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RES 2026-09 Emergency & Risk Stabilization Fund Utilization Policy TOWN OF TROPHY CLUB RESOLUTION NO. 2026-09 A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS, ADOPTING THE EMERGENCY & RISK STABILIZATION FUND UTILIZATION POLICY, ATTACHED HERETO AND INCORPORATED HEREIN AS EXHIBIT "A"; AUTHORIZING THE TOWN MANAGER TO MAKE MINISTERIAL REVISIONS TO THE POLICY; REPEALING PRIOR INCONSISTENT POLICIES; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, pursuant to the Town Charter, the Town Council is designated as the approving authority for all municipal policies, including those governing the spending of Town funds; and WHEREAS, the Town Council desires to establish clear guidelines and parameters for the use of the Emergency & Risk Stabilization Fund to ensure fiscal responsibility and timely response to emergencies; and WHEREAS, the Emergency & Risk Stabilization Fund Utilization Policy (the "Policy") establishes procedures for the use of funds to address unforeseen emergencies impacting capital infrastructure, Town operations, and significant unanticipated liability- related expenditures; and WHEREAS, the Policy provides for appropriate oversight, accountability, and reporting requirements to ensure transparency and proper stewardship of public funds; and WHEREAS, upon consideration, the Town Council finds and determines it to be in the best interest of the health, safety, and welfare of the Town and its residents to adopt the Policy, which is attached to this Resolution as Exhibit "A". NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS, THAT: Section 1. The facts and recitals set forth in the preamble of this Resolution are hereby found to be true and correct. Section 2. The Town Council has reviewed the Emergency & Risk Stabilization Fund Utilization Policy (the "Policy") and hereby adopts the Policy as set forth in Exhibit "A", which is attached hereto and incorporated herein in its entirety. Section 3. The Town Council hereby authorizes the Town Manager to make ministerial revisions to the Policy from time to time, subject to written approval by the Town Attorney. RESOLUTION NO. 2026-09 PAGE 2 Section 4. Upon the Effective Date of this Resolution, all policies or provisions previously adopted by the Town that are inconsistent with the Policy adopted as "Exhibit A" are hereby repealed to the extent of such inconsistency. Section 5. All expenditures from the Emergency & Risk Stabilization Fund shall be made in accordance with the Policy and applicable Town purchasing and financial procedures, and shall require Town Council appropriation except as otherwise authorized for emergency actions subject to subsequent ratification. Section 6. This Resolution shall take effect immediately upon its passage and approval. PASSED AND APPROVED by the Town Council of the Town of Trophy Club, Texas, on this 27th day of April 2026. 11) k w e TO c4 �p� Jeann--tt 'i Ian/ Mayor 1 l) ATTEST: ; all _,_.31.UA.,( ,1?Xic96- 43' -\° Tammy Dixon, To Secr tary APPROVED TO AS FORM: Dean ggi T orney RESOLUTION NO. 2026-09 PAGE 3 EXHIBIT "A" EMERGENCY & RISK STABILIZATION FUND UTILIZATION POLICY TOWN OF TROPHY CLUB Emergency & Risk Stabilization Fund Utilization Policy Policy Number TM-303 Implementation Date: April 27, 2026 Last Revised Date: Policy Contact: Director of Finance Council Resolution Number 2026-09 1. Statement of Purpose To establish guidelines and parameters for the use of Emergency & Risk Stabilization Fund including (1) the immediate response to unforeseen emergencies affecting capital infrastructure and/or Town operations; and (2) financial stabilization for significant, unanticipated liability-related expenditures. Emergency & Risk Stabilization Fund may be authorized where delays would likely result in increased risk, damage, or cost to the Town. 2. Authority The Town Manager is authorized to review and recommend expenditures from the Emergency & Risk Stabilization Fund for qualifying emergency situations, as described in this policy. All appropriations for expenditures from the Emergency & Risk Stabilization Fund require approval by the Town Council, in accordance with the Town's purchasing and financial policies. In situations requiring immediate action to protect life, safety, or property, the Town Manager is authorized to approve emergency purchases as outlined in the Town's Purchasing Policy & Procedure Manual. All such emergency expenditures shall be presented to the Town Council for ratification and formal appropriation at the next available meeting. 3. Definitions • Emergency: An unanticipated event or condition that requires immediate attention to prevent or mitigate danger to public health, safety, property, liability, or essential Town services or to prevent financial or other loss. 4. Allowable Expenses Emergency & Risk Stabilization Fund may be used for: • Costs for the immediate repair or replacement of critical infrastructure arising from damage or to reduce or prevent imminent liability (e.g., roads, facilities, sidewalks). • Costs associated with Emergency response measures involving capital assets (e.g., structural stabilization, protective barriers). • Costs associated with engineering or professional services necessary to assess and resolve damage caused by an Emergency. • Costs to purchase equipment or materials procured solely to mitigate the Emergency. • Payment of liability-related expenditures, including Workers' Compensation claims, properly claims, or the loss of anticipated insurance discounts when such costs exceed budgeted assumptions and are approved by the Town Council. Routine or recurring liability-related expenses that can be reasonably budgeted shall not be eligible for Emergency & Risk Stabilization Fund use. • Personnel costs directly related to providing and continuing municipal operations in the event of an Emergency. • Costs associated with securing, leasing, or acquiring temporary facilities or land to respond to an Emergency. • Costs associated with removing trash and debris caused by an Emergency. • Other costs directly related to the Emergency and consistent with the intent of this policy. 5. Ineligible Expenses • Routine maintenance or preventive repairs. • Planned or scheduled improvements already included in the CIP. • Expenses that can be addressed through operating budget reallocations. • Personnel costs not directly related to responding to an Emergency. 6. Procedures for Appropriations • The requesting department must notify the Town Manager in writing outlining: o Nature of the Emergency o Justification for use of the Emergency & Risk Stabilization Fund o Estimated cost • The Town Manager will review the request and may recommend approval to the Town Council after reviewing available reserves in the Emergency & Risk Stabilization Fund, if the request meets the conditions outlined in this policy. Emergency & Risk Stabilization Fund Policy Approved: April 27, 2026 Page 2 of 3 • All appropriations from the Emergency & Risk Stabilization Fund must be approved by the Town Council prior to expenditure, in accordance with this policy and applicable purchasing requirements. • Proper documentation must be maintained for audit purposes. 7. Target Balance Requirements The Emergency & Risk Stabilization Fund shall maintain between 2.5% and 5.0% of General Fund expenditures in reserve. Funds shall be replenished by the Town Council through the annual budget process, as needed. 8. Reporting For any year in which Emergency & Risk Stabilization Funds are allocated, an annual report summarizing the use of Emergency & Risk Stabilization Fund including the nature of emergencies, amounts spent, remaining balance, anticipated reimbursements, and resolution outcomes shall be submitted as part of the Town's financial reporting process. Emergency & Risk Stabilization Fund Policy Approved: April 27, 2026 Page 3 of 3