,000 2029 Police Fleet Replacement - - - - 270,000 - Ford Explorer - Qty 3 270,000 Total Expenditures 470,373$ 240,000$ 270,000$ 270,000$ 270,000$ -$ Total Capital -$ -$ -$ -$ -$ -$ FY 2024-2025 106 Approved Annual Budget CAPITAL EQUIPMENT ITEM Police Vehicle ‐ Qty 3 CATEGORY VEHICLE VEHICLE INFORMATION MANUFACTURER:Ford MODEL:2024/25 Explorer PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $80,000.00 END OF LIFE DATE 9/30/2028 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 4 YEARLY INFLATIONARY FACTOR $2,400.00 YEARLY TRANSFER $22,400.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $80,000.00 $80,000.00 $90,000.00 $90,000.00 $90,000.00 $0.00 $160,000.00 $160,000.00 $180,000.00 $180,000.00 $180,000.00 $0.00 $240,000.00 $270,000.00 $270,000.00 #########$240,000.00 New Request JUSTIFICATION Police vehicles will be replaced on a new one in service an  older police unit sold or traded. DESCRIPTION Police Patrol vehicle with full police equipment. To replace  an older unit. The cost includes adding police lights,siren,  radio, camera system and the prisoner transport  compartment.  The Police Department will replace 3  vehicles per year. CCPD will fund two of the vehicles and GF  will fund one. DIVISIONDEPARTMENTPOLICE POLICE EQUIPMENT REPLACEMENT FUND CCPD FUNDING Investment Decision Approved By Finance FY 2024-2025 107 Approved Annual Budget CAPITAL EQUIPMENT ITEM Regional SWAT vehicle CATEGORY VEHICLE VEHICLE INFORMATION MANUFACTURER:Lenco Armored Vehicles MODEL:2025 BearCat PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $77,373.00 END OF LIFE DATE 9/30/2034 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 10 YEARLY INFLATIONARY FACTOR $2,321.19 YEARLY TRANSFER $10,058.49 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $77,373.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $77,373.00 $0.00 $0.00 $0.00$0.00 New Request JUSTIFICATION Trophy Club will provide 1/5 of the total cost. This is a new  armored vehicle for the regoinal SWAT team. The team includes the following neighboring agencies: Trophy Club, Southlake, Roanoke, Keller & Colleyville. DESCRIPTION Replace the old armored Regional SWAT truck with a  new  smaller vehicle. DIVISIONDEPARTMENTPOLICE POLICE EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 108 Approved Annual Budget        CAPITAL EQUIPMENT/FLEET REPLACEMENT CAPITAL EQUIPMENT ITEM 2024 Chevrolet Silverado CATEGORY VEHICLE VEHICLE INFORMATION MANUFACTURER:Chevrolet MODEL:Silverado 1500 Trail Boss PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $75,000.00 END OF LIFE DATE 7/1/2030 FLEET #0 BUDGET INFORMATION YEARS  OF LIFE 6 YEARLY INFLATIONARY FACTOR $2,250.00 YEARLY TRANSFER $14,750.00 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $75,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $75,000.00 $0.00 $0.00 $0.00$0.00 New Request JUSTIFICATION The 2017 Ford Explorer exceeds town replacement guidelines  and is nearing 80,000 miles. Replacing it with a 2024  Chevrolet Silverado 1500 Trail Boss is justified due to its  superior capabilities. A trade‐in option for the Explorer will  help reduce costs. DESCRIPTION TCFD is requesting to replace the 2017 Ford Explorer  emergency vehicle. Once the 2024 Chevrolet is purchased,  it will need reflective striping, emergency lighting, a radio,  and other hardware installed. DIVISION EMERGENCY MEDICAL SERVICESDEPARTMENTFIRE FIRE EQUIPMENT REPLACEMENT FUND Investment Decision Approved By Finance FY 2024-2025 109 Approved Annual Budget CAPITAL EQUIPMENT ITEM 2024 Chevy 3500 CATEGORY VEHICLE VEHICLE INFORMATION MANUFACTURER:Chevrolet MODEL:3500 PURCHASE INFORMATION ACQUIRED DATE 10/1/2024 PURCHASE PRICE $78,000.00 END OF LIFE DATE 10/1/2031 FLEET #474 BUDGET INFORMATION YEARS  OF LIFE 7 YEARLY INFLATIONARY FACTOR $2,340.00 YEARLY TRANSFER $13,482.86 FUNDING TIMELINE 2024 2025 2026 2027 2028 2029 TOTAL $0.00 $78,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $78,000.00 $0.00 $0.00 $0.00$0.00 New Request JUSTIFICATION Replacing our only 1‐ton vehicle, which often goes in for  repairs due to age and mileage. This limits our capabilities and  forces us to use a smaller truck. Extra funds are included for  outfitting the new truck with a rack and lights. DESCRIPTION 2024 Chevrolet 3500 DIVISIONDEPARTMENTCOMMUNITY DEVELOPMENT COMMUNITY DEVELOPMENT EQUIPMENT REPALCEMENT FUND Investment Decision Approved By Finance FY 2024-2025 110 Approved Annual Budget 2024 Tax Rate Calculation Notice Taxing Unit Name: _____________________________ Attached are the following documents: No New Revenue and Voter Approval Tax Rate Worksheets Notice of Tax Rates (required to be posted on taxing unit website) Approving Rates: Section 8 on worksheet shows the following rates No New Revenue Rate Voter Approval Rate Di Minimis Rate (if applicable) Please review these documents carefully and notify our office of any changes that need to be made. If any changes are made, our office will send out new documents including the revisions. Once you are satisfied that the calculation is correct, please sign this document stating that you approve the calculation worksheet that is attached to this document. Proposed M&O_______________ (Maintenance & Operation Rate) Proposed I&S_________________ (Interest & Sinking or Debt Rate) (proposed I&S rate must match line 48 on worksheet) Proposed Total Rate___________ As a representative of _______________________, I approve the Tax Rate Calculation and have provided the proposed tax rate for the taxing entity listed above. _______________________________ Printed name ________________________________ ____________ Signature Date Town of Trophy Club 0.099427 0.316042 0.415469 Town of Trophy Club April Duvall 8/12/2024 FY 2024-2025 111 Approved Annual Budget Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax 50-856 • 6-24/11 Form 50-8562024 Tax Rate Calculation WorksheetTaxing Units Other Than School Districts or Water Districts ____________________________________________________________________________ ________________________________ Taxing Unit Name Phone (area code and number) ____________________________________________________________________________ ________________________________ Taxing Unit’s Address, City, State, ZIP Code Taxing Unit’s Website Address GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable. School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements. Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. SECTION 1: No-New-Revenue Tax Rate The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together. Line No-New-Revenue Tax Rate Worksheet Amount/Rate 1.Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year 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.Prior year tax ceilings. Counties, cities and junior college districts. Enter the prior year total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision last year or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________ 3.Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1.$ _____________ 4.Prior year total adopted tax rate.$ __________/$100 5.Prior year taxable value lost because court appeals of ARB decisions reduced the prior year’s appraised value. A.Original prior year ARB values:....................................................................... $ _____________ B.Prior year values resulting from final court decisions:................................................ - $ _____________ C. Prior year value loss. Subtract B from A.3 $ _____________ 6.Prior year taxable value subject to an appeal under Chapter 42, as of July 25. A.Prior year ARB certified value: ....................................................................... $ _____________ B.Prior year disputed value:............................................................................ - $ _____________ C. Prior year undisputed value. Subtract B from A. 4 $ _____________ 7.Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________ 1 Tex. Tax Code §26.012(14) 2 Tex. Tax Code §26.012(14) 3 Tex. Tax Code §26.012(13) 4 Tex. Tax Code §26.012(13) TOWN OF TROPHY CLUB 3,000,243,027 544,198,083 2,456,044,944 0.415469 57,274,410 48,468,441 8,805,969 11,973,900 2,394,780 9,579,120 18,385,089 FY 2024-2025 112 Approved Annual Budget 2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2 Line No-New-Revenue Tax Rate Worksheet Amount/Rate 8.Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________ 9.Prior year taxable value of property in territory the taxing unit deannexed after Jan. 1, 2023. Enter the prior year value of property in deannexed territory. 5 $ _____________ 10.Prior year taxable value lost because property first qualified for an exemption in the current year. 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 the current year does not create a new exemption or reduce taxable value. A.Absolute exemptions. Use prior year market value: .................................................... $ _____________ B.Partial exemptions. Current year exemption amount or current year percentage exemption times prior year value: ................................................................................. + $ _____________ C. Value loss. Add A and B. 6 $ _____________ 11.Prior year 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 the current year. Use only properties that qualified for the first time in the cur- rent year; do not use properties that qualified in the prior year. A.Prior year market value:.............................................................................. $ _____________ B.Current year productivity or special appraised value:................................................ - $ _____________ C. Value loss. Subtract B from A. 7 $ _____________ 12.Total adjustments for lost value. Add Lines 9, 10C and 11C.$ _____________ 13.Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a tax- ing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised value in line 18D, enter 0.$ _____________ 14.Prior year total value. Subtract Line 12 and Line 13 from Line 8.$ _____________ 15.Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________ 16.Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding the prior tax 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 the prior tax year. This line applies only to tax years preceding the prior tax year. 9 $ _____________ 17.Adjusted prior year levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________ 18.Total current year taxable value on the current year certified appraisal roll today. This value includes only certified values or certified esti- mate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include home- owners 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 current year captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the current year 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 current year value. Add A and B, then subtract C and D.$ _____________ 5 Tex. Tax Code §26.012(15) 6 Tex. Tax Code §26.012(15) 7 Tex. Tax Code §26.012(15) 8 Tex. Tax Code §26.03(c) 9 Tex. Tax Code §26.012(13) 10 Tex. Tax Code §26.012(13) 11 Tex. Tax Code §26.012, 26.04(c-2) 12 Tex. Tax Code §26.03(c) 2,474,430,033 0 87,290 3,850,874 3,938,164 0 0 0 3,938,164 18,848,904 2,451,642,965 10,185,816 39,509 10,225,325 3,234,388,391 0 24,089,033 3,210,299,358 FY 2024-2025 113 Approved Annual Budget 2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3 13 Tex. Tax Code §26.01(c) and (d) 14 Tex. Tax Code §26.01(c) 15 Tex. Tax Code §26.01(d) 16 Tex. Tax Code §26.012(6)(B) 17 Tex. Tax Code §26.012(6) 18 Tex. Tax Code §26.012(17) 19 Tex. Tax Code §26.012(17) 20 Tex. Tax Code §26.04(c) 21 Tex. Tax Code §26.04(d) Line No-New-Revenue Tax Rate Worksheet Amount/Rate 19.Total value of properties under protest or not included on certified appraisal roll. 13 A.Current year 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.Current year 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.