Fiscal Year 2012-2013
TOWN OF TROPHY CLUB
ANNUAL PROGRAM OF SERVICES
FISCAL YEAR 2013
ADOPTED
ON
SEPTEMBER 24, 2012
PREPARED BY:
MIKE SLYE
TOWN MANAGER
STEPHEN SEIDEL
ASSISTANT TOWN MANAGER
MICHAEL AGUILERA
FINANCE DIRECTOR
KRISTIN NAVARRO
BUDGET ANALYST
This budget reflects a property tax rate of $0.518543 per $100
appraised value.
This budget will raise more total property taxes than last year’s
budget by $330,588 or 7.52%, and of that amount $330,588 is
tax revenue to be raised from new property added to the tax
roll this year.
ELECTED OFFICIALS
Mayor Connie White
Mayor Pro Tem Glenn Strother
Council Member Bill Rose
Council Member Jeannette Tiffany
Council Member Clint Schroeder
Council Member Danny Mayer
APPOINTED OFFICIALS
Town Manager Mike Slye
Town Attorney Patricia Adams
Town Secretary Shannon DePrater
Municipal Judge Honorable Mark
Chambers
KEY STAFF
Assistant Town Manager Stephen Seidel
Community Development Director Carolyn Huggins
Emergency Medical Services & Fire Chief Danny Thomas
Finance Director
Human Resources Manager
Michael Aguilera
Tammy Ard
Information Systems Director Mike Pastor
Parks & Recreation Director Adam Adams
Police Chief
Public Information Officer/Marketing Manager
Scott Kniffen
April Reiling
Streets Director Ed Helton
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Table of Contents
2012-2013
READER’S GUIDE
Town Manager’s Budget Message ................................................................................................................. 1
Major Budget Issues ...................................................................................................................................... 3
Trophy Club Map ............................................................................................................................................ 7
Profile of Trophy Club .................................................................................................................................... 8
Budget Calendar ............................................................................................................................................ 9
Reader’s Guide ............................................................................................................................................ 10
BUDGET IN BRIEF
Organizational Chart……………………………………………………………………………………………… .. ..15
FTE Summary……………………………………………………………………………………………… ............ ..16
Strategy Map……………………………………………………………………………………………… ............. ..17
Revenue & Expenditure Summary ............................................................................................................... 18
Fund Balance Summary ............................................................................................................................... 19
General Fund Revenue & Expenditure Summary ……………………………………………………….… .. …..21
GENERAL FUND
General Fund Revenue Summary ................................................................................................................ 22
Administrative Services
Manager’s Office ................................................................................................................................... 24
Human Resources ................................................................................................................................. 28
Information Services .............................................................................................................................. 31
Legal ...................................................................................................................................................... 34
Public Safety Services
Police ..................................................................................................................................................... 37
EMS ....................................................................................................................................................... 42
Streets .......................................................................................................................................................... 45
Parks ............................................................................................................................................................ 49
Recreation .................................................................................................................................................... 53
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Community Development ............................................................................................................................. 57
Finance ........................................................................................................................................................ 63
Facilities Management ................................................................................................................................. 69
DEBT SERVICE FUND
Debt Management Overview ........................................................................................................................ 72
Debt Service Revenue & Expenditure Summary .......................................................................................... 75
Outstanding Bonded Debt ............................................................................................................................ 76
TROPHY CLUB PARK FUND
Trophy Club Park ......................................................................................................................................... 80
STREET MAINTENANCE SALES TAX FUND
Street Maintenance Sales Tax Fund Overview ............................................................................................ 83
STORM DRAINAGE UTILITY FUND
Storm Drainage Utility Overview .................................................................................................................. 86
ECONOMIC DEVELOPMENT
Economic Development Corporation 4A Fund ............................................................................................. 89
Economic Development Corporation 4B Fund ............................................................................................. 92
HOTEL OCCUPANCY TAX FUND
Hotel Occupancy Tax Fund Overview .......................................................................................................... 95
COURT TECHNOLOGY FUND
Court Technology Fund Overview ................................................................................................................ 98
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
COURT SECURITY FUND
Court Security Fund Overview ................................................................................................................... 101
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program Overview.................................................................................................... 104
Five Year Capital Improvement Program ................................................................................................... 106
Capital Projects Fund Summary ................................................................................................................. 108
Capital Replacement .................................................................................................................................. 109
Civic Center Contribution ........................................................................................................................... 110
2012 Tax Notes .......................................................................................................................................... 111
Park Bond .................................................................................................................................................. 112
SUPPLEMENTAL INFORMATION
Town Fact Sheet ........................................................................................................................................ 113
Purchasing Policy ....................................................................................................................................... 114
Investment Policy ....................................................................................................................................... 133
Cash Handling Policy ................................................................................................................................. 146
Economic Climate Dashboard .................................................................................................................... 147
Principal Property Tax Payers .................................................................................................................... 148
Glossary ..................................................................................................................................................... 149
September 24, 2012
Trophy Club Town Council
100 Municipal Drive
Trophy Club, TX 76262
Dear Town Council:
In accordance with the Trophy Club Town Charter and the State of Texas Local Government
Code, the adopted FY13 Budget for the fiscal year beginning October 1, 2012 and ending
September 30, 2013 is attached.
The adopted FY13 Budget presents in financial terms the plan for accomplishment of
municipal objectives during the forthcoming fiscal year. Preparation of this document
requires a comparison of the anticipated revenues with proposed programs and priorities that
are based on Town Council priorities, service demands or prior project commitments.
While the adopted budget does not fund all departmental requests, it meets Town Council
goals expressed during the planning process. The adopted budget has been formulated by
reflecting the core values of:
Providing exceptional governmental services;
Remaining fiscally sound;
Effectively allocating resources to meet citizen needs; and
Valuing our employees
The attached document is a conservative financial plan developed utilizing advanced
planning methods and Governmental Accounting Standards Board (GASB) 34 provisions and
complying with the adopted Fund Balance Policy (GASB 54). Prudent financial and
operational philosophies have guided budget development. Every budget seeks to allocate
scarce resources, and there will always be more needs than available funds.
The adopted FY13 Budget is based on an effective tax rate of $0.518543 per $100 assessed
valuation, a $0.011457 decrease from FY12. This effective rate will provide the same level of
revenue that was generated from the same properties on the tax role in the prior year. The
FY13 Budget highlights include:
TOWN OF TROPHY CLUB
100 Municipal Drive
Trophy Club, Texas 76262
Page 1 of 155
• Three new Police officers to offset community growth demand.
• Continued funding of the formal Capital Replacement Program.
• 1.5% COLA and 1.5% Merit as part of the employee salary market true-up process
initiated in FY12.
• One time employee stipend.
• One additional Outdoor Warning Siren.
• EMS Training Manikins.
• New and upgraded Police Department video equipment for vehicles and facility.
• Issuing a three year $500,000 Tax Note as part of a strategic, long term debt financing
plan.
• Required planning to reallocate sales tax dollars to EDC-4B & create a Crime Control
and Prevention District.
• Implementation of three projects identified in Phase 1 Stormwater Master Plan.
• Continued work on Phase 2 Stormwater Master Plan.
• Continued road reconstruction and improvements.
• Funds set aside for to plan for a Civic Center facility.
The adopted FY13 Budget has been placed on the Town website at www.trophyclub.org in
order to continue our efforts to broaden public communication and increase transparency
regarding the Town’s finances and budget process.
I am grateful to the Town Council for providing clear direction and guidance from the outset of
this budget cycle and the conviction to adopt this fiscal year’s budget. This budget lays the
groundwork for a continuation of a strong foundation to carry on the Town’s duties and
responsibilities and meeting the goals and objectives outlined by the Town Council. Each
Department Manager examined their departments for innovative and cost saving approaches
for service delivery and customer service. I am very appreciative of the entire Management
Team for their dedicated efforts in developing this budget.
In addition, special recognition goes to several employees who assisted in the budget
document. Assistant Town Manager Stephen Seidel, Finance Director Michael Aguilera, and
Budget Analyst Kristin Navarro are due a tremendous debt of gratitude for their hard work
and diligence. I appreciate the opportunity to lead an organization that provides our
community with better services, programs, and quality of life. Trophy Club truly is “a great
place to call home!”
Sincerely,
Michael T. Slye
Town Manager
Page 2 of 155
MAJOR BUDGET ISSUES
__________________________________________________________________________________________
The adopted budget includes total revenues of $11,249,999 and expenditures of $11,242,771. This report
discusses, by fund, the major issues addressed in the FY13 budget.
MAJOR ISSUES – GENERAL FUND
1. REVENUES – The first major issue deals with General Fund revenues.
A. Property Tax – The largest revenue source in the General Fund is the ad valorem tax.
1. Proposed Tax Rate - The FY13 adopted budget is based on a $.518543 ad valorem tax rate. This
rate is the same as the effective tax rate that would provide the same level of revenue as FY12.
2. Tax Rate – The ad valorem tax rate is comprised of two components. The first is the operations and
maintenance component that is used to calculate revenue for the Town’s General Fund operations.
The second component is the debt portion that is used to calculate revenue to pay the Town’s
general debt service obligations.
3. Average Home Value – The 2012 certified appraisal rolls show an increase of 10.18% over the 2011
certified value with a current average home value of $283,924.
B. Franchise Fees – The second largest revenue source in the General Fund is franchise fees. They are
projected based on the past and current trends and franchisee’s estimates.
C. Sales Tax – Sales tax receipts are the third largest revenue in the General Fund. The FY13 budget
projects a 4% growth in receipts over the current year’s estimate due to new retail developments within
the Town as well as a new hotel opening in January 2013. As always, sales tax revenue is wholly
dependent on the local economic conditions and can fluctuate.
D. Development Related Revenues – Single family development continues to grow at unprecedented rates
with no slow down in site. The FY13 budget development-related revenue is expecting another 275
homes to be built and an additional $40,000 in Commercial Permit Revenue.
E. Public Safety – Emergency Medical Service (EMS) revenues for ambulance fees are based on the
current trend.
The Northwest Independent School District’s (NISD) contribution for the School Resource Officer
assigned to Byron Nelson High School reflects a 2% increase over the prior fiscal year.
F. Park and Recreation – Park and pool revenues are estimated to increase approximately 5% over the
prior fiscal year based on historical and current trends. Athletic program revenues are projected to
increase slightly in FY13 as staff will continue to seek out tournament use for Independence Park
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following regular season play. Recreation programs are based on current levels with some minor
additional programming.
G. Grants – Management continues to actively pursue grant funding as a means to augment local revenues.
The Police Department has received a grant for a Juvenile Investigator which equals a net effect of $56K
savings in FY13.
H. Other Revenues – Estimates for other revenues are based on departmental projections and current
contracts.
2. STRATEGIC MANAGEMENT PLANNING – Over the past year, the Town engaged a citizen committee to
develop a 20 year plan called Vision TC. The meetings are tentatively scheduled to wrap up by the end of
2012. The Vision TC plan will be used and incorporated with the Town Council’s strategic goals and
objectives.
The Town is also developing an integrated long range financial plan to address community needs while
maintaining high levels of service at minimal cost to taxpayers. This plan will be coordinated with Vision TC
and Council goals.
Per the Charter, a Charter Review Commission was formed during 2012 to review the current Charter and
make recommendations to the Council. It is anticipated the Commission will conclude their work in time for
Council to have the option to call a Charter election in 2013, if necessary. If an election is held, staff and
Council will develop and implement any changes that might be adopted.
3. MUNICIPAL UTILITY DISTRICT NO. 1 (MUD1) SERVICES AGREEMENT – A significant change to previous
years is the relationship between the Town and Utility District. In previous years, the Town and Utility District
shared some employee expense equally at 50%. During FY10, the Town and Utility District opted to negotiate
an agreement that would eliminate 50% employees except for Fire/EMS personnel, by entering into an
agreement for contract services. The FY13 agreement calls for the Utility District to pay the Town $85,465 to
provide IT services, mowing/landscape services, and some HR duties. The Town will continue to offer Permit
services to the Utility District at no charge, and it is anticipated that the Utility District will provide their own
payroll services and continue to provide building maintenance.
4. COMPENSATION– The FY13 Budget includes a 1.5% Cost of Living Allowance (COLA), 1.5% Merit
increase, and a One-Time Annual Stipend for all full-time employees.
A. Salary True Up – The adopted budget does not include a “true-up” of salaries for any position, however,
the compensation package contained in this budget includes a 1.5% Cost of Living Adjustment (COLA)
effective October 1, 2012 and a 1.5% merit increase effective April 1, 2013. Additionally, a one-time
stipend has also been budgeted and the amount of the stipend varies by position (Director, Manager,
Supervisor, etc.) These budgeted increases comprise the second phase of the Town’s planned “Salary
True-Up” effort discussed in the prior year’s adopted budget. The overall effort to bring employees
salaries to competitive rates will continue and the Town’s strategy will be reviewed annually to determine
the extent of future endeavors.
B. Health Insurance – The Health insurance program in FY13 continues with the Texas Municipal League
Intergovernmental Employees Benefit Pool (TML IEBP) with our rates increasing by $10 per employee
per month. TML IEBP is a non-profit health provider, centered on providing full service health protection
of political subdivisions of Texas.
5. CAPITAL IMPROVEMENT PROGRAM – The five-year Capital Improvement Program includes purchasing
new vehicles and equipment for Police, Streets, and Parks. Information Services will purchase computer and
server hardware for replacement. The major street improvement for FY13 will be a reconstruction of Indian
Creek from Creekmere to Skyline. Funding will be a combination of Denton County TRIP08 Bonds and local
funding. There are three major drainage projects to be funded by the Storm Drainage Utility Fund, detailed
below under Major Issues – Storm Drainage Utility Fund.
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6. FUND BALANCE – The Town Council has adopted a Fund Balance Policy providing for a minimum of 30% of
the town’s annual general fund budget in reserves. Bond rating agencies consider the level of fund balance
when determining a town’s bond rating. During the process of assessing the Town’s financial condition and
assigning a bond rating for the 2010 $5 million Park Bonds issued in May of 2010, the Town’s strong fund
balance was highlighted as one of the major components of an upgraded bond rating. This upgrade allowed
the Town to issue the Park Bonds at a more advantageous interest rate. Below is a listing of the ending fund
balances for the past three years, and projected balances for the fiscal years ending September 30, 2012,
and September 30, 2013.
9/30/09 9/30/10 9/30/11 2012 Projected 2013 Projected
Fund Balance $2,010,869 $2,113,820 $4,346,718 $3,751,477 $3,910,961
% of
Expenditures 35% 39% 35% 37% 39%
MAJOR ISSUES – STREET MAINTENANCE SALES TAX FUND
In May 2006, citizens approved a 1/4% Street Maintenance Sales Tax, with collections beginning in October
2006. The sales tax was needed to augment the funding provided in the General Fund for the maintenance of
Town streets. State law requires that the tax be reauthorized by the citizens after the initial four years. In order
for the tax to not lapse, the Council held a reauthorization election on May 8, 2010 in which voters approved the
reauthorization of the sales tax.
Beginning with the FY10 fiscal year, the Street Maintenance sales tax receipts and expenditures were reported as
a separate fund. The FY13 budget projects a 10% growth in receipts.
MAJOR ISSUES – STORM DRAINAGE UTILTY FUND
The Town of Trophy Club charges a fee to Trophy Club property owners to cover the costs of providing the
infrastructure and facilities that permit the safe drainage of storm water, the prevention of surface water
stagnation, and the prevention of pollution arising from nonpoint runoff. The Town engaged the services of
Freese and Nichols, Inc. (FNI) to conduct a master drainage study in order to better assess current infrastructure
and future needs. Phase I of this study was completed and identified five major areas of concern related to storm
drainage. The Town also engaged FNI to complete a financial analysis to correctly identify revenue options,
appropriate expenses, and residential/commercial storm drainage fees necessary to accomplish these storm
water improvement projects. Based on those recommendations, the fee for residential home owners increased
from $3 to $6, and commercial entities were increased based on a Equivalent Residential Unit (ERU) system.
The Town plans to begin Phase I implementation and issue $1.2 million Certificates of Obligation backed by
stormwater fee revenue to address three areas identified by FNI. Additionally, the Town has retained FNI to
initiate Phase II which will include a regional analysis on water drainage and the impact on Trophy Club. We are
looking to partner with surrounding municipalities, Counties, and a developer as well as seek grant funding. Below
are the expected projects and their associated costs in a proposed phased timeline.
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STORM DRAINAGE FUND
DRAINAGE SYSTEM IMPROVEMENTS
Timber Ridge 266,600 - - - - 266,600
Fresh Meadow 575,541 - - - - 575,541
Trophy Club Dr Bridge over Marshall Creek - - - 4,968,000 - 4,968,000
Skyline/Indian Creek (3 Phases)350,000 - - - 6,070,000 6,420,000
Cypress Court - - - - 1,380,000 1,380,000
Bobcat Blvd. Drainage - - - - 575,000 575,000
Total Drainage System Improvements 1,192,141$ -$ -$ 4,968,000$ 8,025,000$ 14,185,141$
TOTAL STORM DRAINAGE FUND 1,192,141$ -$ -$ 4,968,000$ 8,025,000$ 14,185,141$
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DALLAS / FORT WORTH REGION
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PROFILE OF TROPHY CLUB, TEXAS
The Town of Trophy Club, Texas incorporated in 1985 as Texas’ first premiere planned community and is
located in the North Central portion of Texas. This area of the state has proven to be one of the top
growth areas in Texas and the United States. The Town currently occupies a land area of just over 4
square miles and serves a growing population of approximately 8,024. The Town is empowered to levy a
property tax on real property located within its boundaries. Trophy Club is also empowered, by state
statute, to extend its corporate limits by annexation, which has occurred periodically when deemed
appropriate by the governing council of the Town.
Trophy Club has operated as a Home Rule municipality utilizing Council-Manager since 2004. Policy-
making and legislative authority are vested in the Town Council consisting of the Mayor and five other
members. The Town Council is responsible for, among other things, passing ordinances, adopting the
budget, appointing boards and committees, and hiring the Town Manager, Town Attorney and Town
Secretary. The Town Council is elected on a non-partisan basis. The Town Council consists of six (6)
members, a Mayor and five (5) council members elected by the Town at-large-by-place for a term of
three (3) years or until their successors have been elected and take office. Each Councilmember
shall be elected to and occupy a place on the Council, such Places being numbered (e.g., Place 1,
Place 2, Place 3, etc.). The Mayor and five (5) Council members shall be elected and serve in the
following manner: The Mayor shall have a three-year term beginning with the May 2011 election.
Council members elected at the May 2009 election shall draw lots to determine Places 1 and 2.
Places 1 and 2 shall receive a two-year term at the May 2009 election; thereafter, Places 1 and 2
shall have three year terms. The Town Manager is responsible for carrying out the policies and
ordinances of the Town Council, overseeing the day-to-day operations of the government and for
appointing the heads of the various Town departments.
The Town of Trophy Club provides a full range of municipal services including general government,
public safety (police and EMS), streets, parks and recreation, planning and zoning, code
enforcement, and drainage utilities. Water/wastewater and Fire protection are provided through the
Municipal Utility District.
Trophy Club’s location is ideal for both businesses and residents, many of whom commute to Dallas,
Denton, Las Colinas, and Fort Worth. Trophy Club maintains a small-town feel while having the
advantages of nearby metro areas and offers an outstanding quality of life, with great educational and
recreational amenities. Two 18-hole premier golf courses are available, including the only course
designed by Ben Hogan.
The region possesses a varied manufacturing and industrial base that has added to the relative
stability of the unemployment rate with approximately half of the local workforce employed in
management, professional, and related occupations. Figures from the Texas Workforce Commission
indicate a state unemployment rate of 8.5 percent while the national unemployment rate is 9.1%.
Trophy Club is positioned for a bright future with new families and businesses joining existing
residents and companies and building on the Town’s foundation of pleasant residential
neighborhoods, excellent educational institutions, and numerous recreational activities to truly
establish itself as a “a great place to call home.”
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March 30 Friday • Capital Needs Request Forms provided to Managers
April 2 Monday
April 10 Tuesday • Base Budget worksheets provided to Managers
April 10 Tuesday • Capital Needs Request Forms due back from Managers
April 12 Thursday • Review of Capital Needs with Managers
April 30 Monday
May 7 Monday
May 11 Friday
May 14 Monday
May 17 - 18 Thursday-Friday • Management Team Strategic Business Planning Retreat
July 16 Monday • Management Budget Update with Council – 5:30PM Workshop
July 25 Wednesday
July 31 Tuesday • Hand Deliver Hard Copy Proposed Budget to Council Members
August 1 Wednesday
August 3 Friday • Council Workshop - Budget Discussion - 1:00 PM
August 6 Monday • Submit Effective & Rollback Rate Calculations to Town Council
• Vote to Propose Tax Rate (if over Effective Rate)
• Set Public Hearings for September 4th and September 10th
August 8 Wednesday
August 15 Wednedsay
August 22 Wednesday • Publish Notice of Hearing on the Budget
September 4 Tuesday • First Public Hearing on Tax Increase (if applicable)
• Public Hearing on PID Service Assessment
September 10 Monday
• Public Hearing on Budget
• Public Hearing on PID Service Assessment
• Announce Vote on Tax Rate
September 19 Wednesday • Publish Notice of Tax Revenue Increase
September 24 Monday • Budget Adoption
• Tax Rate Adoption
• Approve Tax Roll
• Vote to Ratify Property Tax Revenue
• Adopt PID Assessment Rate
October 1 Monday • Fiscal Year 2012-2013 Begins
• Base Budgets due back from Managers
• Second Public Hearing on Tax Increase (if applicable)
• Publish Notice of Effective and Rollback Tax Rates, Statement of
Increase/Decrease
• Mid-Year Review Presentation to Council
• Denton Central Appraisal District begins sending out weekly
preliminary appraisal totals
• Tarrant County Appraisal District submits 1st preliminary appraisal
totals
• Tarrant County Appraisal District submits 2nd preliminary appraisal
totals
• Certified Appraisal Roll Due from Denton & Tarrant Appraisal Districts
• Denton County Tax Assessor/Collector provides Effective and
Rollback Tax Rates
• Publish Notice of Public Hearing on Tax Increase (If applicable)
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READER’S GUIDE
The Reader's Guide provides an overview of the Town of Trophy Club’s budget process and budget documents.
The Town of Trophy Club has prepared a budget designed to meet the highest standards of performance in
municipal budgeting. This document provides a summary of all budgeted funds, including both revenue and
expenditure summaries. Major budget documents, the budget process, and organization of the budget itself are
described below.
Major Budget Documents
The Town of Trophy Club’s budget process includes the production of three key documents. It is important to
understand the timing and purpose of these documents in order to fully understand the process itself.
1. The Manager’s Message
The Manager’s Message is submitted to Town Council in late July as a part of the proposed budget.
This report summarizes and identifies key issues with regard to revenues and expenditures for the
coming year.
2. The Proposed Budget
Pursuant to Town Charter, “the proposed budget must be submitted to Town Council by July 31 or at
least sixty (60) days prior to the first day of the new fiscal year.” This document represents a
balanced version of departmental budget requests versus projected revenues. The proposed
budget is a product of policy as expressed by the Town Council and is prepared by the Town
Manager and the Management Team, which is comprised of the department directors. (Any
mathematical differences are due to rounding.)
3. The Adopted Budget
The adopted budget represents a modified version of the proposed budget after public hearings and
Town Council review in August/September. Any changes deemed necessary by Town Council to
funding levels or revenue projections are reflected in the adopted budget. Revisions may also be
made to reflect any updates to budget information.
The Budget Process
The Town of Trophy Club uses a program-based budgeting process. Each budgeting unit or division is given a
target or “baseline” funding level based upon the previous year’s funding level. With a few exceptions, no fixed
assets, wages and benefits, or one-time packages are included in baseline funding. Any funding request that
represents new expenditures and programs, or that is in excess of baseline funding, must be submitted as a
separate request or “package.” These packages may be either a new or restoration request for resources,
depending upon the budgeting unit’s funding target.
1. Revenue Projection
The budget revenue projections for the new fiscal year begin early in the current fiscal year. The
projections are made by the departments responsible for the revenues with help from the Finance
staff. Projections are based upon consultations with state and local agencies, trend analysis,
anticipated changes in the local and regional economy, and discussions with directly associated staff
members. Although revenue projections are prepared early in the budget process, the budget Page 10 of 155
revenue analysis continues with departmental budget development and extends until the budget is
adopted based upon any new information.
2. Proposed Budget Analysis/Compilation
The Department of Finance reviews and compiles a preliminary draft of departmental budgets to
present to the Management Team, which is comprised of the Town Manager and department
directors. During Management Team discussions, each department director answers questions
from the entire group concerning their budget.
Given revenue projections and baseline funding requirements, budget funding changes are made
according to necessity and priority. A total recommended funding level is determined and is
weighed against available resources.
3. Proposed Budget Development
The Town Manager, no later than July 31 each year (Charter Section 9.02), shall prepare and submit
to the Town Secretary, the annual budget covering the next fiscal year. The Town Manager’s
proposed budget should assume, for each fund, operating revenues and resources that are equal to,
or exceed operating expenditures. The Town Manager’s budget message summarizes funding
requirements, major changes in programs, and alternatives for funding.
4. Town Council Budget Study
A budget work session is held with the Town Council to review and discuss the proposed budget.
Discussions and study may follow at subsequent work sessions up until budget adoption.
5. Capital Program
The Town Manager shall prepare and submit to the Council a five (5) year capital program no later
than three months before the final date for submission of the budget. The capital program shall be
revised and extended each year with regard to capital improvements still pending or in process of
construction or acquisition (Charter Section 9.08).
6. Public Hearing/Budget Adoption
A public hearing on the proposed budget and two public hearings on the tax rate are held in
September prior to final budget consideration. At the public hearings, citizens may make formal
comments concerning the proposed budget. The public also has the opportunity to attend Town
Council budget work sessions in August and September.
Budget adoption occurs in September after Town Council deliberations and the public hearings. The
Town Council adopts a tax rate to support adopted funding levels. Pursuant to Town Charter, the
budget in place for the preceding year shall remain in place on a month-to-month basis until such
time as a new budget has been adopted if no Town Council action is taken before the end of the
fiscal year, September 30.
7. Compilation of Adopted Budget/Budget Maintenance
The adopted budget is compiled and published during the first months of the new fiscal year. The
adopted budget in the form of an amended proposed budget is available for public inspection in
October. Ledger accounts are prepared for the new fiscal year prior to October 1.
Budget maintenance is a year-round activity of divisions/departments and the Finance staff. Other
spending control mechanisms include monthly review of expenditures by the Accounting staff.
During the budget process departments make revenue and expenditure estimates for the current
year.
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Finally, program goals, objectives, and measures are evaluated during budget implementation to
determine the effectiveness of program activities and levels of appropriate funding for subsequent
years.
