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Fiscal Year 2020-20212021 APPROVED BUDGET PREPARED BY PRESENTED BY Town of Trophy Club Tax Rates FY2020 FY2021 Property Tax Rate $0.446442/$100 $0.446442/$100 No-New-Revenue Tax Rate $0.446997/$100 $0.453382/$100 No-New-Revenue Maintenance and Operations Tax Rate $0.336172/$100 $0.344541/$100 Voter Approval Tax Rate $0.473065/$100 $0.466599/$100 Debt Rate $0.11/$100 $0.11/$100 Total Amount of Municipal Debt Obligations 20,442,000$ 18,569,000$ Record Vote on Adopted Tax Rate & Budget Yes No Mayor Nick Sanders Y Mayor Pro Tem Philip Shoffner Y Council Member Sean Bone Y Council Member Karl Monger Y Council Member Michael Geraci Y This budget will raise more total property taxes than last year's budget by $166,575 or 2.0%, and of that amount $232,267 is the tax revenue raised from new property added to the roll this year. MANAGER 'S MESSAGE APPROVED BUDGET FY 2021 FY21 Town of Trophy Club Approved Budget 1 MANAGER 'S MESSAGE APPROVED BUDGET FY 2021 Steve Norwood FY21 Town of Trophy Club Approved Budget 2 BUDGET CALENDAR IMPORTANT DATES JANUARY FEBRUARY MAY 1 S M T W T F S S M T W T F S Tax Rolls from App Dist. 1 2 3 4 1 MAY 8 5 6 7 8 9 10 11 2 3 4 5 6 7 8 12 13 14 15 16 17 18 9 10 11 12 13 14 15 MAY 15 19 20 21 22 23 24 25 16 17 18 19 20 21 22 Changes from the Departments due, requests due 26 27 28 29 30 31 23 24 25 26 27 28 29 MARCH APRIL S M T W T F S S M T W T F S JUNE 1 2 3 4 5 6 7 1 2 3 4 Meetings with Council & Staff as necessary 8 9 10 11 12 13 14 5 6 7 8 9 10 11 JUNE 9 15 16 17 18 19 20 21 12 13 14 15 16 17 18 Council Meeting 22 23 24 25 26 27 28 19 20 21 22 23 24 25 JUNE 23 29 30 31 26 27 28 29 30 Council Meeting/Budget Workshop JULY MAY JUNE Meetings with Council and Staff S M T W T F S S M T W T F S JULY 25 1 2 1 2 3 4 5 6 Submission of Appraisal Rolls, Certify anticipated collection rate 3 4 5 6 7 8 9 7 8 9 10 11 12 13 JULY 28 10 11 12 13 14 15 16 14 15 16 17 18 19 20 Public Hearing for CCPD 17 18 19 20 21 22 23 21 22 23 24 25 26 27 Adoption of CCPD Budget 24 25 26 27 28 29 30 28 29 30 30-Jul 31 Joint ILA Meeting JULY AUGUST AUGUST 4 S M T W T F S S M T W T F S File Proposed Budget with Municipal Clerk 1 2 3 4 1 AUGUST 7 5 6 7 8 9 10 11 2 3 4 5 6 7 8 Designated officer or employee must submit tax rates to town council 12 13 14 15 16 17 18 9 10 11 12 13 14 15 AUGUST 11 19 20 21 22 23 24 25 16 17 18 19 20 21 22 Present FY21 Proposed Budget to Council/ 26 27 28 29 30 31 23 24 25 26 27 28 29 Setting proposed tax rate 30 31 PID Service and Assessment Presentation AUGUST 25 SEPTEMBER OCTOBER Public hearing of the Budget Ordinance, EDC budget and PID Service/Assessment S M T W T F S S M T W T F S Vote on Budget Ordinance 1 2 3 4 5 1 2 3 Vote on EDC Budget 6 7 8 9 10 11 12 4 5 6 7 8 9 10 13 14 15 16 17 18 19 11 12 13 14 15 16 17 20 21 22 23 24 25 26 18 19 20 21 22 23 24 SEPTEMBER 8 27 28 29 30 25 26 27 28 29 30 31 Public hearing of the Tax Rate Ordinance Vote on Tax Rate Ordinance Resolution to approve the Tax Roll NOVEMBER DECEMBER S M T W T F S S M T W T F S SEPTEMBER 22 1 2 3 4 5 6 7 1 2 3 4 5 8 9 10 11 12 13 14 6 7 8 9 10 11 12 15 16 17 18 19 20 21 13 14 15 16 17 18 19 22 23 24 25 26 27 28 20 21 22 23 24 25 26 29 30 27 28 29 30 31 2020 FY21 Town of Trophy Club Approved Budget 3 All Funds Summary - Fiscal Year 2021 FY21 Tax Rate $0.446442 General Fund Debt Service Fund Capital Projects Fund Capital Equipment Replacement Fund Information Services Replacement Fund Hotel Occupancy Fund Street Maintenance Sales Tax Fund Court Technology Fund Court Security Fund CCPD Fund Recreation Program Fund Parkland Dedication Fund Grants Fund Trophy Club Park Fund Stormwater Drainage Utility Fund EDC 4B Fund TIRZ #1 Total Beginning Fund Balance - FY19 CAFR less FY20 Exp 5,256,436$ 535,364$ 1,422,604$ 468,284$ -$ 1,473,389$ 121,087$ 13,187$ 17,481$ 110,856$ 920$ 550,125$ 7,786$ (34,680)$ 743,720$ 212,994$ (399,802)$ 10,499,751$ Revenue Property Tax $7,220,000 2,376,275 112,763 9,709,038 Licenses and Permits $235,000 235,000 Franchise Fees $852,816 852,816 Sales Tax $1,110,000 262,500 262,500 525,000 27,500 2,187,500 Fines and Fees $282,600 2,800 2,200 6,000 160,000 430,000 883,600 Intergovernmental (MUD)$820,031 820,031 Charges for Service $788,029 788,029 Investment Income $72,000 25,000 5,000 5,000 107,000 Miscellaneous Income $122,104 15,000 217,500 150,000 -4,000 508,604 Grant / Contributions $135,000 135,000 Total Revenue 11,637,580$ 2,391,275$ 25,000$ -$ -$ 222,500$ 262,500$ 2,800$ 2,200$ 262,500$ 6,000$ 155,000$ -$ 160,000$ 430,000$ 529,000$ 140,263$ 16,226,618$ Expenditures General Government 50,350 52,280 102,630 Manager's Office 1,010,690 1,010,690 Legal 126,350 126,350 Police 2,507,343 - 290,398 2,797,742 Emergency Medical Services 1,317,588 30,500 1,348,088 Fire 1,381,839 110,000 1,491,839 Parks 1,592,619 150,000 166,738 1,909,357 Recreation 661,202 79,500 6,000 746,702 Community Events 33,383 186,928 220,311 Community Development 648,022 - 648,022 Streets 226,560 - 223,642 199,600 649,801 Facility Maintenance 344,702 29,000 373,702 Human Resources 322,612 322,612 Communications 173,182 173,182 Finance 534,922 534,922 Municipal Court 75,889 2,522 1,500 79,911 Information Services 655,957 - 125,000 780,957 Debt Service 2,920,226 - 400 2,920,626 Capital - Projects 1,447,604 175,000 100,000 - 1,722,604 Total Expenditures 11,612,861$ 2,920,226$ 1,447,604$ 399,000$ 125,000$ 361,928$ 223,642$ 2,522$ 1,500$ 290,398$ 6,000$ 100,000$ -$ 166,738$ 199,600$ 50,750$ 52,280$ 17,960,049$ Current Revenues to Expenditures 24,719$ (528,951)$ (1,422,604)$ (399,000)$ (125,000)$ (139,428)$ 38,859$ 278$ 700$ (27,898)$ -$ 55,000$ -$ (6,738)$ 230,400$ 478,250$ 87,983$ (1,733,431)$ Other Sources (Uses): Debt Issuance - - - - Transfers In 91,500 203,668 500,000 250,000 250,000 -1,295,168 Transfers Out (1,000,000) - -- - (1,500) - (20,000)$ (40,000) (233,668) (1,295,168) Total Other Sources (Uses)(908,500)$ 203,668$ 500,000$ 250,000$ 250,000$ -$ -$ -$ (1,500)$ -$ -$ -$ -$ (20,000)$ (40,000)$ (233,668)$ -$ -$ Net Increase (Decrease)(883,781)$ (325,283)$ (922,604)$ (149,000)$ 125,000$ (139,428)$ 38,859$ 278$ (800)$ (27,898)$ -$ 55,000$ -$ (26,738)$ 190,400$ 244,582$ 87,983$ (1,733,431)$ Ending Fund balance 4,372,655$ 210,081$ 500,000$ 319,284$ 125,000$ 1,333,961$ 159,946$ 13,465$ 16,681$ 82,958$ 920$ 605,125$ 7,786$ (61,418)$ 934,120$ 457,577$ (311,819)$ 8,766,321$ PROPRIETARY FUNDS COMPONENT UNITSGOVERNMENTAL FUNDS FY21 Town of Trophy Club Approved Budget 4 REVENUE DETAIL FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED PROPERTY TAXES Property Taxes 6,818,589$ 6,703,021$ 6,874,957 7,045,759$ 7,200,000$ 7,531,476$ Property Taxes/Prior Year 10,000 (853) 10,000 11,081 10,000 10,000 Property Taxes/P & I 10,000 15,929 10,000 188,432 10,000 10,000 TOTAL PROPERTY TAXES 6,838,589$ 6,718,096$ 6,894,957$ 7,245,272$ 7,220,000$ 7,551,476$ SALES TAXES Mixed Beverage Tax 32,798$ 31,231$ 37,400 60,000$ 60,000$ 61,800$ Sales Tax - General 892,774 991,889 978,284 950,000 1,050,000 1,082,937 TOTAL SALES TAXES 925,572$ 1,023,120$ 1,015,684$ 1,010,000$ 1,110,000$ 1,144,737$ FRANCHISE FEES Electric 381,543$ 456,508$ 377,728 485,000$ 485,000$ 489,850$ Gas 90,900 101,798 95,950 100,000 102,816 103,844 Telecommunications 48,078 46,188 26,419 61,868 50,000 48,000 Cable 141,444 150,705 134,372 75,000 75,000 71,250 Refuse 143,122 156,538 138,179 140,000 140,000 138,600 TOTAL FRANCHISE FEES 805,087$ 911,738$ 772,648$ 861,868$ 852,816$ 851,544$ LICENSES AND PERMITS Building Permits 375,513$ 283,184$ 148,600 246,580$ 75,000$ 50,000$ Fire Permits/Sprinkler 83,704 57,841 56,100 47,476 35,000 35,000 Miscellaneous Permits 155,764 158,275 100,000 144,870 125,000 100,000 TOTAL LICENSES AND PER 614,981$ 499,301$ 304,700$ 438,926$ 235,000$ 185,000$ INTERGOVERNMENTAL MUD Service Contract -$ -$ - -$ -$ Intergov Trans In MUD 608,910 674,452 759,624 718,657 820,031 844,632 Intergov Trans In EDC - - - - - TOTAL INTERGOVERNMEN 608,910$ 674,452$ 759,624$ 718,657$ 820,031$ 844,632$ GRANT REVENUE Grant Revenue 16,339 167,787 110,000 56,500 135,000 - TOTAL GRANT REVENUE 16,339$ $ 167,787 $ 110,000 $ 56,500 135,000$ -$ FINES AND FEES P & Z Administrative Fees 745$ 705$ 300 585$ 300$ 300$ Developer Fees 52,580 5,494 - - 1,000 - Zoning Fees 2,650 4,769 - 4,500 1,000 - Platting Fees 325 3,600 - 320 1,000 - Denton/Tarrant Cty Pledg 10,000 10,000 16,000 17,072 16,000 16,000 Municipal Court Fines/Fee 137,297 68,756 65,650 46,680 40,000 40,400 Municipal Court Child Safe 6,700 1,643 2,000 500 2,000 2,000 Day Camp Programs 86,779 75,437 70,000 - 75,000 75,000 Aquatic Programs 12,367 10,520 11,000 1,200 11,000 11,000 Recreation Programs - - - - - - Pool Concessions 11,892 13,578 11,110 5,000 11,000 11,110 Pool Entry Fees 91,734 63,089 65,000 3,000 65,000 65,000 Swim Team Programs 43,637 33,901 40,000 1,000 40,000 40,000 Records Management Rev 285 1,634 200 900 200 200 Golf Cart Registration - - - - - Cty Veh Reg Fees/Child Sa 8,602 10,285 8,000 10,500 8,000 8,000 Community Events Revenu 340 340 - 490 - - Convenience Fees 1,622 1,062 500 500 500 500 FY21 Town of Trophy Club Approved Budget 5 REVENUE DETAIL FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Animal Control 795 567 500 40 500 500 Misc Police Revenue 256 399 100 500 100 100 Restitution 150 Pool Rentals 13,520 4,830 10,000 - 10,000 10,000 TC Magazine - - - - - TOTAL FINES AND FEES 482,125$ 310,609$ 300,360$ 92,937$ 282,600$ 280,110$ CHARGES FOR SERVICES EMS Runs 198,166$ 143,698$ 181,800 130,000$ 150,000$ 151,500$ CIA Lien Revenues 1,521 - - 883 - - PID Reimbursement 103 - - 9,550 - - NISD Contribution 112,990 119,918 123,516 122,820 127,221 131,038 PID Fire Assessment 490,697 500,667 564,087 512,258 510,808 526,132 TOTAL CHARGES FOR SERV 803,477$ 764,283$ 869,403$ 775,511$ 788,029$ 808,670$ INVESTMENT INCOME Investment Income 109,662 206,601 132,000 67,695 72,000 72,000 TOTAL INVESTMENT INCO 109,662$ 206,601$ 132,000$ 67,695$ 72,000$ 72,000$ MISCELLANEOUS Auction Sales 14,342$ 12,362$ - 26,436$ -$ -$ Vending Sales - 1,426 1,000 Gas Sales - - Donations 2,948 5,727 - 545 - - Tower Revenue 71,744 140,014 87,104 80,294 87,104 87,104 Recreation Rentals 14,756 29,403 10,000 28,450 10,000 10,000 Miscellaneous Revenue 93,777 59,459 25,000 67,021 25,000 25,000 TOTAL MISCELLANEOUS 197,568$ 248,391$ 122,104$ 203,746$ 122,104$ 122,104$ TOTAL REVENUES 11,402,310$ $ 11,524,378 $ 11,281,478 $ 11,471,112 11,637,580$ 11,860,273$ FY21 Town of Trophy Club Approved Budget 6 Revenues FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED $ CHANGE FY21 Proposed to FY20 Approved % CHANGE % OF TOTAL Property Tax 6,493,422$ 6,718,096$ 6,894,957 7,072,506$ 7,220,000$ 7,551,476$ 325,043$ 4.7%62.0% Licenses and Permits 614,931 499,301 304,700 235,000 235,000 185,000 (69,700)$ -22.9%2.0% Franchise Fees 867,446 911,738 772,647 852,816 852,816 851,544 80,169$ 10.4%7.3% Sales Tax 925,572 1,023,120 1,015,684 1,010,000 1,110,000 1,144,737 94,316$ 9.3%9.5% Fines and Fees 488,313 310,609 300,360 300,360 282,600 280,110 (17,760)$ -5.9%2.4% Intergovernmental (MUD) 608,910 674,452 759,624 718,657 820,031 844,632 60,407$ 8.0%7.0% Charges for Service 803,477 764,283 869,402 788,029 788,029 808,670 (81,373)$ -9.4%6.8% Investment Income 109,662 206,601 132,000 65,164 72,000 72,000 (60,000)$ -45.5%0.6% Miscellaneous Income 197,568 248,391 122,104 64,182 122,104 122,104 -$ 0.0%1.0% Grant Revenue 16,339 167,787 110,000 56,500 135,000 - 25,000$ 22.7%1.2% Total Revenues 11,125,640$ 11,524,378$ 11,281,478$ 11,163,214$ 11,637,580$ 11,860,273$ 356,102$ 3.2%100.0% 15,757,857$ Expenditures FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED $ CHANGE FY21 Proposed to FY20 Approved % CHANGE % OF TOTAL Manager's Office 507,918$ 1,151,917$ 698,073$ 644,634$ 1,010,690$ 1,030,616$ 312,617$ 44.8%8.7% Legal 110,989 127,898 126,350 102,606 126,350 128,877 -$ 0.0%1.1% Police 2,298,219 2,483,871 2,511,491 2,521,706 2,507,343 2,626,878 (4,148)$ -0.2%21.6% Emergency Medical Services 1,421,803 1,085,046 1,252,329 1,252,329 1,317,588 1,342,940 65,258$ 5.2%11.3% Fire 1,097,509 1,303,324 1,336,444 1,336,444 1,381,839 1,409,476 45,394$ 3.4%11.9% Parks 1,606,727 1,486,965 1,606,333 1,477,452 1,592,619 1,624,471 (13,714)$ -0.9%13.7% Recreation 561,580 673,951 647,315 430,483 661,202 674,426 13,887$ 2.1%5.7% Community Events 26,664 35,625 33,383 12,459 33,383 34,051 -$ 0.0%0.3% Community Development 556,128 560,398 618,612 545,819 648,022 660,982 29,410$ 4.8%5.6% Streets 340,910 191,463 224,672 182,637 226,560 231,091 1,888$ 0.8%2.0% Facilities Maintenance 256,589 319,018 343,174 343,205 344,702 351,596 1,528$ 0.4%3.0% Human Resources 405,362 428,739 489,378 447,545 322,612 329,064 (166,766)$ -34.1%2.8% Communications & Marketing 173,182 176,646 173,182$ N/A 1.5% Finance 533,987 526,601 580,570 586,968 534,922 545,436 (45,648)$ -7.9%4.6% Municipal Court 89,899 66,879 73,941 74,953 75,889 