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Agenda Packet 08/09/2022Town of Trophy Club Meeting Agenda Packet Town Council 1 Trophy Wood Drive Trophy Club, Texas 76262 August 09, 2022 7:00 PM Council Chambers CALL TO ORDER AND ANNOUNCE A QUORUM ­ Mayor Fleury INVOCATION led by Pastor Joel Quile, Bara Church  PLEDGES led by Council Member Sheridan Pledge of Allegiance to the American Flag. Pledge of Allegiance to the Texas Flag. PUBLIC COMMENT(S) This is an opportunity for citizens to address the Council on any matter. The Council is not permitted to discuss or take action on any presentations made. Presentations are limited to matters over which the Council has authority. Speakers have up to four (4) minutes or the time limit determined by the Presiding Officer. Each speaker must have submitted their request to speak by completing the Speaker’s Form or may email mayorandcouncil@trophyclub.org ANNOUNCEMENTS AND REPORTS 1.A report on traffic mitigation efforts (W. Carroll) 2.Announcement of upcoming Boards and Commissions application period and impending interviews and appointments (W. Carroll). CONSENT AGENDA 3.Consider and take appropriate action regarding the Third Quarter Investment Report for Fiscal Year 2022 (W. Carroll). 4.Consider and take appropriate action regarding the signing of the engagement letter for auditing services for the Fiscal Year 2022 and authorizing the Mayor or her designee to execute all necessary documents (M. Erwin). INDIVIDUAL ITEMS 5.Receive a presentation from Town Staff regarding the Fiscal Year 2023 Proposed Budget and take action to set a budget hearing date (M.Erwin) 6.Consider and take appropriate action regarding a record vote on a not­to­exceed Fiscal Year 2023 Ad Valorem Tax Rate and to schedule a public hearing to meet Truth in Taxation requirements as required by the Charter and related matters (M. Erwin). 7.Resolution 2022­08 disapproving of the Denton Central Appraisal District 2023 budget. (W. Carroll) 8.Review Future Agenda Items list (W. Carroll). EXECUTIVE SESSION 9.Pursuant to the following designated section of the Texas Government Code, Annotated, Chapter 551 (Texas Open Meetings Act), the Town Council will recess into executive session to discuss the following: a)  Section 551.074 Personnel Matters – Deliberate the appointment, employment, evaluation, reassignment, duties, discipline or dismissal of a public officer or employee;      1) Town Attorney      2) Boards and Commissions Open Positions RECONVENE INTO REGULAR SESSION 10.Consider and take appropriate action regarding executive session items (Mayor Fleury). ADJOURN One or more members of the Town Council may participate remotely using video conferencing pursuant to Chapter 551 of the Texas Government Code. The Town Council may convene into executive session to discuss posted items as allowed by the Texas Open Meeting Act, LGC.551.071 CERTIFICATION I certify that the above notice was posted on the bulletin board at Trophy Club Town Hall, 1 Trophy Wood Drive, Trophy Club, Texas, on Friday, August 5, 2022 by 5:00 p.m. in accordance with Chapter 551, Texas Government Code. __________________________________ Anita Otterson Town Secretary If you plan to attend this public meeting and have a disability that requires special needs, please contact the Town Secretary’s Office at 682­237­2900, 48 hours in advance, and reasonable accommodations will be made to assist you. 1 Town of Trophy ClubMeeting Agenda PacketTown Council 1 Trophy Wood DriveTrophy Club, Texas76262August 09, 2022 7:00 PM Council ChambersCALL TO ORDER AND ANNOUNCE A QUORUM ­ Mayor FleuryINVOCATION led by Pastor Joel Quile, Bara Church PLEDGES led by Council Member SheridanPledge of Allegiance to the American Flag.Pledge of Allegiance to the Texas Flag.PUBLIC COMMENT(S)This is an opportunity for citizens to address the Council on any matter. The Councilis not permitted to discuss or take action on any presentations made. Presentationsare limited to matters over which the Council has authority. Speakers have up to four(4) minutes or the time limit determined by the Presiding Officer. Each speaker musthave submitted their request to speak by completing the Speaker’s Form or mayemail mayorandcouncil@trophyclub.orgANNOUNCEMENTS AND REPORTS1.A report on traffic mitigation efforts (W. Carroll)2.Announcement of upcoming Boards and Commissions application period andimpending interviews and appointments (W. Carroll). CONSENT AGENDA 3.Consider and take appropriate action regarding the Third Quarter Investment Report for Fiscal Year 2022 (W. Carroll). 4.Consider and take appropriate action regarding the signing of the engagement letter for auditing services for the Fiscal Year 2022 and authorizing the Mayor or her designee to execute all necessary documents (M. Erwin). INDIVIDUAL ITEMS 5.Receive a presentation from Town Staff regarding the Fiscal Year 2023 Proposed Budget and take action to set a budget hearing date (M.Erwin) 6.Consider and take appropriate action regarding a record vote on a not­to­exceed Fiscal Year 2023 Ad Valorem Tax Rate and to schedule a public hearing to meet Truth in Taxation requirements as required by the Charter and related matters (M. Erwin). 7.Resolution 2022­08 disapproving of the Denton Central Appraisal District 2023 budget. (W. Carroll) 8.Review Future Agenda Items list (W. Carroll). EXECUTIVE SESSION 9.Pursuant to the following designated section of the Texas Government Code, Annotated, Chapter 551 (Texas Open Meetings Act), the Town Council will recess into executive session to discuss the following: a)  Section 551.074 Personnel Matters – Deliberate the appointment, employment, evaluation, reassignment, duties, discipline or dismissal of a public officer or employee;      1) Town Attorney      2) Boards and Commissions Open Positions RECONVENE INTO REGULAR SESSION 10.Consider and take appropriate action regarding executive session items (Mayor Fleury). ADJOURN One or more members of the Town Council may participate remotely using video conferencing pursuant to Chapter 551 of the Texas Government Code. The Town Council may convene into executive session to discuss posted items as allowed by the Texas Open Meeting Act, LGC.551.071 CERTIFICATION I certify that the above notice was posted on the bulletin board at Trophy Club Town Hall, 1 Trophy Wood Drive, Trophy Club, Texas, on Friday, August 5, 2022 by 5:00 p.m. in accordance with Chapter 551, Texas Government Code. __________________________________ Anita Otterson Town Secretary If you plan to attend this public meeting and have a disability that requires special needs, please contact the Town Secretary’s Office at 682­237­2900, 48 hours in advance, and reasonable accommodations will be made to assist you. 2 Town of Trophy ClubMeeting Agenda PacketTown Council 1 Trophy Wood DriveTrophy Club, Texas76262August 09, 2022 7:00 PM Council ChambersCALL TO ORDER AND ANNOUNCE A QUORUM ­ Mayor FleuryINVOCATION led by Pastor Joel Quile, Bara Church PLEDGES led by Council Member SheridanPledge of Allegiance to the American Flag.Pledge of Allegiance to the Texas Flag.PUBLIC COMMENT(S)This is an opportunity for citizens to address the Council on any matter. The Councilis not permitted to discuss or take action on any presentations made. Presentationsare limited to matters over which the Council has authority. Speakers have up to four(4) minutes or the time limit determined by the Presiding Officer. Each speaker musthave submitted their request to speak by completing the Speaker’s Form or mayemail mayorandcouncil@trophyclub.orgANNOUNCEMENTS AND REPORTS1.A report on traffic mitigation efforts (W. Carroll)2.Announcement of upcoming Boards and Commissions application period andimpending interviews and appointments (W. Carroll).CONSENT AGENDA3.Consider and take appropriate action regarding the Third Quarter Investment Reportfor Fiscal Year 2022 (W. Carroll).4.Consider and take appropriate action regarding the signing of the engagement letterfor auditing services for the Fiscal Year 2022 and authorizing the Mayor or herdesignee to execute all necessary documents (M. Erwin).INDIVIDUAL ITEMS5.Receive a presentation from Town Staff regarding the Fiscal Year 2023 ProposedBudget and take action to set a budget hearing date (M.Erwin)6.Consider and take appropriate action regarding a record vote on a not­to­exceedFiscal Year 2023 Ad Valorem Tax Rate and to schedule a public hearing to meet Truthin Taxation requirements as required by the Charter and related matters (M. Erwin).7.Resolution 2022­08 disapproving of the Denton Central Appraisal District 2023 budget.(W. Carroll)8.Review Future Agenda Items list (W. Carroll).EXECUTIVE SESSION9.Pursuant to the following designated section of the Texas Government Code,Annotated, Chapter 551 (Texas Open Meetings Act), the Town Council will recess intoexecutive session to discuss the following:a)  Section 551.074 Personnel Matters – Deliberate the appointment, employment,evaluation, reassignment, duties, discipline or dismissal of a public officer oremployee;     1) Town Attorney     2) Boards and Commissions Open PositionsRECONVENE INTO REGULAR SESSION10.Consider and take appropriate action regarding executive session items (MayorFleury).ADJOURNOne or more members of the Town Council may participate remotely using videoconferencing pursuant to Chapter 551 of the Texas Government Code.The Town Council may convene into executive session to discuss posted items as allowed by the Texas Open Meeting Act, LGC.551.071 CERTIFICATION I certify that the above notice was posted on the bulletin board at Trophy Club Town Hall, 1 Trophy Wood Drive, Trophy Club, Texas, on Friday, August 5, 2022 by 5:00 p.m. in accordance with Chapter 551, Texas Government Code. __________________________________ Anita Otterson Town Secretary If you plan to attend this public meeting and have a disability that requires special needs, please contact the Town Secretary’s Office at 682­237­2900, 48 hours in advance, and reasonable accommodations will be made to assist you. 3 Page 1 of 2 To: Mayor and Town Council From: Wade L. Carroll, Town Manager CC: Anita Otterson, Town Secretary Mike Erwin, Finance Director April Duvall, Chief Financial Analyst Re: Fiscal Year 2022 – Third Quarter Investment Report Town Council Meeting, August 9, 2022 Agenda Item: Consider and take appropriate action regarding the Third Quarter Investment Report for Fiscal Year 2022 (W. Carroll). Strategic Link: Administrative & Financial Services – Exercise fiscal discipline in all Town operations. Background and Explanation: The Town’s current interest-bearing accounts have an ending market value of $24,489,346 as of June 30, 2022, which is a decrease of $1,619,051 since March 31, 2022. Property tax revenue is collected primarily in the first and second quarters of the year. The portfolio is liquid with a weighted average life of 1 days. The total average yield for this quarter was 0.68% which is higher than the average rolling 6- month Treasury-Bill yield of .53% for the same period. A substantial portion of the Town’s investments remain placed in the InterBank Insured Cash Sweep account to take advantage of the fund’s liquidity and the 1.75% yield. Financial Considerations: Interest earnings for this quarter total $49,821, this gives the Town a year-to-date interest earning of $80,678 for Fiscal Year 2022. Legal Review: Not applicable 4 Page 2 of 2 Board/Commission/ or Committee Recommendation: Not applicable Staff Recommendation: Staff recommends acceptance of the Third Quarter Investment Report for Fiscal Year 2022. Attachments: •Third Quarter Investment Report FY 2022 Town Council Approval: Mayor Alicia L. Fleury or designee 5 QUARTERLY INVESTMENT REPORT For the Quarter Ended June 30, 2022 Prepared by Valley View Consulting, L.L.C. Investment Officer/Finance Manager Chief Financial Analyst Disclaimer:These reports were compiled using information provided by the Town.No procedures were performed to test the accuracy or completeness of this information.The market values included in these reports were obtained by Valley View Consulting,L.L.C.from sources believed to be accurate and represent proprietary valuation.Due to market fluctuations these levels are not necessarily reflective of current liquidation values.Yield calculations are not determined using standard performance formulas,are not representative of total return yields, and do not account for investment advisor fees. The investment portfolio of the Town of Trophy Club is in compliance with the Public Funds Investment Act and the Investment Policy and Strategies. 6 Strategy Summary Quarter End Results by Investment Category: Asset Type Ave. Yield Book Value Market Value Ave. Yield Book Value Market Value Demand Accounts 0.20%4,163,931$ 4,163,931$ 0.24%2,990,035$ 2,990,035$ Money Markets/Local Gov't Investment Pools 0.50%21,944,465 21,944,465 1.47%21,499,311 21,499,311 Totals 0.45%26,108,397$ 26,108,397$ 1.32%24,489,346$ 24,489,346$ Current Quarter Average Yield (1) Fiscal Year-to-Date Average Yield (2) Total Portfolio 1.32%Total Portfolio 0.68% Rolling Three Month Treasury 1.13%Rolling Three Month Treasury 0.50% Rolling Six Month Treasury 1.15%Rolling Six Month Treasury 0.53% TexPool 1.00%TexPool 0.40% Interest Revenue (Approximate) Quarterly Interest Income 49,821$ Year-to-date Interest Income 80,678$ (1) Current Quarter Average Yield - based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank, pool, and money market balances. (2) Fiscal Year-to-Date Average Yields - calculated using quarter end report yields and adjusted book values and does not reflect a total return analysis or account for advisory fees. March 31, 2022 June 30, 2022 Town of Trophy Club Valley View Consulting, L.L.C.1 7 Economic Overview6/30/2022The Federal Open Market Committee (FOMC) raised the Fed Funds target range 0.75% to 1.50% - 1.75% June 15th (Effective Fed Funds are trading +/-1.60%). The FOMC begin actively reducing their balance sheet June 1. An additional 0.75% increase is anticipated July 27. First Quarter GDP (final) was -1.6%. June Non-Farm Payroll added 372k net new jobs while the Three Month Average NFP declined to 375k. Crude oil settled in at +/-$105 per barrel. The Stock Markets continued sliding lower, but may be stabilizing. More domestic and international economic indicators softened, including housing data. A recession in the next 12 to 18 months is being openly discussed. Inflation remained well over the FOMC 2% target (Core PCE +/-4.7% and CPI exceeding 8%).02505007501,0001,2501,5001,7502,0002,2502,5002,7503,0003,2503,5003,7504,0004,2504,5004,7505,0005,250S&P 5000.000.501.001.502.002.503.003.504.00US Treasury Historical Yields - Since Nov 2015Six Month T-BillTwo Year T-NoteTen Year T-Note0.000.501.001.502.002.503.003.50Treasury Yield CurvesJune 30, 2021March 31, 2022June 30, 20220.000.501.001.502.002.503.003.504.004.505.005.506.00US Treasury Historical Yields - Since 2006Six Month T-BillTwo Year T-NoteTen Year T-NoteValley View Consulting, L.L.C.28 Investment Holdings Coupon/Maturity Settlement Book Market Market Life Description Ratings Discount Date Date Par Value Value Price Value (days)Yield Wells Fargo - Cash (3)0.24%07/01/22 06/30/22 2,990,035$ 2,990,035$ 1.00 2,990,035$ 1 0.24% InterBank Money Market Account 1.57%07/01/22 06/30/22 249,318 249,318 1.00 249,318 1 1.57% InterBank IntraFi MMA 1.75%07/01/22 06/30/22 13,825,792 13,825,792 1.00 13,825,792 1 1.75% TexPool LGIP AAAm 1.00%07/01/22 06/30/22 4,923,111 4,923,111 1.00 4,923,111 1 1.00% TexasCLASS LGIP-Gov't AAAm 0.87%07/01/22 06/30/22 2,501,090 2,501,090 1.00 2,501,090 1 0.87% 24,489,346$ 24,489,346$ 24,489,346$ 1 1.32% (1)(2) June 30, 2022 (1) Weighted average life - For purposes of calculating weighted average life, bank accounts, pools and money market funds are assumed to have an one day maturity. (2) Weighted average yield to maturity - The weighted average yield to maturity is based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank accounts, pools and money market funds. (3) Effective Blended Rate - Stated Earnings Credit Rate (0.70%) and GAIC Interest Rate (0.40%) adjusted for Balance Assessment fee and then calculated as a Weighted Average Yield. Town of Trophy Club Valley View Consulting, L.L.C.3 9 Demand Accounts 12% MMA/MMF/LGIP 88% Portfolio Composition $0 $5 $10 $15 $20 $25 $30 Total Portfolio (Millions) Quarter End Book Value 0.00 0.50 1.00 1.50 2.00 2.50 3.00 Total Portfolio Performance TexPool Weighted Average Yield Rolling 6 Month T-Bill $0 $5 $10 $15 $20 $25 $30 Distribution by Maturity (Millions) Town of Trophy Club Valley View Consulting, L.L.C.4 10 Book & Market Value Comparison Issuer/Description Yield Maturity Date Book Value 03/31/22 Increases Decreases Book Value 06/30/22 Market Value 03/31/22 Change in Market Value Market Value 06/30/22 Wells Fargo - Cash (3)0.24%07/01/22 4,163,931$ –$ (1,173,896)$ 2,990,035$ 4,163,931$ (1,173,896)$ 2,990,035$ InterBank Money Market Account 1.57%07/01/22 249,121 198 – 249,318 249,121 198 249,318 InterBank IntraFi MMA 1.75%07/01/22 13,936,418 – (110,626) 13,825,792 13,936,418 (110,626) 13,825,792 TexPool LGIP 1.00%07/01/22 5,394,156 – (471,045) 4,923,111 5,394,156 (471,045) 4,923,111 TexasCLASS LGIP-Gov't 0.87%07/01/22 2,364,771 136,319 – 2,501,090 2,364,771 136,319 2,501,090 TOTAL / AVERAGE 1.32%26,108,397$ 136,516$ (1,755,567)$ 24,489,346$ 26,108,397$ (1,619,051)$ 24,489,346$ Town of Trophy Club Valley View Consulting, L.L.C.5 11 Allocation June 30, 2022 Book & Market Value Total General Fund American Rescue Plan Act Debt Service Storm Drainage Utility EDC Hotel Occupancy Tax Parkland Dedication Wells Fargo - Cash 2,990,035$ 1,595,135$ 1,359,912$ –$ –$ –$ 34,988$ –$ InterBank Money Market 249,318 124,659 – – – – – – InterBank IntraFi MMA 13,825,792 7,911,049 – – – – – – TexPool LGIP 4,923,111 1,162,981 – 1,917,710 1,162,316 680,103 – – TexasCLASS LGIP-Gov't 2,501,090 – – – – – 2,024,469 476,621 Total 24,489,346$ 10,793,824$ 1,359,912$ 1,917,710$ 1,162,316$ 680,103$ 2,059,457$ 476,621$ Town of Trophy Club Valley View Consulting, L.L.C.6 12 Allocation June 30, 2022 Book & Market Value Wells Fargo - Cash InterBank Money Market InterBank IntraFi MMA TexPool LGIP TexasCLASS LGIP-Gov't Total Continued 2017 CO Bond Funds 2021 CO Bond Funds CIP Funds –$ –$ –$ 124,659 – 936,871 4,480,085 497,787 – – – – – – 1,061,530$ 4,480,085$ 497,787$ Town of Trophy Club Valley View Consulting, L.L.C.7 13 Allocation March 31, 2022 Book & Market Value Total General Fund CARES Funds Debt Service Storm Drainage Utility Hotel Occupancy Tax Parkland Dedication 2017 CO Bond Funds Wells Fargo - Cash 4,163,931$ 2,556,198$ 1,571,049$ –$ –$ 36,685$ –$ –$ InterBank Money Market 249,121 124,560 – – – – – 124,560 InterBank IntraFi MMA 13,936,418 7,889,780 – – – – – 957,763 TexPool LGIP 5,394,156 1,934,758 – 1,886,311 1,081,697 – – – TexasCLASS LGIP-Gov't 2,364,771 – – – – 1,888,796 475,975 – Total 26,108,397$ 12,505,296$ 1,571,049$ 1,886,311$ 1,081,697$ 1,925,481$ 475,975$ 1,082,323$ Town of Trophy Club Valley View Consulting, L.L.C.8 14 Allocation March 31, 2022 Book & Market Value Wells Fargo - Cash InterBank Money Market InterBank IntraFi MMA TexPool LGIP TexasCLASS LGIP-Gov't Total Continued 2021 CO Bond Funds CIP Funds –$ –$ – 4,579,987 508,887 – – – – 4,579,987$ 508,887$ Town of Trophy Club Valley View Consulting, L.L.C.9 15 Page 1 of 2 To: Mayor and Town Council From: Wade L. Carroll, Town Manager CC: Mike Erwin, Finance Director Anita Otterson, Town Secretary Re: Engagement Letter, FORV/S (Formerly BKD) Auditing Services Town Council Meeting, August 9, 2022 Agenda Item: Consider and take appropriate action regarding the signing of the engagement letter for auditing services for the Fiscal Year 2022 and authorizing the Mayor or her designee to execute all necessary documents (M. Erwin). Strategic Link: Administrative & Financial Services – Exercise fiscal discipline in all Town operations. Background and Explanation Last year the Town selected BKD to perform auditing services. Since the signing of the contract with BKD, there was a merger and BKD is now known as FORV/S. This letter is the engagement letter to provide those services for the Fiscal Year 2022. Financial Considerations: The engagement fees for FY22 are $47,200 audit services. The signed contract called for $47,400. FORV/S is also quoting professional services of $6,000 to $12,000 in assistance with new GASB 87, Leases. FORV/S does reserve the right to revise their fees if other conditions become known or additional services are requested. Legal Review: N/A 16 Page 2 of 2 Board/Commission/Committee Recommendation: N/A Staff Recommendation: Staff recommends signing the FY22 engagement letter from FORV/S for auditing services. Attachments: •Engagement Letter – FORV/S Mayor Alicia L. Fleury or designee 17 August 1, 2022 Honorable Alicia Fleury, Mayor Members of Town Council Wade Carroll, Town Manager Mike Erwin, Finance Manager Town of Trophy Club, Texas 1 Trophy Wood Drive Trophy Club, Texas 76262 We appreciate your selection of FORVIS, LLP as your service provider and are pleased to confirm the arrangements of our engagement in this contract. Within the requirements of our professional standards and any duties owed to the public, regulatory, or other authorities, our goal is to provide you an Unmatched Client Experience. In addition to the terms set forth in this contract, including the detailed Scope of Services, our engagement is governed by the following, incorporated fully by this reference: • HIPAA Business Associate Agreement • Terms and Conditions Addendum Summary Scope of Services As described in the attached Scope of Services, our services will include the following: Town of Trophy Club, Texas • Audit Services for the year ended September 30, 2022 You agree to assume full responsibility for the substantive outcomes of the contracted services and for any other services we may provide, including any findings that may result. You also acknowledge these services are adequate for your purposes, and you will establish and monitor the performance of these services to ensure they meet management’s objectives. All decisions involving management responsibilities related to these services will be made by you, and you accept full responsibility for such decisions. We understand you have designated a management-level individual(s) to be responsible and accountable for overseeing the performance of nonattest services, and you have determined this individual is qualified to conduct such oversight. 18 Town of Trophy Club, Texas August 1, 2022 Page 2 As required by Chapter 2271, Texas Government Code, we represent that we do not boycott Israel and will not boycott Israel through the term of this engagement. For purposes of this representation, “boycott Israel” means refusing to deal with, terminating business activities with, or otherwise taking any action that is intended to penalize, inflict economic harm on, or limit commercial relations specifically with Israel, or with a person or entity doing business in Israel or in an Israeli-controlled territory, but does not include an action made for ordinary business purposes. Engagement Fees The fee for our services will be $47,200, which includes an administrative fee of five (5) percent to cover certain technology and administrative costs associated with our services. In addition, we have estimated the time, skill and resources required for assistance with the new standard discussed below to range between $6,000 and $12,000. Our pricing for this engagement and our fee structure are based upon the expectation that our invoices will be paid promptly. Payment of our invoices is due upon receipt. Our timely completion of services and the fees thereon depends on the assistance you provide us in accumulating information and responding to our inquiries. Inaccuracies or delays in providing this information or the responses may result in additional billings, untimely filings or inability to meet other deadlines. Our fees do not contemplate the following transactions or activities during the period of this engagement: • Change in accounting principles other than GASB 87, Leases • Violation of covenants in debt arrangements • Indications of fraudulent financial reporting or misappropriation of assets • Quantitative impairment analysis of long-lived assets • More than 1 major federal awards programs If there are changes in circumstances where these or other conditions become known and significant additional time is necessary or additional services are requested, we reserve the right to revise our fees. Assistance with New Standards Assistance and additional time as a result of the adoption of the following new standards are not included within our standard engagement fees. These fees will be based on time expended and will vary based on the level of assistance and procedures required. Governmental Accounting Standards Board Statement No. 87, Leases, is effective for the Town’s fiscal year 2022. Statement No. 87 establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. We can assist you with the adoption by providing services which may include, but are not limited to: • Assessing your readiness by assisting with the evaluation of your: o Current controls and policies o Current internal resources and system capabilities 19 Town of Trophy Club, Texas August 1, 2022 Page 3 •Assisting with changes required to adopt Statement No. 87, including: o Assisting with information gathering to develop an inventory of all lease agreements, service contracts, and other arrangements that may contain right-to-use lease assets o Recommending enhancements to existing controls and policies or suggesting new controls and policies to address Statement No. 87 o Documenting any changes from your previous lease recognition and reporting methods o Drafting the required disclosures The time it will take to perform the above assistance and our additional audit procedures relating to the adoption of the Statement, and any time to assist you with the adoption, may be minimized to the extent your personnel will be available to provide timely and accurate documentation and information as requested by us. Contract Agreement Please sign and return this contract to indicate your acknowledgment of, and agreement with, the arrangements for our services including our respective responsibilities. FORVIS, LLP Acknowledged and agreed to as it relates to the entire contract, including the Scope of Services, HIPAA Business Associate Agreement, and Terms and Conditions Addendum, on behalf of the Town of Trophy Club, Texas. BY Wade Carroll, Town Manager DATE BY Mike Erwin, Finance Director DATE 20 Town of Trophy Club, Texas August 1, 2022 Page 4 Scope of Services – Audit Services We will audit the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information and related disclosures, which collectively comprise the basic financial statements for the following entity: Town of Trophy Club, Texas as of and for the year ended September 30, 2022 The audit has the following broad objectives: • Obtaining reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error • Expressing an opinion on the financial statements • Issuing a report on your internal control over financial reporting and compliance and other matters based on the audit of your financial statements in accordance with Government Auditing Standards • Expressing an opinion on your compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect to each of your major federal award programs in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) • Issuing a report on your internal control over compliance in accordance with the Uniform Guidance • Issuing a report on your schedule of expenditures of federal awards You have informed us that the audited financial statements are expected to be presented along with management’s annual comprehensive financial report. Management is responsible for the other information included in the annual comprehensive financial report. The other information comprises the annual comprehensive financial report but does not include the financial statements and our auditor’s report thereon. Our opinion on the financial statements will not cover the other information, and we will not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or whether the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. We will also express an opinion on whether the combining and individual fund financial statements, budget and actual schedules, financial statements of the discretely presented component units, and, if applicable, the schedule of expenditures of federal awards (“supplementary information”) is fairly stated, in all material respects, in relation to the financial statements as a whole. If necessary, we will complete the auditee portion of the Form SF-SAC (Data Collection Form) through the Federal Audit Clearinghouse. We will not make the submission on your behalf. You will review a draft(s) of the submission prior to transmission and agree that you are solely responsible for approving the final draft for transmission as well as for the auditee submission and certification. 21 Town of Trophy Club, Texas August 1, 2022 Page 5 We will also provide you with the following nonattest services: • Preparing a draft of the financial statements and related notes • Proposing for your review and approval the adjusting entries to convert your modified accrual statements to full accrual-basis statements. Management is responsible for the propriety of the accrual adjustments • Proposing for your review and approval the year-end entries related to Governmental Accounting Standards Board Statements 68, 75, and 87. Management is responsible for the propriety of the entries • Preparing a draft of the supplementary information, including the schedule of expenditures of federal awards You agree to assume all management responsibilities and to oversee the non-attest services we will provide by designating an individual possessing suitable skill, knowledge and/or experience. You acknowledge that non-attest services are not covered under Government Auditing Standards. You are responsible for: • Making all management decisions and performing all management functions; • Evaluating the adequacy and results of the services performed; • Accepting responsibility for the results of such services; and • Designing, implementing, and maintaining internal controls, including monitoring ongoing activities. Kevin Kemp, Partner, is responsible for supervising the engagement and authorizing the signing of the report or reports. We will issue written reports upon completion of our audits, addressed to the following parties: Entity Name Party Name Town of Trophy Club, Texas The Honorable Mayor and Members of the Town Council You are responsible to distribute our reports to other officials who have legal oversight authority or those responsible for acting on audit findings and recommendations, and to others authorized to receive such reports. The following apply for the audit services described above: Our Responsibilities We will conduct our audit in accordance with auditing standards generally accepted in the United States of America (GAAS), the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and the Uniform Guidance. Those standards require that we plan and perform: • The audit of the financial statements to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether caused by fraud or error • The audit of compliance to obtain reasonable rather than absolute assurance about whether the entity complied with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each major federal award program 22 Town of Trophy Club, Texas August 1, 2022 Page 6 We will exercise professional judgment and maintain professional skepticism throughout the audit. We will identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. We will obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will also conclude, based on audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern for a reasonable period of time. We will identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the entity's compliance with compliance requirements subject to audit and performing such other procedures as the auditor considers necessary in the circumstances. We will obtain an understanding of the entity's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance, regarding, among other matters, the planed scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that the auditor identified during the audit. Limitations & Fraud Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit that is planned and conducted in accordance with GAAS will always detect a material misstatement or material noncompliance with federal award programs when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if, there is a substantial likelihood that, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users made on the basis of these financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. 23 Town of Trophy Club, Texas August 1, 2022 Page 7 The risk of not detecting a material misstatement or material noncompliance resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with compliance requirements is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the entity's compliance with the requirements of the federal programs as a whole. Our understanding of internal control is not for the purpose of expressing an opinion on the effectiveness of your internal control. However, we will communicate to you in writing any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we identify during the audit. We are available to perform additional procedures with regard to fraud detection and prevention at your request, subject to completion of our normal engagement acceptance procedures. The actual terms and fees of such an engagement would be documented in a separate contract to be signed by you and FORVIS, LLP. Opinion Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinion, add an emphasis-of-matter paragraph or other-matter paragraph(s) to our auditor’s report, or if necessary, decline to express an opinion or withdraw from the engagement. If we discover conditions that may prohibit us from issuing a standard report, we will notify you. In such circumstances, further arrangements may be necessary to continue our engagement. Your Responsibilities Management and, if applicable, those charged with governance acknowledge and understand their responsibility for the accuracy and completeness of all information provided and for the following: • Audit Support - to provide us with: o Unrestricted access to persons within the entity or within components of the entity (including management, those charged with governance and component auditors) from whom we determine it necessary to obtain audit evidence o Information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, including access to information relevant to disclosures o Information about events occurring or facts discovered subsequent to the date of the financial statements, of which management may become aware, that may affect the financial statements o Information about any known or suspected fraud affecting the entity involving management, employees with significant role in internal control and others where fraud could have a material effect on the financials o Identification and provision of report copies of previous audits, attestation engagements, or other studies that directly relate to the objectives of the 24 Town of Trophy Club, Texas August 1, 2022 Page 8 audit, including whether related recommendations have been implemented o Additional information that we may request for the purpose of the audit • Internal Control and Compliance – for the: o Design, implementation, and maintenance of internal control relevant to compliance with laws and regulations and the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, o Alignment of internal control to ensure that appropriate goals and objectives are met, that management and financial information is reliable and properly reported and that compliance with and identification of the laws, regulations, contracts, grants or agreements (including any federal award programs) applicable to the entity’s activities is achieved o Remedy, through timely and appropriate steps, of fraud and noncompliance with provisions of laws, regulations, contracts or other agreements reported by the auditor o Establishment and maintenance of processes to track the status and address findings and recommendations of auditors • Accounting and Reporting – for the: o Maintenance of adequate records, selection and application of accounting principles, and the safeguard of assets o Adjustment of the financial statements to correct material misstatements and confirmation to us in the representation letter that the effects of any uncorrected misstatements aggregated by us are immaterial, both individually and in the aggregate, to the financial statements taken as a whole o Preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America o Inclusion of the auditors' report in any document containing financial statements that indicates that such financial statements have been audited by us o Distribution of audit reports to any necessary parties The results of our tests of compliance and internal control over financial reporting performed in connection with our audit of the financial statements may not fully meet the reasonable needs of report users. Management is responsible for obtaining audits, examinations, agreed-upon procedures, or other engagements that satisfy relevant legal, regulatory, or contractual requirements or fully meet other reasonable user needs. Required Supplementary Information Accounting principles generally accepted in the United States of America provide for certain required supplementary information ("RSI") to accompany the basic financial statements. We understand the following RSI will accompany the basic financial statements: 1. Management's Discussion and Analysis ("MD&A") 2. Budgetary comparison 3. Pension and Other Postemployment Benefit information Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting 25 Town of Trophy Club, Texas August 1, 2022 Page 9 Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Management is responsible for the fair presentation of the RSI. As part of our engagement, we will apply certain limited procedures to the RSI in GAAS. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information With regard to any supplementary information that we are engaged to report on: • Management is responsible for its preparation in accordance with applicable criteria • Management will provide certain written representations regarding the supplementary information at the conclusion of our engagement • Management will include our report on this supplementary information in any document that contains this supplementary information and indicates we have reported on the supplementary information • Management will make the supplementary information readily available to intended users if it is not presented with the audited financial statements Such information is: • Presented for the purpose of additional analysis of the financial statements • Not a required part of the financial statements • The responsibility of management • Subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS Written Confirmations Required As part of our audit process, we will request from management and, if applicable, those charged with governance written confirmation acknowledging certain responsibilities outlined in this contract and confirming: • The availability of this information • Certain representations made during the audit for all periods presented • The effects of any uncorrected misstatements, if any, resulting from errors or fraud aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole 26 Town of Trophy Club, Texas August 1, 2022 Page 10 Peer Review Report Government Auditing Standards require that we provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract, upon request. If you would like a copy, please request from your engagement executive. 27 Town of Trophy Club, Texas August 1, 2022 Page 11 HIPAA Business Associate Agreement This Business Associate Agreement (“BAA”) is entered into by and between FORVIS, LLP (hereinafter referred to as “Business Associate”) and the Town of Trophy Club, Texas (hereinafter referred to as “Covered Entity”). RECITALS Business Associate provides services to Covered Entity under this contract (the “Contract”), and Covered Entity wishes to disclose certain information to Business Associate pursuant to the terms of such Contract, some of which may constitute Protected Health Information (“PHI”). The purpose of this BAA is to comply with all applicable federal and state laws governing the privacy of PHI. As used herein, the Privacy Rule and the Security Rule are each deemed to include the amendments thereto, collectively referred to as “HIPAA/HITECH Final Omnibus Rule,” that are included in the: • Modifications to the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) Privacy, Security, Enforcement, and Breach Notification Rules Under the Health Information Technology for Economic and Clinical Health Act (the “HITECH Act”) and the Genetic Information Nondiscrimination Act • Other Modifications to the HIPAA Rules • Final Rule (the “Omnibus Rule”), 78 Fed. Reg. 5565 Notwithstanding the terms of this or any other agreement between Covered Entity and Business Associate, Business Associate shall comply with all of its statutory and regulatory obligations stated under the HIPAA/HITECH Final Omnibus Rule. The terms stated herein shall have the same definitions as provided in HIPAA. In consideration of the mutual promises below and the exchange of information pursuant to this BAA, the parties agree as follows: 1. Permitted Uses and Disclosures. Except as described in the enumerated subparagraphs below, Business Associate shall not use or disclose PHI received from Covered Entity or created on behalf of Covered Entity. Exceptions: 1.1. As reasonably necessary to provide the services in the Contract; 1.2. As otherwise permitted or required by this BAA; 1.3. As required by law; and 1.4. For the proper management and administration of Business Associate’s business and to disclose PHI in connection with such management and administration, and to carry out the legal responsibilities of the Business Associate, provided Business Associate obtains reasonable assurances from the recipient that the PHI shall be held confidentially and used or further disclosed only as required by law or for the purpose for which it was disclosed to the recipient, and Business Associate requires the recipient to notify it of any instances of which it is aware in which the confidentiality of the PHI has been breached. 2. Safeguards. Business Associate shall not use or disclose PHI other than as permitted or required by the BAA or as required by law. 2.1. Business Associate shall establish and maintain appropriate safeguards and shall comply with the Security Rule with respect to electronic PHI (“ePHI”) to prevent the use or disclosure of such ePHI other than as provided for by the Contract including this BAA. 2.2. To the extent the Business Associate is to carry out one or more of Covered Entity’s obligation(s) under Subpart E of 45 CFR Part 164, comply with the requirements of Subpart E that apply to the Covered Entity in the performance of such obligation(s). 3. Subcontracts. In accordance with the requirements of the Privacy Rule and the Security Rule, Business Associate shall ensure any subcontractors that create, receive, maintain, or transmit PHI on behalf of Business Associate agree to the same restrictions, conditions, and requirements that apply to the Business Associate with respect to such information. 4. Obligations of Covered Entity. Covered Entity shall obtain any consent or authorization that may be required by HIPAA, or applicable state law, prior to furnishing Business Associate with PHI, including ePHI. Covered Entity shall notify Business Associate of: 4.1. Any limitation(s) in the Covered Entity’s notice of privacy practices under 45 CFR 164.520, to the extent that such limitation may affect Business Associate’s use or disclosure of PHI; 4.2. Any changes in, or revocation of, the permission by an individual to use or disclose his or her PHI, to the extent that such changes may affect Business Associate’s use or disclosure of PHI; and 4.3. Any restriction on the use or disclosure of PHI that Covered Entity has agreed to or is required to abide by under 45 CFR 164.522, to the extent that such restriction may affect Business Associate’s use or disclosure of PHI. Covered Entity shall not request Business Associate to use or disclose PHI in any manner that would not be permissible under Subpart E of 45 CFR Part 164 if done by Covered Entity. Covered Entity shall provide to Business Associate only the minimum PHI necessary to perform the services set forth in a Contract. 5. Reporting, Notification, and Mitigation. 5.1. Reporting. Business Associate shall notify Covered Entity of any use or disclosure of PHI not provided for by the BAA of which it becomes aware, including breaches of unsecured PHI as required at 45 CFR 164.410, and any security incident of which it becomes aware, provided that with respect to Unsuccessful Security Incidents (as defined below), Business Associate shall report to Covered Entity any such Unsuccessful Security Incidents that are material to the protection of Covered Entity’s PHI. For purposes of this Business Associate Agreement, the term “Unsuccessful Security Incident” shall mean any 28 Town of Trophy Club, Texas August 1, 2022 Page 12 security incident that does not result in any unauthorized access, use, disclosure, modification, or destruction of ePHI or any interference with system operations in Business Associate’s information system. 5.2. Notification. To assist Covered Entity in fulfilling its responsibility to notify individuals and others of a breach involving Unsecured PHI as required by HIPAA and applicable state law, the notification shall include, to the greatest extent reasonably possible: i. Each individual whose unsecured PHI was subject to the breach; and ii. Any other available information Covered Entity is required to include in its legally required notification to individual(s) or others. 5.3. Mitigation. Business Associate shall mitigate, to the extent practicable, any harmful effect that is known to Business Associate of a use or disclosure of PHI by Business Associate in violation of the requirements of this BAA. 6. Term and Termination. 6.1. Term. The Term of this BAA shall be effective as of the last date signed and shall terminate without any further action of the parties upon the expiration or termination of the Contract or on the date Covered Entity terminates for cause as authorized in paragraph 6.2 of this section, whichever is sooner. 6.2. Termination for Cause. Covered Entity may terminate this BAA if Business Associate has violated a material term of the BAA and Business Associate has not cured the breach or ended the violation within the time specified by Covered Entity. 