Financial Structure
The financial structure of the budget is organized by funds. A fund is generally defined as a fiscal and
accounting entity which has its own self-balancing set of accounts for recording cash and other financial
resources, as well as any liabilities or residual equities or balances. Normally, funds are segregated for the
purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,
restrictions, or limitations. However, when appropriate, funds are made up of departments. Generally, there are
two types of funds: Governmental and Proprietary. Proprietary funds are used to account for “business-type”
activities usually associated with water, wastewater, sewer, and electric services. These services are under the
scope of other agencies. Therefore, this budget only addresses Governmental Funds, with the exception of the
Trophy Club Park fund. The specific funds which make up the Governmental Fund type are: General Fund,
Storm Drainage Fund, Municipal Court Security Fund, Municipal Court Technology Fund, Hotel & Motel Fund,
Capital Projects Fund, Debt Service Fund, Grant Fund and Public Improvement District Fund. Each of the
above-mentioned funds operates separately and independently from one another; therefore, they are budgeted
separately and include separate financial statements.
Budgeted Funds
The Town of Trophy Club budget consists of various funds. Each fund represents a specific function and
maintains individual objectives. The Town of Trophy Club’s budget includes the following funds:
General Fund – The General Fund contains the control and fiscal accounting for the Town’s general
service operations such as administration, public safety, parks, etc. The General Fund’s two major revenue
sources are the sales and ad valorem taxes.
Interest & Sinking Fund – The Interest & Sinking Fund is used to record and control the accumulation of
resources for payment of general long-term debt principal and interest. The Town issues debt to acquire or
construct capital assets, such as roads or parks for the general benefit of Trophy Club citizens. Resources
include an applicable portion of the ad valorem tax levy and related interest income usable from debt service.
Special Revenue Funds – Special Revenue Funds are used to account for the receipt of specific
revenue sources that are restricted for expenditures for a specified purpose. Included in the special revenue
funds are: Court Security Fund, Court Technology Fund, Hotel & Motel Fund, and Capital Projects Fund.
Enterprise Funds – Enterprise Funds are used to account for funds with business-like operations where
a significant portion of revenues is provided by charges for services. Included in the enterprise funds are:
Trophy Club Park Fund and Storm Drainage Utility Fund.
Budget Basis
The budget for the General, Interest & Sinking and Special Revenue Funds are prepared on the modified accrual
basis of accounting. Under this basis of accounting, revenues are recognized when they become both
"measurable" and "available" to finance expenditures of the current period except where the accrual basis is
specified by generally accepted accounting principles. Expenditures are recognized when the related fund
liability is incurred, except for (1) inventories of material and supplies which may be considered expenditures
either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3)
accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in
the current period; (4) interest on special assessment indebtedness which may be recorded when due rather
than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and
interest on long-term debts which are generally recognized when due.
Page 12 of 155
Organizational Relationships
A department is a major administrative segment of the Town, which indicates overall management responsibility
for an operation or a group of related operations within a functional area (e.g., Police Department, Fire
Department, Parks Department, and Recreation Department). The smallest organizational unit budgeted is the
program. The program indicates responsibility for one functional area, and in many cases these functional areas
are put together to demonstrate a broader responsibility. When this is done, the programs are combined to
make up a department. For example, the Parks Department is comprised of Parks General, Independence
Park, Harmony Park, and Lakeview Soccer Fields.
Budget Administration and Development
The Town of Trophy Club’s policies set forth the basic framework for the fiscal management of the Town. These
policies were developed within the parameters established by applicable provisions of the Texas Local
Government Code, and the Town of Trophy Club Charter. The policies are intended to assist the Town Council
and Town staff in evaluating current activities and proposals for future programs.
I. BUDGET PERIOD
Fiscal Year. The fiscal year of the Town of Trophy Club “shall begin on the first (1st) day of each
October and end on the last (30th
II. BUDGET ADMINISTRATION AND DEVELOPMENT
) day of September of each calendar year. Such fiscal year shall also
constitute the budget and accounting year” (Charter Section 9.01).
A. Submission
B.
. The Town Manager shall submit to the Council a proposed budget and
accompanying message before the last day of July of each year. The Council shall review the
proposed budget and revise it as deemed appropriate prior to general circulation for public
hearing. (Charter Section 9.04)
Public Hearing on Budget.
C.
The Council shall hold a public hearing on the budget and shall
provide adequate public notice of such hearing, including publication of notice as required by
State law.
Truth in Taxation.
D.
Budget development procedures will be in conformance with the State law
outlined in the Truth in Taxation process. In the event of a tax increase, notices will be provided
and required hearing(s) held in conformance to this State law
Adoption. The Council, by majority vote, shall adopt the budget by ordinance not later than the
30th
E.
day of September. Adoption of the budget shall constitute appropriations of the amount
specified as expenditures from the fund indicated. If the Council fails to adopt a budget by the
beginning of the fiscal year, the budget currently in place for the preceding year shall remain in
place on a month-to-month basis until such time as a new budget has been adopted.
Amendment.
F.
The Council by ordinance may make supplemental appropriations for the year. To
address a public emergency affecting life, health, property, or the public peace, the Council may
also make emergency appropriations. Such appropriations may be made by emergency
ordinance.
Transfers. At any time during or before the fiscal year, the Council may by resolution transfer
part or all of the unencumbered appropriation balance from one department, fund, service,
strategy or organizational unit to the appropriation for other departments or organizational units
or a new appropriation. The Town Manager may transfer funds among programs within a
Page 13 of 155
department, fund, service, strategy or organizational unit and shall report such transfers to the
Council in writing in a timely manner.
G. Public Records.
H.
The budget, budget message, and all supporting schedules shall be in a public
record in the office of the Town Secretary and shall be public records available to the public for
inspection upon request.
Balanced Budget Required.
I.
The Town of Trophy Club will develop balanced budgets in which
current resources (current revenues plus fund balance) will equal or exceed current
expenditures.
Funding of Current Expenditures with Current Revenues
III. REVENUE POLICES
. The budget will assure that current
expenditures are funded with current revenues. Current operating expenses will not be
capitalized or funded through the use of long-term debt.
A. Revenue Goal.
B.
The Town will attempt to maintain a diversified and stable revenue stream to
shelter it from short-run fluctuations in any one revenue source.
Development of Revenue Projection
C.
. The Town will estimate its annual revenues using an
objective analytical process. The Town will project revenues for the next two years; and these
projections will be updated annually. Each existing and potential revenue source will be
examined annually.
Fund Balance Policy
. The Town recently implemented this policy is to establish a key element
of the financial stability of the Town by setting guidelines for fund balance. Unassigned fund
balance is an important measure of economic stability. It is essential that the Town maintain
adequate levels of unassigned fund balance to mitigate financial risk that can occur from
unforeseen revenue fluctuations, unanticipated expenditures, and similar circumstances. The
fund balance also provides cash flow liquidity for the Town’s general operations.
Page 14 of 155
TOWN OF TROPHY CLUB
ORGANIZATION STRUCTURE
CITIZENS OF TROPHY CLUB
MAYOR & COUNCIL MEMBERS
TOWN SECRETARY TOWN MANAGER
Assistant Town Manager
IT Director
Network Specialist
Director of Finance
Budget Analyst
Financial Analyst
Court Administrator
Community Development Director
Building Official
Permit Offical
Code Enforcement Officer
Permitting Clerk
BuildingInspector
Public Relations Manager
Marketing Intern
Director of Street Services
Streets Crew Leader
Street Maintenance Worker I (3)
Director of
Parks & Recreation
Aquatics/Outdoor Supervisor Parks Superintendent
Parks Crew Leader
Landscape Maintenance Worker (4)
Parks Irrigator
Irrigation Technician
Athletic Crew Leader
Athletic Field Technician (2)
Recreation Supervisor
Police Chief
Police Sergeant -CID
Juvenile Investigator
School Resource Officer
Part-Time Animal Control Officer
Police Commander -Operations
Patrol Sergeant
Patrol Officer (5)Reserve Officer (2)
Patrol Sergeant
Patrol Officer (6)Reserve Officer (3)
Administrative Assistant
Fire Chief
Fire Lietenant (3)
Driver Engineer (3)
Firefighter (7)
HumanResourcesManager
TOWN ATTORNEY
Page 15 of 155
FULL TIME EQUIVALENT (FTE) SUMMARY
2009-10 2010-11 2011-12 2012-13
ACTUAL ACTUAL ADOPTED ADOPTED
GENERAL FUND
Administrative Services
Manager's Office 3.50 4.00 4.75 4.41
Human Resources 0.50 1.00 1.00 1.00
Information Services 1.00 2.00 2.00 2.00
Legal 1.00 1.00 1.00 1.00
Public Safety Services
Police 15.50 16.00 16.50 18.50
Emergency Medical Services 6.31 6.31 6.60 6.68
Streets 4.04 4.04 4.04 3.87
Streets Medians 0.00 0.00 0.00 3.00
Parks 7.50 7.50 11.50 9.50
Recreation*2.10 2.10 2.10 2.10
Planning and Zoning 1.00 1.00 1.00 1.00
Community Development 1.50 2.00 3.50 5.00
Financial Services
Finance 3.00 3.00 3.00 3.00
Municipal Court 1.00 1.00 1.00 1.00
Facilities Management N/A N/A N/A N/A
TOTAL GENERAL FUND 47.95 50.95 57.99 62.06
TROPHY CLUB PARK FUND 1.40 1.40 2.65 2.52
STREET MAINTENANCE SALES TAX FUND 0.63 0.63 0.63 0.72
STORM DRAINAGE UTILITY FUND 0.33 0.33 0.33 0.50
TOTAL FULL TIME EQUIVALENTS (FTEs)50.31 53.31 61.60 65.80
*Does not Include Seasonal FTEs for FY13
Total Increase of 4.2 FTEs
This increase includes one firefighter, 2 police officers, a building
inspector, and a transition from a part-time permit clerk to a full-time
permit clerk
Page 16 of 155
Fulfill Our
Mission
Be a great place to call home through dedicated innovative leadership, while providing
superior municipal services and facilities in a highly effective, efficient manner.
Safe and Secure Business-Friendly
Economic Development
Create effective working
relationships with
businesses and
developers
Promote new
commercial
opportunities
Retain/develop
existing
businesses
Increase citizen awareness and
involvement in crime prevention
Healthy, Picturesque and
Environmentally Sound
Strong Partnerships and Community
Involvement
Develop / enhance environmental
and sustainability standards and
programs
Improve property
maintenance standards
and code enforcement
Maintain neat and tidy
appearance
Forge collaborative relationships
with other government
and pubic entities
Create a positive
regional identity
Financial and Operational Stewardship
Maintain / improve
infrastructure and
assets
Develop,
recognize and
retain quality
staff
Provide
cost-effective
services
Improve effectiveness
and efficiency of
operational processes
Implement strong
financial
management standards
Promote recreational /
active lifestyle
opportunities for all ages
Provide superior
emergency services
Support citizen
volunteer
opportunities
Improve data security
Maintain low
crime rate
Live Our Core Values
Integrity and Trust ●Accountability ●Teamwork ●Innovation ●Pride and Service CommitmentDeliver on Our StrategyTown of Trophy Club –Strategy Map
Deliver
responsive
customer
service
Foster a well informed
community
7
Page 17 of 155
REVENUES & EXPENDITURES SUMMARYFY 2012-13 ADOPTED
GENERAL FUND
65%
DEBT SERVICE FUND
13%
TROPHY CLUB PARK
FUND
1%
STREET MAINTENANCE
SALES TAX FUND
1%
STORM DRAINAGE
UTILITY FUND
3%
EDC 4A
3%
EDC 4B
2%
HOTEL OCCUPANCY
TAX FUND
1%
COURT TECHNOLOGY
FUND
0%
COURT SECURITY
FUND
0%
CAPITAL PROJECTS
FUND
11%
EXPENDITURES
$11,242,771
GENERAL FUND
65%
DEBT SERVICE FUND
13%
TROPHY CLUB PARK
FUND
1%
STREET MAINTENANCE
SALES TAX FUND
1%
STORM DRAINAGE
UTILITY FUND
3% EDC 4A
3% EDC 4B
2%
HOTEL OCCUPANCY TAX
FUND
1%
COURT TECHNOLOGY
FUND
0%
COURT SECURITY FUND
0%
CAPITAL PROJECTS FUND
11%
REVENUES
$11,249,999
Page 18 of 155
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
General Fund 6,022,311 5,987,176 6,576,455 6,753,444 7,127,310 7,304,060 7,428,285 7,602,922
Debt Service Fund 815,971 931,484 1,348,199 1,364,499 1,365,498 1,479,681 1,609,016 1,588,592
Trophy Club Park Fund 128,517 77,594 117,019 120,000 125,000 125,000 135,000 135,000
Street Maintenance Sales Tax Fund - 132,420 126,273 140,656 150,502 156,523 161,219 166,055
Storm Drainage Utility Fund - 128,880 220,665 130,000 130,000 375,100 398,000 398,000
Economic Development Corporation 4A 232,659 265,694 247,269 294,661 301,005 313,245 319,506 325,892
Economic Development Corporation 4B 116,651 132,917 123,737 161,656 164,356 196,623 159,755 162,951
Hotel Occupancy Tax Fund 17,132 17,713 22,644 21,050 21,050 111,050 116,600 122,428
Court Technology Fund - - - 27,350 25,350 4,545 4,636 4,775
Court Security Fund - - - 3,000 3,100 3,030 3,091 3,183
Capital Projects Fund 44,318 5,048,457 4,787,240 1,368,906 878,213 1,181,142 373,249 355,823
TOTAL REVENUE 7,377,559$ 12,722,335$ 13,569,501$ 10,385,222$ 10,291,384$ 11,249,999$ 10,708,357$ 10,865,621$
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
General Fund 5,761,005 5,892,041 6,025,703 6,753,091 6,640,989 7,303,595 7,414,577 7,599,463
Debt Service Fund 904,918 911,721 1,354,955 1,358,316 1,358,316 1,474,681 1,609,016 1,231,241
Trophy Club Park Fund 102,633 100,205 113,935 116,443 119,458 124,967 124,076 127,832
Street Maintenance Sales Tax Fund - 94,439 123,279 140,656 114,240 156,312 159,372 162,636
Storm Drainage Utility Fund - 116,924 220,665 130,000 127,480 374,881 373,662 378,661
Economic Development Corporation 4A 178,020 202,018 250,633 294,661 244,000 313,245 310,094 316,292
Economic Development Corporation 4B 74,002 91,378 82,317 161,656 149,649 196,623 152,210 155,254
Hotel Occupancy Tax Fund 41,828 19,000 20,500 20,975 20,975 111,050 116,600 122,428
Court Technology Fund - - - 24,550 24,550 3,275 3,275 3,739
Court Security Fund - - - 3,000 3,000 3,000 3,000 3,000
Capital Projects Fund 1,529,000 286,309 4,073,549 1,350,906 540,789 1,181,142 373,249 354,772
TOTAL EXPENDITURES 8,591,406$ 7,714,035$ 12,265,536$ 10,354,254$ 9,343,446$ 11,242,771$ 10,639,131$ 10,455,318$
TOTAL REVENUES OVER/UNDER EXPENDITURES (1,213,847)$ 5,008,300$ 1,303,965$ 30,968$ 947,938$ 7,228$ 69,226$ 410,303$
REVENUE & EXPENDITURE SUMMARY BY FUND
2012-2013
Page 19 of 155
ACTUAL ESTIMATED ESTIMATED PROJECTED PROPOSED PROPOSED PROJECTED
FUND BALANCE REVENUES EXPENDITURES FUND BALANCE REVENUES EXPENDITURES FUND BALANCE
FUNDS 10/1/2011 2011-12 2011-12 9/30/2012 2012-2013 2012-2013 9/30/2013
General Fund 2,642,792 7,127,310 6,640,989 3,129,113 7,304,060 7,303,595 3,129,578
Debt Service Fund 85,388 1,365,498 1,358,316 92,570 1,469,031 1,474,681 86,920
Trophy Club Park Fund (34,642) 125,000 119,458 (29,100) 125,000 124,967 (29,067)
Street Maintenance Sales Tax Fund*34,750 150,502 114,240 71,012 156,523 156,312 71,223
Storm Drainage Utility Fund**47,813 130,000 127,480 50,333 375,100 374,881 50,552
Economic Development Corporation 4A 440,396 301,005 244,000 497,401 313,245 313,245 497,401
Economic Development Corporation 4B 341,135 164,356 149,649 355,842 196,623 196,623 355,842
Hotel Occupancy Tax Fund 1,890 21,050 20,975 1,965 111,050 111,050 1,965
Court Technology Fund 29,192 4,500 24,550 9,142 4,545 3,275 10,412
Court Security Fund 13,910 3,100 3,000 14,010 3,030 3,000 14,040
Capital Projects Fund***744,544 166,000 540,789 369,755 861,718 1,181,142 50,331
TOTAL 4,347,168$ 9,558,321$ 9,343,446$ 4,562,043$ 10,919,925$ 11,242,771$ 4,239,197$
* The Street Maintenance Sales Tax Fund was established in fiscal year 2009-2010 to account for revenues
and expenditures previously reported in General Fund
** The Storm Drainage Utility Fund was established in fiscal year 2009-2010 to account for revenues and
expenditures previously reported in General Fund
*** The Capital Projects Fund will use reserves for the 2010 Park Bond in the amount of $319,424 in 2012-13
and this amount should not be included in the rolling fund balance calculation. This amount is categorized as
revenue in the revenue & expenditure summary on the previous page but was excluded for this fund balance projection.
Additionally, reserves used for expenditures in the Court Security Fund were also excluded.
FUND BALANCE SUMMARY BY FUND
2012-2013
Page 20 of 155
REVENUE & EXPENDITURE SUMMARY
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
REVENUES ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
Taxes 3,566,637 3,726,878 3,951,028 4,435,828 4,482,634 4,769,707 4,906,294 5,087,495
Fines and Fees 789,543 711,007 554,311 508,945 469,161 493,910 496,535 497,172
Licensing and Permits 1,300,433 1,183,200 1,400,870 1,245,816 1,604,337 1,545,839 1,523,652 1,516,951
Charges for Services 211,611 193,937 209,304 202,316 202,758 217,161 217,161 217,161
Intergovernmental 55,519 62,854 305,498 229,719 284,272 175,943 177,143 177,143
Rents 48,971 43,000 39,706 57,000 37,989 59,500 59,500 59,000
Contributions and Donations 2,321 - - - - - - -
Investment Income 17,727 10,000 4,124 20,000 3,584 4,000 10,000 10,000
Sales 1,108 12,900 1,418 1,000 18,130 5,000 5,000 5,000
Miscellaneous Income 28,441 43,400 110,196 52,820 24,445 33,000 33,000 33,000
TOTAL REVENUES 6,022,311$ 5,987,176$ 6,576,455$ 6,753,444$ 7,127,310$ 7,304,060$ 7,428,285$ 7,602,922$
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
EXPENDITURES ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
Manager's Office 474,656 607,333 556,489 658,387 634,794 691,824 699,977 718,649
Human Resources 38,715 44,304 90,060 87,146 89,181 113,906 114,948 118,612
Information Services 196,431 200,197 289,378 315,724 306,890 348,141 346,659 353,756
Legal 246,297 146,431 146,881 161,910 152,569 168,638 170,366 169,535
Police 1,307,264 1,411,945 1,463,179 1,686,885 1,571,140 1,811,015 1,832,289 1,891,878
Emergency Medical Services 606,324 656,246 688,213 729,284 764,743 810,618 827,647 853,640
Streets 620,832 429,613 393,233 441,687 442,313 788,410 804,087 827,372
Storm Sewer **108,880 - - - - - - -
Construction Inspections **61,590 - - - - - - -
Parks 715,969 771,626 951,324 1,129,530 1,153,566 936,633 958,830 957,438
Recreation & Community Events 409,845 512,139 585,638 594,156 559,872 611,552 620,076 637,870
Planning & Zoning 99,883 160,896 154,794 156,769 220,690 164,620 161,884 161,884
Community Development 492,977 546,885 189,425 259,809 231,979 333,028 338,798 349,420
Finance 236,211 257,275 360,927 372,037 369,675 368,303 378,575 394,287
Municipal Court 61,034 73,782 80,260 79,447 76,214 83,946 85,315 87,765
Facilities Management 84,097 73,369 75,902 80,320 67,363 72,961 75,127 77,357
TOTAL EXPENDITURES 5,761,005$ 5,892,041$ 6,025,703$ 6,753,091$ 6,640,989$ 7,303,595$ 7,414,577$ 7,599,463$
TOTAL SURPLUS/(SHORTFALL)261,306$ 95,135$ 550,752$ 353$ 486,321$ 465$ 13,708$ 3,459$
Regular Full-Time Equivalents 62.06
Seasonal Full-Time Equivalents 7.80
TOTAL 69.86
** Storm Sewer & Construction related expenditures transferred to separate fund in fiscal year 2009-10.
GENERAL FUND
Page 21 of 155
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
TAXES 3,566,637 3,726,878 3,951,028 4,435,828 4,482,634 4,769,707 4,906,294 5,087,495
FINES AND FEES 789,543 711,007 554,311 508,945 469,161 493,910 496,535 497,172
LICENSING AND PERMITS 1,300,433 1,183,200 1,400,870 1,245,816 1,604,337 1,545,839 1,523,652 1,516,951
CHARGES FOR SERVICES 211,611 193,937 209,304 202,316 202,758 217,161 217,161 217,161
INTERGOVERNMENTAL 55,519 62,854 305,498 229,719 284,272 175,943 177,143 177,143
RENTS 48,971 43,000 39,706 57,000 37,989 59,500 59,500 59,000
CONTRIBUTIONS AND DONATIONS 2,321 - - - - - - -
INVESTMENT INCOME 17,727 10,000 4,124 20,000 3,584 4,000 10,000 10,000
SALES 1,108 12,900 1,418 1,000 18,130 5,000 5,000 5,000
MISCELLANEOUS INCOME 28,441 43,400 110,196 52,820 24,445 33,000 33,000 33,000
TOTAL BUDGET 6,022,311$ 5,987,176$ 6,576,455$ 6,753,444$ 7,127,310$ 7,304,060$ 7,428,285$ 7,602,922$
TAXES
Property Taxes 2,896,019 3,164,000 3,408,917 3,804,333 3,804,000 4,070,410 4,192,522 4,358,298
Property Taxes/Prior Year 56,524 23,500 11,510 28,532 40,287 30,528 31,444 32,687
Property Taxes/P & I 25,732 27,000 22,415 32,337 32,337 34,598 35,636 37,046
Mixed Beverage Tax 13,583 10,000 14,689 8,000 4,000 8,080 8,080 8,080
Sales Tax - General 459,823 502,378 493,497 562,626 602,010 626,090 638,612 651,384
Sales Tax- Street Maintenance 114,956 - - - - - - -
TOTAL TAXES 3,566,637$ 3,726,878$ 3,951,028 4,435,828$ 4,482,634$ 4,769,707$ 4,906,294$ 5,087,495$
FINES AND FEES
P & Z Administrative Fees 1,934 6,000 2,407 824 3,485 3,000 3,000 3,000
Developer Fees 184,134 32,818 160,541 111,000 133,241 90,000 90,000 90,000
Zoning Fees 380 - 1,443 1,000 795 500 500 500
Platting Fees 3,298 5,030 2,605 3,000 9,500 3,000 3,000 3,000
Trash Revenue 327,701 344,000 - - - - - -
Denton/Tarrant Cty Pledge - EMS 5,610 12,009 5,546 7,000 4,666 7,000 7,000 7,000
Municipal Court Fines/Fees 140,553 135,000 165,300 140,000 105,000 140,000 140,000 140,000
Municipal Court Security Fee - 4,500 2,161 3,200 - - - -
Misc Police Revenue 830 500 598 7,671 300 7,671 7,671 7,671
Association Concession Fees - - - 16,000 - 11,000 11,000 11,000
Day Camp Programs 58,930 67,500 51,014 69,000 69,000 69,000 69,000 69,000
Aquatic Programs 29,341 21,600 20,997 16,000 16,000 16,000 16,000 16,000
Recreation Programs 3,254 3,300 - - 340 - - -
Pool Concessions 8,395 9,000 20,789 17,000 17,000 17,000 17,000 17,000
Pool Entry Fees 4,494 33,000 75,628 55,000 55,000 70,000 72,000 72,000
Swim Team Programs - 22,000 29,055 27,750 28,743 31,239 31,864 32,501
Records Management Revenue 629 750 526 500 4,000 1,000 1,000 1,000
Cty Veh Reg Fees/Child Safety - - - 8,000 7,841 8,000 8,000 8,000
Community Events Revenue 15,660 8,000 3,601 15,000 3,750 8,500 8,500 8,500
Pool Rentals 4,400 6,000 12,100 11,000 10,500 11,000 11,000 11,000
TOTAL FINES AND FEES 789,543$ 711,007$ 554,311$ 508,945$ 469,161$ 493,910$ 496,535$ 497,172$
LICENSES AND PERMITS
Electric 309,599 291,000 349,414 331,700 326,626 350,000 360,500 371,315
Gas 49,878 37,500 48,811 45,900 52,302 54,394 55,482 56,592
Telecommunications 70,106 60,000 46,938 61,200 50,000 62,424 63,672 64,946
Cable 84,328 90,000 113,685 96,900 127,288 128,838 131,415 134,043
Building Permits 543,470 565,000 664,176 550,000 862,500 727,500 687,500 662,500
Fire Permits/Sprinkler 5,125 800 425 400 650 400 400 400
Miscellaneous Permits 51,033 38,000 53,789 46,450 55,000 135,875 135,875 135,875
Plumbing Permits 26,655 55,000 67,266 50,000 59,000 - - -
Multifamily Residence License - - 6,410 6,410 - 6,410 6,410 6,410
Storm Drainage 121,405 - - - - - - -
Refuse Revenue 38,834 45,900 49,956 56,856 70,971 79,998 82,398 84,870
TOTAL LICENSES AND PERMITS 1,300,433$ 1,183,200$ 1,400,870$ 1,245,816$ 1,604,337$ 1,545,839$ 1,523,652$ 1,516,951$
CHARGES FOR SERVICES
EMS Runs 139,314 140,000 152,477 140,000 140,000 155,000 155,000 155,000
Police Grants 20,852 27,802 - - - - - -
Loan Proceeds 23,310 - - - - - - -
Misc Fire Revenue 100 - - - - - - -
Animal Registration/Donations 5,603 4,300 3,478 3,425 3,423 3,425 3,425 3,425
CIA Lien Revenues 476 1,000 849 1,000 1,835 1,000 1,000 1,000
PID Reimbursement - - - 5,391 5,000 4,051 4,051 4,051
NISD Contribution 21,024 20,835 52,500 52,500 52,500 53,685 53,685 53,685
Insurance Settlements 932 - - - - - - -
TOTAL CHARGES FOR SERVICES 211,611$ 193,937$ 209,304$ 202,316$ 202,758$ 217,161$ 217,161$ 217,161$
REVENUE SUMMARY
Page 22 of 155
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUE SUMMARY
INTERGOVERNMENTAL
MUD Service Contract - - 228,076 175,840 190,769 85,465 85,465 85,465
Intergov Trans In (EDC/MUD/COURT)40,043 42,000 54,865 53,879 75,913 78,178 78,178 78,178
Interfund Trans In (TC Park)15,000 15,000 15,000 - - 12,300 13,500 13,500
Recovery of Prior Year Expense 476 5,854 7,557 - 17,589 - - -
TOTAL INTERGOVERNMENTAL 55,519 62,854 305,498 229,719 284,272 175,943 177,143 177,143
RENTS
Gas Well Revenues 10,736 5,000 1,607 3,000 350 500 500 -
Tower Revenue 30,000 30,000 32,866 48,000 28,750 48,000 48,000 48,000
Recreation Rentals 8,235 8,000 5,233 6,000 8,889 11,000 11,000 11,000
TOTAL RENTS 48,971$ 43,000$ 39,706$ 57,000$ 37,989$ 59,500$ 59,500$ 59,000$
CONTRIBUTIONS AND DONATIONS
Beautification Revenues 2,321 - - - - - - -
TOTAL CONTRIBUTIONS AND DONATIONS 2,321$ -$ -$ -$ -$ -$ -$ -$
INVESTMENT INCOME
Interest Income 17,727 10,000 4,124 20,000 3,584 4,000 10,000 10,000
TOTAL INVESTMENT INCOME 17,727$ 10,000$ 4,124$ 20,000$ 3,584$ 4,000$ 10,000$ 10,000$
SALES
Auction Sales - 12,000 955 1,000 18,130 5,000 5,000 5,000
Vending Revenue 1,108 900 463 - - - - -
TOTAL SALES 1,108$ 12,900$ 1,418$ 1,000$ 18,130$ 5,000$ 5,000$ 5,000$
MISCELLANEOUS
GASB Reserves - 17,400 60,000 - - - - -
Miscellaneous Revenue 28,441 26,000 50,196 52,820 24,445 33,000 33,000 33,000
TOTAL MISCELLANEOUS 28,441$ 43,400$ 110,196$ 52,820$ 24,445$ 33,000$ 33,000$ 33,000$
TOTAL REVENUES 6,022,311$ 5,987,176$ 6,576,455$ 6,753,444$ 7,127,310$ 7,304,060$ 7,428,285$ 7,602,922$
Page 23 of 155
GENERAL FUND
MANAGER’S OFFICE
Mission
To provide leadership and direction for the Trophy Club team by utilizing Best Management Practices,
progressive thinking and planning, as well as promoting a positive public image of the organization and the
Town on both a local and regional basis. The Manager’s Office seeks to support the Town’s mission by building
strong partnerships and deepening community involvement, creating business-friendly economic development,
developing environmentally sound policies, ensuring the safety and security of all residents and staff, and
maintaining financial and operational stewardship.