77,407 1,948$ 2.6%0.7% Information Services 663,011 575,037 615,236 614,585 655,957 669,077 40,721$ 6.6%5.6% Total Expenditures $ 10,477,296 $ 11,016,733 $ 11,157,303 $ 10,573,828 $ 11,612,861 $ 11,913,034 $ 455,557 4.1%100.0% FOOT (0)$ 0$ 1$ -$ -$ Other Sources (Uses)FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED $ CHANGE FY21 Proposed to FY20 Approved % CHANGE Lease Proceeds $ 264,732 $ - $ - $ - $ - -$ NA Transfers In 63,000 63,000 91,500 - 91,500 91,500 -$ Transfers Out (35,817) (501,461) (271,320) (250,000) (1,000,000) (375,200)(728,681)$ Total Other Sources (Uses) $ 291,915 $ (438,461) $ (179,820) $ (250,000) $ (908,500) $ (283,700)-728680.5 405.2% Fund Balance FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED $ CHANGE FY21 Proposed to FY20 Approved % CHANGE Beginning Fund balance $ 4,611,119 $ 5,551,377 $ 5,620,562 $ 5,564,917 $ 5,256,436 $ 4,372,655 $ (364,126) Net Increase (Decrease) 940,258 69,184 (55,645) 339,386 (883,781) (336,461) $ (828,136) Ending Fund Balance $ 5,551,377 $ 5,620,562 $ 5,564,917 $ 5,904,304 $ 4,372,655 $ 4,036,195 $ 1,128,234 25.4% Fund Balance Detail FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED $ CHANGE FY21 Proposed to FY20 Approved % CHANGE Reserve Fund balance 3,153,934 3,455,458 3,428,587 3,247,148 3,783,858 3,686,470 355,271 Committed Fund Balance 182,863 170,863 158,863 158,863 134,863 122,863 (24,000) Unassigned Fund Balance in Excess (Deficit) of 30% 2,214,580 1,994,240 1,977,467 2,498,291 453,934 226,861 (1,523,533) Total Fund Balance 5,551,377$ $ 5,620,562 $ 5,564,917 $ 5,904,304 4,372,655$ $ 4,036,195 (1,192,262)$ 25.4% FY21 Town of Trophy Club Approved Budget 7 Major Changes Personnel - Full funding for Asst Town Manager rather than split among other departments. Funding for employee pay plan. Services - None Major Changes - None Major Changes Personnel - 30,000 for additional OT, offset by salaries for new officers lower than officers replaced, Services - Increase in dispatch Major Changes Personnel - $25,000 for part time, new hire salaries Services - None Major Changes Personnel - $25,000 for part time, new hire salaries Services - None CHANGES FROM FY20 TO FY21 Legal FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ - $ - $ - $ - $ - 0% Services & Supplies 110,989 127,898 126,350 102,606 126,350 0% TOTAL 110,989$ 127,898$ 126,350$ 102,606$ 126,350$ 0% Police FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 1,947,564 $ 2,240,176 $ 2,317,966 $ 2,321,920 $ 2,307,483 0% Services & Supplies 301,440 243,695 193,525 199,786 199,860 3% Capital 49,215 - - - - #DIV/0! TOTAL $ 2,298,219 $ 2,483,871 $ 2,511,491 $ 2,521,706 $ 2,507,343 0% Emergency Medical Services FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 898,005 $ 967,751 $ 1,028,053 $ 1,028,053 $ 1,097,422 7% Services & Supplies 134,461 117,295 171,276 171,276 170,166 -1% Capital 389,337 - 53,000 53,000 50,000 -6% TOTAL $ 1,421,803 $ 1,085,046 $ 1,252,329 $ 1,252,329 $ 1,317,588 5% Fire FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 884,412 $ 1,051,638 $ 1,056,343 $ 1,056,343 $ 1,105,713 5% Services & Supplies 213,098 251,687 280,101 280,101 276,126 -1% Capital - - - - - #DIV/0! TOTAL $ 1,097,509 $ 1,303,324 $ 1,336,444 $ 1,336,444 $ 1,381,839 3% TOWN MANAGER'S OFFICE FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 403,771 $ 851,374 $ 579,954 $ 579,364 $ 889,659 53% Services & Supplies 104,147 300,543 118,119 65,270 121,031 2% TOTAL $ 507,918 $ 1,151,917 $ 698,073 $ 644,634 $ 1,010,690 45% FY21 Town of Trophy Club Approved Budget 8 Major Changes Personnel - None Services - None Major Changes Personnel - Part time moved from Parks Services - Additional storage rental Major Changes - None Major Changes Personnel - Increased salaries Services - None Major Changes Personnel - Increased salaries Services - None Parks FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 749,531 $ 800,066 $ 882,672 $ 876,114 $ 877,628 -1% Services & Supplies 638,733 599,390 723,661 601,338 714,991 -1% Capital 218,463 87,510 - - - #DIV/0! TOTAL $ 1,606,727 $ 1,486,965 $ 1,606,333 $ 1,477,452 $ 1,592,619 -1% Recreation FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 361,501 $ 395,691 $ 421,334 $ 264,735 $ 429,803 2% Services & Supplies 187,195 192,976 225,981 165,748 231,399 2% Capital 12,884 85,284 - - - #DIV/0! TOTAL $ 561,580 $ 673,951 $ 647,315 $ 430,483 $ 661,202 2% Community Events FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Services & Supplies $ 26,664 $ 35,625 $ 33,383 $ 12,459 $ 33,383 0% TOTAL $ 26,664 $ 35,625 $ 33,383 $ 12,459 $ 33,383 0% Community Development FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 419,159 $ 444,250 $ 472,242 $ 433,676 $ 499,571 6% Services & Supplies 136,969 116,148 146,370 112,144 148,451 1% Capital - - - - - #DIV/0! TOTAL $ 556,128 $ 560,398 $ 618,612 $ 545,819 $ 648,022 5% Streets FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 155,221 $ 45,686 $ 44,655 $ 47,038 $ 46,543 4% Services & Supplies 148,002 145,777 180,017 135,599 180,017 0% Capital 37,687 - - - - #DIV/0! TOTAL $ 340,910 $ 191,463 $ 224,672 $ 182,637 $ 226,560 1% FY21 Town of Trophy Club Approved Budget 9 Major Changes Personnel - None Services - None Major Changes Personnel - Moved to Communications Services - Moved to Communications Major Changes Personnel - New Department Services - New Department Major Changes Personnel - Director of Administrative Services moved out Services - None Major Changes Personnel - Certification pay increase Services - None Major Changes Personnel - Certification pay increase Services - Increase in existing contracts Finance FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 368,675 $ 369,920 $ 444,157 $ 399,576 $ 397,394 -11% Services & Supplies 165,312 156,680 136,413 187,392 137,528 1% TOTAL $ 533,987 $ 526,601 $ 580,570 $ 586,968 $ 534,922 -8% Municipal Court FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 85,122 $ 53,942 $ 65,201 $ 66,367 $ 67,149 3% Services & Supplies 4,777 12,937 8,740 8,586 8,740 0% TOTAL $ 89,899 $ 66,879 $ 73,941 $ 74,953 $ 75,889 3% Human Resources FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 359,493 $ 375,215 $ 424,101 $ 386,631 $ 267,782 -37% Services & Supplies 45,869 53,524 65,277 60,914 54,830 -16% TOTAL $ 405,362 $ 428,739 $ 489,378 $ 447,545 $ 322,612 -34% Communications FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ - $ - $ - $ - $ 108,332 #DIV/0! Services & Supplies - - - - 64,850 #DIV/0! TOTAL 0 0 0 0 $ 173,182 #DIV/0! Information Services FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ 208,938 $ 216,258 $ 216,506 $ 216,521 $ 224,888 4% Services & Supplies 347,118 358,779 398,730 398,064 431,069 8% Capital 106,955 - - - - #DIV/0! TOTAL $ 663,011 $ 575,037 $ 615,236 $ 614,585 $ 655,957 7% Facilities Maintenance FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED % Change (Bud. vs. Pro) Personnel $ - $ 59,844 $ 62,342 $ 63,115 $ 63,870 2% Services & Supplies 256,589 259,173 280,832 280,090 280,832 0% TOTAL $ 256,589 $ 319,018 $ 343,174 $ 343,205 $ 344,702 0% FY21 Town of Trophy Club Approved Budget 10 TOWN MANAGER'S OFFICE FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 306,592 $ 706,038 $ 467,987 $ 430,180 $ 547,651 $ 558,604 Overtime - - - 18 - - Longevity 175 235 295 455 1,195 1,219 Stipend - - - - 140,000 142,800 Certification Pay - 200 1,200 2,630 7,500 7,650 Retirement 50,665 95,532 44,817 73,859 96,385 98,313 Medical Insurance 14,777 11,128 27,342 26,433 31,576 32,208 Dental Insurance 986 710 1,932 1,627 2,325 2,372 Vision Insurance 104 124 192 170 239 244 Life Insurance & Other 1,422 1,316 2,474 2,446 3,826 3,903 Social Security Taxes 16,685 20,616 21,048 25,119 34,419 35,107 Medicare Taxes 4,244 10,412 4,922 5,875 8,050 8,211 Unemployment Taxes 495 31 513 71 684 698 Workers' Compensation 654 612 782 678 959 978 Pre-Employment Physicals/Testing P - 45 - 81 - - Auto Allowance 6,000 4,375 6,000 8,650 14,400 14,400 Employee Relations 972 - 450 1,071 450 459 Total Personnel $ 403,771 $ 851,374 $ 579,954 $ 579,364 $ 889,659 $ 907,164 Services/Supplies Professional Outside Services $ 850 $ 269 $ 9,940 $ 5,423 $ 9,940 $ 10,139 TC Magazine - - - - - Records Management 1,825 1,662 2,250 2,192 2,250 2,295 Newsletter/Year-In-Review - - - - - - Elections 13,452 54,748 11,500 4,001 11,500 11,730 Meals on Wheels - - - - - - Advertising 3,503 1,830 4,200 3,074 4,200 4,284 Printing 1,463 268 815 112 815 831 Schools & Training 7,448 2,918 11,020 295 11,020 11,240 Communications/Pagers/Mobiles 1,650 1,650 1,800 1,925 1,800 1,836 Independent Labor - - - - - - Dues & Membership 8,561 16,179 15,320 16,184 15,320 15,626 Travel & Per Diem 2,397 1,917 4,400 2,513 5,000 5,100 Meetings 1,765 1,737 3,770 2,107 3,770 3,845 Office Supplies 1,870 501 2,240 2,240 2,240 2,285 Postage 891 1,146 754 804 754 769 Publications/Books/Subscriptions 486 - 422 1,745 422 430 Mayor/Council Expense 19,676 15,977 22,688 12,592 25,000 25,500 Small Equipment - - - - - - Furniture/Equipment <$5,000 81 - 1,000 - 1,000 1,020 Contingency Expense 38,229 155,080 25,000 10,064 25,000 25,500 Miscellaneous Expense - 24 1,000 - 1,000 1,020 Incentive Program - 44,638 - - - - Total Services/Supplies 104,147$ 300,543$ 118,119$ 65,270$ 121,031$ 123,452$ Total Expenditures $ 507,918 $ 1,151,917 $ 698,073 $ 644,634 $ 1,010,690 $ 1,030,616 FY21 Town of Trophy Club Approved Budget 11 Legal FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 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 0 0 0 0 0 0 Services/Supplies Professional Outside Services $ 110,729 $ 127,850 $ 126,120 $ 102,375 $ 126,120 $ 128,642 Schools & Training ----- - Communications/Pagers/Mobiles ----- - Dues & Membership ----- - Travel & Per Diem ----- - Office Supplies - 200 200 204 Postage 41 48 30 - 30 31 Publications/Books/Subscriptions 219 - 231 - Miscellaneous Expense - - -- -- Total Services/Supplies 110,989$ 127,898$ 126,350$ 102,606$ 126,350$ 128,877$ Total Expenditures 110,989$ 127,898$ 126,350$ 102,606$ 126,350$ 128,877$ FY21 Town of Trophy Club Approved Budget 12 Police FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 1,366,780 $ 1,599,774 $ 1,674,900 $ 1,674,900 $ 1,559,995 $ 1,591,195 Seasonal 88,452 90,221 Overtime 95,434 85,972 60,000 63,204 90,000 91,800 Longevity 7,108 6,148 7,378 7,378 4,348 4,435 Stipend - - - - - - Certification 5,800 12,700 17,400 17,400 25,500 26,010 Holiday Pay - - - - - - Retirement 174,753 218,506 218,319 218,319 220,643 225,056 Medical Insurance 137,663 135,955 141,610 141,610 129,609 132,201 Dental Insurance 9,384 8,380 11,658 11,658 9,455 9,644 Vision Insurance 1,317 1,342 1,435 1,435 1,363 1,390 Life Insurance & Other 7,741 9,589 11,506 11,506 11,017 11,237 Social Security Taxes 83,932 105,191 109,100 109,100 104,364 106,451 Medicare Taxes 19,846 24,794 25,515 25,515 24,408 24,896 Unemployment Taxes 5,322 960 4,275 4,275 4,104 4,186 Workers' Compensation 29,873 29,151 34,870 34,870 34,225 34,910 Pre-Employment Physicals/Testing 2,611 1,713 - 750 - - Clothing Allowance - - - - - - Total Personnel $ 1,947,564 $ 2,240,176 $ 2,317,966 $ 2,321,920 $ 2,307,483 $ 2,353,633 Services & Supplies Professional Outside Services $ 14,826 $ 300 $ - $ - $ - $ 30,000 Records Management -- - - - - Advertising 2,930 1,311 2,000 2,000 2,000 2,040 Printing 662 732 100 1,384 100 1,000 Abatements -- - - - - Schools & Training 17,474 - - 140 - 15,500 Electricity -- - - - - Water -- - - - - Telephone -- - - - - Communications/Pagers/Mobiles 12,222 17,166 17,621 17,621 17,621 17,973 Building Maintenance -- - - - - Vehicle Maintenance 46,805 27,573 27,900 27,900 27,900 28,458 Equipment Maintenance 656 2,850 - 18 - 2,500 Cleaning Services -- - - - - Qualifying Expenses 18,190 989 - - - 18,500 Emergency Management -- - - - - Dispatch - Denton County 39,020 39,338 41,154 41,154 47,489 48,439 Independent Labor 650 - - - - - Dues & Membership 2,125 2,702 4,100 4,100 4,100 4,182 Travel & Per Diem 9,659 11,234 10,500 10,500 10,500 10,710 Meetings 780 437 700 700 700 714 Office Supplies 5,768 3,447 500 1,979 500 2,500 Postage 676 896 100 289 100 102 Publications/Books/Subscription 416 2,028 1,300 1,300 1,300 1,326 FY21 Town of Trophy Club Approved Budget 13 Police FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Fuel 33,244 35,333 41,250 41,250 41,250 42,075 Uniforms 43,624 34,790 22,050 22,050 22,050 22,491 Protective Clothing 14,523 - - 2,550 - - Investigative Materials 5,223 6,040 6,000 6,000 6,000 6,120 Animal Control 3,936 6,794 5,750 5,750 5,750 5,865 Small Equipment 17,139 36,493 2,000 2,513 2,000 2,040 Furniture/Equipment <$5,000 -- - - - - Maintenance Supplies -- - 55 - - Miscellaneous Expense 2,191 1,817 2,000 2,033 2,000 2,040 Programs & Special Projects 8,702 11,426 8,500 8,500 8,500 8,670 Prompt Payment Interest -- - - - - Total Services/Supplies $ 301,440 $ 243,695 $ 193,525 $ 199,786 $ 199,860 $ 273,245 Capital Vehicles - - - $ - - - Video Equipment ---- -- Radar ---- -- Capital Replacement ---- -- Capital Expenses 9,060 --- -- Equipment Replacement 40,155 - -- - - Capital Outlay 49,215 - - - - - Total Capital $ 49,215 $ - $ - $ - $ - $ - Total Expenditures $ 2,298,219 $ 2,483,871 $ 2,511,491 $ 2,521,706 $ 2,507,343 $ 2,626,878 FY21 Town of Trophy Club Approved Budget 14 Emergency Medical Services FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 582,659 $ 623,665 $ 665,229 $ 665,229 $ 670,420 $ 683,828 Part-Time 50,078 51,080 Overtime 71,354 84,994 72,896 72,896 72,896 74,354 Longevity 5,856 6,358 6,890 6,890 6,730 6,865 Stipend - - - - - - Certification 4,950 6,789 9,750 9,750 9,750 9,945 Holiday Pay - - - - - - Retirement 83,463 96,876 99,005 99,005 106,114 108,236 Medical Insurance 77,361 71,791 79,220 79,220 78,087 79,649 Dental Insurance 5,395 5,184 6,670 6,670 6,045 6,166 Vision Insurance 576 568 612 612 576 588 Life Insurance & Others 3,322 3,553 4,982 4,982 5,171 5,274 Social Security Taxes 36,983 43,698 46,795 46,795 51,123 52,145 Medicare Taxes 8,653 10,224 10,944 10,944 11,956 12,195 Unemployment Taxes 1,623 241 1,625 1,625 1,625 1,657 Workers' Compensation 8,473 9,225 16,762 16,762 20,177 20,581 Pre-Employment Physicals/Testing 7,337 4,585 6,675 6,675 6,675 6,809 Total Personnel $ 898,005 $ 967,751 $ 1,028,053 $ 1,028,053 $ 1,097,422 $ 1,119,371 Services/Supplies Professional Outside Services $ 125 $ - $ 5,500 $ 5,500 $ 1,750 $ 1,785 Collection Fees 23,858 12,009 20,000 20,000 20,000 20,400 Hazmat Disposal 167 152 240 240 240 245 Radios 3,283 46 2,250 2,250 2,250 2,295 Schools & Training 3,970 2,135 7,500 7,500 9,205 9,389 Electricity 4,895 4,790 8,400 8,400 8,400 8,568 Water 3,203 2,823 4,000 4,000 4,000 4,080 Telephone -- - - - - Communications/Pagers/Mobiles 6,010 4,557 4,510 4,510 4,510 4,600 Building Maintenance 1,582 4,119 3,000 3,000 3,000 3,060 Vehicle Maintenance 7,443 4,368 8,950 8,950 9,550 9,741 Equipment Maintenance 9,929 5,049 10,980 10,980 13,361 13,628 Emergency Management 2,448 1,233 4,582 4,582 4,582 4,674 Dispatch - Denton County 3,045 3,706 3,985 3,985 3,946 4,025 Dues & Membership 3,755 1,974 2,964 2,964 1,706 1,740 Flags & Repairs 6,912 9,518 - - - - Travel & Per Diem 3,545 8,209 5,400 5,400 5,400 5,508 Meetings 377 648 750 750 750 765 Safety Programs - 697 2,650 2,650 2,650 2,703 Inspection Fees -- - - - - Office Supplies 511 494 600 600 600 612 Postage 88 47 100 100 100 102 Publications/Books/Subscriptions 182 156 300 300 300 306 Fuel 4,478 4,296 13,265 13,265 13,265 13,530 Uniforms 6,322 5,774 7,145 7,145 9,645 9,838 FY21 Town of Trophy Club Approved Budget 15 Emergency Medical Services FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Medical Control 12,957 18,695 21,205 21,205 20,056 20,457 Pharmacy 6,906 4,830 6,300 6,300 6,500 6,630 Oxygen 2,046 1,412 2,000 2,000 2,000 2,040 Disposable Supplies 10,882 12,678 11,400 11,400 11,800 12,036 Small Equipment 3,859 2,452 11,000 11,000 8,300 8,466 Maintenance Supplies 255 - 300 300 300 306 Miscellaneous Expense 1,427 427 2,000 2,000 2,000 2,040 Total Services/Supplies $ 134,461 $ 117,295 $ 171,276 $ 171,276 $ 170,166 $ 173,569 Capital Equipment $ - $ - $ - $ - $ - $ - Capital Replacement -- - - - - Capital Expenses 14,562 - 53,000 53,000 50,000 50,000 Capital Outlay 283,322 32,227 - - - Principal Payment - Lease 91,452 85,075 - - - - Interest Payment - Lease -5,817 - - - - Capital Outlay - sub-total 389,337 - 53,000 53,000 50,000 50,000 Total Capital $ 389,337 $ - $ 53,000 $ 53,000 $ 50,000 $ 50,000 Total Expenditures $ 1,421,803 $ 1,085,046 $ 1,252,329 $ 1,252,329 $ 1,317,588 $ 1,342,940 FY21 Town of Trophy Club Approved Budget 16 Fire FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 582,657 $ 665,043 $ 685,229 $ 685,229 $ 670,420 $ 683,828 Part-Time 50,078 51,080 Overtime 71,354 91,609 72,896 72,896 72,896 74,354 Longevity 5,856 6,358 6,890 6,890 6,730 6,865 Stipend - - - - - - Certification 4,950 7,564 9,750 9,750 9,750 9,945 Retirement 83,513 103,227 99,005 99,005 106,114 108,236 Medical Insurance 59,991 93,982 79,220 79,220 78,087 79,649 Dental Insurance 5,388 5,447 6,670 6,670 6,045 6,166 Vision Insurance 569 599 612 612 576 588 Life Insurance & Others 3,316 3,989 4,982 4,982 5,171 5,274 Social Security Taxes 37,002 46,593 46,795 46,795 51,123 52,145 Medicare Taxes 8,651 10,893 10,944 10,944 11,956 12,195 Unemployment Taxes 1,620 291 1,625 1,625 1,625 1,658 Workers' Compensation 8,639 9,638 16,762 16,762 20,177 20,581 Pre-Employment Physicals/Testing 7,417 3,117 6,675 6,675 6,675 6,809 Tuition Reimbursement 3,488 3,289 8,290 8,290 8,290 8,456 Total Personnel $ 884,412 $ 1,051,638 $ 1,056,343 $ 1,056,343 $ 1,105,713 $ 1,127,827 Services/Supplies Professional Outside Services $ 125 $ 550 $ 5,500 $ 5,500 $ 1,750 $ 1,785 Software & Support 2,784 12,123 16,749 16,749 17,164 17,507 Tax Adminstration -1,529 1,605 1,605 1,605 1,637 Advertising - - 1,500 1,500 1,500 1,530 Printing 155 219 300 300 500 510 Radios -- - - - - Schools & Training 15,392 12,887 24,505 24,505 19,900 20,298 Electricity 4,895 4,790 8,400 8,400 8,400 8,568 Water 3,203 2,823 4,000 4,000 4,000 4,080 Telephone -- - - - - Communications/Pagers/Mobiles 15,884 12,792 16,691 16,691 16,691 17,025 Building Maintenance 14,335 24,520 22,200 22,200 22,200 22,644 Vehicle Maintenance 49,770 46,433 41,800 41,800 40,800 41,616 Equipment Maintenance 12,394 11,202 18,000 18,000 18,000 18,360 Emergency Management 158 1,000 1,000 1,000 1,000 1,020 Dispatch - Denton County 3,045 3,706 3,986 3,986 3,946 4,025 Dues & Membership 19,601 19,616 20,337 20,337 20,337 20,744 Flags & Repairs 1,000 9,441 - - - - Travel & Per Diem 7,280 11,153 14,510 14,510 14,510 14,800 Meetings -- - - - - Safety Programs -- - - - - Inspection Fees -- - - - - Office Supplies 289 317 300 300 500 510 Printer Supplies 1,041 1,020 1,400 1,400 1,400 1,428 Postage 53 82 100 100 100 102 FY21 Town of Trophy Club Approved Budget 17 Fire FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Publications/Books/Subscriptions 267 344 350 350 350 357 Fuel 9,082 10,611 12,215 12,215 12,215 12,459 Uniforms 6,338 5,787 7,145 7,145 9,645 9,838 Medical Control -- - - - - Pharmacy -- - - - - Oxygen -- - - - - Safety Equipment/Protective Clothing 25,217 31,343 27,700 27,700 27,700 28,254 Disposable Supplies -- - - - - Small Equipment 5,499 6,428 4,950 4,950 4,950 5,049 Hardware 914 3,268 4,458 4,458 4,458 4,547 Maintenance Supplies 386 444 1,500 1,500 1,500 1,530 Miscellaneous Expense 3,246 3,949 4,000 4,000 4,000 4,080 Programs & Special Projects 10,745 13,309 14,900 14,900 17,005 17,345 Total Services/Supplies $ 213,098 $ 251,687 $ 280,101 $ 280,101 $ 276,126 $ 281,649 Capital Equipment $ - $ - $ - $ - $ - $ - Capital Replacement -- - - - - Capital Expenses (Will come from funds other than General Fund)-- - - 1,368,250 Capital Outlay - - - - - - Total Capital $ - $ - $ - $ - $ - $ - Total Expenditures $ 1,097,509 $ 1,303,324 $ 1,336,444 $ 1,336,444 $ 1,381,839 $ 1,409,476 FY21 Town of Trophy Club Approved Budget 18 Parks FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 522,190 $ 555,159 $ 615,805 $ 615,805 $ 593,771 $ 605,646 Part-Time - - - - 18,003 18,363 Overtime 13,906 14,315 15,000 10,675 15,000 15,300 Longevity 4,166 4,291 5,639 5,494 5,639 5,752 Stipend - - - - - - Certification 1,000 1,650 1,800 2,545 3,600 3,672 Retirement 63,206 73,428 81,656 81,010 82,915 84,573 Medical Insurance 81,919 81,884 88,540 86,192 82,540 84,191 Dental Insurance 5,442 4,945 7,136 5,829 5,938 6,057 Vision Insurance 729 691 813 731 764 779 Life Insurance & Other 3,322 3,524 4,251 4,346 4,346 4,433 Social Security Taxes 31,377 36,030 38,180 38,180 40,560 41,371 Medicare Taxes 7,339 8,426 8,929 9,121 9,486 9,676 Unemployment Taxes 2,628 199 2,565 594 2,565 2,616 Workers' Compensation 11,795 14,840 12,358 15,548 12,351 12,598 Pre-Employment Physicals/Testing 512 684 - 44 150 153 Total Personnel $ 749,531 $ 800,066 $ 882,672 $ 876,114 $ 877,628 $ 895,180 Services/Supplies Software & Support $ 4,342 $ - $ - $ - $ - $ - Advertising 1,000 259 500 - 500 510 Schools & Training 1,223 4,352 3,980 1,425 3,980 4,060 Electricity 42,537 40,568 56,381 43,650 56,381 57,509 Water 175,232 133,979 239,371 168,628 239,371 244,158 Communications/Pagers/Mobiles 6,835 6,692 8,634 6,863 8,634 8,807 Property Maintenance 211,675 244,182 212,150 221,469 212,150 216,393 Building Maintenance 3,161 3,654 2,000 1,953 2,000 2,040 Vehicle Maintenance 8,175 12,867 10,962 10,843 12,000 12,240 Equipment Maintenance 10,580 13,998 13,494 12,931 13,494 13,764 Independent Labor 106,277 75,093 99,570 71,970 99,570 101,561 Storage Rental 11,485 9,458 9,708 9,337 - - Portable Toilets 3,980 5,150 4,710 4,635 4,710 4,804 Dues & Membership 743 85 1,475 1,300 1,475 1,505 Travel & Per Diem - 1,523 2,586 857 2,586 2,638 Meetings 231 471 750 315 750 765 Safety Program -- - - - - Tree City 8,000 7,800 10,000 3,273 10,000 10,200 Office Supplies 1,769 710 500 288 500 510 Postage 11 14 25 19 25 26 Publications/Books/Subscriptions 86 167 700 357 700 714 Fuel 16,800 15,104 19,673 17,059 19,673 20,066 Uniforms 8,143 6,941 8,347 7,131 8,347 8,514 Median Banners -- - - - - Small Tools 13,583 11,888 14,675 10,478 14,675 14,969 Safety Equipment 2,865 4,432 3,470 6,505 3,470 3,539 FY21 Town of Trophy Club Approved Budget 19 Parks FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Furniture/Equipment <$5,000 -- - 52 - - Miscellaneous Expense -- - - - - Total Services/Supplies $ 638,733 $ 599,390 $ 723,661 $ 601,338 $ 714,991 $ 729,291 Capital Vehicles - $ - $ - $ - $ - $ - Capital Replacement -- - - - - Capital Expenses 147,541 87,510 - - - - Capital Outlay 70,922 - - - - - Capital Outlay 218,463 - - - - - Total Capital $ 218,463 $ 87,510 $ - $ - $ - $ - Total Expenditures $ 1,606,727 $ 1,486,965 $ 1,606,333 $ 1,477,452 $ 1,592,619 $ 1,624,471 FY21 Town of Trophy Club Approved Budget 20 Recreation FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 293,581 $ 314,565 $ 342,085 $ 204,125 $ 149,127 $ 152,110 Part Time - - - - 18,179 18,543 Seasonal - - - - 180,000 183,600 Overtime - - - - - - Longevity 559 604 774 774 649 662 Stipend - - - - - - Certification 1,000 1,200 1,200 1,755 3,450 3,519 Retirement 14,619 19,136 18,668 17,281 20,311 20,717 Medical Insurance 15,637 19,880 18,999 15,844 16,732 17,067 Dental Insurance 1,265 1,347 1,391 1,133 1,286 1,312 Vision Insurance 132 137 108 107 130 133 Life Insurance & Other 756 937 1,031 880 1,092 1,114 Social Security Taxes 17,254 19,454 21,332 10,619 21,980 22,420 Medicare Taxes 4,035 4,550 4,989 2,484 5,141 5,244 Unemployment Taxes 3,454 206 1,643 901 1,643 1,676 Workers' Compensation 6,270 10,049 6,114 6,632 7,083 7,225 Pre-Employment Physicals/Testing 2,939 3,626 3,000 2,201 3,000 3,060 Total Personnel $ 361,501 $ 395,691 $ 421,334 $ 264,735 $ 429,803 $ 438,399 Services/Supplies Professional Outside Services $ 4,449 $ 3,080 $ 2,750 $ 125 $ 2,750 $ 2,805 Software & Support 1,966 1,336 1,375 1,462 1,375 1,403 Health Inspections - 200 300 375 450 459 Advertising 1,278 2,090 1,125 205 325 332 Printing 170 101 1,200 - 1,200 1,224 Schools & Training 5,511 5,002 7,590 870 3,500 3,570 Service Charges & Fees 15,318 11,696 10,800 3,874 10,800 11,016 Electricity 19,967 24,424 26,565 26,212 26,565 27,096 Water 31,999 27,435 54,810 53,031 54,810 55,906 Telephone 1,721 - - 149 - - Communications/Pagers/Mobiles 3,215 4,093 4,769 4,490 4,769 4,864 Property Maintenance 18,314 32,861 20,000 18,257 20,000 20,400 Equipment rental/Lease 6,550 8,693 8,600 - 8,600 8,772 Storage Rental 12,000 12,240 Dues & Membership 9,193 8,496 9,475 334 9,010 9,190 Travel & Per Diem 1,171 2,655 1,827 22 1,650 1,683 Meetings 619 816 850 407 500 510 Field Trips 7,898 5,336 8,400 736 8,400 8,568 Office Supplies 1,682 1,518 2,000 1,424 1,500 1,530 Postage 120 43 2,606 1,421 2,606 2,658 Publications/Books/Subscriptions 151 8 200 - 200 204 Fuel - 407 1,719 983 1,719 1,753 Uniforms 12,249 10,492 9,750 4,306 9,750 9,945 Chemicals 18,442 18,960 22,000 21,479 22,000 22,440 Concessions 9,075 8,973 9,500 8,300 9,500 9,690 FY21 Town of Trophy Club Approved Budget 21 Recreation FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Program Supplies 3,230 2,249 4,600 2,300 4,600 4,692 Special Events 424 - - - - - Community Events -1,004 1,200 400 1,200 1,224 Safety Equipment 1,415 1,787 1,620 4,806 1,620 1,652 Small Equipment 284 155 500 500 500 510 Furniture/Equipment <$5,000 5,998 5,113 5,200 2,900 5,200 5,304 Hardware 1,141 2,711 2,000 4,230 2,000 2,040 Maintenance Supplies 1,398 1,097 1,350 1,101 2,000 2,040 Miscellaneous Expenses 2,247 145 1,300 1,048 300 306 Total Services/Supplies $ 187,195 $ 192,976 $ 225,981 $ 165,748 $ 231,399 $ 236,027 Capital Capital Replacement - $ - $ - $ - $ - $ - Capital Repairs 12,884 - - - - - Capital Expenses -- - - - - Transfer To Debt Service -- - - - - Capital Outlay - 85,284 - - - - Capital Outlay 12,884 - - - - - Total Capital $ 12,884 $ 85,284 $ - $ - $ - $ - Total Expenditures $ 561,580 $ 673,951 $ 647,315 $ 430,483 $ 661,202 $ 674,426 FY21 Town of Trophy Club Approved Budget 22 Community Events FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Services/Supplies Advertising $ 110 $ 1,815 $ 1,200 $ 366 $ 1,200 $ 1,224 Printing - - 600 - 600 612 Schools & Training - - - - - - Event Rentals 18,925 24,492 20,137 7,891 20,137 20,540 Dues & Membership - - - - - - Travel & Per Diem - - - - - - Uniforms - - - - - - Program Supplies 7,629 9,318 11,446 4,202 11,446 11,675 Miscellaneous Expense - - - - - - Prompt Payment Interest - - -- - - Total Services/Supplies 26,664$ 35,625$ 33,383$ 12,459$ 33,383$ 34,051$ Total Expenditures 26,664$ 35,625$ 33,383$ 12,459$ 33,383$ 34,051$ FY21 Town of Trophy Club Approved Budget 23 Community Development Y FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 314,049 $ 331,109 $ 354,099 $ 325,356 $ 361,043 $ 368,264 Overtime 150 - 5,000 2,500 5,000 5,100 Longevity 2,168 993 1,583 1,598 1,583 1,614 Stipend - - - - - - Certification - 600 600 1,575 5,100 5,202 Retirement 39,284 44,846 47,617 44,133 49,855 50,852 Medical Insurance 34,017 32,122 27,043 27,983 38,746 39,521 Dental Insurance 2,255 2,032 2,241 1,687 2,407 2,455 Vision Insurance 335 273 298 254 322 328 Life Insurance & Other 1,806 2,141 2,592 1,901 2,643 2,696 Social Security Taxes 18,288 20,867 22,399 19,660 23,109 23,571 Medicare Taxes 4,277 4,880 5,239 4,591 5,404 5,512 Unemployment Taxes 810 162 941 84 941 959 Workers' Compensation 1,658 3,935 2,591 2,295 3,419 3,487 Pre-Employment Physicals/Testing 62 290 - 60 - - Total Personnel 419,159$ 444,250$ 472,242$ 433,676$ 499,571$ 509,562$ Services/Supplies Professional Outside Services $ - $ - $ - $ - $ - $ - Engineering 100,967 51,383 90,000 71,414 90,000 91,800 Plan Review Services - - - - - - Appraisal - 5,250 - - - - Health Inspections 7,000 7,025 4,719 4,300 7,000 7,140 Inspection Services 15,207 28,602 25,500 22,625 25,500 26,010 Advertising 1,715 1,620 1,500 1,354 1,500 1,530 Printing 114 505 600 - 600 612 Computer Mapping - - - - - - Abatements 65 275 3,000 1,320 3,000 3,060 Schools & Training 2,053 2,736 4,230 333 4,230 4,315 Service Charges & Fees - - - - - - Trash Removal/Recycling - - - - - - Communications/Pagers/Mobiles 2,756 3,983 4,121 3,426 4,121 4,203 Vehicle Maintenance 923 1,005 1,250 1,281 1,250 1,275 Dues & Membership 655 832 1,050 820 1,050 1,071 Travel & Per Diem 173 1,068 1,200 700 1,200 1,224 Meetings 58 120 250 - 250 255 Plat Filing Fees - 45 350 351 350 357 Office Supplies 1,241 469 1,000 422 1,000 1,020 Postage 635 506 500 512 500 510 Publications/Books/Subscriptions - 101 2,000 - 2,000 2,040 Fuel 1,963 2,200 3,000 1,977 3,000 3,060 Uniforms 1,145 462 1,600 809 1,400 1,428 Miscellaneous Expense 299 7,960 500 500 500 510 Total Services/Supplies $ 136,969 $ 116,148 $ 146,370 $ 112,144 $ 148,451 $ 151,420 FY21 Town of Trophy Club Approved Budget 24 Community Development Y FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Capital Vehicles $ - $ - $ - $ - $ - $ - Capital Expenditure - - - - - - Transfer To Debt Service - - - - - - Capital Outlay - - - - - - Capital Outlay - - - - - - Total Capital $ - $ - $ - $ - $ - $ - Total Expenditures $ 556,128 $ 560,398 $ 618,612 $ 545,819 $ 648,022 $ 660,982 FY21 Town of Trophy Club Approved Budget 25 Streets FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 111,226 $ 32,756 $ 32,797 $ 32,008 $ 33,775 $ 34,451 Overtime 1,069 1,610 2,000 240 2,000 2,040 Longevity 762 87 120 123 172 176 Certification - - - - 540 551 Retirement 13,915 4,871 4,614 4,402 4,872 4,969 Medical Insurance 12,388 997 - 5,791 - - Dental Insurance 1,666 491 557 469 483 493 Vision Insurance 159 47 43 41 43 44 Life Insurance & Other 640 230 240 204 247 252 Social Security Taxes 6,427 2,288 2,165 1,959 2,259 2,304 Medicare Taxes 1,503 535 506 458 528 539 Unemployment Taxes 420 5 103 5 103 105 Workers' Compensation 4,846 1,653 1,510 1,337 1,521 1,551 Pre-Employment Physicals/Testing 200 115 - - - - Total Personnel 155,221$ 45,686$ 44,655$ 47,038$ 46,543$ 47,474$ Services/Supplies Professional Services-PID Utility $ - $ - -$ $ - -$ -$ Schools & Training 300 - 750 150 750 765 Electricity 141,731 138,505 172,000 130,271 172,000 175,440 Water -- - 1,006 - - Communications/Pagers/Mobiles 2,153 2,072 1,567 1,797 1,567 1,598 Vehicle Maintenance - - - 372 - - Equipment Maintenance 1,301 2,975 3,500 1,115 3,500 3,570 Signs & Markings -- - - - - Dues & Membership 123 - - - - - Travel & Per Diem 79 24 300 - 300 306 Meetings - - 150 - 150 153 Office Supplies 144 - 300 - 300 306 Postage - 16 100 - 100 102 Uniforms 2,171 2,185 1,150 719 1,150 1,173 Small Tools -- 200 169 200 204 Total Services/Supplies 148,002$ 145,777$ 180,017$ 135,599$ 180,017$ 183,617$ Capital Vehicles -$ -$ -$ $ - -$ -$ Capital Replacement -- - - - - Capital Expense 37,687 - - - - - Transfer Out -- - - - - Transfer To Debt Service -- - - - - Capital Outlay - --- -- Capital Outlay 37,687 - - - - - Total Capital $ 37,687 $ - $ - $ - $ - $ - Total Expenditures $ 340,910 $ 191,463 $ 224,672 $ 182,637 $ 226,560 $ 231,091 FY21 Town of Trophy Club Approved Budget 26 Facilities Maintenance FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ - $ 41,153 $ 41,205 $ 41,922 $ 42,436 $ 43,285 Overtime - 828 1,000 1,000 1,000 1,020 Longevity - - 170 125 185 189 Stipend - - - - - - Retirement - 5,481 5,464 5,585 5,780 5,896 Medical Insurance - 7,816 7,968 8,710 7,968 8,128 Dental Insurance - 714 928 778 805 821 Vision Insurance - 69 72 68 72 74 Life Insurance & Other - 216 302 215 311 317 Social Security Taxes - 2,427 2,565 2,440 2,642 2,695 Medicare Taxes - 568 600 571 618 630 Unemployment Taxes - 9 171 20 171 174 Workers' Compensation - 564 1,898 1,681 1,882 1,920 Total Personnel -$ 59,844$ 62,342$ 63,115$ 63,870$ 65,148$ Services/Supplies Schools & Training $ - $ - $ 250 $ - $ 250 $ 255 Electricity 53,297 49,520 64,750 45,749 64,750 66,045 Water 16,748 12,333 17,650 12,495 17,650 18,003 Communications/Pagers/Mobiles - - 674 - 674 687 Insurance 91,192 93,937 98,834 94,961 98,834 100,811 Building Maintenance 21,417 20,696 17,649 25,066 17,649 18,002 Equipment Maintenance - - - 14,157 - - Cleaning Services 38,255 60,304 57,400 74,633 57,400 58,548 Kitchen Supplies 4,030 6,187 5,400 4,748 5,400 5,508 Travel & Per Diem - 40 200 - 200 204 Office Supplies 14,135 10,845 5,550 2,471 5,550 5,661 Fuel - 1,927 5,500 1,000 5,500 5,610 Uniforms - - 575 250 575 587 Vending Machine Supplies 408 958 900 1,053 900 918 Furniture/Equipment<$5,000 15,487 1,806 3,000 1,006 3,000 3,060 Maintenance Supplies 1,620 621 2,500 2,500 2,500 2,550 Total Services/Supplies 256,589$ 259,173$ 280,832$ 280,090$ 280,832$ 286,449$ Total Expenditures 256,589$ 319,018$ 343,174$ 343,205$ 344,702$ 351,596$ FY21 Town of Trophy Club Approved Budget 27 Human Resources FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 238,322 $ 240,745 $ 265,990 $ 248,578 $ 142,037 $ 144,878 Overtime 245 12 - - - - Longevity 148 - 290 295 205 209 Stipend - - - - - - Certifications 525 3,350 3,600 3,150 1,800 1,836 Retirement 30,178 33,583 35,270 37,445 19,345 19,732 Medical Insurance 22,922 20,775 19,521 18,964 17,404 17,752 Dental Insurance 1,414 1,737 2,489 1,803 1,326 1,353 Vision Insurance 160 202 228 175 119 121 Life Insurance & Other 1,199 1,278 1,947 1,107 1,040 1,061 Social Security Taxes 13,920 15,202 16,733 15,158 8,927 9,106 Medicare Taxes 3,256 3,555 3,913 4,348 2,088 2,130 Unemployment Taxes 568 32 599 46 342 349 Workers' Compensation 817 554 622 551 249 254 Pre-Employment Physicals/Testing 798 1,502 4,000 260 4,000 4,080 Auto Allowance - - - 2,875 - - Employee Relations 36,249 40,080 43,600 38,707 43,600 44,472 Tuition Reimbursement 5,236 8,197 20,500 8,369 20,500 20,910 Employee Assistance Program 2,471 2,478 2,400 2,400 2,400 2,448 Flexible Benefits Administration 1,065 1,933 2,400 2,400 2,400 2,448 Total Personnel 359,493$ 375,215$ 424,101$ 386,631$ 267,782$ 273,138$ Services/Supplies Professional Outside Services $ 31,425 $ 31,962 $ 36,550 $ 36,064 $ 31,550 $ 32,181 Physicals/Testing - - - - 500 510 Advertising 3,132 3,304 6,500 7,588 2,000 2,040 Printing - 225 300 363 300 306 Schools & Training 4,852 6,909 7,750 3,728 1,800 1,836 Organizational Employee Training 1,990 2,309 2,500 2,457 10,000 10,200 Telephone - - - - - - Communications/Pagers/Mobiles 1,707 2,743 2,732 2,704 1,500 1,530 Dues & Membership 719 2,026 2,050 1,524 1,050 1,071 Travel & Per Diem 214 1,201 4,865 287 3,680 3,754 Meetings 43 914 850 755 750 765 Office Supplies 959 1,905 880 1,240 1,500 1,530 Postage 88 26 300 210 200 204 Publications/Books/Subscriptions - - - - - - Furniture/Equipment <$5000 530 - - - - - Miscellaneous Expenses 210 - - 3,994 - - Total Services/Supplies 45,869$ 53,524$ 65,277$ 60,914$ 54,830$ 55,927$ Total Expenditures 405,362$ 428,739$ 489,378$ 447,545$ 322,612$ 329,064$ FY21 Town of Trophy Club Approved Budget 28 Communications & Marketing FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ - $ - $ - $ - $ 85,696 $ 87,410 Overtime - - - - - - Longevity - - - - 165 168 Stipend - - - - - - Certifications - - - - 2,400 2,448 Retirement - - - - 11,672 11,905 Medical Insurance - - - - - - Dental Insurance - - - - 638 651 Vision Insurance - - - - 72 73 Life Insurance & Other - - - - 627 640 Social Security Taxes - - - - 5,462 5,571 Medicare Taxes - - - - 1,277 1,303 Unemployment Taxes - - - - 171 174 Workers' Compensation - - - - 152 155 Pre-Employment Physicals/Testing - - - - - - Auto Allowance - - - - - - Total Personnel -$ -$ -$ -$ 108,332$ 110,499$ Services/Supplies Professional Outside Services - - - - $ 50,000 $ 51,000 Advertising - - - - 6,500 6,630 Printing - - - - 300 306 Schools & Training - - - - 1,100 1,122 Telephone - - - - - - Communications/Pagers/Mobiles - - - - - - Dues & Membership - - - - 1,000 1,020 Travel & Per Diem - - - - 1,750 1,785 Meetings - - - - 100 102 Office Supplies - - - - 500 510 Postage - - - - 100 102 Publications/Books/Subscriptions - - - - - - Furniture/Equipment <$5000 - - - - 3,500 3,570 Miscellaneous Expense - - - - - - Total Services/Supplies -$ -$ -$ -$ 64,850$ 66,147$ Total Expenditures -$ -$ -$ -$ 173,182$ 176,646$ FY21 Town of Trophy Club Approved Budget 29 Finance FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 276,460 $ 278,088 $ 328,120 $ 293,197 $ 297,788 $ 303,744 Overtime - - - - - - Longevity 975 1,125 750 750 970 989 Stipend - - - - - - Certification - 1,700 2,400 2,775 4,500 4,590 Retirement 34,930 37,513 43,509 46,410 40,559 41,370 Medical Insurance 30,956 25,169 36,925 26,281 25,074 25,575 Dental Insurance 2,244 1,569 2,901 1,804 1,719 1,753 Vision Insurance 250 208 275 209 214 218 Life Insurance & Other 1,518 1,892 2,402 2,418 2,180 2,224 Social Security Taxes 16,282 17,488 20,539 19,190 18,788 19,164 Medicare Taxes 3,808 4,090 4,803 4,537 4,394 4,482 Unemployment Taxes 648 203 770 111 684 698 Workers' Compensation 604 704 763 676 524 534 Pre-Employment Physicals/Testing - 171 - 93 - - Auto Allowance 1,125 - Total Personnel 368,675$ 369,920$ 444,157$ 399,576$ 397,394$ 405,342$ Services/Supplies Professional Outside Services $ 45,104 $ 51,050 $ 14,000 $ 20,000 $ 14,000 $ 14,280 Auditing 38,085 16,290 25,104 24,365 25,104 25,606 Appraisal 50,203 53,157 55,815 55,177 55,815 56,931 Tax Administration 4,104 5,027 5,278 5,068 5,278 5,384 Advertising 1,825 4,303 4,500 3,500 4,500 4,590 Printing 80 265 500 47 500 510 Schools & Training 2,675 3,857 5,675 2,463 5,675 5,789 Service Charges & Fees 14,349 13,714 15,196 10,785 15,196 15,500 Communications/Pagers/Mobiles 750 1,238 1,350 2,288 1,800 1,800 Dues & Membership 1,125 676 1,150 1,260 1,815 1,705 Travel & Per Diem 2,885 4,373 4,125 - 4,125 4,208 Meetings 353 101 300 - 300 306 Office Supplies 2,769 1,653 2,320 1,673 2,320 2,366 Postage 620 690 1,000 622 1,000 1,020 Publications/Books/Subscriptions 114 - - 129 - - Furniture/Equipment <$5000 - - - - - - Miscellaneous Expense 271 286 100 60,014 100 100 Total Services/Supplies 165,312$ 156,680$ 136,413$ 187,392$ 137,528$ 140,094$ Total Expenditures 533,987$ 526,601$ 580,570$ 586,968$ 534,922$ 545,436$ FY21 Town of Trophy Club Approved Budget 30 Municipal Court FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 63,629 $ 39,546 $ 47,507 $ 48,334 $ 48,925 $ 49,904 Longevity - - - - 125 128 Stipend - - - - - - Certifications 1,100 825 900 900 900 918 Retirement 8,130 5,283 6,299 6,541 6,664 6,797 Medical Insurance 6,417 4,233 5,702 5,773 5,702 5,816 Dental Insurance 384 265 412 351 360 367 Vision Insurance 52 36 47 45 47 48 Life Insurance & Other 379 479 348 597 358 365 Social Security Taxes 3,848 2,469 3,001 3,005 3,089 3,151 Medicare Taxes 900 577 702 703 722 736 Unemployment Taxes 162 60 171 18 171 174 Workers' Compensation 121 124 112 99 86 88 Pre-Employment Physicals & Testing - 45 - - - - Total Personnel 85,122$ 53,942$ 65,201$ 