6.3. Obligations of Business Associate Upon Termination. Upon termination of this BAA for any reason, Business Associate, with respect to PHI received from Covered Entity, or created, maintained, or received by Business Associate on behalf of Covered Entity, shall: i. Retain only that PHI which is necessary for Business Associate to continue its proper management and administration or to carry out its legal responsibilities; ii. Return to Covered Entity or destroy the remaining PHI that the Business Associate still maintains in any form; iii. Continue to use appropriate safeguards and comply with Subpart C of 45 CFR Part 164 with respect to ePHI to prevent use or disclosure of the PHI, other than as provided for in this section, for as long as Business Associate retains the PHI; iv. Not use or disclose the PHI retained by Business Associate other than for the purposes for which such PHI was retained and subject to the same conditions set forth in this BAA which applied prior to termination; and v. Return to Covered Entity or destroy the PHI retained by Business Associate when it is no longer needed by Business Associate for its proper management and administration or to carry out its legal responsibilities. 6.4. Survival. The obligations of Business Associate under this section shall survive the termination of this BAA. 7. Designated Record Set. To the extent Business Associate maintains PHI in a Designated Record Set, Business Associate shall: 7.1. Make available PHI in a Designated Record Set to the Covered Entity as necessary to satisfy Covered Entity’s obligations under 45 CFR 164.524; and 7.2. Incorporate any amendments or corrections to PHI at the request of Covered Entity in accordance with 45 CFR 164.526, or take other measures as necessary to satisfy Covered Entity’s obligations under 45 CFR 164.526. 8. Accounting of Disclosures. Business Associate shall maintain and make available the information required to provide an accounting of disclosures to the Covered Entity as necessary to satisfy Covered Entity’s obligations under 45 CFR 164.528. 9. Access to Records. Business Associate shall make its internal practices, books, and records available to the Secretary of Health and Human Services for purposes of determining compliance with the HIPAA Rules. 10. Insurance. Business Associate shall maintain insurance coverage in form and amount necessary to cover data loss and/or damage or the unauthorized disclosure and/or fraudulent use of data. Upon request, Business Associate shall provide Covered Entity with a certificate of insurance evidencing the coverage. 11. Privilege. No statutory or common law privilege, including privileges established or recognized by the attorney-client, accountant-client, or other legal privilege, shall be deemed to have been waived by virtue of this BAA. 12. No Third-Party Beneficiaries. Nothing herein, express or implied, is intended to or shall confer upon any other person or entity any legal or equitable right, benefit, or remedy of any nature whatsoever under or by reason of this BAA. 13. Integration. Any reference in this Agreement to a section of the HIPAA/HITECH Final Omnibus Rule, and applicable regulations, means the section as in effect as amended and for which compliance is required. 14. General. This BAA is governed by, and shall be construed in accordance with, the laws of the State of Texas. If any part of a provision of this BAA is found illegal or unenforceable, it shall be enforced to the maximum extent permissible, and the legality and enforceability of the remainder of that provision and all other provisions of this BAA shall not be affected. This BAA may be modified, or any rights under it waived, only by a written document executed by the authorized representatives of both parties. THE REMAINDER OF THIS PAGE IS INTENTIONALLY LEFT BLANK 29 Town of Trophy Club, Texas August 1, 2022 Page 13 FORVIS, LLP Terms and Conditions Addendum GENERAL 1. Overview. This addendum describes FORVIS LLP’s standard terms and conditions (“Terms and Conditions”) applicable to Our provision of services to the Client (“You”). The Terms and Conditions are a part of the contract between You and FORVIS, LLP. For the purposes of the Terms and Conditions, any reference to “Firm,” “We,” “Us,” or “Our” is a reference to FORVIS, LLP (“FORVIS”), and any reference to “You” or “Your” is a reference to the party or parties that have engaged Us to provide services and the party or parties ultimately responsible for payment of Our fees and costs. BILLING, PAYMENT, & TERMINATION 2. Billing and Payment Terms. We will bill You for Our professional fees and costs as outlined in Our contract. Unless otherwise provided in Our contract, payment is due upon receipt of Our billing statement. Interest will be charged on any unpaid balance after 30 days at the rate of 10 percent per annum, or as allowed by law at the earliest date thereafter, and highest applicable rate if less than 10 percent. All fees, charges, and other amounts payable to FORVIS hereunder do not include any sales, use, excise, value-added, or other applicable taxes, tariffs, or duties, payment of which shall be Your sole responsibility, and do not include any applicable taxes based on FORVIS’ net income or taxes arising from the employment or independent contractor relationship between FORVIS and FORVIS’ personnel. We reserve the right to suspend or terminate Our work for this engagement or any other engagement for nonpayment of fees. If Our work is suspended or terminated, You agree that We will not be responsible for Your failure to meet governmental and other deadlines, for any penalties or interest that may be assessed against You resulting from Your failure to meet such deadlines, and for any other damages (including but not limited to consequential, indirect, lost profits, or punitive damages) incurred as a result of the suspension or termination of Our services. Our fees may increase if Our duties or responsibilities are increased by rulemaking of any regulatory body or any additional new accounting or auditing standards. Our engagement fees do not include any time for post-engagement consultation with Your personnel or third parties, consent letters and related procedures for the use of Our reports in offering documents, inquiries from regulators, or testimony or deposition regarding any subpoena. Charges for such services will be billed separately. 3. Billing Records. If these services are determined to be within the scope and authority of Section 1861(v)(1)(I) of the Social Security Act, We agree to make available to the Secretary of Health and Human Services, or to the U.S. Comptroller General, or any of their duly authorized representatives, such of Our books, documents, and records that are necessary to certify the nature and extent of Our services, until the expiration of four (4) years after the furnishing of these services. This contract allows access to contracts of a similar nature between subcontractors and related organizations of the subcontractor, and to their books, documents, and records. 4. Termination. Either party may terminate these services in good faith at any time for any reason, including Your failure to comply with the terms of Our contract or as We determine professional standards require. Both parties must agree, in writing, to any future modifications or extensions. If services are terminated, You agree to pay FORVIS for time expended to date. In addition, You will be billed costs and fees for services from other professionals, if any, as well as an administrative fee of five (5) percent to cover certain technology and administrative costs associated with Our services. Unless terminated sooner in accordance with its terms, this engagement shall terminate upon the completion of FORVIS’ services hereunder. DISPUTES & DISCLAIMERS 5. Mediation. Any dispute arising out of or related to this engagement will, prior to resorting to litigation, be submitted for nonbinding mediation upon written request by either party. Both parties agree to try in good faith to settle the dispute in mediation. The mediator will be selected by agreement of the parties. The mediation proceeding shall be confidential. Each party will bear its own costs in the mediation, but the fees and expenses of the mediator will be shared equally. 6. Indemnification. Unless disallowed by law or applicable professional standards, You agree to hold FORVIS harmless from any and all claims which arise from knowing misrepresentations to FORVIS, or the intentional withholding or concealment of information from FORVIS by Your management or any partner, principal, shareholder, officer, director, member, employee, agent, or assign of Yours. You also agree to indemnify FORVIS for any claims made against FORVIS by third parties, which arise from any wrongful actions of Your management or any partner, principal, shareholder, officer, director, member, employee, agent, or assign of Yours. The provisions of this paragraph shall apply regardless of the nature of the claim. 7. Statute of Limitations. You agree that any claim or legal action arising out of or related to this contract and the services provided hereunder shall be commenced no more than one (1) year from the date of delivery of the work product to You or the termination of the services described herein (whichever is earlier), regardless of any statute of limitations prescribing a longer period of time for commencing such a claim under law. This time limitation shall apply regardless of whether FORVIS performs other or subsequent services for You. A claim is understood to be a demand for money or services, demand for mediation, or the service of suit based on a breach of this contract or the acts or omissions of FORVIS in performing the services provided herein. This provision shall not apply if enforcement is disallowed by applicable law or professional standards. 8. Limitation of Liability. You agree that FORVIS’ liability, if any, arising out of or related to this contract and the services provided hereunder, shall be limited to the amount of the fees paid by You for services rendered under this contract. This limitation shall not apply to the extent it is finally, judicially determined that the liability resulted from the intentional or 30 Town of Trophy Club, Texas August 1, 2022 Page 14 willful misconduct of FORVIS or if enforcement of this provision is disallowed by applicable law or professional standards. 9. Waiver of Certain Damages. In no event shall FORVIS be liable to You or a third party for any indirect, special, consequential, punitive, or exemplary damages, including but not limited to lost profits, loss of revenue, interruption, loss of use, damage to goodwill or reputation, regardless of whether You were advised of the possibility of such damages, regardless of whether such damages were reasonably foreseeable, and regardless of whether such damages arise under a theory of contract, tort, strict liability, or otherwise. 10. Choice of Law. You acknowledge and agree that any dispute arising out of or related to this contract shall be governed by the laws of the State of Texas, without regard to its conflict of laws principles. 11. WAIVER OF JURY TRIAL. THE PARTIES HEREBY AGREE NOT TO ELECT A TRIAL BY JURY OF ANY ISSUE TRIABLE OF RIGHT BY JURY, AND WAIVE ANY RIGHT TO TRIAL BY JURY FULLY TO THE EXTENT THAT ANY SUCH RIGHT SHALL NOW OR HEREAFTER EXIST WITH REGARD TO THIS AGREEMENT, OR ANY CLAIM, COUNTERCLAIM, OR OTHER ACTION ARISING IN CONNECTION THEREWITH. THIS WAIVER OF RIGHT TO TRIAL BY JURY IS GIVEN KNOWINGLY AND VOLUNTARILY BY THE PARTIES, AND IS INTENDED TO ENCOMPASS INDIVIDUALLY EACH INSTANCE AND EACH ISSUE AS TO WHICH THE RIGHT TO A TRIAL BY JURY WOULD OTHERWISE ACCRUE. 12. Severability. In the event that any term or provision of this agreement shall be held to be invalid, void, or unenforceable, then the remainder of this agreement shall not be affected, and each such term and provision of this agreement shall be valid and enforceable to the fullest extent permitted by law. 13. Assignment. You acknowledge and agree that the terms and conditions of this contract shall be binding upon and inure to the parties’ successors and assigns, subject to applicable laws and regulations. 14. Disclaimer of Legal or Investment Advice. Our services do not constitute legal or investment advice. RECORDS, WORKPAPERS, DELIVERABLES, & PROPRIETARY INFORMATION 15. Maintenance of Records. You agree to assume full responsibility for maintaining Your original data and records and that FORVIS has no responsibility to maintain this information. You agree You will not rely on FORVIS to provide hosting, electronic security, or backup services, e.g., business continuity or disaster recovery services, to You unless separately engaged to do so. You understand that Your access to data, records, and information from FORVIS’ servers, i.e., FORVIS portals used to exchange information, can be terminated at any time and You will not rely on using this to host Your data and records. 16. FORVIS Workpapers. Our workpapers and documentation retained in any form of media for this engagement are the property of FORVIS. We can be compelled to provide information under legal process. In addition, We may be requested by regulatory or enforcement bodies (including any State Board) to make certain workpapers available to them pursuant to authority granted by law or regulation. Unless We are prohibited from doing so by law or regulation, FORVIS will inform You of any such legal process or request. You agree We have no legal responsibility to You in the event We determine We are obligated to provide such documents or information. 17. Subpoenas or Other Legal Process. In the event FORVIS is required to respond to any such subpoena, court order, or any government regulatory inquiry or other legal process relating to You or Your management for the production of documents and/or testimony relative to information We obtained or prepared incident to this or any other engagement in a matter in which FORVIS is not a party, You shall compensate FORVIS for all time We expend in connection with such response at normal and customary hourly rates and to reimburse Us for all out-of-pocket expenses incurred in regard to such response. 18. Use of Deliverables and Drafts. You agree You will not modify any deliverables or drafts prepared by Us for internal use or for distribution to third parties. You also understand that We may on occasion send You documents marked as draft and understand that those are for Your review purpose only, should not be distributed in any way, and should be destroyed as soon as possible. Our report on any financial statements must be associated only with the financial statements that were the subject of Our engagement. You may make copies of Our report, but only if the entire financial statements (exactly as attached to Our report, including related footnotes) and any supplementary information, as appropriate, are reproduced and distributed with Our report. You agree not to reproduce or associate Our report with any other financial statements, or portions thereof, that are not the subject of Our engagement. 19. Proprietary Information. You acknowledge that proprietary information, documents, materials, management techniques, and other intellectual property are a material source of the services We perform and were developed prior to Our association with You. Any new forms, software, documents, or intellectual property We develop during this engagement for Your use shall belong to Us, and You shall have the limited right to use them solely within Your business. All reports, templates, manuals, forms, checklists, questionnaires, letters, agreements, and other documents which We make available to You are confidential and proprietary to Us. Neither You, nor any of Your agents, will copy, electronically store, reproduce, or make any such documents available to anyone other than Your personnel. This provision will apply to all materials whether in digital, “hard copy” format, or other medium. REGULATORY 20. U.S. Securities and Exchange Commission (“SEC”) and other Regulatory Bodies. Where We are providing services either for (a) an entity that is registered with the SEC, (b) an affiliate of such registrant, or (c) an entity or affiliate that is subject to rules, regulations, or standards beyond those of the American Institute of Certified Public Accountants (“AICPA”), any term of this contract that would be prohibited by or impair Our independence under applicable law or regulation shall not apply to the extent necessary only to avoid such prohibition or impairment. 31 Town of Trophy Club, Texas August 1, 2022 Page 15 21. Offering Document. You may wish to include Our report(s) on financial statements in an exempt offering document. You agree that any report, including any auditor’s report, or reference to Our firm, will not be included in any such offering document without notifying Us. Any agreement to perform work in connection with an exempt offering document, including providing agreement for the use of the auditor’s report in the exempt offering document, will be a separate engagement. Any exempt offering document issued by You with which We are not involved will clearly indicate that We are not involved by including a disclosure such as, “FORVIS, LLP, our independent auditor, has not been engaged to perform and has not performed, since the date of its report included herein, any procedures on the financial statements addressed in that report. FORVIS, LLP also has not performed any procedures relating to this offering document.” 22. FORVIS Not a Municipal Advisor. FORVIS is not acting as Your municipal advisor under Section 15B of the Securities Exchange Act of 1934, as amended. As such, FORVIS is not recommending any action to You and does not owe You a fiduciary duty with respect to any information or communications regarding municipal financial products or the issuance of municipal securities. You should discuss such matters with internal or external advisors and experts You deem appropriate before acting on any such information or material provided by FORVIS. 23. FORVIS Not a Fiduciary. In providing Our attest services, We are required by law and our professional standards to maintain our independence from You. We take this mandate very seriously and thus guard against impermissible relationships which may impair the very independence which You and the users of Our report require. As such, You should not place upon Us special confidence that in the performance of Our attest services We will act solely in Your interest. Therefore, You acknowledge and agree We are not in a fiduciary relationship with You and We have no fiduciary responsibilities to You in the performance of Our services described herein. TECHNOLOGY 24. Electronic Sites. You agree to notify Us if You desire to place Our report(s), including any reports on Your financial statements, along with other information, such as a report by management or those charged with governance on operations, financial summaries or highlights, financial ratios, etc., on an electronic site. You recognize that We have no responsibility to review information contained in electronic sites. 25. Electronic Signatures and Counterparts. This contract and other documents to be delivered pursuant to this contract may be executed in one or more counterparts, each of which will be deemed to be an original copy and all of which, when taken together, will be deemed to constitute one and the same agreement or document, and will be effective when counterparts have been signed by each of the parties and delivered to the other parties. Each party agrees that the electronic signatures, whether digital or encrypted, of the parties included in this contract are intended to authenticate this writing and to have the same force and effect as manual signatures. Delivery of a copy of this contract or any other document contemplated hereby, bearing an original manual or electronic signature by facsimile transmission (including a facsimile delivered via the internet), by electronic mail in “portable document format” (“.pdf”) or similar format intended to preserve the original graphic and pictorial appearance of a document, or through the use of electronic signature software, will have the same effect as physical delivery of the paper document bearing an original signature. 26. Electronic Data Communication and Storage. In the interest of facilitating Our services to You, We may send data over the internet, temporarily store electronic data via computer software applications hosted remotely on the internet, or utilize cloud-based storage. Your confidential electronic data may be transmitted or stored using these methods. In using these data communication and storage methods, We employ measures designed to maintain data security. We use reasonable efforts to keep such communications and electronic data secure in accordance with Our obligations under applicable laws, regulations, and professional standards. You recognize and accept that We have no control over the unauthorized interception or breach of any communications or electronic data once it has been transmitted or if it has been subject to unauthorized access while stored, notwithstanding all reasonable security measures employed by Us. You consent to Our use of these electronic devices and applications during this engagement. OTHER MATTERS 27. Cooperation. You agree to cooperate with FORVIS in the performance of FORVIS’ services to You, including the provision to FORVIS of reasonable facilities and timely access to Your data, information, and personnel. You shall be responsible for the performance of Your employees and agents. 28. Third-Party Service Providers. FORVIS may from time to time utilize third-party service providers, including but not limited to domestic software processors or legal counsel, or disclose confidential information about You to third-party service providers in serving Your account. FORVIS maintains, however, internal policies, procedures, and safeguards to protect the confidentiality and security of Your information. In addition, FORVIS will secure confidentiality agreements with all service providers to maintain the confidentiality of Your information. If We are unable to secure an appropriate confidentiality agreement, You will be asked to consent prior to FORVIS sharing Your confidential information with the third- party service provider. 29. Independent Contractor. When providing services to You, We will be functioning as an independent contractor; and in no event will We or any of Our employees be an officer of You, nor will Our relationship be that of joint venturers, partners, employer and employee, principal and agent, or any similar relationship giving rise to a fiduciary duty to You. Decisions regarding management of Your business remain the responsibility of Your personnel at all times. Neither You nor FORVIS shall act or represent itself, directly or by implication, as an agent of the other or in any manner assume or create any obligation on behalf of, or in the name of, the other. 32 Town of Trophy Club, Texas August 1, 2022 Page 16 30. Use of FORVIS Name. Any time You intend to reference FORVIS’ firm name in any manner in any published materials, including on an electronic site, You agree to provide Us with draft materials for review and approval before publishing or posting such information. 31. Praxity. FORVIS is an independent accounting firm allowed to use the name “Praxity” in relation to its practice. FORVIS is not connected, however, by ownership with any other firm using the name “Praxity.” FORVIS will be solely responsible for all work carried out on Your behalf. In deciding to engage FORVIS, You acknowledge that We have not represented to You that any other firm using the name “Praxity” will in any way be responsible for Our work. 32. Entire Agreement. The contract, including this Terms and Conditions Addendum and any other attachments or addenda, encompasses the entire agreement between You and FORVIS and supersedes all previous understandings and agreements between the parties, whether oral or written. Any modification to the terms of this contract must be made in writing and signed by both You and FORVIS. 33. Force Majeure. We shall not be held responsible for any failure to fulfill Our obligations if such failure was caused by circumstances beyond Our control, including, without limitation, fire or other casualty, act of God, act of terrorism, strike or labor dispute, war or other violence, explosion, flood or other natural catastrophe, epidemic or pandemic, or any law, order, or requirement of any governmental agency or authority affecting either party, including without limitation orders incident to any such epidemic or pandemic, lockdown orders, stay-at-home orders, and curfews. 33 8550 United Plaza Blvd., Ste. 1001 – Baton Rouge, LA 70809 225-922-4600 Phone – 225-922-4611 Fax – pncpa.com Postlethwaite & Netterville and Associates, L.L.C. Report on the Firm’s System of Quality Control To the Partners of BKD, LLP and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of BKD, LLP (the firm) applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended May 31, 2020. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm’s Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer’s Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm’s compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act; audits of employee benefit plans, audits performed under FDICIA, an audit of a broker-dealer, and examinations of service organizations [SOC 1 and SOC 2 engagements]. As part of our peer review, we considered reviews by regulatory entities as communicated to the firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of BKD, LLP applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended May 31, 2020, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. BKD, LLP has received a peer review rating of pass. Baton Rouge, Louisiana November 2, 2020 34 Page 1 of 2 To: Mayor and Town Council From: Wade L. Carroll, Town Manager CC: Anita Otterson, Town Secretary Mike Erwin, Finance Director Re: FY 2023 Proposed Budget Town Council Meeting, August 9, 2022 Agenda Item: Receive the FY 2023 Proposed Budget presentation and take action to set a budget hearing date. (M. Erwin). Strategic Link: Administrative & Financial Services – Exercise fiscal discipline in all Town operations. Background and Explanation: The proposed Fiscal Year 2023 budget totals $12,873,416 in General Fund expenditures. The budget decreases the existing tax rate of $0.445 to $0.435 while maintaining a strong level of service in the departments. This reflects the desire of the community as shown in the citizen survey. The proposed rate of $0.435 is below the Voter Approval Rate of $0.446677. Legal Review: Not applicable Board/Commission/or Committee Recommendation: Not applicable Staff Recommendation: Staff recommends setting the FY 2023 Proposed Budget hearing for August 23, 2022. Attachments: •FY23 Proposed Budget 35 Page 2 of 2 Town Council Approval: Mayor Alicia Fleury or designee 36 The Town Council for the Town of Trophy Club, Texas, will hold a public hearing on the Fiscal Year 2022-23 Annual Program of Services (Budget), on Tuesday August 23, 2022, at 7:00 p.m. in the Town Council Chambers at Town Hall, located at 1 Trophy Wood Drive, Trophy Club Texas. The meeting will be held for the purpose of receiving community input on the Budget. THIS BUDGET WILL RAISE MORE TOTAL PROPERTY TAXES THAN LAST YEAR’S BUDGET BY $572,554 or 6.5% AND OF THAT AMOUNT $55,421 IS TAX REVENUE TO BE RAISED FROM NEW PROPERTY ADDED TO THE TAX ROLL THIS YEAR. A copy of the budget document is available at Town Hall Monday through Friday from 8:00 am to 5:00 pm. All interested citizens are encouraged to attend and express their views. 37 TO: Star Telegram / Classifieds Dept.DATE: 8/10/2022 FROM: April Duvall - Finance PAGES: 1 RUN DATE: August 11, 2022 (Thursday)SUBJECT: Public Notifications TOWN OF TROPHY CLUB NOTICE OF PUBLIC HEARING Thursday, August 11, 2022 The Town Council for the Town of Trophy Club, Texas will hold a Public Hearing on the Fiscal Year 2022-23 Annual Program of Services (Budget), on Tuesday, August 23, 2022, at 7:00 p.m. in the Town Council Chambers at Town Hall, located at 1 Trophy Wood Drive, Trophy Club, Texas. The meeting will be held for the purpose of receiving community input on the Budget. THIS BUDGET WILL RAISE MORE PROPERTY TAXES THAN LAST YEAR’S BUDGET BY $572,554 OR 6.5% AND OF THAT AMOUNT $55,421 IS TAX REVENUE TO BE RAISED FROM NEW PROPERTY ADDED TO THE TAX ROLL THIS YEAR. All interested citizens are encouraged to attend and express their views. A copy of the budget document is available at Town Hall, Monday thru Friday, from 8:00 a.m. to 5:00 p.m. 38 39 2 FY23 Proposed Budget 40 3 FY23 Proposed Budget 41 4 FY23 Proposed Budget 42 5 FY23 Proposed Budget 43 TOWN OF TROPHY CLUB 6 FY23 Proposed Budget 44 FY23 Tax Rate COMPONENT UNITS 0.435 General Fund Debt Service Fund Capital Projects Fund Capital Equipment Replacement Fund Information Services Replacement Fund Hotel Occupancy Fund Street Maintenance Sales Tax Fund Court Technology Fund Court Security Fund CCPD Fund Recreation Program Fund Parkland Dedication Fund TIRZ #1 Grants Fund Trophy Club Park Fund Stormwater Drainage Utility Fund EDC 4B Fund Total Beginning Fund Balance - FY21 ACFR less FY22 Exp 5,876,307$ 99,915$ 4,511,976$ 1,113,722$ 218,873$ 2,178,433$ 436,033$ 6,025$ 36,127$ 244,053$ 19,315$ 383,166$ (327,716)$ 9,886$ 158,716$ 1,169,032$ 748,531$ 16,882,394$ Revenue Property Tax 8,369,014 2,574,620 79,744 11,023,379 Licenses and Permits 190,000 190,000 Franchise Fees 877,500 877,500 Sales/Occupancy Tax 1,480,000 600,000 350,000 350,000 28,611 752,625 3,561,236 Fines and Fees 298,811 1,000 5,000 6,000 275,000 430,000 1,015,811 Intergovernmental (MUD)991,655 991,655 Grants 85,000 85,000 Charges for Service 815,154 815,154 Investment Income 24,000 20,000 5,000 1,000 1,900 1,750 1,500 5,000 60,150 Miscellaneous Income 161,000 2,500 7,500 500 171,500 Contributions - Total Revenue 13,292,134$ 2,577,120$ 20,000$ -$ -$ 612,500$ 351,000$ 1,000$ 5,000$ 351,900$ 6,000$ 1,750$ 108,355$ -$ 276,500$ 435,000$ 753,125$ 18,791,385$ Expenditures General Government 40,924 334,018 374,942 Manager's Office 773,531 773,531 Legal 150,230 150,230 Police 3,287,589 - 359,436 3,647,025 Emergency Medical Services 1,382,300 50,000 1,432,300 Fire 1,495,176 78,190 1,573,366 Streets 314,195 290,494 206,058 810,746 Parks 1,680,083 167,500 278,555 2,126,138 Recreation 859,997 147,217 6,000 1,013,214 Community Events 56,912 175,500 232,412 Community Development 486,724 52,000 538,724 Finance 648,042 648,042 Municipal Court 7,240 2,755 2,500 12,495 Human Resources 292,238 292,238 Communications 228,844 228,844 Information Services 811,517 100,000 911,517 Facility Maintenance 355,071 - 355,071 Debt Service 2,756,213 416 2,756,629 Capital - Projects 5,225,000 100,000 97,000 5,422,000 Total Expenditures 12,829,688$ 2,756,213$ 5,225,000$ 494,907$ 100,000$ 275,500$ 290,494$ 2,755$ 2,500$ 359,436$ 6,000$ 97,000$ 40,924$ -$ 278,555$ 206,058$ 334,434$ 23,299,464$ Current Revenues to Expenditures 462,446$ (179,093)$ (5,205,000)$ (494,907)$ (100,000)$ 337,000$ 60,506$ (1,755)$ 2,500$ (7,536)$ -$ (95,250)$ 67,431$ -$ (2,055)$ 228,942$ 418,691$ (4,508,080)$ Other Sources (Uses): Debt Issuance - - Transfers In 151,500 201,518 494,907 100,000 947,925 Excess Current Revenue 462,446 Available for Transfer to Capital 613,946 Transfers Out 594,907 95,000 20,000 1,500 15,000 20,000 (746,407) Total Other Sources (Uses)19,039$ 201,518$ -$ 494,907$ 100,000$ (95,000)$ (20,000)$ -$ (1,500)$ -$ -$ -$ -$ -$ (15,000)$ (20,000)$ -$ 663,964$ Net Increase (Decrease)19,039$ 22,425$ (5,205,000)$ -$ -$ 242,000$ 40,506$ (1,755)$ 1,000$ (7,536)$ -$ (95,250)$ 67,431$ -$ (17,055)$ 208,942$ 418,691$ (4,306,562)$ Ending Fund balance 5,895,346$ 122,340$ (693,024)$ 1,113,722$ 218,873$ 2,420,433$ 476,539$ 4,270$ 37,127$ 236,517$ 19,315$ 287,916$ (260,285)$ 9,886$ 141,661$ 1,377,974$ 1,167,222$ 12,575,833$ GOVERNMENTAL FUNDS All Funds Summary - Fiscal Year 2023 PROPRIETARY FUNDS 7 FY23 Proposed Budget 45 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services REVENUE DETAIL FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED PROPERTY TAXES Property Taxes 6,991,302$ 7,200,000$ 7,374,797$ 7,660,000$ 7,700,000$ 8,349,014$ 10,441,382$ Property Taxes/Prior Year 16,685 10,000 12,583 10,000 10,000 10,000 10,000 Property Taxes/P & I 23,363 10,000 9,095 10,000 20,000 10,000 10,000 TOTAL PROPERTY TAXES 7,031,351$ 7,220,000$ 7,396,475$ 7,680,000$ 7,730,000$ 8,369,014$ 10,461,382$ SALES TAXES Mixed Beverage Tax 58,144$ 60,000$ 69,011$ 61,800$ 75,000$ 80,000$ 82,400$ Sales Tax - General 1,099,939 1,050,000 1,341,841 1,250,000 1,375,000 1,400,000 1,450,425 TOTAL SALES TAXES 1,158,083$ 1,110,000$ 1,410,853$ 1,311,800$ 1,450,000$ 1,480,000$ 1,532,825$ FRANCHISE FEES Electric 481,699$ 485,000$ 481,898$ 485,000$ 500,000$ 500,000$ 505,000$ Gas 100,490 102,816 138,490 105,000 135,000 135,000 136,350 Telecommunications 31,663 50,000 13,893 25,000 37,500 37,500 37,500 Cable 83,532 75,000 74,593 55,000 40,000 55,000 55,000 Refuse 153,159 140,000 159,743 150,000 150,000 150,000 150,000 TOTAL FRANCHISE FEES 850,543$ 852,816$ 868,616$ 820,000$ 862,500$ 877,500$ 883,850$ LICENSES AND PERMITS Building Permits 249,745$ 75,000$ 64,156$ 35,000$ 76,000$ 40,000$ 35,000$ Residential Building Permits - - - - 3,000 5,000 5,000 Swimming Pool Permits -$ -$ -$ -$ 6,000$ 5,000$ 5,000$ MEP Permits - - 6,045 - 10,000 5,000 5,000 Fire Permits/Sprinkler 47,977 35,000 4,226 5,000 5,000 5,000 5,000 CD for Health Inspection Fees - - - - 5,000 5,000 5,000 Miscellaneous Permits 181,791$ 125,000$ 210,073$ 125,000$ 120,000$ 125,000$ 100,000$ TOTAL LICENSES AND PERMITS 479,513$ 235,000$ 284,500$ 165,000$ 225,000$ 190,000$ 160,000$ INTERGOVERNMENTAL MUD Service Contract -$ -$ -$ -$ -$ -$ -$ Intergov Trans In MUD 718,657 820,031 820,027 898,700 898,700 991,655 991,655 Intergov Trans In EDC - - - - - - - TOTAL INTERGOVERNMENTAL 718,657$ 820,031$ 820,027$ 898,700$ 898,700$ 991,655$ 991,655$ GRANT REVENUE Grant Revenue 743,066$ 220,879$ 6,403$ 270,981$ 270,000$ 85,000$ 85,000$ TOTAL GRANT REVENUE 743,066$ 220,879$ 6,403$ 270,981$ 270,000$ 85,000$ 85,000$ FINES AND FEES Cty Veh Reg Fees/Child Safety 10,362$ 8,000$ 10,262$ 10,000$ 20,000$ 10,000$ 10,000$ Restitution 300 - 790 - 750 - - Records Management Revenu 1,409 200 1,960 1,000 1,000 1,010 1,020 Municipal Court Fines/Fees 59,515 40,000 85,719 60,000 60,000 60,000 60,600 Municipal Court Child Safety F 580 2,000 2,912 580 1,105 580 580 Zoning Fees 3,629 1,000 5,630 - 1,235 1,000 1,000 Platting Fees 320 1,000 3,170 - 390 250 250 Developer Fees - 1,000 870 - 850 750 750 P & Z Administrative Fees 585 300 1,535 300 1,375 300 300 Recreation Programs - - - - - - - Day Camp Programs - 75,000 80,228 75,000 75,000 80,000 80,000 Community Events Revenue 490 - 240 10,000 2,000 10,000 10,000 Pool Entry Fees 27,644 65,000 54,798 65,000 65,000 60,000 60,000 Pool Rentals 1,584 10,000 13,567 10,000 10,000 10,000 10,000 Swim Team Programs - 40,000 25,194 35,000 35,000 25,000 25,000 Aquatic Programs - 11,000 13,785 11,000 11,000 11,000 11,000 Pool Concessions 4,234 11,000 10,410 11,110 11,100 11,221 11,333 Denton/Tarrant Cty Pledge - E 17,072 16,000 17,072 17,000 17,000 17,000 17,000 8 FY23 Proposed Budget 46 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services REVENUE DETAIL FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED Animal Control 90 500 - 500 100 100 100 Misc Police Revenue 230 100 74 100 100 100 100 Convenience Fees 121 500 4 500 100 500 500 TOTAL FINES AND FEES 128,166$ 282,600$ 328,220$ 307,090$ 313,105$ 298,811$ 299,533$ CHARGES FOR SERVICES EMS Runs 159,237$ 150,000$ 143,381$ 151,500$ 150,000$ 153,015$ 154,545$ NISD Contribution 122,820 127,221 123,868 134,772 127,035 130,000 133,900 PID Reimbursement 9,550 - 2,195 - 732 - - PID Fire Assessment 513,618 510,808 507,446 528,546 528,546 532,139 548,103 CIA Lien Revenues 883 - - - - - - TOTAL CHARGES FOR SERVICES 806,109$ 788,029$ 776,890$ 814,818$ 806,313$ 815,154$ 836,548$ 991 655 0 991 655 0INVESTMENT INCOME Interest Income 75,137$ 72,000$ 29,353$ 24,000$ 24,000$ 24,000$ 24,000$ TOTAL INVESTMENT INCOME 75,137$ 72,000$ 29,353$ 24,000$ 24,000$ 24,000$ 24,000$ MISCELLANEOUS Recreation Rentals 42,805$ 10,000$ 82,663$ 50,000$ 45,000$ 65,000$ 50,000$ Recreation Concession - - 14,260 20,000 20,000 20,000 20,000 Tower Revenue 91,290 87,104 90,856 90,000 65,000 65,000 65,000 Donations 545 - 95 - 200 - - Auction Sales 29,636 - - - 39,000 - - Vending Sales 1,119 - 1,119 1,000 600 1,000 1,000 Miscellaneous Revenue 124,538 175,000 (63,390) 25,000 18,205 10,000 25,000 TOTAL MISCELLANEOUS 289,932$ 272,104$ 125,603$ 186,000$ 188,005$ 161,000$ 161,000$ TOTAL REVENUES $ 12,280,557 $ 11,873,459 $ 12,046,940 $ 12,478,389 $ 12,767,623 $ 13,292,134 15,435,793$ 9 FY23 Proposed Budget 47 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Revenues FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED $ CHANGE FY23 Proposed to FY22 Budget % CHANGE % OF TOTAL Property Tax 7,031,351$ 7,220,000$ 7,396,475$ 7,680,000$ 7,730,000$ 8,369,014$ 689,014$ 9.3%60.5% Licenses and Permits 479,513 235,000 284,500 165,000 225,000 190,000 25,000 8.8%1.8% Franchise Fees 850,543 852,816 868,616 820,000 862,500 877,500 57,500 6.6%6.8% Sales Tax 1,158,083 1,110,000 1,410,853 1,311,800 1,450,000 1,480,000 168,200 11.9%11.4% Fines and Fees 128,166 282,600 328,220 307,090 313,105 298,811 (8,279) -2.5%2.5% Intergovernmental (MUD)718,657 820,031 820,027 898,700 898,700 991,655 92,955 11.3%7.0% Charges for Service 806,109 788,029 776,890 814,818 806,313 815,154 336 0.0%6.3% Investment Income 75,137 72,000 29,353 24,000 24,000 24,000 - 0.0%0.2% Miscellaneous Income 289,932 272,104 125,603 186,000 188,005 161,000 (25,000) -19.9%1.5% Grant Revenue 743,066 220,879 6,403 270,981 270,000 85,000 (185,981) -2904.6%2.1% Total Revenues 12,280,557$ 11,873,459$ 12,046,940$ 12,478,389$ 12,767,623$ 13,292,134$ 813,745$ 6.5%100.0% Expenditures FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED $ CHANGE FY23 Proposed to FY22 Budget % CHANGE % OF TOTAL Manager's Office 682,231$ 872,190$ 973,429$ 701,670$ 684,634$ 773,531$ 71,861$ 7.4%5.9% Legal 102,606 126,350 118,755 126,350 171,637 150,230 23,880 20.1%1.5% Police 2,500,524 2,818,042 2,846,299 3,163,784 2,982,951 3,287,589 123,805 4.3%25.9% Emergency Medical Services 1,189,692 1,381,048 1,334,387 1,408,311 1,376,748 1,382,300 (26,010) -1.9%12.0% Fire 1,256,964 1,445,298 1,357,983 1,489,261 1,429,123 1,495,176 5,916 0.4%12.4% Streets 192,608 227,010 197,113 249,329 225,938 314,195 64,866 32.9%2.0% Parks 1,396,880 1,610,338 1,334,105 1,589,584 1,476,428 1,680,083 90,499 6.8%12.8% Recreation 391,583 662,702 565,395 761,739 655,828 859,997 98,258 17.4%5.7% Community Events 14,867 33,383 18,995 38,511 51,488 56,912 18,401 96.9%0.4% Community Development 491,941 653,324 526,177 495,161 468,299 486,724 (8,437) -1.6%4.1% Finance 601,249 548,293 528,001 595,694 578,373 648,042 52,348 9.9%5.0% Municipal Court 77,456 76,639 47,931 38,140 15,533 7,240 (30,900) -64.5%0.1% Human Resources 428,851 323,362 287,521 267,715 210,995 292,238 24,523 8.5%1.8% Communications & Marketing - 173,932 153,257 207,265 205,323 228,844 21,579 14.1%1.8% Information Services 584,793 655,957 595,432 669,668 613,432 811,517 141,849 23.8%5.3% Facilities Maintenance 336,161 345,452 328,159 373,721 372,593 355,071 (18,650) -5.7%3.2% Total Expenditures $ 10,248,405 $ 11,953,321 $ 11,212,941 $ 12,175,902 $ 11,519,322 $ 12,829,688 $ 653,786 5.4%5.4% Other Sources (Uses)FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED $ CHANGE FY23 Proposed to FY22 Budget % CHANGE Lease Proceeds $ - $- $ - $- $- $- -$ NA Transfers In 545 - 95 24,000 24,000 151,500 127,500 Transfers Out - - - 927,040 850,168 594,907 (332,133) Total Other Sources (Uses) $ 545 $- $ 95 $ (903,040) $ (826,168) $ (443,407) $ (204,633)-215403.2% Fund Balance FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED $ CHANGE FY23 Proposed to FY22 Budget % CHANGE Beginning Fund balance 5,440,518$ 5,256,436$ 5,059,725$ 5,059,725$ 6,702,518$ 5,876,307$ 816,582$ Net Increase (Decrease)2,032,697 (196,711) 834,094 (600,553) 422,134 19,039 619,592 Ending Fund Balance $ 7,473,215 $ 5,059,725 $ 5,893,819 $ 4,459,172 $ 7,124,652 $ 5,895,346 $ 1,436,174 24.4% 10 FY23 Proposed Budget 48 Town Manager's Office FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 590,241 $ 751,159 $ 860,192 $ 580,639 $ 533,002 $ 632,166 9% Services & Supplies 91,990 121,031 113,237 121,031 151,632 141,365 17% TOTAL $ 682,231 $ 872,190 $ 973,429 $ 701,670 $ 684,634 $ 773,531 10% Major Changes Personnel - Add back Asst. to Town Manager position Services - None Legal FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ - $ - $ - $ - $ - $ - 0% Services & Supplies 102,606 126,350 118,755 126,350 171,637 150,230 19% TOTAL 102,606$ 126,350$ 118,755$ 126,350$ 171,637$ 150,230$ 19% Major Changes Personnel - None Services - Increase in outside legal fees Police FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 2,322,112 $ 2,618,182 $ 2,646,582 $ 2,898,626 $ 2,749,660 $ 3,016,134 4% Services & Supplies 178,412 199,860 197,132 265,158 233,291 271,455 2% Capital - - 2,585 - - - #DIV/0! TOTAL $ 2,500,524 $ 2,818,042 $ 2,846,299 $ 3,163,784 $ 2,982,951 $ 3,287,589 4% Major Changes Personnel - One new FTE Services - None Emergency Medical Services FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 1,017,345 $ 1,160,882 $ 1,166,882 $ 1,183,070 $ 1,176,426 $ 1,205,489 2% Services & Supplies 129,337 170,166 166,875 175,241 155,703 176,811 1% Capital 43,009 50,000 631 50,000 44,619 - -100% TOTAL $ 1,189,692 $ 1,381,048 $ 1,334,387 $ 1,408,311 $ 1,376,748 $ 1,382,300 -2% Major Changes Personnel - One new FTE split between Fire Services - Increase in safety equipment Fire FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 1,025,923 $ 1,169,172 $ 1,180,087 $ 1,191,359 $ 1,133,310 $ 1,205,489 1% Services & Supplies 231,042 276,126 177,895 297,902 295,813 289,687 -3% Capital - - - - - - #DIV/0! TOTAL $ 1,256,964 $ 1,445,298 $ 1,357,983 $ 1,489,261 $ 1,429,123 $ 1,495,176 0% Major Changes Personnel - One new FTE split between EMS Services - None CHANGES FROM FY22 TO FY23 11 FY23 Proposed Budget 49 Parks FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 895,092 $ 895,347 $ 887,832 $ 885,367 $ 880,552 $ 991,872 12% Services & Supplies 501,788 714,991 446,273 704,217 595,876 688,211 -2% Capital - - - - - - #DIV/0! TOTAL $ 1,396,880 $ 1,610,338 $ 1,334,105 $ 1,589,584 $ 1,476,428 $ 1,680,083 6% Major Changes Personnel - Staff moved to Recreation, Increase for seasonal staff. Services - Increase in Independent Labor Recreation FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 269,892 $ 431,303 $ 387,194 $ 531,030 $ 484,180 $ 625,628 18% Services & Supplies 121,691 231,399 178,201 230,709 171,647 234,369 2% Capital - - - - - - #DIV/0! TOTAL $ 391,583 $ 662,702 $ 565,395 $ 761,739 $ 655,828 $ 859,997 13% Major Changes Personnel - Moved staff from Parks to Recreation Services - None Community Events FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Services & Supplies $ 14,867 $ 33,383 $ 18,995 $ 38,511 $ 51,488 $ 56,912 48% TOTAL $ 14,867 $ 33,383 $ 18,995 $ 38,511 $ 51,488 $ 56,912 48% Major Changes Personnel - None Services - Increased funding for events. Community Development FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 431,993 $ 504,873 $ 377,841 $ 347,961 $ 329,865 $ 335,379 -4% Services & Supplies 59,948 148,451 148,336 147,200 138,434 151,345 3% Capital - - - - - - #DIV/0! TOTAL $ 491,941 $ 653,324 $ 526,177 $ 495,161 $ 468,299 $ 486,724 -2% Major Changes Personnel - Move 1/2 FTE to Facilities Services - None Streets FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 47,802 $ 46,993 $ 49,047 $ 63,209 $ 59,997 $ 125,575 99% Services & Supplies 144,806 180,017 148,067 186,120 165,940 188,620 1% Capital - - - - - - #DIV/0! TOTAL $ 192,608 $ 227,010 $ 197,113 $ 249,329 $ 225,938 $ 314,195 26% Major Changes Personnel -Additional FTE moved from Facilities to Streets Services - None 12 FY23 Proposed Budget 50 Facilities Maintenance FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 62,922 $ 64,620 $ 64,685 $ 65,097 $ 68,145 $ 43,447 -33% Services & Supplies 273,239 280,832 263,474 308,624 304,449 311,624 1% TOTAL $ 336,161 $ 345,452 $ 328,159 $ 373,721 $ 372,593 $ 355,071 -5% Major Changes Personnel - FTE moved to streets and 1/2 FTE moved to Facilities Services - None Human Resources FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 373,768 $ 268,532 $ 231,496 $ 212,885 $ 169,263 $ 216,408 2% Services & Supplies 55,083 54,830 56,026 54,830 41,731 75,830 38% TOTAL $ 428,851 $ 323,362 $ 287,521 $ 267,715 $ 210,995 $ 292,238 9% Major Changes Personnel - None Services - Additional training Communications FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ - $ 109,082 $ 100,509 $ 142,415 $ 143,544 $ 162,394 14% Services & Supplies - 64,850 52,748 64,850 61,779 66,450 2% TOTAL $ - $ 173,932 $ 153,257 $ 207,265 $ 205,323 $ 228,844 10% Major Changes Personnel - Full year funding of part time position. Services - None Finance FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 394,990 $ 410,765 $ 404,588 $ 440,974 $ 431,277 $ 477,617 8% Services & Supplies 206,259 137,528 123,413 154,720 147,096 170,425 10% TOTAL $ 601,249 $ 548,293 $ 528,001 $ 595,694 $ 578,373 $ 648,042 9% Major Changes Personnel - None Services - Tax Administration Municipal Court FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 67,042 $ 67,899 $ 39,651 $ - $ - $ - #DIV/0! Services & Supplies 10,414 8,740 8,281 38,140 15,533 7,240 -81% TOTAL $ 77,456 $ 76,639 $ 47,931 $ 38,140 $ 15,533 $ 7,240 -81% Major Changes Personnel - This department outsourced in FY22 Services - Outsourcing Information Services FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED % Change (Bud. vs. Pro) Personnel $ 237,148 $ 224,888 $ - $ - $ - $ - #DIV/0! Services & Supplies 347,645 431,069 595,432 669,668 613,432 811,517 21% Capital - - - - - - #DIV/0! TOTAL $ 584,793 $ 655,957 $ 595,432 $ 669,668 $ 613,432 $ 811,517 21% Major Changes Personnel - This department outsourced in FY21 Services - Outsourcing & Increase in existing contracts 13 FY23 Proposed Budget 51 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Town Manager's Office FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries 438,076$ 547,651$ 654,831$ 387,923$ 382,102$ 451,212$ 460,236$ 469,440 Merits - - - 2,022 - 6,255 - - Overtime 260 - - - 140 - - - Longevity 603 1,195 1,195 1,745 1,745 983 1,002 1,022 Annual Stipend - 1,500 2,257 - - - - - Certification Pay 2,824 7,500 4,692 3,900 2,450 1,200 1,224 1,248 Cell Phone Stipend - - - 3,900 2,429 3,000 3,900 3,900 Retirement 75,649 96,385 98,329 79,822 70,265 77,012 78,552 80,123 Medical Insurance 27,263 31,576 41,879 41,811 34,193 40,783 41,599 42,431 Dental Insurance 1,672 2,325 2,979 3,407 1,847 3,047 3,108 3,170 Vision Insurance 175 239 300 360 279 316 322 329 Life Insurance & Other 2,636 3,826 3,157 3,646 1,395 3,319 3,385 3,453 Social Security Taxes 24,383 34,419 28,490 31,234 21,239 28,240 28,805 29,381 Medicare Taxes 6,006 8,050 7,648 7,304 5,865 6,605 6,737 6,872 