$ _____________ 20.Current year tax ceilings. Counties, cities and junior colleges enter current year total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provi- sion in the prior year or a previous year for homeowners age 65 or older or disabled, use this step.16 $ _____________ 21.Current year total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________ 22.Total current year taxable value of properties in territory annexed after Jan. 1, of the prior year. Include both real and personal property. Enter the current year value of property in territory annexed. 18 $ _____________ 23.Total current year taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in the prior year. 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, of the prior year and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for the current year. 19 $ _____________ 24.Total adjustments to the current year taxable value. Add Lines 22 and 23.$ _____________ 25.Adjusted current year taxable value. Subtract Line 24 from Line 21.$ _____________ 26.Current year NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20 $ __________/$100 27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate. 21 $ __________/$100 SECTION 2: Voter-Approval Tax Rate The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split into two separate rates: 1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. Line Voter-Approval Tax Rate Worksheet Amount/Rate 28.Prior year M&O tax rate. Enter the prior year M&O tax rate.$ __________/$100 29.Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 5,049,255 41,985 5,091,240 599,022,415 2,616,368,183 0 32,441,992 32,441,992 2,583,926,191 0.395728 0.315670 2,474,430,033 FY 2024-2025 114 Approved Annual Budget 2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4 Line Voter-Approval Tax Rate Worksheet Amount/Rate 30.Total prior year M&O levy. Multiply Line 28 by Line 29 and divide by $100.$ _____________ 31.Adjusted prior year levy for calculating NNR M&O rate. A.M&O taxes refunded for years preceding the prior tax year. 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 2023. This line applies only to tax years preceding the prior tax year............ + $ _____________ B.Prior year 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 current year captured appraised value in Line 18D, enter 0....................................................................................... – $ _____________ C. Prior year 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.Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if discontinuing function and add if receiving function..................................................... $ _____________ E. Add Line 30 to 31D.$ _____________ 32.Adjusted current year taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 33.Current year NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100 34.Rate adjustment for state criminal justice mandate. 23 A.Current year state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________ B.Prior year state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies................. – $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 35.Rate adjustment for indigent health care expenditures. 24 A.Current year 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, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received for the same purpose................................................................................... $ _____________ B.Prior year 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, 2022 and ending on June 30, 2023, less any state assistance received for the same purpose................................................................................... – $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 22 [Reserved for expansion] 23 Tex. Tax Code §26.044 24 Tex. Tax Code §26.0441 7,811,033 30,399 76,042 0 -45,643 7,765,390 2,583,926,191 0.300526 0 0 0.000000 0.000000 0 0 0.000000 0.000000 FY 2024-2025 115 Approved Annual Budget 2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5 Line Voter-Approval Tax Rate Worksheet Amount/Rate 36.Rate adjustment for county indigent defense compensation. 25 A.Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender’s office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior tax year and ending on June 30,of the current tax year, less any state grants received by the county for the same purpose.......... $ _____________ B.Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender’s office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2022 and ending on June 30, 2023, 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............................................ $ __________/$100 D.Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................ $ __________/$100 E. Enter the lesser of C and D. If not applicable, enter 0.$ __________/$100 37.Rate adjustment for county hospital expenditures. 26 A.Current year 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, of the prior tax year and ending on June 30, of the current tax year............................................................... $ _____________ B.Prior year 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, 2022 and ending on June 30, 2023. .............................................................................. $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D.Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100 E. Enter the lesser of C and D, if applicable. If not applicable, enter 0.$ __________/$100 38.Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipal- ity 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 Section 26.0444 for more information. A.Amount appropriated for public safety in the prior year. 