66,367$ 67,149$ 68,492$ Services/Supplies Professional Outside Services $ - $ 6,516 $ - $ - $ - $ - Judge's Compensation 3,150 5,460 6,600 7,045 6,600 6,732 Advertising - - - - - - Printing 1,214 46 1,100 858 1,100 1,122 Schools & Training - - - 250 - - Jury Fees - - - - - - Dues & Membership - 150 260 75 260 265 Travel & Per Diem - - - - - - Office Supplies - 310 330 61 330 337 Postage 137 349 400 298 400 408 Publications/Books/Subscriptions 247 - 50 - 50 51 Furniture/Equipment <$5000 29 - - - - - Miscellaneous Expenses - 105 - - - - Total Services/Supplies 4,777$ 12,937$ 8,740$ 8,586$ 8,740$ 8,915$ Total Expenditures 89,899$ 66,879$ 73,941$ 74,953$ 75,889$ 77,407$ FY21 Town of Trophy Club Approved Budget 31 Information Services FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Personnel Salaries $ 160,563 $ 164,369 $ 165,027 $ 165,027 $ 169,978 $ 173,378 Longevity 2,175 2,355 2,520 2,535 2,520 2,570 Stipend - - - - - - Certification - - - - 1,800 1,836 Retirement 20,068 22,251 21,883 21,883 23,151 23,614 Medical Insurance 11,802 12,122 11,404 11,404 11,404 11,632 Dental Insurance 767 696 824 824 720 734 Vision Insurance 104 94 95 95 95 97 Life Insurance & Other 890 867 1,208 1,208 1,244 1,269 Social Security Taxes 9,652 10,650 10,388 10,388 10,807 11,023 Medicare Taxes 2,257 2,491 2,429 2,429 2,527 2,578 Unemployment Taxes 324 18 342 342 342 349 Workers' Compensation 336 344 386 386 301 307 Total Personnel 208,938$ 216,258$ 216,506$ 216,521$ 224,888$ 229,386$ Services/Supplies Software & Support $ 223,436 $ 272,631 $ 288,186 $ 311,686 $ 325,000 $ 331,500 Security 2,620 2,596 2,257 2,257 2,257 2,302 Schools & Training 450 360 3,900 900 3,900 3,978 Telephone 3,625 - 1,000 1,000 1,000 1,020 Communications/Pagers/Mobiles 56,863 42,454 41,375 42,175 50,000 51,000 Building Maintenance -- - - - - Independent Labor 24,461 3,460 23,400 11,400 11,400 11,628 Copier Rental/Leases 10,647 12,182 11,751 11,751 10,651 10,864 Dues & Membership 107 230 350 350 350 357 Travel & Per Diem 1,159 - 6,208 - 6,208 6,332 Meetings - - 122 155 122 124 Office Supplies 1,080 935 921 921 921 939 Printer Supplies 7,575 10,795 7,500 5,000 7,500 7,650 Postage 66 - 300 9 300 306 Publication/Books/Subscriptions - - - - - - Uniforms 110 - - - - - Hardware 14,919 13,137 11,460 10,460 11,460 11,689 Total Services/Supplies 347,118$ 358,779$ 398,730$ 398,064$ 431,069$ 439,690$ Capital Capital Outlay $ - $ - $ - $ - $ - $ - Hardware 14,209 - - - - - Hardware 1,231 - - - - - Capital Expenses 91,515 - - - - - Capital Outlay 106,955 - - - Total Capital 106,955$ -$ -$ -$ -$ -$ Total Expenditures 663,011$ 575,037$ 615,236$ 614,585$ 655,957$ 669,077$ FY21 Town of Trophy Club Approved Budget 32 OTHER FUNDS FY21 Town of Trophy Club Approved Budget 33 Debt Service Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance 309,043$ 430,094$ 479,726$ 473,670$ 535,364$ 210,081$ Revenue Property Taxes $ 2,099,099 $ 2,215,605 $ 2,254,954 $ 2,309,719 2,369,775$ 2,462,423$ Property Taxes/Delinquent 3,648 (338) 2,000 3,292 2,000 2,000 Property Taxes/Penalty & Interest 4,830 5,157 4,500 4,947 4,500 4,500 Intergovernmental Transfer EDC --- -- Interest Income 19,894 29,392 20,000 8,708 15,000 10,000 Total Revenue 2,127,471$ 2,249,816$ 2,281,454$ 2,326,665$ 2,391,275$ 2,478,923$ Expenditures Principal Payments $ 1,463,000 $ 1,613,000 $ 1,978,000 $ 1,978,000 2,238,000$ $ 1,788,000 Interest Payments 737,825 763,973 734,490 734,490 674,726 618,634 Paying Agent Fees 5,235 5,900 7,500 8,250 7,500 7,500 Bond/CO Issuance cost -548 - - - Total Expenditures 2,206,060$ 2,383,421$ 2,719,990$ 2,720,740$ 2,920,226$ 2,414,134$ Other Sources (Uses) Bond Proceeds $ - $ - $ - $ - -$ $ - Bond Proceeds- Premium --- -- - Refund Cost --- -- - Transfer In- General Fund --- -- - Transfer In-EDC 4B -99,023 201,555 201,555 203,668 207,741 Transfer In- Street Maintenance Sales 25,000 -- -- Transfer In- Storm Drainage 27,209 26,937 202,933 202,933 - 204,772 Transfer In - Capital Projects --- - -- Transfer In - CCPD 147,431 49,881 51,281 51,281 - 153,681 Transfer In - sub-total 199,640 175,841 455,769 455,769 203,668 566,194 Transfer Out - - - - - - Total Other Sources (Uses)199,640$ 175,841$ 455,769$ 455,769$ 203,668$ 566,194$ Net Increase (Decrease)121,052$ 42,236$ 17,233$ 61,694$ (325,283)$ 630,983$ Ending Fund Balance $ 430,094 $ 473,670 $ 496,959 $ 535,364 $ 210,081 $ 841,064 FY21 Town of Trophy Club Approved Budget 34 Capital Projects Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance 6,285,515$ 5,764,419$ 3,231,713$ 2,078,072$ 1,422,604$ 500,000$ Revenue Contributions/Grants $ - $ - $ - $ - -$ $ - Interest Revenue 113,796 148,731 50,000 90,753 25,000 1,000 Miscellaneous Revenue - - - - Intergovernmental Revenue - - - - Prior Year Adjustment - - - - Total Revenue 113,796$ 149,562$ 50,000$ 90,753$ 25,000$ 1,000$ Expenditures General Government $ - $ 6,623 $ - $ 7,927 - $ 8,000 Bond Issuance Costs -- - - - - Construction 34,843 --- - Engineering 46,701 --- - Capital Outlay 589,164 2,339,286 1,540,000 738,293 1,447,604 - Total Expenditures 670,709$ 2,345,909$ 1,540,000$ 746,221$ 1,447,604$ 8,000$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - Bond Premium - - - -- Transfer In 35,817 - - - 500,000 - Transfer Out -- - - -- Total Other Sources (Uses)35,817$ -$ -$ -$ 500,000$ -$ Net Increase (Decrease)(521,096)$ (2,196,347)$ (1,490,000)$ (655,468)$ (922,604)$ (7,000)$ Ending Fund Balance $ 5,764,419 $ 3,568,072 $ 1,741,713 $ 1,422,604 $ 500,000 $ 493,000 FY21 Town of Trophy Club Approved Budget 35 Capital Equipment Replacement Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance -$ 173,990$ 501,610$ 467,049$ 468,284$ 319,284$ Revenue ------ Miscellaneous Revenue $ - $ - $ - $ - $ - $ - Total Revenue -$ -$ -$ -$ -$ -$ Expenditures Police Capital Replacement $ - $ - $ - $ - $ - $ 123,200 EMS Capital Replacement $ - $ 123,118 $ 121,714 $ 141,488 $ 30,500 $ - Fire Capital Replacement $ - $ - $ - $ 20,000 $ 110,000 $ 18,500 Parks Capital Replacement $ - - $ 105,000 $ 52,041 $ 150,000 $ 150,500 Recreation Capital Replacement $ - $ 85,284 $ 178,000 - $ 79,500 $ 27,000 Community Development Capital Replac $ - - $ - - - $ 27,000 Hardware (Items under 5K) $ 28,152 $ - $ 23,806 $ - $ - Capital Expenses (Items over 5K) $ - $ 20,629 $ - $ 32,750 $ - $ - Information Services Capital Replacem $ - $ - Facilities Capital Replacement $ - $ - $ 29,000 $ - $ 29,000 $ 29,000 Total Expenditures -$ 208,402$ 404,714$ 270,084$ 399,000$ 375,200$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - Transfer from Tax Notes Transfer In - 501,461 542,639 271,320 250,000 375,200 Total Other Sources (Uses)-$ 501,461$ 542,639$ 271,320$ 250,000$ 375,200 Net Increase (Decrease) $ - $ 293,059 $ 137,925 $ 1,235 $ (149,000) $ - Ending Fund Balance $ - $ 467,049 $ 639,535 $ 468,284 $ 319,284 $ 319,284 FY21 Town of Trophy Club Approved Budget 36 IS Capital Equipment Replacement Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance -$ -$ -$ -$ -$ 125,000$ Revenue Miscellaneous Revenue - - - - - - Total Revenue -$ -$ -$ -$ -$ -$ Expenditures Police Capital Replacement - - - - - - EMS Capital Replacement - - - - - - Fire Capital Replacement - - - - - - Parks Capital Replacement - - - - - - Recreation Capital Replacement - - - - - - Community Development Capital Replac - - - - - - Small Equipment - - - - - - Hardware (Items under 5K)- - - - - 23,700 Capital Expenses (Items over 5K)- - - - - - Information Services Capital Replacem - - 125,000 123,950 Facilities Capital Replacement - - - - - - Total Expenditures -$ -$ -$ -$ 125,000$ 147,650$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - Transfer from Tax Notes Transfer In - - - 250,000 147,650 Total Other Sources (Uses)-$ -$ -$ -$ 250,000$ 147,650$ Net Increase (Decrease)-$ -$ -$ -$ 125,000$ -$ Ending Fund Balance $ - $ - $ - $ - $ 125,000 $ 125,000 FY21 Town of Trophy Club Approved Budget 37 Hotel Occupancy Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance 399,883$ 790,686$ 1,067,065$ 1,313,981$ 1,473,389$ 1,333,961$ Revenue Hotel Occupancy Tax $ 619,506 $ 669,983 $ 550,000 $ 350,681 $ 210,000 $ 400,000 July 4th Revenue 10,503 11,133 7,500 - 7,500 7,500 Interest Income 9,296 14,485 5,000 6,146 5,000 5,000 Total Revenue 639,305$ 695,601$ 562,500$ 356,827$ 222,500$ 412,500$ Expenditures Personnel Salaries $ 102,380 $ 17,732 $ - - - - Overtime -- 20,000 20,000 20,000 22,050 Longevity 444 -- --- Stipend --- --- Retirement 12,477 2,191 - - -- Medical insurance 7,952 1,689 - --- Dental Insurance 724 81 - --- Vision Insurance 89 10 - --- Life Insurance & Other 536 116 - --- Social Security Taxes 6,033 1,059 - --- Medicare Taxes 1,411 248 - --- Unemployment Taxes 445 4 - --- Workers' Compensation 1,656 -- --- Pre-Employement Physicals/Testing 27 -- --- Total Personnel 134,174$ 23,129$ 20,000$ 20,000$ 20,000$ 22,050$ Services & Supplies Professional Outside Services 10,297$ -$ -$ -$ -$ -$ Auditing - 2,000 3,000 3,000 3,000 4,000 Software & Support - - 4,500 4,725 5,000 5,000 Advertising 15,292 33,501 17,725 14,597 25,000 18,300 Service Charges & Fees -51 - - -- Printing -- - - - - Communications/Pagers/Mobiles 421 75 - 1,008 -- Event Rentals 3,094 - 1,500 1,500 15,045 15,090 Dues & Membership 406 - 3,900 - 4,000 4,057 Uniforms --- - -- Program Supplies --- - -- July 4 Celebration 84,818 82,505 111,300 39,020 114,883 118,544 Community Events - - - - - - Total Services & Supplies 114,328$ 118,132$ 141,925$ 63,850$ 166,928$ 164,991$ Capital Outlay Capital Outlay $ - $ 31,045 $ 50,000 $ 113,568 $ 175,000 $ 100,000 Total Capital -$ 31,045$ 50,000$ 113,568$ 175,000$ 100,000$ Total Expenditures 248,502$ 172,306$ 211,925$ 197,418$ 361,928$ 287,041$ Other Sources (Uses) Transfer To General Fund -$ -$ -$ -$ -$ -$ FY21 Town of Trophy Club Approved Budget 38 Hotel Occupancy Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Transfer To Future Capital Project Reser - - - - - - Transfer Out - - - - - - Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ Net Increase (Decrease)390,803$ 523,295$ 350,575$ 159,408$ (139,428)$ 125,459$ Ending Fund Balance 790,686$ 1,313,981$ 1,417,640$ 1,473,389$ 1,333,961$ 1,459,420$ FY21 Town of Trophy Club Approved Budget 39 Street Maintenance Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance 92,856$ 67,188$ 92,456$ 92,457$ 121,087$ 159,946$ Revenue Sales Tax $ 224,501 $ 248,744 $ 243,112 $ 243,589 $ 262,500 $ 267,750 Interest Income 10 -- - - - Total Revenue 224,511$ 248,744$ 243,112$ 243,589$ 262,500$ 267,750$ Expenditures Personnel Salaries $ 55,188 $ 62,484 $ 62,300 $ 65,282 $ 64,158 $ 65,441 Overtime 1,042 -- - - - Longevity 1,158 1,116 1,220 1,230 1,344 1,370 Retirement 7,066 8,491 8,261 9,591 8,738 8,913 Medical Insurance 7,600 6,139 5,702 - 5,702 5,816 Dental Insurance 600 632 783 805 682 696 Vision Insurance 72 74 76 85 76 78 Life Insurance & Other 360 388 456 383 470 479 Social Security Taxes 3,385 4,087 3,938 4,154 4,076 4,158 Medicare Taxes 792 956 921 997 953 972 Unemployment Taxes 225 13 239 22 239 244 Workers' Compensation 2,678 3,021 2,914 2,490 2,904 2,962 Pre-employment Physicals/Testing --- - - - Total Personnel 80,166$ 87,399$ 86,811$ 85,038$ 89,342$ 91,128$ Services & Supplies Water $ - $ 174 $ 2,000 $ - $ 2,000 $ 2,040 Communications/Pagers/Mobiles 60 -- - - - Vehicle Maintenance 3,530 6,198 3,500 3,316 3,500 3,570 Equipment Maintenance -- 300 24 300 306 Street Maintenance 123,055 102,897 100,000 100,000 100,000 102,000 Signs & Markings 13,305 21,852 20,000 20,000 20,000 20,400 Fuel 4,273 4,661 7,500 4,654 6,500 6,630 Small Tools 789 293 2,000 1,926 2,000 2,040 Miscellaneous Expense --- - - - Total Service & Supplies 145,012$ 136,076$ 135,300$ 129,921$ 134,300$ 136,986$ Capital Vehicles $ - $ - $ - $ - $ - $ - Capital Replacement --- - - - Capital Outlay - -- - - - Total Capital -$ -$ -$ -$ -$ -$ Total Expenditures 225,178$ 223,475$ 222,111$ 214,959$ 223,642$ 228,114$ FY21 Town of Trophy Club Approved Budget 40 Street Maintenance Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Other Sources (Uses) Transfer To Debt Service $ (25,000) $ - $ - $ - $ - $ - Transfer To Storm Drainage - -- - - - Transfer Out (25,000) - - - - - Total Sources Other (Uses)(25,000)$ -$ -$ -$ -$ -$ Net Increase (Decreases)(25,667)$ 25,268$ 21,001$ 28,630$ 38,859$ 39,636$ Ending Fund Balance $ 67,188 $ 92,456 $ 113,457 $ 121,087 $ 159,946 $ 199,581 FY21 Town of Trophy Club Approved Budget 41 Court Technology Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance 17,926$ 17,498$ 13,080$ 12,268$ 13,187$ 13,465$ Revenue Municipal Court Technology Fee $ 5,009 $ 2,449 $ 2,800 $ 919 2,800$ 2,800$ Miscellaneous Revenue --- - - - Total Revenue 5,009$ 2,449$ 2,800$ 919$ 2,800$ 2,800$ Expenditures Software & Support 5,437$ -$ -$ -$ -$ -$ Software & Support -5,865 1,872 - 1,872 2,105 Software & Support Subtotal 5,437 5,865 1,872 - 1,872 2,105 Hardware -1,814 650 - 650 650 Total Expenditures 