Unemployment Taxes 71 684 1,753 1,260 48 1,008 1,028 1,049 Workers Compensation 687 959 849 1,055 806 787 803 819 Pre-Employment Physicals/Testing 81 - - - - - - - Auto Allowance 8,786 14,400 11,831 10,800 8,200 8,400 10,800 10,800 Employee Relations 1,071 450 - 450 - - 477 487 Total Personnel $ 590,241 $ 751,159 $ 860,192 $ 580,639 $ 533,002 $ 632,166 $ 641,978 $ 654,524 Services/Supplies Professional Outside Services 7,236$ 9,940$ 6,989$ 9,940$ 40,402$ 13,000$ 13,260$ 13,525$ Records Management 1,802 2,250 1,843 2,250 1,959 2,250 2,295 2,341 Elections (3,252) 11,500 15,929 11,500 28,556 20,550 20,961 21,380 Lobbying - - 2,659 - - - - - Advertising 1,074 4,200 308 4,200 1,109 1,000 1,020 1,040 Printing 112 815 125 815 - 300 306 312 Schools & Training 295 11,020 2,820 11,020 1,597 7,795 7,951 8,110 Service Charges & Fees - - - - - - - - Communications/Pagers/Mobiles 2,175 1,800 3,500 1,800 - 1,800 1,836 1,873 Equipment Maintenance - - 441 - - - - - Dues & Membership 16,720 15,320 18,777 15,320 23,088 21,750 22,185 22,629 Travel & Per Diem 1,867 5,000 2,426 5,000 2,436 13,700 13,974 14,253 Meetings 2,832 3,770 3,618 3,770 67 3,770 3,845 3,922 Office Supplies 2,328 2,240 2,019 2,240 2,310 2,250 2,295 2,341 Postage 1,092 754 1,074 754 1,055 770 785 801 Publications/Books/Subscriptions 8,444 422 - 422 270 430 439 447 Mayor/Council Expense 13,201 25,000 22,984 25,000 28,987 25,000 25,500 26,010 Small Equipment - - 58 - - - - - Furniture/Equipment <$5,000 - 1,000 - 1,000 - 1,000 1,020 1,040 Contingency Expense 10,064 25,000 24,950 25,000 19,440 25,000 25,500 26,010 Miscellaneous Expense 26,000 1,000 2,717 1,000 359 1,000 1,020 1,040 Total Services/Supplies 91,990$ 121,031$ 113,237$ 121,031$ 151,632$ 141,365$ 144,192$ 147,076$ Total Expenditures $ 682,231 $ 872,190 $ 973,429 $ 701,670 $ 684,634 $ 773,531 $ 786,171 $ 801,600 14 FY23 Proposed Budget 52 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Legal FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries -$ -$ -$ -$ -$ -$ -$ -$ Longevity - - - - - - - - Stipend - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services 102,375$ 126,120$ 118,689$ 126,120$ 171,370$ 150,000$ 153,000$ 156,060$ Legal Notices - - - - - - - - Schools & Training - - - - - - - - Communications/Pagers/Mobiles - - - - - - - - Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Office Supplies - 200 - 200 - 200 204 208 Postage - 30 67 30 - 30 31 31 Publications/Books/Subscriptions 231 - - - 267 - - - Miscellaneous Expense - - - - - - - - Total Services/Supplies 102,606$ 126,350$ 118,755$ 126,350$ 171,637$ 150,230$ 153,235$ 156,299$ Total Expenditures 102,606$ 126,350$ 118,755$ 126,350$ 171,637$ 150,230$ 153,235$ 156,299$ 15 FY23 Proposed Budget 53 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Police FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries 1,654,348$ 1,829,080$ 1,769,400$ 1,918,640$ 1,856,323$ 1,890,787$ 1,928,603$ 1,967,175$ Seasonal - 101,452 72,758 103,452 78,165 129,000 131,580 134,212 Merits - - - 37,178 - 95,662 - - Overtime 87,724 112,614 137,033 144,832 192,037 150,040 153,041 156,102 Longevity 7,393 4,348 6,373 8,838 8,053 8,968 9,147 9,330 Annual Stipend - 6,000 6,000 - - - - - Certification 17,600 25,500 22,996 24,600 20,551 26,700 27,234 27,779 Cell Phone Stipend - - - 7,200 5,029 5,400 7,200 7,200 Retirement 227,390 220,643 263,059 262,625 267,251 275,649 281,162 286,786 Medical Insurance 139,810 129,609 153,968 162,949 122,211 185,624 189,336 193,123 Dental Insurance 9,191 9,455 11,105 12,174 7,284 13,149 13,412 13,680 Vision Insurance 1,321 1,363 1,342 1,507 994 1,362 1,389 1,417 Life Insurance & Other 10,162 11,017 11,024 13,919 8,408 13,808 14,084 14,366 Social Security Taxes 105,495 104,364 120,678 132,866 127,277 137,157 139,900 142,698 Medicare Taxes 24,876 24,408 28,404 31,075 30,089 32,062 32,703 33,357 Unemployment Taxes 718 4,104 11,385 6,552 961 6,552 6,683 6,817 Workers' Compensation 35,299 34,225 30,308 30,219 23,082 42,714 43,568 44,440 Pre-Employment Physicals/Testing 785 - 750 - 1,947 1,500 1,530 1,561 Total Personnel $ 2,322,112 $ 2,618,182 $ 2,646,582 $ 2,898,626 $ 2,749,660 $ 3,016,134 $ 2,980,574 $ 3,040,041 Services & Supplies Professional Outside Services -$ -$ 4,313$ -$ 6,000$ -$ -$ -$ Advertising 496 2,000 - 1,500 316 1,500 1,530 1,561 Legal Notices - - - - 10 - - - Printing 1,384 100 195 - 614 - - - Abatements - - - - - - - - Schools & Training 430 - 888 - 790 - - - Communications/Pagers/Mobiles 17,069 17,621 18,953 17,621 14,374 17,621 17,973 18,333 Building Maintenance - - - - 252 - - - Vehicle Maintenance 29,403 27,900 27,427 45,000 45,000 50,000 51,000 52,020 Equipment Maintenance 18 - - - - - - - Emergency Management 217 - - - - - - - Dispatch - Denton County 41,154 47,489 47,489 42,439 42,439 40,484 41,294 42,120 Dues & Membership 1,827 4,100 2,481 4,100 3,000 4,100 4,182 4,266 Travel & Per Diem 11,930 10,500 7,248 10,500 9,000 10,500 10,710 10,924 Meetings 581 700 422 - 572 - - - Office Supplies 2,455 500 3,426 - 223 - - - Postage 333 100 1,151 - 91 - - - Publications/Books/Subscription 705 1,300 417 - - - - - Fuel 28,983 41,250 44,032 94,248 70,568 95,000 96,900 98,838 Uniforms 16,538 22,050 22,375 23,500 21,000 26,000 26,520 27,050 Protective Clothing 2,820 - - - 113 - - - Investigative Materials 5,547 6,000 3,123 6,000 2,776 6,000 6,120 6,242 Animal Control 3,554 5,750 3,241 4,750 2,600 4,750 4,845 4,942 Small Equipment 3,230 2,000 5,242 2,500 3,683 2,500 2,550 2,601 16 FY23 Proposed Budget 54 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Police FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Furniture/Equipment <$5,000 - - - 2,500 - 2,500 2,550 2,601 Maintenance Supplies 55 - - - 18 - - - Miscellaneous Expense 2,144 2,000 1,706 2,000 2,851 2,000 2,040 2,081 Programs & Special Projects 7,538 8,500 3,005 8,500 7,000 8,500 8,670 8,843 Total Services/Supplies $ 178,412 $ 199,860 $ 197,132 $ 265,158 $ 233,291 $ 271,455 $ 276,884 $ 282,422 Capital Vehicles -$ -$ -$ -$ -$ -$ -$ -$ Video Equipment - - - - - --- Radar - - - - - --- Capital Replacement - - - - - --- Capital Expenses - - 2,585 - - --- Total Capital $- $- $ 2,585 $- $- $- $- $- Total Expenditures $ 2,500,524 $ 2,818,042 $ 2,846,299 $ 3,163,784 $ 2,982,951 $ 3,287,589 $ 3,257,458 $ 3,322,463 17 FY23 Proposed Budget 55 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Emergency Medical Services FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries 667,400$ 711,424$ 695,169$ 728,028$ 716,509$ 716,522$ 730,852$ 745,469$ Part-Time - 50,078 49,275 50,078 24,493 50,000 51,000 52,020 Merits - - - 13,550 - 35,337 83,580 - Overtime 74,550 93,476 116,040 84,405 134,849 83,580 85,251 86,956 Longevity 6,838 6,730 7,343 7,254 7,574 7,607 7,759 7,914 Annual Stipend - 1,875 1,875 - - - - - Certification 8,938 9,750 10,177 11,438 8,244 10,838 11,054 11,275 Cell Phone Stipend - - - 1,800 1,129 900 900 900 Retirement 98,805 106,114 111,244 110,223 116,908 111,785 114,021 116,301 Medical Insurance 75,971 78,087 74,926 74,102 65,569 91,140 92,963 94,822 Dental Insurance 5,482 6,045 5,436 5,582 4,081 6,544 6,675 6,808 Vision Insurance 522 576 507 539 524 631 644 656 Life Insurance & Others 4,043 5,171 4,511 5,635 3,249 5,565 5,676 5,790 Social Security Taxes 44,603 51,123 51,644 52,084 54,618 51,444 52,473 53,523 Medicare Taxes 10,432 11,956 12,082 12,182 12,816 12,031 12,272 12,517 Unemployment Taxes 426 1,625 4,847 2,394 238 2,520 2,570 2,622 Workers' Compensation 15,004 20,177 17,868 17,816 19,665 19,047 19,427 19,816 Pre-Employment Physicals/Testing 4,333 6,675 3,938 5,960 5,960 - - - Total Personnel $ 1,017,345 $ 1,160,882 $ 1,166,882 $ 1,183,070 $ 1,176,426 $ 1,205,489 $ 1,277,117 $ 1,217,390 Services/Supplies Professional Outside Services -$ 1,750$ 3,314$ 1,750$ 12,170$ 1,750$ 1,785$ 1,821$ Collection Fees 13,786 20,000 11,841 20,000 2,532 - - - Hazmat Disposal 103 240 51 240 240 240 245 250 Radios 960 2,250 1,339 2,250 2,250 1,500 1,530 1,561 Schools & Training 4,924 9,205 1,249 9,205 4,205 9,205 9,389 9,577 Electricity 4,970 8,400 5,530 8,400 7,000 8,400 8,568 8,739 Water 3,935 4,000 3,734 4,000 4,000 4,000 4,080 4,162 Communications/Pagers/Mobiles 3,876 4,510 5,033 4,510 6,000 4,510 4,600 4,692 Building Maintenance 2,233 3,000 2,373 3,000 3,000 3,000 3,060 3,121 Vehicle Maintenance 9,167 9,550 8,091 10,265 10,265 10,265 10,470 10,680 Equipment Maintenance 6,571 13,361 6,019 12,919 10,919 12,919 13,177 13,441 Emergency Management 2,692 4,582 1,000 4,582 4,582 4,582 4,674 4,767 Dispatch - Denton County 3,985 3,946 3,946 4,020 4,020 5,061 5,162 5,265 Dues & Membership 2,120 1,706 1,135 3,406 2,286 3,406 3,474 3,544 Travel & Per Diem 4,377 5,400 2,819 5,326 4,326 5,326 5,433 5,541 Meetings 190 750 434 750 350 750 765 780 Safety Programs 964 2,650 - 2,650 1,000 1,500 1,530 1,561 Office Supplies 288 600 411 600 600 600 612 624 Postage 17 100 3 100 30 100 102 104 Publications/Books/Subscriptions 125 300 297 300 - 300 306 312 Fuel 2,726 13,265 3,620 13,265 13,265 13,265 13,530 13,801 Uniforms 6,893 9,645 7,623 9,645 9,465 9,645 9,838 10,035 Medical Control 19,902 20,056 19,755 20,658 20,048 21,278 21,704 22,138 Pharmacy 5,930 6,500 4,429 6,500 6,500 6,695 6,829 6,965 Oxygen 1,018 2,000 1,381 2,000 2,000 2,060 2,101 2,143 Safety Equipment - - - - - 20,000 20,400 20,808 Disposable Supplies 11,485 11,800 10,160 11,800 11,800 12,154 12,397 12,645 18 FY23 Proposed Budget 56 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Emergency Medical Services FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Small Equipment 14,086 8,300 5,474 10,800 10,800 10,800 11,016 11,236 Maintenance Supplies - 300 - 300 50 1,500 1,530 1,561 Miscellaneous Expense 2,015 2,000 55,814 2,000 2,000 2,000 2,040 2,081 Total Services/Supplies $ 129,337 $ 170,166 $ 166,875 $ 175,241 $ 155,703 $ 176,811 $ 180,347 $ 183,954 Capital Equipment -$ -$ 1,262$ -$ -$ -$ -$ -$ Capital Replacement - - - - - - - - Capital Expenses 43,009 50,000 (631) 50,000 44,619 - - - Total Capital $ 43,009 $ 50,000 $ 631 $ 50,000 $ 44,619 $- $- $- Total Expenditures $ 1,189,692 $ 1,381,048 $ 1,334,387 $ 1,408,311 $ 1,376,748 $ 1,382,300 $ 1,457,464 $ 1,401,345 19 FY23 Proposed Budget 57 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Fire FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 671,577 $ 711,424 $ 697,489 $ 728,028 $ 681,186 $ 716,522 $ 730,852 $ 745,469 Part-Time - 50,078 49,275 50,078 24,493 50,000 51,000 52,020 Merits - - - 13,550 - 35,337 36,043 36,764 Overtime 75,008 93,476 115,592 84,405 134,845 83,580 85,251 86,956 Longevity 6,838 6,730 7,343 7,254 7,574 7,607 7,759 7,914 Annual Stipend - 1,875 1,875 - - - - - Certification 9,063 9,750 10,176 11,438 8,244 10,838 11,054 11,275 Cell Phone Stipend - - - 1,800 1,050 900 900 900 Retirement 100,538 106,114 113,794 110,223 110,737 111,785 114,021 116,301 Medical Insurance 76,605 78,087 76,715 74,102 65,561 91,140 92,963 94,822 Dental Insurance 5,514 6,045 5,559 5,581 4,073 6,544 6,675 6,808 Vision Insurance 525 576 513 539 517 631 644 656 Life Insurance & Others 4,087 5,171 4,633 5,635 3,221 5,565 5,676 5,790 Social Security Taxes 44,880 51,123 52,773 52,084 51,613 51,444 52,473 53,523 Medicare Taxes 10,496 11,956 12,338 12,182 12,105 12,031 12,272 12,517 Unemployment Taxes 426 1,625 4,993 2,394 234 2,520 2,570 2,622 Workers' Compensation 15,004 20,177 17,868 17,816 13,608 19,047 19,427 19,816 Pre-Employment Physicals/Testing 3,867 6,675 4,078 5,960 5,960 - - - Tuition Reimbursement 1,497 8,290 5,074 8,290 8,290 - - - Total Personnel $ 1,025,923 $ 1,169,172 $ 1,180,087 $ 1,191,359 $ 1,133,310 $ 1,205,489 $ 1,229,581 $ 1,254,155 Services/Supplies Professional Outside Services $ - $ 1,750 $ 1,567 $ 1,750 $ 51,854 $ 1,750 $ 1,785 $ 1,821 Software & Support 12,495 17,164 12,354 17,164 15,164 17,164 17,507 17,857 Tax Adminstration - 1,605 1,521 1,605 1,600 1,600 1,632 1,665 Advertising - 1,500 - 1,500 - 1,000 1,020 1,040 Printing 141 500 280 500 300 300 306 312 Schools & Training 14,427 19,900 9,478 19,900 9,900 19,900 20,298 20,704 Electricity 4,970 8,400 5,530 8,400 7,000 8,400 8,568 8,739 Water 3,935 4,000 3,734 4,000 4,000 4,000 4,080 4,162 Communications/Pagers/Mobiles 12,345 16,691 14,692 16,691 17,095 16,691 17,025 17,365 Building Maintenance 22,727 22,200 25,176 43,261 45,000 22,200 22,644 23,097 Vehicle Maintenance 31,865 40,800 17,136 40,800 28,800 40,800 41,616 42,448 Equipment Maintenance 5,719 18,000 10,241 18,715 10,715 18,715 19,089 19,471 Emergency Management 1,000 1,000 1,000 1,000 1,000 1,000 1,020 1,040 Dispatch - Denton County 3,986 3,946 3,946 4,020 4,020 5,061 5,162 5,265 Dues & Membership 19,782 20,337 20,417 20,337 20,153 20,337 20,744 21,159 Flags & Repairs - - 215 - - - - - Travel & Per Diem 5,326 14,510 8,236 14,510 14,994 14,510 14,800 15,096 Office Supplies 390 500 327 500 500 500 510 520 Printer Supplies - 1,400 1,007 1,400 1,600 1,600 1,632 1,665 Postage 31 100 73 100 100 100 102 104 Publications/Books/Subscriptions 334 350 297 350 350 350 357 364 Fuel 6,959 12,215 8,997 12,215 12,215 12,225 12,470 12,719 Uniforms 7,001 9,645 7,850 9,645 9,645 9,645 9,838 10,035 Safety Equipment/Protective Clothing 24,353 27,700 8,970 27,700 15,000 40,000 40,800 41,616 Disposable Supplies - - - - 109 - - - Small Equipment 3,591 4,950 161 4,950 4,950 4,950 5,049 5,150 Hardware 2,592 4,458 1,106 4,458 2,431 4,458 4,547 4,638 Maintenance Supplies 1,113 1,500 375 1,500 1,500 1,500 1,530 1,561 Miscellaneous Expense 27,936 4,000 3,562 4,000 4,000 4,000 4,080 4,162 Programs & Special Projects 18,023 17,005 9,649 16,931 11,818 16,931 17,270 17,615 Total Services/Supplies $ 231,042 $ 276,126 $ 177,895 $ 297,902 $ 295,813 $ 289,687 $ 295,481 $ 301,390 20 FY23 Proposed Budget 58 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Fire FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Capital Equipment $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Expenses (Will come from - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 1,256,964 $ 1,445,298 $ 1,357,983 $ 1,489,261 $ 1,429,123 $ 1,495,176 $ 1,525,062 $ 1,555,545 21 FY23 Proposed Budget 59 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Streets FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 32,379 $ 33,775 $ 35,641 $ 48,488 $ 44,968 $ 84,377 $ 86,065 $ 87,786 Merits - - - 789 - 4,286 - - Overtime 364 2,000 2,338 2,000 2,712 2,000 2,040 2,081 Longevity 123 172 159 293 293 804 820 837 Annual Stipend - 450 450 - - - - - Certification - 540 - - - - - - Cell Phone Stipend - - - 540 540 540 540 540 Retirement 4,468 4,872 5,225 5,490 5,750 11,736 11,971 12,210 Medical Insurance 5,861 - 24 - 177 8,765 8,940 9,119 Dental Insurance 476 483 480 483 392 1,418 1,446 1,475 Vision Insurance 42 43 42 43 51 126 129 132 Life Insurance & Other 207 247 207 295 237 622 634 647 Social Security Taxes 1,989 2,259 2,344 2,670 2,704 5,439 5,547 5,658 Medicare Taxes 465 528 548 624 632 1,272 1,297 1,323 Unemployment Taxes 5 103 241 151 60 403 411 419 Workers' Compensation 1,354 1,521 1,347 1,343 1,482 3,787 3,862 3,940 Pre-Employment Physicals/Testing 70 - - - - - - - Total Personnel 47,802$ 46,993$ 49,047$ 63,209$ 59,997$ 125,575$ 123,704$ 126,167$ Services/Supplies Professional Services-PID Utility $ - $ - $ 73 $ - $ - $ - $ - $ - Schools & Training - 750 575 750 150 750 765 780 Electricity 140,885 172,000 141,656 176,000 152,690 176,000 179,520 183,110 Water 506 - 1,569 1,400 1,408 1,400 1,428 1,457 Communications/Pagers/Mobiles 1,994 1,567 1,879 1,750 1,158 1,750 1,785 1,821 Property Maintenance - - 56 - - - - - Building Maintenance - - 293 400 5,348 400 - - Vehicle Maintenance 172 - 55 1,000 378 1,000 1,020 1,040 Equipment Maintenance 911 3,500 580 2,500 1,084 2,500 2,550 2,601 Street Maintenance - - 44 - 1,606 2,500 2,550 2,601 Dues & Membership - - 111 120 186 120 122 125 Travel & Per Diem - 300 - 300 300 300 306 312 Meetings - 150 - 150 150 150 153 156 Office Supplies - 300 25 250 250 250 255 260 Postage - 100 65 100 32 100 102 104 Uniforms 269 1,150 1,076 1,200 1,200 1,200 1,224 1,248 Small Tools 69 200 10 200 - 200 204 208 Total Services/Supplies 144,806$ 180,017$ 148,067$ 186,120$ 165,940$ 188,620$ 191,984$ 195,824$ Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Expense - - - - - - - - Transfer Out - - - - - - - - Transfer To Debt Service - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 192,608 $ 227,010 $ 197,113 $ 249,329 $ 225,938 $ 314,195 $ 315,688 $ 321,991 22 FY23 Proposed Budget 60 TOWN OF TROPHY CLUB 23 FY23 Proposed Budget 61 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Parks FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 628,283 $ 603,240 $ 584,621 $ 601,487 $ 607,944 $ 634,187 $ 646,871 $ 659,808 Part-Time - 18,003 19,758 18,002 16,762 18,824 19,200 19,584 Merits - - - 11,173 - 32,939 - - Overtime 9,989 15,000 11,460 15,000 18,454 15,000 15,300 15,606 Longevity 5,494 5,639 6,541 7,509 7,654 8,383 8,550 8,721 Annual Stipend - 8,250 8,250 - - - - - Certification 2,675 3,600 2,762 2,700 1,100 1,200 1,224 1,248 Cell Phone Stipend - - - 900 525 900 900 900 Retirement 83,197 82,915 84,041 76,145 82,088 87,779 89,535 91,325 Medical Insurance 87,307 82,540 87,620 79,105 75,047 110,269 112,474 114,723 Dental Insurance 5,926 5,938 6,054 5,859 4,576 7,728 7,883 8,040 Vision Insurance 740 764 698 679 699 878 895 913 Life Insurance & Other 4,395 4,346 4,266 4,177 3,396 4,648 4,741 4,836 Social Security Taxes 39,049 40,560 38,429 38,076 39,035 42,052 42,893 43,751 Medicare Taxes 9,133 9,486 8,988 8,904 9,129 9,835 10,032 10,232 Unemployment Taxes 366 2,565 5,164 3,150 286 3,654 3,727 3,802 Workers' Compensation 18,421 12,351 19,100 12,351 13,633 13,447 13,716 13,990 Pre-Employment Physicals/Testing 119 150 81 150 223 150 153 156 Total Personnel $ 895,092 $ 895,347 $ 887,832 $ 885,367 $ 880,552 $ 991,872 $ 978,093 $ 997,637 Services/Supplies Professional Outside Services $ - $ - $ 1,312 $ - $ - $ - $ - $ - Advertising - 500 50 50 436 500 510 520 Schools & Training 1,425 3,980 2,867 3,980 3,980 3,980 4,060 4,141 Electricity 41,912 56,381 41,562 52,000 53,301 52,000 53,040 54,101 Water 153,589 239,371 118,299 239,371 180,000 200,000 204,000 208,080 Communications/Pagers/Mobiles 5,845 8,634 5,955 8,634 5,689 8,634 8,807 8,983 Property Maintenance 180,945 212,150 153,503 212,150 200,070 212,150 216,393 220,721 Building Maintenance 1,578 2,000 2,375 2,000 1,900 5,000 5,100 5,202 Vehicle Maintenance 8,617 12,000 9,753 12,000 8,500 11,915 12,153 12,396 Equipment Maintenance 13,686 13,494 18,970 15,000 7,008 15,000 15,300 15,606 Independent Labor 43,221 99,570 38,500 90,000 80,000 110,000 112,200 114,444 Storage Rental 9,072 - 1,335 - - - - - Portable Toilets 3,475 4,710 5,445 4,160 3,000 4,160 4,243 4,328 Dues & Membership 1,344 1,475 361 1,475 408 1,475 1,505 1,535 Travel & Per Diem 861 2,586 998 2,586 4,629 2,586 2,638 2,690 Meetings 473 750 526 750 703 750 765 780 Tree City 3,173 10,000 4,601 10,000 9,700 10,000 10,200 10,404 Office Supplies 397 500 1,510 500 569 500 510 520 Postage 23 25 68 25 68 25 26 26 Publications/Books/Subscriptions 357 700 156 700 648 700 714 728 Fuel 12,396 19,673 16,858 19,776 20,204 19,776 20,172 20,575 Uniforms 6,329 8,347 7,191 8,340 6,475 8,340 8,507 8,677 Small Tools 5,848 14,675 10,343 13,000 3,976 13,000 13,260 13,525 Safety Equipment 7,222 3,470 3,579 4,220 4,323 4,220 4,304 4,390 Furniture/Equipment <$5,000 - - - 3,500 - 3,500 - - Miscellaneous Expense - - 156 - 289 - - - Total Services/Supplies $ 501,788 $ 714,991 $ 446,273 $ 704,217 $ 595,876 $ 688,211 $ 698,405 $ 712,373 24 FY23 Proposed Budget 62 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Parks FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Expenses - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 1,396,880 $ 1,610,338 $ 1,334,105 $ 1,589,584 $ 1,476,428 $ 1,680,083 $ 1,676,498 $ 1,710,010 25 FY23 Proposed Budget 63 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Recreation FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 206,045 $ 149,127 $ 139,086 $ 204,110 $ 199,894 $ 257,539 $ 262,690 $ 267,944 Part Time - 18,179 - 18,179 5,000 - - - Seasonal - 180,000 166,783 202,342 185,000 220,000 224,400 228,888 Merits - - - 2,353 - 12,991 13,251 13,516 Overtime - - - - 337 - - - Longevity 774 649 814 884 1,011 1,568 1,599 1,631 Annual Stipend - 1,500 1,613 - - - - - Certification 1,850 3,450 1,691 1,200 1,926 1,590 1,622 1,654 Cell Phone Stipend - - - 1,485 990 2,385 1,485 1,485 Retirement 17,505 20,311 19,353 26,652 26,213 35,091 35,793 36,509 Medical Insurance 16,053 16,732 15,558 24,861 21,508 46,822 47,758 48,714 Dental Insurance 1,148 1,286 1,073 1,646 1,335 3,187 3,251 3,316 Vision Insurance 108 130 103 177 176 301 307 313 Life Insurance & Other 894 1,092 984 1,500 998 1,903 1,941 1,979 Social Security Taxes 12,406 21,980 18,768 26,447 26,207 28,743 29,318 29,904 Medicare Taxes 2,901 5,141 4,389 6,186 3,790 6,722 6,857 6,994 Unemployment Taxes 1,308 1,643 7,443 2,925 673 2,321 2,368 2,415 Workers' Compensation 6,701 7,083 6,272 7,083 5,410 4,465 4,555 4,646 Pre-Employment Physicals/Testing 2,200 3,000 3,265 3,000 3,711 - - - Total Personnel $ 269,892 $ 431,303 $ 387,194 $ 531,030 $ 484,180 $ 625,628 $ 637,193 $ 649,907 Services/Supplies Professional Outside Services $ 125 $ 2,750 $ 3,880 $ 2,750 $ - $ 2,750 $ 2,805 $ 2,861 Software & Support 1,908 1,375 1,658 1,375 3,879 1,500 1,530 1,561 Health Inspections 450 450 300 450 - 500 510 520 Advertising 330 325 894 325 1,258 325 332 338 Printing - 1,200 829 1,200 155 1,200 1,224 1,248 Schools & Training 2,545 3,500 2,991 4,210 3,533 4,210 4,294 4,380 Service Charges & Fees 2,599 10,800 8,547 10,800 4,000 10,800 11,016 11,236 Electricity 19,938 26,565 21,488 25,065 18,228 25,065 25,566 26,078 Water 18,894 54,810 17,239 54,810 21,940 30,000 30,600 31,212 Telephone 149 - - - - - - - Communications/Pagers/Mobiles 2,921 4,769 3,416 4,769 9,541 7,000 7,140 7,283 Property Maintenance 28,875 20,000 25,748 20,000 19,483 27,000 27,540 28,091 Equipment rental/Lease - 8,600 7,306 8,600 15,300 17,000 17,340 17,687 Storage Rental - 12,000 4,215 12,000 6,000 12,000 12,240 12,485 Dues & Membership 364 9,010 5,176 9,010 280 7,500 7,650 7,803 Travel & Per Diem 25 1,650 2,846 1,650 1,500 1,650 1,683 1,717 Meetings 721 500 857 500 197 500 510 520 Field Trips 577 8,400 15,500 8,600 15,000 15,000 15,300 15,606 Office Supplies 930 1,500 1,174 1,500 2,509 1,500 1,530 1,561 Postage 173 2,606 106 2,606 135 1,000 1,020 1,040 Publications/Books/Subscriptions - 200 84 200 218 200 204 208 Fuel 383 1,719 611 1,719 682 1,719 1,753 1,788 Uniforms 3,403 9,750 8,623 9,750 9,500 9,750 9,945 10,144 Chemicals 14,914 22,000 21,569 22,000 17,500 27,000 27,540 28,091 Concessions 2,233 9,500 11,419 9,500 9,218 9,500 9,690 9,884 Program Supplies 100 4,600 2,333 5,000 4,068 5,000 5,100 5,202 Community Events - 1,200 - 1,200 4,355 1,200 1,224 1,248 26 FY23 Proposed Budget 64 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Recreation FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Safety Equipment 13,423 1,620 1,653 1,620 1,232 4,000 4,080 4,162 Small Equipment - 500 539 - 48 - - - Furniture/Equipment <$5,000 808 5,200 3,137 5,200 838 5,200 5,304 5,410 Hardware 4,230 2,000 3,207 2,000 527 2,000 2,040 2,081 Maintenance Supplies 624 2,000 856 2,000 495 2,000 2,040 2,081 Miscellaneous Expenses 48 300 - 300 29 300 306 312 Total Services/Supplies $ 121,691 $ 231,399 $ 178,201 $ 230,709 $ 171,647 $ 234,369 $ 239,056 $ 243,838 Capital Capital Replacement $ - $ - $ - $ - $ - $ - $ - $ - Capital Repairs - - - - - - - - Capital Expenses - - - - - - - - Transfer To Debt Service - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 391,583 $ 662,702 $ 565,395 $ 761,739 $ 655,828 $ 859,997 $ 876,249 $ 893,744 27 FY23 Proposed Budget 65 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Community Events FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Services/Supplies Advertising $ 366 $ 1,200 $ 417 $ 1,224 $ 981 $ 1,300 $ 1,326 $ 1,353 Legal Notices - - - - - - - - Printing - 600 - 612 - 612 624 637 Schools & Training - - - - - - - - Event Rentals 8,759 20,137 10,049 25,000 25,000 40,000 40,800 41,616 Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Uniforms - - - - - - - - Program Supplies 5,741 11,446 8,529 11,675 11,675 15,000 15,300 15,606 Miscellaneous Expense - - - - 13,832 - - - Prompt Payment Interest - - - - - - - - Total Services/Supplies 14,867$ 33,383$ 18,995$ 38,511$ 51,488$ 56,912$ 58,050$ 59,211$ Total Expenditures 14,867$ 33,383$ 18,995$ 38,511$ 51,488$ 56,912$ 58,050$ 59,211$ 28 FY23 Proposed Budget 66 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Community Development FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 326,243 $ 364,094 $ 280,257 $ 273,470 $ 249,659 $ 240,519 $ 245,329 $ 250,236 Merits - - - 3,948 - 11,485 - - Overtime 17 5,000 2,547 5,000 - 5,000 5,100 5,202 Longevity 1,598 1,583 1,928 963 963 1,031 1,052 1,073 Stipend - 2,250 1,875 - - - - - Certification 1,200 5,100 1,450 900 1,300 1,500 1,530 1,561 Cell Phone Stipend - - - 1,800 1,650 1,350 1,800 1,800 Retirement 44,257 49,855 38,878 27,062 32,500 31,523 32,153 32,797 Medical Insurance 28,060 38,746 21,503 11,404 17,882 18,173 18,536 18,907 Dental Insurance 1,703 2,407 1,372 1,525 1,584 1,937 1,976 2,015 Vision Insurance 256 322 178 166 262 223 227 231 Life Insurance & Other 1,782 2,643 1,498 1,480 1,325 1,672 1,705 1,739 Social Security Taxes 19,812 23,109 17,607 13,022 15,148 14,631 14,924 15,222 Medicare Taxes 4,634 5,404 4,118 3,046 3,543 3,422 3,490 3,560 Unemployment Taxes 49 941 1,557 756 217 882 900 918 Workers' Compensation 2,323 3,419 3,028 3,419 3,774 2,032 2,073 2,114 Pre-Employment Physicals/Testing 60 - 45 - 60 - - - Total Personnel 431,993$ 504,873$ 377,841$ 347,961$ 329,865$ 335,379$ 330,795$ 337,375$ Services/Supplies Professional Outside Services $ - $ - $ - $ - $ - $ 42,000 $ 42,840 $ 43,697 Engineering 32,089 90,000 79,211 90,000 75,000 42,000 42,840 43,697 Plan Review Services - - 10,173 10,000 7,500 4,000 4,080 4,162 Health Inspections 3,875 7,000 7,255 7,000 12,952 14,000 14,280 14,566 Inspection Services 10,710 25,500 36,890 10,000 18,000 18,000 18,360 18,727 Advertising 2,456 1,500 1,296 1,500 2,958 1,500 1,530 1,561 Legal Notices - - 147 - 946 - - - Printing 359 600 35 600 92 600 612 624 Abatements 540 3,000 765 2,000 707 2,000 2,040 2,081 Schools & Training 563 4,230 1,575 4,000 3,500 4,000 4,080 4,162 Communications/Pagers/Mobiles 3,354 4,121 2,793 4,000 1,368 4,000 4,080 4,162 Vehicle Maintenance 1,025 1,250 1,774 4,000 5,216 4,000 4,080 4,162 Dues & Membership 1,009 1,050 1,664 1,500 153 1,500 1,530 1,561 Travel & Per Diem 700 1,200 84 2,000 1,500 2,000 2,040 2,081 Meetings - 250 23 250 250 250 255 260 Plat Filing Fees 173 350 - 350 350 350 357 364 Inspection Fees 145 145 145 148 Office Supplies 257 1,000 1,046 1,000 1,000 1,000 1,020 1,040 Postage 500 500 445 500 410 500 510 520 Publications/Books/Subscriptions 258 2,000 1,031 2,000 3,000 3,000 3,060 3,121 Fuel 1,771 3,000 1,215 4,000 2,119 4,000 4,080 4,162 Uniforms 309 1,400 914 2,000 1,025 2,000 2,040 2,081 Miscellaneous Expense - 500 - 500 243 500 510 520 Total Services/Supplies $ 59,948 $ 148,451 $ 148,336 $ 147,200 $ 138,434 $ 151,345 $ 154,369 $ 157,456 Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Expenditure - - - - - - - - Transfer To Debt Service - - - - - - - - Capital Outlay - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ 491,941 $ 653,324 $ 526,177 $ 495,161 $ 468,299 $ 486,724 $ 485,164 $ 494,831 29 FY23 Proposed Budget 67 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Finance FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 296,144 $ 309,659 $ 303,474 $ 332,195 $ 333,409 $ 343,835 $ 350,712 $ 357,726 Merits - - - 6,193 - 17,267 - - Longevity 750 970 970 1,415 1,295 1,270 1,295 1,321 Stipend - 1,500 1,500 - - - - - Certification 2,100 4,500 2,704 2,700 2,850 3,300 3,366 3,433 Cell Phone Stipend - - - 1,800 2,625 3,600 1,800 1,800 Retirement 42,213 40,559 41,697 41,178 43,605 46,783 47,719 48,673 Medical Insurance 25,309 25,074 24,872 25,074 18,827 27,910 28,468 29,038 Dental Insurance 1,702 1,719 1,681 1,718 1,259 2,380 2,428 2,476 Vision Insurance 201 214 202 213 170 262 267 273 Life Insurance & Other 2,371 2,180 2,550 2,319 1,435 2,535 2,586 2,637 Social Security Taxes 18,001 18,788 18,700 19,950 20,396 21,769 22,204 22,648 Medicare Taxes 4,254 4,394 4,373 4,666 4,770 5,091 5,193 5,297 Unemployment Taxes 41 684 1,402 1,008 34 1,008 1,028 1,049 Workers' Compensation 684 524 464 545 602 607 619 632 Pre-Employment Physicals/Testing 93 - - - - - - - Auto Allowance 1,125 - - - - - - - Total Personnel 394,990$ 410,765$ 404,588$ 440,974$ 431,277$ 477,617$ 467,685$ 477,003$ Services/Supplies Professional Outside Services $ 13,944 $ 14,000 $ 16,662 $ 14,280 $ 15,015 $ 10,000 $ 10,200 $ 10,404 Auditing 32,155 25,104 20,870 41,000 44,000 50,000 51,000 44,000 Appraisal 56,529 55,815 56,014 56,931 59,189 72,000 73,440 74,909 Tax Administration 5,068 5,278 5,071 5,384 6,631 7,000 7,140 7,283 Advertising 2,191 4,500 6,707 - - - - - Legal Notices - - - 4,590 4,500 4,500 4,682 4,775 Printing 47 500 - 510 79 500 510 520 Schools & Training 2,508 5,675 2,924 5,675 1,387 5,000 5,100 5,202 Service Charges & Fees 9,379 15,196 7,770 15,000 6,838 10,000 10,200 10,404 Communications/Pagers/Mobiles 1,763 1,800 2,097 1,800 456 1,800 1,800 1,800 Dues & Membership 1,489 1,815 1,676 1,705 1,833 2,500 1,545 1,576 Travel & Per Diem - 4,125 600 4,125 1,520 4,125 4,208 4,292 Meetings - 300 - 300 77 300 306 312 Office Supplies 2,148 2,320 2,474 2,320 5,000 2,000 2,040 2,081 Postage 536 1,000 502 1,000 431 600 612 624 Publications/Books/Subscriptions 1,969 - - - - - - - Miscellaneous Expense 76,534 100 46 100 140 100 100 100 Total Services/Supplies 206,259$ 137,528$ 123,413$ 154,720$ 147,096$ 170,425$ 172,883$ 168,282$ Total Expenditures 601,249$ 548,293$ 528,001$ 595,694$ 578,373$ 648,042$ 640,568$ 645,284$ 30 FY23 Proposed Budget 68 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Municipal Court FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 48,872 $ 48,925 $ 28,118 $ - $ - $ - $ - $ - Longevity - 125 125 - - - - - Stipend - 750 750 - - - - - Certifications 900 900 473 - - - - - Retirement 6,582 6,664 3,971 - - - - - Medical Insurance 5,843 5,702 3,106 - - - - - Dental Insurance 356 360 193 - - - - - Vision Insurance 45 47 24 - - - - - Life Insurance & Other 604 358 321 - - - - - Social Security Taxes 3,024 3,089 1,794 - - - - - Medicare Taxes 707 722 419 - - - - - Unemployment Taxes 9 171 280 - - - - - Workers' Compensation 100 86 76 - - - - - Pre-Employment Physicals & Testing - - - - - - - - Total Personnel 67,042$ 67,899$ 39,651$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services $ - $ - $ 106 $ 30,000 $ - $ - $ - $ - Judge's Compensation 8,095 6,600 6,950 6,600 2,350 5,000 5,100 5,202 Printing 1,518 1,100 438 500 3,100 1,500 1,530 1,561 Schools & Training 250 - 50 - - - - - Communications/Pagers/Mobiles - - - - 30 - - - Dues & Membership 225 260 221 260 - 260 265 271 Office Supplies 11 330 137 330 51 330 337 343 Postage 315 400 378 400 2 100 102 104 Publications/Books/Subscriptions - 50 - 50 - 50 51 52 Miscellaneous Expenses - - - - 10,000 - - - Total Services/Supplies 10,414$ 8,740$ 8,281$ 38,140$ 15,533$ 7,240$ 7,385$ 7,532$ Total Expenditures 77,456$ 76,639$ 47,931$ 38,140$ 15,533$ 7,240$ 7,385$ 7,532$ 31 FY23 Proposed Budget 69 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Human Resources FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 242,015 $ 142,037 $ 134,016 $ 88,605 $ 97,341 $ 101,972 $ 104,011 $ 106,092 Merits - - - 2,790 - 5,270 - - Longevity 295 205 205 265 - - - - Annual Stipend - 750 750 - - - - - Certifications 2,250 1,800 800 - 2,200 2,400 2,448 2,497 Cell Phone Stipend - - - 1,800 825 900 900 900 Retirement 37,510 19,345 19,390 18,732 13,460 13,888 14,166 14,449 Medical Insurance 18,848 17,404 19,380 13,670 8,109 12,873 13,130 13,393 Dental Insurance 1,803 1,326 1,129 1,159 458 886 904 922 Vision Insurance 174 119 109 119 43 79 81 82 Life Insurance & Other 1,104 1,040 1,063 1,055 460 753 768 783 Social Security Taxes 14,694 8,927 8,366 8,950 5,810 6,527 6,658 6,791 Medicare Taxes 3,481 2,088 1,957 2,094 1,359 1,526 1,557 1,588 Unemployment Taxes 32 342 901 504 9 252 257 262 Workers' Compensation 558 249 221 242 267 182 186 189 Pre-Employment Physicals/Testing 428 4,000 214 4,000 3,000 10,000 10,200 10,404 Auto Allowance 2,661 - - - - - - - Employee Relations 35,106 43,600 35,823 43,600 26,202 43,600 44,472 45,361 Tuition Reimbursement 10,500 20,500 5,066 20,500 5,632 10,500 10,710 10,924 Employee Assistance Program 2,310 2,400 2,105 2,400 2,203 2,400 2,448 2,497 Flexible Benefits Administration - 2,400 - 2,400 1,885 2,400 2,448 2,497 Total Personnel 373,768$ 268,532$ 231,496$ 212,885$ 169,263$ 216,408$ 215,343$ 219,632$ Services/Supplies Professional Outside Services $ 31,564 $ 31,550 $ 38,104 $ 31,550 $ 28,000 $ 31,550 $ 32,181 $ 32,825 Physicals/Testing 75 500 4,044 500 1,167 500 510 520 Advertising 10,995 2,000 371 2,000 - 2,000 2,040 2,081 Printing 362 300 51 300 - 300 306 312 Schools & Training 2,228 1,800 810 1,800 153 2,800 2,856 2,913 Organizational Employee Training 656 10,000 7,725 10,000 10,000 30,000 30,600 31,212 Communications/Pagers/Mobiles 2,180 1,500 2,106 1,500 456 1,500 1,530 1,561 Dues & Membership 1,609 1,050 125 1,050 967 1,050 1,071 1,092 Travel & Per Diem 287 3,680 869 3,680 45 3,680 3,754 3,829 Meetings 155 750 26 750 - 750 765 780 Office Supplies 960 1,500 1,604 1,500 943 1,500 1,530 1,561 Postage 17 200 16 200 1 200 204 208 Miscellaneous Expenses 3,994 - 175 - - - - - Total Services/Supplies 55,083$ 54,830$ 56,026$ 54,830$ 41,731$ 75,830$ 77,347$ 78,894$ Total Expenditures 428,851$ 323,362$ 287,521$ 267,715$ 210,995$ 292,238$ 292,689$ 298,525$ 32 FY23 Proposed Budget 70 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Communications & Marketing FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ - $ 85,696 $ 79,434 $ 116,746 $ 108,308 $ 101,972 $ 104,011 $ 106,092 Salaries Part-time - - - - 12,800 25,000 - - Merits - - - 1,801 - 6,483 - - Longevity - 165 165 225 225 285 291 297 Annual Stipend - 750 750 - - - - - Certifications - 2,400 1,500 1,500 1,375 1,500 1,530 1,561 Cell Phone Stipend - - - 900 900 900 900 900 Retirement - 11,672 10,960 12,056 11,672 13,888 14,166 14,449 Dental Insurance - 638 733 805 638 886 904 922 Vision Insurance - 72 64 72 72 79 81 82 Life Insurance & Other - 627 398 679 627 753 768 783 Social Security Taxes - 5,462 4,879 5,857 5,462 8,039 8,200 8,364 Medicare Taxes - 1,277 1,141 1,370 1,277 1,881 1,919 1,957 Unemployment Taxes - 171 351 252 20 504 514 524 Workers' Compensation - 152 135 152 168 224 228 233 Total Personnel -$ 109,082$ 100,509$ 142,415$ 143,544$ 162,394$ 133,511$ 136,163$ Services/Supplies Professional Outside Services -$ $ 50,000 38,289$ $ 50,000 $ 48,000 $ 48,000 $ 48,960 $ 49,939 Advertising - 6,500 6,593 8,000 5,500 10,000 10,200 10,404 Printing - 300 - 300 - 300 306 312 Schools & Training - 1,100 - 1,100 1,528 2,450 2,499 2,549 Communications/Pagers/Mobiles - - 900 - - - - - Dues & Membership - 1,000 920 1,000 1,200 500 510 520 Travel & Per Diem - 1,750 912 1,750 1,750 2,500 2,550 2,601 Meetings - 100 99 100 100 100 102 104 Office Supplies - 500 1,066 500 1,000 500 510 520 Postage - 100 - 100 1 100 102 104 Furniture/Equipment <$5000 - 3,500 - 2,000 2,700 - - - Hardware - - 3,968 - - 2,000 2,040 2,081 Total Services/Supplies -$ 64,850$ 52,748$ 64,850$ 61,779$ 66,450$ 67,779$ 69,135$ Total Expenditures -$ 173,932$ 153,257$ 207,265$ 205,323$ 228,844$ 201,290$ 205,298$ 33 FY23 Proposed Budget 71 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Information Services FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 182,908 $ 169,978 $ - $ - $ - $ - $ - $ - Longevity 2,535 2,520 - - - - - - Annual Stipend - - - - - - - - Certification 150 1,800 - - - - - - Retirement 25,645 23,151 - - - - - - Medical Insurance 10,003 11,404 - - - - - - Dental Insurance 613 720 - - - - - - Vision Insurance 78 95 - - - - - - Life Insurance & Other 720 1,244 - - - - - - Social Security Taxes 11,453 10,807 - - - - - - Medicare Taxes 2,679 2,527 - - - - - - Unemployment Taxes 18 342 - - - - - - Workers' Compensation 346 301 - - - - - - Total Personnel 237,148$ 224,888$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Services 7,583$ -$ 202,157$ 164,400$ 144,917$ 164,400$ 167,688$ 171,042$ Software & Support 270,143 325,000 292,580 445,000 394,947 570,000 581,400 593,028 Security 462 2,257 985 2,257 - 2,257 2,302 2,348 Schools & Training - 3,900 - - - - - - Telephone - 1,000 - - - - - - Communications/Pagers/Mobiles 42,325 50,000 48,109 35,000 50,719 50,000 51,000 52,020 Building Maintenance - - 1,435 - 734 - - - Independent Labor - 11,400 - - - - - - Copier Rental/Leases 11,470 10,651 11,136 10,651 11,261 12,500 12,750 13,005 Dues & Membership 449 350 150 350 67 350 357 364 Travel & Per Diem - 6,208 - - - - - - Meetings 155 122 - - - - - - Office Supplies 584 921 227 375 - 375 383 390 Printer Supplies 3,544 7,500 66 125 - 125 128 130 Postage 9 300 56 50 - 50 51 52 Hardware 10,920 11,460 38,531 11,460 10,787 11,460 11,689 11,923 Total Services/Supplies 347,645$ 431,069$ 595,432$ 669,668$ 613,432$ 811,517$ 827,747$ 844,302$ Capital Capital Outlay $ - $ - $ - $ - $ - $ - $ - $ - Total Capital -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 584,793$ 655,957$ 595,432$ 669,668$ 613,432$ 811,517$ 827,747$ 844,302$ 34 FY23 Proposed Budget 72 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Facilities Maintenance FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Personnel Salaries $ 42,389 $ 42,436 $ 41,966 $ 43,497 $ 44,366 $ 30,498 $ 31,108 $ 31,730 Merits - - - 870 - 1,560 - - Overtime 119 1,000 414 - 1,583 - - - Longevity 125 185 185 245 245 244 249 254 Annual Stipend - 750 750 - - - - - Cell Phone Stipend - - - - - 450 - - Retirement 5,647 5,780 6,087 5,768 6,857 4,178 4,262 4,347 Medical Insurance 8,815 7,968 8,957 7,968 8,139 3,136 3,199 3,263 Dental Insurance 788 805 802 805 630 443 452 461 Vision Insurance 69 72 70 72 81 40 40 41 Life Insurance & Other 218 311 226 325 304 227 231 236 Social Security Taxes 2,466 2,642 2,602 2,766 3,123 1,934 1,973 2,012 Medicare Taxes 577 618 609 647 730 453 462 471 Unemployment Taxes 9 171 351 252 9 126 129 131 Workers' Compensation 1,702 1,882 1,667 1,882 2,078 160 163 166 Total Personnel 62,922$ 64,620$ 64,685$ 65,097$ 68,145$ 43,447$ 42,266$ 43,111$ Services/Supplies Professional Outside Services $- $- $ 92 $- $- $- $- $- Schools & Training - 250 - 250 - 250 255 260 Electricity 46,146 64,750 52,542 62,000 70,609 62,000 63,240 64,505 Water 13,740 17,650 7,495 17,000 15,000 17,000 17,340 17,687 Communications/Pagers/Mobiles - 674 - 674 58 674 687 701 Insurance 93,661 98,834 101,714 105,000 102,100 105,000 107,100 109,242 Building Maintenance 24,551 17,649 33,819 27,000 31,428 50,000 51,000 52,020 Equipment Maintenance 14,157 - - - - - - - Cleaning Services 73,152 57,400 52,095 57,000 51,240 57,000 58,140 59,303 Kitchen Supplies 4,702 5,400 4,155 5,400 4,392 5,400 5,508 5,618 Flags and Repairs - - - 20,000 24,000 - - 24,000 Travel & Per Diem - 200 - 200 - 200 204 208 Office Supplies 2,233 5,550 1,603 3,500 2,000 3,500 3,570 3,641 Fuel - 5,500 - 4,000 2,000 4,000 4,080 4,162 Uniforms - 575 22 500 500 500 510 520 Vending Machine Supplies 812 900 485 900 400 900 918 936 Furniture/Equipment<$5,000 6 3,000 9,139 2,500 327 2,500 2,550 2,601 Maintenance Supplies 77 2,500 112 2,500 250 2,500 2,550 2,601 Miscellaneous Expense - - 201 200 145 200 - - Total Services/Supplies 273,239$ 280,832$ 263,474$ 308,624$ 304,449$ 311,624$ 317,652$ 348,006$ Total Expenditures 336,161$ 345,452$ 328,159$ 373,721$ 372,593$ 355,071$ 359,918$ 391,117$ 35 FY23 Proposed Budget 73 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services OTHER FUNDS 36 FY23 Proposed Budget 74 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services CCPD Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 130,510$ 82,957$ 222,811$ 142,205$ 274,127$ 244,053$ 236,517$ $ 268,958 Revenue Sales Tax $ 284,426 $ 262,500 $ 328,432 $ 300,000 $ 328,872 $ 350,000 $ 360,500 $ 371,315 Grant Revenue 5,669 - 1,448 21,525 661 - - - Interest Income - - - - - 1,900 1,957 2,016 Assets Sold 3,200 - - - - - - - Total Revenue 293,295$ 262,500$ 329,880$ 321,525$ 329,532$ 351,900$ 362,457$ 373,331$ Expenditures Personnel Salaries -$ -$ -$ $ - $ - $ - $ - $ - Overtime 2,476 20,040 2,527 - - 20,000 20,400 20,808 Retirement - 2,729 - - - 2,657 2,710 2,764 Social Security Taxes - 1,242 - - - 1,242 1,267 1,292 Medicare Taxes - 291 - - - 291 297 303 Workers' Compensation 400 446 394 - - 446 446 446 Total Personnel $ 2,876 $ 24,748 $ 2,921 $ - $ - $ 24,636 $ 25,120 $ 25,614 Services & Supplies Professional Outside Services 32,081$ 26,000$ 26,766$ $ 26,000 $ 45,000 $ 55,000 $ 56,100 $ 57,222 Schools & Training 15,417 15,400 17,086 16,000 20,300 18,500 18,870 19,247 Qualifying Expenses 11,290 18,250 10,290 18,500 16,696 18,500 18,870 19,247 Meetings - - - 700 - 800 816 832 Office Supplies - - - 2,750 1,942 3,000 3,060 3,121 Postage - - - 500 335 500 510 520 Publications/Books/Subscription - - - 2,500 69 2,500 2,550 2,601 Uniforms 132 6,000 905 6,000 677 6,000 6,120 6,242 Protective Clothing 1,931 - - - - - - - Small Equipment 40,770 50,000 72,241 96,500 90,000 50,000 48,000 48,960 Total Services & Supplies 101,620$ 115,650$ 127,288$ 169,450$ 175,018$ 154,800$ 154,896$ 157,994$ Capital Capital Outlay $ 45,217 $ 150,000 $ 148,356 $ 225,000 $ 225,000 $ 180,000 $ 150,000 $ 150,000 Total Capital 45,217$ 150,000$ 148,356$ 225,000$ 225,000$ 180,000$ 150,000$ 150,000$ Total Expenditures 200,994$ 290,398$ 278,564$ 394,450$ 400,018$ 359,436$ 330,016$ 333,608$ Other Sources (Uses) Transfer Out $ - $ - $ - $ - $ - $ - $ - $ - Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)92,301$ (27,898)$ 51,316$ (72,925)$ (70,486)$ (7,536)$ 32,441$ 39,723$ Ending Fund Balance $ 222,811 $ 55,059 $ 274,127 $ 69,280 $ 203,641 $ 236,517 $ 268,958 $ 308,681 37 FY23 Proposed Budget 75 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Trophy Club Park FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Working Capital 88,516$ (34,680)$ 95,700$ 53,004$ 140,159$ 158,716$ 141,661$ $ 140,461 Revenue Grant Revenue $ 68,146 $ - $ 4,170 $ 225,000 $ 225,000 $ - $ - $ - Park Revenue 188,708 160,000 185,981 225,000 303,125 275,000 280,500 286,110 Interest Income - - - - - 1,500 1,530 1,561 Miscellaneous Revenue - - - - - - - - Total Revenue 256,854$ 160,000$ 190,151$ 450,000$ 528,125$ 276,500$ 282,030$ 287,671$ Expenses Personnel Salaries $ 35,221 $ 22,845 $ 21,846 $ 26,250 27,370$ $ 26,777 $ 27,312 $ 27,859 Part Time - 25,834 16,774 25,834 18,185 25,834 26,350 26,877 Merits - - - - - 1,339 - - Longevity - 65 65 - - - - - Stipend - - 263 - - - - - Certification Pay - - - - - 210 214 218 Cell Phone Stipend - - - 315 - 315 - - Retirement 2,588 3,112 2,996 3,453 3,573 3,657 3,730 3,805 Medical Insurance 2,635 2,789 2,776 4,096 3,884 4,506 4,596 4,688 Dental Insurance 229 282 224 282 213 310 316 323 Vision Insurance 20 25 19 25 27 28 28 29 Life Insurance & Other 125 167 149 195 139 198 202 206 Social Security Taxes 2,131 3,083 2,349 3,249 2,901 3,294 3,360 3,427 Medicare Taxes 498 721 549 760 678 770 786 802 Unemployment taxes 145 231 601 340 181 340 347 354 Workers' Compensation 979 994 878 994 979 1,062 1,083 1,105 Total Personnel 44,572$ 60,148$ 49,488$ 65,793$ 58,130$ 68,640$ 68,326$ 69,692$ Services & Supplies Professional Outside Services $ - $ - $ - $ - -$ $ - $ - $ - Software & Support 3,860 3,815 3,860 3,891 6,506 4,000 4,080 4,162 Advertising 245 1,900 100 1,938 (62) 1,900 1,938 1,977 Printing 548 600 1,397 612 612 612 624 637 Service Charges & Fees 8,468 10,000 11,339 5,000 9,723 5,000 5,100 5,202 Electricity 1,243 2,148 1,061 2,191 3,450 2,235 2,280 2,325 Water 4,321 4,914 2,745 5,012 2,573 5,112 5,214 5,319 Communications/Pagers/Mobiles 4,067 958 5,635 5,640 6,205 5,640 5,753 5,868 Insurance 1,200 1,200 1,200 1,224 1,632 1,248 1,273 1,299 Property Maintenance 55,458 17,000 11,194 12,340 40,000 15,000 15,300 15,606 Equipment Maintenance 4,062 3,750 6,118 3,825 3,825 3,825 3,902 3,980 Independent Labor 15,210 28,600 14,141 95,000 95,000 40,000 40,800 41,616 Portable toilets 3,375 4,250 5,580 5,400 5,960 5,400 5,508 5,618 Dues & Membership - 140 - 143 - 143 146 149 Office Supplies 1,029 1,107 1,535 1,129 286 1,300 1,326 1,353 Postage - 346 10 353 43 320 326 333 Fuel 3,588 990 1,054 1,010 1,010 1,030 1,051 1,072 Uniforms 406 423 - 431 781 450 459 468 Community Events 4,030 9,700 3,095 - - 5,000 5,100 5,202 Small Tools 391 500 - 510 79 500 510 520 Maintenance Supplies 68 450 - 459 404 400 408 416 Miscellaneous Expense 70,309 300 - 306 5,161 300 306 312 Depreciation Expense - Machinery and 3,221 - 5,191 - - - - - Total Services & Supplies 185,098$ 93,091$ 75,256$ 146,414$ 183,188$ 99,416$ 101,404$ 103,432$ Capital Capital Expenses $ - $ 13,500 $ - $ 257,500 257,000$ $ 110,500 $ 98,500 $ 67,500 Total Capital -$ 13,500$ -$ 257,500$ 257,000$ 110,500$ 98,500$ 67,500$ 38 FY23 Proposed Budget 76 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Trophy Club Park FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Total Expenses 229,670$ 166,739$ 125,692$ 469,707$ 498,318$ 278,555$ 268,230$ 240,624$ Other Sources (Uses) Park Administration Transfer $ 20,000 $ 20,000 $ 20,000 $ 15,000 11,250$ $ 15,000 $ 15,000 $ 15,000 Police and EMS Service Transfer - - - - - --- Total Other Sources (Uses)20,000$ 20,000$ 20,000$ 15,000$ 11,250$ 15,000$ 15,000$ 15,000$ Net Increase (Decrease)7,184$ (26,739)$ 44,459$ (34,707)$ 18,557$ (17,055)$ (1,200)$ 32,046$ Ending Working Capital $ 95,700 $ (61,419) $ 140,159 $ 18,297 $ 158,716 $ 141,661 $ 140,461 $ 172,507 39 FY23 Proposed Budget 77 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Capital Equipment Replacement Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 173,990$ 501,610$ 348,600$ 746,625$ 136,850$ 1,$ 113,722 1,113,722$ $ 1,113,722 Revenue Miscellaneous Revenue $ - $ - $ - $ - $ - $ - $ - $ - Total Revenue -$ -$ -$ -$ -$ -$ -$ -$ Expenditures Police Capital Replacement $ - $ 76,362 $ (31,922) $ 185,000 $ 165,000 $ - $ - $ - Principle - Lease Pmt 88,206 - - - - --- Interest - Lease Pmt 3,246 - - - - --- EMS Capital Replacement 30,036 366,172 (335,672) 30,500 52,045 50,000 - - Fire Capital Replacement - 155,395 90,071 321,540 242,059 78,190 204,631 130,500 Streets Capital Replacement - - - - - --- Parks Capital Replacement 52,149 188,733 122,643 196,000 176,821 167,500 142,500 149,000 Recreation Capital Replacement 186,385 79,500 6,856 44,000 36,249 147,217 143,284 276,108 Community Development Capital Replacem - - - - - 52,000 - IT Capital Expenses (Items over 5K)8,007 125,000 - - 13,365 - -- Facilities Capital Replacement - 29,000 - 50,000 64,629 - - - Total Expenditures 368,029$ $ 1,020,162 (148,024)$ 827,040$ 750,168$ 494,907$ 490,415$ 555,608$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ - Transfer from Tax Notes - - - - - - - - Transfer In 542,639 250,000 250,000 1,727,040 1,727,040 494,907 490,415 555,608 Total Other Sources (Uses)542,639$ 250,000$ 250,000$ 1,$ 727,040 1,$ 727,040 494,907$ 490,415$ 555,608$ Net Increase (Decrease) $ 174,610 $ (770,162) $ 398,024 $ 900,000 $ 976,872 $ - $ - $ - Ending Fund Balance $ 348,600 $ (268,552) $ 746,625 $ 1,646,625 $ 1,113,722 $ 1,113,722 $ 1,113,722 $ 1,113,722 40 FY23 Proposed Budget 78 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Street