Strategic Business Plan
Goal 1- Facilitate staff efforts to fulfill day-to-day requirements for the Town as well as Council goals
• Manage day-to-day Town operations
• Implement FY13 Budget
• Foster a positive work environment
• Goal-setting retreats with Town Council and Management Team
Goal 2- Meet and negotiate with various representatives, local and otherwise, on behalf of the Town
• Continue to partner with government entities to seek opportunities on regional services and programs
• Continue to partner with the Metroport Chamber of Commerce, Metroport Cities, Northwest
Communities, Trophy Club Country Club and other local and regional organizations.
Goal 3- Act in a leadership role for the staff and act to spearhead Council initiatives
• Continue to plan and act accordingly to evaluate land acquisition opportunities and facility development
• Continue developing communication initiatives such as newsletters, Annual Report, website, etc.
• Town fiscal integrity
• Continue to update and maintain Town Codification
• Complete Vision TC long range plan
• Begin implementation of Storm Drainage Study Phase 1 and continue Phase 2 initiatives
Goal 4- Work with Economic Development to attract new businesses to the Town
• Host developers/business Alliance Development Forum
• Continue to work with commercial property owners and brokers to attract and retain businesses
• Complete logo/website redesign project
• Continue to focus and develop Trophy Club and regional marketing initiatives
Goal 5- Spearhead new programs and Town initiatives to foster Town progress and long-term growth
• Review Town ordinances and codes for appropriate updates
• Manage EDC and CCPD election process and debt restructuring
• Continue to seek and apply for award recognition
Workload Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Produce weekly update for the Town Council 52 45 40 45
• Number of Open Records Requests Processed 400 550 346 350
• Number of Elections Conducted 1 1 1 2
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Completion of program and services adopted or
amended in Budget
100% 100% 100% 100%
• Town documents uploaded to records
management software within 3 days of approval
100% 100% 100% 100%
• Post approved minutes of all Town Boards and
Commissions to the Town’s website
• Achieve & maintain a 90% approval rating from
Citizen Survey
100%
90%
100%
98%
100%
98%
100%
98%
Page 24 of 155
• FTE
4.00
4.75
4.75
4.41
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
Page 25 of 155
GENERAL FUND
MANAGER'S OFFICE
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 393,401 359,521 424,366 498,059 502,454 547,126 551,928 567,148
PURCHASED SERVICES 69,214 118,756 66,406 94,930 71,922 83,809 86,323 88,913
SUPPLIES 12,041 18,431 32,984 65,398 60,418 60,889 61,726 62,588
CAPITAL - 110,625 32,733 - - - - -
TOTAL BUDGET 474,656$ 607,333$ 556,489$ 658,387$ 634,794$ 691,824$ 699,977$ 718,649$
PERSONNEL SERVICES
Salaries & Wages 302,136 270,800 319,618 381,045 384,020 405,948 418,126 430,670
Overtime 247 - - - - - - -
Longevity 778 1,491 1,138 1,288 1,288 1,728 1,763 1,798
Retirement 35,890 37,434 46,647 51,015 53,308 57,040 58,181 59,344
Medical Insurance 18,410 15,639 19,322 21,484 18,779 20,207 20,611 21,023
Dental Insurance 1,070 955 1,155 - 1,499 1,580 1,612 1,644
Vision Insurance 266 184 223 - 383 381 389 396
Life Insurance & Other 1,525 1,268 1,848 1,938 1,938 2,702 2,756 2,811
Social Security Taxes 16,973 16,671 20,354 22,373 22,031 25,875 26,393 26,920
Medicare Taxes 4,276 4,212 4,791 5,232 5,578 6,051 6,172 6,295
Unemployment Taxes 203 721 748 945 945 1,566 1,597 1,629
Worker's Compensation 657 1,315 887 976 796 1,066 1,087 1,109
Auto Allowance 10,350 8,300 7,094 10,800 10,864 12,000 12,240 12,485
One-Time Stipend - - - - - 10,000 - -
Pre-Employment Physicals/Testing 48 69 87 - 62 - - -
Employee Relations 572 461 454 963 963 982 1,002 1,022
TOTAL PERSONNEL SERVICES 393,401$ 359,521$ 424,366$ 498,059$ 502,454$ 547,126$ 551,928$ 567,148$
PURCHASED SERVICES
Telephone 202 160 294 724 600 746 768 791
Communications/Pagers/Mobiles 2,544 2,465 3,086 2,791 2,791 3,531 3,637 3,747
Service Charges & Fees - - 33 - 33 - - -
Newsletter/Year In Review/Communication 11,092 - 9,233 12,000 10,000 10,000 10,300 10,609
Dues & Memberships 13,002 13,287 12,348 14,238 14,715 15,476 15,940 16,418
Meetings 1,003 1,460 2,732 8,593 7,000 9,463 9,747 10,039
Schools & Training 1,317 2,671 2,953 3,575 3,500 4,795 4,939 5,087
Travel & Per Diem 1,831 2,460 4,143 10,378 8,000 9,310 9,590 9,877
Elections 23,751 19,157 4,648 8,930 8,930 9,000 9,270 9,548
Advertising 2,217 3,820 3,569 3,914 1,000 1,500 1,545 1,592
Meals on Wheels - 1,200 1,200 2,000 1,200 - - -
Independent Labor 1,223 1,601 1,502 1,607 1,303 1,607 1,655 1,705
Records Management 1,970 785 1,949 1,500 1,500 1,500 1,545 1,591
Printing 565 1,326 541 680 350 680 700 721
Professional Outside Services 8,497 68,364 18,175 24,000 11,000 16,200 16,686 17,187
TOTAL PURCHASED SERVICES 69,214$ 118,756$ 66,406$ 94,930$ 71,922$ 83,809$ 86,323$ 88,913$
SUPPLIES
Publications/Books/Subscriptions 90 133 153 300 64 300 309 318
Miscellaneous Expenses 2 - 3,682 - - 3,000 3,000 3,000
Contingency Expense - - - 25,000 21,800 28,000 28,000 28,000
Furniture/Equipment < $5000 34 2,444 2,664 2,000 3,554 2,000 2,000 2,000
Postage 1,316 1,755 1,453 1,545 1,200 1,545 1,591 1,639
Mayor/Council Expenses 8,761 12,114 22,099 34,553 32,000 24,044 24,765 25,508
Office Supplies 1,838 1,985 2,933 2,000 1,800 2,000 2,060 2,122
TOTAL SUPPLIES 12,041$ 18,431$ 32,984$ 65,398$ 60,418$ 60,889$ 61,726$ 62,588$
CAPITAL
Land Acquisition - 110,625 32,733 - - - - -
TOTAL CAPITAL -$ 110,625$ 32,733$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 474,656$ 607,333$ 556,489$ 658,387$ 634,794$ 691,824$ 699,977$ 718,649$
Regular Full-Time Equivalents 4.41
Page 26 of 155
PERSONNEL SERVICES
79%
PURCHASED SERVICES
12%
SUPPLIES
9%
MANAGER'S OFFICE
FY 2012-13 ADOPTED
EXPENDITURES
Page 27 of 155
GENERAL FUND
HUMAN RESOURCES
Mission
To provide quality personnel support services in employment, training, employee relations, benefits,
compensation, and payroll such that employees are enabled to better serve community members and meet the
organizational goals of the Town.
Strategic Business Plan
Goal 1- Promote competitive pay, benefits and a healthy work environment in order to retain and attract
qualified and competent staff
• Pay/Benefit surveys
• Annual insurance open enrollment
• Ensure Town’s H.R. business is conducted in compliance with regulations and internal policies
• Provide benefit and personnel training
• Investigate opportunities for flexible schedules
• Enhance Employee Action Committee
Goal 2- To protect the Town’s assets and resources by minimizing the internal and external exposures and
associated risks
• Revise and implement departmental SOP’s
• Safety training
• Professional and skill training
Goal 3- Advise and support the organization in all aspects of Human Resources
• Implement all changes required by the National Health Care Reform
• Benefit Administration
Goal 4- Revise and implement personnel policies
• Perform revision of personnel policies and oversee implementation
Goal 5- Ensure recruitment, placement, evaluation and separation of employees are in compliance with laws
• Job descriptions and recruitment
• Performance evaluation monitoring system
• Exit interview process
Workload Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Number of applications processed (not including
seasonal)
150 175 269 250
• FMLA requests processed 10 10 1 5
• Workers’ compensation claims processed 10 10 17 15
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Benefit issues identified and resolved within 10
working days
100% 100% 100% 100%
• Percentage of worker’s compensation filed within
legal requirements
100% 100% 100% 100%
• Maintain 90% employee retention
(not including seasonal)
100% 100% 100% 100%
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 1.00 1.00 1.00 1.00
Page 28 of 155
GENERAL FUND
HUMAN RESOURCES
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 37,388 41,740 86,338 81,545 86,522 107,977 108,841 112,321
PURCHASED SERVICES 774 2,383 2,375 4,230 811 4,558 4,695 4,836
SUPPLIES 553 181 1,347 1,371 1,848 1,371 1,412 1,455
TOTAL BUDGET 38,715$ 44,304$ 90,060$ 87,146$ 89,181$ 113,906$ 114,948$ 118,612$
PERSONNEL SERVICES
Salaries & Wages 25,014 25,798 56,011 52,949 56,058 61,350 63,191 65,086
Longevity 68 98 255 473 473 563 580 597
Retirement 3,165 3,476 7,904 7,479 7,822 9,018 9,289 9,567
Medical Insurance 2,554 2,669 6,063 5,457 4,957 5,052 5,204 5,360
Dental Insurance 148 155 439 - 284 362 373 384
Vision Insurance 38 30 61 - 72 81 83 86
Life Insurance & Other 135 163 207 382 382 558 575 592
Social Security Taxes 1,489 1,659 3,489 2,974 2,668 3,994 4,114 4,237
Medicare Taxes 348 388 816 695 807 934 962 991
Unemployment Taxes 23 95 117 189 189 261 269 277
Worker's Compensation 52 78 131 136 111 164 169 174
One-Time Stipend - - - - - 2,500 - -
Employee Relations 1,270 1,268 1,505 3,300 4,000 5,000 5,350 5,725
Tuition Reimbursement - 2,851 2,311 811 6,201 14,535 14,971 15,420
Employee Assistance Program 1,275 1,131 3,051 3,500 2,500 3,605 3,713 3,825
Flexible Benefits Admin Fee 1,809 1,882 3,978 3,200 - - - -
TOTAL PERSONNEL SERVICES 37,388$ 41,740$ 86,338$ 81,545$ 86,522$ 107,977$ 108,841$ 112,321$
PURCHASED SERVICES
Telephone 5 7 32 27 95 75 77 80
Communications/Pagers/Mobiles 189 184 417 481 186 900 927 955
Dues & Memberships 287 240 315 811 260 811 835 860
Meetings - 342 - 260 20 260 268 276
Schools & Training - 88 75 1,484 - 1,484 1,529 1,574
Travel & Per Diem 9 334 87 65 - 65 67 69
Physicals/Testing 242 - 1,346 989 250 850 876 902
Printing 42 29 103 113 - 113 117 120
Advertising - 1,160 - - - - - -
TOTAL PURCHASED SERVICES 774$ 2,383$ 2,375$ 4,230$ 811$ 4,558$ 4,695$ 4,836$
SUPPLIES
Publications/Books/Subscriptions 360 - 240 453 930 453 467 481
Postage 98 107 691 300 300 300 309 318
Furniture/Equipment < $5000 - - - - - - - -
Office Supplies 95 74 416 618 618 618 637 656
TOTAL SUPPLIES 553$ 181$ 1,347$ 1,371$ 1,848$ 1,371$ 1,412$ 1,455$
TOTAL EXPENDITURES 38,715$ 44,304$ 90,060$ 87,146$ 89,181$ 113,906$ 114,948$ 118,612$
Regular Full-Time Equivalents 1.00
Page 29 of 155
PERSONNEL SERVICES
95%
PURCHASED SERVICES
4% SUPPLIES
1%
HUMAN RESOURCES
FY 2012-13 ADOPTED
EXPENDITURES
Page 30 of 155
GENERAL FUND
INFORMATION SYSTEMS
Mission
To increase the productivity of Trophy Club services by developing and maintaining a technological and
informational support system for the Town of Trophy Club and the Trophy Club Municipal Utility Districts. The
Information Services Department seeks to enhance the Town’s mission by improving the effectiveness and
efficiency of operational processes which further promotes financial and operational stewardship.
Strategic Business Plan
Goal 1- Cost effective solutions to current and future projects
• Printer consumables
• E-Cycle
• Power efficient options
• Virtualized Servers
Goal 2- Provide a secure infrastructure for all users and services within Trophy Club
• Date security
• Application/security patching
• Security policies
• Business continuity
Goal 3- Support systems and applications that meet the goals of the whole organization
• Incode migration
• Virtualized Server migration
• Administrator new website
• Citizen Relationship Management migration to WebQA
Goal 4- Provide timely and efficient support services to all departments
• Helpdesk monitoring
• Network monitoring
• Environmental monitoring
Goal 5- Develop/maintain a technically-skilled staff that is competent in current and emerging technology
• Texas Association of Governmental Technology Managers
• Microsoft certification
Workload Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Applications supported 185 174 174 174
• Devices/Servers supported 264 304 306 306
• Work order requests 950 947 1000 1025
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Scheduled server uptime 99% 99% 99% 99%
• Scheduled web services uptime 99% 99% 99% 99%
• Work orders resolved within Helpdesk
predefined timeframe categories
90% 79% 90% 85%
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 2.00 2.00 2.00 2.00
Page 31 of 155
GENERAL FUND
INFORMATION SYSTEMS
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 74,932 78,067 159,921 172,023 172,423 180,259 181,623 186,624
PURCHASED SERVICES 53,514 54,613 59,517 73,377 64,061 99,654 96,474 98,230
SUPPLIES 16,660 16,192 19,040 18,783 18,865 16,687 17,021 17,361
CAPITAL 51,325 51,325 50,900 51,541 51,541 51,541 51,541 51,541
TOTAL BUDGET 196,431$ 200,197$ 289,378$ 315,724$ 306,890$ 348,141$ 346,659$ 353,756$
PERSONNEL SERVICES
Salaries & Wages 57,899 59,045 119,694 129,935 130,867 132,858 136,844 140,949
Longevity 233 338 825 975 975 1,125 1,148 1,170
Retirement 6,845 7,978 17,002 18,327 18,287 19,248 19,633 20,026
Medical Insurance 4,836 4,929 11,348 12,203 9,915 10,104 10,306 10,512
Dental Insurance 277 310 632 - 686 723 737 752
Vision Insurance 72 60 122 - 163 162 165 169
Life Insurance & Other 342 341 437 811 811 1,148 1,171 1,194
Social Security Taxes 3,451 3,809 7,555 7,360 8,160 8,524 8,694 8,868
Medicare Taxes 807 891 1,767 1,721 1,908 1,994 2,034 2,075
Unemployment Taxes 45 189 239 378 378 522 532 543
Workman's Compensation 125 179 300 313 272 351 358 365
One-Time Stipend - - - - - 3,500 - -
TOTAL PERSONNEL SERVICES 74,932$ 78,067$ 159,921$ 172,023$ 172,423$ 180,259$ 181,623$ 186,624$
PURCHASED SERVICES
Telephone 8,498 8,372 7,300 7,260 5,069 7,260 7,405 7,553
Communications/Pagers/Mobiles 1,028 900 1,489 1,567 2,110 2,289 2,335 2,382
Dues & Memberships 94 137 100 150 100 250 250 250
Meetings 11 11 22 22 - 22 22 22
Schools & Training 399 774 750 2,350 5,351 4,900 4,900 4,900
Travel & Per Diem 89 385 1,654 1,810 - 3,510 3,510 3,510
Software & Support 41,066 38,869 44,765 56,498 48,750 77,702 74,256 75,741
Office Supplies 187 373 732 721 624 721 735 750
Independent Labor 842 1,997 2,428 1,650 1,000 1,650 1,683 1,717
Printing - 17 - - - - - -
Security 1,204 2,779 277 1,350 1,057 1,350 1,377 1,405
Furniture/Equipment < $5000 - - - - - - - -
Advertising - - - - - - - -
Building Maint & Supplies 96 - - - - - - -
TOTAL PURCHASED SERVICES 53,514$ 54,613$ 59,517$ 73,377$ 64,061$ 99,654$ 96,474$ 98,230$
SUPPLIES
Uniforms - - - - - 125 128 130
Publications/Books/Subscripts 7 91 - - - - - -
Hardware 8,245 9,823 10,737 10,133 12,612 8,862 9,039 9,220
Postage 27 2 228 150 61 200 204 208
Printer Supplies & Maintenance 8,381 6,277 8,075 8,500 6,192 7,500 7,650 7,803
TOTAL SUPPLIES 16,660$ 16,192$ 19,040$ 18,783$ 18,865$ 16,687$ 17,021$ 17,361$
CAPITAL
Copier Lease Installments 6,618 6,618 6,193 6,834 6,834 6,834 6,834 6,834
Capital Replacement 44,707 44,707 44,707 44,707 44,707 44,707 44,707 44,707
TOTAL CAPITAL 51,325$ 51,325$ 50,900$ 51,541$ 51,541$ 51,541$ 51,541$ 51,541$
TOTAL EXPENDITURES 196,431$ 200,197$ 289,378$ 315,724$ 306,890$ 348,141$ 346,659$ 353,756$
Regular Full-Time Equivalents 2.00
Page 32 of 155
PERSONNEL SERVICES
52%
PURCHASED SERVICES
28%
SUPPLIES
5%
CAPITAL
15%
INFORMATION SYSTEMS
FY 2012-13 ADOPTED
EXPENDITURES
Page 33 of 155
GENERAL FUND
LEGAL
Mission
To assist the Town of Trophy Club in achieving its goals and objectives by providing legal services that offer
efficient and ethical Town representation and meet professionally-accepted legal practices.
Strategic Business Plan
Goal 1- Provide legal support to Council and Town staff
• Legislation
• Municipal Court/Police
• Briefings
• Provide legal advice
• Code enforcement
Goal 2- Provide efficient and effective legal representation
• Identification of liability risks
• Joint Governmental projects
Goal 3- Promote positive recognition and reputation with the general public and external contacts
• Promote regional positive recognition
• Promote professional development
• Provide direct contact to residents
Goal 4- Proactively reduce liability to Town by having risk management services
• Develop inspection procedures
• Safety protocols and training
• Claims management
• Personnel policy
Goal 5- Increase efforts to collect moneys due to the Town in a timely manner
• PID
• Facility damages
• Court
Workload Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Ordinances/Resolutions/documents
reviewed/prepared
250 275 261 265
• Agendas reviewed 39 41 44 45
• Requests for general legal
research/advice/meetings attended
1,175 1,460 1,300 1,350
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Percentage of trials successfully prosecuted 95% 95% 95% 95%
• Requests for legal services processed within
provided deadline
95% 95% 95% 95%
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 1.00 1.00 1.00 1.00
Page 34 of 155
GENERAL FUND
LEGAL
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 126,107 131,294 131,899 139,206 139,347 145,916 147,262 146,320
PURCHASED SERVICES 120,190 15,137 14,982 22,652 13,165 22,672 23,052 23,162
SUPPLIES - - - 52 57 50 52 53
TOTAL BUDGET 246,297$ 146,431$ 146,881$ 161,910$ 152,569$ 168,638$ 170,366$ 169,535$
PERSONNEL SERVICES
Salaries & Wages 105,674 107,764 107,811 110,000 110,599 112,475 115,849 119,325
Retirement 12,440 14,485 15,252 15,400 15,365 16,097 16,580 17,077
Medical Insurance - - 79 5,328 4,432 5,052 5,204 -
Dental Insurance - - 6 - 343 362 - -
Vision Insurance - - 1 - 82 81 - -
Social Security Taxes 6,252 6,914 6,734 6,490 6,508 7,128 7,342 7,562
Medicare Taxes 1,469 1,617 1,585 1,518 1,601 1,667 1,717 1,769
Unemployment Taxes 45 189 159 189 189 261 269 277
Worker's Compensation 227 325 272 281 229 293 302 311
One-Time Stipend - - - - - 2,500 - -
TOTAL PERSONNEL SERVICES 126,107$ 131,294$ 131,899$ 139,206$ 139,347$ 145,916$ 147,262$ 146,320$
PURCHASED SERVICES
Telephone 40 67 74 93 93 93 95 98
Communications/Pagers/Mobiles 885 796 851 695 695 694 715 736
Schools & Training 215 175 175 425 175 425 438 451
Travel & Per Diem 174 972 1,040 1,734 1,734 1,784 1,838 1,893
Office Supplies 11 - 41 129 129 100 103 106
Publications/Books/Subscripts 6,937 8,137 7,503 9,121 9,121 9,121 9,395 9,395
Dues & Memberships 305 425 410 455 455 455 469 483
Professional Outside Services 4,625 4,564 4,888 10,000 763 10,000 10,000 10,000
Outside Legal Services 106,998 - - - - - - -
TOTAL PURCHASED SERVICES 120,190$ 15,137$ 14,982$ 22,652$ 13,165$ 22,672$ 23,052$ 23,162$
SUPPLIES
Postage - - - - 5 - - -
Miscellaneous Expenses - - - 52 52 50 52 53
Furniture/Equipment < $5000 - - - - - - - -
TOTAL SUPPLIES -$ -$ -$ 52$ 57$ 50$ 52$ 53$
TOTAL EXPENDITURES 246,297$ 146,431$ 146,881$ 161,910$ 152,569$ 168,638$ 170,366$ 169,535$
Regular Full-Time Equivalents 1.0
Page 35 of 155
PERSONNEL SERVICES
87%
PURCHASED SERVICES
13% OPERATING EXPENSES
8%
LEGAL
FY 2012-13 ADOPTED
EXPENDITURES
Page 36 of 155
GENERAL FUND
POLICE
Mission
The mission of the Police Department is to provide a safe environment for the citizens and visitors of
Trophy Club by increasing police-community partnerships and encouraging voluntary compliance of
all laws and ordinances; this enhances the Town’s mission to provide a safe and secure environment,
build strong partnerships and encourage community involvement.
Strategic Business Plan
Goal 1- Enhance public safety and reduce disorderly behavior
• Preventive patrol of burglary prone areas
• Enhance follow-up investigations with technological assets
• Improve community service training
• Increase CERT capabilities
Goal 2- Enhance Community Policing Strategies
• Bicycle Patrol/Rodeos
• National Night Out Against Crime
• Safety Fair in conjunction with Fire Department
• Continue SRO Program
Goal 3- Enhance community service opportunities
• Citizens’ Police Academy – maintain at two (2) per year
• Increase Citizens on Patrol participation
Goal 4- Further enhance reputation of department
• Continue to pursue recognition program
Goal 5- Improve communications with community
• Increase use of Connect CTY
Workload Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013*
Adopted
• Calls for service 14500 21000 18530 See Below
• Total Incidents Investigated 525 525 435
• Number of index crimes (including Misdemeanor
Assaults) 125 165 130
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013*
Adopted
• Increase volunteer involvement in Citizens on
Patrol N/A
415 hours 450 hours See Below
• Plan and implement special events N/A 4 4
• Implement departmental training standards to
conform to Recognition standards N/A
6 6
• Decrease burglaries through education and
effective patrol tactics N/A
18 12
• Maintain Citizens Police Academy at 2/year 1 2 1
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013*
Adopted
• FTE 15.50 17.00 17.00 18.5
Page 37 of 155
Performance Measures for FY 2012-13
*The Police Department has amended the categories for Performance Measures for FY13. The
following charts illustrate the new Performance Measures that will be used going forward.