5,437$ 7,679$ 2,522$ -$ 2,522$ 2,755$ Capital Capital Outlay -$ -$ -$ -$ -$ -$ Total Capital Outlay -$ -$ -$ -$ -$ -$ Total Expenditures 5,437$ 7,679$ 2,522$ -$ 2,522$ 2,755$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ Net Increase (Decrease)(428)$ (5,230)$ 278$ 919$ 278$ 45$ Ending Fund Balance $ 17,498 $ 12,268 $ 13,358 $ 13,187 $ 13,465 13,510$ FY21 Town of Trophy Club Approved Budget 42 Court Security Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance 19,893$ 19,657$ 17,768$ 16,968$ 17,481$ 16,681$ Revenue Municipal Court Security Fee $ 3,756 $ 1,841 $ 2,200 $ 1,793 2,200$ $ 2,200 Truancy Prevention & Diversion Fees - - - 620 - - Municipal Jury Fees - - - 9 - - Total Revenue 3,756$ 1,841$ 2,200$ 2,422$ 2,200$ 2,200$ Expenditures Schools and Training $ 681 $ 350 $ 400 $ - 400$ $ 400 Small Equipment - - - - - - Travel and Per Diem 311 380 1,100 409 1,100 1,100 Total Expenditures 992$ 730$ 1,500$ 409$ 1,500$ 1,500$ Other Sources (Uses) Transfer In - - - - - - Transfer Out (3,000) (3,000) (1,500) (1,500) (1,500) (1,500) Total Other Sources (Uses)(3,000)$ (3,000)$ (1,500)$ (1,500)$ (1,500)$ (1,500)$ Net Increase (Decrease)(236)$ (1,889)$ (800)$ 513$ (800)$ (800)$ Ending Fund Balance $ 19,657 $ 17,768 $ 16,968 $ 17,481 $ 16,681 $ 15,881 FY21 Town of Trophy Club Approved Budget 43 CCPD Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance 60,985$ 77,222$ 130,122$ 79,228$ 110,856$ 82,957$ Revenue Sales Tax $ 224,102 $ 244,325 $ 235,819 $ 237,500 $ 262,500 $ 270,375 Grant Revenue - - - 2,301 - - Interest Income 7 - - 3,200 - - Total Revenue 224,109$ 244,325$ 235,819$ 243,001$ 262,500$ 270,375$ Expenditures Personnel Salaries $ - $ - $ - $ - $ - $ - Overtime -- 20,040 2,476 20,040 21,260 Longevity -- - - - - Stipend -- - - - - Retirement -- 2,657 - 2,729 2,819 Social Security Taxes -- 1,242 - 1,242 1,318 Medicare Taxes -- 291 - 291 308 Workers' Compensation -- 446 198 446 446 Total Personnel $ - $ - $ 24,677 $ 2,674 $ 24,748 $ 26,152 Services & Supplies Professional Outside Services $ - $ 13,783 $ 26,000 $ 26,350 $ 26,000 $ 4,700 Schools & Training - 19,260 15,400 15,400 15,400 - Qualifying Expenses - 17,218 18,250 18,249 18,250 - Uniforms 4,804 4,028 6,000 5,021 6,000 1,000 Small Equipment 9,401 46,960 44,900 44,899 50,000 26,000 Total Services & Supplies 14,205$ 101,248$ 110,550$ 109,919$ 115,650$ 26,000$ Capital Capital Outlay $ 46,236 $ 40,297 $ 47,500 $ 47,500 $ 150,000 $ 45,000 Total Capital 46,236$ 40,297$ 47,500$ 47,500$ 150,000$ 45,000$ Total Expenditures 60,441$ 141,545$ 182,727$ 160,092$ 290,398$ 97,152$ Other Sources (Uses) Transfer Out $ (147,431) $ (49,881) $ (51,281) $ (51,281) $ - $ (153,681) Total Other Sources (Uses)(147,431)$ (49,881)$ (51,281)$ (51,281)$ -$ (153,681)$ Net Increase (Decrease)16,237$ 52,900$ 1,811$ 31,628$ (27,898)$ 19,542$ Ending Fund Balance $ 77,222 $ 130,122 $ 131,933 $ 110,856 $ 82,957 $ 102,499 FY21 Town of Trophy Club Approved Budget 44 Recreation Program Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance 7,307$ 3,655$ 3,028$ 3,028$ 920$ 920$ Revenue Recreation Programs $ 5,113 $ 5,680 $ 6,000 $ 48 $ 6,000 $ 6,000 Total Revenue 5,113$ 5,680$ 6,000$ 48$ 6,000$ 6,000$ Expenditures Recreation Programs $ 8,765 $ 6,307 $ 6,000 $ 2,156 $ 6,000 $ 6,000 Total Expenditures 8,765$ 6,307$ 6,000$ 2,156$ 6,000$ 6,000$ Net Increase (Decrease)(3,652)$ (627)$ -$ (2,108)$ -$ -$ Ending Fund Balance 3,655$ 3,028$ 3,028$ 920$ 920$ 920$ FY21 Town of Trophy Club Approved Budget 45 Parkland Dedication Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance -$ 467,425$ 220,464$ 385,294$ 550,125$ 605,125$ Revenue Interest Income $ 6,555 $ 11,870 $ - $ 4,967 $ 5,000 $ - Miscellaneous Revenue 500,000 - -- 150,000 - Park Revenues --- 100,000 - - Total Revenue 506,555$ 11,870$ -$ 104,967$ 155,000$ -$ Expenditures Capital Expenditures $ 39,130 $ 258,831 $ 162,000 $ (59,864) $ 100,000 100,000$ Total Expenditures 39,130$ 258,831$ 162,000$ (59,864)$ 100,000$ 100,000$ Net Increase (Decrease)467,425$ (246,961)$ (162,000)$ 164,831$ 55,000$ (100,000)$ Ending Fund Balance 467,425$ 220,464$ 58,464$ 550,125$ 605,125$ 505,125$ FY21 Town of Trophy Club Approved Budget 46 Trophy Club Park FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Working Capital (20,169)$ 127,992$ 90,904$ 63,532$ (34,680)$ (61,419)$ Revenue Grant Revenue $ - $ 3,360 $ - $ - $ - $ - Park Revenue 167,304 99,351 160,000 131,362 160,000 $ 163,200 Interest Income 13 --- - - Miscellaneous Revenue 94,521 --- - - Total Revenue 261,838$ 102,711$ 160,000$ 131,362$ 160,000$ 163,200$ Expenses Personnel Salaries $ 19,361 $ 31,376 $ 49,282 $ 34,076 $ 22,845 $ 23,302 Part Time 25,834 26,351 Longevity - -- - 65 66 Retirement 487 2,087 3,109 2,672 3,112 3,174 Medical Insurance 521 1,707 2,789 2,726 2,789 2,845 Dental Insurance 39 117 - 237 282 288 Vision Insurance 5 15 - 20 25 26 Life Insurance & Other 26 78 172 130 167 170 Social Security Taxes 1,147 1,962 3,056 2,439 3,083 3,145 Medicare Taxes 268 459 715 571 721 735 Unemployment taxes 216 75 231 145 231 235 Workers' Compensation 391 998 1,009 1,009 994 1,014 Pre-Employment Physicals/Testing - --- - - Total Personnel 22,461$ 38,873$ 60,363$ 44,024$ 60,147$ 61,350$ Services & Supplies Professional Outside Services $ - $ - $ - $ - $ - $ - Auditing 1,000 2,000 -- - - Software & Support 4,339 4,431 3,815 3,860 3,815 3,891 Advertising 484 441 1,900 192 1,900 1,938 Printing - - 600 548 600 612 Schools & Training - -- - - - Service Charges & Fees 13,068 6,964 10,000 9,799 10,000 10,200 Electricity 1,244 1,051 2,148 1,612 2,148 2,191 Water 4,105 2,234 4,914 4,185 4,914 5,012 Communications/Pagers/Mobiles 2,832 3,329 958 3,767 958 977 Insurance 1,200 1,200 - 1,200 1,200 1,224 Property Maintenance 6,700 16,196 17,000 83,787 17,000 17,340 Equipment Maintenance 2,623 3,428 3,750 3,991 3,750 3,825 Independent Labor 19,546 22,316 28,600 21,550 28,600 29,172 Portable toilets 6,796 5,100 4,250 2,175 4,250 4,335 Dues & Membership - - 140 - 140 143 Office Supplies - 74 1,107 1,009 1,107 1,129 Postage - 57 346 - 346 353 Fuel - 3,203 990 2,966 990 1,010 Uniforms - 560 423 406 423 431 Community Events 4,847 2,533 9,700 8,995 9,700 9,894 Small Tools - 139 500 495 500 510 FY21 Town of Trophy Club Approved Budget 47 Trophy Club Park FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Furniture/Equipment<$5,000 - 749 - - - - Maintenance Supplies 45 545 450 450 450 459 Miscellaneous Expense - 4,376 300 14,564 300 306 Depreciation Expense - Machinery and 2,387 - -- - - Prompt Payment Interest -- -- - - Total Services & Supplies 71,216$ 80,926$ 91,891$ 165,550$ 93,091$ 94,953$ Capital Capital Expenses $ - $ - $ - $ - $ 13,500 $ - Total Capital -$ -$ -$ -$ 13,500$ -$ Total Expenses 93,677$ 119,799$ 152,254$ 209,574$ 166,738$ 156,303$ Other Sources (Uses) Park Administration Transfer $ (20,000) $ (20,000) $ (20,000) $ (20,000) $ (20,000) $ (20,000) Police and EMS Service Transfer - - -- -- Transfer Out - sub-total $ (20,000) $ (20,000) $ (20,000) $ (20,000) $ (20,000) $ (20,000) Total Other Sources (Uses)(20,000)$ (20,000)$ (20,000)$ (20,000)$ (20,000)$ (20,000)$ Net Increase (Decrease)148,161$ (37,088)$ (12,254)$ (98,212)$ (26,738)$ (13,103)$ Ending Working Capital $ 127,992 $ 90,904 $ 78,651 $ (34,680) $ (61,419) $ (74,522) FY21 Town of Trophy Club Approved Budget 48 Storm Drainage Utility FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Working Capital 330,449$ 415,781$ 715,900$ 665,539$ 743,720$ 934,120$ Revenue Storm Drainage Fee $ 425,018 $ 439,944 $ 424,200 $ 421,785 $ 430,000 $ 438,600 Hazardous Waste Stipend ---- - - Miscellaneous Revenue ---- - - Interest Income 7,245 11,818 -2,559 - - Total Revenue 432,263$ 451,763$ 424,200$ 424,344$ 430,000$ 438,600$ Expenses Personnel Salaries $ - $ - $ - $ - $ - $ - Overtime ---- - - 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 $ 23,855 $ 29,595 $ 29,400 $ 29,175 $ 29,400 $ 29,988 Engineering/Construction 18,244 16,049 30,000 25,693 30,000 30,600 Trash Removal/Recycling 3,008 2,850 2,000 5,000 5,000 5,100 Street Sweeping 3,697 2,350 4,500 8,000 15,000 15,300 Independent Labor 6,369 9,799 20,000 21,770 120,000 122,400 Dues & Membership 110 111 200 135 200 204 Fuel ---- - - Miscellaneous Expense ---- - - Depreciation Expense 51,083 --- - - Total Services & Supplies 106,366$ 60,754$ 86,100$ 89,773$ 199,600$ 203,592$ Capital Capital Replacement -$ -$ -$ -$ -$ -$ Capital Expense - - - - - - Capital Projects - - - - - - Transfer to Drainage Capital Projects -- -- - - Total Capital -$ -$ -$ -$ -$ -$ Debt Service Principal $ 150,000 $ - $ - $ - $ - $ - Interest 23,356 23,952 -13,456 -13,456 Total Debt Service 173,356$ 23,952$ -$ 13,456$ -$ 13,456$ FY21 Town of Trophy Club Approved Budget 49 Storm Drainage Utility FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Total Expenses 279,722$ 84,706$ 86,100$ 103,230$ 199,600$ 217,048$ Other Sources (Uses) Cumulative effect on change in accoun $ - $ - $ - $ - $ - $ - Transfer In - --- -- Transfer to General Fund $ (40,000) $ (40,000) $ (40,000) $ (40,000) $ (40,000) $ (40,000) Transfer To Debt Service (27,209) (26,937) (202,933) (202,933) - (204,772) Total Other Sources (67,209)$ (66,937)$ (242,933)$ (242,933)$ (40,000)$ (244,772)$ Net Increase (Decrease)85,332$ 300,119$ 95,167$ 78,181$ 190,400$ (23,220)$ Ending Working Capital $ 415,781 $ 715,900 $ 811,067 $ 743,720 $ 934,120 $ 910,900 FY21 Town of Trophy Club Approved Budget 50 EDC 4B FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATED FY 2021 APPROVED FY 2022 PROJECTED Starting Net Position 713,274$ 636,691$ 70,790$ (31,676)$ 212,994$ 457,577$ Revenue Sales Tax - General $ 449,003 $ 497,487 $ 486,224 $ 487,178 $ 525,000 $ 535,500 NTX Magazine Revenue --- - - - Interest Income 8,298 5,454 4,000 - 4,000 4,080 Total Revenue 457,301$ 502,941$ 490,224$ 487,178$ 529,000$ 539,580$ Expenses Professional Outside Services $ 1,500 $ 1,116 $ 4,000 $ 3,254 $ 4,000 $ 4,080 Auditing 1,000 2,000 4,000 4,000 4,000 4,080 Advertising 377 3,895 35,000 - 35,000 35,700 Printing - 34 200 - 200 204 Schools & Training 350 - 1,000 - 1,000 1,020 Dues & Membership - - 1,200 1,000 1,200 1,224 Travel & Per Diem - -750 - 750 765 Office Supplies - 25 200 - 200 204 Miscellaneous Expense 2,500 2,501 4,000 2,500 4,000 4,080 EDC Projects 106,950 261,010 - - - - Incentive Programs 140,773 696,939 - - - - Transfer to General Fund - -30,000 30,000 30,000 30,600 Transfer to Debt Service - 99,022 201,555 201,555 203,668 207,741 Bond Principal - -- - - - Bond Interest 102,723 1,900 - - - - Debt Issue Cost - - - - - - Paying Agent Fees 200 400 400 200 400 408 Total Expenses 356,373$ 1,068,842$ 282,305$ 242,509$ 284,418$ 290,106$ Net Increase (Decrease)100,928$ (565,901)$ 207,919$ 244,669$ 244,582$ 249,474$ Ending Net Position $ 814,202 $ 70,790 $ 278,710 $ 212,994 $ 457,577 $ 707,051 FY21 Town of Trophy Club Approved Budget 51 TIRZ#1 Fund FY 2018 ACTUAL FY 2019 ACTUAL FY 2020 APPROVED FY 2020 ESTIMATE FY 2021 APPROVED FY 2022 PROJECTED Beginning Fund Balance (334,114)$ (592,352)$ (540,670)$ (522,683)$ (399,802)$ (311,819)$ Revenue Property Tax $ 80,316 $ 74,940 $ 154,068 $ 109,479 $ 112,763 $ 115,019 Sales Tax 5,231 5,087 7,800 26,813 27,500 28,050 Total Revenue 85,547$ 80,027$ 161,868$ 136,292$ 140,263$ 143,069$ Expenses Professional Outside Services $ - $ 1,116 $ 3,000 $ 3,254 $ 3,000 $ 3,000 Incentive Programs 343,785 9,242 42,096 10,157 49,280 50,074 Total Expenditures 343,785$ 10,358$ 45,096$ 13,411$ 52,280$ 53,074$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ Net Increase (Decrease)(258,238)$ 69,669$ 116,772$ 122,881$ 87,983$ 89,995$ Ending Fund Balance (592,352)$ (522,683)$ (423,898)$ (399,802)$ (311,819)$ (221,824)$ FY21 Town of Trophy Club Approved Budget 52 APPENDIX FY21 Town of Trophy Club Approved Budget 53 Future Capital Needs All Funds FY 2023 PROJECTED FY 2024 PROJECTED FY 2025 PROJECTED FY 2026 PROJECTED FY 2027 PROJECTED Beginning Fund Balance $ (885,000)(1,686,000)$ $ (2,596,000)(3,481,000)$ Revenue Contributions/Grants Interest Revenue Miscellaneous Revenue Intergovernmental Revenue Prior Year Adjustment Total Revenue -$ -$ -$ -$ -$ Expenditures Police Capital Replacement $ 160,000 $ 76,000 $ 125,000 $ 130,000 $ 150,000 EMS Capital Replacement $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Fire Capital Replacement $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Streets Capital Replacement $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 Parks Capital Replacement $ 220,000 $ 225,000 $ 230,000 $ 230,000 $ 230,000 Recreation Capital Replacement $ 80,000 $ 75,000 $ 80,000 $ 100,000 $ 80,000 Community Development Capital Replacement $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 General Government $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Information Services $ 100,000 $ 100,000 $ 150,000 $ 100,000 $ 185,000 Total Expenditures 885,000$ 801,000$ 910,000$ 885,000$ 970,000$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - Bond Premium ----- Transfer In ----- Transfer Out ----- Total Other Sources (Uses)-$ -$ -$ -$ -$ Net Increase (Decrease)(885,000)$ (801,000)$ (910,000)$ (885,000)$ (970,000)$ Ending Fund Balance $ (885,000) $ (1,686,000) $ (2,596,000) $ (3,481,000) $ (4,451,000) FY21 Town of Trophy Club Approved Budget 54 2020 Tax Rate Calculation Notice Taxing Unit Name: _____________________________ Attached are the following documents: No New Revenue and Voter Approval Tax Rate Worksheets Tax Rate Recap Notice of Tax Rates (required to be posted on taxing unit website) Approving No New Revenue Rate of ____________ Voter Approval Rate of _____________ (if applicable) Di Minimis Rate of _____________ 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. If our office is handling the Tax Rate Calculation Publication for your taxing unit, your proposed rate will determine which Notice of Public Hearing will need to be published in the newspaper and online. Proposed Tax Rate must be provided as it is required to be listed on this year’s publication. Please let me know if you have any questions. Proposed M&O_______________ (Maintenance & Operation Rate) Proposed I&S_________________ (Interest & Sinking or Debt Rate) 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 Date ________________________________ ____________ Signature Date Town of Trophy Club, TX $0.453382/$100 $0.466599/$100 $0.481246/$100 $0.336442/$100 $0.11/$100 $0.446442/$100 Mike Erwin August 3, 2020 August 3, 2020 Town of Trophy Club, TX Mike Erwin FY21 Town of Trophy Club Approved Budget 55 TNT-856 06-20/6 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB 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. 