Maintenance Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 92,456$ 121,087$ 184,556$ 222,366$ 302,901$ 436,033$ 476,539$ $ 522,631 Revenue Sales Tax $ 287,911 $ 262,500 $ 316,386 $ 262,500 $ 328,431 $ 350,000 $ 357,000 $ 364,140 Interest Income - - - - - 1,000 1,020 1,040 Total Revenue 287,911$ 262,500$ 316,386$ 262,500$ 328,431$ 351,000$ 358,020$ 365,180$ Expenditures Personnel Salaries $ 63,195 $ 64,158 $ 63,461 $ 67,937 $ 70,375 $ 76,594 $ 78,126 $ 79,688 Merits - - - 1,359 - 3,930 - - Salaries - Overtime Longevity 1,230 1,344 1,344 1,523 2,083 1,649 1,682 1,715 Annual Stipend - 1,050 1,050 - - - - - Cell Phone Stipend - - - 360 - 360 - - Retirement 9,129 8,738 8,895 9,008 9,893 10,389 10,596 10,808 Medical Insurance - 5,702 5,514 5,702 4,449 6,272 6,397 6,525 Dental Insurance 668 682 648 682 525 750 765 781 Vision Insurance 73 76 70 76 86 84 85 87 Life Insurance & Other 379 470 365 507 415 563 574 586 Social Security Taxes 3,962 4,076 4,044 4,413 4,644 4,873 4,971 5,070 Medicare Taxes 926 953 946 1,032 1,086 1,139 1,162 1,185 Unemployment Taxes 12 239 331 353 (53) 353 360 367 Workers' Compensation 2,613 2,904 2,564 2,904 3,965 3,472 3,542 3,613 Total Personnel 82,185$ 90,392$ 89,231$ 95,856$ 97,468$ 110,428$ 108,261$ 110,426$ Services & Supplies Water $ - $ 2,000 $ - $ 2,040 $ - $ 2,081 $ 2,122 $ 2,165 Communications/Pagers/Mobiles - - 180 - - - - - Vehicle Maintenance 3,166 3,500 5,950 3,570 2,506 3,641 3,714 3,789 Equipment Maintenance 111 300 1,916 500 1,210 500 510 520 Street Maintenance 94,725 100,000 52,861 102,000 82,432 125,000 127,500 130,050 Signs & Markings 10,473 20,000 47,835 24,400 24,000 40,000 40,800 41,616 Fuel 4,215 6,500 5,055 6,630 6,724 6,763 6,898 7,036 Small Tools 935 2,000 1,014 2,040 236 2,081 2,122 2,165 Miscellaneous Expense - - 591 - 723 - - - Total Service & Supplies 113,625$ 134,300$ 115,402$ 141,180$ 117,831$ 180,066$ 183,667$ 187,340$ Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Outlay - - - - - - - - Total Capital -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 195,811$ 224,692$ 204,634$ 237,036$ 215,299$ 290,494$ 291,928$ 297,766$ Other Sources (Uses) Transfer to General Fund $ - $ - $ - $ - $ 20,000 20,000 20,000 20,000 Transfer To Debt Service - - - - - - - - Transfer To Storm Drainage - - - - - - - - Transfer Out - - - 20,000 - - - - Total Sources Other (Uses)-$ -$ -$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ Net Increase (Decreases)92,100$ 37,809$ 118,345$ 45,464$ 133,132$ 40,506$ 46,092$ 47,414$ Ending Fund Balance $ 184,556 $ 158,896 $ 302,901 $ 267,830 $ 436,033 $ 476,539 $ 522,631 $ 570,045 41 FY23 Proposed Budget 79 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Storm Drainage Utility FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Working Capital 635,022$ 743,720$ 614,486$ 953,482$ 959,446$ 1,$ 169,032 $ 1,377,974 $ 1,571,494 Revenue Storm Drainage Fee $ 430,303 $ 430,000 $ 430,902 $ 438,600 $ 425,000 $ 430,000 $ 438,600 $ 447,372 Hazardous Waste Stipend - - - - - - - - Miscellaneous Revenue - - - - - - - - Interest Income 2,711 - 325 - - 5,000 5,100 5,202 Total Revenue 433,014$ 430,000$ 431,226$ 438,600$ 425,000$ 435,000$ 443,700$ 452,574$ Expenses Personnel Salaries $ - $ - $ - $ - $ - $ - $ - $ - Overtime - - - - - - - - Longevity - - - - - - - - Annual Stipend - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services & Supplies Professional Outside Services $ 20,456 $ 29,400 $ 19,175 $ 30,000 $ 30,000 $ 30,000 $ 30,600 $ 31,212 Engineering/Construction 6,093 30,000 14,597 30,000 6,691 30,000 30,600 31,212 Trash Removal/Recycling 4,400 5,000 5,900 5,100 2,067 5,202 5,306 5,412 Street Sweeping 7,250 15,000 6,121 15,300 9,467 15,606 15,918 16,236 Independent Labor 7,540 120,000 17,395 122,400 100,000 125,000 127,500 130,050 Dues & Membership 135 200 105 250 - 250 255 260 Depreciation Expense 51,083 - 102,166 - - - - - Total Services & Supplies 96,957$ 199,600$ 165,459$ 203,050$ 148,225$ 206,058$ 210,179$ 214,383$ Capital Capital Replacement -$ -$ -$ -$ $ - -$ -$ -$ Capital Expense - - - - - - - - Capital Projects - - - - - - - - Transfer to Drainage Capital Projects - - - - - - - - Total Capital -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Principal $ - $ - $ (320,000) $ - $ - $ - $ - $ - Interest (4,419) - (28,252) - - - - - Total Debt Service (4,419)$ -$ (348,252)$ -$ -$ -$ -$ -$ Total Expenses 98,331$ 199,600$ (182,793)$ 203,050$ 148,225$ 206,058$ 210,179$ 214,383$ Other Sources (Uses) Cumulative effect on change in account $ - $ - $ - $ - $ - $ - $ 1 $ - Transfer In - - 16,463 - - - - - Transfer to General Fund 40,000 40,000 40,000 20,000 13,333 20,000 40,000 40,000 Transfer To Debt Service 202,933 - - - - - - - Total Other Sources 242,933$ 40,000$ 56,463$ 20,000$ 13,333$ 20,000$ 40,001$ 40,000$ Net Increase (Decrease)91,750$ 190,400$ 344,690$ 215,550$ 263,442$ 208,942$ 193,520$ 198,191$ Ending Working Capital $ 726,772 $ 934,120 $ 959,176 $ 1,169,032 $ 1,222,888 $ 1,377,974 $ 1,571,494 $ 1,769,685 42 FY23 Proposed Budget 80 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Court Technology Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 12,268$ 13,187$ 13,232$ 10,592$ 10,269$ 6,025$ 4,270$ 2,409$ Revenue Municipal Court Technology Fee $ 964 $ 2,800 $ 224 1,000$ 196$ 1,000$ $ 1,000 1,000$ Miscellaneous Revenue - - - - - --- Total Revenue 964$ 2,800$ 224$ 1,000$ 196$ 1,000$ 1,000$ 1,000$ Expenditures Software & Support $ - $ 1,872 $ 3,188 $ 2,105 $ 4,440 $ 2,105 $ 2,211 $ 2,323 Hardware - 650 - 650 - 650 650 650 Total Expenditures -$ 2,522$ 3,188$ 2,755$ 4,440$ 2,755$ 2,861$ 2,973$ Capital Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ Total Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures -$ 2,522$ 3,188$ 2,755$ 4,440$ 2,755$ 2,861$ 2,973$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ -$ -$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)964$ 278$ (2,964)$ (1,755)$ (4,244)$ (1,755)$ (1,861)$ (1,973)$ Ending Fund Balance $ 13,232 $ 13,465 $ 10,268 $ 8,837 $ 6,025 4,270$ $ 2,409 $ 436 43 FY23 Proposed Budget 81 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Court Security Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 17,768$ 17,481$ 19,606$ 26,554$ 28,554$ 36,127$ 37,127$ $ 38,127 Revenue Municipal Court Security Fee $ 2,646 2,200$ $ 5,580 3,000$ 7,213$ $ 3,000 $ 3,000 3,000$ Truancy Prevention & Diversion Fees 1,080 - 3,037 2,000 3,908 2,000 2,000 2,000 Municipal Jury Fees 22 - 61 - 77 - - - Total Revenue 3,747$ 2,200$ 8,678$ 5,000$ 11,198$ 5,000$ 5,000$ 5,000$ Expenditures Schools and Training $ - 400$ $ - 400$ 2,000$ $ 2,000 $ 2,000 2,000$ Small Equipment - - 30 - - - - - Travel and Per Diem 409 1,100 200 1,100 500 500 500 500 Total Expenditures 409$ 1,500$ 230$ 1,500$ 2,500$ 2,500$ 2,500$ 2,500$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out 1,500 1,500 1,500 1,500 1,125 1,500 1,500 1,500 Total Other Sources (Uses)1,500$ 1,500$ 1,500$ 1,500$ 1,125$ 1,500$ 1,500$ 1,500$ Net Increase (Decrease)1,838$ (800)$ 6,948$ 2,000$ 7,573$ 1,000$ 1,000$ 1,000$ Ending Fund Balance $ 19,606 $ 16,681 $ 26,554 $ 28,554 $ 36,127 $ 37,127 $ 38,127 $ 39,127 44 FY23 Proposed Budget 82 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services EDC 4B FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Starting Net Position (32,312)$ 212,994$ 365,706$ 229,725$ 476,082$ 748,531$ 1,167,222$ $ 1,596,320 Revenue Sales Tax - General $ 575,821 $ 525,000 $ 678,913 $ 600,000 $ 700,000 $ 700,000 $ 714,000 $ 728,280 Interest Income - 4,000 22 4,080 739 500 510 520 Miscellaneous Revenue 64,106 - - 53,625 53,625 52,625 51,625 50,625 Total Revenue 639,927$ 529,000$ 678,936$ 657,705$ 754,364$ 753,125$ 766,135$ 779,425$ Expenses Professional Outside Services $ 3,254 $ 4,000 $ 4,500 $ 15,000 $ 15,000 $ 50,000 $ 51,000 $ 52,020 Auditing 4,000 4,000 4,000 5,000 5,000 5,000 5,100 5,202 Advertising - 35,000 10,906 35,000 12,925 25,000 25,500 26,010 Printing - 200 - 200 - 500 510 520 Schools & Training - 1,000 - 1,000 - 3,000 3,060 3,121 Dues & Membership - 1,200 - 1,200 - 2,500 2,550 2,601 Travel & Per Diem - 750 - 750 - 2,000 2,040 2,081 Office Supplies - 200 - 200 - 500 510 520 Miscellaneous Expense 2,500 4,000 - 4,000 3,333 4,000 4,080 4,162 Incentive Programs - 300,000 100,000 - - - - - Paying Agent Fees 600 400 600 408 400 416 424 433 Transfer to General Fund - - - 40,000 40,000 40,000 40,000 40,000 Transfer to General Fund/DSR 30,000 30,000 30,000 - - Transfer to Debt Service - 203,668 (16,332) 200,257 200,257 201,518 202,263 202,463 Bond Interest 106,926 - 452 - - - - - Total Expenses 147,280$ 584,418$ 134,126$ 303,015$ 276,916$ 334,434$ 337,037$ 339,133$ Net Increase (Decrease)398,018$ (55,418)$ 315,376$ 354,690$ 477,449$ 418,691$ 429,098$ 440,292$ Ending Net Position $ 365,706 $ 157,577 $ 681,082 $ 584,416 $ 953,531 $ 1,167,222 $ 1,596,320 $ 2,036,613 45 FY23 Proposed Budget 83 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Hotel Occupancy Tax Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 1,313,981$ 1,473,389$ 1,530,643$ 1,393,312$ 1,726,744$ 2,178,433$ 2,420,433$ $ 2,666,338 Revenue Hotel Occupancy Tax $ 387,759 $ 210,000 $ 392,660 $ 400,000 $ 673,200 $ 600,000 $ 600,000 $ 600,000 July 4th Revenue - 7,500 19,934 7,500 14,667 7,500 7,500 7,500 Interest Income 6,856 5,000 919 5,000 2,181 5,000 5,000 5,000 Total Revenue 394,615$ 222,500$ 413,512$ 412,500$ 690,048$ 612,500$ 612,500$ 612,500$ Expenditures Personnel Salaries $ 4,398 $ - $ 20,046 $ - $ - $ - $ - $ - Overtime - 20,000 - - - - - - Retirement 507 - 2,501 - - --- Medical insurance 214 - 1,644 - - --- Dental Insurance 25 - 125 - - --- Vision Insurance 3 - 14 - - --- Life Insurance & Other 25 - 102 - - --- Social Security Taxes 252 - 1,208 - - --- Medicare Taxes 59 - 283 - - --- Unemployment Taxes 5 - 55 - - --- Total Personnel 5,489$ 20,000$ 25,977$ -$ -$ -$ -$ -$ Services & Supplies Professional Outside Services -$ -$ -$ -$ -$ -$ -$ -$ Auditing 3,000 3,000 3,000 4,000 4,000 4,000 4,000 4,000 Software & Support 4,725 5,000 4,961 10,000 18,500 10,000 5,000 5,000 Advertising 16,994 25,000 4,031 17,500 17,500 17,500 18,595 18,595 Communications/Pagers/Mobiles 1,236 - 1,368 - 1,368 - -- Event Rentals - 15,045 1,500 - 1,990 - - - Dues & Membership - 4,000 - 4,000 - 4,000 4,000 4,000 July 4 Celebration 32,941 114,883 81,992 140,000 100,000 140,000 140,000 140,000 Total Services & Supplies 58,896$ 166,928$ 96,852$ 175,500$ 143,358$ 175,500$ 171,595$ 171,595$ Capital Outlay Capital Outlay $ 113,568 $ 175,000 $ - $ 100,000 $ - $ 100,000 $ 100,000 $ 100,000 Total Capital 113,568$ 175,000$ -$ 100,000$ -$ 100,000$ 100,000$ 100,000$ Total Expenditures 177,953$ 361,928$ 122,830$ 275,500$ 143,358$ 275,500$ 271,595$ 271,595$ Other Sources (Uses) Transfer To General Fund -$ (94,582.00)$ 94,582.00$ 95,000.00$ 95,000$ 95,000$ 95,000$ 95,000$ Total Other Sources (Uses)-$ (94,582)$ 94,582$ 95,000$ 95,000$ 95,000$ 95,000$ 95,000$ Net Increase (Decrease)216,662$ (234,010)$ 196,101$ 232,000$ 451,689$ 242,000$ 245,905$ 245,905$ Ending Fund Balance 1,530,643$ 1,239,379$ 1,726,744$ 1,625,312$ 2,178,433$ 2,420,433$ 2,666,338$ 2,912,243$ 46 FY23 Proposed Budget 84 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Recreation Program Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 3,029$ 920$ 5,062$ 5,155$ 7,710$ 19,315$ 19,315$ $ 19,315 Revenue Recreation Programs $ 4,457 $ 6,000 $ 6,763 $ 6,000 $ 14,855 $ 6,000 $ 6,000 $ 6,000 Total Revenue 4,457$ 6,000$ 6,763$ 6,000$ 14,855$ 6,000$ 6,000$ 6,000$ Expenditures Recreation Programs $ 2,424 $ 6,000 $ 4,115 $ 6,000 $ 3,250 $ 6,000 $ 6,000 $ 6,000 Total Expenditures 2,424$ 6,000$ 4,115$ 6,000$ 3,250$ 6,000$ 6,000$ 6,000$ Net Increase (Decrease)2,033$ -$ 2,648$ -$ 11,605$ -$ -$ -$ Ending Fund Balance 5,062$ 920$ 7,710$ 5,155$ 19,315$ 19,315$ 19,315$ $ 19,315 47 FY23 Proposed Budget 85 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Parkland Dedication Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 220,464$ 550,125$ 385,727$ 536,026$ 536,002$ 383,166$ 287,916$ $ 109,666 Revenue Park Revenues $ 159,864 $ - $ - $ - $ 26,410 $ - $ - $ - Interest Income 5,399 5,000 275 - 754 1,750 1,750 1,750 Miscellaneous Revenue - 150,000 150,000 - - - -- Total Revenue 5,399$ 155,000$ 150,275$ -$ 27,164$ 1,750$ 1,750$ 1,750$ Expenditures Capital Expenditures $ - $ 100,000 $ - $ 180,000 $ 180,000 97,000$ $ 180,000 $ - Total Expenditures -$ 100,000$ -$ 180,000$ 180,000$ 97,000$ 180,000$ -$ Net Increase (Decrease)5,399$ 55,000$ 150,275$ (180,000)$ (152,836)$ (95,250)$ (178,250)$ 1,750$ Ending Fund Balance 225,863$ 605,125$ 536,002$ 356,026$ 383,166$ 287,916$ 109,666$ $ 111,416 48 FY23 Proposed Budget 86 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services IS Capital Equipment Replacement Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance -$ -$ -$ -$ 178,873$ 218,873$ 218,873$ $ 218,873 Revenue Miscellaneous Revenue -$ -$ -$ -$ -$ -$ -$ -$ Total Revenue -$ -$ -$ -$ -$ -$ -$ -$ Expenditures Police Capital Replacement -$ -$ -$ -$ -$ -$ -$ -$ EMS Capital Replacement - - - - - - - - Fire Capital Replacement - - - - - - - - Parks Capital Replacement - - - - - - - - Recreation Capital Replacement - - - - - - - - Community Development Capital Replacem - - - - - - - - Small Equipment - - 34,498 - - - - - Hardware (Items under 5K)- - - - - - - - IS Capital Expenses (Items over 5K)- - 53,878 100,000 60,000 100,000 100,000 100,000 Facilities Capital Replacement - - - - - - -- Total Expenditures -$ -$ 88,375$ 100,000$ 60,000$ 100,000$ 100,000$ 100,000$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - $- $- Transfer from Tax Notes - - - - - - - - Transfer In - - 100,000 100,000 100,000 100,000 100,000 100,000 Total Other Sources (Uses)-$ -$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ Net Increase (Decrease)-$ -$ 11,625$ -$ 40,000$ -$ -$ -$ Ending Fund Balance $ - $ - $ 11,625 $ - $ 218,873 $ 218,873 $ 218,873 $ 218,873 49 FY23 Proposed Budget 87 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TIRZ#1 Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance (522,684)$ (399,802)$ (354,812)$ (266,829)$ (327,716)$ (327,716)$ (260,285)$ $ (192,446) Revenue Property Tax $ 129,579 $ 112,763 $ 124,873 $ 79,744 $ 112,763 $ 79,744 $ 81,339 $ 82,966 Sales Tax 51,704 27,500 (30,153) 28,050 27,500 28,611 29,183 29,767 Total Revenue 181,283$ 140,263$ 94,720$ 107,794$ 140,263$ 108,355$ 110,522$ 112,733$ Expenses Professional Outside Services $ 3,254 $ 3,000 $ - $ 3,000 $ 3,000 $ 3,000 $ 4,000 $ 4,000 Incentive Programs 10,157 68,500 127,929 37,728 49,280 37,924 38,683 39,456 Total Expenditures 13,411$ 71,500$ 127,929$ 40,728$ 52,280$ 40,924$ 42,683$ 43,456$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)167,872$ 68,763$ 27,096$ 67,066$ 87,983$ 67,431$ 67,840$ 69,276$ Ending Fund Balance (354,812)$ (331,039)$ (327,716)$ (199,763)$ (239,733)$ (260,285)$ (192,446)$ $ (123,169) 50 FY23 Proposed Budget 88 Debt Service Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 473,670$ 535,364$ 706,640$ 393,054$ 423,426$ 99,915$ 122,340$ $ 297,789 Revenue Property Taxes $ 2,316,476 $ 2,369,775 $ 2,411,196 2,523,357$ 2,523,348$ 2,568,120$ 2,187,074$ 1,791,304$ Property Taxes/Delinquent 5,284 2,000 4,078 2,000 1,977 2,000 2,000 2,000 Property Taxes/Penalty & Interest 6,736 4,500 4,699 4,500 6,018 4,500 4,500 4,500 Intergovernmental Transfer EDC - - - - - --- Interest Income 9,663 15,000 741 2,500 3,566 2,500 2,500 2,500 Total Revenue 2,338,159$ 2,391,275$ 2,420,714$ 2,532,357$ 2,534,909$ 2,577,120$ 2,196,074$ 1,800,304$ Expenditures Principal Payments $ 1,718,000 $ 2,238,000 $ 1,958,000 2,408,000$ 2,408,000$ $ 2,173,000 $ 1,695,000 1,570,000$ Interest Payments 637,930 674,726 557,718 645,527 645,527 575,713 520,389 475,303 Paying Agent Fees 3,495,738 7,500 9,705 7,500 5,150 7,500 7,500 7,500 Bond/CO Issuance cost - - - - - --- Total Expenditures 5,851,668$ 2,920,226$ 2,525,423$ 3,061,027$ 3,058,677$ 2,756,213$ 2,222,889$ 2,052,803$ Other Sources (Uses) Bond Proceeds $ 3,550,000 $ - $ - $ - $ - $- $- $ - Bond Proceeds- Premium - - - - - - -- Refund Cost 57,736 - - - - - -- Transfer In- General Fund - - - - - - -- Transfer In-EDC 4B - 203,668 93,668 200,257 200,257 201,518 202,263 202,463 Transfer In- Street Maintenance Sales - - - - - --- Transfer In- Storm Drainage 202,933 - - - - - - - Transfer In - Capital Projects - - - - - --- Transfer In - CCPD 51,281 - - - - - - - Transfer In - sub-total - - - - - 201,518 202,263 202,463 Transfer Out - - - - - - - - Total Other Sources (Uses)3,607,736$ 203,668$ 93,668$ 200,257$ 200,257$ 201,518$ 202,263$ 202,463$ Net Increase (Decrease)232,970$ (325,283)$ (283,214)$ (328,413)$ (323,511)$ 22,425$ 175,448$ (50,035)$ Ending Fund Balance $ 706,640 $ 210,081 $ 423,426 $ 64,641 $ 99,915 $ 122,340 $ 297,789 $ 247,754 51 FY23 Proposed Budget 89 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Capital Projects Fund FY 2020 ACTUAL FY 2021 AMENDED FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ESTIMATE FY 2023 PROPOSED FY 2024 PROJECTED FY 2025 PROJECTED Beginning Fund Balance 3,568,072$ 1,422,604$ 1,984,646$ 6,067,420$ 6,199,646$ 4,511,976$ (693,024)$ $ (4,683,024) Revenue Contributions/Grants $ - $ - $ - -$ -$ $ - $ - $ - Interest Revenue - 25,000 7,015 1,000 30,547 20,000 10,000 1,000 Miscellaneous Revenue - - - - - - - - Intergovernmental Revenue - - - - - - - - Prior Year Adjustment - - - - - - - - Total Revenue -$ 25,000$ 7,015$ 1,000$ 30,547$ 20,000$ 10,000$ 1,000$ Expenditures General Government $ - $ - $ 13,343 $ - $ - $ - $ - $ - Bond Issuance Costs - - - - - - - - Capital Outlay - 1,992,312 (757,277) 2,100,000 1,518,217 5,025,000 3,800,000 11,000,000 Engineering - - (1) 200,000 200,000 200,000 200,000 200,000 Total Expenditures -$ 1,992,312$ (743,934)$ 2,300,000$ 1,718,217$ 5,225,000$ 4,000,000$ 11,200,000$ Other Sources (Uses) Debt Proceeds $ - $ - $ 4,305,000 $ - $ - $ - $ - $ - Bond Premium - - 297,691 - - - - - Transfer In - 500,000 500,000 - - - - - Transfer Out - - - - - - - - Total Other Sources (Uses)-$ 500,000$ 5,102,691$ -$ -$ -$ -$ -$ Net Increase (Decrease)(1,583,426)$ (1,467,312)$ 4,215,000$ (2,299,000)$ (1,687,670)$ (5,205,000)$ (3,990,000)$ (11,199,000)$ Ending Fund Balance $ 1,984,646 $ (44,708) $ 6,199,646 $ 3,768,420 $ 4,511,976 $ (693,024) $ (4,683,024) $ (15,882,024) 52 FY23 Proposed Budget 90 TOWN OF TROPHY CLUB 53 FY23 Proposed Budget 91 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services APPENDIX 54 FY23 Proposed Budget 92 Dept Description Replacement Year Amount Notes Funding Community Development Vehicle FY23 40,000.00$ GF Community Development Sander for ice FY23 12,000.00$ GF Community Development Vehicle FY24 -$ GF Fire SCBA Regulators, Harness and or Mask FY23 8,050.00$ "GF Fire SCBA Regulators, Harness and or Mask FY23 8,050.00$ Under $5,000 ea., replace as needed GF Fire SCBA Regulators, Harness and or Mask FY23 8,050.00$ Under $5,000 ea., replace as needed GF Fire THERMAL IMAGER FY23 5,000.00$ Under $5,000 ea., replace as needed GF Fire Portable Radio (2)FY23 17,000.00$ Replacing aging portable radios w APX8000 GF Fire MOBILE RADIO FY23 8,500.00$ Replacing aging portable radios w APX8000 GF Fire HAZMAT Detector FY23 5,000.00$ Under $5,000 ea.GF Fire Power Cot Pro XT FY23 18,540.00$ July needs to be in FY22/23 GF Fire Apparatus - Fire/Ems FY24 50,000.00$ Moved from C680 to S681 in 2020 GF Fire THERMAL IMAGER FY24 5,000.00$ Under $5,000 ea., replace as needed GF Fire Portable Radio (2)FY24 17,000.00$ Replacing aging portable radios w APX8000 GF Fire MOBILE RADIO FY24 8,500.00$ Replacing aging portable radios w APX8000 GF Fire HAZMAT Detector FY24 5,000.00$ Under $5,000 ea.GF Fire LIFEPAC 15 heart monitor with BP and Capnography FY24 37,131.00$ June needs to be in FY23/24 GF Fire Electronic EMS simulations manikin FY24 14,000.00$ FY24/25 GF Fire Automated Chest Compression System FY24 18,000.00$ FY24/25 GF Fire 2011 Ford Truck/ U681/Rehab FY25 50,000.00$ low miles in '21, should replace by '25 GF Fire BULLARD ECLIPSE LDX THERMAL IMAGER FY25 5,000.00$ Under $5,000 ea., replace as needed GF Fire Portable Radio (2)FY25 17,000.00$ Replacing aging portable radios w APX8000 GF Fire MOBILE RADIO FY25 8,500.00$ Replacing aging portable radios w APX8000 GF Fire Portable Radio (2)FY26 17,000.00$ Replacing aging portable radios w APX8000 GF Fire MOBILE RADIO FY26 8,500.00$ Replacing aging portable radios w APX8000 GF Fire SCUBA Cylinder (4)FY26 4,400.00$ GF Fire Lifepac FY26 37,131.00$ Aug needs to be in FY25/26 GF Fire EMS Equipment FY23 50,000.00$ GF Fire EMS Equipment FY24 50,000.00$ GF Fire EMS Equipment FY25 50,000.00$ GF Fire EMS Equipment FY26 50,000.00$ GF IT Equipment FY23 100,000.00$ GF IT Equipment FY24 100,000.00$ GF IT Equipment FY25 100,000.00$ GF IT Equipment FY26 100,000.00$ GF Parkland Dedication Indy East - Batting Cage Structure FY23 67,000.00$ PARKLAND Parkland Dedication Indy East - Batting Cage Netting FY23 10,000.00$ PARKLAND Parkland Dedication Indy East - Batting Cage Concrete Pad & Strucutre FY23 20,000.00$ PARKLAND Parkland Dedication Harmony Park - North Playground Structure & Surfacing FY24 180,000.00$ PARKLAND Parks Trailer FY23 15,000.00$ Enclosed Trailer GF Parks Park Common Areas Security Lighting FY23 14,000.00$ Update to LED / Paint Poles GF Parks Tennis Court Surfacing FY23 11,000.00$ Pending Pickle Ball Court GF Parks Basketball Court Surfacing FY23 4,000.00$ Faded and chipping GF Parks Entry Arch and Picnic Shelter - Paint FY23 3,000.00$ Repaint GF Parks Concession Building - Exterior Paint FY23 4,000.00$ Repaint GF Parks Concession Building - Interior Lighting FY23 3,000.00$ LED Retrofit GF Parks Concession Building - Exterior Paint FY23 3,500.00$ Fading GF Parks 4002 - 2010 Ford F-250 FY23 50,000.00$ Replacement GF Parks 2012 Toro 36" GrandStand / Model # 74535 FY23 8,000.00$ Replacement GF Parks 2001 Toro ReelMaster 3100D / Model # 03200 FY23 35,000.00$ Replacement GF Parks 3 trailers FY23 17,000.00$ Replacement GF Parks Gazebo Structure Painting FY24 3,000.00$ GF Parks Concession Stand & Restroom Exterior Paint FY24 4,000.00$ GF Parks Concession Stand Doors (Rollup and Standard)FY24 5,000.00$ GF Parks Concession Stand Fixtures and Shelving FY24 3,500.00$ Bad Condition - Damaged and Faded GF Parks Storage Building Exterior Paint FY24 3,000.00$ GF Parks Concession Area Fixtures and Shelving FY24 3,000.00$ GF Parks Restroom Fixtures and Partitions FY24 10,000.00$ Damaged components GF Parks 4003 - 2013 Ford F-250 FY24 38,000.00$ Replacement GF Parks 2016 Toro 36" GrandStand / Model # 74535 FY24 8,000.00$ Replacement GF Parks 2014 Toro 60" Z-Master Mower / Model # 74915 FY24 13,000.00$ Replacement GF Parks 2013 Lesco Spreader / Subaru EA190V FY24 5,500.00$ Replacement GF Parks 2013 Lesco Spreader / Subaru EA190V FY24 5,500.00$ Replacement GF Parks 2008 John Deere 3520 Tractor FY24 41,000.00$ Replacement GF Parks Tennis Court Windscreens FY25 3,500.00$ GF Parks Bocce Court Lighting and Electrical FY25 5,000.00$ Update to LED / Paint Poles GF Parks Basketball Court Lighting FY25 5,000.00$ Update to LED / Paint Poles GF Parks North Playground Shade Structure / Cover FY25 9,000.00$ Match scheme / paint struct.GF Parks Restroom Lighting FY25 3,000.00$ LED Retrofit GF Parks Wrought Iron Fencing - Paint FY25 6,500.00$ GF Parks Field 1 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF Parks Field 2 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF Parks Field 3 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF Parks Field 4 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF Parks Baseball Field Bleachers and Players Benches FY25 5,000.00$ Match Scheme and repairs GF Parks 4001 - 2017 Ford F-150 FY25 28,000.00$ Replacement GF Parks 2015 Toro 60" Z-Master Mower / Model # 74915 FY25 13,000.00$ Replacement GF Parks 2018 Toro Reel Master 3100-D / Model # 03170 FY25 35,000.00$ Replacement GF Parks 2017 Toro Sand Pro 3040 / Model # 08703 FY25 24,000.00$ Replacement GF Parks Restrooms Fixtures and Partitions FY26 10,000.00$ Bad Condition - Damaged and Faded GF Parks Soccer Fields Fencing - Paint FY26 3,500.00$ GF Parks Concession Building - Concession Area Fixtures and Shelving FY26 400.00$ GF Parks Restroom Fixtures and Partitions FY26 10,000.00$ GF Parks Baseball Field Bleachers and Players Benches FY26 10,000.00$ GF Parks 4010 - 2017 Ford F-250 FY26 38,000.00$ Replacement GF Parks 2018 Toro 36" GrandStand / Model # 74534 FY26 8,000.00$ Replacement GF Parks 2016 Toro 60" Z-Master Mower / Model # 74915 FY26 13,000.00$ Replacement GF Parks 2018 Toro Wokman HDX (Diesel) / Model # 07365 FY26 30,000.00$ Replacement GF Parks 2018 Toro Sand Pro 3040 / Model # 08703 FY26 24,000.00$ Replacement GF Police Replace officers leather gear: $300 per officer FY23 10,000.00$ CCPD Police Body camera replacement plan, 25 units This includes the Code enforcement and Building inspector cameras FY23 25,000.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY23 12,000.00$ CCPD Police Unit 1800 (P) Ford FY23 60,000.00$ CCPD Police Unit 1600 (P) Ford FY23 60,000.00$ CCPD Police Unit 1202 (A) Chevrolet FY23 60,000.00$ CCPD Police Handheld Fingerprint scanners (2)FY23 3,500.00$ CCPD Police K-9 Drug Dog FY24 25,000.00$ CCPD Police Unit 1801(A) Ford FY24 50,000.00$ CCPD Future Capital Equipment Replacement 55 FY23 Proposed Budget 93 Dept Description Replacement Year Amount Notes Funding Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY24 12,000.00$ CCPD Police Replace the PD trailers:FY24 15,000.00$ CCPD Police Handheld Radar units replacement plan, 4 units FY24 2,500.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY24 12,000.00$ CCPD Police Unit 2021 (P) Chevrolet FY24 50,000.00$ CCPD Police Unit 2000 (P) Chevrolet FY24 50,000.00$ CCPD Police Police Bikes (5)FY24 8,000.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY25 12,000.00$ CCPD Police Handheld Radar units replacement plan, 4 units FY25 2,500.00$ CCPD Police Police Portable Radio replacement program: Portable radios 8 year program, approximately 7 per year for a total of 21 FY25 40,000.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY25 12,000.00$ CCPD Police Unit 2022 (P) Chevrolet FY25 55,000.00$ CCPD Police Unit 1900 (A) Command vehicle: Chevrolet FY25 50,000.00$ CCPD Police Unit 1702 (A) COP vehicle: Ford FY25 30,000.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY26 12,000.00$ CCPD Police Police Portable Radio replacement program: Portable radios 8 year program, approximately 7 per year for a total of 21 FY26 40,000.00$ CCPD Police Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room FY26 12,000.00$ CCPD Police Unit 1701 (A) Police Pickup: GMC FY26 50,000.00$ CCPD Recreation Deck furniture: Combined total of the following 4 items FY23 11,786.00$ GF Recreation Tables - price is per table; 3 tables total FY23 Poor- most are stained. Several are uneven and weathered.GF Recreation Dining Chairs - price per chair; 14 chairs total FY23 Fair - many need re-strapping GF Recreation Lounge Chairs - price per chair; 11 chairs total FY23 Fair - many need re-strapping GF Recreation Chaise Lounges - price per chair; 30 chairs total FY23 Fair - many need re-strapping GF Recreation Pool Chair Lift FY23 7,000.00$ Good GF Recreation Mushroom Waterfall FY23 7,000.00$ Good - could use re-painting GF Recreation Pulsar 45 feeder (splash pad)FY23 6,843.00$ Good – recently replaced solenoid and tubing GF Recreation Pulsar 45 feeder (wading pool)FY23 6,843.00$ Good GF Recreation Pulsar 140 feeder (comp pool)FY23 7,745.00$ Good GF Recreation Splash Pad Features - clean and refinsh FY23 45,000.00$ Fair – need epoxy refinishing. Some need re-bolting to ground or spray features.GF Recreation 2009 Wacker Neuson Generator / Model # G70 FY23 55,000.00$ GF Recreation Replace perimeter competition pool grating FY24 39,323.88$ Currently in budget GF Recreation Shade structures: Combined total of the following 2 items FY24 14,399.00$ GF Recreation Rectangular- price each (3 total)FY24 2,300.00$ GF Recreation Umbrellas- price each (3 total)FY24 2,500.00$ GF Recreation Wading pool sand filter FY24 9,800.00$ Good- needs media replacement GF Recreation Competition pool sand filters (same as splash pad)FY24 14,700.00$ Good – needs media replacement GF Recreation Splash pad sand filters (same as competition pool)FY24 14,700.00$ National no longer manufactures filters.GF Recreation Shade structures: Combined total of the following 2 items FY24 13,199.00$ GF Recreation Rectangular- price per unit (3 total)FY24 2,300.00$ Good GF Recreation Triangular- price per unit (5 total)FY24 2,100.00$ Good GF Recreation Deck Furniture: combined total of the following 3 items FY24 16,742.00$ GF Recreation Picnic Tables - price per table; 5 tables total FY24 810.00$ Good GF Recreation Lounge Chairs - price per chair; 18 chairs total FY24 147.01$ Fair - many need re-strapping GF Recreation Chaise Lounges - price per chair; 40 chairs total FY24 263.38$ Fair - many need re-strapping GF Recreation Slide Mats - 7 mats total FY24 10,000.00$ Fair - 3 of 7 need replacing GF Recreation Splash Pad Feature - Treasure Island FY25 276,108.00$ Poor - needs repairs to underlying plumbing. Fiberglass repairs and paint matching completed June 2020 GF Recreation Parking Lot Lights FY26 16,095.00$ Good GF Recreation Pool Lights FY26 5,365.00$ Good GF Recreation Pavillion Structure FY26 9,524.00$ GF Recreation Slide FY26 47,935.00$ Good GF Recreation UV light sanitizer system FY26 25,000.00$ Poor- needs replacement and servicing GF Trophy Club Park Picnic Tables (17)FY23 5,000.00$ Match Scheme and replace damaged TCP Trophy Club Park Pavilions (12)FY23 21,000.00$ Faded- needs painting and repairs TCP Trophy Club Park Annual MotoX track Maintenance - Equipment FY23 4,000.00$ Equipment Rental - Loader, roller, tiller TCP Trophy Club Park Annual MotoX track Maintenance - Materials FY23 5,500.00$ Materials - Clay, sand, topsoil TCP Trophy Club Park Annual MotoX track Maintenance - Labor FY23 3,000.00$ Labor TCP Trophy Club Park TCP - 2014 Bobcat T650-M FY23 60,000.00$ TCP Trophy Club Park VenTek Machine & Gate FY24 50,000.00$ TCP Trophy Club Park Picnic Tables (17)FY24 5,000.00$ Match Scheme and replace damaged TCP Trophy Club Park Annual MotoX track Maintenance - Equipment FY24 4,000.00$ Equipment Rental - Loader, roller, tiller TCP Trophy Club Park Annual MotoX track Maintenance - Materials FY24 5,500.00$ Materials - Clay, sand, topsoil TCP Trophy Club Park Annual MotoX track Maintenance - Labor FY24 3,000.00$ Labor TCP Trophy Club Park Restrooms FY25 100,000.00$ Add 2nd location TCP Trophy Club Park Picnic Tables (17)FY25 5,000.00$ Match Scheme and replace damaged TCP Trophy Club Park Annual MotoX track Maintenance - Equipment FY25 4,000.00$ Equipment Rental - Loader, roller, tiller TCP Trophy Club Park Annual MotoX track Maintenance - Materials FY25 5,500.00$ Materials - Clay, sand, topsoil TCP Trophy Club Park Annual MotoX track Maintenance - Labor FY25 3,000.00$ Labor TCP Trophy Club Park Storage Shed FY26 5,000.00$ Replacement TCP Trophy Club Park Security Cameras (2)FY26 8,000.00$ Replacement TCP Trophy Club Park Annual MotoX track Maintenance - Equipment FY26 4,000.00$ Equipment Rental - Loader, roller, tiller TCP Trophy Club Park Annual MotoX track Maintenance - Materials FY26 5,500.00$ Materials - Clay, sand, topsoil TCP Trophy Club Park Annual MotoX track Maintenance - Labor FY26 3,000.00$ Labor TCP Trophy Club Park TCP Camera Replacment FY23 7,000.00$ TCP Trophy Club Park Opticom for TCP FY23 5,000.00$ TCP Recreation Swimming Pool Project Year 1 FY23 2,000,000.00$ CIP Recreation Swimming Pool Project Year 2 FY24 1,000,000.00$ CIP 6,677,280.27$ -$ 56 FY23 Proposed Budget 94 2022 Tax Rate Calculation Notice Taxing Unit Name: _____________________________ Attached are the following documents: No New Revenue and Voter Approval Tax Rate Worksheets Notice of Tax Rates (required to be posted on taxing unit website) Approving Rates: Section 8 on worksheet shows the following rates No New Revenue Rate Voter Approval Rate Di Minimis Rate (if applicable) Please review these documents carefully and notify our office of any changes that need to be made. If any changes are made, our office will send out new documents including the revisions. Once you are satisfied that the calculation is correct, please sign this document stating that you approve the calculation worksheet that is attached to this document. Proposed M&O_______________ (Maintenance & Operation Rate) Proposed I&S_________________ (Interest & Sinking or Debt Rate) (proposed I&S rate must match line 48 on worksheet) Proposed Total Rate___________ As a representative of _______________________, I approve the Tax Rate Calculation and have provided the proposed tax rate for the taxing entity listed above. _______________________________ Printed name ________________________________ ____________ Signature Date 57 FY23 Proposed Budget 95 Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax 50-856 • 5-22/9 Form 50-8562022 Tax Rate Calculation WorksheetTaxing Units Other Than School Districts or Water Districts ____________________________________________________________________________ ________________________________ Taxing Unit Name Phone (area code and number) ____________________________________________________________________________ ________________________________ Taxing Unit’s Address, City, State, ZIP Code Taxing Unit’s Website Address GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable. School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements. Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. SECTION 1: No-New-Revenue Tax Rate The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together. Line No-New-Revenue Tax Rate Worksheet Amount/Rate 1. 2021 total taxable value. Enter the amount of 2021 taxable value on the 2021 tax roll today. Include any adjustments since last year’s certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceil- ings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1 $ _____________ 2.2021 tax ceilings. Counties, cities and junior college districts. Enter 2021 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________ 3.Preliminary 2021 adjusted taxable value. Subtract Line 2 from Line 1.$ _____________ 4.2021 total adopted tax rate.$ __________/$100 5. A. Original 2021 ARB values:............................................................................ $ _____________ B.2021 values resulting from final court decisions:..................................................... - $ _____________ C.2021 value loss. Subtract B from A.3 $ _____________ 6. A. 2021 ARB certified value: ............................................................................ $ _____________ B.2021 disputed value:................................................................................. - $ _____________ C.2021 undisputed value. Subtract B from A. 4 $ _____________ 7.2021 Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________ 2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value. 2021 taxable value subject to an appeal under Chapter 42, as of July 25. 1 Tex. Tax Code § 26.012(14) 2 Tex. Tax Code § 26.012(14) 3 Tex. Tax Code § 26.012(13) 4 Tex. Tax Code § 26.012(13) TOWN OF TROPHY CLUB 2,398,772,984 404,792,332 1,993,980,652 0.445000 49,933,372 43,863,168 6,070,204 11,214,061 2,242,812 8,971,249 15,041,453 58 FY23 Proposed Budget 96 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line No-New-Revenue Tax Rate Worksheet Amount/Rate 8.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________ 9.2021 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2021. Enter the 2021 value of property in deannexed territory. 5 $ _____________ 10. A. Absolute exemptions. Use 2021 market value: ......................................................... $ _____________ B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption times 2021 value:...................................................................................... + $ _____________ C. Value loss. Add A and B. 6 $ _____________ 11. A. 2021 market value:................................................................................... $ _____________ B.2022 productivity or special appraised value:........................................................ - $ _____________ C. Value loss. Subtract B from A. 7 $ _____________ 12.Total adjustments for lost value. Add Lines 9, 10C and 11C.$ _____________ 13.2021 captured value of property in a TIF. Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which 2021 taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised value in line 18D, enter 0.$ _____________ 14.2021 total value. Subtract Line 12 and Line 13 from Line 8.$ _____________ 15.Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________ 16.Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2021. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. 9 $ _____________ 17.Adjusted 2021 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________ 18. A. Certified values:...................................................................................... $ _____________ B.Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________ C. Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property:........... - $ _____________ D. Tax increment financing: Deduct the 2022 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2022 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 23 below. 12 .................... - $ _____________ E. Total 2022 value. Add A and B, then subtract C and D.$ _____________ 2021 taxable value lost because property first qualified for an exemption in 2022. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods- in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2022 does not create a new exemption or reduce taxable value. 2021 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/ scenic appraisal or public access airport special appraisal in 2022. Use only properties that qualified in 2022 for the first time; do not use properties that qualified in 2021. Total 2022 taxable value on the 2022 certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners age 65 or older or disabled. 11 5 Tex. Tax Code § 26.012(15) 6 Tex. Tax Code § 26.012(15) 7 Tex. Tax Code § 26.012(15) 8 Tex. Tax Code § 26.03(c) 9 Tex. Tax Code § 26.012(13) 10 Tex. Tax Code § 26.012(13) 11 Tex. Tax Code § 26.012, 26.04(c-2) 12 Tex. Tax Code § 26.03(c) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2 2,009,022,105 0 571,310 3,080,559 3,651,869 0 0 0 3,651,869 20,435,925 1,984,934,311 8,832,957 21,619 8,854,576 2,447,918,240 0 26,659,168 2,421,259,072 59 FY23 Proposed Budget 97 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 20.2022 tax ceilings. Counties, cities and junior colleges enter 2022 total taxable value of homesteads with tax ceilings. These include the home- steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or a prior year for homeowners age 65 or older or disabled, use this step.16 $ _____________ 21.2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________ 22.Total 2022 taxable value of properties in territory annexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022 value of property in territory annexed. 18 $ _____________ 23. Total 2022 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to exist-ing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, 2021 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2022. 19 $ _____________ 24.Total adjustments to the 2022 taxable value. Add Lines 22 and 23.$ _____________ 25.Adjusted 2022 taxable value. Subtract Line 24 from Line 21.$ _____________ 26.2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20 $ __________/$100 27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2022 county NNR tax rate. 21 $ __________/$100 Line No-New-Revenue Tax Rate Worksheet Amount/Rate 19. A.2022 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value under protest. 14.................................................... $ _____________ B. 2022 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value of property not on the certified roll. 15 .............................. + $ _____________ C. Total value under protest or not certified. Add A and B.$ _____________ Total value of properties under protest or not included on certified appraisal roll. 13 Line Voter-Approval Tax Rate Worksheet Amount/Rate 28.2021 M&O tax rate. Enter the 2021 M&O tax rate.$ __________/$100 29.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.$ _____________ SECTION 2: Voter-Approval Tax Rate The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split into two separate rates: 1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. 13 Tex. Tax Code § 26.01(c) and (d) 14 Tex. Tax Code § 26.01(c) 15 Tex. Tax Code § 26.01(d) 16 Tex. Tax Code § 26.012(6)(B) 17 Tex. Tax Code § 26.012(6) 18 Tex. Tax Code § 26.012(17) 19 Tex. Tax Code § 26.012(17) 20 Tex. Tax Code § 26.04(c) 21 Tex. Tax Code § 26.04(d) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3 231,126,126 854,136 231,980,262 473,342,479 2,179,896,855 0 12,740,539 12,740,539 2,167,156,316 0.408580 0.335000 2,009,022,105 60 FY23 Proposed Budget 98 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate 30. Total 2021 M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ _____________ 31. A.M&O taxes refunded for years preceding tax year 2021. Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. .............. + $ _____________ B. 2021 taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2022 captured appraised value in Line 18D, enter 0....................................................................................... – $ _____________ C.2021 transferred function. If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function will subtract this amount in D below. The taxing unit receiving the function will add this amount in D below. Other taxing units enter 0. .................................................................... +/- $ _____________ D. 2021 M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if discontinuing function and add if receiving function..................................................... $ _____________ E.Add Line 30 to 31D.$ _____________ 32. Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 33. 2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100 34. A.2022 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________ B.2021 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies................. – $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 35. A.2022 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose. ... ..... $ _____________ B. 2021 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2020 and ending on June 30, 2021, less any state assistance received for the same purpose................................................................................... – $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 Adjusted 2021 levy for calculating NNR M&O rate. Rate adjustment for state criminal justice mandate. 23 Rate adjustment for indigent health care expenditures. 24 22 [Reserved for expansion] 23 Tex. Tax Code § 26.044 24 Tex. Tax Code § 26.0441 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4 6,730,224 16,292 43,705 0 -27,413 6,702,811 2,167,156,316 0.309290 0 0 0 0 0 0 0 0 61 FY23 Proposed Budget 99 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate 36.Rate adjustment for county indigent defense compensation. 25 A.2022 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2021 and ending on June 30, 2022, less any state grants received by the county for the same purpose . . . . . . . . . . . . . . . . . . B. 2021 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2020 and ending onJune 30, 2021, less any state grants received by the county for the same purpose. . . . . . . . . . . . . . C. Subtract B from A and divide by Line 32 and multiply by $100............................................ D.Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................ $ _____________ $ _____________ $ __________/$100 $ __________/$100 E.Enter the lesser of C and D. If not applicable, enter 0.$ __________/$100 37.Rate adjustment for county hospital expenditures. 26 A.2022 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2021 and ending on June 30, 2022. .............................................................................. $ _____________ B. 2021 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2020 and ending on June 30, 2021. .............................................................................. $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D.Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100 E.Enter the lesser of C and D, if applicable. If not applicable, enter 0.$ __________/$100 40. A.Enter the amount of additional sales tax collected and spent on M&O expenses in 2021, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent ...................................................................................... $ _____________ B.Divide Line 40A by Line 32 and multiply by $100 ........................................................ $ __________/$100 C. Add Line 40B to Line 39.$ __________/$100 39.Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100 38. A.Amount appropriated for public safety in 2021. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _____________ B. Expenditures for public safety in 2021. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year .................................................................. $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100 ........................................... $ __________/$100 D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 41.2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.$ __________/$100 Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code 26.0444 for more information. Adjustment for 2021 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent addi- tional sales tax on M&O expenses in 2021 should complete this line. These entities will deduct the sales tax gain rate for 2022 in Section 3. Other taxing units, enter zero. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08. - or - Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035. 25 Tex. Tax Code § 26.0442 26 Tex. Tax Code § 26.0443 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.309290 0 0 0.309290 0.320115 62 FY23 Proposed Budget 100 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate D41. Disaster Line 41 (D41): 2022 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 If the taxing unit does not qualify, do not complete Disaster Line 41 (Line D41).$ __________/$100 42. A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. 28 Enter debt amount .................................................................................... $ _____________ B.Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________ C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________ D.Subtract amount paid from other resources ............................................................ – $ _____________ E.Adjusted debt. Subtract B, C and D from A.$ _____________ 43. Certified 2021 excess debt collections. Enter the amount certified by the collector. 29 $ _____________ 44. Adjusted 2022 debt. Subtract Line 43 from Line 42E.$ _____________ 45. A. Enter the 2022 anticipated collection rate certified by the collector. 