Uniform Crime
Report Data
2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Part One
Property Crimes
• Property Crime
Rate/1000 Pop*
• Part One
Violent Crimes
• Violent Crime
Rate/1000 Pop*
• Arrests
123
15.375
32
4
128
N/A
N/A
N/A
N/A
N/A
102
12.75
28
3.5
157
115
14.375
28
3.5
148
*Population number rounded off at 8,000
Patrol and Traffic
Enforcement
2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• # of DWI
Arrests
• # of Traffic
Citations
• # of Parking
Citations
• # of Incidents-
Including Self-
Initiated
3
1826
237
20,348
N/A
N/A
N/A
N/A
7
1100
150
18,530
10
1750
175
20,500
Page 38 of 155
Community
Partnerships
2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• % Residents
who feel safe
shopping in TC
• % Residents
who feel safe at
home
• % Residents
who feel safe in
their own
neighborhood
• % Residents
who feel safe in
TC in general
• % Residents
who give
“Good” or
“Excellent” to
quality of police
services
98%
98%
99%
100%
92%
N/A
N/A
N/A
N/A
N/A
98%
98%
99%
100%
94%
98%
98%
99%
100%
95%
Support Services 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
# of Requests for
Public Information
106 N/A 115 115
Training 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
Average Training
Hours Per Officer
45.3 N/A 50 50
Page 39 of 155
GENERAL FUND
POLICE
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 1,128,539 1,158,032 1,273,131 1,397,924 1,346,469 1,522,209 1,538,197 1,592,155
PURCHASED SERVICES 80,665 86,207 115,726 159,165 123,272 161,147 164,149 165,881
SUPPLIES 45,250 56,653 59,095 81,264 54,667 89,153 91,827 94,582
CAPITAL 52,810 111,053 15,227 48,532 46,732 38,506 38,116 39,260
TOTAL BUDGET 1,307,264$ 1,411,945$ 1,463,179$ 1,686,885$ 1,571,140$ 1,811,015$ 1,832,289$ 1,891,878$
PERSONNEL SERVICES
Salaries & Wages 801,084 779,743 846,645 973,509 936,495 1,050,716 1,082,237 1,114,705
Overtime 25,690 46,256 49,762 36,521 49,815 34,483 35,517 36,583
Holiday Pay 16,658 14,826 14,714 19,252 17,007 21,012 21,642 22,292
Longevity 5,468 6,918 8,145 8,578 8,578 9,415 9,697 9,988
Certification 6,875 8,650 11,868 9,300 9,300 8,400 8,652 8,912
Retirement 100,663 115,418 129,840 135,602 131,042 147,337 151,757 156,310
Medical Insurance 79,761 83,344 105,977 108,143 80,963 93,171 95,966 98,845
Dental Insurance 5,842 6,051 6,409 - 7,063 7,364 - 7,812
Vision Insurance 1,214 1,039 1,121 - 1,705 1,796 1,850 1,905
Life Insurance & Other 4,948 4,735 3,120 5,956 5,956 8,965 9,234 9,511
Social Security Taxes 47,712 51,837 54,785 58,219 59,270 69,248 71,325 73,465
Medicare Taxes 11,159 12,123 12,764 13,616 13,865 16,195 16,681 17,181
Unemployment Taxes 728 2,778 1,970 4,253 4,253 7,389 7,611 7,839
Workman's Compensation 18,954 22,474 22,761 21,175 17,272 24,068 24,790 25,534
One-Time Stipend - - - - - 19,000 - -
Clothing Allowance 1,667 1,800 1,832 1,800 1,886 1,200 1,236 1,273
Pre-Employment Physicals/Testing 116 40 1,418 2,000 2,000 2,450 - -
TOTAL PERSONNEL SERVICES 1,128,539$ 1,158,032$ 1,273,131$ 1,397,924$ 1,346,469$ 1,522,209$ 1,538,197$ 1,592,155$
PURCHASED SERVICES
Telephone 170 214 416 200 750 750 773 796
Communications/Pagers/Mobiles 7,837 8,834 8,385 8,812 5,175 9,952 10,251 10,558
Electricity 18,156 16,462 15,564 22,000 12,000 18,800 19,364 19,945
Water 875 1,247 1,278 1,500 950 1,500 1,523 1,545
Dues & Memberships 1,900 1,292 2,026 2,025 1,189 2,175 2,240 2,307
Meetings 327 - 22 275 282 275 - -
Schools & Training 2,972 5,698 2,644 5,900 4,225 5,500 5,665 5,835
Qualifying Expenses 528 1,725 327 2,850 2,450 4,250 4,378 4,509
Printing 572 679 309 750 318 800 824 849
Emergency Management 1,000 1,000 1,000 1,000 1,000 3,400 3,502 3,607
Travel & Per Diem 2,388 4,207 2,187 4,850 3,250 4,500 4,635 4,774
Advertising - - - - - - - -
Postage 1,383 376 976 1,000 450 1,000 1,030 1,061
Publications/Books/Subscripts - 755 73 1,000 1,100 - 1,200 -
Animal Control 421 1,196 1,604 11,450 11,450 4,750 4,893 5,039
Code Enforcement - - 459 - - - - -
Investigative Materials & Supp 886 1,326 1,622 1,500 1,950 4,000 4,120 4,244
Miscellaneous Expenses 325 514 572 1,000 750 1,250 500 500
Furniture/Equipment < $5000 323 293 659 2,500 - 2,000 1,000 -
TCIC Access 1,735 - - - - - - -
Dispatch - Denton County - - 31,766 45,553 45,553 51,141 52,164 53,207
Independent Labor 4,200 2,050 950 12,000 4,850 12,000 12,000 12,000
Vehicle Maintenance 18,212 21,031 23,368 21,000 11,500 18,100 18,643 19,202
Equipment Maintenance 2,621 1,626 2,615 2,000 3,520 2,250 2,318 2,387
Prompt Payment Act Interest - - 4 - - - - -
Building Maintenance 6,431 8,961 10,186 10,000 10,000 12,500 12,875 13,261
Cleaning Services 6,155 6,720 6,714 - 560 - - -
Professional Outside Services 1,248 - - - - 254 254 254
TOTAL PURCHASED SERVICES 80,665$ 86,207$ 115,726$ 159,165$ 123,272$ 161,147$ 164,149$ 165,881$
SUPPLIES
Fuel & Lube 28,767 35,654 43,135 57,664 32,500 59,203 60,979 62,808
Uniforms 5,212 4,708 7,004 4,800 3,750 10,900 11,227 11,564
Protective Clothing 6,622 110 2,759 5,000 5,000 9,750 10,043 10,344
Small Equipment 1,212 13,391 2,572 9,500 10,556 5,000 5,150 5,305
Office Supplies 2,079 1,330 1,971 2,800 1,250 2,800 2,884 2,971
Maintenance Supplies 1,238 1,460 1,654 1,500 1,610 1,500 1,545 1,591
Camera Supplies & Processing 120 - - - - - - -
TOTAL SUPPLIES 45,250$ 56,653$ 59,095$ 81,264$ 54,667$ 89,153$ 91,827$ 94,582$
CAPITAL
Programs & Special Projects 3,414 397 1,127 3,000 1,500 3,000 3,090 3,183
Child Safety Programs - 18,011 - - - - - -
Grant Match - 41,868 - - - - - -
Lease Payment 22,680 33,150 - 21,940 21,940 - - -
Radar - - - 1,500 1,200 1,500 - -
Capital Replacement - - - 22,092 22,092 34,006 35,026 36,077
Video Equipment 18,275 17,628 - - - - - -
Vehicles - - 14,100 - - - - -
Police Records Management System 8,441 - - - - - - -
TOTAL CAPITAL 52,810$ 111,053$ 15,227$ 48,532$ 46,732$ 38,506$ 38,116$ 39,260$
TOTAL EXPENDITURES 1,307,264$ 1,411,945$ 1,463,179$ 1,686,885$ 1,571,140$ 1,811,015$ 1,832,289$ 1,891,878$
Regular Full-Time Equivalents 18.5
Page 40 of 155
PERSONNEL SERVICES
84%
PURCHASED SERVICES
9%
SUPPLIES
5%
CAPITAL
2%
POLICE
FY 2012-13 ADOPTED
EXPENDITURES
Page 41 of 155
GENERAL FUND:
EMERGENCY MEDICAL SERVICES
Mission
To provide quality service to the citizens of Trophy Club by providing timely and efficient response to fire,
medical, rescue, and calls for public service. Our mission enhances the Town’s mission by providing a safe and
secure environment to all Town residents as well as developing strong partnerships and community
involvement.
Strategic Business Plan
Goal 1- Provide quality service to the citizens
• Education
• Emergency Response
• Program development
Goal 2- Provide and maintain community education programs
• CPR classes
• Program development
• Citizen Fire Academy
• Home inspection programs
Goal 3- Program development for corporate and Town staff
• Education
• Program Development
• Citizen Fire Academy
• EMS Training
Goal 4- Resource management and working agreements with regional assets
• Medical control
• Northeast Fire Department Association (NEFDA)
Goal 5- Program development that maintains our ability to collect and support billing and records management
• Intermedix contract
Workload Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• EMS alarms responded to 375 350 359 380
• Medical transports completed 300 270 262 280
• Continuing education training hours
(total employees)
675 675 675 675
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
• Third party collection rate 65% 65% 65% 65%
• Response time to EMS alarms in less than six
minutes
90% 90% 90% 90%
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 6.31 6.31 6.31 6.68
Page 42 of 155
GENERAL FUND
EMERGENCY MEDICAL SERVICES
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 508,783 555,336 585,980 558,335 596,360 645,756 658,309 680,199
PURCHASED SERVICES 26,156 30,176 33,301 43,786 44,670 43,565 44,484 45,436
SUPPLIES 22,349 22,737 33,182 30,949 25,517 30,753 32,014 33,361
CAPITAL 49,036 47,997 35,750 96,214 98,196 90,544 92,840 94,644
TOTAL BUDGET 606,324$ 656,246$ 688,213$ 729,284$ 764,743$ 810,618$ 827,647$ 853,640$
PERSONNEL SERVICES
Salaries & Wages 340,563 365,663 368,468 374,247 389,633 417,043 433,725 451,074
Overtime 34,957 33,267 54,822 38,718 40,476 32,178 32,822 33,478
DPS Holiday Pay 10,194 10,020 8,778 11,104 8,829 12,694 12,948 13,207
Longevity 2,118 2,573 2,733 3,338 3,271 4,104 4,186 4,270
Certification 1,911 5,194 2,377 3,727 2,019 3,675 3,749 3,823
Retirement 42,584 53,486 59,299 60,359 60,247 65,644 66,957 68,296
Medical Insurance 37,813 36,612 44,233 23,066 48,270 48,324 49,290 50,276
Dental Insurance 2,372 2,623 2,725 - - 3,719 3,793 3,869
Vision Insurance 509 418 440 - - 823 839 856
Life Insurance & Other 2,033 2,020 1,297 2,468 2,468 4,208 4,292 4,378
Social Security Taxes 20,955 24,632 25,280 25,300 26,069 26,229 26,754 27,289
Medicare Taxes 4,901 5,761 5,915 5,917 6,096 6,206 6,330 6,457
Unemployment Taxes 335 1,559 902 1,264 1,264 2,824 2,880 2,938
Workman's Compensation 7,385 11,212 8,377 8,327 7,652 8,960 9,139 9,322
One-Time Stipend - - - - - 8,575 - -
Pre-Employment Physicals/Testing 153 295 334 500 67 550 605 666
TOTAL PERSONNEL SERVICES 508,783$ 555,336$ 585,980$ 558,335$ 596,360$ 645,756$ 658,309$ 680,199$
PURCHASED SERVICES
Vehicle Maintenance 256 1,520 3,164 3,790 3,700 3,790 3,904 4,021
Equipment Maintenance 1,571 1,676 2,282 6,290 6,200 6,290 6,605 6,935
Collection Fees 18,257 20,283 21,320 20,300 20,300 16,275 16,275 16,275
Hazmat Disposal 139 215 667 1,000 750 700 721 743
Telephone/Utilities 44 46 130 77 100 6,247 6,434 6,627
Communications/Pagers/Mobiles 2,196 2,044 2,683 6,184 6,184 4,153 4,277 4,406
Inspection Fees - 804 - 870 870 870 870 870
Dues & Memberships 383 280 185 591 474 574 591 609
Meetings 88 44 33 136 136 140 144 149
Schools & Training 1,041 1,176 878 1,391 1,710 1,250 1,288 1,326
Travel & Per Diem 46 152 - 1,232 1,246 1,294 1,333 1,373
Flags & Repair 2,135 1,936 1,959 1,925 3,000 1,983 2,042 2,104
Radios - - - - - - - -
TOTAL PURCHASED SERVICES 26,156$ 30,176$ 33,301$ 43,786$ 44,670$ 43,565$ 44,484$ 45,436$
SUPPLIES
Postage 65 37 42 67 67 67 69 71
Publications/Books/Subscripts 40 150 - 206 200 206 212 219
Miscellaneous Expenses 23 351 389 1,200 1,200 1,200 1,236 1,273
Furniture/Equipment < $5000 - - - - - - - -
Fuel & Lube 3,439 4,436 6,530 5,762 4,550 6,286 6,474 6,668
Uniforms 2,504 3,068 3,726 3,800 2,800 2,800 2,884 2,971
Small Equipment 557 1,259 1,142 2,060 4,000 2,060 2,122 2,185
Disposable Supplies 5,355 4,705 6,974 7,000 5,000 7,000 7,210 7,426
Medical Control 6,774 6,804 10,824 7,000 4,500 7,000 7,210 7,426
Pharmacy 2,954 1,436 2,979 2,800 2,500 3,080 3,511 4,003
Oxygen 555 459 576 900 500 900 927 955
Office Supplies 78 33 - 155 200 155 159 164
Maintenance Supplies 5 - - - - - - -
TOTAL SUPPLIES 22,349$ 22,737$ 33,182$ 30,949$ 25,517$ 30,753$ 32,014$ 33,361$
CAPITAL
Capital Replacement - - - 46,463 46,463 72,013 74,173 76,399
Vehicles 15,963 4,344 35,750 2,202 4,183 2,140 1,967 2,156
Lease Payment - Ambulance*- 11,770 - 47,550 47,550 16,391 16,700 16,090
Lease Payment - Ambulance 33,073 31,883 - - - - - -
TOTAL CAPITAL 49,036$ 47,997$ 35,750$ 96,214$ 98,196$ 90,544$ 92,840$ 94,644$
TOTAL EXPENDITURES 606,324$ 656,246$ 688,213$ 729,284$ 764,743$ 810,618$ 827,647$ 853,640$
Regular Full-Time Equivalents 6.68
* Lease payments combined in FY12.
Page 43 of 155
PERSONNEL
SERVICES
80%
PURCHASED
SERVICES
5%
SUPPLIES
4%
CAPITAL
11%
EMERGENCY MEDICAL SERVICES
FY 2012-13 ADOPTED
EXPENDITURES
Page 44 of 155
GENERAL FUND
STREETS
Mission
To provide a safe, clean, and well-maintained roadway system to the residents of Trophy Club
Strategic Business Plan *
Goal 1- Provide well-maintained streets and storm drains
• Concrete street repairs
• Inlet and structure inspection, cleaning, and repair
• Street, curb, and gutter sweeping
• Emergency response
• Signs and markings
• New construction
Goal 2- Provide timely & knowledgeable response to resident issues
• Responsive
• Friendly
• Customer service
Goal 3- Establish 5 year plan for Streets and Storm Drainage
• Identify and rank streets in need of reconstruction
• Identify and rank streets in need of maintenance
• Identify projects associated with improved traffic flow and transportation needs
• Identify and rank storm drainage projects
Goal 4- Provide support for other Town Departments and MUD 1
• Parks
• Police Department
• MUD 1
Workload Measures * 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Street sweeping (curb miles) 65 75 84 90
• Concrete placed/poured (cubic yards) 550 550 300 450
• Striping (linear feet) 43,573 32,679 33,735 35,250
Productivity Measures * 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Respond to calls in under 4 business hours N/A 90% 100% 100%
• Ratio of lane miles of street maintained per
employee
N/A 24.17:1 26.95:1 29.65:1
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 4.04 4.04 3.87 3.87
* The General Fund Street Department, Street Maintenance Sales Tax Fund, and Storm Drainage Utility Fund
each reflect a portion of the total funding of the Town’s street and storm drainage programs. The Strategic
Business Plan goals, as well as, the workload and productivity measures enumerated above relate to the
interrelated efforts of the one street and storm drainage crew.
Page 45 of 155
GENERAL FUND
STREETS
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 270,264 258,019 261,261 267,895 266,678 267,983 270,326 278,436
PURCHASED SERVICES 332,603 109,434 111,137 134,253 136,126 158,866 162,045 166,665
SUPPLIES 10,376 6,821 12,115 9,153 9,123 4,330 4,460 4,594
CAPITAL 7,589 55,339 8,720 30,386 30,386 34,006 35,026 36,077
TOTAL BUDGET 620,832$ 429,613$ 393,233$ 441,687$ 442,313$ 465,185$ 471,857$ 485,772$
PERSONNEL SERVICES
Salaries & Wages 192,413 169,872 178,590 184,119 187,655 177,436 182,759 188,242
Overtime 1,488 553 2,137 3,000 625 3,000 3,090 3,183
Longevity 281 536 1,061 1,752 1,752 2,261 2,329 2,399
Retirement 22,869 23,432 25,685 26,442 26,371 26,352 27,143 27,957
Medical Insurance 25,126 22,481 25,896 26,050 23,157 22,756 23,439 24,142
Dental Insurance 1,477 1,491 1,532 - 1,916 1,896 1,953 2,011
Vision Insurance 334 249 248 - 487 477 491 506
Life Insurance & Other 1,382 1,002 621 1,251 1,251 1,634 1,683 1,734
Social Security Taxes 10,767 10,238 10,771 10,095 10,766 11,035 11,366 11,707
Medicare Taxes 2,518 2,395 2,519 2,361 2,518 2,581 2,658 2,738
Unemployment Taxes 210 841 411 764 764 987 1,017 1,047
Workman's Compensation 11,399 24,929 11,790 11,546 9,418 11,507 11,852 12,208
One-Time Stipend - - - - - 5,530 - -
Pre-Employment Physicals/Testing - - - 515 - 530 546 563
TOTAL PERSONNEL SERVICES 270,264$ 258,019$ 261,261$ 267,895$ 266,678$ 267,983$ 270,326$ 278,436$
PURCHASED SERVICES
Telephone 27 18 22 60 60 62 65 67
Communications/Pagers/Mobiles 2,552 2,464 2,535 2,611 2,611 2,741 2,823 2,908
Dues & Memberships 246 151 441 441 428 441 454
Meetings - - 44 - - - - -
Schools & Training 398 398 - 472 398 458 472 486
Travel & Per Diem 494 576 - 572 798 812 836 861
Electricity 97,720 104,962 107,027 122,027 122,027 144,988 149,337 153,818
Advertising - - - - - - - -
Street Maintenance 217,018 - - - - - - -
Signs and Markings 10,272 - - - - - - -
Engineering 324 - - - - - - -
Vehicle Maintenance 1,326 578 525 541 541 2,741 541 541
Equipment Maintenance 2,226 438 833 7,530 9,250 6,636 7,530 7,530
TOTAL PURCHASED SERVICES 332,603$ 109,434$ 111,137$ 134,253$ 136,126$ 158,866$ 162,045$ 166,665$
SUPPLIES
Postage 20 124 9 50 20 50 52 53
Fuel 8,138 4,741 7,189 5,063 5,063 - - -
Uniforms 2,016 1,537 2,364 2,340 2,340 2,340 2,410 2,483
Small Tools - 321 2,082 1,500 1,500 1,500 1,545 1,591
Office Supplies 202 98 471 200 200 440 453 467
TOTAL SUPPLIES 10,376$ 6,821$ 12,115$ 9,153$ 9,123$ 4,330$ 4,460$ 4,594$
CAPITAL
Capital Replacement - 54,489 - 22,308 22,308 34,006 35,026 36,077
Lease Payment 7,589 851 8,720 8,078 8,078 - - -
TOTAL CAPITAL 7,589$ 55,339$ 8,720$ 30,386$ 30,386$ 34,006$ 35,026$ 36,077$
TOTAL EXPENDITURES 620,832$ 429,613$ 393,233$ 441,687$ 442,313$ 465,185$ 471,857$ 485,772$
Regular Full-Time Equivalents 3.87
Page 46 of 155
GENERAL FUND
STREETS: MEDIANS
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES - - - - - 161,194 164,925 169,798
PURCHASED SERVICES - - - - - 147,267 152,098 156,139
SUPPLIES - - - - - 14,764 15,207 15,663
TOTAL BUDGET - -$ -$ -$ -$ 323,225$ 332,230$ 341,600$
PERSONNEL SERVICES
Salaries & Wages - - - - - 105,083 108,235 111,483
Overtime - - - - - 2,000 2,060 2,122
Longevity - - - - - 1,576 1,623 1,672
Certification - - - - - 500 2,500 2,500
Retirement - - - - - 15,702 16,173 16,658
Medical Insurance - - - - - 18,815 19,379 19,961
Dental Insurance - - - - - 1,609 1,657 1,707
Vision Insurance - - - - - 357 368 379
Life Insurance & Other - - - - - 1,081 1,113 1,147
Social Security Taxes - - - - - 6,503 6,698 6,899
Medicare Taxes - - - - - 1,521 1,567 1,614
Unemployment Taxes - - - - - 783 806 831
Workman's Compensation - - - - - 2,664 2,744 2,826
One-Time Stipend - - - - - 3,000 - -
Pre-Employment Physicals/Testing - - - - - - - -
TOTAL PERSONNEL SERVICES -$ -$ -$ -$ -$ 161,194$ 164,925$ 169,798$
PURCHASED SERVICES
Communications/Pagers/Mobiles - - - - - 1,413 1,456 1,499
Electricity - - - - - 11,000 11,330 11,670
Water - - - - - 32,291 32,775 33,267
Schools & Training - - - - - 300 309 318
Safety Program - - - - - 150 155 159
Meetings - - - - - 100 1,000 1,000
Vehicle Maintenance - - - - - 1,988 2,048 2,109
Tree City - - - - - - - -
Property Maintenance - - - - - 92,950 95,739 98,611
Equipment Maintenance - - - - - 3,075 3,167 3,262
Building Maintenance - - - - - 4,000 4,120 4,244
TOTAL PURCHASED SERVICES -$ -$ -$ -$ -$ 147,267$ 152,098$ 156,139$
SUPPLIES
Postage - - - - - 50 52 53
Fuel - - - - - 5,706 5,877 6,053
Uniforms - - - - - 2,199 2,265 2,333
Small Tools - - - - - 6,500 6,695 6,896
Median Banners - - - - - - - -
Safety Equipment - - - - - 309 318 328
TOTAL SUPPLIES -$ -$ -$ -$ -$ 14,764$ 15,207$ 15,663$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ 323,225$ 332,230$ 341,600$
Regular Full-Time Equivalents 3.00
Note: Prior to FY13, Streets Medians expenditures were included in Parks budget and prior year actuals and budget are contained in Parks budget.
Page 47 of 155
PERSONNEL
SERVICES
58% PURCHASED
SERVICES
34%
SUPPLIES
1% CAPITAL
7%
STREETS
FY 2012-13 ADOPTED
EXPENDITURES
PERSONNEL
SERVICES
50%
PURCHASED
SERVICES
45%
SUPPLIES
5%
STREETS MEDIANS
FY 2012-13 ADOPTED
EXPENDITURES
Page 48 of 155
GENERAL FUND
PARKS
Mission
To preserve and enhance the Town of Trophy Club’s exceptional quality of life through the planning,
maintaining, and landscaping of the parks and public areas. The Parks Department reinforces the Town’s
mission by ensuring a healthy, picturesque and environmentally sound community.