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 the prior year. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year ........................................................ $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100 ........................................... $ __________/$100 D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 39.Adjusted current year NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100 40.Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current year in Section 3. Other taxing units, enter zero. A.Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent ...................................................................................... $ _____________ B.Divide Line 40A by Line 32 and multiply by $100 ........................................................ $ __________/$100 C. Add Line 40B to Line 39.$ __________/$100 41.Current year voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08. - or - Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035.$ __________/$100 25 Tex. Tax Code §26.0442 26 Tex. Tax Code §26.0443 0 0 0.000000 0.000000 0.000000 0 0 0.000000 0.000000 0.000000 0 0 0.000000 0.000000 0.300526 0 0.000000 0.300526 0.311044 FY 2024-2025 116 Approved Annual Budget 2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6 Line Voter-Approval Tax Rate Worksheet Amount/Rate D41.Disaster Line 41 (D41): Current year voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of: 1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred; or 2) the third tax year after the tax year in which the disaster occurred. If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 If the taxing unit does not qualify, do not complete Disaster Line 41 (Line D41).$ __________/$100 42.Total current year 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.$ _____________ 43.Certified prior year excess debt collections. Enter the amount certified by the collector. 29 $ _____________ 44.Adjusted current year debt. Subtract Line 43 from Line 42E.$ _____________ 45.Current year anticipated collection rate. A.Enter the current year anticipated collection rate certified by the collector. 30.............................. ____________% B.Enter the prior year actual collection rate................................................................ ____________% C. Enter the 2022 actual collection rate. ................................................................... ____________% D.Enter the 2021 actual collection rate. ................................................................... ____________% E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater than 100%. 31 ____________% 46.Current year debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________ 47.Current year total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 48.Current year debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100 49.Current year voter-approval M&O rate plus current year debt rate. Add Lines 41 and 48.$ __________/$100 D49.Disaster Line 49 (D49): Current year voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41. Add Line D41 and 48.$ __________/$100 27 Tex. Tax Code §26.042(a) 28 Tex. Tax Code §26.012(7) 29 Tex. Tax Code §26.012(10) and 26.04(b) 30 Tex. Tax Code §26.04(b) 31 Tex. Tax Code §§26.04(h), (h-1) and (h-2) 0.000000 2,965,790 0 0 0 2,965,790 364,408 2,601,382 100.00 99.70 100.07 99.50 100.00 2,601,382 2,616,368,183 0.099427 0.410471 0.000000 FY 2024-2025 117 Approved Annual Budget 2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7 32 Tex. Tax Code §26.041(d) 33 Tex. Tax Code §26.041(i) 34 Tex. Tax Code §26.041(d) 35 Tex. Tax Code §26.04(c) 36 Tex. Tax Code §26.04(c) 37 Tex. Tax Code §26.045(d) 38 Tex. Tax Code §26.045(i) Line Voter-Approval Tax Rate Worksheet Amount/Rate 50.COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the current year county voter-approv- al tax rate.$ __________/$100 SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the additional sales tax. Line Additional Sales and Use Tax Worksheet Amount/Rate 51.Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter the Comptroller’s estimate of taxable sales for the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November of the prior year, enter 0.$ _____________ 52.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti- mated sales tax revenue. 33 Taxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. 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 of the prior year. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95.$ _____________ 53.Current year total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 54.Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$ __________/$100 55.Current year NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$ __________/$100 56.Current year NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November the prior tax year or in May of the current tax year. Subtract Line 54 from Line 55. Skip to Line 57 if you adopted the additional sales tax before November of the prior tax year.$ __________/$100 57.Current year voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable, of the Voter-Approval Tax Rate Worksheet.$ __________/$100 58.Current year voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$ __________/$100 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. Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate 59.Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38 $ _____________ 60.Current year total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 61.Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$ __________/$100 0.000000 0 0 2,616,368,183 0.000000 0.395728 0.395728 0.410471 0.410471 0 2,616,368,183 0.000000 FY 2024-2025 118 Approved Annual Budget 2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8 Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate 62.Current year voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$ __________/$100 SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value. 