30 .................................... ____________% B.Enter the 2021 actual collection rate. ................................................................... ____________% C. Enter the 2020 actual collection rate. ................................................................... ____________% D.Enter the 2019 actual collection rate. ................................................................... ____________% E.If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater than 100%. 31 ____________% 46. 2022 debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________ 47. 2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 48. 2022 debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100 49. 2022 voter-approval tax rate. Add Lines 41 and 48.$ __________/$100 D49. Disaster Line 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41. Add Line D41 and 48.$ __________/$100 1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred, or 2) the third tax year after the tax year in which the disaster occurred Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid on debts that: (1) are paid by property taxes, (2) are secured by property taxes, (3) are scheduled for payment over a period longer than one year, and (4) are not classified in the taxing unit’s budget as M&O expenses. 2022 anticipated collection rate. 27 Tex. Tax Code § 26.042(a) 28 Tex. Tax Code § 26.012(7) 29 Tex. Tax Code § 26.012(10) and 26.04(b) 30 Tex. Tax Code § 26.04(b) 31 Tex. Tax Code §§ 26.04(h), (h-1) and (h-2) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6 0 2,547,193 0 0 0 2,547,193 371,666 2,175,527 100.00 99.50 98.90 99.90 100.00 2,175,527 2,179,896,855 0.099799 0.419914 63 FY23 Proposed Budget 101 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate 50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval tax rate.$ __________/$100 Line Additional Sales and Use Tax Worksheet Amount/Rate 51. Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2021, enter 0.$ _____________ 52.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti- mated sales tax revenue. 33 $ _____________ 53.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 54.Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$ __________/$100 55.2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$ __________/$100 56.2022 NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if you adopted the additional sales tax before November 2021.$ __________/$100 57.2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable, of the Voter-Approval Tax Rate Worksheet.$ __________/$100 58.2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$ __________/$100 Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate 59.Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38 $ _____________ 60.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 61.Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$ __________/$100 62.2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$ __________/$100 SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the additional sales tax. Taxing units that adopted the sales tax in November 2021 or in May 2022. Multiply the amount on Line 51 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. 34 - or - Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution. 32 Tex. Tax Code § 26.041(d) 33 Tex. Tax Code § 26.041(i) 34 Tex. Tax Code § 26.041(d) 35 Tex. Tax Code § 26.04(c) 36 Tex. Tax Code § 26.04(c) 37 Tex. Tax Code § 26.045(d) 38 Tex. Tax Code § 26.045(i) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7 0.419914 0.419914 0 2,179,896,855 0 0.419914 0 0 0 2,179,896,855 0 0.408580 0.408580 64 FY23 Proposed Budget 102 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate Line Unused Increment Rate Worksheet Amount/Rate 63. 2021 unused increment rate. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. If the number is less than zero, enter zero.$ __________/$100 64.2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If the number is less than zero, enter zero. $ __________/$100 65.2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$ __________/$100 66.2022 unused increment rate. Add Lines 63, 64 and 65.$ __________/$100 67.2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).$ __________/$100 Line De Minimis Rate Worksheet Amount/Rate 68. Adjusted 2022 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ __________/$100 69.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 70.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$ __________/$100 71.2022 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100 72.De minimis rate. Add Lines 68, 70 and 71.$ __________/$100 The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years. 39 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero. The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios: • a tax year before 2020; 40 • a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 or • after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code Section 120.002(a) without the required voter approval. 42 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 43 SECTION 6: De Minimis Rate The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 44 This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45 SECTION 7: Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.46 Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 47 This section will apply to a taxing unit other than a special taxing unit that: • directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and • the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago. 39 Tex. Tax Code § 26.013(a) 40 Tex. Tax Code § 26.013(c) 41 Tex. Tax Code §§ 26.0501(a) and (c) 42 Tex. Local Gov’t Code § 120.007(d), effective Jan. 1, 2022 43 Tex. Tax Code § 26.063(a)(1) 44 Tex. Tax Code § 26.012(8-a) 45 Tex. Tax Code § 26.063(a)(1) 46 Tex. Tax Code §26.042(b) 47 Tex. Tax Code §26.042(f) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8 0.006606 0.020157 0 0.026763 0.446677 0.309290 2,179,896,855 0.022936 0.099799 0.432025 65 FY23 Proposed Budget 103 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate without holding an election in the prior year. Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2). Line Emergency Revenue Rate Worksheet Amount/Rate 73.2021 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100 75.Increase in 2021 tax rate due to disaster. Subtract Line 74 from Line 73.$ __________/$100 76.Adjusted 2021 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 77.Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.$ _____________ 78.Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 79.Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 $ __________/$100 80.2022 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67 (taxing units with the unused increment rate).$ __________/$100 74. $ __________/$100 Adjusted 2021 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line. If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2021 worksheet due to a disaster, enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49. - or - If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in 2021, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter-approval tax rate the taxing unit would have calculated in 2021 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the year(s) following the disaster. 48 Enter the final adjusted 2021 voter-approval tax rate from the worksheet. - or - If the taxing unit adopted a tax rate above the 2021 voter-approval tax rate without calculating a disaster tax rate or holding an election due to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet. SECTION 8: Total Tax Rate Indicate the applicable total tax rates as calculated above. No-new-revenue tax rate. ................................................................................................................$ __________/$100 As applicable, enter the 2022 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax). Indicate the line number used: ______ Vot over-appr al tax rate ...................................................................................................................$ __________/$100 As applicable, enter the 2022 voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue). Indicate the line number used: ______ De minimis rate...........................................................................................................................$ __________/$100 If applicable, enter the 2022 de minimis rate from Line 72. SECTION 9: Taxing Unit Representative Name and Signature Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified estimate of taxable value, in accordance with requirements in Tax Code. 50 ____________________________________________________________ Printed Name of Taxing Unit Representative ____________________________________________________________ ________________________________________ Taxing Unit Representative Date 48 Tex. Tax Code §26.042(c) 49 Tex. Tax Code §26.042(b) 50 Tex. Tax Code §§ 26.04(c-2) and (d-2) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9 0.408580 0.446677 0.432025 0.445000 1,984,934,311 0 0.445000 8,832,957 2,167,156,316 0 0.446677 26 80 66 FY23 Proposed Budget 104 Notice about 2022 Tax Rates Property tax rates in TOWN OF TROPHY CLUB. This notice concerns the 2022 property tax rates for TOWN OF TROPHY CLUB. This notice provides information about two tax rates used in adopting the current tax year's tax rate. The no- new-revenue tax rate would Impose the same amount of taxes as last year if you compare properties taxed in both years. In most cases, the voter-approval tax rate is the highest tax rate a taxing unit can adopt without holding an election. In each case, these rates are calculated by dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per $100 of property value. This year's no-new-revenue tax rate $0.408580/$100 This year's voter-approval tax rate $0.446677/$100 To see the full calculations, please visit 1505 E. McKinney Street Denton, TX 76209 for a copy of the Tax Rate Calculation Worksheet. Unencumbered Fund Balances The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal year. These balances are not encumbered by corresponding debt obligation. Type of Fund Balance GENERAL FUND 5,800,000 DEBT SERVICE FUND 94,000 Current Year Debt Service The following amounts are for long-term debts that are secured by property taxes. These amounts will be paid from upcoming property tax revenues (or additional sales tax revenues, if applicable). Description of Debt Principal or Contract Payment to be Paid from Property Taxes Interest to be Paid from Property Taxes Other Amounts to be Paid Total Payment CO SERIES 2004 33,000 3,230 0 36,230 CO SERIES 2013 265,000 26,468 0 291,468 CO SERIES 2014 120,000 55,637 0 175,637 GO REFUNDING SERIES 2015 235,000 15,696 0 250,696 GO SERIES 2016 230,000 97,325 0 327,325 CO SERIES 2016 195,000 84,806 0 279,806 CO SERIES 2017 165,000 88,675 0 253,675 GO REFUNDING SERIES 2020 240,000 23,606 0 263,606 CO SERIES 2021 575,000 93,750 0 668,750 0 0 0 0 0 0 0 0 Total required for 2022 debt service $2,547,193 - Amount (if any) paid from funds listed in unencumbered funds $0 - Amount (if any) paid from other resources $0 - Excess collections last year $371,666 = Total to be paid from taxes in 2022 $2,175,527 + Amount added in anticipation that the unit will collect only 100.00% of its taxes in 2022 $0 = Total debt levy $2,175,527 This notice contains a summary of actual no-new-revenue and voter-approval calculations as certified by Michelle French, Denton County Tax Assessor/Collector on 07/29/2022 . Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information about proposed tax rates and scheduled public hearings of each entity that taxes your property. 67 FY23 Proposed Budget 105 The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state. 68 FY23 Proposed Budget 106 Revenues - General Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues General Fund Revenues 01-000-40100 General Revenues Property Taxes 7,700,000 8,349,014 10,441,382 10,752,910 General Fund Revenues 01-000-40125 General Revenues Property Taxes/Delinquent 10,000 10,000 10,000 10,000 General Fund Revenues 01-000-40150 General Revenues Property Taxes/Penalty & Interest 20,000 10,000 10,000 10,000 General Fund Revenues 01-000-40300 General Revenues Sales Tax 1,375,000 1,400,000 1,450,425 1,502,667 General Fund Revenues 01-000-40360 General Revenues Mixed Beverage Tax 75,000 80,000 82,400 84,872 General Fund Revenues 01-000-41050 General Revenues Electric Franchise 500,000 500,000 505,000 510,050 General Fund Revenues 01-000-41100 General Revenues Gas Franchise 135,000 135,000 136,350 137,714 General Fund Revenues 01-000-41150 General Revenues Telecommunication Franchise 37,500 37,500 37,500 37,500 General Fund Revenues 01-000-41200 General Revenues Cable Franchise 40,000 55,000 55,000 55,000 General Fund Revenues 01-000-41250 General Revenues Refuse Franchise 150,000 150,000 150,000 150,000 General Fund Revenues 01-000-41300 General Revenues Building Permits 76,000 40,000 35,000 35,000 General Fund Revenues 01-000-41301 General Revenues Residential Building Permits 3,000 5,000 5,000 5,000 General Fund Revenues 01-000-41305 General Revenues Swimming Pool Permits 6,000 5,000 5,000 5,000 General Fund Revenues 01-000-41310 General Revenues MEP Permits 10,000 5,000 5,000 5,000 General Fund Revenues 01-000-41320 General Revenues Fire Permits/Sprinkler 5,000 5,000 5,000 5,000 General Fund Revenues 01-000-41325 General Revenues Health Inspection Fees 5,000 5,000 5,000 5,000 General Fund Revenues 01-000-41330 General Revenues Miscellaneous Permits 120,000 125,000 100,000 100,000 General Fund Revenues 01-000-42100 General Revenues Intergovernmental Transfer MUD 898,700 925,661 0 0 General Fund Revenues 01-000-42500 General Revenues Grant Revenue 270,000 85,000 85,000 85,000 General Fund Revenues 01-000-43002 General Revenues City Vehicle Registration Fees/Child Safety 20,000 10,000 10,000 10,000 General Fund Revenues 01-000-43004 General Revenues Restitution 750 0 0 0 General Fund Revenues 01-000-43011 General Revenues Records Management Revenue 1,000 1,010 1,020 1,030 General Fund Revenues 01-000-43100 General Revenues Municipal Court Fines/Fees 60,000 60,000 60,600 61,206 General Fund Revenues 01-000-43105 General Revenues Municipal Court - Child Safety Fees 1,105 580 580 580 General Fund Revenues 01-000-43220 General Revenues Zoning Fees 1,235 0 0 0 General Fund Revenues 01-000-43225 General Revenues Platting Fees 390 0 0 0 General Fund Revenues 01-000-43230 General Revenues Developer Fees 850 0 0 0 General Fund Revenues 01-000-43240 General Revenues P&Z Administrative Fees 1,375 300 300 300 General Fund Revenues 01-000-43310 General Revenues Day Camp Programs 75,000 80,000 80,000 80,000 General Fund Revenues 01-000-43315 General Revenues Community Events Revenue 2,000 10,000 10,000 10,000 General Fund Revenues 01-000-43320 General Revenues Pool Entry Fees 65,000 60,000 60,000 60,000 General Fund Revenues 01-000-43325 General Revenues Pool Rentals 10,000 10,000 10,000 10,000 General Fund Revenues 01-000-43330 General Revenues Swim Team Programs 35,000 25,000 25,000 25,000 General Fund Revenues 01-000-43335 General Revenues Aquatic Programs 11,000 11,000 11,000 11,000 General Fund Revenues 01-000-43340 General Revenues Pool Concessions 11,100 11,221 11,333 11,447 General Fund Revenues 01-000-43425 General Revenues Denton/Tarrant County - EMS/Fire 17,000 17,000 17,000 17,000 General Fund Revenues 01-000-43600 General Revenues Animal Control 100 500 500 500 General Fund Revenues 01-000-43650 General Revenues Miscellaneous Police Revenue 100 100 100 100 General Fund Revenues 01-000-43800 General Revenues Convenience Fees 100 500 500 500 General Fund Revenues 01-000-44000 General Revenues EMS Runs 150,000 153,015 154,545 156,091 General Fund Revenues 01-000-44001 General Revenues NISD Contract for SRO 127,035 130,000 133,900 137,917 General Fund Revenues 01-000-44003 General Revenues PID Reimbursement 732 0 0 0 General Fund Revenues 01-000-44004 General Revenues PID Fire Assessment 528,546 557,308 0 0 General Fund Revenues 01-000-44006 General Revenues CIA Lien Revenues 0 0 0 0 General Fund Revenues 01-000-45100 General Revenues Recreation Rentals 45,000 65,000 50,000 50,000 General Fund Revenues 01-000-45110 General Revenues Rec Concessions 20,000 20,000 20,000 20,000 General Fund Revenues 01-000-45150 General Revenues Cell Tower Lease Revenue 65,000 65,000 65,000 65,000 General Fund Revenues 01-000-46000 General Revenues Donations 200 0 0 0 General Fund Revenues 01-000-47000 General Revenues Interest Income 24,000 24,000 24,000 24,000 General Fund Revenues 01-000-48008 General Revenues Auction Sales 39,000 0 0 0 General Fund Revenues 01-000-48009 General Revenues Vending Revenue 600 1,000 1,000 1,000 General Fund Revenues 01-000-49220 General Revenues Transfer In 0 0 0 0 General Fund Revenues 01-000-51012 General Revenues Miscellaneous Revenue 18,205 10,000 25,000 25,000 Total $12,767,623 $13,249,709 $13,894,435 $14,273,384 107 Town Manager's Office Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 140 - Town Manager 01-140-50100 Manager's Office Expenses Salaries - Regular Added back the Assistant to the Town Manager Position and changed the Admin Assistant to Records Clerk/Admin 382,102 451,212 460,236 469,440 140 - Town Manager 01-140-50103 Manager's Office Expenses Merits 0 6,255 0 0 140 - Town Manager 01-140-50130 Manager's Office Expenses Salaries - Overtime 140 0 0 0 140 - Town Manager 01-140-50140 Manager's Office Expenses Salaries - Longevity 1,745 983 1,002 1,022 140 - Town Manager 01-140-50145 Manager's Office Expenses Salaries - Stipend 0 0 0 0 140 - Town Manager 01-140-50160 Manager's Office Expenses Certification Pay 2,450 1,200 1,224 1,248 140 - Town Manager 01-140-50165 Manager's Office Expenses Salaries - Cell Phone Stipend 2,429 3,000 3,900 3,900 140 - Town Manager 01-140-51200 Manager's Office Expenses Retirement 70,265 77,012 78,552 80,123 140 - Town Manager 01-140-51210 Manager's Office Expenses Medical Insurance 34,193 40,783 41,599 42,431 140 - Town Manager 01-140-51215 Manager's Office Expenses Dental Insurance 1,847 3,047 3,108 3,170 140 - Town Manager 01-140-51216 Manager's Office Expenses Vision Insurance 279 316 322 329 140 - Town Manager 01-140-51218 Manager's Office Expenses Life Insurance & Other 1,395 3,319 3,385 3,453 140 - Town Manager 01-140-52220 Manager's Office Expenses Social Security Taxes 21,239 28,240 28,805 29,381 140 - Town Manager 01-140-52225 Manager's Office Expenses Medicare Taxes 5,865 6,605 6,737 6,872 140 - Town Manager 01-140-52250 Manager's Office Expenses Unemployment Taxes 48 1,008 1,028 1,049 140 - Town Manager 01-140-52260 Manager's Office Expenses Workers Compensation 806 787 803 819 140 - Town Manager 01-140-52290 Manager's Office Expenses Pre-employment Physicals/Testing 0 0 0 0 140 - Town Manager 01-140-52950 Manager's Office Expenses Auto Allowance Town Manager & Town Secretary Auto Allowance 8,200 8,400 10,800 10,800 140 - Town Manager 01-140-52960 Manager's Office Expenses Employee Relations Occasional meals for employee lunches 0 0 477 487 140 - Town Manager 01-140-60100 Manager's Office Expenses Professional Outside Services Leadership one on one leadership training for 1 director - Misc. Organizational Training - Leadership Training (Randy Cantrell) for Town Manager & Directors - Council Meeting Recording $20 per hour, 3 hours per meeting, 24 meetings per year 40,402 13,000 13,260 13,525 140 - Town Manager 01-140-60805 Manager's Office Expenses Records Management Records/filing cabinet supplies - Safesite (off site records storage $ 150.00 per month) - Annual destruction of records - Requests for Opinion Postage 1,959 2,250 2,295 2,341 140 - Town Manager 01-140-62100 Manager's Office Expenses Elections Costs associated with both May and November elections - Publications - Legal Postings - Translations (Spanish/Vietnamese) - Denton & Tarrant County 28,556 20,550 20,961 21,380 140 - Town Manager 01-140-62120 Manager's Office Expenses Lobbying 0 0 0 0 140 - Town Manager 01-140-63200 Manager's Office Expenses Advertising Miscellaneous Legal Postings - Ordinance Publications 1,109 1,000 1,020 1,040 140 - Town Manager 01-140-63220 Manager's Office Expenses Legal Notices 0 0 0 0 140 - Town Manager 01-140-63250 Manager's Office Expenses Printing Misc printing of executive stationary w/ logo, envelopes, election brochures, WNV postcards, door hangers, etc. - Business Cards for Town Manager & Town Secretary 0 300 306 312 140 - Town Manager 01-140-63551 Manager's Office Expenses Schools & Training Records Manager/General admin classes - Town Sec. Certification classes and webinars, TCMA, ICMA, TML conferences - Certified public manager classes - Transportation Summit - Staff Professional Development Training 1,597 7,795 7,951 8,110 140 - Town Manager 01-140-64400 Manager's Office Expenses Communications /Pagers/Mobiles 0 1,800 1,836 1,873 140 - Town Manager 01-140-65350 Manager's Office Expenses Equipment Maintenance 0 0 0 0 140 - Town Manager 01-140-68100 Manager's Office Expenses Dues & Membership Dues and memberships for the Town of Trophy Club, Town Manager, Town Secretary, including ERCOT, Oncor Cities Steering Committee, ATMOS gas steering committee, NCTCOG annual Dues, North Texas Commission, TML, Metroport Chamber, Northeast Leadership Forum - NTMCA - TMCA - Notary Renewal - NTCMA - TCMA - ICMA 23,088 21,750 22,185 22,629 140 - Town Manager 01-140-68200 Manager's Office Expenses Travel & per diem TM , Assistant to Town Manager, Town Sec. and Records Manager; ICMA, TCMA, EDC conference, TML, TMCA - Texas Legislature Denton County Days (Every other odd year)2,436 13,700 13,974 14,253 140 - Town Manager 01-140-68600 Manager's Office Expenses Meetings Lonestar Legislative Report - Metroport Chamber - Quarterly Executive team meetings - Northeast Leadership Forum - Town Managers discretionary lunches - North Texas Commission Luncheons 67 3,770 3,845 3,922 140 - Town Manager 01-140-70100 Manager's Office Expenses Office Supplies TMO share of office supply expenditures for the Town - Logo wearables for TMO staff 2,310 2,250 2,295 2,341 140 - Town Manager 01-140-70300 Manager's Office Expenses Postage Postage required for records management activities - Postage Meter Rental 1,055 770 785 801 140 - Town Manager 01-140-70400 Manager's Office Expenses Publications/Books/Subscriptions Leadership book study for executive team - Texas Municipal Election Law Manual and Supplements - Manage Development 270 430 439 447 140 - Town Manager 01-140-70600 Manager's Office Expenses Mayor/Council Expense Chamber fees - Alliance Development Forum - Business Awards Lunch - Chamber Luncheons - TML annual conference - Mayor/Council travel expenses for conferences and classes - Rotary for Council members - business cards - Council snacks - Awards - Nameplates - clothing expenses - Mayor's Cup Golf Tournament - Volunteer Appreciation Reception TCCC - NLF Heart of Texas Business Sponsorship - NLF - Mayor Membership - N. Texas Commission Event Sponsorship - Council Retreat - TML Quarterly Meetings - Misc. Training & Travel - NLF Mayor's Roundtable - NLF Luncheons - Council Work Session Meals 28,987 25,000 25,500 26,010 140 - Town Manager 01-140-78500 Manager's Office Expenses Furniture/Equipment<$5,000 Replacement of broken furniture - Misc. Items 0 1,000 1,020 1,040 140 - Town Manager 01-140-79900 Manager's Office Expenses Contingency Expense Directors Retreat, Misc. unforeseen expenditures 19,440 25,000 25,500 26,010 140 - Town Manager 01-140-79999 Manager's Office Expenses Miscellaneous Expense Miscellaneous Expense 359 1,000 1,020 1,040 Total $684,638 $773,532 $786,170 $801,598 108 Legal Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 160 - Legal 01-160-60100 Legal Expenses Professional Outside Services David Dodd - ($8,500 per month) - Specialized Legal Services (Pending/Anticipated/Unforeseen Litigation) - Codification-Franklin Legal: Quarterly Supplement CD: $150x4 = $600 Quarterly Printed Supplement: Estimated 30 pages 171,370 150,000 153,000 156,060 160 - Legal 01-160-70100 Legal Expenses Office Supplies 0 200 204 208 160 - Legal 01-160-70300 Legal Expenses Postage 0 30 31 31 160 - Legal 01-160-70400 Legal Expenses Publications/Books/Subscriptions Westlaw $220 per quarter 267 0 0 0 160 - Legal 01-160-79999 Legal Expenses Miscellaneous Expense Miscellaneous unforeseen expense 0 0 0 0 Total $171,637 $150,230 $153,235 $156,299 109 Police Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 251 - Police (Fund 01)01-251-50100 Police Expenses Salaries - Regular 1,856,323 1,890,787 1,928,603 1,967,175 251 - Police (Fund 01)01-251-50102 Police Expenses Salaries - Seasonal Added FY2021 78,165 129,000 131,580 134,212 251 - Police (Fund 01)01-251-50103 Police Expenses Merits 0 95,662 0 0 251 - Police (Fund 01)01-251-50130 Police Expenses Salaries - Overtime 192,037 150,040 153,041 156,102 251 - Police (Fund 01)01-251-50140 Police Expenses Salaries - Longevity 8,053 8,968 9,147 9,330 251 - Police (Fund 01)01-251-50145 Police Expenses Salaries - Stipend 0 0 0 0 251 - Police (Fund 01)01-251-50160 Police Expenses Certification Pay 20,551 26,700 27,234 27,779 251 - Police (Fund 01)01-251-50165 Police Expenses Salaries - Cell Phone Stipend Cell Phone Stipends (Chief, Captains, ACO & Sergeants)5,029 5,400 7,200 7,200 251 - Police (Fund 01)01-251-51200 Police Expenses Retirement 267,251 275,649 281,162 286,786 251 - Police (Fund 01)01-251-51210 Police Expenses Medical Insurance 122,211 185,624 189,336 193,123 251 - Police (Fund 01)01-251-51215 Police Expenses Dental Insurance 7,284 13,149 13,412 13,680 251 - Police (Fund 01)01-251-51216 Police Expenses Vision Insurance 994 1,362 1,389 1,417 251 - Police (Fund 01)01-251-51218 Police Expenses Life Insurance & Other 8,408 13,808 14,084 14,366 251 - Police (Fund 01)01-251-52220 Police Expenses Social Security Taxes 127,277 137,157 139,900 142,698 251 - Police (Fund 01)01-251-52225 Police Expenses Medicare Taxes 30,089 32,062 32,703 33,357 251 - Police (Fund 01)01-251-52250 Police Expenses Unemployment Taxes 961 6,552 6,683 6,817 251 - Police (Fund 01)01-251-52260 Police Expenses Workers Compensation 23,082 42,714 43,568 44,440 251 - Police (Fund 01)01-251-52290 Police Expenses Pre-employment Physicals/Testing 1,947 1,500 1,530 1,561 251 - Police (Fund 01)01-251-60100 Police Expenses Professional Outside Services Funding for professional services related to the departments Recognition status. In FY 2022 a new audit for recognition will be conducted - Judge fees - Child Advocacy Center, Denton CO Investigative services - The PD Reserves Officers Program: Officers working a minimum 16 hours per month to earn the $100.00 stipend at a total of $500/month. There will be times when an officer or two will be paid the $200 stipend for more hours worked during any given month . The PD has 8 reserves officer positions - Evidence Destruction 2 times a year for $1,500 each - MuniServices (STARS Reports); Shared w/ EDC4B and TIRZ - Professional services for record keeping and evidence tracking records funding for an audit every year: Laserfiche program - Funding for the annual racial profiling audit, Sandra Bland Act and filing to TCOLE. Vender: Del Carmen Consulting, LLC For next fiscal (2019-20), the PD will have to perform the following requirements/services as per the Sandra Bland Act: A) Quarterly data audits B) Search Analysis C) Racial Profiling Report (2019, due March 1, 2020). Cost for a full audit of the PD's racial profiling program in 2020.6,000 0 0 0 251 - Police (Fund 01)01-251-63200 Police Expenses Advertising Annual campaigns to include such as: National Crime Prevention Month Summer Safety / Fireworks Safety Driver Safety / Bicycle Safety Plastic trooper hats Sticky pads with our logo and phone numbers Handouts for kids, hats badges, etc - Public Service Campaigns - Recruiting Displays - flags/banners replacement 316 1,500 1,530 1,561 251 - Police (Fund 01)01-251-63220 Police Expenses Legal Notices 10 0 0 0 251 - Police (Fund 01)01-251-63250 Police Expenses Printing Stickers: Parking, Evidence - Business Cards - Printing department hard copy forms to include: warning notices, vehicle impound sheets.614 0 0 0 251 - Police (Fund 01)01-251-63551 Police Expenses Schools & Training New applicants Testing, includes test material and other items need for testing - Training for Admin staff, NIBRS, ORR, RMS/CAD - Texas Chief of Police and the International Association of Chiefs of Police conference: Chief and Captains. Conference fees - Cadet training, the Police Officer class cost $2500 per cadet - Annual training for the ACO to maintain certification - Training: outside class services - Training for officer to obtain an Intermediate level Police officer certification 6 Officers working on this Cert. - SRO TRAINING: 2 officer attend the Safe School Conference - Firearms instructor cert classes for 2 officers , Funding need every two years - CID Captain and Evidence Tech TRAINING: Texas Association of Property and Evidence Inventory Technicians (TAPEIT) Conference Fraud and Financial Crimes - Funding for Police Supervisor training, 4 Patrol Sergeants , 2 Lieutenants and2 Captains - Funding for online training Classes for all 24 officers and the support staff: POLICE ONE (20 full time Officer and 4 reserve officers)790 0 0 0 251 - Police (Fund 01)01-251-64400 Police Expenses Communications /Pagers/Mobiles iPad (Chief, Captains, Sergeants, Detectives, ACO & COP) - Datacard - TB13-1201 - Datacard - TB12-1200 - Datacard - TB14-1001 - Datacard - TB15-SRO - Datacard - TB17-1600 - Datacard - TB22 - Datacard - TB21-1500 - Datacard - TB7 - Datacard - TB16-1400-K9 - Datacard - Freedom Dog Park - Datacard - CID1 - Patrol 1 - Patrol 2 - Patrol 3 - Phone Accessories 14,374 17,621 17,973 18,333 251 - Police (Fund 01)01-251-65200 Police Expenses Building Maintenance 252 0 0 0 251 - Police (Fund 01)01-251-65300 Police Expenses Vehicle Maintenance Unit 1801(A): Oil Changes, Tires, Misc repairs - Unit 1900 (A) Command vehicle, Oil Changes, Tires, Misc repairs - Carwashes for the PD fleet of vehicles, Unlimited carwashes per month for all PD vehicles at a cost of $100.00 (shown as 4 X $25.00) per month Vender: Carmel Carwash Roanoke - Funding for one major maintenance event: An example: transmission replacement as an example - Unit 2000 (P): Oil Changes, Tires, Misc repairs - Unit 1202 (A): Oil Changes, Tires, Misc repairs - Unit 1203 (P): Oil Changes, Tires, Misc repairs - Unit 2101 (P) (K9): Oil Changes, Tires, Misc vehicle maintenance - Unit 1400 (A): (Ghost Patrol car) Oil Changes, Tires, Misc Repairs only if justified - Unit 2102 (A) ACO: Oil Changes, Tires, Misc repairs - Unit 2103 (P): Oil Changes, Tires, Misc repairs - Unit 1501 (A): Oil Changes, Tires, Misc repairs - Unit 1502 (P): Oil Changes, Tires, Misc repairs - Unit 1600 (P): Oil Changes, Tires, Misc repairs - Unit 1700 (P): Oil Changes, Tires, Misc repairs - Unit 1701 (A) Police Pickup: Oil Changes, Tires, Misc repairs - Unit 1702 (A) COP vehicle: Oil Changes, Tires, Misc repairs - Unit 1800 (P): Oil Changes, Tires, Misc repairs - Unit 2100 (P): Oil Changes, Tires and, Misc repairs - Unit 2200 (P): Oil Changes, Tires and, Misc repairs - Unit 2201 (P): Oil Changes, Tires and, Misc repairs 45,000 50,000 51,000 52,020 251 - Police (Fund 01)01-251-65350 Police Expenses Equipment Maintenance Funding to cover the department bicycles, this will include the cost of preventive maintenance and tires. In FY 2019, replacement of the units: - Radar Maintenance: antenna replacement and general repair - Radar Maintenance: antenna replacement and general repair - Funding to repair department items: flashlights, radios, other misc equipment - Renew warranty for the Watch guard camera systems one 4RE system for 5 years - Camera equipment and FLIR handheld systems repair or replace 0 0 0 0 251 - Police (Fund 01)01-251-66200 Police Expenses Qualifying Expenses Funding for patrol rifles attachments and parts - The Police Department will be conducting quarterly firearms training, and qualifications. Range rental for unlimited training $200 a month - Funding for targets and gun cleaning supplies - Rental fee for the use of the Southlake indoor range at $200,00 an hour: est.20 hours a year, night and low light training - Funding for simulated shooting training using color marking or plastic projectile ammunition. ammunition cost: - Funding for handgun and rifle ammunition: 9mm, 223 cal shotgun rounds. Approximately 20,000 rounds a year - Issued handgun replacement plan: 5 years: 5 handgun per year to be replaced starting 2022 - Funding for special firearms training: Tactical shooting.0 0 0 0 251 - Police (Fund 01)01-251-66500 Police Expenses Dispatch - Denton County Denton Co. Dispatch service costs (ILA)42,439 40,484 41,294 42,120 251 - Police (Fund 01)01-251-67000 Police Expenses Independent Labor 0 0 0 0 251 - Police (Fund 01)01-251-68100 Police Expenses Dues & Membership Dues for the Chief of Police and Captains memberships: International Association of Chiefs of Police: $150 X 3= $450 N. TX Chief of Police $25 X 3= $75 TX Chief of Police Ass. $990 – Notary - notaries every 4 years - Annual Firearms Instructors Association for the Firearms instructor - Fee for event registrations for the Chief and Captains. TX Chief of Police annual meeting: For 3: $890 Inter Chief of Police Ass annual meeting: for 3: $1150 - Funding for Dues for the Police Evidence Association 3,000 4,100 4,182 4,266 251 - Police (Fund 01)01-251-68200 Police Expenses Travel & per diem Travel cost for officers to attend training and other events law enforcement training out of town - Funding to cover the International Association of Chiefs of Police annual conference Chief of Police and Captains - Cost to cover travel by personal vehicle, mileage when Officers or staff attend training using their own vehicles 9,000 10,500 10,710 10,924 251 - Police (Fund 01)01-251-68600 Police Expenses Meetings Funding for the Chief to cover refreshments or meals for Police counterparts - Misc. Meetings 572 0 0 0 251 - Police (Fund 01)01-251-70100 Police Expenses Office Supplies Batteries (AA/AAA/9-Volt/3-Volt/D/C) Binders (3-Ring) Calendars ( desk blotters) Classification Folders Dry erase markers Envelop Pens Misc office supplies 223 0 0 0 251 - Police (Fund 01)01-251-70300 Police Expenses Postage Federal Express/Postage example: shipping of evidence to the lab.91 0 0 0 251 - Police (Fund 01)01-251-70400 Police Expenses Publications/Books/Subscriptions Funding for the purchase of 2019 Edition of Texas Local Government Code for the staff, subscriptions to the following magazines for current law enforcement information on equipment and trends: LAW and Order, PFM, The Chief of Police, Etc. - Printing for warning stickers and other printed items.0 0 0 0 251 - Police (Fund 01)01-251-71000 Police Expenses Fuel 22,000 gals @ $4.00 per gal, 5% increase each year 70,568 95,000 96,900 98,838110 251 - Police (Fund 01)01-251-72100 Police Expenses Uniforms Uniforms for the School Crossing Guards - Captain Steve Woodard annual uniform replacement and repair - ACO annual uniform replacement and repair - Officer Chad Krum annual uniform replacement and repair - Officer Trey Richardson annual uniform replacement and repair - Officer Max Tyler annual uniform replacement and repair - Officer Cody Northcott annual uniform replacement and repair - Annual uniform cleaning for the department - New officer: uniform shirts 3 each (long sleeve, short sleeve), 3 pairs of slacks, shoes, duty belt and gear, jackets, rain gear, traffic vest, name tags, badges - Officer Sprouse annual uniform replacement and repair - Lieutenant ******* annual uniform replacement and repair - Officer Joshua Hernandez annual uniform replacement and repair - Lieutenant Ciarletta annual uniform replacement and repair - Det. Dave Januszewski annual uniform replacement and repair - Sergeant Barry Sullivan annual uniform replacement and repair (K9) This officer has added items for the K9 program - Officer Roseann Sears annual uniform replacement and repair - Officer ******* annual uniform replacement and repair - Chief Patrick Arata Annual uniform replacement and repair - Officer ****** annual uniform replacement and repair - Officer annual uniform replacement and repair - Sergeant Tom Rowan annual uniform replacment and repair - Admin staff: special events shirts and protective clothing - Officer Jeff Annillo annual uniform replacement and repair - Captain Bobby Tillman annual uniform replacement and repair - Officer Elder Guevara annual uniform repair or replacement.21,000 26,000 26,520 27,050 251 - Police (Fund 01)01-251-72150 Police Expenses Protective Clothing 113 0 0 0 251 - Police (Fund 01)01-251-72400 Police Expenses Investigative Materials Investigative tools and equipment: use of rental cars for surveillance, Software for data analysis, Special project Funds, Drug test kits - Supplies and equipment for investigative tasks related to collection of evidence, etc. - Transunion (TLO) is an online search tool to locate information on target individuals, also has Vehicles sighting searches for $25 per search and social media searches for $1.00 per, this is not included in our annual fee - CRIME SCENE EQUIPMENT: replacement for used equipment: Alcohol Blood Test Kits Gun Shot Residue Kit Latent Print Search.2,776 6,000 6,120 6,242 251 - Police (Fund 01)01-251-77100 Police Expenses Animal Control Expenses specific to Animal Control duties such as shelter management; dog food, cleaning supplies, and misc. items. - Weekend and night coverage for ACO - Pet Fest Supplies - Funding to have prepaid spayed and neutered certificates on hand for adoptions.2,600 4,750 4,845 4,942 251 - Police (Fund 01)01-251-78400 Police Expenses Small Equipment Replace surveillance equipment used by CID. Covert surveillance cameras replacement parts - Funding for non-specified equipment that may be needed throughout the year but does not fall into another equipment line item - SCHOOL CROSSING GUARD Equipment: New handheld stop signs for crossing guards, Hats, etc - Misc radio parts and small items 3,683 2,500 2,550 2,601 251 - Police (Fund 01)01-251-78500 Police Expenses Furniture/Equipment<$5,000 0 2,500 2,550 2,601 251 - Police (Fund 01)01-251-79100 Police Expenses Maintenance Supplies 18 0 0 0 251 - Police (Fund 01)01-251-79999 Police Expenses Miscellaneous Expense Misc - Covers awards/plaques, etc. for recognition of employees/volunteers, water/Gatorade for events; etc - Equipment and supplies for an emergency event: Critical incident 2,851 2,000 2,040 2,081 251 - Police (Fund 01)01-251-83700 Police Expenses Capital Outlay 0 0 0 0 251 - Police (Fund 01)01-251-87100 Police Expenses Programs & Special Projects Drug investigation support and funding for the K9 program - Drug Evidence analyzed at a commercial lab for faster results - Council Dedicated drug investigation expenditures - 6 Body cameras - Child Advocacy Center, Denton CO. Investigative services - Citizens on Patrol class for the Police Department One class per year. This will be a 4 week class.7,000 8,500 8,670 8,843 Total $2,982,952 $3,287,589 $3,257,456 $3,322,465 111 EMS Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 255 - EMS 01-255-50100 EMS Expenses Salaries - Regular 716,509 716,522 730,852 745,469 255 - EMS 01-255-50101 EMS Expenses Salaries - Part Time 24,493 50,000 51,000 52,020 255 - EMS 01-255-50103 EMS Expenses Merits 0 35,337 83,580 0 255 - EMS 01-255-50130 EMS Expenses Salaries - Overtime 134,849 83,580 85,251 86,956 255 - EMS 01-255-50140 EMS Expenses Salaries - Longevity 7,574 7,607 7,759 7,914 255 - EMS 01-255-50145 EMS Expenses Salaries - Stipend 0 0 0 0 255 - EMS 01-255-50160 EMS Expenses Certification Pay 8,244 10,838 11,054 11,275 255 - EMS 01-255-50165 EMS Expenses Salaries - Cell Phone Stipend Chief & Captains 1,129 900 900 900 255 - EMS 01-255-51200 EMS Expenses Retirement 116,908 111,785 114,021 116,301 255 - EMS 01-255-51210 EMS Expenses Medical Insurance 65,569 91,140 92,963 94,822 255 - EMS 01-255-51215 EMS Expenses Dental Insurance 4,081 6,544 6,675 6,808 255 - EMS 01-255-51216 EMS Expenses Vision Insurance 524 631 644 656 255 - EMS 01-255-51218 EMS Expenses Life Insurance & Other 3,249 5,565 5,676 5,790 255 - EMS 01-255-52220 EMS Expenses Social Security Taxes 54,618 51,444 52,473 53,523 255 - EMS 01-255-52225 EMS Expenses Medicare Taxes 12,816 12,031 12,272 12,517 255 - EMS 01-255-52250 EMS Expenses Unemployment Taxes 238 2,520 2,570 2,622 255 - EMS 01-255-52260 EMS Expenses Workers Compensation 19,665 19,047 19,427 19,816 255 - EMS 01-255-52290 EMS Expenses Pre-employment Physicals/Testing 17.449% Increase for 3 additional staff (SAFER Grant). Pre-employment testing (drug screen, physical, etc.), Background & Credit Check, Annual Medical Assessments via contracted vendor, TCC Physical Ability Testing, Talexes Assessment 5,960 0 0 0 255 - EMS 01-255-60100 EMS Expenses Professional Outside Services No changes - Grant writing assistance, Leadership Training, Lab services (fire investigation, hazmat exposure, etc.) - Lab testing for Hazmat exposure or fire investigations - SAFER Grant assistance reduced by $750 - Removed-($3,000) Randy Cantrell Leadership Coaching added to Salary for DC Reclassification.12,170 1,750 1,785 1,821 255 - EMS 01-255-62000 EMS Expenses Collection Fees Ambulance Billing (Emergicon) - Fees related to EMS run revenues, Fees are directly impacted by revenue. 2,532 0 0 0 255 - EMS 01-255-62200 EMS Expenses Hazmat Disposal No changes - Medical waste pick up/disposal 240 240 245 250 255 - EMS 01-255-63450 EMS Expenses Radios Reduced 33.33% - Repair and replacement parts for portable and mobile radios (Battery, knobs, microphone, antenna) 2,250 1,500 1,530 1,561 255 - EMS 01-255-63551 EMS Expenses Schools & Training No changes - TCC Contracts - Continuing Education - State Certification - EMS Conferences - Leadership Training – Workshops - Beck: EMS World , Pinnacle , ESO WAVE - Tackett: EMS World Field Training - Teel: Careflite - Target solutions $2200 split for 1100 Replaces Medic Solutions/TCOLE training - SLAM Airway Course for department 4,205 9,205 9,389 9,577 255 - EMS 01-255-64000 EMS Expenses Electricity No changes - Annual Electric and Gas service cost (may fluctuate) 7,000 8,400 8,568 8,739 255 - EMS 01-255-64100 EMS Expenses Water No changes - Annual Water service cost (may fluctuate) 4,000 4,000 4,080 4,162 255 - EMS 01-255-64400 EMS Expenses Communications /Pagers/Mobiles No changes - iPad's, Data card's (TB18 - TB19 - TB20 - Medic 861a - Medic 861b) - Phone Accessories 6,000 4,510 4,600 4,692 255 - EMS 01-255-65200 EMS Expenses Building Maintenance No changes - Appliance, plumbing, HVAC, and flooring (cleaning / repair / replacement), bay doors, traffic control device, filters, light bulbs, annual testing for backflow and fire alarm, pest control, generator maintenance, cleaning supplies 3,000 3,000 3,060 3,121 255 - EMS 01-255-65300 EMS Expenses Vehicle Maintenance No changes - DEF, Oil Changes, Tires, preventive maintenance, major repair, inspection, registration 10,265 10,265 10,470 10,680 255 - EMS 01-255-65350 EMS Expenses Equipment Maintenance No changes - Expired warranty or service contract costs for LP15, power load stretcher, Covid decon equipment, Lucas device, stair chairs, etc. 10,919 12,919 13,177 13,441 255 - EMS 01-255-66250 EMS Expenses Emergency Management No changes - Annual repairs for the Emergency Warning Siren System (siren driver, battery replacement, COG dues, etc.), Annual Council of Government membership dues 4,582 4,582 4,674 4,767 255 - EMS 01-255-66500 EMS Expenses Dispatch - Denton County 25.89% Increase - Denton County Dispatch agreement 4,020 5,061 5,162 5,265 255 - EMS 01-255-68100 EMS Expenses Dues & Membership No changes - IAFC, NEMSMA, CLIA, Amazon, DSHS License renewals, CE program, and certifications, NCTTRAC, TC Rotary, National Paramedic Registry renewal and Certifications 2,286 3,406 3,474 3,544 255 - EMS 01-255-68190 EMS Expenses Flags & Repairs FY22 Moved to Facilities 0 0 0 0 255 - EMS 01-255-68200 EMS Expenses Travel & per diem No changes - Travel for conference (EMS World x 2, Pinnacle, ESO Wave) 4,326 5,326 5,433 5,541 255 - EMS 01-255-68600 EMS Expenses Meetings No changes - Food and miscellaneous items provided while hosting EMS meetings. 350 750 765 780 255 - EMS 01-255-68700 EMS Expenses Safety Programs Reduced 43.39% - Reevaluating current CPR and First Aid training programs, CPR mannequin repair/replacement, AHA CPR training materials, Stop the Bleed campaign materials 1,000 1,500 1,530 1,561 255 - EMS 01-255-70100 EMS Expenses Office Supplies No changes - Office supplies (pens, pencils, highlighters, dry erase boards, magnets, paper, labels, envelopes, etc.) 600 600 612 624 255 - EMS 01-255-70300 EMS Expenses Postage No changes - Postage (UPS, FedEx, USPS) 30 100 102 104 255 - EMS 01-255-70400 EMS Expenses Publications/Books/Subscriptions No changes - Various subscriptions (EMS World, JAMA, Physician's Desk Reference, etc.) 0 300 306 312 255 - EMS 01-255-71000 EMS Expenses Fuel No changes - Fuel cost for apparatus (activity dependent), Squad concept is proving beneficial, fuel costs may fluctuate due to inflation - Approx. 1,775 gallons/diesel, 2,500 gallons of gas (5% increase per year) 13,265 13,265 13,530 13,801 255 - EMS 01-255-72100 EMS Expenses Uniforms No changes - Replacement and repair of Class A, Class B, and Class C uniforms - TCEVA Volunteer shirts and winter coats - Turnover 2 Full time employees - 4 part time employees. 9,465 9,645 9,838 10,035 255 - EMS 01-255-72200 EMS Expenses Medical Control Increased 3% - Medical Control Physician, Continuing Education Contract, Narcan training 20,048 21,278 21,704 22,138 255 - EMS 01-255-72220 EMS Expenses Pharmacy Increased 3% - Pharmaceuticals 6,500 6,695 6,829 6,965 255 - EMS 01-255-72250 EMS Expenses Oxygen Increased 3% - Medical Oxygen is estimate $65 monthly lease fee + $125.00 monthly usage so = $2,300.00 moving to new contract $70 monthly lease fee , $161 bi-monthly usage new contract costs and addition of CPAP in protocols 2,000 2,060 2,101 2,143 255 - EMS 01-255-72300 EMS Expenses Chemicals/Safety Equipment/Protective Clothing New Line - 6 sets of PPE for FT personnel (estimated $3500 each) - Rebuilding PPE program to ensure FT firefighters have a secondary set of gear after an incident.0 20,000 20,400 20,808 255 - EMS 01-255-72500 EMS Expenses Disposable Supplies Increased 3% - Masks, syringes, tubing, etc.11,800 12,154 12,397 12,645112 255 - EMS 01-255-78400 EMS Expenses Small Equipment No changes - King Visions, Pulse Oximeter, Combi Carrier, Intubation Head, ventilator, etc.10,800 10,800 11,016 11,236 255 - EMS 01-255-79100 EMS Expenses Maintenance Supplies No changes - EMS cleaning supplies, toilet paper, coffee, cream, sugar, etc. 50 1,500 1,530 1,561 255 - EMS 01-255-79999 EMS Expenses Miscellaneous Expense No changes - Appreciation and promotional programs, rehab supplies for apparatus, water/Gatorade for events 2,000 2,000 2,040 2,081 255 - EMS 01-255-83700 EMS Expenses Capital Outlay 44,619 0 0 0 Total $1,376,748 $1,382,302 $1,457,464 $1,401,344 113 Fire Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 256 - Fire 01-256-50100 Fire Expenses Salaries - Regular 681,186 716,522 730,852 745,469 256 - Fire 01-256-50101 Fire Expenses Salaries - Part Time 24,493 50,000 51,000 52,020 256 - Fire 01-256-50103 Fire Expenses Merits 0 35,337 36,044 36,765 256 - Fire 01-256-50130 Fire Expenses Salaries - Overtime 134,845 83,580 85,252 86,957 256 - Fire 01-256-50140 Fire Expenses Salaries - Longevity 7,574 7,607 7,759 7,914 256 - Fire 01-256-50145 Fire Expenses Salaries - Stipend 0 0 0 0 256 - Fire 01-256-50160 Fire Expenses Certification Pay 8,244 10,838 11,055 11,276 256 - Fire 01-256-50165 Fire Expenses Salaries - Cell Phone Stipend 1,050 900 900 900 256 - Fire 01-256-51200 Fire Expenses Retirement 110,737 111,785 114,021 116,301 256 - Fire 01-256-51210 Fire Expenses Medical Insurance 65,561 91,140 92,963 94,822 256 - Fire 01-256-51215 Fire Expenses Dental Insurance 4,073 6,544 6,675 6,808 256 - Fire 01-256-51216 Fire Expenses Vision Insurance 517 631 644 656 256 - Fire 01-256-51218 Fire Expenses Life Insurance & Other 3,221 5,565 5,676 5,790 256 - Fire 01-256-52220 Fire Expenses Social Security Taxes 51,613 51,444 52,473 53,522 256 - Fire 01-256-52225 Fire Expenses Medicare Taxes 12,105 12,031 12,272 12,517 256 - Fire 01-256-52250 Fire Expenses Unemployment Taxes 234 2,520 2,570 2,622 256 - Fire 01-256-52260 Fire Expenses Workers Compensation 13,608 19,047 19,428 19,816 256 - Fire 01-256-52290 Fire Expenses Pre-employment Physicals/Testing Increase 17.44% for 3 additional personnel. Pre-employment testing (drug screen, physical, etc.) - Background & Credit Check - Annual Medical Assessments via contracted vendor - TCC Physical Ability Testing - Talexes Assessment 5,960 0 0 0 256 - Fire 01-256-53240 Fire Expenses Tuition Reimbursement No changes - TBD by employee reimbursement requests. All requests are sent to the Director of Human Resources. 