Strategic Business Plan
Goal 1- Proactively maintain and reinforce sound environmental practices within the community
• Public irrigation
• Public environmental awareness
• Recycling
• Landscaping
Goal 2- Maintain current and future park and public amenities for increased resident enjoyment
• Sports field maintenance
• Trail creation and maintenance
• Facility maintenance
• Staff resource training
• Medians and common areas
Goal 3- Implement the physical improvements to Trophy Club Park as identified in the master plan
• Update park entrance
• Trail development
• Beautification area
• Disc Golf
Goal 4- Evaluate maintenance procedures for new amenities
• Concrete trail maintenance and pond maintenance
• Freedom Dog Park Maintenance
• Evaluate new open space and park/land maintenance areas
• Create a passive maintenance area ordinance
Goal 5- Bring new park amenities online
• Fishing Pond
• Concrete trail system
• Independence East
• Freedom Dog Park
Workload Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Medians and common areas maintained 85 102 102 103
• Sports fields maintained 17 22 22 22
• Average weekly irrigation
repairs/adjustments/replacements
50 75 75 75
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Construction of additional t-ball fields 3 3 - -
• Planting of trees for Tree City requirements 50 139 143 35
• Conversion of non-irrigated medians to
xeriscape landscaping
5 3 3 3
Page 49 of 155
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 7.50 11.5 11.5 9.5
Page 50 of 155
GENERAL FUND
PARKS
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 407,358 426,942 454,561 657,557 658,122 562,470 571,739 588,753
PURCHASED SERVICES 243,767 278,244 401,333 390,327 409,792 270,356 290,412 297,664
SUPPLIES 23,207 32,480 61,894 40,769 44,775 37,397 34,399 35,431
CAPITAL 41,637 33,960 33,536 40,877 40,877 66,410 62,280 35,590
TOTAL BUDGET 715,969$ 771,626$ 951,324$ 1,129,530$ 1,153,566$ 936,633$ 958,830$ 957,438$
PERSONNEL SERVICES
Salaries & Wages 279,445 285,124 297,722 439,294 433,592 372,957 384,146 395,670
Overtime 15,653 13,083 15,543 12,500 22,557 12,500 12,875 13,261
Longevity 1,710 2,368 2,860 3,345 3,345 2,267 2,335 2,405
Certification - - 3,105 1,500 1,500 1,000 2,500 2,500
Retirement 35,125 40,735 45,066 63,929 66,984 55,646 57,315 59,035
Medical Insurance 41,242 44,373 52,376 90,185 75,000 57,384 59,106 60,879
Dental Insurance 2,795 3,131 3,143 - 5,068 4,166 4,291 4,420
Vision Insurance 625 537 1,210 - 1,186 912 939 968
Life Insurance & Other 1,953 1,968 1,261 3,137 3,137 3,667 3,777 3,890
Social Security Taxes 16,563 18,188 17,871 22,720 25,000 23,441 24,144 24,869
Medicare Taxes 3,874 4,254 4,147 5,314 5,500 5,482 5,646 5,816
Unemployment Taxes 338 1,417 1,096 2,174 1,836 2,480 2,554 2,631
Workman's Compensation 6,023 9,650 7,221 11,044 11,000 9,613 9,901 10,198
Auto Allowance 2,012 2,100 1,448 2,100 2,100 2,100 2,100 2,100
One-Time Stipend - - - - - 8,750 - -
Pre-Employment Physicals/Testing - 14 492 315 315 105 108 111
TOTAL PERSONNEL SERVICES 407,358$ 426,942$ 454,561$ 657,557$ 658,122$ 562,470$ 571,739$ 588,753$
PURCHASED SERVICES
Telephone 27 59 148 424 300 437 450 463
Communications/Pagers/Mobiles 3,523 4,134 5,345 6,941 6,941 6,224 6,411 6,603
Electricity 25,570 21,946 25,165 55,680 36,000 51,275 52,813 54,398
Water 67,480 55,583 105,029 114,500 120,000 68,330 69,355 70,395
Dues & Memberships 300 112 249 1,144 600 762 785 808
Meetings 498 595 1,120 1,000 850 1,000 1,000 1,000
Schools & Training 1,387 1,511 3,183 2,975 700 2,525 2,601 2,679
Safety Program 310 275 70 350 900 500 515 530
Travel & Per Diem 1,103 1,230 1,206 1,617 2,000 1,797 1,851 1,906
Advertising - - 2,071 1,225 1,306 700 721 743
Storage Rental - - 538 2,208 2,208 9,274 9,552 9,839
Independent Labor - - - - - - - -
Vehicle Maintenance 6,003 7,942 4,945 8,953 7,900 7,465 7,689 7,920
Equipment Maintenance 10,449 6,978 10,381 12,300 12,300 9,225 9,502 9,787
Building Maintenance 2,268 56 5,059 2,300 3,787 1,000 1,030 1,061
Property Maintenance 112,157 164,856 186,045 174,850 212,000 107,859 111,095 114,428
Rent Equipment 145 - - - - - - -
Tree City 10,028 10,188 12,736 - - - 13,000 13,000
Professional Outside Services 105 1,426 - 500 - 500 515 530
Engineering - - 35,799 - - - - -
Portable Toilets 2,414 1,353 2,244 3,360 2,000 1,483 1,528 1,574
TOTAL PURCHASED SERVICES 243,767$ 278,244$ 401,333$ 390,327$ 409,792$ 270,356$ 290,412$ 297,664$
SUPPLIES
Fuel 11,103 13,047 19,830 19,039 20,000 17,140 17,654 18,184
Postage 43 20 33 50 15 52 53 55
Publications/Books/Subscripts 225 427 39 500 500 515 530 546
Uniforms 4,849 5,521 6,859 7,230 9,000 8,130 8,374 8,625
Small Equipment 477 - - - 1,000 - - -
Small Tools 5,048 9,562 25,946 12,250 12,500 6,300 6,489 6,684
Safety Equipment 1,037 1,495 1,330 1,000 1,000 700 721 743
Miscellaneous Expenses 139 73 9 100 100 200 206 212
Furniture/Equipment < $5000 - - 7,642 250 285 2,000 - -
Hardware - 2,118 - - - 2,000 - -
Office Supplies 286 219 206 350 375 361 371 382
TOTAL SUPPLIES 23,207$ 32,480$ 61,894$ 40,769$ 44,775$ 37,397$ 34,399$ 35,431$
CAPITAL
Capital Expenses - - 24,460 - 7,000 - - -
Capital Replacement 24,754 24,512 - 35,806 28,806 61,481 57,690 30,560
Lease Payment 16,883 9,448 9,076 5,071 5,071 4,929 4,589 5,030
TOTAL CAPITAL 41,637$ 33,960$ 33,536$ 40,877$ 40,877$ 66,410$ 62,280$ 35,590$
TOTAL EXPENDITURES 715,969$ 771,626$ 951,324$ 1,129,530$ 1,153,566$ 936,633$ 958,830$ 957,438$
Regular Full-Time Equivalents 9.50$
Page 51 of 155
PERSONNEL
SERVICES
61%
PURCHASED
SERVICES
29%
SUPPLIES
4% CAPITAL
7%
TOTAL PARKS BY CATEGORY
FY 2012-13 ADOPTED
EXPENDITURES
PARKS GENERAL
76%
INDEPENDENCE
12% HARMONY
5% FREEDOM
2% LAKEVIEW
2%
TRAILS AND OPEN
SPACES
3%
TOTAL PARKS BY FACILITY
FY 2012-13 ADOPTED
EXPENDITURES
Page 52 of 155
GENERAL FUND
RECREATION
Mission
To preserve and enhance the Town of Trophy Club’s exceptional quality of life by offering our citizens a variety
of recreational and athletic opportunities and special events that combine to create an environment that fos ters
both community spirit and pride.
Strategic Business Plan
Goal 1- Promote physical activity and a healthy lifestyle
• Triton Swim Team
• Swim lessons
• Sports association support
• Eagle Scout opportunities
Goal 2- Offer unique recreation programs, events and amenities to residents of all ages
• Family Camp-out
• Summer Adventure Camp
• Freedom Dog Park
• BNHS programs
Goal 3- Encourage community involvement through increased awareness and opportunities
• Business vendors
• Community volunteers
• Community awareness
• Community events
Goal 4- Evaluation of revenue-producing programs
• Baseball tournaments
• Birthday parties
• Membership fees
• Pool rentals
• Sports agreement
Goal 5- Bring new programming on-line
• Dog Obedience & training classes
• Bird watching
• Tennis program
Workload Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Recreation programs offered 6 6 7 6
• Community Events offered 7 7 7 7
• Swim Team enrollment 180 195 196 196
• Day Camp enrollment 82 85 83 85
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Attendees at Fourth of July 1,700 2,200 2,200 2,750
• Community organization partnerships 30 32 30 30
• Program and event volunteers 150 150 450 500
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Regular FTE
• Seasonal FTE
2.10
7.80
2.10
7.80
2.10
7.80
2.10
7.80
Page 53 of 155
GENERAL FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 268,823 301,513 325,520 356,675 352,256 368,558 377,023 388,694
PURCHASED SERVICES 64,756 104,576 95,578 115,620 99,744 116,689 104,319 107,090
SUPPLIES 35,328 45,972 45,416 60,024 57,686 61,605 63,393 65,235
CAPITAL 10,000 17,400 71,010 15,000 - 15,000 25,000 25,000
COMMUNITY EVENTS 1,051 42,678 48,114 46,837 50,186 49,700 50,341 51,851
TOTAL BUDGET 379,958$ 512,139$ 585,638$ 594,156$ 559,872$ 611,552$ 620,076$ 637,870$
PERSONNEL SERVICES
Salaries & Wages 219,137 237,545 260,842 285,737 284,708 290,317 299,460 308,894
Overtime 308 2,910 4,047 3,800 3,500 3,800 3,824 3,849
Longevity 248 509 338 383 383 524 540 556
Retirement 13,010 14,321 15,031 17,221 17,200 18,026 18,567 19,124
Medical Insurance 11,591 11,087 12,355 13,381 9,493 11,300 11,639 11,988
Dental Insurance 673 671 691 - 611 832 857 883
Vision Insurance 166 124 129 - 171 199 205 211
Life Insurance & Other 477 408 347 831 831 1,161 1,196 1,232
Social Security Taxes 13,022 14,990 15,848 17,146 19,971 18,208 18,754 19,317
Medicare Taxes 3,046 3,506 3,707 4,011 4,671 4,259 4,387 4,518
Unemployment Taxes 649 3,305 1,655 2,476 397 5,080 5,232 5,389
Worker's Compensation 4,983 6,979 6,340 7,012 5,720 7,195 7,411 7,633
Auto Allowance - 2,100 1,525 2,100 2,100 2,100 2,163 2,228
One-Time Stipend - - - - - 2,850 - -
Pre-Employment Physicals/Testing 1,513 3,058 2,665 2,577 2,500 2,707 2,789 2,872
TOTAL PERSONNEL SERVICES 268,823$ 301,513$ 325,520$ 356,675$ 352,256$ 368,558$ 377,023$ 388,694$
PURCHASED SERVICES
Telephone 1,023 1,053 1,459 1,157 1,300 1,191 1,227 1,264
Communications/Pagers/Mobiles 2,223 2,371 2,592 3,157 3,157 3,745 3,858 3,973
Dues & Memberships 3,805 3,518 5,956 4,084 6,787 6,623 6,822 7,026
Schools & Training 1,456 1,089 1,384 2,769 1,300 3,060 3,152 3,246
Travel & Per Diem 2,425 1,344 2,672 3,980 3,980 4,914 5,061 5,213
Advertising 2,614 1,999 3,202 4,408 4,408 4,540 4,676 4,817
Community Events - - - 2,500 2,502 - - -
Special Events 1,142 675 1,371 1,700 1,700 1,751 1,804 1,858
Electricity 17,949 20,419 17,732 32,000 22,000 20,000 20,600 21,218
Water 7,922 21,710 19,235 21,000 18,000 20,000 20,300 20,605
Rent 4,277 4,781 - - - - - -
Printing 435 1,524 747 3,556 3,556 3,662 3,740 3,885
Meetings 635 813 753 1,012 750 1,117 1,151 1,186
Software & Support - 8,950 8,500 8,500 8,500 3,500 3,500 3,500
Insurance - - - 463 - 486 511 536
Independent Labor - 1,861 950 720 720 742 764 787
Library Interlocal Agreement - - - - - 15,000 - -
Equipment Maintenance 239 1,032 - - 670 - - -
Property Maintenance 4,939 19,405 17,342 13,500 16,000 14,900 15,347 15,807
Prompt Payment Act Interest - - 3 - - - - -
Refund Prior Year Reserve - 300 - - - - - -
Health Inspections - - - 232 - 239 246 253
Field Trips 3,262 4,561 3,877 3,914 3,914 4,031 4,152 4,277
Rent Equipment 4,251 3,831 4,809 5,562 - 5,729 5,901 6,078
Collection Fees 6,159 3,338 2,995 1,408 500 1,457 1,508 1,561
TOTAL PURCHASED SERVICES 64,756$ 104,576$ 95,578$ 115,620$ 99,744$ 116,689$ 104,319$ 107,090$
SUPPLIES
Uniforms 4,110 5,134 6,169 6,704 6,704 6,905 7,112 7,325
Safety Equipment 947 1,744 288 1,060 1,060 1,092 1,125 1,158
Publications/Books/Subscriptions 79 467 22 450 450 464 477 492
Office Supplies 1,570 1,293 1,602 1,856 1,856 1,912 1,969 2,028
Furniture/Equipment < $5000 1,242 2,550 1,909 2,478 3,200 6,656 6,856 7,061
Miscellaneous Expenses 307 53 108 303 928 312 321 331
Fuel - 69 - - - - - -
Small Equipment 1,730 4,144 2,222 6,200 6,200 4,000 4,120 4,244
Chemicals 13,610 17,707 15,373 21,000 19,000 20,085 20,688 21,308
Hardware 45 801 7,629 2,000 3,463 2,000 2,000 2,000
Program Supplies 2,625 3,081 3,120 5,624 5,300 5,460 5,624 5,792
Maintenance Supplies 1,132 1,938 1,606 1,700 1,000 1,750 1,803 1,857
Concessions 7,839 6,899 5,348 10,500 8,500 10,815 11,139 11,474
Postage 92 93 20 150 25 155 159 164
TOTAL SUPPLIES 35,328$ 45,972$ 45,416$ 60,024$ 57,686$ 61,605$ 63,393$ 65,235$
CAPITAL
Capital Expense - - 49,010 - - - - -
Capital Replacement 10,000 - 15,000 15,000 - 15,000 25,000 25,000
Repairs & Maintenance - 17,400 7,000 - - - - -
TOTAL CAPITAL 10,000$ 17,400$ 71,010$ 15,000$ -$ 15,000$ 25,000$ 25,000$
RECREATION & COMMUNITY EVENTS
Page 54 of 155
GENERAL FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
RECREATION & COMMUNITY EVENTS
COMMUNITY EVENTS
Community Events General - 1,536 618 1,712 2,200 1,815 1,020 1,050
Fall Festival Activities - 5,375 7,339 8,120 8,171 8,158 8,403 8,655
Christmas Lighting Activities - 1,984 2,633 2,578 4,376 5,300 5,459 5,623
Pitch Hit Run Activities - 301 49 585 - - - -
Easter Activities 1,051 1,790 2,549 2,142 2,139 3,010 3,100 3,193
Arbor Day Activities - 5,550 6,356 6,055 6,800 4,500 4,635 4,774
Spring Pet Fair Activities - 4,078 3,574 4,595 3,500 5,867 6,043 6,224
4th of July Activities - 22,063 24,996 21,050 23,000 21,050 21,682 22,332
TOTAL COMMUNITY EVENTS 1,051$ 42,678$ 48,114$ 46,837$ 50,186$ 49,700$ 50,341$ 51,851$
Regular Full-Time Equivalents 2.10
Seasonal Full-Time Equivalents 7.80
Page 55 of 155
PERSONNEL
SERVICES
65%
PURCHASED
SERVICES
21%
SUPPLIES
11%
CAPITAL
3%
TOTAL RECREATION BY CATEGORY
FY 2012-13 ADOPTED
RECREATION
GENERAL
33%
POOL
41%
DAY CAMP
PROGRAMS
12%
SWIM TEAM
6%
COMMUNITY
EVENTS
8%
TOTAL RECREATION BY FACILITY
FY 2012-13 ADOPTED
Page 56 of 155
GENERAL FUND
COMMUNITY DEVELOPMENT
Mission
To maintain Trophy Club in such a manner that it enhances quality of life for current and future residents by
seeking compliance with the Town’s Code of Ordinances and to provide prompt, friendly, and efficient customer
service to all.
Strategic Business Plan
Planning, Inspections, Building Permits, Code Enforcement
Goal 1- Structurally sound residential and commercial construction
• Inspections by Fully Licensed Inspector/Certified Building Official
• Customer service
• Plan review (residential and commercial)
Goal 2- Quality residential and commercial developments in Trophy Club
• Liaison - for developers/builders through the development process
• Customer Service - through the permitting process
• Code Enforcement - for the residential and commercial developments
Goal 3- Streamlined permitting for efficient and timely service to community
• On-Line permitting capabilities
• Communication
Goal 4- Beautification efforts
• Community Clean Up Event
• Trash Collection, Electronic recycling, Shredding
Goal 5- Improve and/or update zoning and other land use ordinances
• Improved/Updated Ordinances
• Residential
• Commercial
• Code enforcement
Workload Measures 2010-2011
Actual
2011-12
Budget
2011-2012
Estimate
2012-2013
Adopted
• Number of inspections annually 3,500 3,581 2,800* 3,000
• Number of permits issued per year
• P & Z meetings
• ZBA meetings
• Plats processed
• Ord. amendments to reflect Council policies
• High Grass/Weeds
• Sign Violations
• Trailer/Boat/Vehicle Parking
• Outdoor Storage
1,300
8
3
5
6
N/A
N/A
N/A
N/A
1,474
11
0
10
5
N/A
N/A
N/A
N/A
1,750
11
7
13
3
200
35
150
100
2,000
10
5
6
2
250
35
150
100
Page 57 of 155
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Turn around time for plan review (in work days) 10 25 10 10
• Turn around time to perform inspections after
called in by contractor (in work days)
1 1 1 1
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 3.00 3.00 6.00 6.00
*The number of inspections has decreased due to a new method of entering “seconds” and “final”
inspections. With the transition to a new software program (Incode), a “seconds” inspection, which
involves 5 inspections – mechanical rough, plumbing rough, electrical rough, framing and brick ties –
each of which was entered as a separate inspection, is now entered as one (1) inspection. The five
areas are still inspected, and the inspection is still time intensive, but only one (1) “seconds”
inspection is entered into the computer. This is more efficient both for the office and the field as the
new software does not allow further work/inspections until the entire “seconds” inspection has passed.
Likewise, the “final” inspection is now entered as one inspection rather than six separate inspections
(building, energy, electrical, plumbing, mechanical, irrigation).
This has a significant impact on the reporting of the number of inspections performed.
Example using 275 new single family permits to be issued in the next fiscal year:
• 275 x 11 (previous reporting method) = 3025 inspections per year
• 275 x 2 (new reporting method) = 550 inspections per year
Page 58 of 155
GENERAL FUND
PLANNING & ZONING
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 73,711 79,896 89,763 98,704 99,345 104,943 102,443 102,443
PURCHASED SERVICES 25,431 80,113 64,113 57,080 120,845 58,492 58,256 58,256
SUPPLIES 741 887 918 985 500 1,185 1,185 1,185
TOTAL BUDGET 99,883$ 160,896$ 154,794$ 156,769$ 220,690$ 164,620$ 161,884$ 161,884$
PERSONNEL SERVICES
Salaries & Wages 57,169 61,130 68,463 76,140 76,847 77,853 77,853 77,853
Longevity - 160 220 280 280 510 510 510
Retirement 6,730 8,213 9,715 10,699 10,715 11,321 11,321 11,321
Medical Insurance 4,836 4,519 5,275 5,328 4,432 5,052 5,052 5,052
Dental Insurance 277 310 316 - 343 362 362 362
Vision Insurance 71 60 61 - 85 81 81 81
Life Insurance & Other 325 344 241 434 434 610 610 610
Social Security Taxes 3,365 3,886 4,192 4,408 4,749 5,014 5,014 5,014
Medicare Taxes 787 909 980 1,031 1,111 1,173 1,173 1,173
Unemployment Taxes 45 189 127 189 189 261 261 261
Workman's Compensation 106 176 173 195 159 206 206 206
One-Time Stipend - - - - - 2,500 - -
TOTAL PERSONNEL SERVICES 73,711$ 79,896$ 89,763$ 98,704$ 99,345$ 104,943$ 102,443$ 102,443$
PURCHASED SERVICES
Telephone 177 140 145 159 550 400 163 163
Printing 37 79 276 100 - 100 100 100
Communications/Pagers/Mobile - - 684 685 685 705 705 705
Prompt Payment Act Interest - 507 - - - - - -
Dues & Memberships 321 235 245 245 260 320 320 320
Meetings 93 54 157 176 100 176 176 176
Schools & Training 85 75 - 820 500 820 820 820
Travel & Per Diem 473 167 30 745 300 771 771 771
Advertising 1,190 1,774 595 1,300 3,900 900 900 900
Engineering Services 18,121 67,543 36,133 43,750 101,000 45,000 45,000 45,000
Platt Filing Fees 665 241 693 500 1,150 700 700 700
Computer Mapping 169 164 1,289 2,100 1,400 2,100 2,100 2,100
ZBA Hearings - - - - - - - -
Professional Planning Services - 9,134 23,366 6,000 11,000 6,000 6,000 6,000
Planning Services 3,900 - - - - - - -
Appraisal - - 500 500 - 500 500 500
Building Maint & Supplies 200 - - - - - - -
TOTAL PURCHASED SERVICES 25,431$ 80,113$ 64,113$ 57,080$ 120,845$ 58,492$ 58,256$ 58,256$
SUPPLIES
Publications/Books/Subscripts 118 72 335 335 100 335 335 335
Miscellaneous Expenses 33 95 20 50 100 50 50 50
Office Supplies 408 338 300 300 200 300 300 300
Postage 182 382 263 300 100 500 500 500
TOTAL SUPPLIES 741$ 887$ 918$ 985$ 500$ 1,185$ 1,185$ 1,185$
TOTAL EXPENDITURES 99,883$ 160,896$ 154,794$ 156,769$ 220,690$ 164,620$ 161,884$ 161,884$
Regular Full-Time Equivalents 1.00
Page 59 of 155
PERSONNEL SERVICES
64%
PURCHASED
SERVICES
35%
SUPPLIES
1%
PLANNING & ZONING
FY 2012-13 ADOPTED
EXPENDITURES
Page 60 of 155
GENERAL FUND
COMMUNITY DEVELOPMENT
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 116,951 112,591 140,016 206,255 187,670 297,611 301,895 310,943
PURCHASED SERVICES 368,012 426,950 46,069 44,895 29,650 20,443 21,480 22,591
SUPPLIES 2,429 1,759 3,340 7,035 13,035 10,972 11,301 11,640
CAPITAL 5,585 5,585 - 1,624 1,624 4,002 4,122 4,246
TOTAL BUDGET 492,977$ 546,885$ 189,425$ 259,809$ 231,979$ 333,028$ 338,798$ 349,420$
PERSONNEL SERVICES
Salaries & Wages 87,907 84,719 103,246 148,831 145,554 211,659 218,009 224,549
Overtime 587 - - - - - - -
Longevity 765 548 1,065 1,830 1,830 1,005 1,035 1,066
Retirement 10,556 11,456 14,701 19,273 17,250 30,403 31,315 32,255
Medical Insurance 7,643 7,188 10,880 24,303 9,611 27,526 28,352 29,202
Dental Insurance 437 548 675 - 800 1,971 2,030 2,091
Vision Insurance 113 105 130 - 190 438 451 465
Life Insurance & Other 534 502 417 1,052 1,052 1,927 1,985 2,044
Social Security Taxes 5,318 5,453 6,525 7,834 8,011 12,631 13,010 13,400
Medicare Taxes 1,244 1,275 1,526 1,832 1,874 2,954 3,043 3,134
Unemployment Taxes 69 284 278 747 747 1,305 1,344 1,384
Workman's Compensation 1,778 514 508 553 451 992 1,022 1,052
One-Time Stipend - - - - - 4,500 - -
Pre-Employment Physicals/Testing - - 65 - 300 300 300 300
TOTAL PERSONNEL SERVICES 116,951$ 112,591$ 140,016$ 206,255$ 187,670$ 297,611$ 301,895$ 310,943$
PURCHASED SERVICES
Inspection Services 7,956 28,174 28,045 20,000 17,000 5,000 5,150 5,305
Plan Review Services 4,313 1,405 9,203 10,000 - - - -
Vehicle Maintenance 173 462 158 1,175 1,000 1,750 1,803 1,857
Building Maintenance - - - - - - - -
Cleaning Services - - - - - - - -
Telephone 36 67 207 300 375 325 335 345
Communications/Pagers/Mobiles 1,630 1,724 1,120 1,800 1,700 2,008 2,068 2,130
Dues & Memberships 225 155 400 550 575 800 824 849
Meetings - - 65 90 50 100 103 106
Schools & Training 285 579 679 1,405 1,450 1,860 1,916 1,973
Trash Removal/Recycling 330,572 388,597 - - - - - -
Health Inspections 5,200 5,600 5,300 7,500 6,000 6,100 6,710 7,381
Abatements - - - 500 200 1,000 1,030 1,061
Travel & Per Diem 21 - - 750 500 500 515 530
Advertising - - - 100 - 100 100 100
Consultants - - - - - - - -
Printing 157 186 892 725 800 900 927 955
Professional Outside Services 17,444 - - - - - - -
TOTAL PURCHASED SERVICES 368,012$ 426,950$ 46,069$ 44,895$ 29,650$ 20,443$ 21,480$ 22,591$
SUPPLIES
Postage 76 27 132 375 500 200 206 212
Publications/Books/Subscripts - - 17 660 800 800 824 849
Miscellaneous Expenses - 87 222 400 4,735 600 618 637
Fuel 961 1,299 1,824 4,000 4,000 6,000 6,180 6,365
Uniforms 310 210 356 800 1,500 1,872 1,928 1,986
Furniture/Equipment < $5000 339 - - - - - - -
Office Supplies 743 136 789 800 1,500 1,500 1,545 1,591
TOTAL SUPPLIES 2,429$ 1,759$ 3,340$ 7,035$ 13,035$ 10,972$ 11,301$ 11,640$
CAPITAL
Capital Replacement - - - 1,624 1,624 4,002 4,122 4,246
Lease Payment 5,585 5,585 - - - - - -
Capital Expense - - - - - - - -
TOTAL CAPITAL 5,585$ 5,585$ -$ 1,624$ 1,624$ 4,002$ 4,122$ 4,246$
TOTAL EXPENDITURES 492,977$ 546,885$ 189,425$ 259,809$ 231,979$ 333,028$ 338,798$ 349,420$
Regular Full-Time Equivalents 5.00
Page 61 of 155
PERSONNEL SERVICES
90%
PURCHASED
SERVICES
6%
SUPPLIES
3%
CAPITAL
1%
COMMUNITY DEVELOPMENT
FY 2012-13 ADOPTED
EXPENDITURES
Page 62 of 155
GENERAL FUND
FINANCE AND COURT
Mission
To provide the highest quality financial management, support, fiduciary oversight, and public accountability to
the citizens and community of Trophy Club and its designated officials. The Finance Department endeavors to
promote the Town’s mission by creating strong partnerships and encouraging community involvement as well as
enhance the Town’s financial and operational stewardship.
Departmental Goals
The Finance Department’s goals include providing timely and accurate financial information to Town
departments and the community; complying with State and Federal regulations regarding financial management,
accounting, and control; meeting industry standards of financial management and reporting; being a resource to
Town leaders on financial matters, economic issues, and operational performance; being a role model to the
organization for business management, ethical values, and organizational efficiency and effectiveness.
Fiscal Year 2011-2012 Accomplishments
• Received an unqualified audit opinion from our independent audit firm for the fiscal year ended September
30, 2011.
• Prepared the 2011-12 Adopted Budget document for submission to the Government Finance Officers
Association of the United States and Canada’s Distinguished Budget Award Program.
• Filled vacant Director of Finance position with qualified, experienced candidate.
• Created monthly financial reports incorporating explanations of variances in a managerial report format.
• Proposed a balanced budget for 2012-13 with a reduction in the tax rate.
• In-house preparation of a Comprehensive Annual Financial Report
• Implemented Incode municipal software for all town functions.
• Implemented a capital accrual to fund capital purchases for equipment.
• Developed of a perpetual five–year, long-range Capital & Replacement Schedule, to address critical
infrastructure and operational needs.
• Revised the town's funds structure and chart of accounts.
Fiscal Year 2012-2013 Departmental Objectives
• Integrate billing options into Trophy Club’s website by creating a means to make payments online (i.e.
Municipal Court, Permitting, etc).
• Redesign the annual budget process to make the process more transparent and efficient.
• Continue development/update of accounting policies and procedures to ensure compliance with
Governmental Accounting Standards Board (GASB)/GAAP requirements.
• Continue to improve and document internal control procedures.
• Receive unqualified annual audit opinion.
• Develop proposal for implementing pooled cash and investments to streamline operations.