39 The Foregone Revenue Amount for each year is equal to that year’s adopted tax rate subtracted from that year’s voter-approval tax rate adjusted to remove the unused increment rate multiplied by that year’s current total value. 40 The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios: • a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; 41 • a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 42 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. 43 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 44 Line Unused Increment Rate Worksheet Amount/Rate 63.Year 3 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter-approval tax rate. Multiply the result by the 2023 current total value A. Voter-approval tax rate (Line 67)..................................................................................................... B. Unused increment rate (Line 66)..................................................................................................... C. Subtract B from A ................................................................................................................... D. Adopted Tax Rate ................................................................................................................... E. Subtract D from C ................................................................................................................... F. 2023 Total Taxable Value (Line 60).................................................................................................... G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero................................................ $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ _____________ $ _____________ 64.Year 2 Foregone Revenue Amount. Subtract the 2022 unused increment rate and 2022 actual tax rate from the 2022 voter-approval tax rate. Multiply the result by the 2022 current total value A. Voter-approval tax rate (Line 67)..................................................................................................... B. Unused increment rate (Line 66)..................................................................................................... C. Subtract B from A ................................................................................................................... D. Adopted Tax Rate ................................................................................................................... E. Subtract D from C ................................................................................................................... F. 2022 Total Taxable Value (Line 60).................................................................................................... G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero................................................ $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ _____________ $ _____________ 65.Year 1 Foregone Revenue Amount. Subtract the 2021 unused increment rate and 2021 actual tax rate from the 2021 voter-approval tax rate. Multiply the result by the 2021 current total value A. Voter-approval tax rate (Line 67)..................................................................................................... B. Unused increment rate (Line 66)..................................................................................................... C. Subtract B from A ................................................................................................................... D. Adopted Tax Rate ................................................................................................................... E. Subtract D from C ................................................................................................................... F. 2021 Total Taxable Value (Line 60).................................................................................................... G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero................................................ $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ __________/$100 $ _____________ $ _____________ 66.Total Foregone Revenue Amount. Add Lines 63G, 64G and 65G $ __________/$100 67.2024 Unused Increment Rate. Divide Line 66 by Line 21 of the No-New-Revenue Rate Worksheet. Multiply the result by 100 $ __________/$100 68.Total 2024 voter-approval tax rate, including the unused increment rate. Add Line 67 to one of the following lines (as applicable): Line 49, Line 50 (counties), Line 58 (taxing units with additional sales tax) or Line 62 (taxing units with pollution)$ __________/$100 39 Tex. Tax Code §26.013(b) 40 Tex. Tax Code §26.013(a)(1-a), (1-b), and (2) 41 Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a) 42 Tex. Tax Code §§26.0501(a) and (c) 43 Tex. Local Gov’t Code §120.007(d) 44 Tex. Local Gov’t Code §120.007(d) 0.410471 0.415469 0.011878 0.403591 0.415469 -0.011878 2,501,446,099 0 0.446677 0.026763 0.419914 0.434799 -0.014885 2,179,896,855 0 0.471763 0.020157 0.451606 0.445000 0.006606 1,979,625,926 130,774 130,774 0.004998 0.415469 FY 2024-2025 119 Approved Annual Budget 2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9 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 $500,000, and the current debt rate for a taxing unit. 44 This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45 Line De Minimis Rate Worksheet Amount/Rate 69.Adjusted current year NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet.$ __________/$100 70.Current year total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 71.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 70 and multiply by $100.