8,290 0 0 0 256 - Fire 01-256-60100 Fire Expenses Professional Outside Services No changes - Grant writing assistance - Leadership Training - Lab services (fire investigation/hazmat exposure) 51,854 1,750 1,785 1,821 256 - Fire 01-256-60800 Fire Expenses Software & Support No changes - Annual Active911 fee, Knox Cloud, Lexipol subscription, Denton County Dispatch ILA, Emergency Reporting, Operative IQ License, Aladtec, ERS integration, etc.15,164 17,164 17,507 17,857 256 - Fire 01-256-61150 Fire Expenses Tax Administration Reduced 0.311% - Tax collection services for ESD 1.1,600 1,600 1,632 1,665 256 - Fire 01-256-63200 Fire Expenses Advertising Reduced 33.33% - Refocusing advertising efforts.0 1,000 1,020 1,040 256 - Fire 01-256-63250 Fire Expenses Printing Reduced 40% - Printing paper, toner, and ink for all printers. 300 300 306 312 256 - Fire 01-256-63551 Fire Expenses Schools & Training No changes - FDIC x 3 personnel, Austin Arson Conference x 3, East Texas Arson Conference x 3, North Texas Fire Marshal Conference, LEMIT, TCC Contracts - Continuing Education - State Certifications - Leadership Training - Workshops - Law Enforcement Training 9,900 19,900 20,298 20,704 256 - Fire 01-256-64000 Fire Expenses Electricity No changes - Annual Electric and Gas service cost (potential fluctuation) 7,000 8,400 8,568 8,739 256 - Fire 01-256-64100 Fire Expenses Water No changes - Annual Water service cost (potential fluctuation) 4,000 4,000 4,080 4,162 256 - Fire 01-256-64300 Fire Expenses Telephone 0 0 0 0 256 - Fire 01-256-64400 Fire Expenses Communications /Pagers/Mobiles No changes - Phone, iPad, Data card, and accessories 17,095 16,691 17,025 17,365 256 - Fire 01-256-65200 Fire Expenses Building Maintenance HVAC biannual PM, PM/repairs on plumbing, electrical, bay doors, traffic control device, filters, light bulbs, appliance repair, annual back flow testing, annual fire alarm testing, pest control, generator maintenance, carpet/tile annual cleaning, cleaning supplies 45,000 22,200 22,644 23,097 256 - Fire 01-256-65300 Fire Expenses Vehicle Maintenance No changes - Preventive maintenance, DEF, major repairs, annual fire pump testing, tires, oil changes, inspections, registration, etc. Watauga ILA rate schedule increase of 5.0886% per CPI (New ambulance and Engine under warranty). 28,800 40,800 41,616 42,448 256 - Fire 01-256-65350 Fire Expenses Equipment Maintenance No changes - Cascade system annual PM and quarterly air quality testing, annual hose testing, annual SCBA flow testing, annual testing and maintenance of extrication equipment, ladder testing, radio maintenance program and repair 10,715 18,715 19,089 19,471 256 - Fire 01-256-66250 Fire Expenses Emergency Management No changes - Council of Governments (COG) emergency management dues 1,000 1,000 1,020 1,040 256 - Fire 01-256-66500 Fire Expenses Dispatch - Denton County Increase 25.89% - Denton County dispatch fee increase split with town.4,020 5,061 5,162 5,265 256 - Fire 01-256-68100 Fire Expenses Dues & Membership No changes - NFPA subscription, Denton Co Fire Chiefs, NEFDA, TCFP, TCLEDDS, Tarrant Co Fire & Arson, Int'l Assoc. Arson Investigators, Nat'l Assoc. of Fire Investigators, TCFP training certifications/exams, IAFC, Texas Fire Chiefs, Amazon, TCFP Training, Texas Fire Marshal Awards, ILAs 20,153 20,337 20,744 21,159 256 - Fire 01-256-68190 Fire Expenses Flags & Repairs FY22 Moved to Facilities 0 0 0 0 256 - Fire 01-256-68200 Fire Expenses Travel & per diem No changes - FDIC x3, ERS Training, Wave, Fire Rescue International x2, Texas Chief's Workshop, East Texas Arson x3, Austin Arson x3, NFA Meal Plan, Public Educator 14,994 14,510 14,800 15,096 256 - Fire 01-256-70100 Fire Expenses Office Supplies No changes - Office supplies (general supplies, pens, pencils, highlighters, dry erase boards, magnets, construction paper, etc.) 500 500 510 520 256 - Fire 01-256-70200 Fire Expenses Printer Supplies Increase 14.28% - Toner for large HP Printer (admin office)1,600 1,600 1,632 1,665 256 - Fire 01-256-70300 Fire Expenses Postage No change - Postage (UPS, FedEx, USPS) 100 100 102 104 256 - Fire 01-256-70400 Fire Expenses Publications/Books/Subscriptions No changes - Professional magazines, Map books, station maps, testing materials, etc. 350 350 357 364 256 - Fire 01-256-71000 Fire Expenses Fuel Increase 0.08% - Fuel cost for apparatus (activity and price dependent) Approx. 2,820 gallons/diesel, 750 gallons of gas (5% increase per year) 12,215 12,225 12,470 12,719 256 - Fire 01-256-72100 Fire Expenses Uniforms No changes - Replacement and repair (Class A, Class B, Class C). Includes breast cancer awareness t- shirts. Turnover 2 Full time employees - 4 part time employees. 9,645 9,645 9,838 10,035114 256 - Fire 01-256-72300 Fire Expenses Chemicals/Safety Equipment/Protective Clothing Increase 44.4% - Improve PPE program with 2nd set for FT employees. Annual PPE testing and repair, PPE and mask replacement. Potential for 3 additional personnel with grant approval. 1 additional firefighter if grant is not approved.15,000 40,000 40,800 41,616 256 - Fire 01-256-72500 Fire Expenses Disposable Supplies 109 0 0 0 256 - Fire 01-256-78400 Fire Expenses Small Equipment No changes - Hose replacement plan, hand tool replacement, arson investigation respirators/tools/lights 4,950 4,950 5,049 5,150 256 - Fire 01-256-78600 Fire Expenses Hardware No changes - Unplanned hardware replacement 2,431 4,458 4,547 4,638 256 - Fire 01-256-79100 Fire Expenses Maintenance Supplies No changes - Cleaning materials - Firefighting Foam 1,500 1,500 1,530 1,561 256 - Fire 01-256-79999 Fire Expenses Miscellaneous Expense No changes - Absorbent, water, Gatorade for events and rehab, misc. hardware, saw blades, drill bits, etc.4,000 4,000 4,080 4,162 256 - Fire 01-256-83700 Fire Expenses Capital Outlay Extrication tools: MUD will pay for these - 2015 Pierce 105 Ft. Ladder Truck due to replace in 2030 - 2011 Ford F550 Brush Truck - 2011 Ford F150 Utility truck used for taking to classes transporting equipment and used by TCEVA Fire Rehab team - 2007 Pierce Engine 0 0 0 0 256 - Fire 01-256-87100 Fire Expenses Programs & Special Projects No changes - Pub Ed initiatives. Open house, Halloween glow necklaces, Fire Prevention Month handouts, Citizens Fire Academy, Junior Fire Academy, Cricut Explor Air 2 supplies, awards/coins/logo artwork/branding, Blitz Smoke Detector program 11,818 16,931 17,270 17,615 Total $1,429,124 $1,495,178 $1,525,063 $1,555,546 115 Streets Department Proposal Account String Departments NameType Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 360 - Streets (Fund 01)01-360-50100 Streets Expenses Salaries - Regular 44,968 84,377 86,065 87,786 360 - Streets (Fund 01)01-360-50103 Streets Expenses Merits 0 4,286 0 0 360 - Streets (Fund 01)01-360-50130 Streets Expenses Salaries - Overtime 2,712 2,000 2,040 2,081 360 - Streets (Fund 01)01-360-50140 Streets Expenses Salaries - Longevity 293 804 820 837 360 - Streets (Fund 01)01-360-50145 Streets Expenses Salaries - Stipend 0 0 0 0 360 - Streets (Fund 01)01-360-50160 Streets Expenses Certification Pay 0 0 0 0 360 - Streets (Fund 01)01-360-50165 Streets Expenses Salaries - Cell Phone Stipend 540 540 540 540 360 - Streets (Fund 01)01-360-51200 Streets Expenses Retirement 5,750 11,736 11,971 12,210 360 - Streets (Fund 01)01-360-51210 Streets Expenses Medical Insurance 177 8,765 8,940 9,119 360 - Streets (Fund 01)01-360-51215 Streets Expenses Dental Insurance 392 1,418 1,446 1,475 360 - Streets (Fund 01)01-360-51216 Streets Expenses Vision Insurance 51 126 129 132 360 - Streets (Fund 01)01-360-51218 Streets Expenses Life Insurance & Other 237 622 634 647 360 - Streets (Fund 01)01-360-52220 Streets Expenses Social Security Taxes 2,704 5,439 5,547 5,658 360 - Streets (Fund 01)01-360-52225 Streets Expenses Medicare Taxes 632 1,272 1,297 1,323 360 - Streets (Fund 01)01-360-52250 Streets Expenses Unemployment Taxes 60 403 411 419 360 - Streets (Fund 01)01-360-52260 Streets Expenses Workers Compensation 1,482 3,787 3,862 3,940 360 - Streets (Fund 01)01-360-52290 Streets Expenses Pre-employment Physicals/Testing 0 0 0 0 360 - Streets (Fund 01)01-360-63551 Streets Expenses Schools & Training Continuing Education $150 x 2 - Equipment/Service Training $150 x 2.150 750 765 780 360 - Streets (Fund 01)01-360-64000 Streets Expenses Electricity 12,400 a month x 12 months x 5% increase 152,690 176,000 179,520 183,110 360 - Streets (Fund 01)01-360-64100 Streets Expenses Water 1,408 1,400 1,428 1,457 360 - Streets (Fund 01)01-360-64400 Streets Expenses Communications /Pagers/Mobiles 1,158 1,750 1,785 1,821 360 - Streets (Fund 01)01-360-65100 Streets Expenses Property Maintenance 0 0 0 0 360 - Streets (Fund 01)01-360-65200 Streets Expenses Building Maintenance 5,348 400 0 0 360 - Streets (Fund 01)01-360-65300 Streets Expenses Vehicle Maintenance Aging vehicles, tires, oil changes, and registration fees.378 1,000 1,020 1,040 360 - Streets (Fund 01)01-360-65350 Streets Expenses Equipment Maintenance Aging equipment, maintenance, and service fees - New tires for utility trailers as needed - Misc. repairs to generator 1,084 2,500 2,550 2,601 360 - Streets (Fund 01)01-360-65500 Streets Expenses Street Maintenance Misc street and sidewalk/curb repairs.1,606 2,500 2,550 2,601 360 - Streets (Fund 01)01-360-65510 Streets Expenses Signs & Markings 0 0 0 0 360 - Streets (Fund 01)01-360-68100 Streets Expenses Dues & Membership 186 120 122 125 360 - Streets (Fund 01)01-360-68200 Streets Expenses Travel & per diem Storm water classes, and other travel expenses - Travel reimbursement $150 x 2 300 300 306 312 360 - Streets (Fund 01)01-360-68600 Streets Expenses Meetings Material for neighborhood meetings before CIP construction, door hangers 150 150 153 156 360 - Streets (Fund 01)01-360-70100 Streets Expenses Office Supplies Office Supplies 250 250 255 260 360 - Streets (Fund 01)01-360-70300 Streets Expenses Postage Mailers for capital projects 32 100 102 104 360 - Streets (Fund 01)01-360-72100 Streets Expenses Uniforms 5 pants x 2 , 5 shirts x 2 , 1 pr boots x 2, Field jackets, and Winter/ cold weather gear 1,200 1,200 1,224 1,248 360 - Streets (Fund 01)01-360-78200 Streets Expenses Small Tools Shovels, picks, sledge hammers, etc.,0 200 204 208 Total $225,938 $314,195 $315,686 $321,990 116 Parks Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 400 - Parks 01-400-50100 Parks Expenses Salaries - Regular 607,944 634,187 646,871 659,808 400 - Parks 01-400-50101 Parks Expenses Salaries - Part Time 16,762 18,824 19,200 19,584 400 - Parks 01-400-50103 Parks Expenses Merits 0 32,939 0 0 400 - Parks 01-400-50130 Parks Expenses Salaries - Overtime Misc completion of various projects and Town event support 18,454 15,000 15,300 15,606 400 - Parks 01-400-50140 Parks Expenses Salaries - Longevity 7,654 8,383 8,550 8,721 400 - Parks 01-400-50145 Parks Expenses Salaries - Stipend 0 0 0 0 400 - Parks 01-400-50160 Parks Expenses Certification Pay 1,100 1,200 1,224 1,248 400 - Parks 01-400-50165 Parks Expenses Salaries - Cell Phone Stipend 525 900 900 900 400 - Parks 01-400-51200 Parks Expenses Retirement 82,088 87,779 89,535 91,325 400 - Parks 01-400-51210 Parks Expenses Medical Insurance 75,047 110,269 112,474 114,724 400 - Parks 01-400-51215 Parks Expenses Dental Insurance 4,576 7,728 7,883 8,040 400 - Parks 01-400-51216 Parks Expenses Vision Insurance 699 878 896 913 400 - Parks 01-400-51218 Parks Expenses Life Insurance & Other 3,396 4,648 4,741 4,836 400 - Parks 01-400-52220 Parks Expenses Social Security Taxes 39,035 42,052 42,893 43,751 400 - Parks 01-400-52225 Parks Expenses Medicare Taxes 9,129 9,835 10,032 10,232 400 - Parks 01-400-52250 Parks Expenses Unemployment Taxes 286 3,654 3,727 3,802 400 - Parks 01-400-52260 Parks Expenses Workers Compensation 13,633 13,447 13,716 13,990 400 - Parks 01-400-52290 Parks Expenses Pre-employment Physicals/Testing 223 150 153 156 400 - Parks 01-400-63200 Parks Expenses Advertising Employee ads in Star Telegram: may include other medias 436 500 510 520 400 - Parks 01-400-63551 Parks Expenses Schools & Training Athletic Maintenance Forum - Athletics Crew leader & Maintenance worker - Back flow Certification Course and exam - CPSI (Certified Playground Inspector) course, study materials and exam - General Local staff resource classes (FY23 Parks Staff) - Licensed Irrigator CEUs - Pesticide Applicator CEU's - TCC Certification Course (3 Semester average) - Nat'l Recreation Parks Assoc. registration P & R Director 3,980 3,980 4,060 4,141 400 - Parks 01-400-64000 Parks Expenses Electricity 010 Medians (10% increase in FY19, 5% in out years) - 011 Trails and Open Space (10% increase in FY19, 5% in out years) - 004 Freedom Dog Park (10% increase in FY19, 5% in out years) - 003 Harmony Park (10% increase in FY19, 5% in out years) - 005 Lakeview (10% increase in FY19, 5% in out years) - 002 Independence Park (10% increase in FY19, 5% in out years)53,301 52,000 53,040 54,101 400 - Parks 01-400-64100 Parks Expenses Water 002 Independence Park East & West (Est 20% increase in FY 19, 5% in out years) - 004 Freedom park (Est 20% increase in FY 19, 5% in out years) - 005 Lakeview Park (Est 20% increase in FY 19, 5% in out years) - 003 Harmony Park (Est 20% increase in FY 19, 5% in out years) - 010 Medians (Est 20% increase in FY 19, 5% in out years) - Well water for Medians is included in this line 180,000 200,000 204,000 208,080 400 - Parks 01-400-64400 Parks Expenses Communications /Pagers/Mobiles Parks staff cell phones 5,689 8,634 8,807 8,983 400 - Parks 01-400-65100 Parks Expenses Property Maintenance INDEPENDENCE PARK – 002 = $54,000 Herbicides, Pesticides and Fertilizer, Irrigation Repairs and Modifications, Sports Field Maintenance – Clay, brick, bases and accessories, drying agent, field prep tools and top dressing materials Playground Mulch Misc infrastructure repairs and replacements HARMONY PARK - 003 = $47,000 Herbicides, Pesticides and Fertilizer, Irrigation Repairs and Modifications, Sports Field Maintenance - Soccer field supplies, field paint and top dressing materials, Playground Mulch, Misc infrastructure repairs and replacements FREEDOM PARK - 004 = $17,000 Herbicides, Pesticides & Fertilizer, Irrigation Repairs and Modifications, Playground Mulch Topdressing materials, Misc infrastructure repairs & replacements, Doggie waste & trash bags LAKEVIEW PARK - 005 = $9,000 Herbicides, Pesticides and Fertilizer Irrigation Repairs and Modifications, Sports Field Maintenance Top dressing materials, Misc infrastructure repairs and replacements MEDIAN/COMMON AREAS - 010 = $70,000 Herbicides, Pesticides and Fertilizer, Irrigation Repairs and Modifications, Mulch, Soil and Season color changes, Misc plant replacements and Lift rental for roundabout Christmas tree installation TRAILS AND OPEN SPACES – 011 = $15,150 Pond Maintenance Pump Maintenance Tree Cleanup along trails and passive areas Misc infrastructure repairs and replacements 200,070 212,150 216,393 220,721 400 - Parks 01-400-65200 Parks Expenses Building Maintenance Miscellaneous Infrastructure for Maintenance Barn 1,900 5,000 5,100 5,202 400 - Parks 01-400-65300 Parks Expenses Vehicle Maintenance Oil changes, State Inspections and Registrations for 10 parks vehicles - Misc repairs to fleet vehicles and trailers 8,500 11,915 12,153 12,396 400 - Parks 01-400-65350 Parks Expenses Equipment Maintenance Major and minor repairs to all various size engine equipment and Trailer Replacement 7,008 15,000 15,300 15,606 400 - Parks 01-400-67000 Parks Expenses Independent Labor Brush mowing maintenance along the North Linear Trail services - Brush mowing maintenance for the lot at the end of Trophy Club Dr - Brush mowing maintenance for the 114 Berms (includes line trimming between road and wall and wall and private property) - Mowing/landscape services for various Town common areas including the Highlands 80,000 110,000 112,200 114,444 400 - Parks 01-400-67210 Parks Expenses Storage Rental 0 0 0 0 400 - Parks 01-400-67350 Parks Expenses Portable Toilets Lakeview Park – Weekly maintenance on one porta pot for 9 months with dolly fees and three delivery fees Freedom Dog Park – Weekly maintenance on one porta pot for 12 months 3,000 4,160 4,243 4,328 400 - Parks 01-400-68100 Parks Expenses Dues & Membership TRAPS Parks staff, NRPA - Parks & Rec Director TXSTMA SWPRTI 408 1,475 1,505 1,535 400 - Parks 01-400-68200 Parks Expenses Travel & per diem Parks Superintendent - TRAPS Regional Conf (lunch) - SWPRTI – P & R Director & 2 Staff (Hotel) - Athletic Maintenance Forum (lunch only) - Irrigation, Backflow & Applicator CEUs - Nat'l Recreation Park Assoc Annual Conf - P & R Director 4,629 2,586 2,638 2,690 400 - Parks 01-400-68600 Parks Expenses Meetings Small organizational meetings that benefit the community (associations & volunteers) - Quarterly Staff meetings 703 750 765 780 400 - Parks 01-400-69100 Parks Expenses Tree City Tree Maintenance, replacements and removals 9,700 10,000 10,200 10,404 400 - Parks 01-400-70100 Parks Expenses Office Supplies General office supplies for the Parks Superintendent and Parks shop 569 500 510 520 400 - Parks 01-400-70300 Parks Expenses Postage Misc Postage 68 25 26 26 400 - Parks 01-400-70400 Parks Expenses Publications/Books/Subscriptions Materials purchased for staff education – books, magazines and digital videos 648 700 714 728 400 - Parks 01-400-71000 Parks Expenses Fuel 2,600 gals of diesel @ $3.60, 5% increase per year, Four Vehicles, One Tractor, Various Toro Workman - 3,750 gals of gas @ $2.75, 5% increase per year, Six Vehicles & Various Small Equipment 20,204 19,776 20,172 20,575 400 - Parks 01-400-72100 Parks Expenses Uniforms 11 F/T emp (7 shirts, 5 jeans, 1 pair work boots, & 5 caps ea) - 1 P/T emp (3 shirts, 3 jeans, 1 pair work books, & 3 caps ea) - Parks Superintendent (shirts; 3 jeans, & 1 pair boots ea) - 13 parks emp (Bad Weather/Winter Gear purchased on rotation ea)6,475 8,340 8,507 8,677 400 - Parks 01-400-78200 Parks Expenses Small Tools Hand held equipment for landscaping and maintenance (shovels, rakes, shop tools & power tools) - Rotational replacements (small engine equipment, sprayers, irrigation tools) - Trailer 3,976 13,000 13,260 13,525 400 - Parks 01-400-78300 Parks Expenses Safety Equipment General safety gear for 13 employees (gloves, ear plugs, repellent, sun screen and first aid kits. Respirators, Safety Vests - “PARKS DEPT” Bottled Water. Powdered Gatorade for Parks staff 4,323 4,220 4,304 4,390 400 - Parks 01-400-78500 Parks Expenses Furniture/Equipment<$5,000 Shop office furniture 0 3,500 0 0 400 - Parks 01-400-79999 Parks Expenses Miscellaneous Expense 289 0 0 0 400 - Parks 01-400-83200 Parks Expenses Vehicles 0 0 0 0 400 - Parks 01-400-83650 Parks Expenses Capital Replacement 0 0 0 0 400 - Parks 01-400-83700 Parks Expenses Capital Outlay 0 0 0 0 Total $1,476,427 $1,680,084 $1,676,499 $1,710,008 117 Recreation Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 450 - Recreation 01-450-50100 Recreation Expenses Salaries - Regular 199,894 257,539 262,690 267,944 450 - Recreation 01-450-50101 Recreation Expenses Salaries - Part Time 5,000 0 0 0 450 - Recreation 01-450-50102 Recreation Expenses Salaries - Seasonal 185,000 220,000 224,400 228,888 450 - Recreation 01-450-50103 Recreation Expenses Merits 0 12,991 13,251 13,516 450 - Recreation 01-450-50130 Recreation Expenses Salaries - Overtime 337 0 0 0 450 - Recreation 01-450-50140 Recreation Expenses Salaries - Longevity 1,011 1,568 1,599 1,631 450 - Recreation 01-450-50145 Recreation Expenses Salaries - Stipend 0 0 0 0 450 - Recreation 01-450-50160 Recreation Expenses Certification Pay 1,926 1,590 1,622 1,654 450 - Recreation 01-450-50165 Recreation Expenses Salaries - Cell Phone Stipend 990 2,385 1,485 1,485 450 - Recreation 01-450-51200 Recreation Expenses Retirement 26,213 35,091 35,793 36,509 450 - Recreation 01-450-51210 Recreation Expenses Medical Insurance 21,508 46,822 47,758 48,714 450 - Recreation 01-450-51215 Recreation Expenses Dental Insurance 1,335 3,187 3,251 3,316 450 - Recreation 01-450-51216 Recreation Expenses Vision Insurance 176 301 307 313 450 - Recreation 01-450-51218 Recreation Expenses Life Insurance & Other 998 1,903 1,941 1,980 450 - Recreation 01-450-52220 Recreation Expenses Social Security Taxes 26,207 28,743 29,318 29,904 450 - Recreation 01-450-52225 Recreation Expenses Medicare Taxes 3,790 6,722 6,856 6,994 450 - Recreation 01-450-52250 Recreation Expenses Unemployment Taxes 673 2,321 2,367 2,415 450 - Recreation 01-450-52260 Recreation Expenses Workers Compensation 5,410 4,465 4,554 4,645 450 - Recreation 01-450-52290 Recreation Expenses Pre-employment Physicals/Testing 3,711 0 0 0 450 - Recreation 01-450-60100 Recreation Expenses Professional Outside Services Kickball T-Shirts & Bocce Ball plaques 0 2,750 2,805 2,861 450 - Recreation 01-450-60800 Recreation Expenses Software & Support ePACT Emergency Network for Summer Camp | When I Work for seasonal staff scheduling | Quickscore for kickball 3,879 1,500 1,530 1,561 450 - Recreation 01-450-62300 Recreation Expenses Health Inspections Health inspections for pool facility & concessions 0 500 510 520 450 - Recreation 01-450-63200 Recreation Expenses Advertising Various job postings (including seasonal staff) on TRAPS and NRPA websites 1,258 325 332 338 450 - Recreation 01-450-63250 Recreation Expenses Printing Recreation Publications | Business cards for P & R Director, Rec Superintendent, and Aquatics & Rec Coordinator 155 1,200 1,224 1,248 450 - Recreation 01-450-63551 Recreation Expenses Schools & Training TRAPS Regional and State Conference | CPO certification for (1) staff member | AFO certification | CPRP Certification | Various Certifications for Seasonal Staff and F/T Staff | World Waterparks Convention | NRPA Membership and Leadership Course 3,533 4,210 4,294 4,380 450 - Recreation 01-450-63800 Recreation Expenses Service Charges & Fees Credit card processing fees 4,000 10,800 11,016 11,236 450 - Recreation 01-450-64000 Recreation Expenses Electricity Electricity Usage- 10% increase a year, 5% in out years 18,228 25,065 25,566 26,078 450 - Recreation 01-450-64100 Recreation Expenses Water Pool Water Use ?% increase in price expected in FY23 21,940 30,000 30,600 31,212 450 - Recreation 01-450-64300 Recreation Expenses Telephone 0 0 0 0 450 - Recreation 01-450-64400 Recreation Expenses Communications /Pagers/Mobiles Cell Phone Stipend - Recreation Coordinator - P&R Director (50% Split with 01-400-64400) - Recreation Superintendent - (01-450-64400-102) - Pool 1 - (01-450-64400-102) - Pool 2 - (01-450-64400-102) - Day Camp 1 - (01-450-64400-115) - Day Camp 2 - (01-450-64400-115) - WiFi HotSpot - Day Camp - (01-450-64400-115) - Phone Accessories 9,541 7,000 7,140 7,283 450 - Recreation 01-450-65000 Recreation Expenses Insurance 0 0 0 0 450 - Recreation 01-450-65100 Recreation Expenses Property Maintenance * Additional equipment on hand: 2 chlorine probes, 2 acid probes, 2 pool pumps, 1 booster pump (can be replaced in house), 2 solenoids for pulsar feeders.| Repair Autofill system for competition and kiddie pool | Tighten all canopies | Kiddie Pool Zero Depth stain repair | Annual UV Servicing | Locate and repair leaks in the competition pool and splash pad | Plainest pool water test kit.19,483 27,000 27,540 28,091 450 - Recreation 01-450-67100 Recreation Expenses Equipment Rental/Lease * Summer Adventure Camp Field Trips Bus Reservations. The Summer Adventure Camp will take two field trips per week for 10 weeks - Project 115 15,300 17,000 17,340 17,687 450 - Recreation 01-450-67210 Recreation Expenses Storage Rental * Storage Unit Rentals 6,000 12,000 12,240 12,485 450 - Recreation 01-450-68100 Recreation Expenses Dues & Membership DFW Director's Association Membership Fee for Parks & Recreation Director. (TRAPS) membership. Sams Club membership for Recreation Superintendent and Recreation Specialist. Swim Team Regional and State dues. TAAF dues.280 7,500 7,650 7,803 450 - Recreation 01-450-68200 Recreation Expenses Travel & per diem * Three nights at a Regional TAAF State Meet for Head Swim Coach and two Assistant Coaches. Meals per diem for 3 days for Head Swim Coach and two Assistant Coaches. Mileage reimbursement for travel to Corpus Christi. Parks and Recreation Director NRPA Conference 1,500 1,650 1,683 1,717 450 - Recreation 01-450-68600 Recreation Expenses Meetings * Offsite meetings with volunteer organizations/ Associations, residents, Park Board snacks for outgoing and new members, Community decorating judges refreshments; Summer Adventure Camp: Seasonal Staff Orientation and pre- camp training – project 115; Pre and Post Season as well as in-service training for pool staff – project 102.197 500 510 520 450 - Recreation 01-450-68750 Recreation Expenses Field Trips * Summer Adventure Camp Field Trips. The Summer Adventure Camp will take two field trip per week for 10 weeks - project 115.15,000 15,000 15,300 15,606 450 - Recreation 01-450-70100 Recreation Expenses Office Supplies *Trophy Club Embroidered Clothing: Director of Parks and Recreation - Recreation Superintendent - Aquatics & Recreation Coordinator - Recreation and Event Coordinator - Office Supplies - supply requirements for swim lessons, swim team, and lifeguard staff; ID Cards for CIVIC; Name plates for Park Board Meetings 2,509 1,500 1,530 1,561 450 - Recreation 01-450-70300 Recreation Expenses Postage * Postage for Recreation Tri-Fold.135 1,000 1,020 1,040 450 - Recreation 01-450-70400 Recreation Expenses Publications/Books/Subscriptions * Staff resource materials, literature and promotions 218 200 204 208 450 - Recreation 01-450-71000 Recreation Expenses Fuel Fuel for Rec Truck #4009 and small misc. equipment at the pool.682 1,719 1,753 1,788 450 - Recreation 01-450-72100 Recreation Expenses Uniforms * Summer Adventure Camp Uniforms (project 115): 30 Camp Staff Shirts - Camp Staff Tank Tops - 150 Children Camp Shirts - Youth Camp Shirts - Swim Team: 250 shirts x 12 part of registration fee 250 swim caps x 3 part of registration fee State team and parent shirts, reimbursed by parents; Pool Staff (project 102): 30 Shorts - 15 Polos - 80 Shirts - 35 hats - hip packs - whistles and lanyards 9,500 9,750 9,945 10,144 450 - Recreation 01-450-72300 Recreation Expenses Chemicals/Safety Equipment/Protective Clothing* Project 102 Chlorine and water treatment products - BLANKET PO REQUIRED 17,500 27,000 27,540 28,091 450 - Recreation 01-450-72600 Recreation Expenses Concessions Project 102 Concession Supplies offset by revenue.9,218 9,500 9,690 9,884 450 - Recreation 01-450-72700 Recreation Expenses Program Supplies * Project 115 Summer Adventure Camp (10 weeks): To purchase and replace gym games, gym mats, board games, crafts, water, sports equipment, coolers, pens, markers, scissors, printer paper, printer ink, card stock to complete paperwork/craft set up, etc. as needed on a yearly basis. Project 115 Summer Adventure Camp (10 weeks): First Aid Supplies (Band-Aids, gloves, ice packs, gauze, etc. ). Project 105 Swim Team: Pool supplies relating to swim meets and practice/normal program supplies Swim Team Awards - Swim Lesson supplies.4,068 5,000 5,100 5,202 450 - Recreation 01-450-76950 Recreation Expenses Community Events * Dive in Movie and movie license - Three movies for summer.4,355 1,200 1,224 1,248 450 - Recreation 01-450-78300 Recreation Expenses Safety Equipment Project 102 Rescue tubes, rescue masks, Project 102 Medtronic AED w/ Adult and Child Pads and Battery.1,232 4,000 4,080 4,162 450 - Recreation 01-450-78400 Recreation Expenses Small Equipment 48 0 0 0 450 - Recreation 01-450-78500 Recreation Expenses Furniture/Equipment<$5,000 * Project 102 Pool: replace/restrap chairs, tables, and umbrellas/spray pad. Recreation General: coffin coolers, folding chairs, Event tables, pop-up tents, sand bags for tent legs, event related hardware and tools. Project 115 - Summer Adventure Camp storage containers and bins for games and crafts. Staff will replace every other year as needed.838 5,200 5,304 5,410 450 - Recreation 01-450-78600 Recreation Expenses Hardware * Ribbon, ink, membership cards and miscellaneous replacement items for all registration equipment - Project 102 527 2,000 2,040 2,081 450 - Recreation 01-450-79100 Recreation Expenses Maintenance Supplies * Project 115 - Summer Adventure Camp: Cleaning supplies Project 102 - Paper products and maintenance supplies for pool facility.495 2,000 2,040 2,081 450 - Recreation 01-450-79999 Recreation Expenses Miscellaneous Expense Miscellaneous Expense. Pool incidentals (project 102) Summer Adventure Camp Incidentals (project 115).29 300 306 312 Total $655,827 $859,997 $876,250 $893,745 118 Community Events Department Proposal Account String Departments NameType Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 460 - Community Events 01-460-63200 Community Events Expenses Advertising Christmas in the Park (Proj 202) - Easter (Proj 204) - PetFest (Proj 205) - Back to Nature/Arbor Day (Proj 207) - Community Night (Proj 212) - Karaoke Day at the Pool (Proj 102) - Various Community Event Banners (2 sided) - Purchased new banners in 2019 w/the capability to change date/time for following year ($600.00) - Dept will replace signs completely every 3rd year ($350 ea = $3,500.00) Letters to Santa - Christmas in the Park - Back To Nature - EGGstravaganza - (*Age Group 0-3 - *Age Group 4-5 - *Age Group 6-7 - *Age Group 8-10) - Pet Fest - Community Night - Taste of Trophy Club $1,000 for Banners - Memorial Day and Veterans Day Banners - $600 981 1,300 1,326 1,353 460 - Community Events 01-460-63250 Community Events Expenses Printing Promotional flyers for special events and activities throughout the year.0 612 624 637 460 - Community Events 01-460-67300 Community Events Expenses Event Rentals Christmas in the Park $10,675 - Tent $3,500. DJ - $550, Heaters $3,000 - Touch A Truck $550 add budget - porta potty rental - Taste of Trophy Club - $24,000 Face painter, balloon artist, porta potties, stage, band, inflatables - Memorial Day - $500 Entertainment - Veterans Day - $500 Bag Piper, Entertainment, etc. - Run 4 Kindness - $6,000 for cost of, race timing, DJ - Daddy Daughter Dance - $5,000 DJ, Light Set up, Photographer, - Project 102 Karaoke Day at the Pool 2 Days: DJ at $427.50 per day/$855.00 total - Project 202 - Christmas in the Park Event Rentals: 40x120 Event Tent ($3,000), Santa ($500), Entertainment ($1,625), Photo Booth ($950), (2) Porta Potty/(1) Hand Washing Station ($550) - Project 205 – Pet Fest Event Rentals: DJ ($425), (2) Face Painters ($400), (1) Balloon Artist ($350), Photo Booth ($950), (2) Porta Potty/(1) Hand Washing Station ($550) - Project 212 – Community Night Event Rentals: Movie Screen ($800), Movie License ($400), Inflatables ($4,000), Face Painter/Balloon Artis - Project 213 – Back to Nature Event Rentals: (3) Face Painters ($975), Wildlife Entertainers ($2,912), Rock Climbing Wall ($600), (2) Porta Potty/(1) Hand Washing Station ($550) - Project 206 - July 4th Fireworks (Moved from HOT FY22 -fireworks are specifically restricted from HOT funds use)25,000 40,000 40,800 41,616 460 - Community Events 01-460-72700 Community Events Expenses Program Supplies Gingerbread House Decorating $2,400 - Now have 2 sessions with 100 spots. Gingerbread Houses (120 x $15 = $1,800). Refreshments ($400) Table Supplies ($200) - Christmas in the Park $5,000 - Coffee, Cider, Hot Chocolate food truck. More Giveaways - Taste of Trophy Club $3,000 - giveaways, water, games - Touch A Truck - $600 - giveaways, water - Memorial Day - $750 printing programs, waters, flags - Veterans Day - $750 printing programs, waters, flags - Run 4 Kindness - $5,000 for powder, promotion, shirts and swag items, inflatable arches, heaters - Daddy Daughter Dance - $3,000 Dinner (offset by revenue), decorations - EGGstravaganza - $6,000 more easter eggs (20,000), giveaways - Letters to Santa Supplies: Stationary, envelopes and stamps ($250) - Memorial Day Supplies: Water ($100) - Project 202 – Christmas in the Park Supplies: Funnel Cakes ($1,300), Coffee/Hot Cider ($200), Craft/Giveaway Supplies ($500) - Project 204 – EGGstravaganza Supplies: Pre-filled Easter Eggs ($2,800), Prizes ($150), Water ($150) - Project 205 – Pet Fest Supplies: Refreshments ($600), Water ($100), Promotional Items ($500) - Project 213 – Back to Nature Supplies: Arbor Day Tree ($300), Ice/Water ($100), Refreshments ($1,200), Meal Tickets ($75) - Project 212 – Community Night Supplies: Refreshments ($1,200), Water ($100) Movie ($30), Meal Tickets ($75)11,675 15,000 15,300 15,606 460 - Community Events 01-460-79999 Community Events Expenses Miscellaneous Expense 13,832 0 0 0 Total $51,488 $56,912 $58,050 $59,212 119 Community Development Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 522 - Community Development 01-522-50100 Community Development Expenses Salaries - Regular 249,659 240,519 245,329 250,236 522 - Community Development 01-522-50103 Community Development Expenses Merits 0 11,485 0 0 522 - Community Development 01-522-50130 Community Development Expenses Salaries - Overtime 0 5,000 5,100 5,202 522 - Community Development 01-522-50140 Community Development Expenses Salaries - Longevity 963 1,031 1,052 1,073 522 - Community Development 01-522-50145 Community Development Expenses Salaries - Stipend 0 0 0 0 522 - Community Development 01-522-50160 Community Development Expenses Certification Pay 1,300 1,500 1,530 1,561 522 - Community Development 01-522-50165 Community Development Expenses Salaries - Cell Phone Stipend Director & Code Enforcement Officer 1,650 1,350 1,800 1,800 522 - Community Development 01-522-51200 Community Development Expenses Retirement 32,500 31,523 32,153 32,797 522 - Community Development 01-522-51210 Community Development Expenses Medical Insurance 17,882 18,173 18,536 18,907 522 - Community Development 01-522-51215 Community Development Expenses Dental Insurance 1,584 1,937 1,976 2,015 522 - Community Development 01-522-51216 Community Development Expenses Vision Insurance 262 223 227 231 522 - Community Development 01-522-51218 Community Development Expenses Life Insurance & Other 1,325 1,672 1,705 1,739 522 - Community Development 01-522-52220 Community Development Expenses Social Security Taxes 15,148 14,631 14,924 15,222 522 - Community Development 01-522-52225 Community Development Expenses Medicare Taxes 3,543 3,422 3,490 3,560 522 - Community Development 01-522-52250 Community Development Expenses Unemployment Taxes 217 882 900 918 522 - Community Development 01-522-52260 Community Development Expenses Workers Compensation 3,774 2,032 2,073 2,114 522 - Community Development 01-522-52290 Community Development Expenses Pre-employment Physicals/Testing 60 0 0 0 522 - Community Development 01-522-60100 Community Development Expenses Professional Outside Services H-E Consulting, Third- party planner.0 42,000 42,840 43,697 522 - Community Development 01-522-60500 Community Development Expenses Engineering Professional Engineer Consulting Service, TnP Civil engineering. Budget reduced- based on remaining commercial lots available.75,000 42,000 42,840 43,697 522 - Community Development 01-522-60600 Community Development Expenses Plan Review Services Bureau Veritas- Commercial and Residential plan reviews. Budget reduced, majority of plan reviews are done by staff.7,500 4,000 4,080 4,162 522 - Community Development 01-522-61100 Community Development Expenses Appraisal 0 0 0 0 522 - Community Development 01-522-62300 Community Development Expenses Health Inspections Bureau Veritas- Additional restaurants, food trucks and hotel kitchen and commercial pool inspections. Budget increased- Staff found numerous properties being overlooked. BV will assist in training staff for future inspections.12,952 14,000 14,280 14,566 522 - Community Development 01-522-62350 Community Development Expenses Inspection Services Bureau Veritas- Contingency, for continuity of building inspections and supplement Town staff for large projects.18,000 18,000 18,360 18,727 522 - Community Development 01-522-63200 Community Development Expenses Advertising Newspaper public notices for Planning and Zoning 2,958 1,500 1,530 1,561 522 - Community Development 01-522-63220 Community Development Expenses Legal Notices 946 0 0 0 522 - Community Development 01-522-63250 Community Development Expenses Printing Notice of Violation Door Hangers, Parking Permits, Inspection tags 92 600 612 624 522 - Community Development 01-522-63500 Community Development Expenses Abatements Mowing vacant residences, lots, and correcting other nuisances. Lien is placed against property at Denton or Tarrant County. Mowing season is later in fiscal year. Aging properties may require more mitigation in future 707 2,000 2,040 2,081 522 - Community Development 01-522-63551 Community Development Expenses Schools & Training Thad - $560 :Permit Tech Certification Class, $200 for PT Certification Testing, Necessary C.E.U.'s $250, Plan review classes and CEUs - Building Official- State plumbing inspector license, BOAT conference, Texas Planners conference - Paul: Basic Code Enforcement, $495, Officer in Training Cert. $50, Training as Needed, $500 State Plumbing Inspector license 3,500 4,000 4,080 4,162 522 - Community Development 01-522-64400 Community Development Expenses Communications /Pagers/Mobiles iPad – Director & Code Enforcement Officer - Phone Accessories 1,368 4,000 4,080 4,162 522 - Community Development 01-522-65300 Community Development Expenses Vehicle Maintenance 3 vehicles x 3 oil changes, miscellaneous repairs and maintenance as needed, Tire replacement x 3 (every 3 years) State Inspection/Registration x3 5,216 4,000 4,080 4,162 522 - Community Development 01-522-68100 Community Development Expenses Dues & Membership Planner: APA Membership/TxAPA - Code enforcement membership dues - Building Inspector: Town - International Code Council membership State Plumbing Inspector License fee, Building Official/Building Inspector, NTCOG annual fee, BOAT annual fee 153 1,500 1,530 1,561 522 - Community Development 01-522-68200 Community Development Expenses Travel & per diem Building Inspector, Building Official, Director, permit tech, code enforcement - mileage to local meetings, hotels for out of town, and meals.1,500 2,000 2,040 2,081 522 - Community Development 01-522-68600 Community Development Expenses Meetings Supplies for P&Z and other meetings 250 250 255 260 522 - Community Development 01-522-69105 Community Development Expenses Plat Filing Fees Estimate 5 to 7 plats to be filed 350 350 357 364 522 - Community Development 01-522-69110 Community Development Expenses Inspection Fees 145 145 145 148 522 - Community Development 01-522-70100 Community Development Expenses Office Supplies Office Supplies 1,000 1,000 1,020 1,040 522 - Community Development 01-522-70300 Community Development Expenses Postage Planning, public notices 410 500 510 520 522 - Community Development 01-522-70400 Community Development Expenses Publications/Books/Subscriptions Update some planning manuals Planner requires some publications for upkeep of certification Update building codes books. ( should be every 3 years, unless otherwise mandated by legislature,thus the $2000 request.)3,000 3,000 3,060 3,121 522 - Community Development 01-522-71000 Community Development Expenses Fuel 1,090 gals of gas @ $2.75 per gal, 5% increase per year 2,119 4,000 4,080 4,162 522 - Community Development 01-522-72100 Community Development Expenses Uniforms Director/Building Official, Code Enforcement, Inspector 1 pair boots, 5 pr shirts each, 5 pair pants each. Admin Assistant- 2 shirts. Cold weather gear x 3. Permit tech- 2 shirts 1,025 2,000 2,040 2,081 522 - Community Development 01-522-79999 Community Development Expenses Miscellaneous Expense Miscellaneous code inspection and small tools (flash lights, screw drivers, gloves, masks, etc.243 500 510 520 Total $468,301 $486,725 $485,164 $494,834 120 Finance Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 611 - Finance 01-611-50100 Finance Expenses Salaries - Regular 333,409 343,835 350,712 357,726 611 - Finance 01-611-50103 Finance Expenses Merits 0 17,267 0 0 611 - Finance 01-611-50140 Finance Expenses Salaries - Longevity 1,295 1,270 1,295 1,321 611 - Finance 01-611-50145 Finance Expenses Salaries - Stipend 0 0 0 0 611 - Finance 01-611-50160 Finance Expenses Certification Pay 2,850 3,300 3,366 3,433 611 - Finance 01-611-50165 Finance Expenses Salaries - Cell Phone Stipend 2,625 3,600 1,800 1,800 611 - Finance 01-611-51200 Finance Expenses Retirement 43,605 46,783 47,719 48,673 611 - Finance 01-611-51210 Finance Expenses Medical Insurance 18,827 27,910 28,468 29,038 611 - Finance 01-611-51215 Finance Expenses Dental Insurance 1,259 2,380 2,428 2,476 611 - Finance 01-611-51216 Finance Expenses Vision Insurance 170 262 267 273 611 - Finance 01-611-51218 Finance Expenses Life Insurance & Other 1,435 2,535 2,586 2,637 611 - Finance 01-611-52220 Finance Expenses Social Security Taxes 20,396 21,769 22,204 22,648 611 - Finance 01-611-52225 Finance Expenses Medicare Taxes 4,770 5,091 5,193 5,297 611 - Finance 01-611-52250 Finance Expenses Unemployment Taxes 34 1,008 1,028 1,049 611 - Finance 01-611-52260 Finance Expenses Workers Compensation 602 607 619 632 611 - Finance 01-611-52290 Finance Expenses Pre-employment Physicals/Testing 0 0 0 0 611 - Finance 01-611-52950 Finance Expenses Auto Allowance 0 0 0 0 611 - Finance 01-611-60100 Finance Expenses Professional Outside Services Valley View Consulting – Investing - SAMCO - Continuing Disclosure ($ 2,000.00) - Eddie Peacock - Fiscal Year End and Audit Assistance $ 110.00 per hour - Lighthouse - Annual Compliance Hotline ($ 500.00)15,015 10,000 10,200 10,404 611 - Finance 01-611-60200 Finance Expenses Auditing Audit (CAFR prep add'l $5500/yr) Estimate 2.4% increase per year ** Moved $6k each yr between EDC/TCP/HOTMO) - CapRisk - OPEB - GASB Reporting 44,000 50,000 51,000 44,000 611 - Finance 01-611-61100 Finance Expenses Appraisal Denton & Tarrant County - 5% increase a year 59,189 72,000 73,440 74,909 611 - Finance 01-611-61150 Finance Expenses Tax Administration Denton County Tax Administration 5% increase in out years 6,631 7,000 7,140 7,283 611 - Finance 01-611-63200 Finance Expenses Advertising 0 0 0 0 611 - Finance 01-611-63220 Finance Expenses Legal Notices Budget Publications (Public Hearings on Budget, Tax Rate Notices, Ad Valorem Notices) - RFP's (Financial Advisor FY20, Banking FY22, Auditor FY 21)4,500 4,500 4,682 4,775 611 - Finance 01-611-63250 Finance Expenses Printing Printing (Budget Document, Check Stock & other Misc. Printing)79 500 510 520 611 - Finance 01-611-63551 Finance Expenses Schools & Training SGR Leadership Training ($400 x 2) - Tyler Incode Conference - GFOAT (Spring or Fall Conference) $500 x 4 - Chamber Luncheons - GFOA National (In Austin 2022) 4x$700 - Governmental Accounting Course $575 per person - Regional Training (CPE's needed to maintain CGFO certification) - Public Funds Investment Act Training $ 1000 (State Required every 2 years for Investment Officers))1,387 5,000 5,100 5,202 611 - Finance 01-611-63800 Finance Expenses Service Charges & Fees Cantaloupe (USA Tech) Monthly Fee - Banking Fees - Global Payments - Persolvent CC Fees - EPX CC Fees - Square Processing Fees - Paypal Processing Fees 6,838 10,000 10,200 10,404 611 - Finance 01-611-64400 Finance Expenses Communications /Pagers/Mobiles Finance Mifi 456 1,800 1,800 1,800 611 - Finance 01-611-68100 Finance Expenses Dues & Membership GFOAT Dues $120 (Qty 4) - CAFR Submission - GFOA Town Dues, Finance Manager, Chief Financial Analyst and Senior Accountant - Bonded Every 3 Years x 4 x $130 - renew every 3 years - Notary- Renew every 4 years (Duvall - FY21) - Misc. renewals - AGA membership renewal - Finance Manager 1,833 2,500 1,545 1,576 611 - Finance 01-611-68200 Finance Expenses Travel & per diem GFOAT 4 Conferences x $200 per night x 2 nights - Mileage Reimbursements 4 x $200 - Per Diem 4 x 3 days x $55 a day - Misc. Training Travel & Per Diem 1,520 4,125 4,208 4,292 611 - Finance 01-611-68600 Finance Expenses Meetings Meetings with financial contractors, auditors, banks - Budget Meetings 77 300 306 312 611 - Finance 01-611-70100 Finance Expenses Office Supplies Tax Printing (W2,1099) - In House CAFR & Budget Printing - Misc. Office Supplies - TC logo shirts for staff - $ 80.00 each 5,000 2,000 2,040 2,081 611 - Finance 01-611-70300 Finance Expenses Postage Postage 431 600 612 624 611 - Finance 01-611-70400 Finance Expenses Publications/Books/Subscriptions 0 0 0 0 611 - Finance 01-611-79999 Finance Expenses Miscellaneous Expense 140 100 100 100 Total $578,373 $648,042 $640,569 $645,285 121 Municipal Court Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 615 - Court (Fund 01)01-615-50100 Municipal Court Expenses Salaries - Regular 0 0 0 0 615 - Court (Fund 01)01-615-50140 Municipal Court Expenses Salaries - Longevity 0 0 0 0 615 - Court (Fund 01)01-615-50145 Municipal Court Expenses Salaries - Stipend 0 0 0 0 615 - Court (Fund 01)01-615-50160 Municipal Court Expenses Certification Pay 0 0 0 0 615 - Court (Fund 01)01-615-51200 Municipal Court Expenses Retirement 0 0 0 0 615 - Court (Fund 01)01-615-51210 Municipal Court Expenses Medical Insurance 0 0 0 0 615 - Court (Fund 01)01-615-51215 Municipal Court Expenses Dental Insurance 0 0 0 0 615 - Court (Fund 01)01-615-51216 Municipal Court Expenses Vision Insurance 0 0 0 0 615 - Court (Fund 01)01-615-51218 Municipal Court Expenses Life Insurance & Other 0 0 0 0 615 - Court (Fund 01)01-615-52220 Municipal Court Expenses Social Security Taxes 0 0 0 0 615 - Court (Fund 01)01-615-52225 Municipal Court Expenses Medicare Taxes 0 0 0 0 615 - Court (Fund 01)01-615-52250 Municipal