Page 63 of 155
GENERAL FUND
FINANCE AND COURT (continued)
Workload Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Journal entries/checks processed 3,500 5,500 5,089 5,242
• Payroll transactions processed 3,800 4,250 4,160 4,285
• Purchase card transactions processed 3,370 3,150 3,192 3,288
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• General obligation bond rating AA AA AA AA
• Overtime costs $2,500 $0 $0 $0
• Vendor invoices processed within 30 days 99% 99% 99% 99%
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 3.00 3.00 3.00 4.00
Page 64 of 155
GENERAL FUND
FINANCE
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 154,870 160,906 259,842 271,271 248,056 262,814 268,483 278,518
PURCHASED SERVICES 77,450 90,541 96,684 96,197 114,296 100,262 105,326 110,860
SUPPLIES 3,891 5,828 4,401 4,569 7,323 5,227 4,766 4,909
TOTAL BUDGET 236,211$ 257,275$ 360,927$ 372,037$ 369,675$ 368,303$ 378,575$ 394,287$
PERSONNEL SERVICES
Salaries & Wages 117,595 115,874 194,613 202,489 189,189 190,441 198,059 205,981
Overtime 2,619 6,295 - - - - - -
Longevity 1,054 870 180 - - 135 139 143
Retirement 13,916 16,578 26,658 28,348 25,527 27,241 28,058 28,900
Medical Insurance 9,799 10,009 21,874 24,468 16,736 22,475 23,149 23,844
Dental Insurance 618 694 1,017 - 907 1,347 1,387 1,429
Vision Insurance 132 109 175 - 216 300 309 318
Life Insurance & Other 646 615 654 1,264 1,264 1,694 1,745 1,797
Social Security Taxes 6,535 7,219 10,862 11,037 10,636 11,266 11,604 11,952
Medicare Taxes 1,529 1,688 2,540 2,581 2,594 2,635 2,714 2,795
Unemployment Taxes 92 395 618 567 567 783 806 831
Worker's Compensation 289 456 522 517 422 497 512 527
One-Time Stipend - - - - - 4,000 - -
Pre-Employment Physicals/Testing 46 104 129 - - - - -
TOTAL PERSONNEL SERVICES 154,870$ 160,906$ 259,842$ 271,271$ 248,056$ 262,814$ 268,483$ 278,518$
PURCHASED SERVICES
Auditing 36,008 38,989 37,819 36,500 58,000 37,000 37,000 37,000
Appraisal 28,787 32,368 37,831 42,684 42,684 40,259 44,285 48,714
Tax Admin Fees 2,869 3,647 3,971 5,200 5,000 5,044 5,548 6,103
Independent Labor - - - - - - - -
Telephone 55 106 349 350 320 350 361 371
Communications/Pagers/Mobiles 502 381 807 685 650 900 927 955
Building Maint & Supplies 200 - - - - - - -
Dues & Memberships 1,194 1,496 1,021 715 971 635 654 674
Advertising 5,702 1,240 3,331 4,553 3,700 3,800 3,914 4,031
Meetings 75 265 226 300 64 150 150 150
Schools & Training 1,364 1,873 1,635 1,435 736 2,356 2,427 2,499
PID - - 112 - (84) - - -
Travel & Per Diem 661 1,264 2,452 3,467 1,945 2,768 2,851 2,936
Service Charges & Fees 33 144 300 309 309 7,000 7,210 7,426
Professional Outside Services - 8,768 6,830 - - - - -
TOTAL PURCHASED SERVICES 77,450$ 90,541$ 96,684$ 96,197$ 114,296$ 100,262$ 105,326$ 110,860$
SUPPLIES
Postage 515 306 1,476 927 1,050 927 955 983
Publications/Books/Subscriptions 253 36 280 500 500 500 515 530
Miscellaneous Expenses - 54 - - 2,317 100 103 106
Furniture/Equipment < $5000 - 2,466 - - - 600 - -
Office Supplies 1,371 814 1,685 1,236 1,500 1,100 1,133 1,167
Printing 1,752 2,153 960 1,906 1,955 2,000 2,060 2,122
TOTAL SUPPLIES 3,891$ 5,828$ 4,401$ 4,569$ 7,323$ 5,227$ 4,766$ 4,909$
TOTAL EXPENDITURES 236,211$ 257,275$ 360,927$ 372,037$ 369,675$ 368,303$ 378,575$ 394,287$
Regular Full-Time Equivalents 3.00
Page 65 of 155
PERSONNEL SERVICES
71%
PURCHASED SERVICES
27%
SUPPLIES
2%
FINANCE
FY 2012-13 ADOPTED
EXPENDITURES
Page 66 of 155
GENERAL FUND
MUNICIPAL COURT
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES 47,023 60,534 64,880 64,836 67,728 68,972 69,795 71,670
PURCHASED SERVICES 11,258 10,974 13,688 12,311 7,738 12,810 13,310 13,836
SUPPLIES 2,753 2,274 1,692 2,300 748 2,164 2,210 2,259
TOTAL BUDGET 61,034$ 73,782$ 80,260$ 79,447$ 76,214$ 83,946$ 85,315$ 87,765$
PERSONNEL SERVICES
Salaries & Wages 34,752 44,489 47,397 47,273 49,759 49,175 50,650 52,170
Overtime - - - - - - - -
Longevity 765 - - 140 140 200 200 200
Certification 300 900 900 1,200 975 1,200 1,200 1,200
Retirement 4,045 6,006 6,650 6,736 6,893 7,032 7,173 7,316
Medical Insurance 3,933 4,519 5,385 5,328 4,671 5,052 5,153 5,256
Dental Insurance 210 310 322 - 358 362 369 377
Vision Insurance 51 60 62 - 76 81 83 84
Life Insurance & Other 159 310 185 345 345 492 502 512
Social Security Taxes 1,992 2,892 3,027 2,684 3,268 3,198 3,262 3,327
Medicare Taxes 466 676 708 628 764 748 763 778
Unemployment Taxes 94 231 126 378 378 300 306 312
Workman's Compensation 98 141 118 124 101 132 135 137
One-Time Stipend - - - - - 1,000 - -
Pre-emp Physicals/Testing 158 - - - - - - -
TOTAL PERSONNEL SERVICES 47,023$ 60,534$ 64,880$ 64,836$ 67,728$ 68,972$ 69,795$ 71,670$
PURCHASED SERVICES
Judge's Compensation 4,200 3,900 4,500 5,100 3,000 5,562 5,729 5,901
Jury Fees 60 72 12 180 - 185 191 197
Telephone 42 70 119 140 113 140 144 149
Service Charges & Fees 1,621 1,883 4,337 - 1,517 - - -
Dues & Memberships 251 230 280 305 51 215 221 228
Meetings - - - 200 - 200 206 212
Schools & Training 306 964 850 700 300 750 773 796
Travel & Per Diem 858 930 1,153 2,746 1,043 2,110 2,173 2,238
Professional Outside Services 1,027 648 976 1,000 1,161 1,650 1,815 1,997
Advertising - - 172 - - - - -
Prisoner-Sit Out DCSO 60 160 40 140 - 144 149 153
Collection Fees 702 310 - - - - - -
Printing 1,027 1,807 1,249 1,800 555 1,854 1,910 1,967
TCIC Warrant Expense 1,104 - - - - - - -
TOTAL PURCHASED SERVICES 11,258$ 10,974$ 13,688$ 12,311$ 7,738$ 12,810$ 13,310$ 13,836$
SUPPLIES
Publications/Books/Subscripts 402 185 110 200 - 200 206 212
Miscellaneous Expenses 261 126 11 150 - - - -
Furniture/Equipment < $5000 790 769 - - - - - -
Warrant Roundup Expenses - 288 80 600 272 600 600 600
Office Supplies 463 477 408 450 59 464 477 492
Postage 837 429 1,083 900 417 900 927 955
TOTAL SUPPLIES 2,753$ 2,274$ 1,692$ 2,300$ 748$ 2,164$ 2,210$ 2,259$
TOTAL EXPENDITURES 61,034$ 73,782$ 80,260$ 79,447$ 76,214$ 83,946$ 85,315$ 87,765$
Regular Full-Time Equivalents 1.00
Page 67 of 155
PERSONNEL SERVICES
82%
PURCHASED SERVICES
15%
SUPPLIES
3%
MUNICIPAL COURT
FY 2012-13 ADOPTED
EXPENDITURES
Page 68 of 155
GENERAL FUND
FACILITIES MANAGEMENT
Mission
To provide superior building maintenance, janitorial services and utilities for the Town’s municipal buildings
Departmental Goal
The goal of Facilities Management is to provide maintenance services to all Town owned and operated facilities
in an aesthetically pleasing and orderly manner, which instills employee pride and efficiency and improves
public approval.
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE N/A N/A N/A N/A
Page 69 of 155
GENERAL FUND
FACILITIES MANAGEMENT
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
PURCHASED SERVICES 81,394 71,016 73,147 75,320 64,818 70,261 72,346 74,493
SUPPLIES 2,703 2,353 2,755 5,000 2,545 2,700 2,781 2,864
TOTAL BUDGET 84,097$ 73,369$ 75,902$ 80,320$ 67,363$ 72,961$ 75,127$ 77,357$
PURCHASED SERVICES
Electricity 15,520 15,909 13,811 23,611 15,000 15,227 15,683 16,153
Water 756 655 766 - 1,100 1,500 1,523 1,546
Insurance 49,897 40,732 44,443 44,499 42,106 45,834 47,209 48,625
Building Maintenance 7,111 5,675 5,994 7,210 4,000 5,000 5,150 5,305
Cleaning Services Supplies 8,110 8,045 8,133 - 2,612 2,700 2,781 2,864
TOTAL PURCHASED SERVICES 81,394$ 71,016$ 73,147$ 75,320$ 64,818$ 70,261$ 72,346$ 74,493$
SUPPLIES
Maintenance Supplies 1,688 1,592 2,151 5,000 2,500 2,700 2,781 2,864
Vending Machine Supplies 1,015 761 604 - 45 - - -
TOTAL SUPPLIES 2,703$ 2,353$ 2,755$ 5,000$ 2,545$ 2,700$ 2,781$ 2,864$
TOTAL EXPENDITURES 84,097$ 73,369$ 75,902$ 80,320$ 67,363$ 72,961$ 75,127$ 77,357$
Page 70 of 155
PURCHASED SERVICES
96%
SUPPLIES
4%
FACILITIES MANAGEMENT
FY 2012-13 ADOPTED
EXPENDITURES
Page 71 of 155
DEBT SERVICE FUND
The Interest and Sinking Fund is used for the accumulation of resources for payment of long-term debt principal
and interest. The long-term debt is to finance major capital improvements including the construction of parks,
streets, public facilities, and other general government projects. Resources included an applicable portion of the
Ad Valorem Tax Levy and related interest income usable for debt service.
DEBT MANAGEMENT SUMMARY
A. Debt Issuance. The Town issues debt only for the purpose of acquiring or constructing capital assets
for the general benefit of its citizens and to allow it to fulfill its various missions as a town. Debt may be
issued for the purposes of purchasing land or rights-of-way and/or improvements to land, for
construction projects to provide for the general good, or for capital equipment.
B. Types of Debt.
1. General Obligation Bonds (GOs). General obligation bonds are used to fund capital assets of the
general government, are not to be used to fund operating needs of the Town, and are backed by the full
faith and credit of the Town, as well as, the ad valorem tax authority of the Town. General obligation
bonds must be authorized by a vote of the citizens of the Town of Trophy Club.
2. Certificates of Obligation (COs). Certificates of obligation are used to finance permanent
improvements and land acquisition, the need for which arises between bond elections. In addition, they
may also be used to finance costs associated with capital project overruns or to acquire equipment.
Debt service for COs may be from general tax revenues under certain circumstances as defined by law.
They may also be backed by a specific revenue stream(s) or by a combination of tax revenues and
specific revenue streams.
3. Method of Sale. The Town uses a competitive bidding process in the sale of bonds unless the
nature of the issue warrants a negotiated bid. In situations where a competitive bidding process is not
elected, the Town will present the reasons why, and the Town will actively participate with the financial
advisor in the selection of the underwriter or direct purchaser.
4. Bidding Parameters. The notice of sale will be carefully constructed so as to ensure the best
possible bid for the Town, in light of the existing market conditions and other prevailing factors.
Parameters to be examined included:
• Limits between lowest and highest coupons
• Coupon requirements relative to the yield curve
• Method of underwriter compensation, discount or premium coupons
• Use of true interest cost (TIC) versus net interest cost (NIC)
• Use of bond insurance
• Deep discount bonds
• Variable rate bonds
• Call provisions
C. Analysis of Financing Alternatives. Staff will explore alternatives to the issuance of debt for capital
acquisitions and construction projects. These alternatives will include, but not be limited to: 1) grants in
aid, 2) use of reserves, 3) use of current revenues, 4) contributions from other developers and others, 5)
leases, and 6) impact fees.
Page 72 of 155
D. Disclosure. Full disclosure of operations will be made to the bond rating agencies and other
depositories of financial information as required by the Security and Exchange Commission (SEC) Rule
15c2-12, specifically, Texas Municipal Advisory Council (State Information Depository).
E. Rating Agency Communication. The Town management will seek to maintain and improve its current
bond rating so its borrowing costs are reduced to a minimum and its access to credit preserved. The
Town management, with the assistance of financial advisors and bond counsel, will prepare the
necessary materials for presentation to the rating agencies, will aid in the production of Official
Statements, and will take responsibility for the accuracy of all financial information released.
F. Federal Requirements. The Town will maintain procedures to comply with arbitrage rebate and other
federal requirements.
G. Debt Limit. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. The Town of
Trophy Club’s adopted rate of $0.52 per $100 valuation falls well below this limit.
H. Bond Rating. The Town of Trophy Club’s went through a bond rating process in May 2010. Moody’s
Investor Service upgraded the Town from an A2 to Aa3, and Standard and Poors’ gave the Town a AA
rating as their initial rating. The Town’s bond rating directly affects the cost of debt. The Town’s policies
are focused on issues which maintain high bond ratings and keep debt costs reasonable.
Page 73 of 155
PROPERTY TAXES
79%
PRIOR YEAR
RESERVES
1%
INTERGOV TRANS IN
(EDC4A, 4B)
15%
INTERFUND TRANS
IN (STORM
DRAINAGE)
2%
INTERFUND TRANS
IN (GENERAL FUND)
3%
DEBT SERVICE FUND
FY 2012-13 ADOPTED
REVENUES
BOND INTEREST
EXPENSE
30%
BOND PRINCIPAL
PAYMENT
70%
DEBT SERVICE FUND
FY 2012-13 ADOPTED
EXPENDITURES
Page 74 of 155
DEBT SERVICE FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES 815,971 931,484 1,348,199 1,364,499 1,365,498 1,479,681 1,609,016 1,588,592
EXPENDITURES 904,918 911,721 1,354,955 1,358,316 1,358,316 1,474,681 1,609,016 1,231,241
TOTAL EXCESS/(DEFICIT)(88,947)$ 19,763$ (6,756)$ 6,183$ 7,182$ 5,000$ -$ 357,351$
REVENUES
Property Taxes 639,580 670,024 1,006,365 1,054,064 1,054,064 1,159,968 1,264,366 1,302,297
Property Taxes/P & I 5,268 5,742 8,622 5,000 5,000 5,000 5,000 5,000
Contribution From PID - - - - - - - -
Interest Income 2,841 6,471 4,592 1,000 2,000 1,000 1,000 1,000
Prior Year Reserves - - - - - 10,650 62,626 -
Intergov Trans In (EDC4A, 4B)157,183 161,230 232,785 222,922 222,922 223,437 217,945 222,256
Interfund Trans In (Capital)9,792 - - - - - - -
Interfund Trans In (Storm Drainage)- 64,836 64,204 27,244 27,244 27,040 26,806 27,040
Interfund Trans In (General Fund)- 23,180 31,631 54,268 54,268 52,586 31,272 30,999
Recovery of Prior Year Expense 1,307 - - - - - - -
TOTAL REVENUES 815,971$ 931,484$ 1,348,199$ 1,364,499$ 1,365,498$ 1,479,681$ 1,609,016$ 1,588,592$
EXPENDITURES
Paying Agent Fees 2,000 2,016 2,150 2,300 2,300 2,300 2,300 2,300
Bond Interest Expense 387,918 369,706 549,805 471,016 471,016 445,381 413,716 378,941
Bond Principal Payment 515,000 540,000 803,000 885,000 885,000 1,027,000 1,193,000 850,000
TOTAL EXPENDITURES 904,918$ 911,721$ 1,354,955$ 1,358,316$ 1,358,316$ 1,474,681$ 1,609,016$ 1,231,241$
Page 75 of 155
FISCAL
YEAR
PRINCIPAL
DUE 09/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2013 1,027,000.00 223,582.41 221,798.61 1,472,381.02
2014 1,193,000.00 208,341.46 205,374.42 1,606,715.88
2015 850,000.00 190,584.34 188,356.60 1,228,940.94
2016 737,000.00 176,929.53 175,833.44 1,089,762.97
2017 764,000.00 164,030.48 162,883.27 1,090,913.75
2018 693,000.00 150,141.37 150,233.60 993,374.97
2019 718,000.00 137,998.27 138,077.44 994,075.71
2020 748,000.00 125,394.70 125,438.77 998,833.47
2021 773,000.00 110,747.06 110,800.10 994,547.16
2022 808,000.00 94,600.21 94,640.19 997,240.40
2023 513,000.00 77,628.35 77,655.27 668,283.62
2024 535,000.00 66,988.62 66,997.85 668,986.47
2025 520,000.00 55,825.63 55,825.63 631,651.26
2026 545,000.00 45,013.13 45,013.13 635,026.26
2027 570,000.00 33,643.13 33,643.13 637,286.26
2028 340,000.00 21,753.13 21,753.13 383,506.26
2029 355,000.00 14,953.13 14,953.13 384,906.26
2030 370,000.00 7,631.25 7,631.25 385,262.50
12,059,000.00$ 1,905,786.20$ 1,896,908.96$ 15,861,695.16$
ANNUAL PRINCIPAL & INTEREST REQUIREMENT - ALL ISSUES
TOWN OF TROPHY CLUB
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
2013 2015 2017 2019 2021 2023 2025 2027 2029
Debt Payments by Year
PRINCIPAL
DUE 09/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
Page 76 of 155
FISCAL
YEAR
GO SERIES
2002-A
($1,400,000)
CO SERIES
2004
($650,000)
GO SERIES
2007
($3,260,000)
CO SERIES
2007
($474,000)
TAX NOTES
2010
($560,000)
GO SERIES
2010
($5,000,000)
GO SERIES
2010
($2,790,000)
TAX NOTES
2012
($500,000)
TOWN
TOTAL
2013 109,045.00 52,167.57 248,212.50 53,912.00 113,065.50 352,556.26 418,750.00 124,672.19 1,472,381.02
2014 106,245.00 50,578.30 246,062.50 53,064.00 89,908.50 356,431.26 421,650.00 282,776.32 1,606,715.88
2015 108,445.00 48,989.03 248,637.50 53,174.00 91,635.75 359,956.26 217,525.00 100,578.40 1,228,940.94
2016 110,370.00 47,439.21 247,692.50 53,200.00 53,680.00 359,106.26 218,275.00 - 1,089,762.97
2017 112,010.00 45,810.49 246,692.50 53,142.00 51,252.50 363,106.26 218,900.00 - 1,090,913.75
2018 113,355.00 44,221.21 250,492.50 - - 366,806.26 218,500.00 - 993,374.97
2019 114,395.00 42,631.95 248,892.50 - - 370,206.26 217,950.00 - 994,075.71
2020 115,120.00 41,064.71 252,092.50 - - 373,306.26 217,250.00 - 998,833.47
2021 115,320.00 39,453.40 249,667.50 - - 373,706.26 216,400.00 - 994,547.16
2022 115,280.00 37,864.14 251,990.00 - - 373,706.26 218,400.00 - 997,240.40
2023 - 36,274.86 253,702.50 - - 378,306.26 - - 668,283.62
2024 - 36,690.21 254,990.00 - - 377,306.26 - - 668,986.47
2025 - - 250,745.00 - - 380,906.26 - - 631,651.26
2026 - - 256,120.00 - - 378,906.26 - - 635,026.26
2027 - - 255,780.00 - - 381,506.26 - - 637,286.26
2028 - - - - - 383,506.26 - - 383,506.26
2029 - - - - - 384,906.26 - - 384,906.26
2030 - - - - - 385,262.50 - - 385,262.50
1,119,585.00$ 523,185.08$ 3,761,770.00$ 266,492.00$ 399,542.25$ 6,699,493.92$ 2,583,600.00$ 508,026.91$ 15,861,695.16$
ANNUAL DEBT SERVICE REQUIREMENTS - BY ISSUE
TOWN OF TROPHY CLUB
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
GO SERIES
2002-A
($1,400,000)
CO SERIES
2004
($650,000)
GO SERIES
2007
($3,260,000)
CO SERIES
2007
($474,000)
TAX NOTES
2010
($560,000)
GO SERIES
2010
($5,000,000)
GO SERIES
2010
($2,790,000)
TAX NOTES
2012
($500,000)
Page 77 of 155
FISCAL
YEAR
PRINCIPAL
DUE 09/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2013 70,000.00 19,522.50 19,522.50 109,045.00
2014 70,000.00 18,122.50 18,122.50 106,245.00
2015 75,000.00 16,722.50 16,722.50 108,445.00
2016 80,000.00 15,185.00 15,185.00 110,370.00
2017 85,000.00 13,505.00 13,505.00 112,010.00
2018 90,000.00 11,677.50 11,677.50 113,355.00
2019 95,000.00 9,697.50 9,697.50 114,395.00
2020 100,000.00 7,560.00 7,560.00 115,120.00
2021 105,000.00 5,160.00 5,160.00 115,320.00
2022 110,000.00 2,640.00 2,640.00 115,280.00
880,000.00$ 119,792.50$ 119,792.50$ 1,119,585.00$
FISCAL
YEAR
PRINCIPAL
DUE 09/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2013 33,000.00 9,505.01 9,662.56 52,167.57
2014 33,000.00 8,716.91 8,861.39 50,578.30
2015 33,000.00 7,928.81 8,060.22 48,989.03
2016 33,000.00 7,180.15 7,259.06 47,439.21
2017 33,000.00 6,352.60 6,457.89 45,810.49
2018 33,000.00 5,564.49 5,656.72 44,221.21
2019 33,000.00 4,776.39 4,855.56 42,631.95
2020 33,000.00 4,010.32 4,054.39 41,064.71
2021 33,000.00 3,200.18 3,253.22 39,453.40
2022 33,000.00 2,412.08 2,452.06 37,864.14
2023 33,000.00 1,623.97 1,650.89 36,274.86
2024 35,000.00 840.49 849.72 36,690.21
398,000.00$ 62,111.40$ 63,073.68$ 523,185.08$
FISCAL
YEAR
PRINCIPAL
DUE 09/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2013 130,000.00 59,106.25 59,106.25 248,212.50
2014 135,000.00 55,531.25 55,531.25 246,062.50
2015 145,000.00 51,818.75 51,818.75 248,637.50
2016 150,000.00 48,846.25 48,846.25 247,692.50
2017 155,000.00 45,846.25 45,846.25 246,692.50
2018 165,000.00 42,746.25 42,746.25 250,492.50
2019 170,000.00 39,446.25 39,446.25 248,892.50
2020 180,000.00 36,046.25 36,046.25 252,092.50
2021 185,000.00 32,333.75 32,333.75 249,667.50
2022 195,000.00 28,495.00 28,495.00 251,990.00
2023 205,000.00 24,351.25 24,351.25 253,702.50
2024 215,000.00 19,995.00 19,995.00 254,990.00
2025 220,000.00 15,372.50 15,372.50 250,745.00
2026 235,000.00 10,560.00 10,560.00 256,120.00
2027 245,000.00 5,390.00 5,390.00 255,780.00
2,730,000.00$ 515,885.00$ 515,885.00$ 3,761,770.00$
GENERAL OBLIGATION BONDS - SERIES 2002-A
CERTIFICATE OF OBLIGATION BONDS - SERIES 2004
($1,400,000)
TOWN OF TROPHY CLUB
($3,260,000)
GENERAL OBLIGATION BONDS - SERIES 2007
($650,000)
Page 78 of 155
TOWN OF TROPHY CLUB
FISCAL
YEAR
PRINCIPAL
DUE 09/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2013 44,000.00 4,956.00 4,956.00 53,912.00
2014 45,000.00 4,032.00 4,032.00 53,064.00
2015 47,000.00 3,087.00 3,087.00 53,174.00
2016 49,000.00 2,100.00 2,100.00 53,200.00
2017 51,000.00 1,071.00 1,071.00 53,142.00
236,000.00$ 15,246.00$ 15,246.00$ 266,492.00$
FISCAL
YEAR
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2013 100,000.00 7,365.25 5,700.25 113,065.50
2014 80,000.00 5,700.25 4,208.25 89,908.50
2015 85,000.00 4,208.25 2,427.50 91,635.75
2016 50,000.00 2,427.50 1,252.50 53,680.00
2017 50,000.00 1,252.50 - 51,252.50
365,000.00$ 20,953.75$ 13,588.50$ 399,542.25$
FISCAL
YEAR
PRINCIPAL
DUE 09/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2013 175,000.00 88,778.13 88,778.13 352,556.26
2014 185,000.00 85,715.63 85,715.63 356,431.26
2015 195,000.00 82,478.13 82,478.13 359,956.26
2016 200,000.00 79,553.13 79,553.13 359,106.26
2017 210,000.00 76,553.13 76,553.13 363,106.26
2018 220,000.00 73,403.13 73,403.13 366,806.26
2019 230,000.00 70,103.13 70,103.13 370,206.26
2020 240,000.00 66,653.13 66,653.13 373,306.26
2021 250,000.00 61,853.13 61,853.13 373,706.26
2022 260,000.00 56,853.13 56,853.13 373,706.26
2023 275,000.00 51,653.13 51,653.13 378,306.26
2024 285,000.00 46,153.13 46,153.13 377,306.26
2025 300,000.00 40,453.13 40,453.13 380,906.26
2026 310,000.00 34,453.13 34,453.13 378,906.26
2027 325,000.00 28,253.13 28,253.13 381,506.26
2028 340,000.00 21,753.13 21,753.13 383,506.26
2029 355,000.00 14,953.13 14,953.13 384,906.26
2030 370,000.00 7,631.25 7,631.25 385,262.50
4,725,000.00$ 987,246.96$ 987,246.96$ 6,699,493.92$
FISCAL
YEAR
PRINCIPAL
DUE 09/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2013 355,000.00 31,875.00 31,875.00 418,750.00
2014 365,000.00 28,325.00 28,325.00 421,650.00
2015 170,000.00 23,762.50 23,762.50 217,525.00
2016 175,000.00 21,637.50 21,637.50 218,275.00
2017 180,000.00 19,450.00 19,450.00 218,900.00
2018 185,000.00 16,750.00 16,750.00 218,500.00
2019 190,000.00 13,975.00 13,975.00 217,950.00
2020 195,000.00 11,125.00 11,125.00 217,250.00
2021 200,000.00 8,200.00 8,200.00 216,400.00
2022 210,000.00 4,200.00 4,200.00 218,400.00
2,225,000.00$ 179,300.00$ 179,300.00$ 2,583,600.00$
FISCAL
YEAR
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2013 120,000.00 2,474.27 2,197.92 124,672.19
2014 280,000.00 2,197.92 578.40 282,776.32
2015 100,000.00 578.40 - 100,578.40
500,000.00$ 5,250.59$ 2,776.32$ 508,026.91$
($560,000)
GENERAL OBLIGATION BONDS - SERIES 2010
($474,000)
CERTIFICATE OF OBLIGATION BONDS - SERIES 2007
TAX NOTES SERIES 2012
($500,000)
GENERAL OBLIGATION REFUNDING BONDS - SERIES 2010
($2,790,000)
($5,000,000)
TAX NOTES - SERIES 2010
Page 79 of 155
TROPHY CLUB PARK FUND
TROPHY CLUB PARK
Mission
To provide the facilities and programs that meet the recreational needs of Trophy Club as it develops; to
preserve open space for the enjoyment of all visitors; and to provide specific areas for environmental education.