$ __________/$100 72.Current year debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100 73.De minimis rate. Add Lines 69, 71 and 72.$ __________/$100 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.48 Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 49 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.This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate without holding an election in the prior year. Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2). Line Emergency Revenue Rate Worksheet Amount/Rate 74.2023 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100 75.Adjusted 2023 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line. If a disaster occurred in 2023 and the taxing unit calculated its 2023 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2023 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet. - or - If a disaster occurred prior to 2023 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in 2023, complete form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter-approval tax rate the taxing unit would have calculated in 2023 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the years following the disaster. 50 Enter the final adjusted 2023 voter-approval tax rate from the worksheet. - or - If the taxing unit adopted a tax rate above the 2023 voter-approval tax rate without calculating a disaster tax rate or holding an election due to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet.$ __________/$100 76.Increase in 2023 tax rate due to disaster. Subtract Line 75 from Line 74.$ __________/$100 77.Adjusted 2023 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 78.Emergency revenue. Multiply Line 76 by Line 77 and divide by $100.$ _____________ 79.Adjusted 2023 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 80.Emergency revenue rate. Divide Line 78 by Line 79 and multiply by $100. 51 $ __________/$100 45 Tex. Tax Code §26.04(c)(2)(B) 46 Tex. Tax Code §26.012(8-a) 47 Tex. Tax Code §26.063(a)(1) 48 Tex. Tax Code §26.042(b) 49 Tex. Tax Code §26.042(f) 50 Tex. Tax Code §26.042(c) 51 Tex. Tax Code §26.042(b) 0.300526 2,616,368,183 0.019110 0.099427 0.419063 0.415469 0.000000 0.000000 2,451,642,965 0 2,583,926,191 0.000000 FY 2024-2025 120 Approved Annual Budget 2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 10 Line Emergency Revenue Rate Worksheet Amount/Rate 81.Current year voter-approval tax rate, adjusted for emergency revenue. Subtract Line 80 from one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 68 (taxing units with the unused increment rate).$ __________/$100 SECTION 8: Total Tax Rate Indicate the applicable total tax rates as calculated above. No-new-revenue tax rate. ................................................................................................................ $ __________/$100 As applicable, enter the current year NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax). Indicate the line number used: ______ Voter-approval tax rate ................................................................................................................... $ __________/$100 As applicable, enter the current year voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales tax), Line 62 (adjusted for pollution control), Line 68 (adjusted for unused increment), or Line 81 (adjusted for emergency revenue). Indicate the line number used: ______ De minimis rate........................................................................................................................... $ __________/$100 If applicable, enter the current year de minimis rate from Line 73. 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 the Tax Code. 52 ____________________________________________________________ Printed Name of Taxing Unit Representative ____________________________________________________________ ________________________________________ Taxing Unit Representative Date 52 Tex. Tax Code §§26.04(c-2) and (d-2) 0.415469 0.395728 26 0.415469 68 0.419063 8/12/2024 April Duvall FY 2024-2025 121 Approved Annual Budget Notice About 2024 Tax Rates Property tax rates in TOWN OF TROPHY CLUB. This notice concerns the 2024 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 $0.395728/$100 This year's voter-approval tax rate $0.415469/$100 To see the full calculations, please visit 1505 E. McKinney Street Denton, TX 76209 for a copy of the Tax Rate Calculation Worksheet. Unencumbered Fund Balance The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal year. These balances are not encumbered by corresponding debt obligation. Type of Fund Balance GENERAL FUND 4,483,640 DEBT SERVICE FUND 103,149 TIRZ #1 FUND 2,967 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 2013 100,000 13,225 0 113,225 CO SERIES 2014 149,649 48,438 0 198,087 GO REFUNDING SERIES 2015 245,000 5,341 0 250,341 GO SERIES 2016 245,000 83,225 0 328,225 CO SERIES 2016 205,000 72,957 0 277,957 CO SERIES 2017 175,000 78,625 0 253,625 GO REFUNDING SERIES 2020 250,000 17,980 0 267,980 CO SERIES 2021 100,000 78,050 0 178,050 CO SERIES 2023 840,000 258,300 0 1,098,300 Total required for 2024 debt service $2,965,790 - Amount (if any) paid from funds listed in unencumbered funds $0 - Amount (if any) paid from other resources $0 - Excess collections last year $364,408 = Total to be paid from taxes in 2024 $2,601,382 + Amount added in anticipation that the unit will collect only 100.00% of its taxes in 2024 $0 = Total debt levy $2,601,382 This notice contains a summary of actual no-new-revenue and voter-approval calculations as certified by Michelle French, Denton County Tax Assessor/Collector on 08/12/2024 . Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information about proposed tax rates and scheduled public hearings of each entity that taxes your property. The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state. FY 2024-2025 122 Approved Annual Budget