Court Expenses Unemployment Taxes 0 0 0 0 615 - Court (Fund 01)01-615-52260 Municipal Court Expenses Workers Compensation 0 0 0 0 615 - Court (Fund 01)01-615-52290 Municipal Court Expenses Pre-employment Physicals/Testing 0 0 0 0 615 - Court (Fund 01)01-615-60100 Municipal Court Expenses Professional Outside Services 0 0 0 0 615 - Court (Fund 01)01-615-60300 Municipal Court Expenses Judge's Compensation Document Signing Appearances - Associate Judge Appearances 2,350 5,000 5,100 5,202 615 - Court (Fund 01)01-615-60810 Municipal Court Expenses TCIC Access 0 0 0 0 615 - Court (Fund 01)01-615-63250 Municipal Court Expenses Printing 3,100 1,500 1,530 1,561 615 - Court (Fund 01)01-615-63551 Municipal Court Expenses Schools & Training 0 0 0 0 615 - Court (Fund 01)01-615-64400 Municipal Court Expenses Communications/Pager/Mobiles 30 0 0 0 615 - Court (Fund 01)01-615-66300 Municipal Court Expenses Jury Fees 0 0 0 0 615 - Court (Fund 01)01-615-66400 Municipal Court Expenses Prisoner-Sit Out DCSO 0 0 0 0 615 - Court (Fund 01)01-615-68100 Municipal Court Expenses Dues & Membership Judge TMCA & TCCA Membership 0 260 265 271 615 - Court (Fund 01)01-615-68200 Municipal Court Expenses Travel & per diem 0 0 0 0 615 - Court (Fund 01)01-615-68600 Municipal Court Expenses Meetings 0 0 0 0 615 - Court (Fund 01)01-615-70100 Municipal Court Expenses Office Supplies 51 330 337 343 615 - Court (Fund 01)01-615-70300 Municipal Court Expenses Postage Jury Summons, Defendant mailings 2 100 102 104 615 - Court (Fund 01)01-615-70400 Municipal Court Expenses Publications/Books/Subscriptions Lexis Nexis Texas Criminal and Traffic Law Manual 0 50 51 52 615 - Court (Fund 01)01-615-70500 Municipal Court Expenses Warrant Round-up 0 0 0 0 615 - Court (Fund 01)01-615-78500 Municipal Court Expenses Furniture/Equipment<$5,000 0 0 0 0 615 - Court (Fund 01)01-615-79999 Municipal Court Expenses Miscellaneous Expense 10,000 0 0 0 Total $15,533 $7,240 $7,385 $7,533 122 Human Resources Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 630 - Human Resources 01-630-50100 Human Resources Expenses Salaries - Regular 97,341 101,972 104,011 106,092 630 - Human Resources 01-630-50103 Human Resources Expenses Merits 0 5,270 0 0 630 - Human Resources 01-630-50130 Human Resources Expenses Salaries - Overtime 0 0 0 0 630 - Human Resources 01-630-50140 Human Resources Expenses Salaries - Longevity 0 0 0 0 630 - Human Resources 01-630-50145 Human Resources Expenses Salaries - Stipend 0 0 0 0 630 - Human Resources 01-630-50160 Human Resources Expenses Certification Pay 2,200 2,400 2,448 2,497 630 - Human Resources 01-630-50165 Human Resources Expenses Salaries - Cell Phone Stipend HR Director 825 900 900 900 630 - Human Resources 01-630-51200 Human Resources Expenses Retirement 13,460 13,888 14,166 14,449 630 - Human Resources 01-630-51210 Human Resources Expenses Medical Insurance 8,109 12,873 13,130 13,393 630 - Human Resources 01-630-51215 Human Resources Expenses Dental Insurance 458 886 904 922 630 - Human Resources 01-630-51216 Human Resources Expenses Vision Insurance 43 79 81 82 630 - Human Resources 01-630-51218 Human Resources Expenses Life Insurance & Other 460 753 768 783 630 - Human Resources 01-630-52220 Human Resources Expenses Social Security Taxes 5,810 6,527 6,658 6,791 630 - Human Resources 01-630-52225 Human Resources Expenses Medicare Taxes 1,359 1,526 1,557 1,588 630 - Human Resources 01-630-52250 Human Resources Expenses Unemployment Taxes 9 252 257 262 630 - Human Resources 01-630-52260 Human Resources Expenses Workers Compensation 267 182 186 189 630 - Human Resources 01-630-52290 Human Resources Expenses Pre-employment Physicals/Testing Pre-employment job fit testing for departments. Any return to duty testing as required by departments. COVID testing for employees as needed 3,000 10,000 10,200 10,404 630 - Human Resources 01-630-52950 Human Resources Expenses Auto Allowance 0 0 0 0 630 - Human Resources 01-630-52960 Human Resources Expenses Employee Relations Anniversary Gifts - Compass - Employee Birthdays - Employee Events (picnics, special events, cook-offs, etc) - Employee Holiday Gift $50 each x 80 employees - Flu Shots $25/per shot X 80 employees - Performant Fitness Membership $1,800/per month 26,202 43,600 44,472 45,361 630 - Human Resources 01-630-53240 Human Resources Expenses Tuition Reimbursement Six fire employees tuition reimbursement - TMO Office Tuition Reimbursement 5,632 10,500 10,710 10,924 630 - Human Resources 01-630-53280 Human Resources Expenses Employee Assistance Program Current Service Contract 2,203 2,400 2,448 2,497 630 - Human Resources 01-630-53285 Human Resources Expenses Flexible Benefits Administration FSA/HSA Fee 1,885 2,400 2,448 2,497 630 - Human Resources 01-630-60100 Human Resources Expenses Professional Outside Services HUB International - ACA Filing 28,000 31,550 32,181 32,825 630 - Human Resources 01-630-60400 Human Resources Expenses Physicals/Testing 1,167 500 510 520 630 - Human Resources 01-630-63200 Human Resources Expenses Advertising job postings and recruiting efforts 0 2,000 2,040 2,081 630 - Human Resources 01-630-63250 Human Resources Expenses Printing printing supplies 0 300 306 312 630 - Human Resources 01-630-63551 Human Resources Expenses Schools & Training 1000.00 SHRM Certification Course for People Management - HR training - SGR Conference Servant Leadership Training - TML Conference Registration - TMHRA Conference Registration 153 2,800 2,856 2,913 630 - Human Resources 01-630-63552 Human Resources Expenses Organizational Employee Training Adding for Supervisor Training and other Leadership related training - New online training system for required annual training for all employees (Ex. sexual harassment training), Training for directors and manager to manage employees working from home 10,000 30,000 30,600 31,212 630 - Human Resources 01-630-64400 Human Resources Expenses Communications /Pagers/Mobiles Phone Accessories 456 1,500 1,530 1,561 630 - Human Resources 01-630-68100 Human Resources Expenses Dues & Membership SHRM $209 annual membership SHRM Recertification of SHRM-CP - $200 done once every three years HR Certification Institute - PHR Certification $150 done once every three years TMHRA - $100 TDI - $100 - TCMA Membership 967 1,050 1,071 1,092 630 - Human Resources 01-630-68200 Human Resources Expenses Travel & per diem TMHRA Annual Conference Registration $400 Hotel 3 nights $205/night +tax = $750 Travel and per diem $350 - TML Annual Conference San Antonio Hotel/Per diem $1000 Parking and mileage x1 $350 - Travel and Per Diem -HR Training, any required or needed training for the new HR Manager, and HR Admin 45 3,680 3,754 3,829 630 - Human Resources 01-630-68600 Human Resources Expenses Meetings Chamber and other meetings - Trophy Club host MRHA meeting 0 750 765 780 630 - Human Resources 01-630-70100 Human Resources Expenses Office Supplies General Office Supplies - Staff logo apparel 943 1,500 1,530 1,561 630 - Human Resources 01-630-70300 Human Resources Expenses Postage Postage 1 200 204 208 630 - Human Resources 01-630-78500 Human Resources Expenses Furniture/Equipment<$5,000 0 0 0 0 630 - Human Resources 01-630-79999 Human Resources Expenses Miscellaneous Expense 0 0 0 0 Total $210,995 $292,238 $292,690 $298,524 123 Communications & Marketing Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 635 - Communications & Marketing 01-635-50100 Communications & Marketing Expenses Salaries - Regular Salary for Salary longevity for Comm. & Marketing Director - 85696 108,308 101,972 104,011 106,092 635 - Communications & Marketing 01-635-50101 Communications & Marketing Expenses Salaries - Part Time Hourly for Comm & Marketing Support Specialist 12,800 25,000 635 - Communications & Marketing 01-635-50103 Communications & Marketing Expenses Merits 0 6,483 0 0 635 - Communications & Marketing 01-635-50140 Communications & Marketing Expenses Salaries - Longevity Salary longevity for Comm. & Marketing Director - 165 225 285 291 297 635 - Communications & Marketing 01-635-50145 Communications & Marketing Expenses Salaries - Stipend 0 0 0 0 635 - Communications & Marketing 01-635-50160 Communications & Marketing Expenses Certification Pay Certification Pay for Comm. & Marketing Director (CPC, BAA) - 2400 1,375 1,500 1,530 1,561 635 - Communications & Marketing 01-635-50165 Communications & Marketing Expenses Salaries - Cell Phone Stipend 900 900 900 900 635 - Communications & Marketing 01-635-51200 Communications & Marketing Expenses Retirement Retirement Contribution for Comm. & Marketing Director - 11363 11,672 13,888 14,166 14,449 635 - Communications & Marketing 01-635-51210 Communications & Marketing Expenses Medical Insurance 0 0 0 0 635 - Communications & Marketing 01-635-51215 Communications & Marketing Expenses Dental Insurance Dental Insurance for Comm. & Marketing Director - 638 638 886 904 922 635 - Communications & Marketing 01-635-51216 Communications & Marketing Expenses Vision Insurance Vision Insurance for Comm. & Marketing Director - 72 72 79 81 82 635 - Communications & Marketing 01-635-51218 Communications & Marketing Expenses Life Insurance & Other Life Insurance for Comm. & Marketing Director - 627 627 753 768 783 635 - Communications & Marketing 01-635-52220 Communications & Marketing Expenses Social Security Taxes Social Security for Comm. & Marketing Director - 5462 5,462 8,039 8,200 8,364 635 - Communications & Marketing 01-635-52225 Communications & Marketing Expenses Medicare Taxes Medicare Taxes for Comm. & Marketing Director - 1277 1,277 1,881 1,919 1,957 635 - Communications & Marketing 01-635-52250 Communications & Marketing Expenses Unemployment Taxes Unemployment Tax for Comm. & Marketing Director 20 504 514 524 635 - Communications & Marketing 01-635-52260 Communications & Marketing Expenses Workers Compensation Workers Comp for Comm. & Marketing Director 168 224 228 233 635 - Communications & Marketing 01-635-60100 Communications & Marketing Expenses Professional Outside Services Misc. Photography Services - i.e. Staff and Council Photos - Misc. Marketing Services - i.e. Videos, etc.48,000 48,000 48,960 49,939 635 - Communications & Marketing 01-635-63200 Communications & Marketing Expenses Advertising Misc Advertising- 1,000 - i.e. Online ads, print ads, etc. - Digital Design - 2,000 - i.e. Adobe Stock, Creative Market, etc - Photography - 1000 - i.e. Special event photos, etc. - Videography - 1000 - i.e. Fire recruitment video, etc. - Promotional Items - 5000 - i.e. Tshirts, pens, coolers, etc.5,500 10,000 10,200 10,404 635 - Communications & Marketing 01-635-63220 Communications & Marketing Expenses Legal Notices 0 0 0 0 635 - Communications & Marketing 01-635-63250 Communications & Marketing Expenses Printing Printing TBD - 1000 - i.e. ADF, Chamber flyers, etc.0 300 306 312 635 - Communications & Marketing 01-635-63400 Communications & Marketing Expenses Communications /Pagers/Mobiles 0 0 0 0 635 - Communications & Marketing 01-635-63551 Communications & Marketing Expenses Schools & Training Miscellaneous Training - 300 - i.e. Local webinars and luncheon workshops - TAMIO Conference Registration - 150 - 2 people - GSMCON Virtual Conference Registration - 2000 - 2 people 1,528 2,450 2,499 2,549 635 - Communications & Marketing 01-635-68100 Communications & Marketing Expenses Dues & Membership TAMIO Dues , 3CMA, Etc. - 500 1,200 500 510 520 635 - Communications & Marketing 01-635-68200 Communications & Marketing Expenses Travel & per diem TAMIO 2023 (2 people)- 2,500 - i.e. Hotel, Meals, Travel, TAMI Submissions 1,750 2,500 2,550 2,601 635 - Communications & Marketing 01-635-68600 Communications & Marketing Expenses Meetings TAMIO Networking Group - 100 - i.e. Host networking lunch 100 100 102 104 635 - Communications & Marketing 01-635-70100 Communications & Marketing Expenses Office Supplies Misc. Office Supplies - 500 1,000 500 510 520 635 - Communications & Marketing 01-635-70300 Communications & Marketing Expenses Postage Misc. Postage - 100 1 100 102 104 635 - Communications & Marketing 01-635-70400 Communications & Marketing Expenses Publications/Books/Subscriptions 0 0 0 0 635 - Communications & Marketing 01-635-78500 Communications & Marketing Expenses Furniture/Equipment<$5,000 2,700 0 0 0 635 - Communications & Marketing 01-635-78600 Communications & Marketing Expenses Hardware Ipad for Communications & Marketing (2 people)0 2,000 2,040 2,081 Total $205,323 $228,844 $201,291 $205,298 124 Information Technology Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 640 - Information Services 01-640-50100 Information Services Expenses Salaries - Regular 0 0 0 0 640 - Information Services 01-640-50140 Information Services Expenses Salaries - Longevity 0 0 0 0 640 - Information Services 01-640-50160 Information Services Expenses Certification Pay 0 0 0 0 640 - Information Services 01-640-51200 Information Services Expenses Retirement 0 0 0 0 640 - Information Services 01-640-51210 Information Services Expenses Medical Insurance 0 0 0 0 640 - Information Services 01-640-51215 Information Services Expenses Dental Insurance 0 0 0 0 640 - Information Services 01-640-51216 Information Services Expenses Vision Insurance 0 0 0 0 640 - Information Services 01-640-51218 Information Services Expenses Life Insurance & Other 0 0 0 0 640 - Information Services 01-640-52220 Information Services Expenses Social Security Taxes 0 0 0 0 640 - Information Services 01-640-52225 Information Services Expenses Medicare Taxes 0 0 0 0 640 - Information Services 01-640-52250 Information Services Expenses Unemployment Taxes 0 0 0 0 640 - Information Services 01-640-52260 Information Services Expenses Workers Compensation 0 0 0 0 640 - Information Services 01-640-60100 Information Services Expenses Professional Outside Services VersaTrust (3rd Party IT/Security Service Provider)144,917 164,400 167,688 171,042 640 - Information Services 01-640-60800 Information Services Expenses Software & Support IS - Add Defender for O365 for Exchange Online (70+ accounts, Council and B&C)-Annual recurring ($18.66 ea)394,947 570,000 581,400 593,028 Adobe Pro Subscription - 25 licenses Cisco SMARTnet Complete Care DiD, Monthly Backup (monthly $2086) CSC - Zhone Service & Maintenance Cyber Security Training DNH*Godaddy.com - Annual domain name registration DotGovRegistration - .gov domain name registration Microsoft O365 Microsoft Exchange Online Archiving-(79 users) Microsoft Exchange Online Plan 1 - (53 users) Microsoft Office365 E1 (26 Users) Microsoft Office365 E3(98 Users) One Time Camera Repairs One Time Warranty Support ONETROPHYCLUB.ORG SHI Gov't Sol - Annual Maintenance Veeam Backup tcdrive.org TCEVA.ORG TCPARKS.COM TCPARKS.ORG TCPARKSANDREC.ORG TCVOLUNTEER.ORG trophyclub.org trophyclubfd.com trophyclubfd.org trophyclubinspections.com trophyclubonline.org TROPHYCLUBPARK.COM TROPHYCLUBPARK.ORG VCS6-STD-SSS-C VM Standard vSphere 1 instance VS6-ENT-P-SSS-C VM Ent. Support by proc Windows Server Datacenter - 2 Core SA Lic (qty 24) Windows Server datacenter cores with software assurance - qty 32 to reach 80 cores Zoom Backupify Networking Gear changes in Core network Finance - OpenGov Annual Cost Financial Management Suite Core Financials Fixed Assets Project Accounting Purchasing Personnel Management ESS Time and Attendance Payroll Electronic Time Clock Interface Customer Relationship Management Suite Cashiering Cash Collections Receipt Interface Tyler Content Manager Entrprise Edition Bundle Incode Court Suite Criminal Court Case Management Collection Agency Export Interface Court Police non Incode Interface BASIC NETWORK SUPPORT Tyler Court Document Signing Software Eight20 Consulting - Zactax subscription BondLink Town Manager's Office - Paypal-Gold Wave - Audio editing software 1 Time Training Center Discount Avante Addtl Repository for SQL Avante Server for SQL Express Laserfiche Starter Audit Trail Laserfiche Starter Public Portal LF Full Name User LF Records Management Module LF Scan Connect Managed Services for Laserfiche MCCi SLA 11-24 Laserfiche Users Training Center 10-24 Users Open Records Request (Just FOIA) PrimeGov Suite Agenda Software - Annual SoundCloud - Annual Subscription VMIX.com Video Software Council Meetings Police Department - Mentalix - Digital Fingerprint Annual Maintenance Crime Reports Plus Annual Subscription FY 2021 ILA with Denton County for PD ILA with Denton County for PD ILA with Denton County for PD LexiPol Annual Subscription - Police LexiPol Annual Subscription for PD Fed Submit Duples Printer Fed Submit Mugshot FS IDMS Package FS TX Live Scan WIreless DS Remote ID Schedule Anywhere License 24@2/month One Solution Annual Maintenance 10/1/20 - 9/30/21 OneSolution MCT Disp & MAPS Spt 12/1/19-11/30/20 OneSolution MCT Disp & MAPS Spt 12/1/19-11/30/20 VS-IDP-01B Vigilant Solutions Investigative Data WatchGuard - Annual Warranty Body & Car Cameras Evidence Library WatchGuard motorola redaction & editing software WatchGuard Hardware warranty renewal FirstNet (duty phones, 3 mifis & 11 tablets) Verizon ipads (7 ipads) TLETS Yearly Cloud license renewal for 6 Verkada Cameras DMI Technologies - Verkada Camera annual cloud WWW.VMIX.Com - Video Software Brazos Ticket Writer Fire Department - Aladtec - FD Scheduling 125 ERS ILA with Denton County for Fire/EMS ILA with Denton County for Fire/EMS ILA with Denton County for Fire/EMS ILA with Denton County for Fire/EMS Lexipol Annual Fire Subscription LexiPol Annual Subscription - Fire Fire Rescue One - Training Fire Rescue One - Training Active 911 Knox Cloud Operative IQ licenses (5) Operative IQ licenses (5) Wave ESO Solutions ESO - EHR CAD Integration (800 incidents) Knox Company - Knox Cloud License Knox Company - Knox Cloud License Paging System Repairs Parks - CivicRec CivicRec CivicRec Sprout Social Capterra Humanity ProLandscape Verizon ATT Verizon Ventek Ventek 79099 - JPMorgan Chase Bank NA Verizon (or FirstNet in future) Community Development - EnerGov EG Community Development EG Business Management EG Code Enforcement EG CSS Community Development EG CSS Business Management EG GiS Server Integration EG iG Workforce Apps (4) ESRI Inc. - ARCgis Annual Support Camera Security Maintenance 1st Qtr YUPS & SWMS - DAC Salient Systems annual upgrade thru 03/13/21 Communications & Marketing - Grammarly VEN01894 - ArchiveSocial, Inc. Sprout Social VEN02211 - Imagenet Consulting LLC Entech Signs Civic Plus - Engage Alert Media Adobe Acrobat Citibot Human Resources - Civic HR Applicant Tracking CivicHR Employee Onboarding Adobe - Photoshop for HR 640 - Information Services 01-640-60900 Information Services Expenses Security Access Control System (Parts not covered under maintenance) - Access Control Badges - Access Control Accessories (Not badges)0 2,257 2,302 2,348 640 - Information Services 01-640-63551 Information Services Expenses Schools & Training 0 0 0 0 640 - Information Services 01-640-64300 Information Services Expenses Telephone Local Service and Long Disance - MOVED to 01-640-64400 - Overages in Long Distance - MOVED to 01-640-64400 - Repairs (Non-Maintenance) - Phone System Maintenance - Starts in FY22 0 0 0 0 640 - Information Services 01-640-64400 Information Services Expenses Communications /Pagers/Mobiles Analog Lines at TH (x2 fax lines) (95*2)*12=2280 - Phone Accessories in bulk for general use - MiFi Hot Spot – Loaner - TCP Voice and Data Service - Moved to 09-400-64400 - Pool Voice and Data Service - Moved to 01-450-64400-102 - Charter TV Service at Town Hall (120*12)=$1440 - Direct TV service for Fire Dept. (180*12)=2160 - Split with 01-256-64400 $1080 - Internet Connectivity - Maintenance Barn Data Service (130*12)=1560 - Internet Connectivity - P2P (FS to TH) 100mb (1340*12)=. Split with 01-640-64400 $ AND 01-256-64400 $ - Internet Connectivity - Denton County Police and Fire/EMS - 50mb (560*12)=6720. - Split with 01-640-64400 $ AND 01-256-64400 $ - Internet Connectivity - Main 1g at TH, (17000*12)=20400. - Share with 01-640-64400 $16920 AND 01-256-64400 $3480 - Overages in long distance organization wide - Dial tone for Town Hall - VOIP using SIP trunks wtih 100 DIDs and 5000 LD minutes. (800*12)=$9600 (No FS split, unknown fair way) - Analog lines at FS (Fax and emergancy phone) ((92*2)*12)=2208. - Split with 01-256-64400 $1104 50,719 50,000 51,000 52,020 640 - Information Services 01-640-65200 Information Services Expenses Building Maintenance 734 0 0 0 640 - Information Services 01-640-67000 Information Services Expenses Independent Labor GIS Maps Updates and GIS Maintenance for GIS and Energov. (Not used Yet) - Independent Consulting and Support Fees - Online Security Eval - $12000 per year.0 0 0 0 640 - Information Services 01-640-67150 Information Services Expenses Copier Rental/Lease Copier Overages billed at .0053 BW and .039 Color, Projected Color Overage (11544*.039), projected BW overages (0*.0053) - 10% price increase per year for copier lease. FY20 is last year of lease. - PD Copier (488*12 which includes 12000BW and 8500C per both copiers) - 3 year lease - 7/20 - PW Copier (488*12 which includes 12000BW and 8500C per both copiers) - 3 year lease - 7/20 11,261 12,500 12,750 13,005 640 - Information Services 01-640-68100 Information Services Expenses Dues & Membership TML - Texas Municipal League - GMIS - Government Management Information Sciences - NWMCC - Northwest Metroport Chamber of Commerce - TAGITM - Texas Association of Governmental Information Technology Managers 67 350 357 364 640 - Information Services 01-640-68200 Information Services Expenses Travel & per diem 0 0 0 0 640 - Information Services 01-640-68600 Information Services Expenses Meetings 0 0 0 0 640 - Information Services 01-640-70100 Information Services Expenses Office Supplies CD/DVD Media - General Office Supplies 0 375 383 390 640 - Information Services 01-640-70200 Information Services Expenses Printer Supplies Shared with Fire on line 01-256-70200 - Toner, fusers, maintenance kits, etc for all Town printers. (Shared Below)0 125 128 130 640 - Information Services 01-640-70300 Information Services Expenses Postage Shipping any tech in a expedited manor is not cheap!0 50 51 52 640 - Information Services 01-640-78600 Information Services Expenses Hardware Peripherals, accessories, mice, keyboards, etc. - Marquee repairs are from HOT Funds. - xx-xxx-xxxxx - Battery Maintenance (UPS, AA, AAA, 9v, Access Controller, misc) - Desktop Scanner for Laserfiche ($900 each) - Fire Extinguishers Maintenance - Backup Media Replacement - HD internal and external - AV Miscellaneous Equipment - Repair and Maintenance in general 10,787 11,460 11,689 11,923 640 - Information Services 01-640-83700 Information Services Expenses Capital Outlay 0 0 0 0 Total $613,432 $811,517 $827,748 $844,302 126 Facilities Maintenance Department Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 710 - Facilities Maintenance 01-710-50100 Facilities Management Expenses Salaries - Regular 44,366 30,498 31,108 31,730 710 - Facilities Maintenance 01-710-50103 Facilities Management Expenses Merits 0 1,560 0 0 710 - Facilities Maintenance 01-710-50130 Facilities Management Expenses Salaries - Overtime 1,583 0 0 0 710 - Facilities Maintenance 01-710-50140 Facilities Management Expenses Salaries - Longevity 245 244 249 254 710 - Facilities Maintenance 01-710-50145 Facilities Management Expenses Salaries - Stipend 0 0 0 0 710 - Facilities Maintenance 01-710-50165 Facilities Management Expenses Salaries - Cell Phone Stipend 0 450 0 0 710 - Facilities Maintenance 01-710-51200 Facilities Management Expenses Retirement 6,857 4,178 4,262 4,347 710 - Facilities Maintenance 01-710-51210 Facilities Management Expenses Medical Insurance 8,139 3,136 3,199 3,263 710 - Facilities Maintenance 01-710-51215 Facilities Management Expenses Dental Insurance 630 443 452 461 710 - Facilities Maintenance 01-710-51216 Facilities Management Expenses Vision Insurance 81 40 40 41 710 - Facilities Maintenance 01-710-51218 Facilities Management Expenses Life Insurance & Other 304 227 231 236 710 - Facilities Maintenance 01-710-52220 Facilities Management Expenses Social Security Taxes 3,123 1,934 1,973 2,012 710 - Facilities Maintenance 01-710-52225 Facilities Management Expenses Medicare Taxes 730 453 462 471 710 - Facilities Maintenance 01-710-52250 Facilities Management Expenses Unemployment Taxes 9 126 129 131 710 - Facilities Maintenance 01-710-52260 Facilities Management Expenses Workers Compensation 2,078 160 163 166 710 - Facilities Maintenance 01-710-63551 Facilities Management Expenses Schools & Training General Continuing Education, HVAC, ELEC. PLBG. Storm Water Management 0 250 255 260 710 - Facilities Maintenance 01-710-64000 Facilities Management Expenses Electricity Electricity for Town Hall - $4,500 a month x 12 Month = $54,000 - Gas for Town Hall - $60 a month x 12 Months = $720 - Old Town Hall - $650 a month x 12 Months = $7800 70,609 62,000 63,240 64,505 710 - Facilities Maintenance 01-710-64100 Facilities Management Expenses Water Maintenance Barn Water - $360 a month x 12 Months = $4,320 x 20% Increase = $5,184 - Town Hall Water Usage- $500 a month x 8 Months + $1000 a month x 4 months (summer watering) = $8,000 x 20% = $9,600 - Old Town Hall and PD Water - $135 a month x 12 Months = $1620 x 20% Increase = $1944 15,000 17,000 17,340 17,687 710 - Facilities Maintenance 01-710-64400 Facilities Management Expenses Communications /Pagers/Mobiles Facilities Maintenance Technician - Phone Accessories 58 674 687 701 710 - Facilities Maintenance 01-710-65000 Facilities Management Expenses Insurance Property Insurance – Liability - Finance - Public Official Bonds Every 3 Years - renew every 3 years 102,100 105,000 107,100 109,242 710 - Facilities Maintenance 01-710-65200 Facilities Management Expenses Building Maintenance Shred IT - Pest Control - Building Facilities and Maintenance - Miscellaneous 31,428 50,000 51,000 52,020 710 - Facilities Maintenance 01-710-65350 Facilities Management Expenses Equipment Maintenance 0 0 0 0 710 - Facilities Maintenance 01-710-65400 Facilities Management Expenses Cleaning Services Independence East and West and Harmony Park restroom cleaning (3 times per week) $1,200 per month x 12 months = 14,400 - Floor Cleaning twice a year - Janitorial for Fire Admin and Town Hall 51,240 57,000 58,140 59,303 710 - Facilities Maintenance 01-710-65800 Facilities Management Expenses Kitchen Supplies Water cooler, water, drinks, coffee, tea, miscellaneous snacks 4,392 5,400 5,508 5,618 710 - Facilities Maintenance 01-710-68190 Facilities Management Expenses Flags & Repairs 3 year contract - Will need to renew FY22 per Chief Taylor 24,000 0 0 24,000 710 - Facilities Maintenance 01-710-68200 Facilities Management Expenses Travel & per diem Miscellaneous Travel (Educational)0 200 204 208 710 - Facilities Maintenance 01-710-70100 Facilities Management Expenses Office Supplies Office Supplies 2,000 3,500 3,570 3,641 710 - Facilities Maintenance 01-710-71000 Facilities Management Expenses Fuel Truck - 1,400 gals of gas @ 2.75, 5% increase per year - Town Hall Generator - 600 gals of gas @ $2.75, 5% increase per year 2,000 4,000 4,080 4,162 710 - Facilities Maintenance 01-710-72100 Facilities Management Expenses Uniforms 5 pants at $40.00 = $200.00, 5 shirts at $40.00 =$200.00, 1 pr boots at $175.00 - Cold Weather Jacket at 3 year intervals 500 500 510 520 710 - Facilities Maintenance 01-710-72520 Facilities Management Expenses Vending Machine Supplies Vending Machine Supplies 400 900 918 936 710 - Facilities Maintenance 01-710-78500 Facilities Management Expenses Furniture/Equipment<$5,000 Holiday decorations, furniture, etc.327 2,500 2,550 2,601 710 - Facilities Maintenance 01-710-79100 Facilities Management Expenses Maintenance Supplies Miscellaneous Maintenance Supplies 250 2,500 2,550 2,601 710 - Facilities Maintenance 01-710-79999 Facilities Management Expenses Miscellaneous Expense 145 200 0 0 Total $372,594 $355,073 $359,920 $391,117 127 Crime Control Prevention District Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 04-000-40350 General Revenues Sales Tax 328,872 350,000 360,500 371,315 Other Funds 04-000-42500 General Revenues Grant Revenue 661 0 0 0 Other Funds 04-000-47000 General Revenues Interest Income 0 1,900 1,957 2,016 Other Funds 04-000-48008 General Revenues Auction Sales 0 0 0 0 Total $329,533 $351,900 $362,457 $373,331 Expenses 251 - CCPD (Fund 04)04-251-50130 Police Expenses Salaries - Overtime This year’s funding covers administrative cost for support of the following special programs and others: School Resource Officer (School/Police Program), National Night Out, Vacation watch/Special Patrols.0 20,000 20,400 20,808 251 - CCPD (Fund 04)04-251-51200 Police Expenses Retirement 0 2,657 2,710 2,764 251 - CCPD (Fund 04)04-251-52220 Police Expenses Social Security Taxes 0 1,242 1,267 1,292 251 - CCPD (Fund 04)04-251-52225 Police Expenses Medicare Taxes 0 291 297 303 251 - CCPD (Fund 04)04-251-52250 Police Expenses Unemployment Taxes 0 0 0 0 251 - CCPD (Fund 04)04-251-52260 Police Expenses Workers Compensation 0 446 446 446 251 - CCPD (Fund 04)04-251-60100 Police Expenses Professional Outside Services Funding for the racial profiling report and other consulting fees regarding special programs and legal issues and complaints - This year's funding covers administrative cost of maintaining special programs associated with the CCPD. Special reviews and legal cost.45,000 55,000 56,100 57,222 251 - CCPD (Fund 04)04-251-63551 Police Expenses Schools & Training Training for officer to obtain an Intermediate level Police officer certification - Texas Chief of Police and the International Association of Chiefs of Police conference: Chief and Captain - Conference fees Firearms instructor cert classes for 2 officers, Funding, the Cert is good for 2 years - Testing for new applicants, includes purchase of test material and other items - Funding for online training Classes for all 24 officers and the support staff: POLICE ONE (20 full time Officer and 4 reserve officers) - Training: outside services - Funding for Police Supervisor training, 3 Patrol Sergeants, 1 Lieutenant and 2 Captains - Texas Association of Property and Evidence Inventory Technicians (TAPEIT) Conference Fraud and Financial Crimes - SRO TRAINING: 2 officers to attend the Safe School Conference - Annual training for the ACO to maintain certification - Training for Admin staff - Training for Admin staff, NIBRS, ORR, RMS/CAD 20,300 18,500 18,870 19,247 251 - CCPD (Fund 04)04-251-66200 Police Expenses Qualifying Expenses Funding for targets and gun cleaning supplies - Rental fee for the use of the Southlake indoor range at $200.00 an hour: est. 30 hours a year, night and low light training - Funding for special firearms training: Tactical shooting - The Police Department will be conducting quarterly firearms training, and qualifications. Range rental for unlimited training $200 - Funding for handgun and rifle ammunition: 9mm, 223 cal shotgun rounds. Approximately 20,000 rounds a years - Funding for patrol rifles and attachments as needed - Funding for simulated shooting training using color marking or plastic projectile ammunition. ammunition cost. Covers School ALLERT training.16,696 18,500 18,870 19,247 251 - CCPD (Fund 04)04-251-68600 Police Expenses Meetings Covers Police department all hands meetings and other work related events.0 800 816 832 251 - CCPD (Fund 04)04-251-70100 Police Expenses Office Supplies 1,942 3,000 3,060 3,121 251 - CCPD (Fund 04)04-251-70300 Police Expenses Postage 335 500 510 520 251 - CCPD (Fund 04)04-251-70400 Police Expenses Publications/Books/Subscriptions 69 2,500 2,550 2,601 251 - CCPD (Fund 04)04-251-72100 Police Expenses Uniforms Protective vest replacement for officers: 5 per year - Misc uniforms item to replace used or damaged items.677 6,000 6,120 6,242 251 - CCPD (Fund 04)04-251-78400 Police Expenses Small Equipment Equipment for CID, cameras, crime scene items, etc - Purchase the Motorola WAVE app for Officers - TASER cartridge purchase:- Purchase additional replacement cartridges and training cartridges, and purchase Hand Held Tasers - Body Cameras, repairs, parts and charging stations, replacements - Replacement of broken or equipment that fails in patrol calls - Patrol Vehicle Radar units repair and replacement of parts - Handheld radar units repairs and parts - Duty weapons and accessories - New video car systems repair and replace parts - New technology for patrol units, add fingerprint scanners to additional units and other tech used to support the special programs - Surefire weapon mounted lights and Safariland holsters for handgun with mounted light 25 - One emergency blue light system for the trails, as approval in supplemental - Law enforcement investigative equipment, patrol FLIRs, road flare - Equipment for Bike patrol, new bikes, parts and repair in support of the special programs - Equipment Maintenance to support the special programs - Investigative items needed to support the special programs - Printing for flyers, handouts and forms for the special programs.90,000 50,000 48,000 48,960 251 - CCPD (Fund 04)04-251-83700 Police Expenses Capital Outlay Patrol Vehicle with Equipment to support the special programs.225,000 180,000 150,000 150,000 251 - CCPD (Fund 04)04-251-99400 Police Expenses Transfer to Debt Service 2016 CO 0 0 0 0 Total $400,019 $359,436 $330,016 $333,605 128 Capital Equipment Replacement Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 07-000-47000 General Revenues Interest Income 0 0 0 0 Other Funds 07-000-49006 General Revenues Lease Proceeds 0 0 0 0 Other Funds 07-000-49290 General Revenues Transfer In - Future Replacement Reserve Transfer from GF - Capital Equipment Replacement 1,727,040 494,907 475,415 505,608 Total $1,727,040 $494,907 $475,415 $505,608 Expenses Capital Equipment Replacement (Fund 07)07-000-99150 General Expenses Transfer Out 0 0 0 0 Capital Equipment Replacement (Fund 07)07-251-83700 Police Expenses Capital Outlay Police Patrol Vehicle equipped - Police Admin Vehicle - 5 year handgun replacement plan starting in 2022, 25 handguns - Replace officers leather gear: $300 per officer - Replace the PD trailers: - Handheld Radar units replacement plan, 4 units - Police Portable Radio replacement program: Portable radios five year program, approximately 6 per year - Car radios replacement plan (14) plus install cost - Body camera replacement plan, 29 units This includes the Code enforcement and Building inspector cameras - Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room - ACO Vehicle - COP Vehicle - K-9 Drug Dog - Unit 1900 (A) Command vehicle: Chevrolet - Unit 1801(A) Ford - Unit 1800 (P) Ford - Unit 1702 (A) COP vehicle: Ford - Unit 1701 (A) Police Pickup: GMC - Unit 1700 (P) Ford - Unit 1600 (P) Ford - Unit 1500 (P) Chevrolet - Unit 1502 (A) Ford - Unit 1501 (A) Ford - Unit 1400 (P) (K9) Chevrolet - Unit 2000 - Unit 1401 (A) Chevrolet - Unit 2103 - Unit 1202 (A) Chevrolet - Unit 1203 (P) Chevrolet - Mobile License Plate Reader 165,000 0 0 0 Capital Equipment Replacement (Fund 07)07-255-83700 EMS Expenses Capital Outlay New Ambulance FY22-23 - Power Cot Pro XT ($18,540)52,045 50,000 0 0 Capital Equipment Replacement (Fund 07)07-256-83700 Fire Expenses Capital Outlay 3 SCBA Harness, Mask, and Regulator - ($8,050 each) - Thermal Imaging Camera ($5,000). Established a 5-year replacement plan - 3 APX8000XE portable radios with 3 year warranty ($28,000 total). Established a 5-year replacement plan and expecting a 5-10% increase next fiscal year - Hazardous Materials Detector ($5,000) - SCBA RIT Pack ($5,000)242,059 78,190 204,631 130,500 Capital Equipment Replacement (Fund 07)07-360-83700 Streets Expenses Capital Outlay Unit 470 - 2011 Ford F-650 Dump Truck, VIN 3FRWF6FA7BV35607, Plate # 109-4024 - Unit 474 - 2014 1 ton Ford F-350, VIN 1FD8X3GT7EEA80127, Plate # 117-2287 - Unit 475 - 2017 3/4 ton Ford F-250, VIN 1FT7X2BTY4HEE85965, Plate # 137-4182 - Unit 467 - Sullair Air Compressor, VIN 200608160031, Plate #920-046 - Unit 468 - Precision Solar Controls Message Board, Serial # 0540 - Unit 469 - Precision Solar Controls Message Board, Serial # 0539 - Unit 471 - 2012 Solar Technology Message Board, VIN 4GM2M1511C1411145 - Unit 472 - 2012 Solar Technology Message Board, VIN 4GM2M1513C1411146 - Unit 473 - Wyatt Single Axle Trailer, VIN 1W9BU10103L364615, Plate# 900-71 15 w/ mounted Hotsy Pressure Washer, Serial # 11105440-161112 - Unit 464 - 2016 MAXXD HD Angle Tandem Axle, VIN 5R8U51823GM040339, Plate # 906- 4590 0 0 0 0 Capital Equipment Replacement (Fund 07)07-400-83700 Parks Expenses Capital Outlay Diesel 4x4 Parks Truck - $50,000 - Two (2) Equipment Trailers - $8,000 - 85X20 or larger depending on cost Enclosed Trailer for Community Events Supplies Mobility - $15,000 - Replace Vehicle #4004 Chevrolet 2500 HD - Replace Commercial Mower - Toro Model #74295 - Replace Commercial Mower - Toro Model #74923 - Replace Toro HD Workman 176,821 167,500 142,500 149,000 Capital Equipment Replacement (Fund 07)07-450-83700 Recreation Expenses Capital Outlay Air screen for movie nights at the Park includes projector, speakers - $14,000 36,249 147,217 143,284 276,108 Capital Equipment Replacement (Fund 07)07-522-83700 Community Development Expenses Capital Outlay Unit 117 - 2013 1/2 ton Ford F-150, VIN 1FTMF1CM0DKD30705, Plate #1151802 - Unit 119 - 2011 1/2 ton Ford F-150, VIN 1FTMF1CM9BF05334, Plate #1112851 0 52,000 0 0 Capital Equipment Replacement (Fund 07)07-611-83700 Finance Expenses Capital Outlay 0 0 0 0 Capital Equipment Replacement (Fund 07)07-640-83700 Information Services Expenses Capital Outlay 13,365 0 0 0 Capital Equipment Replacement (Fund 07)07-710-83700 Facilities Management Expenses Capital Outlay Vehicle - Work and material transport van (2020) to replace 2008 F150 64,629 Total $750,168 $494,907 $490,415 $555,608 129 Trophy Club Park Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 09-000-42500 General Revenues Grant Revenue 225,000 0 0 0 Other Funds 09-000-43350 General Revenues Park Revenues 303,125 275,000 280,500 286,110 Other Funds 09-000-47000 General Revenues Interest Income 0 1,500 1,530 1,561 Other Funds 09-000-51012 General Revenues Miscellaneous Revenue 0 0 0 0 Total $528,125 $276,500 $282,030 $287,671 Expenses 400 - Trophy Club Park (Fund 09)09-400-50100 Parks Expenses Salaries - Regular 27,370 26,777 27,312 27,859 400 - Trophy Club Park (Fund 09)09-400-50101 Parks Expenses Salaries - Part Time 18,185 25,834 26,350 26,877 400 - Trophy Club Park (Fund 09)09-400-50103 Parks Expenses Merits 0 1,339 0 0 400 - Trophy Club Park (Fund 09)09-400-50140 Parks Expenses Salaries - Longevity 0 0 0 0 400 - Trophy Club Park (Fund 09)09-400-50145 Parks Expenses Salaries - Stipend 0 0 0 0 400 - Trophy Club Park (Fund 09)09-400-50160 Parks Expenses Salaries - Certification 0 210 214 218 400 - Trophy Club Park (Fund 09)09-400-50165 Parks Expenses Salaries - Cell Phone Stipend 0 315 0 0 400 - Trophy Club Park (Fund 09)09-400-51200 Parks Expenses Retirement 3,573 3,657 3,730 3,805 400 - Trophy Club Park (Fund 09)09-400-51210 Parks Expenses Medical Insurance 3,884 4,506 4,596 4,688 400 - Trophy Club Park (Fund 09)09-400-51215 Parks Expenses Dental Insurance 213 310 316 323 400 - Trophy Club Park (Fund 09)09-400-51216 Parks Expenses Vision Insurance 27 28 28 29 400 - Trophy Club Park (Fund 09)09-400-51218 Parks Expenses Life Insurance & Other 139 198 202 206 400 - Trophy Club Park (Fund 09)09-400-52220 Parks Expenses Social Security Taxes 2,901 3,294 3,360 3,427 400 - Trophy Club Park (Fund 09)09-400-52225 Parks Expenses Medicare Taxes 678 770 786 802 400 - Trophy Club Park (Fund 09)09-400-52250 Parks Expenses Unemployment Taxes 181 340 347 354 400 - Trophy Club Park (Fund 09)09-400-52260 Parks Expenses Workers Compensation 979 1,062 1,083 1,105 400 - Trophy Club Park (Fund 09)09-400-60100 Parks Expenses Professional Outside Services 0 0 0 0 400 - Trophy Club Park (Fund 09)09-400-60200 Parks Expenses Auditing 0 0 0 0 400 - Trophy Club Park (Fund 09)09-400-60800 Parks Expenses Software & Support Elite Support Program, One year, 24/7 support and Extended Warranty - Extended Warranty - Elite Plan - This is for Ventek at TCP This plan gives gate attendants 24 hour support on a daily basis. The support program is necessary because many times throughout the year the Ventek machine has issues especially on the weekends. In the past, we had to wait till Monday (California time) to call them. After the machine going down, the gate attendants have to manually take money through Active which backs the line of cars past the gate. The warranty covers the machine for the year in case any parts go down. - Ventek VenVue annual subscription and server with value card feature - Venvue web service fee. Venvue is the online website to manage the Ventek machine at Trophy Club Park. This is an annual fee.6,506 4,000 4,080 4,162 400 - Trophy Club Park (Fund 09)09-400-63200 Parks Expenses Advertising BNHS football program advertising for TCP Internet advertising on Facebook year round ad targeting MX/ATV users and park goer's within a 50 mile radius -62 1,900 1,938 1,977 400 - Trophy Club Park (Fund 09)09-400-63250 Parks Expenses Printing 600 - Update Park Maps in kiosks and print maps for handouts - Disc Golf course signage repair and replacement.612 612 624 637 400 - Trophy Club Park (Fund 09)09-400-63800 Parks Expenses Service Charges & Fees World Pay & CivicRec Fees 9,723 5,000 5,100 5,202 400 - Trophy Club Park (Fund 09)09-400-64000 Parks Expenses Electricity Electricity for restrooms, guard house, pavilion and shed at beautification area.3,450 2,235 2,280 2,325 400 - Trophy Club Park (Fund 09)09-400-64100 Parks Expenses Water Irrigation of beautification area, restrooms, and guard shacks.2,573 5,112 5,214 5,319 400 - Trophy Club Park (Fund 09)09-400-64300 Parks Expenses Telephone 0 0 0 0 400 - Trophy Club Park (Fund 09)09-400-64400 Parks Expenses Communications /Pagers/Mobiles TCP Cell Phone - Phone Accessories - Datacard - TCP 6,205 5,640 5,753 5,868 400 - Trophy Club Park (Fund 09)09-400-65000 Parks Expenses Insurance 1,632 1,248 1,273 1,299 400 - Trophy Club Park (Fund 09)09-400-65100 Parks Expenses Property Maintenance Motorized trail general maintenance and improvements - Non-motorized general trail maintenance and improvements. general park facility maintenance - this includes items for bathroom maintenance, gate repair, camera repair, install distance signage at each Disc Golf course t-box 40,000 15,000 15,300 15,606 400 - Trophy Club Park (Fund 09)09-400-65350 Parks Expenses Equipment Maintenance Maintenance on all power equipment stored at Trophy Club Park.3,825 3,825 3,902 3,980 400 - Trophy Club Park (Fund 09)09-400-67000 Parks Expenses Independent Labor Motocross track maintenance (8 times per month) - Park mowing's by contractor (14 times over year) - Contractor for roadside mowing and clearing: $500 a month x 10 months: $5,000 95,000 40,000 40,800 41,616 400 - Trophy Club Park (Fund 09)09-400-67350 Parks Expenses Portable Toilets Maintaining and Delivery of 4 portable toilets. 