Departmental Goal
The Trophy Club Park Fund is aimed toward ensuring that all current Trophy Club Park facilities and programs
are m aintained and operated at a standard of excellence. To this end, the Fund is also intended to explore and
create new facilities and programs that allow Trophy Club residents to utilize the park resources to the fullest
extent possible.
Workload Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Motorized trails maintained (miles) 9 9 9 9
• Non-Motorized trails maintained (miles) 3 4 3 4
• Park attendant monitoring (hours per week) 32 32 32 28
Productivity Measures 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Special Events at park 8 6 4 7
• Classes offered at park 4 4 3 4
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 1.40 1.40 1.40 2.52
Page 80 of 155
TROPHY CLUB PARK FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES 128,517$ 77,594$ 117,019$ 120,000$ 125,000$ 125,000$ 135,000$ 135,000$
PERSONNEL SERVICES 43,254 38,252 44,127 54,507 45,052 57,332 58,315 60,531
PURCHASED SERVICES 57,052 59,423 65,975 45,099 57,569 59,785 62,780 64,235
SUPPLIES 2,327 2,530 3,833 3,837 3,837 2,650 2,981 3,066
CAPITAL - - - 13,000 13,000 5,200 - -
TOTAL EXPENDITURES 102,633$ 100,205$ 113,935$ 116,443$ 119,458$ 124,967$ 124,076$ 127,832$
TOTAL EXCESS/(DEFICIT)25,884$ (22,611)$ 3,084$ 3,557$ 5,542$ 33$ 10,924$ 7,168$
REVENUES
Park Revenues 126,511 76,538 115,658 120,000 125,000 125,000 135,000 135,000
Loan Proceeds - - - - - - - -
Interest Income 6 3 6 - - - - -
Intergov Trans In (EDC/MUD)- - - - - - - -
Miscellaneous Revenue 2,000 - - - - - - -
Recovery of Prior Year Expense - 1,054 1,355 - - - - -
TOTAL REVENUES 128,517$ 77,594$ 117,019$ 120,000$ 125,000$ 125,000$ 135,000$ 135,000$
PERSONNEL SERVICES
Salaries & Wages 35,120 29,695 34,624 44,453 36,083 45,199 47,007 48,887
Overtime - - - - - - - -
Longevity - 64 - - - 64 66 68
Certification - - - - - - - -
Retirement 2,044 2,372 2,913 2,947 2,941 3,079 3,171 3,267
Medical Insurance 2,161 1,779 2,425 2,131 1,983 2,021 2,082 2,144
Dental Insurance 111 103 126 - 137 145 149 154
Vision Insurance 29 20 25 - 33 32 33 34
Life Insurance & Other 112 102 82 328 - 463 477 491
Social Security Taxes 2,058 1,920 2,162 2,624 2,173 2,878 2,964 3,053
Medicare Taxes 481 449 506 614 508 673 693 714
Unemployment Taxes 127 435 206 265 248 365 376 387
Worker's Compensation 844 1,181 1,041 1,075 877 1,123 1,157 1,191
One-Time Stipend - - - - - 1,150 - -
Pre-Employment Physicals/Testing 167 131 17 70 70 140 140 140
TOTAL PERSONNEL SERVICES 43,254$ 38,252$ 44,127$ 54,507$ 45,052$ 57,332$ 58,315$ 60,531$
PURCHASED SERVICES
Telephone 475 548 681 464 900 912 939 968
Communications/Pagers/Mobiles 1,747 1,768 1,722 2,578 1,511 4,205 4,289 4,374
Postage - - 38 - 169 - - -
Electricity 1,655 2,738 2,215 3,400 1,981 2,900 2,958 3,017
Water 1,363 1,347 2,755 3,000 1,400 1,860 1,888 1,916
Service Charges & Fees 1 1,521 4,391 1,575 3,905 1,654 1,736 1,823
Park Administration 10,000 10,000 10,000 - - 12,300 13,500 13,500
Police and EMS Services 5,000 5,000 5,000 - - - - -
Software & Support - 3,247 1,416 - 197 - - -
Auditing - 972 - - - 1,000 1,000 1,000
Independent Labor - - - - - 8,000 8,000 8,000
Insurance 5,000 5,000 - - - - - -
Dues & Memberships - - 355 340 340 1,400 1,400 1,400
Schools & Training 1,575 55 - 1,100 1,100 950 1,100 1,100
Travel & Per Diem 1,417 - 219 840 840 1,077 1,330 1,330
Advertising 258 - 3,731 2,100 2,100 1,360 1,428 1,499
Equipment Maintenance 1,028 2,705 730 788 926 2,158 2,266 2,379
Trash Removal/Recycling - - - - - - - -
Professional Outside Services - 28 - 525 525 1,000 1,050 1,103
Collection Fees - - - 1,300 1,300 1,300 1,300 1,300
Community Events 2,675 3,090 3,628 3,300 4,786 5,750 6,038 6,339
Property Maintenance 19,080 18,418 24,204 19,200 31,000 7,500 7,875 8,269
Printing 626 - - 750 750 500 525 551
Consultants - - 175 - - - - -
Prompt Payment Act Interest - - 27 - - - - -
Portable Toilets 5,152 2,985 4,688 3,840 3,840 3,960 4,158 4,366
TOTAL PURCHASED SERVICES 57,052$ 59,423$ 65,975$ 45,099$ 57,569$ 59,785$ 62,780$ 64,235$
SUPPLIES
Fuel 81 225 265 500 500 400 420 441
Uniforms 10 110 381 815 815 450 464 477
Small Tools 1,270 - 1,962 1,500 1,500 750 1,000 1,000
Furniture/Equipment < $5000 - 303 - - - - - -
Office Supplies 204 1,337 487 247 247 250 258 265
Maintenance Supplies 78 203 355 425 425 300 315 331
Miscellaneous Expenses 684 352 383 350 350 500 525 551
TOTAL SUPPLIES 2,327$ 2,530$ 3,833$ 3,837$ 3,837$ 2,650$ 2,981$ 3,066$
CAPITAL
Park Improvement - - - 13,000 13,000 5,200 - -
Grant Match - - - - - - - -
TOTAL CAPITAL -$ -$ -$ 13,000$ 13,000$ 5,200$ -$ -$
*Regular Full-Time Equivalents 2.52
* Includes part-time staff.
Page 81 of 155
PARK REVENUES
100%
TROPHY CLUB PARK FUND
FY 2012-13 ADOPTED
REVENUES
PERSONNEL
SERVICES
46%
PURCHASED
SERVICES
48% SUPPLIES
2% CAPITAL
4%
TROPHY CLUB PARK FUND
FY 2012-13 ADOPTED
EXPENDITURES
Page 82 of 155
STREET MAINTENANCE SALES TAX FUND
Mission
To provide a safe, clean, and well-maintained roadway system to the residents of Trophy Club
Strategic Business Plan *
Goal 1- Provide well-maintained streets
• Concrete street repairs
• Street, curb, and gutter sweeping
• Emergency response
• Signs and markings
• New construction
Goal 2- Provide timely & knowledgeable response to resident issues
• Responsive
• Friendly
• Customer service
Goal 3- Establish 5 year plan for street maintenance
• Identify and rank streets in need of maintenance
Goal 4- Provide support for other Town Departments and MUD 1
• Parks
• Police Department
• MUD 1
Workload Measures * 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Street, curb, and gutter sweeping (curb miles) 65 77 84 90
• Concrete placed/poured (cubic yards) 550 550 300 450
• Striping (linear feet) 43,573 32,679 33,735 35,250
Productivity Measures * 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Respond to calls in under 4 business hours 90% 100% 100% 100%
• Ratio of lane miles of street maintained per
employee
24.17:1 27.88:1 26.95:1 29.65:1
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 0.63 0.63 0.63 0.72
* The General Fund Street Department and Street Maintenance Sales Tax Fund each reflect a portion of the
total funding of the Town’s street maintenance program. The Strategic Business Plan goals, as well as, the
workload and productivity measures enumerated above relate to the overall street maintenance efforts.
Page 83 of 155
STREET MAINTENANCE SALES TAX FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES -$ 132,420$ 126,273$ 140,656$ 150,502$ 156,523$ 161,219$ 166,055$
PERSONNEL SERVICES - 29,780 26,976 28,348 25,365 34,577 35,054 36,106
PURCHASED SERVICES - 64,659 59,043 100,357 75,000 103,815 105,963 108,157
SUPPLIES - - - - 1,924 10,038 10,339 10,650
CAPITAL - - 37,260 11,951 11,951 7,882 8,016 7,723
TOTAL EXPENDITURES -$ 94,439$ 123,279$ 140,656$ 114,240$ 156,312$ 159,372$ 162,636$
TOTAL EXCESS/(DEFICIT)-$ 37,981$ 2,994$ -$ 36,262$ 211$ 1,847$ 3,419$
REVENUES
Sales Tax - 132,420 126,273 140,656 150,502 156,523 161,219 166,055
TOTAL REVENUES -$ 132,420$ 126,273$ 140,656$ 150,502$ 156,523$ 161,219$ 166,055$
EXPENDITURES
PERSONNEL SERVICES
Salaries & Wages - 20,014 18,109 19,316 17,187 22,717 23,399 24,100
Overtime - - 59 - 256 - - -
Longevity - - - 160 160 160 346 356
Retirement - 2,290 2,536 2,727 2,402 3,330 3,430 3,533
Medical Insurance - 3,340 3,794 3,470 2,717 3,636 3,745 3,857
Dental Insurance - 194 198 - 188 260 268 276
Vision Insurance - 37 38 - 45 58 60 62
Life Insurance & Other - 126 65 142 - 234 241 248
Social Security Taxes - 1,092 792 992 1,071 1,475 1,519 1,565
Medicare Taxes - 255 186 232 251 345 355 366
Unemployment Taxes - 42 54 118 118 188 194 199
Workman's Compensation - 2,390 1,145 1,191 972 1,454 1,498 1,543
One-Time Stipend - - - - - 720 - -
TOTAL PERSONNEL SERVICES -$ 29,780$ 26,976$ 28,348$ 25,365$ 34,577$ 35,054$ 36,106$
PURCHASED SERVICES
Property Maintenance - - - - - - - -
Vehicle Maintenance - - - - - 1,424 1,424 1,424
Equipment Maintenance - - - - - - - -
Street Maintenance - 53,906 48,178 90,357 65,000 92,391 94,239 96,124
Street Sweeping - - - - - - - -
Engineering - - - - - - - -
Signs and Markings - 10,753 10,865 10,000 10,000 10,000 10,300 10,609
TOTAL PURCHASED SERVICES -$ 64,659$ 59,043$ 100,357$ 75,000$ 103,815$ 105,963$ 108,157$
SUPPLIES
Fuel & Lube - - - - 1,924 9,405 9,687 9,978
Uniforms - - - - - - - -
Small Tools - - - - - 633 652 672
Safety Equipment - - - - - - - -
Office Supplies - - - - - - - -
TOTAL SUPPLIES -$ -$ -$ -$ 1,924$ 10,038$ 10,339$ 10,650$
CAPITAL
Capital Replacement - - 37,260 11,951 11,951 - - -
Lease Payment - - - - - 7,882 8,016 7,723
TOTAL CAPITAL -$ -$ 37,260$ 11,951$ 11,951$ 7,882$ 8,016$ 7,723$
Regular Full-Time Equivalents 0.72
Page 84 of 155
PERSONNEL
SERVICES
22%
PURCHASED
SERVICES
66%
SUPPLIES
7%
CAPITAL
5%
STREET MAINTENANCE SALES TAX FUND
FY 2012-13 ADOPTED
EXPENDITURES
SALES TAX
100%
STREET MAINTENANCE SALES TAX FUND
FY 2012-13 ADOPTED
REVENUES
Page 85 of 155
STORM DRAINAGE UTILITY FUND
Mission
To provide a safe, clean, and well-maintained storm drainage system to the residents of Trophy Club.
Strategic Business Plan *
Goal 1- Provide well-maintained Storm Drainage System
• Inlet & structure inspection, cleaning, and repair
• Street, curb, and gutter sweeping
• Emergency response
• Signs and markings
• New construction
Goal 2- Provide timely & knowledgeable response to resident issues
• Responsive
• Friendly
• Customer service
Goal 3- Stormwater Master Plan
• Begin Phase I implementation
• Continue with Phase II development
• Develop HMAP
• Develop TWDB Grant Application
Goal 4- Provide support for other Town Departments and MUD 1
• Parks
• Police Department
• MUD
Workload Measures * 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Storm Drain Structure Inspection & Cleaning 1024 1024 1106 1200
• Storm Drain System Repairs 50 36 73 85
• Street, Curb, and Gutter Sweeping (curb miles) 65 72 84 90
Productivity Measures * 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• Response to calls in under 4 business hours 100% 100% 100% 100%
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE 0.33 0.33 .50 .50
* The General Fund Street Department and Storm Drainage Utility Fund each reflect a portion of the total
funding of the Town’s storm drainage program. The Strategic Business Plan goals, as well as, the workload and
productivity measures enumerated above relate to the Town’s overall storm drainage efforts.
Page 86 of 155
STORM DRAINAGE UTILITY FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES -$ 128,880$ 220,665$ 130,000$ 130,000$ 375,100$ 398,000$ 398,000$
PERSONNEL SERVICES - 21,327 20,863 21,075 21,070 33,981 34,459 35,437
PURCHASED SERVICES - 91,470 85,106 65,772 66,357 164,105 151,503 155,524
SUPPLIES - 4,127 7,164 6,015 2,915 - - -
CAPITAL - - 107,532 37,138 37,138 176,795 187,700 187,700
TOTAL EXPENDITURES -$ 116,924$ 220,665$ 130,000$ 127,480$ 374,881$ 373,662$ 378,661$
TOTAL EXCESS/(DEFICIT)-$ 11,956$ -$ -$ 2,520$ 219$ 24,338$ 19,339$
REVENUES
Storm Drainage Fee Revenue - 128,880 136,201 130,000 130,000 369,100 398,000 398,000
Prior Year Reserves - - 84,464 - - - - -
Recycling Revenue - - - - - 6,000 - -
TOTAL REVENUES -$ 128,880$ 220,665$ 130,000$ 130,000$ 375,100$ 398,000$ 398,000$
EXPENDITURES
PERSONNEL SERVICES
Salaries & Wages - 14,664 14,667 14,919 15,025 23,112 24,036 24,998
Overtime - 56 304 - 27 - - -
Longevity - 74 94 171 171 304 313 323
Retirement - 1,987 2,130 2,113 2,111 3,383 3,484 3,589
Medical Insurance - 1,761 2,001 1,758 1,636 2,526 2,602 2,680
Dental Insurance - 102 104 - 113 171 176 181
Vision Insurance - 20 20 - 27 41 42 -
Life Insurance & Other - 93 60 110 - 238 245 -
Social Security Taxes - 943 934 827 929 1,498 1,543 1,589
Medicare Taxes - 221 218 193 217 350 361 371
Unemployment Taxes - 62 36 62 62 131 135 139
Workman's Compensation - 1,343 295 922 752 1,477 1,521 1,567
Auto Allowance - - - - - - - -
One-Time Stipend - - - - - 750 - -
Pre-Employment Physicals/Testing - - - - - - - -
TOTAL PERSONNEL SERVICES -$ 21,327$ 20,863$ 21,075$ 21,070$ 33,981$ 34,459$ 35,437$
PURCHASED SERVICES
Dues & Memberships - 105 2,444 2,455 2,555 2,555 2,632 2,711
Schools & Training - - - - - - - -
Travel & Per Diem - - - - - - - -
Advertising - - - - - - - -
Printing - - - 240 - - - -
Engineering - 6,339 3,509 4,000 3,998 104,000 107,120 110,334
Independent Labor - 695 - 5,000 9,260 9,260 - -
Property Maintenance - 329 22 1,000 1,000 - 9,538 9,824
Vehicle Maintenance - 2,194 1,015 1,030 452 - - -
Street Sweeping - 3,850 3,850 5,250 5,250 5,250 5,408 5,570
Transfer to Debt Service - 64,836 64,204 27,244 27,244 27,040 26,806 27,086
Equipment Maintenance - 1,022 3,951 4,000 1,046 - - -
Trash Removal/Recycling - 12,099 6,111 15,553 15,553 16,000 - -
TOTAL PURCHASED SERVICES -$ 91,470$ 85,106$ 65,772$ 66,357$ 164,105$ 151,503$ 155,524$
SUPPLIES
Miscellaneous Expenses - - - 200 100 - - -
Fuel - 3,561 3,976 5,200 2,200 - - -
Small Tools - 567 3,188 615 615 - - -
TOTAL SUPPLIES -$ 4,127$ 7,164$ 6,015$ 2,915$ -$ -$ -$
CAPITAL
Capital Expenses - - 107,532 - - 176,795 187,700 187,700
Capital Replacement - - - 37,138 37,138 - - -
TOTAL CAPITAL -$ -$ 107,532$ 37,138$ 37,138$ 176,795$ 187,700$ 187,700$
Regular Full-Time Equivalents 0.50
Page 87 of 155
PERSONNEL
SERVICES
9%
PURCHASED
SERVICES
44%
CAPITAL
47%
STORM DRAINAGE UTILITY FUND
FY 2012-13 ADOPTED
EXPENDITURES
STORM DRAINAGE
FEE REVENUE, 100%
STORM DRAINAGE UTILITY FUND
FY 2012-13 ADOPTED
REVENUES
Page 88 of 155
ECONOMIC DEVELOPMENT CORPORATION 4A FUND
Mission
To use its resources to promote and implement capital park projects that will enhance the lives of the current
residents that use Town park and recreational amenities as well as attract new residents to Trophy Club as a
result of our diverse and attractive park system.
Departmental Goal
Authorized by the Development Corporation Act of 1979 and first enacted by the Town in 2000 the Trophy Club
Economic Development Corporation 4A (EDC 4A) Fund strives to assist the Town in the development and
operation in park related Public Improvement District amenities.
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE N/A N/A N/A N/A
Page 89 of 155
SALES TAX -
GENERAL, 100%
EDC4A FUND
FY 2012-13 ADOPTED
REVENUES
INTERFUND TRANS
OUT (GF I&S)
100%
EDC4A FUND
FY 2012-13 ADOPTED
EXPENDITURES
Page 90 of 155
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES 232,659 265,694 247,269 294,661 301,005 313,245 319,506 325,892
EXPENDITURES 178,020 202,018 250,633 294,661 244,000 313,245 310,094 316,292
TOTAL EXCESS/(DEFICIT)54,639$ 63,676$ (3,364)$ -$ 57,005$ -$ 9,412$ 9,600$
REVENUES
Sales Tax - General 229,912 264,841 246,749 281,313 301,005 313,045 319,306 325,692
Interest Income 2,747 854 520 1,000 - 200 200 200
Reserves - - - 12,348 - - - -
TOTAL REVENUES 232,659$ 265,694$ 247,269$ 294,661$ 301,005$ 313,245$ 319,506$ 325,892$
EXPENDITURES
Auditing - 916 1,091 1,000 1,000 1,000 1,000 1,000
Legal - - - - - - - -
Dues & Memberships - 140 - 280 - - - -
Meetings - - - 200 200 - - -
Schools & Training - 1,403 - 1,710 1,710 - - -
Travel & Per Diem - 1,124 2,003 4,032 4,032 - - -
Miscellaneous Expenses - 63 - 100 - - - -
Property Maintenance - - - - - - - -
EDC Projects 42,344 - 6,000 70,000 15,000 - - -
Interfund Trans Out ( I&S)130,821 140,308 206,539 196,139 196,139 312,245 309,094 315,292
Large Project Reserves 4,855 - - - - - - -
Intergov Trans Out (GF)- - - - - - - -
Furniture/Equipment < $5,000 - 22,065 - 21,000 25,919 - - -
Office Supplies - - - 200 - - - -
Capital Expenses - 16,000 - - - - - -
Transfer-Park Repairs/Replacement Reserve - 20,000 35,000 - - - - -
TOTAL EXPENDITURES 178,020$ 202,018$ 250,633$ 294,661$ 244,000$ 313,245$ 310,094$ 316,292$
ECONOMIC DEVELOPMENT CORPORATION 4A FUND
Page 91 of 155
ECONOMIC DEVELOPMENT CORPORATION 4B FUND
Mission
To promote economic development within the Town and the State of Texas in order to eliminate unemployment
and under employment, and to promote and encourage employment and the public welfare of, for, and on behalf
of the town by undertaking, developing, providing, and financing projects under the Economic Development Act
and as defined in Section 4B of the Act.
Departmental Goal
Funded by quarter-cent sales and use tax receipts, the Trophy Club Economic Development Corporation 4B
(EDC 4B), aims to: design superior strategies and oversight plans that are geared toward intensifying economic
activity and heightening the already superior Trophy Club lifestyle.
Staff
• FTE
2010-2011
Actual
N/A
2011-2012
Budget
N/A
2011-2012
Estimate
N/A
2012-2013
Adopted
N/A
Page 92 of 155
SALES TAX -
GENERAL
80%
RESERVES
20%
EDC 4B FUND
FY 2012-13 ADOPTED
REVENUES
AUDITING
2%
DUES &
MEMBERSHIPS
0%
SCHOOLS &
TRAINING
2%
TRAVEL & PER
DIEM
2%
ADVERTISING
4%
MISCELLANEOUS
EXPENSES
11%
EDC PROJECTS
35% INTERGOV TRANS
OUT (GF I&S)
15%
INTERGOV TRANS
OUT (GF)
28%
OFFICE SUPPLIES
1%
EDC 4B FUND
FY 2012-13 ADOPTED
EXPENDITURES
Page 93 of 155
ECONOMIC DEVELOPMENT CORPORATION 4B FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES 116,651$ 132,917 123,737 161,656 164,356 196,623 159,755 162,951
EXPENDITURES 74,002 91,378 82,317 161,656 149,649 196,623 152,210 155,254
TOTAL EXCESS/(DEFICIT)42,649$ 41,539$ 41,420$ -$ 14,707$ -$ 7,545$ 7,697$
REVENUES
Sales Tax - General 114,955 $132,420 $123,375 140,656 150,506 156,523 159,653 162,847
Interest Income 1,696 497 362 1,000 - 100 102 104
Advertising Income - - - 20,000 13,850 - - -
Reserves - - - - - 40,000 - -
TOTAL REVENUES 116,651$ $132,917 123,737$ 161,656$ 164,356$ 196,623$ 159,755$ 162,951$
EXPENDITURES
Auditing - 916 1,090 1,000 1,000 $3,500 1,500 1,530
Publications/Books/Subscriptions - - - - - - - -
Dues & Memberships 350 200 450 250 250 $600 612 624
Schools & Training 760 1,020 3,061 2,320 554 $3,670 3,743 3,818
Travel & Per Diem 2,786 2,225 1,711 6,800 4,404 $4,040 4,121 4,203
Elections - - - - - $9,000 - -
Advertising 7,958 7,672 787 21,500 14,350 $6,500 6,630 6,763
Miscellaneous Expenses - 424 2,523 8,600 6,300 $20,341 15,000 15,300
Community Events - 1,000 - - - - - -
EDC Projects*18,911 34,724 14,766 63,706 41,277 $63,193 36,000 36,720
Intergov Trans Out (GF I&S)26,362 26,362 31,683 26,783 26,783 $26,783 27,568 28,119
Large Project Reserves - - - - - - - -
Intergov Trans Out (GF)16,861 16,835 26,246 27,697 52,731 $51,996 53,036 54,097
Office Supplies 14 - - 3,000 2,000 $2,000 2,000 2,040
Printing - - - - - $5,000 2,000 2,040
TOTAL EXPENDITURES 74,002$ 91,378$ 82,317$ 161,656$ 149,649$ 196,623$ 152,210$ 155,254$
*EDC Project Breakdown
Merchandising Plan and Analytics 8,578$
Planning, Marketing, and Design 10,000$
ROW Analysis and Incentives 44,615$
63,193$
Page 94 of 155
HOTEL OCCUPANCY TAX FUND
Mission
Through the receipt of Hotel Occupancy Tax, the mission of this fund is to promote tourism in Trophy Club by
developing strong community partnerships which create a positive regional identity.
Departmental Goal
Created for Fiscal Year 2007-08 following the November 20, 2006 Town Council adopted and levied tax for the
occupancy of hotel rooms, the Hotel Occupancy Tax Fund’s primary function is to account for the receipt and
distribution of the Town’s Hotel/Motel Occupancy Tax.
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE N/A N/A N/A N/A
Page 95 of 155
OCCUPANCY TAX
100%
HOTEL OCCUPANCY TAX FUND
FY 2012-13 ADOPTED
REVENUES
PURCHASED SERVICES
17%
CAPITAL CONTRIBUTION
83%
HOTEL OCCUPANCY TAX FUND
FY 2012-13 ADOPTED
EXPENDITURES
Page 96 of 155
HOTEL OCCUPANCY TAX FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES 17,132$ 17,713$ 22,644$ 21,050$ 21,050$ 111,050$ 116,600$ 122,428$
PURCHASED SERVICES 41,828 19,000 20,500 18,600 18,600 18,540 19,096 19,670
SUPPLIES - - - 2,375 2,375 - - -
CAPITAL - - - - - 92,510 97,504 102,758
TOTAL EXPENDITURES 41,828$ 19,000$ 20,500$ 20,975$ 20,975$ 111,050$ 116,600$ 122,428$
TOTAL EXCESS/(DEFICIT)(24,696)$ (1,287)$ 2,144$ 75$ 75$ -$ -$ -$
REVENUES
Occupancy Tax 17,069 17,686 22,644 21,000 21,000 111,000 116,550 122,378
Interest Income 63 28 - 50 50 50 50 50
Prior Year Reserves - - - - - - - -
TOTAL REVENUES 17,132$ 17,713$ 22,644$ 21,050$ 21,050$ 111,050$ 116,600$ 122,428$
PURCHASED SERVICES
Dues & Memberships 2,500 - - - - - - -
Advertising - - - 850 850 876 902 930
Community Events 3,000 - - - - - - -
4th of July Activities 36,328 19,000 20,500 - - - - -
Printing -$ -$ -$ 600$ 600$ -$ -$ -$
Event Rentals - - - 17,150 17,150 17,665 18,194 18,740
TOTAL PURCHASED SERVICES 41,828$ 19,000$ 20,500$ 18,600$ 18,600$ 18,540$ 19,096$ 19,670$
SUPPLIES
Uniforms -$ -$ -$ 425$ 425$ -$ -$ -$
Program Supplies -$ -$ -$ 1,950$ 1,950$ -$ -$ -$
TOTAL SUPPLIES -$ -$ -$ 2,375$ 2,375$ -$ -$ -$
CAPITAL
Community Center Contribution -$ -$ -$ -$ -$ 92,510$ 97,504$ 102,758$
TOTAL CAPITAL -$ -$ -$ -$ -$ 92,510$ 97,504$ 102,758$
TOTAL EXPENDITURES 41,828$ 19,000$ 20,500$ 20,975$ 20,975$ 111,050$ 116,600$ 122,428$
Page 97 of 155
COURT TECHNOLOGY FUND
Mission
The Court technology Fund is used for the sole purpose of financing the purchase of or maintenance of
technological enhancements for the Trophy Club Municipal Court and therefore promoting financial and
operational stewardship by improving the effectiveness and efficiency of operational processes.