1. 2019 total taxable value. Enter the amount of 2019 taxable value on the 2019 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 (will deduct taxes in Line 17).1 $2,190,646,650 2. 2019 tax ceilings. Counties, Cities and Junior College Districts. Enter 2019 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other units enter "0" If your taxing units adopted the tax ceiling provision in 2019 or prior year for homeowners age 65 or older or disabled, use this step.2 $338,010,653 3. Preliminary 2019 adjusted taxable value. Subtract line 2 from line 1.$1,852,635,997 4. 2019 total adopted tax rate. $0.446442/$100 5. 2019 taxable value lost because court appeals of ARB decisions reduced 2019 appraised value. A.Original 2019 ARB values:$56,912,238 B.2019 values resulting from final court decisions:- $48,645,363 C.2019 value loss. Subtract B from A.3 $8,266,875 6. 2019 taxable value subject to an appeal under Chapter 42, as of July 25. A.2019 ARB certified value:$0 B.2019 dispuated value:- $0 C.2019 undisputed value. Subtract B from A.4 $0 7. 2019 Chapter 42 related adjusted values. Add line 5 and line 6.$8,266,875 8. 2019 taxable value, adjusted for actual and potential court-ordered adjustments. Add line 3 and line 7.$1,860,902,872 1 Tex. Tax Code § 26.012(14) 2 Tex. Tax Code § 26.012(14) 3 Tex. Tax Code § 26.012(13) FY21 Town of Trophy Club Approved Budget 56 4 Tex. Tax Code § 26.012(13) FY21 Town of Trophy Club Approved Budget 57 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB No-New-Revenue Tax Rate (continued) 9. 2019 taxable value of property in territory the taxing unit deannexed after January 1, 2019. Enter the 2019 value of property in deannexed territory.5 $0 10. 2019 taxable value lost because property first qualified for an exemption in 2020. 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 2020 does not create a new exemption or reduce taxable value. A.Absolute exemptions. Use 2019 market value:$90,727 B.Partial exemptions. 2020 exemption amount or 2020 percentage exemption times 2019 value:+ $5,570,442 C.Value loss. Add A and B.6 $5,661,169 11. 2019 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 2020. Use only those properties that first qualified in 2020; do not use properties that qualified in 2019. A.2019 market value:$0 B.2020 productivity or special appraised value:- $0 C.Value loss. Subtract B from A.7 $0 12. Total adjustments for lost value. Add lines 9, 10C and 11C.$5,661,169 13. Adjusted 2019 taxable value. Subtract line 12 from line 8.$1,855,241,703 14. Adjusted 2019 total levy. Multiply line 4 by line 13 and divide by $100.$8,282,578 15. Taxes refunded for years preceding tax year 2019. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2019. Types of refunds include court decisions, Tax Code § 25.25(b) and (c) corrections and Tax Code § 31.11 payment errors. Do not include refunds for tax year 2019. This line applies only to tax years preceding tax year 2019.8 $14,063 16. Taxes in tax increment financing (TIF) for tax year 2019. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the unit has no 2020 captured appraised value in Line 18D, enter "0".9 $44,011 17. Adjusted 2019 levy with refunds and TIF adjustment. Add lines 14 and 15, subtract line 16.10 $8,252,630 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 § 26.012(13) 9 Tex. Tax Code § 26.03(c) 10 Tex. Tax Code § 26.012(13) FY21 Town of Trophy Club Approved Budget 58 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB No-New-Revenue Tax Rate (continued) 18. Total 2020 taxable value on the 2020 certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in line 20). These homesteads includes homeowners age 65 or older or disabled.11 A.Certified values:$1,802,600,634 B.Counties: Include railroad rolling stock values certified by the Comptroller's office:+ $0 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:- $0 D.Tax increment financing: Deduct the 2020 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2020 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 - $27,090,893 E.Total 2020 value. Add A and B, then subtract C and D. $1,775,509,741 19. Total value of properties under protest or not included on certified appraisal roll.13 A.2020 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.14 $456,237,320 B.2020 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 at 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 + $79,656 11 Tex. Tax Code § 26.12, 26.04(c-2) 12 Tex. Tax Code § 26.03(c) 13 Tex. Tax Code § 26.01(c) and (d) 14 Tex. Tax Code § 26.01(c) 15 Tex. Tax Code § 26.01(d) FY21 Town of Trophy Club Approved Budget 59 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB No-New-Revenue Tax Rate (concluded) 19. (cont.) C.Total value under protest or not certified. Add A and B. $456,316,976 20. 2020 tax ceilings. Counties, cities and junior colleges enter 2020 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter "0". If your taxing units adopted the tax ceiling provision in 2019 or a prior year for homeowners age 65 or older or disabled, use this step.16 $359,566,734 21.2020 total taxable value. Add lines 18E and 19C. Subtract line 20.17 $1,872,259,983 22. Total 2020 taxable value of properties in territory annexed after January 1, 2019. Include both real and personal property. Enter the 2020 value of property in territory annexed.18 $0 23. Total 2020 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in 2019. 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 January 1, 2019 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2020.19 $52,026,210 24. Total adjustments to the 2020 taxable value. Add lines 22 and 23.$52,026,210 25. Adjusted 2020 taxable value. Subtract line 24 from line 21.$1,820,233,773 26.2020 NNR tax rate. Divide line 17 by line 25 and multiply by $100.20 $0.453382/$100 27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2020 county NNR tax rate.21 $/$100 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) FY21 Town of Trophy Club Approved Budget 60 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB 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. 28. 2019 M&O tax rate. Enter the 2019 M&O tax rate.$0.336442/$100 29. 2019 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in line 8 of the No-New-Revenue Tax Rate Worksheet.$1,860,902,872 30. Total 2019 M&O levy. Multiply line 28 by line 29 and divide by $100.$6,260,858 31. Adjusted 2019 levy for calculating NNR M&O taxes. Add line 31E to line 30. A.2019 sales tax specifically to reduce property taxes. For cities, counties and hospital districts, enter the amount of additional sales tax collected and spent on M&O expenses in 2019, if any. Other taxing units, enter 0. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent.$0 B.M&O taxes refunded for years preceding tax year 2019: 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 2019. This line applies only to tax years preceding tax year 2019.+ $10,601 C.2019 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 2019 captured appraised value in Line 18D, enter 0.- $0 FY21 Town of Trophy Club Approved Budget 61 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB Voter-Approval Tax Rate (continued) 31. (cont.) D.2019 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 E below. The taxing unit receiving the function will add this amount in E below. Other taxing units enter 0.+/- $0 E.2019 M&O levy adjustments.: Add A and B, then subtract C. For taxing unit with D, subtract if discontinuing function and add if receiving function.$10,601 $6,271,459 32. Adjusted 2020 taxable value. Enter the amount in line 25 of the No-New-Revenue Tax Rate Worksheet.$1,820,233,773 33. 2020 NNR M&O rate. (unadjusted) Divide line 31 by line 32 and multiply by $100.$0.344541/$100 34.Rate adjustment for state criminal justice mandate.23 Enter the rate calculated in C. If not applicable, enter 0. A.2020 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose.$0 B.2019 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.$0 C. Subtract B from A and divide by line 32 and multiply by $100.$0/$100 $0/$100 22 [Reserved for expansion] 23 Tex. Tax Code § 26.044 FY21 Town of Trophy Club Approved Budget 62 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB Voter-Approval Tax Rate (continued) 35.Rate adjustment for indigent health care expenditures.24 Enter the rate calculated in C. If not applicable, enter 0. A.2020 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2019 and ending on June 30, 2020, less any state assistance received for the same purpose.$0 B.2019 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, 2018 and ending on June 30, 2019, less any state assistance received for the same purpose.$0 C. Subtract B from A and divide by line 32 and multiply by $100.$0/$100 $0/$100 36.Rate adjustment for county indigent defense compensation.25 Enter the lessor of C and D. If not applicable, enter 0. A.2020 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2019 and ending on June 30, 2020, less any state grants received by the county for the same purpose.$0 B.2019 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2018 and ending on June 30, 2019, less any state grants received by the county for the same purpose.$0 C. Subtract B from A and divide by line 32 and multiply by $100.$0/$100 D. Multiply B by 0.05 and divide by line 32 and multiply by $100.$0/$100 $0/$100 24 Tex. Tax Code § 26.0442 25 Tex. Tax Code § 26.0442 FY21 Town of Trophy Club Approved Budget 63 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB Voter-Approval Tax Rate (continued) 37.Rate adjustment for county hospital expenditures.26 Enter the lessor of C and D, if applicable. If not applicable, enter 0. A.2020 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2019 and ending on June 30, 2020 $0 B.2019 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, 2018 and ending on June 30, 2019.$0 C. Subtract B from A and divide by line 32 and multiply by $100.$0/$100 D. Multiply B by 0.08 and divide by line 32 and multiply by $100.$0/$100 $0/$100 38. Adjusted 2020 NNR M&O rate. Add lines 33, 34, 35, 36, and 37.$0.344541/$100 39. 2020 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 38 by 1.08. Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 38 by 1.035 Taxing unit affected by disaster declaration. If the taxing unit is located in an area declared as disaster area, the governing body may direct the person calculating the voter-approval rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter-approval rate in this manner until the earlier of 1) the second 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, and 2) the third tax year after the tax year in which the disaster occurred. If the taxing unit qualifies under this scenario, multiply line 38 by 1.08. 27 $0.356599/$100 26 Tex. Tax Code § 26.0443 27 Tex. Tax Code § 26.04(c-1) FY21 Town of Trophy Club Approved Budget 64 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB Voter-Approval Tax Rate (concluded) 40.Total 2020 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. Enter debt amount.$2,709,057 B: Subtract unencumbered fund amount used to reduce total debt.