5,960 5,400 5,508 5,618 400 - Trophy Club Park (Fund 09)09-400-68100 Parks Expenses Dues & Membership Arbor Day Foundation: Geocaching.com: Texas Parks and Wildlife Membership and other related nature related memberships Recreation Superintendent.0 143 146 149 400 - Trophy Club Park (Fund 09)09-400-70100 Parks Expenses Office Supplies General office supplies - Ventek Receipt Rolls 286 1,300 1,326 1,353 400 - Trophy Club Park (Fund 09)09-400-70300 Parks Expenses Postage Mail Ventek parts when they need to be sent in for repair.43 320 326 333 400 - Trophy Club Park (Fund 09)09-400-71000 Parks Expenses Fuel 5% increase per year 1,010 1,030 1,051 1,072 400 - Trophy Club Park (Fund 09)09-400-72100 Parks Expenses Uniforms Staff uniform shirts and Jeans for Trophy Club Park Staff 781 450 459 468 400 - Trophy Club Park (Fund 09)09-400-76950 Parks Expenses Community Events Arbor Day Celebration $5,000 - required by Tree City USA - Spring Family Campout – Catered Food ($2,000), Entertainment ($1,200), Misc. supplies ($300), Portable Restroom ($600)0 5,000 5,100 5,202 400 - Trophy Club Park (Fund 09)09-400-78200 Parks Expenses Small Tools General maintenance tools.79 500 510 520 400 - Trophy Club Park (Fund 09)09-400-78500 Parks Expenses Furniture/Equipment<$5,000 0 0 0 0 400 - Trophy Club Park (Fund 09)09-400-79100 Parks Expenses Maintenance Supplies General cleaning supplies for guard shack and restrooms.404 400 408 416 400 - Trophy Club Park (Fund 09)09-400-79999 Parks Expenses Miscellaneous Expense Incidental expenses related to park operations, programs, activities and supplies for smaller projects.5,161 300 306 312 400 - Trophy Club Park (Fund 09)09-400-83700 Parks Expenses Capital Outlay Opticom for First Responders Front Gate Entrance - $5,000 - Camera Replacement - $12,000 includes installation 257,000 110,500 98,500 67,500 400 - Trophy Club Park (Fund 09)09-400-99200 Parks Expenses Park Administration Transfer Police and EMS services to the Park and Administrative Services.11,250 15,000 15,000 15,000 Total $509,568 $293,555 $283,228 $255,627 130 Street Maintenance Sales Tax Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 10-000-40350 General Revenues Sales Tax 328,431 350,000 357,000 364,140 Other Funds 10-000-47000 General Revenues Interest Income 0 1,000 1,020 1,040 Total $328,431 $351,000 $358,020 $365,180 Expenses 360 - Street Maintenance Sales Tax (Fund 10)10-360-50100 Streets Expenses Salaries - Regular 70,375 76,594 78,126 79,688 360 - Street Maintenance Sales Tax (Fund 10)10-360-50103 Streets Expenses Merits 0 3,930 0 0 360 - Street Maintenance Sales Tax (Fund 10)10-360-50140 Streets Expenses Salaries - Longevity 2,083 1,649 1,682 1,715 360 - Street Maintenance Sales Tax (Fund 10)10-360-50145 Streets Expenses Salaries - Stipend 0 0 0 0 360 - Street Maintenance Sales Tax (Fund 10)10-360-50165 Streets Expenses Salaries - Cell Phone Stipend 0 360 0 0 360 - Street Maintenance Sales Tax (Fund 10)10-360-51200 Streets Expenses Retirement 9,893 10,389 10,596 10,808 360 - Street Maintenance Sales Tax (Fund 10)10-360-51210 Streets Expenses Medical Insurance 4,449 6,272 6,397 6,525 360 - Street Maintenance Sales Tax (Fund 10)10-360-51215 Streets Expenses Dental Insurance 525 750 765 781 360 - Street Maintenance Sales Tax (Fund 10)10-360-51216 Streets Expenses Vision Insurance 86 84 85 87 360 - Street Maintenance Sales Tax (Fund 10)10-360-51218 Streets Expenses Life Insurance & Other 415 563 574 586 360 - Street Maintenance Sales Tax (Fund 10)10-360-52220 Streets Expenses Social Security Taxes 4,644 4,873 4,971 5,070 360 - Street Maintenance Sales Tax (Fund 10)10-360-52225 Streets Expenses Medicare Taxes 1,086 1,139 1,162 1,185 360 - Street Maintenance Sales Tax (Fund 10)10-360-52250 Streets Expenses Unemployment Taxes -53 353 360 367 360 - Street Maintenance Sales Tax (Fund 10)10-360-52260 Streets Expenses Workers Compensation 3,965 3,472 3,542 3,613 360 - Street Maintenance Sales Tax (Fund 10)10-360-64100 Streets Expenses Water Misc. Streets Projects Water Meter 0 2,081 2,122 2,165 360 - Street Maintenance Sales Tax (Fund 10)10-360-64400 Streets Expenses Communications /Pagers/Mobiles 0 0 0 0 360 - Street Maintenance Sales Tax (Fund 10)10-360-65300 Streets Expenses Vehicle Maintenance 3 Oil changes x 1 F250 3x100x1=300 3 Oil Changes and routine service x 1 F350 3x120x1=360 3 Oil Changes and routine service x 1 F650 3x150x1=450 Tires as needed for all vehicles and miscellaneous repairs and additional routine service 2125.00 2,506 3,641 3,714 3,789 360 - Street Maintenance Sales Tax (Fund 10)10-360-65350 Streets Expenses Equipment Maintenance Striping Equipment, Message Boards, and small equipment 1,210 500 510 520 360 - Street Maintenance Sales Tax (Fund 10)10-360-65500 Streets Expenses Street Maintenance Street Repairs - Outside Contractor & Internal, increase in cost of materials 82,432 125,000 127,500 130,050 360 - Street Maintenance Sales Tax (Fund 10)10-360-65510 Streets Expenses Signs & Markings Street Signs replacements, Striping (paint), and adding crosswalk flashers, Street buttons/reflectors 24,000 40,000 40,800 41,616 360 - Street Maintenance Sales Tax (Fund 10)10-360-71000 Streets Expenses Fuel 5% increase each year 6,724 6,763 6,898 7,036 360 - Street Maintenance Sales Tax (Fund 10)10-360-78200 Streets Expenses Small Tools Small power tools, generators, pumps, drills, blowers, etc. New chainsaw and new generator.236 2,081 2,122 2,165 360 - Street Maintenance Sales Tax (Fund 10)10-360-79999 Streets Expenses Miscellaneous Expense 723 0 0 0 360 - Street Maintenance Sales Tax (Fund 10)10-360-99100 Streets Expenses Transfer to General Fund 20,000 20,000 20,000 20,000 360 - Street Maintenance Sales Tax (Fund 10)10-360-99400 Streets Expenses Transfer to Debt Service 0 0 0 0 360 - Street Maintenance Sales Tax (Fund 10)10-360-99700 Streets Expenses Transfer to Storm Drainage 0 0 0 0 Total $235,299 $310,494 $311,926 $317,766 131 Storm Drainage Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 11-000-43250 General Revenues Storm Drainage Fees 425,000 430,000 438,600 447,372 Other Funds 11-000-47000 General Revenues Interest Income 0 5,000 5,100 5,202 Total $425,000 $435,000 $443,700 $452,574 Expenses 365 - Storm Drainage (Fund 11)11-365-60100 Drainage Expenses Professional Outside Services Comprehensive mosquito trapping, testing and larviciding, and disease response - Magnolia Fisheries $450 x 12 months - Drainage Study 30,000 30,000 30,600 31,212 365 - Storm Drainage (Fund 11)11-365-60550 Drainage Expenses Engineering/Construction General Consulting 6,691 30,000 30,600 31,212 365 - Storm Drainage (Fund 11)11-365-64201 Drainage Expenses Trash Removal/Recycling For residents to drop off at the environmental collections center, City of Fort Worth 2,067 5,202 5,306 5,412 365 - Storm Drainage (Fund 11)11-365-65520 Drainage Expenses Street Sweeping Town wide street sweeping 3 times per year @ $1,500 each 9,467 15,606 15,918 16,236 365 - Storm Drainage (Fund 11)11-365-67000 Drainage Expenses Independent Labor $3,600 mowing and weed eating at Bobcat ravine (9 x $400) - $5,600 mowing and weed eating at Lakeview ravine (8 x $700) - $2,800 mowing and weed eating at Troon ravine (8 x $350)100,000 125,000 127,500 130,050 365 - Storm Drainage (Fund 11)11-365-68100 Drainage Expenses Dues & Membership MS4 Permit - TCEQ 0 250 255 260 365 - Storm Drainage (Fund 11)11-365-99100 Drainage Expenses Transfer to General Fund 13,333 20,000 40,000 40,000 365 - Storm Drainage (Fund 11)11-365-99400 Drainage Expenses Transfer to Debt Service 2015 GO Refunding Utility 11% - 2013 CO Drainage 27533 0 0 0 0 Total $161,558 $226,058 $250,179 $254,382 132 Court Technology Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 12-000-43120 General Revenues Municipal Court Technology Fees 196 1,000 1,000 1,000 Total $196 $1,000 $1,000 $1,000 Expenses 615 - Court Technology (Fund 12)12-261-60800 Court Technology Expenses Software & Support OSSI - Interface to Incode Courts system 4,440 2,105 2,211 2,323 615 - Court Technology (Fund 12)12-261-78600 Court Technology Expenses Hardware Miscellaneous Hardware Replacement 0 650 650 650 615 - Court Technology (Fund 12)12-261-83700 Court Technology Expenses Capital Outlay 0 0 0 0 Total $4,440 $2,755 $2,861 $2,973 133 Court Security Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 13-000-43110 General Revenues Municipal Court Security Fees 7,213 3,000 3,000 3,000 Other Funds 13-000-43115 General Revenues Truancy Prevention & Diversion Fees 3,908 2,000 2,000 2,000 Other Funds 13-000-43116 General Revenues Jury Fund Fees 77 0 0 0 Total $11,198 $5,000 $5,000 $5,000 Expenses 615 - Court Security (Fund 13)13-271-60800 Court Security Expenses Software & Support 0 0 0 0 615 - Court Security (Fund 13)13-271-63551 Court Security Expenses Schools & Training Judge - 2 training sessions 2,000 2,000 2,000 2,000 615 - Court Security (Fund 13)13-271-68200 Court Security Expenses Travel & per diem Judge - 1 out of town training event 500 500 500 500 615 - Court Security (Fund 13)13-271-78600 Court Security Expenses Hardware 0 0 0 0 615 - Court Security (Fund 13)13-271-83700 Court Security Expenses Capital Outlay 0 0 0 0 615 - Court Security (Fund 13)13-271-99100 Court Security Expenses Transfer to General Fund 1,125 1,500 1,500 1,500 Total $3,625 $4,000 $4,000 $4,000 134 Economic Development Corporation 4B Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 15-000-40300 General Revenues Sales Tax 700,000 700,000 714,000 728,280 Other Funds 15-000-47000 General Revenues Interest Income 739 500 510 520 Other Funds 15-000-51013 General Revenues Miscellaneous Revenue 53,625 52,625 51,625 50,625 Total $754,364 $753,125 $766,135 $779,425 Expenses 951 - EDC4B (Fund 15)15-951-60100 EDC 4B Expenses Professional Outside Services Increase for outside legal and advisory services 15,000 50,000 51,000 52,020 951 - EDC4B (Fund 15)15-951-60200 EDC 4B Expenses Auditing EDC 4B Portion of Audit Expenses, increased to provide general fund relief 5,000 5,000 5,100 5,202 951 - EDC4B (Fund 15)15-951-63200 EDC 4B Expenses Advertising Advertising and Promotional Items 12,925 25,000 25,500 26,010 951 - EDC4B (Fund 15)15-951-63250 EDC 4B Expenses Printing Misc. Printing 500 510 520 951 - EDC4B (Fund 15)15-951-63551 EDC 4B Expenses Schools & Training Economic Development Training for Staff 3,000 3,060 3,121 951 - EDC4B (Fund 15)15-951-68100 EDC 4B Expenses Dues & Membership TEDC & ICSC Membership 2,500 2,550 2,601 951 - EDC4B (Fund 15)15-951-68200 EDC 4B Expenses Travel & per diem Travel & Accommodations to Conference 2,000 2,040 2,081 951 - EDC4B (Fund 15)15-951-70100 EDC 4B Expenses Office Supplies Misc. Office Supplies for Meetings 500 510 520 951 - EDC4B (Fund 15)15-951-79999 EDC 4B Expenses Miscellaneous Expense Alliance Development Forum 3,333 4,000 4,080 4,162 951 - EDC4B (Fund 15)15-951-87150 EDC 4B Expenses EDC Projects Parking Lot for HG Sply Co.0 0 0 0 951 - EDC4B (Fund 15)15-951-87200 EDC 4B Expenses Incentive Programs OTD Incentive 0 0 0 0 951 - EDC4B (Fund 15)15-951-91000 EDC 4B Expenses Bond Interest 0 0 0 0 951 - EDC4B (Fund 15)15-951-92000 EDC 4B Expenses Paying Agent Fee Paying Agent Fees on 2015 CO 400 416 424 433 951 - EDC4B (Fund 15)15-951-99150 EDC 4B Expenses Transfer Out Proposed EDC 4B Transfer to General Fund 40,000 40,000 40,000 40,000 951 - EDC4B (Fund 15)15-951-99400 EDC 4B Expenses Transfer to Debt Service 2015 CO 200,257 201,518 202,263 202,463 Total $276,915 $334,434 $337,037 $339,133 135 Hotel Occupancy Tax Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 16-000-40400 General Revenues Hotel Occupancy Tax 673,200 600,000 600,000 600,000 Other Funds 16-000-43315 General Revenues Community Events Revenue 14,667 7,500 7,500 7,500 Other Funds 16-000-47000 General Revenues Interest Income 2,181 5,000 5,000 5,000 Total $690,048 $612,500 $612,500 $612,500 Expenses 370 - Hotel Occupancy (Fund 16)16-370-50100 Hotel Occupancy Expenses Salaries - Regular 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-50130 Hotel Occupancy Expenses Salaries - Overtime 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-51200 Hotel Occupancy Expenses Retirement 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-51210 Hotel Occupancy Expenses Medical Insurance 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-51215 Hotel Occupancy Expenses Dental Insurance 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-51216 Hotel Occupancy Expenses Vision Insurance 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-51218 Hotel Occupancy Expenses Life Insurance & Other 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-52220 Hotel Occupancy Expenses Social Security Taxes 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-52225 Hotel Occupancy Expenses Medicare Taxes 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-52250 Hotel Occupancy Expenses Unemployment Taxes 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-60200 Hotel Occupancy Expenses Auditing Hotel Portion of Audit Costs 4,000 4,000 4,000 4,000 370 - Hotel Occupancy (Fund 16)16-370-60800 Hotel Occupancy Expenses Software & Support 18,500 10,000 5,000 5,000 370 - Hotel Occupancy (Fund 16)16-370-63200 Hotel Occupancy Expenses Advertising Communications - Promotional Marketing Services TBD - $8,000 - Communications - Photography / Videography Services TBD - $5,000 17,500 17,500 18,595 18,595 370 - Hotel Occupancy (Fund 16)16-370-63800 Hotel Occupancy Expenses Service Charges & Fees 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-64400 Hotel Occupancy Expenses Communications /Pagers/Mobiles 1,368 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-67300 Hotel Occupancy Expenses Event Rentals 1,990 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-68100 Hotel Occupancy Expenses Dues & Membership Communications - TACVB/TTIA Annual Meeting TBD - $2,000 - Communications - TTIA Unity Dinner - Austin, TX - Communications - TTIA Dues - $700 - Communications - TACVB Dues - $700 0 4,000 4,000 4,000 370 - Hotel Occupancy (Fund 16)16-370-68200 Hotel Occupancy Expenses Travel & per diem 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-68600 Hotel Occupancy Expenses Meetings 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-72100 Hotel Occupancy Expenses Uniforms 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-72700 Hotel Occupancy Expenses Program Supplies 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-76700 Hotel Occupancy Expenses July 4 Celebration Parks & Rec - Project 206 - Fire Department Request: Water - Parks & Rec - Project 206 – Police Department Requests: Small equipment: Parts and equipment for PD Bike Patrol, radio items site setup items, and camera system rental - $1,500, Miscellaneous expenses: Food, Water, handouts, cooking supplies and personal protection (bug spray and sunscreen) - $2,000, Uniforms: special event uniforms - $1,000, Printing: flyers and handouts - $500, Miscellaneous: Barricades for two way traffic during the parade and the race event - $4,500(rental) - Parks & Rec - Project 206 – 4th of July Supplies: Banners and Signs - $3,000, Flags, Beads, Wristbands and Parade handouts - $1,200, 5K shirts - $4,500, Staff /Volunteer shirts/Hats - $500, 5K Awards - $300, Racing Systems - $4,500, Portable Drone/Photographer - $1,200, Facebook Ads - $400, Staff Meals - $500, PD supplies - $5,000. Lost Child Large balloon/inflatable for Fire Department Trailer - Parks & Rec - Project 206 - 4th of July Event Rentals: Band, stage and generator - $15,000, Inflatables - $30,000 Vendor Tents - $5,000, Electricity - $5,000, Porta Potties w/ Hand Washing Stations - $2,000, Light Towers - $2,000, Face Painting, Balloon Artist, Magician, Juggler - $10,000, Shuttle Service - $3,500, Bagpipe Band - $1,000. - Parks & Rec - Fireworks (Moved to Community Events FY22 - Fireworks are specifically restricted from HOT funds use 100,000 140,000 140,000 140,000 370 - Hotel Occupancy (Fund 16)16-370-76950 Hotel Occupancy Expenses Community Events 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-79999 Hotel Occupancy Expenses Miscellaneous Expense 0 0 0 0 370 - Hotel Occupancy (Fund 16)16-370-83700 Hotel Occupancy Expenses Capital Outlay Place holder for capital outlay 0 100,000 100,000 100,000 370 - Hotel Occupancy (Fund 16)16-370-99100 Hotel Occupancy Expenses Transfer to General Fund 95,000 95,000 95,000 95,000 370 - Hotel Occupancy (Fund 16)16-370-99650 Hotel Occupancy Expenses Transfer to Future Capital Project Reserve 0 0 0 0 Total $238,358 $370,500 $366,595 $366,595 136 Rec Programs Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 17-000-43300 General Revenues Recreation Programs 14,855 6,000 6,000 6,000 Total $14,855 $6,000 $6,000 $6,000 Expenses 450 - Recreation Programs (Fund 17)17-450-60100 Recreation Expenses Professional Outside Services Athletic Referee Fees 3,250 6,000 6,000 6,000 Total $3,250 $6,000 $6,000 $6,000 137 Parkland Dedication Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 18-000-43350 General Revenues Park Revenues 26,410 0 0 0 Other Funds 18-000-47000 General Revenues Interest Income 754 1,750 1,750 1,750 Other Funds 18-000-51012 General Revenues Miscellaneous Revenue 0 0 0 0 Total $27,164 $1,750 $1,750 $1,750 Expenses 400 - Parkland Dedication (Fund 18)18-400-83700 Parks Expenses Capital Outlay Replace Independence Park West Playground. FY23 Indy East Batting Cages 180,000 97,000 180,000 0 Total $180,000 $97,000 $180,000 $- 138 IS Capital Equipment Replacement Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Expenses 640 - IS Capital Equipment Replacement (Fund 23)23-000-99150 General Expenses Transfer Out 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-000-99800 General Expenses Refunding Cost 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-251-83700 Police Expenses Capital Outlay 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-255-83700 EMS Expenses Capital Outlay 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-255-90500 EMS Expenses Principle - Lease Pmt 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-255-90600 EMS Expenses Interest - Lease Payment 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-256-83700 Fire Expenses Capital Outlay 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-400-83700 Parks Expenses Capital Outlay 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-450-83700 Recreation Expenses Capital Outlay 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-522-83700 Community Development Expenses Capital Outlay 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-611-83700 Finance Expenses Capital Outlay 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-640-78400 Information Services Expenses Small Equipment 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-640-78600 Information Services Expenses Hardware 0 0 0 0 640 - IS Capital Equipment Replacement (Fund 23)23-640-83700 Information Services Expenses Capital Outlay 60,000 100,000 100,000 100,000 640 - IS Capital Equipment Replacement (Fund 23)23-710-83700 Facilities Management Expenses Capital Outlay 0 0 0 0 Total $60,000 $100,000 $100,000 $100,000 139 Tax Increment Reinvestment Zone Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 60-000-40100 General Revenues Property Taxes Tarrant County & Town 112,763 79,744 81,339 82,966 Other Funds 60-000-40300 General Revenues Sales Tax 27,500 28,611 29,183 29,767 Total $140,263 $108,355 $110,522 $112,733 Expenses 140 - TIRZ (Fund 60)60-140-60100 Manager's Office Expenses Professional Outside Services Stars Reporting (Detailed Report used to calculate increment remittance)3,000 3,000 4,000 4,000 140 - TIRZ (Fund 60)60-140-87200 Manager's Office Expenses Incentive Programs 35% of Revenue Remitted to OTD, Interest Payment 49,280 37,924 38,683 39,456 Total $52,280 $40,924 $42,683 $43,456 140 Debt Service Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues 79 Debt Services Fund 79-000-40100 General Revenues Property Taxes 2,523,348 2,568,120 2,187,074 1,791,304 79 Debt Services Fund 79-000-40125 General Revenues Property Taxes/Delinquent 1,977 2,000 2,000 2,000 79 Debt Services Fund 79-000-40150 General Revenues Property Taxes/Penalty & Interest 6,018 4,500 4,500 4,500 79 Debt Services Fund 79-000-47000 General Revenues Interest Income 3,566 2,500 2,500 2,500 79 Debt Services Fund 79-000-49004 General Revenues Bond Proceeds 0 0 0 0 79 Debt Services Fund 79-000-49005 General Revenues Bond Proceeds - Premium 0 0 0 0 79 Debt Services Fund 79-000-49210 General Revenues Transfer In - EDC 4B 200,257 201,518 202,263 202,463 79 Debt Services Fund 79-000-49230 General Revenues Transfer In - Street Maintenance Sales Tax 0 0 0 0 79 Debt Services Fund 79-000-49240 General Revenues Transfer In - Storm Drainage 0 0 0 0 79 Debt Services Fund 79-000-49260 General Revenues Transfer In - Capital Projects 0 0 0 0 79 Debt Services Fund 79-000-49270 General Revenues Tranfer In - CCPD 0 0 0 0 Total $2,735,166 $2,778,638 $2,398,337 $2,002,767 Expenses 601 - Debt Service 79-601-90000 Debt Service Expenses Bond Principal 2004 CO - 2010 GO - 2010 Refunding - 2013 CO (2010 Refunding) - 2014 CO - 2015 GO Refunding - 2015 Sales Tax Rev. Bonds (EDC 4B) - 2016 GO - 2016 CO - 2017 CO - 2020 GO Ref - 2021 CO 2,408,000 2,173,000 1,695,000 1,570,000 601 - Debt Service 79-601-91000 Debt Service Expenses Bond Interest 2004 CO - 2010 GO - 2010 Refunding - 2013 CO (2010 Refunding) - 2014 CO - 2015 GO Refunding - 2015 Sales Tax Rev. Bonds (EDC 4B) - 2016 GO - 2016 CO - 2017 CO - 2020 GO Ref - 2021 CO 645,527 575,713 520,389 475,303 601 - Debt Service 79-601-92000 Debt Service Expenses Paying Agent Fee Agent Fee $750 per issuance 5,150 7,500 7,500 7,500 601 - Debt Service 79-601-93100 Debt Service Expenses Bond Issuance Cost 0 0 0 0 Total $3,058,677 $2,756,213 $2,222,889 $2,052,803 141 Capital Projects Fund Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected Revenues Other Funds 89-000-47000 General Revenues Interest Income 30,547 20,000 10,000 1,000 Other Funds 89-000-49004 General Revenues Bond Proceeds 0 0 0 0 Other Funds 89-000-49005 General Revenues Bond Proceeds - Premium 0 0 0 0 Other Funds 89-000-49220 General Revenues Transfer In Transfer from GF 0 0 0 0 Total $30,547 $20,000 $10,000 $1,000 Expenses Capital Projects (Fund 89)89-140-60100 Manager's Office Expenses Professional Outside Services Investment Services 0 0 0 0 Capital Projects (Fund 89)89-140-78550 Manager's Office Expenses Land Acquisition 0 0 0 0 Capital Projects (Fund 89)89-360-83700 Streets Expenses Capital Outlay Proposed Roundabout - Future Capital Projects- Forest Hill, Inverness, Creekmere, Meadowboork Creek retaining wall behind 17 Meadowbrook. - Budget Amendment - Remaining Bond Funds 1,518,217 5,025,000 3,800,000 11,000,000 Capital Projects (Fund 89)89-360-83750 Streets Expenses Construction 0 0 0 0 Capital Projects (Fund 89)89-360-86300 Streets Expenses Engineering 200,000 200,000 200,000 200,000 Capital Projects (Fund 89)89-611-93100 Finance Expenses Bond Issuance Cost 0 0 0 0 Total $1,718,217 $5,225,000 $4,000,000 $11,200,000 142 Page 1 of 2 To: Mayor and Town Council From: Wade L. Carroll, Town Manager CC: Anita Otterson, Town Secretary Mike Erwin, Finance Director Re: Ad Valorem Tax Not to Exceed Rate Town Council Meeting, August 9, 2022 Agenda Item: Consider and take appropriate action regarding a record vote on a not-to-exceed Fiscal Year 2023 Ad Valorem Tax Rate and schedule a public hearing to meet Truth in Taxation requirements and/or as required by the Charter and related matters (M. Erwin). Strategic Link: Administrative & Financial Services – Exercise fiscal discipline in all Town operations. Background and Explanation: The proposed Fiscal Year 2023 budget includes an Ad Valorem Tax Rate of $0.435/$100 of valuation. Of the $0.435/$100 tax rate, $0.335/$100 is for maintenance and operations and $0.10/$100 is to service the Town’s debt requirements for the upcoming fiscal year. The No- New-Revenue Rate for Fiscal Year 2023 is $0.408580/$100 and the Voter Approval Rate is $0.446677/$100. The Proposed Tax Rate of $0.435/$100 is below the Voter Approval Rate. The proposed tax rate must be approved via a record vote. This rate does not trigger a rollback election. Legal Review: Not applicable Board/Commission/ or Committee Recommendation: Not applicable Staff Recommendation: Staff recommends setting a Not to Exceed Property Tax Rate of $0.435/$100 Ad Valorem Tax Rate, which is below the Voter-approval rate and setting a public tax rate hearing for Tuesday, September 13, 2022. 143 Page 2 of 2 Attachments: •2022 Tax Rate Calculation Worksheet Town Council Approval: Mayor Alicia Fleury or designee 144 2022 Tax Rate Calculation WorksheetTaxing Units Other Than School Districts or Water Districts ____________________________________________________________________________ Taxing Unit Name ________________________________ Phone (area code and number) ____________________________________________________________________________ Taxing Unit’s Address, City, State, ZIP Code ________________________________ Taxing Unit’s Website Address Line No-New-Revenue Tax Rate Worksheet Amount/Rate 1.2021 total taxable value. Enter the amount of 2021 taxable value on the 2021 tax roll today. Include any adjustments since last year’s certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceil- ings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1 $ 2.2021 tax ceilings. Counties, cities and junior college districts. Enter 2021 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________ 3.Preliminary 2021 adjusted taxable value. Subtract Line 2 from Line 1.$ _____________ 4.2021 total adopted tax rate.$ __________/$100 A. Original 2021 ARB values:............................................................................ $ _____________ B.2021 values resulting from final court decisions:..................................................... - $ _____________ C. 2021 value loss. Subtract B from A.3 $ _____________ A. 2021 ARB certified value: ............................................................................ $ _____________ B.2021 disputed value:................................................................................. - $ _____________ C. 2021 undisputed value. Subtract B from A. 4 $ _____________ 7.2021 Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________ Form 50-856 GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable. School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements. Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. SECTION 1: No-New-Revenue Tax Rate The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together. _____________ 5.2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value. 6.2021 taxable value subject to an appeal under Chapter 42, as of July 25. 1 Tex. Tax Code §26.012(14) 2 Tex. Tax Code §26.012(14) 3 Tex. Tax Code §26.012(13) 4 Tex. Tax Code §26.012(13) Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax 50-856 • 5-22/9 145 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line No-New-Revenue Tax Rate Worksheet Amount/Rate 8.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________ 9.2021 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2021. Enter the 2021 value of property in deannexed territory. 5 $ _____________ A. Absolute exemptions. Use 2021 market value:......................................................... $ _____________ B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption times 2021 value:...................................................................................... + $ _____________ C. Value loss. Add A and B. 6 $ _____________ A. 2021 market value:................................................................................... $ _____________ B. 2022 productivity or special appraised value:........................................................ - $ _____________ C. Value loss. Subtract B from A. 7 $ _____________ 12.Total adjustments for lost value. Add Lines 9, 10C and 11C.$ _____________ 13.2021 captured value of property in a TIF. Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which 2021 taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised value in line 18D, enter 0.$ _____________ 14.2021 total value. Subtract Line 12 and Line 13 from Line 8.$ _____________ 15.Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________ 16.Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2021. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. 9 $ _____________ 17.Adjusted 2021 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________ A. Certified values:...................................................................................... $ _____________ B. Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________ C. Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property:........... - $ _____________ D. Tax increment financing: Deduct the 2022 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2022 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 23 below. 12 .................... - $ _____________ E. Total 2022 value. Add A and B, then subtract C and D.$ _____________ 10.2021 taxable value lost because property first qualified for an exemption in 2022. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods- in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2022 does not create a new exemption or reduce taxable value. 11.2021 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2022. Use only properties that qualified in 2022 for the first time; do not use proper- ties that qualified in 2021. 18.Total 2022 taxable value on the 2022 certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners age 65 or older or disabled. 11 5 Tex. Tax Code §26.012(15) 6 Tex. Tax Code §26.012(15) 7 Tex. Tax Code §26.012(15) 8 Tex. Tax Code §26.03(c) 9 Tex. Tax Code §26.012(13) 10 Tex. Tax Code §26.012(13) 11 Tex. Tax Code §26.012, 26.04(c-2) 12 Tex. Tax Code §26.03(c) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2 146 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line No-New-Revenue Tax Rate Worksheet Amount/Rate 19.Total value of properties under protest or not included on certified appraisal roll. 13 A. 2022 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value under protest. 14.................................................... $ _____________ B. 2022 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value of property not on the certified roll. 15 .............................. + $ _____________ C. Total value under protest or not certified. Add A and B.$ _____________ 20.2022 tax ceilings. Counties, cities and junior colleges enter 2022 total taxable value of homesteads with tax ceilings. These include the home- steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or a prior year for homeowners age 65 or older or disabled, use this step.16 $ _____________ 21.2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________ 22.Total 2022 taxable value of properties in territory annexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022 value of property in territory annexed. 18 $ _____________ 23.Total 2022 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to exist- ing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, 2021 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2022. 19 $ _____________ 24.Total adjustments to the 2022 taxable value. Add Lines 22 and 23.$ _____________ 25.Adjusted 2022 taxable value. Subtract Line 24 from Line 21.$ _____________ 26.2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20 $ __________/$100 27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2022 county NNR tax rate. 21 $ __________/$100 SECTION 2: Voter-Approval Tax Rate The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split into two separate rates: 1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. Line Voter-Approval Tax Rate Worksheet Amount/Rate 28.2021 M&O tax rate. Enter the 2021 M&O tax rate.$ __________/$100 29.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 13 Tex. Tax Code §26.01(c) and (d) 14 Tex. Tax Code §26.01(c) 15 Tex. Tax Code §26.01(d) 16 Tex. Tax Code §26.012(6)(B) 17 Tex. Tax Code §26.012(6) 18 Tex. Tax Code §26.012(17) 19 Tex. Tax Code §26.012(17) 20 Tex. Tax Code §26.04(c) 21 Tex. Tax Code §26.04(d) For additional copies, visit:comptroller.texas.gov/taxes/property-tax Page 3 147 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate 30.Total 2021 M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ _____________ A. M&O taxes refunded for years preceding tax year 2021. Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. .............. + $ _____________ B. 2021 taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2022 captured appraised value in Line 18D, enter 0....................................................................................... – $ _____________ C. 2021 transferred function. If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function will subtract this amount in D below. The taxing unit receiving the function will add this amount in D below. Other taxing units enter 0. .................................................................... +/- $ _____________ D. 2021 M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if discontinuing function and add if receiving function..................................................... $ _____________ E. Add Line 30 to 31D.$ _____________ 32.Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 33.2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100 A. 2022 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________ B. 2021 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies................. – $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D. Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 A. 2022 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose. ........ $ _____________ B. 2021 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2020 and ending on June 30, 2021, less any state assistance received for the same purpose................................................................................... – $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D. Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 31.Adjusted 2021 levy for calculating NNR M&O rate. 34.Rate adjustment for state criminal justice mandate. 23 35.Rate adjustment for indigent health care expenditures. 24 22 [Reserved for expansion] 23 Tex. Tax Code §26.044 24 Tex. Tax Code §26.0441 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4 148 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate 36.Rate adjustment for county indigent defense compensation. 25 A. 2022 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender’s office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2021 and ending on June 30, 2022, less any state grants received by the county for the same purpose.......................... $ _____________ B. 2021 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender’s office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2020 and ending on June 30, 2021, less any state grants received by the county for the same purpose.......................... $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D. Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................ $ __________/$100 E. Enter the lesser of C and D. If not applicable, enter 0.$ __________/$100 A. 2022 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2021 and ending on June 30, 2022. .............................................................................. $ _____________ B. 2021 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2020 and ending on June 30, 2021. .............................................................................. $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100 D. Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100 E. Enter the lesser of C and D, if applicable. If not applicable, enter 0.$ __________/$100 A. Amount appropriated for public safety in 2021. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _____________ B. Expenditures for public safety in 2021. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year .................................................................. $ _____________ C. Subtract B from A and divide by Line 32 and multiply by $100 ........................................... $ __________/$100 D. Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100 39.Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100 A. Enter the amount of additional sales tax collected and spent on M&O expenses in 2021, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent ...................................................................................... $ _____________ B. Divide Line 40A by Line 32 and multiply by $100 ........................................................ $ __________/$100 C. Add Line 40B to Line 39.$ __________/$100 41.2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.$ __________/$100 37.Rate adjustment for county hospital expenditures. 26 38.Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipal- ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more information. 40.Adjustment for 2021 sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent addi- tional sales tax on M&O expenses in 2021 should complete this line. These entities will deduct the sales tax gain rate for 2022 in Section 3. Other taxing units, enter zero. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08. - or - Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035. 25 Tex. Tax Code §26.0442 26 Tex. Tax Code §26.0443 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5 149 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate D41.Disaster Line 41 (D41): 2022 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of 1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred, or 2) the third tax year after the tax year in which the disaster occurred If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 If the taxing unit does not qualify, do not complete Disaster Line 41 (Line D41).$ __________/$100 42.Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid on debts that: (1) are paid by property taxes, (2) are secured by property taxes, (3) are scheduled for payment over a period longer than one year, and (4) are not classified in the taxing unit’s budget as M&O expenses. A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2022, verify if it meets the amended definition of debt before including it here. 28 Enter debt amount .................................................................................... $ _____________ B. Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________ C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________ D. Subtract amount paid from other resources ............................................................ – $ _____________ E. Adjusted debt. Subtract B, C and D from A.$ _____________ 43.Certified 2021 excess debt collections. Enter the amount certified by the collector. 29 $ _____________ 44.Adjusted 2022 debt. Subtract Line 43 from Line 42E.$ _____________ 45.2022 anticipated collection rate. A. Enter the 2022 anticipated collection rate certified by the collector. 30 .................................... ____________% B. Enter the 2021 actual collection rate. ................................................................... ____________% C. Enter the 2020 actual collection rate. ................................................................... ____________% D. Enter the 2019 actual collection rate. ................................................................... ____________% E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater than 100%. 31 ____________% 46.2022 debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________ 47.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 48.2022 debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100 49.2022 voter-approval tax rate. Add Lines 41 and 48.$ __________/$100 D49.Disaster Line 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41. Add Line D41 and 48.$ __________/$100 27 Tex. Tax Code §26.042(a) 28 Tex. Tax Code §26.012(7) 29 Tex. Tax Code §26.012(10) and 26.04(b) 30 Tex. Tax Code §26.04(b) 31 Tex. Tax Code §§26.04(h), (h-1) and (h-2) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6 150 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 Line Voter-Approval Tax Rate Worksheet Amount/Rate 50.COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval tax rate.$ __________/$100 Line Additional Sales and Use Tax Worksheet Amount/Rate 51.Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2021, enter 0.$ 52.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti- mated sales tax revenue. 33 Taxing units that adopted the sales tax in November 2021 or in May 2022. Multiply the amount on Line 51 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. 34 - or - Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95.$ 53.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ 54.Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$ 55.2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$ 56.2022 NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if you adopted the additional sales tax before November 2021.$ 57.2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable, of the Voter-Approval Tax Rate Worksheet.$ 58.2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$ Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate 59.Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38 $ 60.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ 61.Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$ 62.2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$ SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the additional sales tax. _____________ _____________ _____________ __________/$100 __________/$100 __________/$100 __________/$100 __________/$100 SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution. _____________ _____________ __________/$100 __________/$100 32 Tex. Tax Code §26.041(d) 33 Tex. Tax Code §26.041(i) 34 Tex. Tax Code §26.041(d) 35 Tex. Tax Code §26.04(c) 36 Tex. Tax Code §26.04(c) 37 Tex. Tax Code §26.045(d) 38 Tex. Tax Code §26.045(i) For additional copies, visit:comptroller.texas.gov/taxes/property-tax Page 7 151 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years. 39 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero. The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios: • a tax year before 2020; 40 • a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 or • after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code Section 120.002(a) without the required voter approval. 42 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 43 Line Unused Increment Rate Worksheet Amount/Rate 63.2021 unused increment rate. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. If the number is less than zero, enter zero.$ __________/$100 64.2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2021, enter zero.$ __________/$100 65.2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2021, enter zero.$ __________/$100 66.2022 unused increment rate. Add Lines 63, 64 and 65.$ __________/$100 67.2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).$ __________/$100 Line De Minimis Rate Worksheet Amount/Rate SECTION 6: De Minimis Rate The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 44 This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45 68.Adjusted 2022 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ __________/$100 69.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 70.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$ __________/$100 71.2022 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100 72.De minimis rate. Add Lines 68, 70 and 71.$ __________/$100 SECTION 7: Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.46 Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 47 This section will apply to a taxing unit other than a special taxing unit that: • directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and • the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago. 39 Tex. Tax Code §26.013(a) 40 Tex. Tax Code §26.013(c) 41 Tex. Tax Code §§26.0501(a) and (c) 42 Tex. Local Gov’t Code §120.007(d), effective Jan. 1, 2022 43 Tex. Tax Code §26.063(a)(1) 44 Tex. Tax Code §26.012(8-a) 45 Tex. Tax Code §26.063(a)(1) 46 Tex. Tax Code §26.042(b) 47 Tex. Tax Code §26.042(f) For additional copies, visit:comptroller.texas.gov/taxes/property-tax Page 8 152 2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856 This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate without holding an election in the prior year. Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2). Line Emergency Revenue Rate Worksheet Amount/Rate 73.2021 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100 74.Adjusted 2021 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line. If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2021 worksheet due to a disaster, enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49. - or - If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in 2021, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to $ __________/$100 recalculate the voter-approval tax rate the taxing unit would have calculated in 2021 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the year(s) following the disaster. 48 Enter the final adjusted 2021 voter-approval tax rate from the worksheet. - or - If the taxing unit adopted a tax rate above the 2021 voter-approval tax rate without calculating a disaster tax rate or holding an election due to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet. 75.Increase in 2021 tax rate due to disaster. Subtract Line 74 from Line 73.$ __________/$100 76.Adjusted 2021 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 77.Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.$ _____________ 78.Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________ 79.Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 $ __________/$100 80.2022 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67 (taxing units with the unused increment rate).$ __________/$100 SECTION 8: Total Tax Rate Indicate the applicable total tax rates as calculated above. No-new-revenue tax rate. ................................................................................................................ $ __________/$100 As applicable, enter the 2022 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax). Indicate the line number used: ______ Voter-approval tax rate ................................................................................................................... $ __________/$100 As applicable, enter the 2022 voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue). Indicate the line number used: ______ De minimis rate........................................................................................................................... $ __________/$100 If applicable, enter the 2022 de minimis rate from Line 72. SECTION 9: Taxing Unit Representative Name and Signature Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified estimate of taxable value, in accordance with requirements in the Tax Code. 50 ____________________________________________________________ Printed Name of Taxing Unit Representative ____________________________________________________________ Taxing Unit Representative ________________________________________ Date 48 Tex. Tax Code §26.042(c) 49 Tex. Tax Code §26.042(b) 50 Tex. Tax Code §§26.04(c-2) and (d-2) For additional copies, visit:comptroller.texas.gov/taxes/property-tax Page 9 153 TOWN OF TROPHY CLUB, TEXAS RESOLUTION NO. 2022-08 A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS DISAPPROVING OF THE DENTON CENTRAL APPRAISAL DISTRICT 2023 BUDGET WHEREAS, Denton County is a taxing entity within the Denton Central Appraisal District and relies on the Denton Central Appraisal District for appraising property within the boundaries of the county for ad valorem tax purposes; and WHEREAS, the Denton Central Appraisal District operations are funded solely by the local taxing entities served by the appraisal district, which includes the Town of Trophy Club; and WHEREAS, on July 28, 2022, the Denton Central Appraisal District Board of Directors voted to approve the 2023 Budget in the amount of $17,997,944.33, an increase of 17.45% from the current 2022 budget; and WHEREAS, pursuant to Chapter 6 of the Texas Property Tax Code, each taxing unit has a right to adopt a resolution disapproving of the Denton Central Appraisal District budget; and WHEREAS, the Section 6.06 (b) of the Texas Property Tax Code further states that “if governing bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disapproving a budget and file them with the secretary of the board within 30 days after adoption, the budget does not take effect, and the board shall adopt a new budget within 30 days of the disapproval.” NOW, THEREFORE, BE IT RESOLVED, the Town Council of the Town of Trophy Club, Texas disapproves of the 2023 Budget of the Denton Central Appraisal District; and BE IT FURTHER RESOLVED that this action demonstrates a lack of confidence in the Denton Central Appraisal District. PASSED AND APPROVED this 9th day of August, 2022. ___________________________________ Alicia L. Fleury Mayor, Town of Trophy Club ATTEST: ________________________________ Anita Otterson, Town Secretary 154 Future Agenda Items August 9, 2022 Future Agenda Items will be divided into 3 Categories: 1) Current listing of all future agenda items requested by Council that have not been addressed. 2) Items that have been researched and are scheduled for a report to Council (first 2-4 weeks). 3) Items that Council has requested additional research/staff time on and will be brought back for public discussion at a Council Meeting. Council will be provided updates on items that require significant time. The Future Agenda Items list will be placed on the Council Meeting agenda to provide a status on all items. The current list will be reviewed and as items are completed; said items will be removed. The Council may add items as needed to the list. 1) Receive an update regarding Entryway Monumentation/Landscaping for the Town of Trophy Club. Halff has a meeting scheduled with staff on August 15th to discuss the Scope of Work, solidify the goals and objectives and to go over the project schedule. After this meeting, Halff will meet with the Art Subcommittee to discuss design. Anita has sent a list of dates to the Art Committee members to get availability and she will schedule the meeting. 2) Develop a Strategic Plan for the Town addressing future goals with budgetary needs for each department. Due to decreased staffing, the strategic plan document has been put on hold due to other pressing items during the budget process. Work will begin again in September. 3) Modifying the Existing Veteran’s Memorial to include “Space Force”. Ft. Worth Monument is estimating that the POW-MIA obelisk should be received in the next 4-6 weeks. Anita is working with the Veteran’s Memorial Committee to confirm the inscriptions that will be engraved on the monument. 4) Promote local businesses through the use of EDC and HOT Emails have been sent to local restaurants to set up a meeting to discuss ideas related to increasing business particularly during the lunch time period. Staff is also setting up meetings with our local hotel ownership to discuss ideas to increase hotel occupancy and how best to reach their customers. Lastly, I have met with Jeff Ackerson at Charles Swab and TD Ameritrade and discussed a plan to move forward. After I meet with the local businesses a plan will be developed and brought before Council for approval. 155