-$0 C: Subtract certified amount spent from sales tax to reduce debt (enter zero if none).-$0 D: Subtract amount paid from other resources.-$293,420 E:Adjusted debt. Subtract B, C and D from A.$2,415,637 41. Certified 2019 excess debt collections. Enter the amount certified by the collector.28 $356,133 42. Adjusted 2020 debt. Subtract line 41 from line 40E.$2,059,504 43.2020 anticipated collection rate. If the anticipated rate in A is lower than actual rates in B, C or D, enter the lowest rate from B, C or 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%. 29 A. Enter the 2020 anticipated collection rate certified by the collector.30 100.000000% B. Enter the 2019 actual collection rate.99.000000% C. Enter the 2018 actual collection rate.99.000000% D. Enter the 2017 actual collection rate.100.000000%100.000000% 44. 2020 debt adjusted for collections. Divide line 42 by line 43.$2,059,504 45. 2020 total taxable value. Enter the amount on line 21 of the No-New-Revenue Tax Rate Worksheet.$1,872,259,983 46. 2020 debt rate. Divide line 44 by line 45 and multiply by $100.$0.11/$100 47. 2020 voter-approval tax rate. Add lines 39 and 46.$0.466599/$100 48. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2020 county voter-approval tax rate.$/$100 28 Tex. Tax Code § 26.012(10) and 16.04(b) 29 Tex. Tax Code § 26.04(h),(h-1) and (h-2) 30 Tex. Tax Code § 26.04(b) FY21 Town of Trophy Club Approved Budget 65 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB Voter-Approval Tax Rate Adjustment for Unused Increment Rate The unused increment rate is the rate equal to the difference between the adopted tax rate and voter- approval tax rate before the unused increment rate for the prior three years. 39 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero. For each tax year before 2020, the difference between the adopted tax rate and voter-approval rate is considered zero, therefore the unused increment rate for 2020 is zero. 40 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 41 61. 2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$0/$100 62. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from the 2018 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$0/$100 63. 2017 unused increment rate. Subtract the 2017 actual tax rate and the 2017 unused increment rate from the 2017 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$0/$100 64. 2020 unused increment rate. Add lines 61, 62, and 63.$0/$100 65. 2020 voter-approval tax rate, adjusted for unused increment rate. Add line 64 to one of the following lines (as applicable): line 47, line 48 (counties), line 56 (taxing units with the additional sales tax) or line 60 (taxing units with pollution control).$0.466599/$100 39 Tex. Tax Code § 26.013(a) 40 Tex. Tax Code § 26.013(c) 41 Tex. Tax Code § 26.063(a)(1) FY21 Town of Trophy Club Approved Budget 66 2020 Tax Rate Calculation Worksheet TOWN OF TROPHY CLUB 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. 42 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. 43 66. Adjusted 2020 NNR M&O tax rate. Enter the rate from line 38 of the Voter- Approval Tax Rate Worksheet.$0.344541/$100 67. 2020 total taxable value. Enter the amount from line 21 of the No-New-Revenue Tax Rate Worksheet.$1,872,259,983 68. Rate necessary to impose $500,000 in taxes. Divide $500,000 by line 67 and multiply by $100.$0.026705/$100 69. 2020 debt rate. Enter the rate from line 46 of the Voter-Approval Tax Rate Worksheet.$0.11/$100 70. De minimis rate. Add lines 66,68, and 69.$0.481246/$100 42 Tex. Tax Code § 26.012(8-a) 43 Tex. Tax Code § 26.063(a)(1) FY21 Town of Trophy Club Approved Budget 67 Total Tax Rate Indicate the applicable total tax rates as calculated above. No-New-Revenue tax rate. As applicable, enter the 2020 NNR tax rate from: line 26, line 27 (counties), or line 54 (adjusted for sales tax).$0.453382/$100 Voter-approval tax rate. As applicable, enter the 2020 voter-approval tax rate from: line 47, line 48 (counties), line 56 (adjusted for sales tax), line 60 (adjusted for pollution control), or line 65 (adjusted for unused increment).$0.466599/$100 De minimis rate. If applicable, enter the de minimis rate from line 70.$0.481246/$100 FY21 Town of Trophy Club Approved Budget 68 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 calculated the tax rates in accordance with requirements in Tax Code. 44 Print Here Printed Name of Taxing Unit Representative Sign Here Taxing Unit Representative Date 44 Tex. Tax Code § 26.04(c) FY21 Town of Trophy Club Approved Budget 69 2020 Notice of No-New-Revenue Tax Rate Worksheet for Calculation of Tax Increase/Decrease Entity Name: TOWN OF TROPHY CLUB Date: 08/01/2020 1.2019 taxable value, adjusted for court-ordered reductions. Enter line 8 of the No-New-Revenue Tax Rate Worksheet.$1,860,902,872 2.2019 total tax rate. Enter line 4 of the No-New-Revenue Tax Rate Worksheet.0.446442 3.Taxes refunded for years preceding tax year 2019. Enter line 15 of the No-New-Revenue Tax Rate Worksheet.$14,063 4.Last year's levy. Multiply Line 1 times Line 2 and divide by 100. To the result, add Line 3.$8,321,915 5.2020 total taxable value. Enter Line 21 of the No-New-Revenue Tax Rate Worksheet.$1,872,259,983 6.2020 no-new tax rate. Enter line 26 of the No-New-Revenue Tax Rate Worksheet or Line 54 of the Additional Sales Tax Rate Worksheet.0.453382 7.2020 taxes if a tax rate equal to the no-new-revenue tax rate is adopted. Multiply Line 5 times Line 6 and divide by 100.$8,488,490 8.Last year's total levy. Sum of line 4 for all funds.$8,321,915 9.2020 total taxes if a tax rate equal to the no-new-revenue tax rate is adopted. Sum of line 7 for all funds.$8,488,490 10.Tax Increase (Decrease). Subtract Line 8 from Line 9.$166,575 FY21 Town of Trophy Club Approved Budget 70 TOWN OF TROPHY CLUB Tax Rate Recap for 2020 Tax Rates Description of Rate Tax Rate Per $100 Tax Levy This is calculated using the Total Adjusted Taxable Value (line 25) of the No- New-Revenue Tax Rate Worksheet Additional Tax Levy Compared to last year's tax levy of 8,270,945 Additional Tax Levy Compared to no-new- revenue tax rate levy of 8,252,612 Last Year's Tax Rate 0.446442 $8,126,288 $-144,657 $-126,324 No-New-Revenue Tax Rate 0.453382 $8,252,612 $-18,333 $0 Notice & Hearing Limit*0.453382 $8,252,612 $-18,333 $0 Voter-Approval Tax Rate 0.466599 $8,493,193 $222,247 $240,580 Proposed Tax Rate 0.000000 $0 $-8,270,945 $-8,252,612 No-New-Revenue Tax Rate Increase in Cents per $100 0.00 0.453382 8,252,612 -18,333 0 0.50 0.458382 8,343,624 72,679 91,012 1.00 0.463382 8,434,636 163,690 182,023 1.50 0.468382 8,525,647 254,702 273,035 2.00 0.473382 8,616,659 345,714 364,047 2.50 0.478382 8,707,671 436,726 455,058 3.00 0.483382 8,798,682 527,737 546,070 3.50 0.488382 8,889,694 618,749 637,082 4.00 0.493382 8,980,706 709,761 728,094 4.50 0.498382 9,071,717 800,772 819,105 5.00 0.503382 9,162,729 891,784 910,117 5.50 0.508382 9,253,741 982,796 1,001,129 6.00 0.513382 9,344,753 1,073,807 1,092,140 6.50 0.518382 9,435,764 1,164,819 1,183,152 7.00 0.523382 9,526,776 1,255,831 1,274,164 7.50 0.528382 9,617,788 1,346,842 1,365,175 8.00 0.533382 9,708,799 1,437,854 1,456,187 8.50 0.538382 9,799,811 1,528,866 1,547,199 9.00 0.543382 9,890,823 1,619,877 1,638,210 9.50 0.548382 9,981,834 1,710,889 1,729,222 10.00 0.553382 10,072,846 1,801,901 1,820,234 10.50 0.558382 10,163,858 1,892,913 1,911,245 11.00 0.563382 10,254,869 1,983,924 2,002,257 11.50 0.568382 10,345,881 2,074,936 2,093,269 12.00 0.573382 10,436,893 2,165,948 2,184,281 12.50 0.578382 10,527,905 2,256,959 2,275,292 13.00 0.583382 10,618,916 2,347,971 2,366,304 13.50 0.588382 10,709,928 2,438,983 2,457,316 14.00 0.593382 10,800,940 2,529,994 2,548,327 14.50 0.598382 10,891,951 2,621,006 2,639,339 *Notice & Hearing Limit Rate: This is the highest tax rate that may be adopted without notices and a public hearing. It is the lower of the voter-approval tax rate or the no-new-revenue tax rate. FY21 Town of Trophy Club Approved Budget 71 Tax Levy:This is calculated by taking the adjusted taxable value (line 25 of No-New-Revenue Tax Rate Worksheet), multiplying by the appropriate rate, such as the No-New-Revenue Tax Rate and dividing by 100. For School Districts: This is calculated by taking the adjusted taxable value (line 34 of the Voter- Approval Tax Rate Worksheet), multiplying by the appropriate rate, dividing by 100 and then adding this year's frozen tax levy on homesteads of the elderly. Additional Levy Last Year: This is calculated by taking Last Year's taxable value (line 3 of No-New-Revenue Tax Rate Worksheet), multiplying by Last Year's tax rate (line 4 of No-New-Revenue Tax Rate Worksheet) and dividing by 100. For School Districts: This is calculated by taking Last Year's taxable value, subtracting Last Year's taxable value for the elderly, multiplying by Last Year's tax rate, dividing by 100 and adding Last Year's tax ceiling. Additional Levy This Year: This is calculated by taking the current adjusted taxable value, multiplying by the No-New-Revenue Tax Rate and dividing by 100. For School Districts: This is calculated by taking the adjusted taxable value (line 34 of the Voter- Approval Tax Rate Worksheet), multiplying by the No-New-Revenue Tax Rate, dividing by 100 and adding This Year's tax ceiling. COUNTIES ONLY: All figures in this worksheet include ALL County Funds. Tax Levy amounts are the sum of each Fund's Taxable Value X each Fund's Tax Rate. FY21 Town of Trophy Club Approved Budget 72 TNT-856 04-20/16 2020 Notice of Tax Rates in TOWN OF TROPHY CLUB Property Tax Rates in TOWN OF TROPHY CLUB . This notice concerns the 2020 property tax rates for TOWN OF TROPHY CLUB . This notice provides information about two tax rates. The no-new-revenue tax rate would Impose the same amount of taxes as last year if you compare properties taxed in both years. 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: Last year's adjusted taxes (after subtracting taxes on lost property)$8,252,630 This year's adjusted taxable value (after subtracting value of new property)$1,820,233,773 =This year's no-new-revenue tax rate 0.453382/$100 +This year's adjustments to the no-new-revenue tax rate $0 /$100 =This year's adjusted no-new-revenue tax rate 0.453382/$100 This is the maximum rate the taxing unit can propose unless it publishes a notice and holds a hearing. This year's voter-approval tax rate: Last year's adjusted operating taxes (after adjusting as required by law)$6,271,459 This year's adjusted taxable value (after subtracting value of new property)$1,820,233,773 =This year's voter-approval operating tax rate 0.344541/$100 ×(1.035 or 1.08, as applicable) = this year's maximum operating rate 0.356599/$100 +This year's debt rate 0.110000/$100 +The unused increment rate, if applicable 0.000000/$100 =This year's total voter-approval tax rate 0.466599/$100 This is the maximum rate the taxing unit can adopt without an election for voter approval. Unencumbered Fund Balances: The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal year. These balances are not encumbered by a corresponding debt obligation. Type of Fund Balance GENERAL FUND $5,000,000 DEBT SERVICE FUND $500,000 TROPHY CLUB TIF #1 TIRZ FUND $-424,000 2020 Debt Service: The taxing unit plans to pay the following amounts for long-term debts that are secured by property taxes. These amounts will be paid from property tax revenues (or additional sales tax revenues, if applicable). Description of Debt Principal or Contract Payment to be Interest to be Paid from Property Taxes Other Amounts to be Paid Total Payment FY21 Town of Trophy Club Approved Budget 73 Paid from Property Taxes C O SERIES 2004 $33,000 $6,365 $0 $39,365 G O SERIES 2010 $250,000 $123,706 $0 $373,706 G O REFUNDING SERIES 2010 $200,000 $16,400 $0 $216,400 C O SERIES 2013 $245,000 $40,187 $0 $285,187 C O SERIES 2014 $110,000 $62,387 $0 $172,387 G O REFUNDING SERIES 2015 $220,000 $25,506 $0 $245,506 G O SERIES 2016 $220,000 $110,675 $0 $330,675 C O SERIES 2016 $180,000 $97,706 $0 $277,706 C O SERIES 2017 $155,000 $98,125 $0 $253,125 G O REF SERIES 2020 $515,000 $0 $0 $515,000 Total required for 2020 debt service $2,709,057 - Amount (if any) paid from funds listed in unencumbered funds $0 - Amount (if any) paid from other resources $293,420 - Excess collections last year $356,133 = Total to be paid from taxes in 2020 $2,059,504 + Amount added in anticipation that the unit will collect only 100.000000% of its taxes in 2020 $0 = Total Debt Levy $2,059,504 This notice contains a summary of the no-new-revenue and voter-approval calculations as certified by Name of person preparing this notice: Michelle French Position: Tax Assessor Collector Date prepared: July 25, 2020 You can inspect a copy of the full calculations on the taxing unit's website at: www.tax.dentoncounty.com. FY21 Town of Trophy Club Approved Budget 74