Departmental Goal
To help offset the costs related to the purchase of the INCODE Court Software system and the support needed
to maintain the system.
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE N/A N/A N/A N/A
Page 98 of 155
COURT TECH
REVENUES
100%
COURT TECHNOLOGY FUND
FY 2012-13 ADOPTED
REVENUES
PURCHASED
SERVICES
100%
COURT TECHNOLOGY FUND
FY 2012-13 ADOPTED
EXPENDITURES
Page 99 of 155
COURT TECHNOLOGY FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES -$ -$ -$ 27,350$ 25,350$ 4,545$ 4,636$ 4,775$
PURCHASED SERVICES - - - 3,700 3,700 3,275 3,275 3,275
CAPITAL - - - 20,850 20,850 - - 464
TOTAL EXPENDITURES -$ -$ -$ 24,550$ 24,550$ 3,275$ 3,275$ 3,739$
TOTAL EXCESS/(DEFICIT)-$ -$ -$ 2,800$ 800$ 1,270$ 1,361$ 1,036$
REVENUES
Court Technology Revenue - - - 6,500 4,500 4,545 4,636 24,310
Prior Year Reserves - - - 20,850 20,850 - - -
TOTAL REVENUES -$ -$ -$ 27,350$ 25,350$ 4,545$ 4,636$ 24,310$
PURCHASED SERVICES
Software & Support - - - 3,700 3,700 3,275 3,275 3,275
TOTAL PURCHASED SERVICES -$ -$ -$ 3,700$ 3,700$ 3,275$ 3,275$ 3,275$
CAPITAL
Capital Expense -$ -$ -$ 20,850$ 20,850$ -$ -$ 464$
TOTAL CAPITAL -$ -$ -$ 20,850$ 20,850$ -$ -$ 464$
Page 100 of 155
COURT SECURITY FUND
Mission
The Court Security Fund is used for the purposes of providing security personnel, services, and items to the
Trophy Club Municipal Court and to promote financial stewardship by delivering responsive customer service.
Departmental Goal
To help offset the expense of providing bailiff services for Trophy Club Municipal Court dockets during Fiscal
Year 2011-2012.
Staff 2010-2011
Actual
2011-2012
Budget
2011-2012
Estimate
2012-2013
Adopted
• FTE N/A N/A N/A N/A
Page 101 of 155
COURT SECURITY
REVENUES
100%
COURT SECURITY FUND
FY 2012-13 ADOPTED
REVENUES
PURCHASED
SERVICES
100%
COURT SECURITY FUND
FY 2012-13 ADOPTED
EXPENDITURES
Page 102 of 155
COURT SECURITY FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES -$ -$ -$ 3,000$ 3,100$ 3,030$ 3,091$ 3,183$
PURCHASED SERVICES - - - 3,000 3,000 3,000 3,000 3,000
CAPITAL - - - - - - - -
TOTAL EXPENDITURES -$ -$ -$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$
TOTAL EXCESS/(DEFICIT)-$ -$ -$ -$ 100$ 30$ 91$ 183$
REVENUES
Court Security Revenue - - - 3,000 3,100 3,030 3,091 3,183
Prior Year Reserves - - - - - - - -
TOTAL REVENUES -$ -$ -$ 3,000$ 3,100$ 3,030$ 3,091$ 3,183$
PURCHASED SERVICES
Transfer to General Fund (Bailiff Reimbursement) - - - 3,000 3,000 3,000 3,000 3,000
TOTAL PURCHASED SERVICES -$ -$ -$ 3,000$ 3,000$ 3,000$ 3,000$ 3,000$
CAPITAL
Capital Expense -$ -$ -$ -$ -$ -$ -$ -$
TOTAL CAPITAL -$ -$ -$ -$ -$ -$ -$ -$
Page 103 of 155
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) represents the Town’s plan for public purchasing and development
projects. The CIP is reviewed each year to reflect changing priorities, and to provide a framework for identifying
capital requirements, the impact of capital projects on operating budgets, scheduling, and coordinating related
projects. Capital project funds are created to account for proceeds from the sale of general obligation bonds,
certificates of obligation, tax or revenue notes, or operating funds set aside or reserved for such projects to be
used for the costs associated with the acquisition or construction of major capital improvements. Budgets are
developed by project and may transcend more than one fiscal year.
The Capital Improvement Program budget is prepared based on the following criteria:
1. Public safety, health, and life;
2. Service demands;
3. Legal requirements, liability, and mandate;
4. Quality and reliability of current service level;
5. Economic growth and development;
6. Funding ability; and
7. Operating budgets.
The five year CIP illustrates by fund and function the estimated costs for equipment purchases and/or
improvement projects. Over the past few months, the Town has initiated a long term financial plan that will align
with Council Strategic Goals, the soon to be completed Vision Trophy Club (20 Year Plan), and year-to-year
budgeting. Below is brief breakdown of each CIP area:
Capital Replacement – Rolling Stock (Vehicle & Equipment Replacement):
The Capital Replacement budget is funded by the General Fund, and provides a 5 year replacement schedule
for Town equipment and rolling stock. The Town depreciates the item over its expected useful life and places
that amount into Capital Replacement each year. The FY13 General Fund budget has fully funded the required
vehicle and equipment purchases.
Street Improvements:
Each year, the Streets Department, in conjunction with the Town Engineer, assesses Town infrastructure. They
provide the Town Manager and Town Council with a prioritized list based on condition and expected remaining
life. Several years ago, the Town Council began putting aside funds to help pay for infrastructure improvements.
The Town anticipates utilizing a portion of those funds, in addition to Denton County TRIP08 bond funds, to
reconstruct a section of Indian Creek during FY13.
Trophy Club Park Fund:
Trophy Club Park is a separate enterprise fund that operates an 800 acre park along Lake Grapevine leased
from the US Army Corps of Engineers. The Town is currently undergoing a Master Plan for the Park. Major
capital improvements will only occur once the Park is able to independently support the debt required to make
improvements. We anticipate that occurring in 2016-17, at the earliest.
Facilities:
Facilities is a new item listed on the five year CIP schedule. The Town recognizes that there is a need to
construct a new Police and Municipal Services facility. Based on the Town’s debt schedule and increased tax
base growth and values, the Town anticipates being able to borrow approximately $8 million without raising the
tax rate to issue bonds. To begin preparing, the Town Council elected to maintain their I&S rate at $0.115 by
issuing a three year $500,000 tax note in September 2012. These dollars will be directed towards land and
facility planning over the next 2-3 years.
Page 104 of 155
Storm Drainage Fund:
The Town assesses a fee to Trophy Club property owners to cover the costs of providing the infrastructure and
facilities that permit the safe drainage of storm water, the prevention of surface water stagnation, and the
prevention of pollution arising from nonpoint runoff. The Town engaged the services of Freese and Nichols, Inc.
(FNI) to conduct a master drainage study in order to better assess current infrastructure and future needs.
Phase I of this study has been completed and identified five major areas of concern related to storm drainage.
The Town also engaged FNI to complete a financial analysis to correctly identify revenue options, appropriate
expenses, and residential/commercial storm drainage fees necessary to accomplish these storm water
improvement projects. Based on those recommendations, the fee for residential home owners increased from
$3 to $6, and commercial entities were increased based on a Equivalent Residential Unit (ERU) system.
The Town plans to begin Phase I implementation and issue $1.2 million Certificates of Obligation backed by
stormwater fee revenue to address three areas identified by FNI. Additionally, the Town has retained FNI to
initiate Phase II which will include a regional analysis on water drainage and the impact on Trophy Club. We are
looking to partner with surrounding municipalities, Counties, and a developer as well as seek grant funding.
OPERATION AND MAINTANCE COSTS OF CAPITAL IMPROVEMENTS
Annually, the projected costs of operations and maintenance associated with capital projects anticipated to be
completed and coming on line are estimated and included in the respective departments’ operating budget. The
Town Council discusses and debates funding options during budget deliberations.
Page 105 of 155
2012-13 2013-14 2014-15 2015-16 2016-17 TOTAL
GENERAL FUND
ROLLING STOCK (VEHICLE & EQUIP REPLACEMENT)
Police 34,006 35,026 36,077 37,159 38,274 180,542
EMS 72,013 74,173 76,399 78,691 81,051 382,327
Streets 22,308 34,006 35,026 36,077 37,159 164,576
Community Development 1,624 4,002 4,122 4,246 4,373 18,367
Parks 61,481 57,690 30,560 31,477 32,421 213,629
IS Annual Replacement 44,707 6,834 6,834 44,707 44,707 147,789
Total Vehicle & Equipment Replacement 236,139$ 211,732$ 189,018$ 232,356$ 237,986$ 1,107,231
STREET IMPROVEMENTS
Indian Creek (Creekmere to Skyline; Storm Drain Portion
Funded by Drainage Fund)
Denton County ICA 300,000 - - - - 300,000
Trophy Club 659,903 - - - - 659,903
Phoenix (Pebble Beach to Shields)- 257,324 - - - 257,324
Pin Oak Court - 228,150 - - - 228,150
Pebble Beach (North Side)- - 252,473 - - 252,473
Timberline Court - - 47,628 - - 47,628
Indian Creek (Skyline to Harmony Park)
Skyline to Greenhill - - 538,223 - - 538,223
Greenhill to Harmony Park - - 765,092 - - 765,092
Southbound Trophy Club (Bobcat to Durango)- - - 752,737 - 752,737
Troon Court/ Drive - - - - 322,321 322,321
Murfield Court - - - - 136,877 136,877
Woodlands Court - - - - 91,170 91,170
Portland Drive - - - - 124,964 124,964
Wilshire Drive - - - - 79,500 79,500
Lee Court - - - - 116,698 116,698
Glendale Court - - - - 76,326 76,326
Ross Court - - - - 59,223 59,223
Llano Drive - - - - 216,377 216,377
Municipal Drive - 30,000 - - - 30,000
T.W. King Parking Area/Emergency Exit - - - - 80,000 80,000
Total Street Improvements 959,903$ 515,474$ 1,603,416$ 752,737$ 1,303,456$ 5,134,986$
TROPHY CLUB PARK FUND
Trophy Club Park Improvements - - - - 1,500,000 1,500,000
Total Parks and Recreation -$ -$ -$ -$ 1,500,000$ 1,500,000$
FACILITIES
Land & Facility Planning 477,950 - - - - 477,950
Municipal & Police Services Facility - - 8,000,000 - - 8,000,000
Total Facilities 477,950$ -$ 8,000,000$ -$ -$ 8,477,950$
TOTAL GENERAL FUND AND TROPHY CLUB PARK 1,673,992$ 727,206$ 9,792,434$ 985,093$ 16,220,167$
STORM DRAINAGE FUND
DRAINAGE SYSTEM IMPROVEMENTS
Timber Ridge 266,600 - - - - 266,600
Fresh Meadow 575,541 - - - - 575,541
Trophy Club Dr Bridge over Marshall Creek - - - 4,968,000 - 4,968,000
Skyline/Indian Creek (3 Phases)350,000 - - - 6,070,000 6,420,000
Cypress Court - - - - 1,380,000 1,380,000
Bobcat Blvd. Drainage - - - - 575,000 575,000
Total Drainage System Improvements 1,192,141$ -$ -$ 4,968,000$ 8,025,000$ 14,185,141$
TOTAL STORM DRAINAGE FUND 1,192,141$ -$ -$ 4,968,000$ 8,025,000$ 14,185,141$
Page 106 of 155
CAPITAL
REPLACEMENT
23%
COMMUNITY
CENTER
CONTRIBUTION
8%
2012 TAX NOTES
42% PARK BOND
27%
CAPITAL PROJECTS FUND
FY 2012-13 ADOPTED
REVENUES
CAPITAL
REPLACEMENT
23%
COMMUNITY
CENTER
CONTRIBUTION
8%
2012 TAX NOTES
42% PARK BOND
27%
CAPITAL PROJECTS FUND
FY 2012-13 ADOPTED
EXPENDITURES
Page 107 of 155
CAPITAL PROJECTS FUND
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Capital Replacement 37,200 44,707 44,707 166,000 166,000 269,208 275,745 253,065
$474 Harmony Park CO Bond 328 - - - - - - -
$3.26M Street GO Bond 6,790 - - - - - - -
Civic Center Contribution - - - - - 92,510 97,504 102,758
2012 Tax Notes - - - - - 500,000 - -
2010 Park Bond - 5,003,750 4,742,533 1,202,906 712,213 319,424 - -
TOTAL REVENUES 44,318$ 5,048,457$ 4,787,240$ 1,368,906$ 878,213$ 1,181,142$ 373,249$ 355,823$
EXPENDITURES
Capital Replacement 37,200 19,888 42,777 148,000 148,000 269,208 275,745 252,014
$474 Harmony Park CO Bond 209,041 - - - - - - -
$3.26M Street GO Bond 1,282,759 - - - - - - -
Civic Center Contribution - - - - - 92,510 97,504 102,758
2012 Tax Notes - - - - - 500,000 - -
2010 Park Bond - 266,421 4,030,772 1,202,906 392,789 319,424 - -
TOTAL EXPENDITURES 1,529,000$ 286,309$ 4,073,549$ 1,350,906$ 540,789$ 1,181,142$ 373,249$ 354,772$
TOTAL REVENUES OVER EXPENDITURES (1,484,682)$ 4,762,148$ 713,691$ 18,000$ 337,424$ -$ -$ 1,051$
Page 108 of 155
CAPITAL PROJECTS FUND
Capital Replacement
2008-10 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES 37,200 44,707 44,707 166,000 166,000 269,208 275,745 253,065
EXPENDITURES 37,200 19,888 42,777 148,000 148,000 269,208 275,745 252,014
TOTAL EXCESS/(DEFICIT)-$ 24,819$ 1,930$ 18,000$ 18,000$ -$ -$ 1,051$
REVENUES
Capital Replacement Contribution - General Fund 37,200 44,707 44,707 166,000 166,000 265,215 275,745 253,065
Use of Reserves - - - - - 3,993 - -
TOTAL REVENUES 37,200$ 44,707$ 44,707$ 166,000$ 166,000$ 269,208$ 275,745$ 253,065
EXPENDITURES
IT Annual Replacement 37,200 19,888 42,777 - - 48,700 44,725 47,025
IT Virtual Servers - - - 65,000 65,000 - - -
Vehicles - - - 83,000 83,000 81,100 206,020 179,989
Equipment - - - - - 91,570 - -
Outdoor Warning System - - - - - 32,838 - -
Future Reserve for Pool Maintenance - - - - - 15,000 25,000 25,000
TOTAL EXPENDITURES 37,200$ 19,888$ 42,777$ 148,000$ 148,000$ 269,208$ 275,745$ 252,014$
Page 109 of 155
CAPITAL PROJECTS FUND
Civic Center Contribution
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES - - - - - 92,510 97,504 102,758
EXPENDITURES - - - - - 92,510 97,504 102,758
TOTAL EXCESS/(DEFICIT)-$ -$ -$ -$ -$ -$ -$ -$
REVENUES
Transfer-In - Hotel Occupancy - - - - - 92,510 97,504 102,758
Prior Year Reserves - - - - - - - -
TOTAL REVENUES -$ -$ -$ -$ -$ 92,510$ 97,504$ 102,758$
EXPENDITURES
Future Reserve for Community Center - - - - - 92,510 97,504 102,758
TOTAL EXPENDITURES -$ -$ -$ -$ -$ 92,510$ 97,504$ 102,758$
Page 110 of 155
CAPITAL PROJECTS FUND
2012 Tax Notes
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES - - - - - 500,000 - -
EXPENDITURES - - - - - 500,000 - -
TOTAL EXCESS/(DEFICIT)-$ -$ -$ -$ -$ -$ -$ -$
REVENUES
2012 Tax Notes Proceeds - - - - - 500,000 - -
TOTAL REVENUES -$ -$ -$ -$ -$ 500,000$ -$ -$
EXPENDITURES
Capital Purchases/Bond Projects - - - - - 479,550 - -
Bond/CO Issuance Cost - - - - - 20,450 - -
TOTAL EXPENDITURES -$ -$ -$ -$ -$ 500,000$ -$ -$
Page 111 of 155
CAPITAL PROJECTS FUND
2010 Park Bond
2008-09 2009-10 2010-11 2011-12 2011-12 2012-13 2013-14 2014-15
DESCRIPTION ACTUAL ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES - 5,003,750 4,742,533 1,202,906 712,213 319,424 - -
EXPENDITURES - 266,421 4,030,772 1,202,906 392,789 319,424 - -
TOTAL EXCESS/(DEFICIT)-$ 4,737,329$ 711,761$ -$ 319,424$ -$ -$ -$
REVENUES
Bond Proceeds - 5,000,000 - - - - - -
Interest Income - 3,750 5,204 - 451 - - -
Use of Reserves - - 4,737,329 1,202,906 711,762 319,424 - -
TOTAL REVENUES -$ 5,003,750$ 4,742,533$ 1,202,906$ 712,213$ 319,424$ -$ -$
EXPENDITURES
Bond Issuance Cost - 64,970
Freedom Park - 9,288 590,588 75,937 16,986 - - -
Independence Park - 179,213 3,374,888 638,825 234,539 - - -
Harmony Park - - 11,997 64,093 130,908 - - -
Eastside Trail Head Acquisition - - 53,299 9,863 10,356 - - -
At Large - - - 414,188 - 319,424 - -
UV Filter System - 12,950 - - - - - -
TOTAL EXPENDITURES -$ 266,421$ 4,030,772$ 1,202,906$ 392,789$ 319,424$ -$ -$
Page 112 of 155
COMMUNITY
Residents ................................. 9,500
Square Miles ............................ 4.048
Number of Households ............ 3,500
Household Size ........................ 2.8
Average Value…………………..$268,000
LOCATION
From DFW Airport .................... 14.68 miles
From Dallas………………………30 miles
From Ft. Worth…………………..23 miles
QUALITY OF LIFE
Texas’ first premiere planned community with a wide range of
home prices from the low $100’s to $1,000,000. Country Club
features two, 18-hole golf courses including the only course
designed by Ben Hogan. Active lifestyle includes over 1,000
acres of parks, Community Pool/Splash Pad, a nature
preserve, disc golf course and Grapevine Lake access.
TOWN AMENITIES
Community Swimming Pool 817-491-0500
Harmony Park 682-831-4603
Independence Park 682-831-4603
Trophy Club Park 817-491-9616
COMMUNITY CHURCHES
Bara Church 817-500-5848
Church at Trophy Lakes 817-430-8818
Fellowship United Methodist Church 817-430-1500
Lake Cities Church of Christ 817-430-1161
CLUBS AND ASSOCIATIONS
Trophy Club Country Club 817-837-1900
Trophy Club Northwest Youth Football
Trophy Club/Roanoke Girls Softball Association
Trophy Club/Roanoke Soccer Association
Trophy Club/Roanoke Youth Baseball Association
Trophy Club/Roanoke Youth Basketball
Trophy Club Women’s Club
COMMUNITY INVOLVEMENT
Trophy Club is proud of its many volunteer groups and
associations. We encourage all of our residents to become
involved in shaping the direction of our Town.
WE’RE THIS CLOSE ....
American Airlines Center 40 minutes
Bass Performance Hall 35 minutes
Casa Manana 30 minutes
Cowboy Stadium 30 minutes
Dallas Museum of Art 32 minutes
Dallas Zoo 31 minutes
Ft. Worth Botanical Gardens 30 minutes
Ft. Worth Zoo 35 minutes
Hurricane Harbor 26 minutes
Kimball Art Museum 30 minutes
Morton H. Meyerson Symphony 35 minutes
NRH2O Water Park 33 minutes
Rangers Ballpark in Arlington 30 minutes
Six Flags Over Texas 27 minutes
Texas Motor Speedway 10 minutes
TOWN FINANCIAL STATUS
Standard and Poor’s - AA
Moody’s Investors Service – Aa3
TOWN ISO RATING
Class 3 - Effective November 1, 2008
TAX RATES (Per $100 Valuation)
Denton County ........................................................ $0.27736
MUD No. 1 .............................................................. $0.17500
Northwest ISD ......................................................... $1.37500
PID No. 1 (Emergency Services) (Denton County) . $0.10925
Tarrant County ........................................................ $0.26400
Tarrant County College District ............................... $0.14897
Tarrant County Hospital District .............................. $0.227897
Town ...................................................................... $0.53000
TAXES – COMBINED (Per $100 Valuation)
MUD No. 1 (Tarrant County) .................................. $2.72087
MUD No. 1 (Denton County) .................................. $2.35736
PID No. 1 (Emergency Services) (Denton County). $2.29161
STATE SALES TAX – 8.25%
(6.25% State, 0.50% EDC 4A, 0.25% EDC 4B,
0.25% Street Maintenance and 1.00% Town)
PUBLIC IMPROVEMENT DISTRICT (PID) ASSESSMENTS
For specific PID information, please visit www.trophyclub.org/pid
UTILITIES
Water and Sewer ........................ Trophy Club MUD 1
Gas/Electricity .............................. www.powertochoose.org
Telephone .................................... AT&T
Cable ............................................ Charter Communications
NORTHWEST ISD
Public Information: ....................... 817-215-0000 nisd@nisdtx.org
Lakeview Elementary 817-215-0750
Samuel Beck Elementary .............. 817-215-0450
Medlin Middle School .................... 817-215-0500
Byron Nelson High School ............ 817-698-5600
Northwest High School .................. 817-215-0200
Steele Accelerated High School .... 817-698-5800
2010-2011 Test Scores ................. SAT – 1474 ACT – 22.7
TOWN COUNCIL
Mayor Connie White
Council Members:
Glenn Strother, Mayor Pro Tem
Clint Schroeder
Bill Rose
Danny Mayer
Jeannette Tiffany
DEPARTMENTS
Town Manager Mike Slye
Assistant Town Manager Stephen Seidel
Town Secretary Shannon DePrater
MUD District Manager Jennifer McKnight
MUD Secretary Laurie Slaght
Community Development Director Carolyn Huggins
Finance Director Michael Aguilera
Fire Chief Danny Thomas
Information Systems Director Mike Pastor
Parks & Recreation Director Adam Adams
PIO/Marketing Manager April Reiling
Police Chief Scott Kniffen
Streets Director Ed Helton
Updated August 13, 2012
Page 113 of 155
TOWN OF TROPHY CLUB
PROCUREMENT POLICIES AND PROCEDURES
SECTION 1.0: POLICIES
1.01 Purpose
The purpose of the Town’s Procurement Policy is to provide the parameters for the
expenditure of funds in the procurement of goods and services for the Town of Trophy
Club. The policies and procedures outlined herein are intended to comply with the Town
of Trophy Club’s Mission and legally mandated federal and state statutes.
1.02 Policy
Regardless of the value of the expenditure it is the policy of the Town of Trophy Club to
promote competition that produces the highest quality goods and services at the lowest
possible price whether or not the item is subject to bid. The Town Manager in
coordination with the Town Council is charged with establishing the policies for the
procurement of all goods and services.
The Finance Department:
• Develops purchasing objectives, programs, and procedures for the acquisition of
materials, equipment, supplies, and services;
• Helps department managers provide open and fair competition to vendors; and
• Helps departments prepare and obtain approval of purchase orders, price
agreements, and contracts;
The City Secretary’s Office/Department Managers or designee:
• Receives, and monitors formal bids for purchases.
The Department Managers:
• Develops and maintains technical and non-technical commodity specifications;
• Ensures funding is available for procurement in department budgets.
• Provides open and fair competition to vendors;
• Prepares requisitions;
• Obtains approval of purchase orders, price agreements, and contracts;
• Prepares requests for proposals (RFPs), requests for qualifications (RFQs) and
requests for bids (RFBs); and
• Monitors and evaluates the performance of vendors including but not limited to
compliance with contract specifications.
1.03 Free and Open Competition
All procurement transactions, regardless of dollar value, whether advertised or
negotiated, shall be conducted in a manner so as to provide maximum free and open
competition. The Town Manager or Town Council should be alert to organizational
conflicts of interest or noncompetitive practices among contractors that may restrict or
Page 114 of 155
eliminate competition or otherwise restrain trade. In order to ensure objective contractor
performance and eliminate unfair competitive advantage, contractors who develop or
draft specifications and other requirements for solicitation instruments (Requests for Bids
or Proposals) shall be excluded from competing for such procurement.
1.04 Compliance
In order to have an efficient purchasing function, all departments must work in close
cooperation with the Finance Department. Departments can ensure compliance with the
Town’s policies and procedures by:
• Informing departmental personnel of the purchasing requirements and ensuring
adherence;
• Planning purchases in advance in order to allow sufficient time to advertise, when
necessary, obtain proposals, quotations, or bids, determine best source, and issue
purchase orders with reasonable lead-time for delivery and thus prevent
emergencies;
• Providing accurate and concise specifications for items requested and timely preparing
requisitions;
• Inspecting or supervising the inspection of commodities, services and equipment
delivered; and determining acceptability of their quality, quantity, and conformity with
specifications; and
• Providing complete written documentation of a vendor's performance to be used in
future bid award evaluations.
SECTION 2.0: CODE OF ETHICS
Officers and employees of The Town of Trophy Club are public servants, who will carry out their
activities in a fair and legal manner avoiding actual or perceived conflicts of interest. All officers
and staff members are expected to conduct the activities of the Town in full compliance with the
law and in an honest, fair, and courteous manner. Officers and staff members must neither ask
nor expect contractors, vendors or others with whom the Town does business to favor the Town,
the officer or the individual staff member with special treatment.
Officers and staff members should not permit personal preferences and dislikes to affect
decisions related to their duties. To do so acts against the Town’s policy which is to treat all
individuals, members, potential members, contractors, and others fairly and equitably.
Conversely, officers and staff members are expected to use their best professional judgment and
expertise when evaluating potential vendors and contracts for purchasing goods and services.
This section does not preclude officers and staff from considering past purchasing experience
with a specific vendor when making a future purchasing decision or recommendation to Town
Council. Third party references and vendor experience may be considered by the Town when
evaluating and awarding contracts for purchases.
Page 115 of 155
SECTION 3.0: CONFLICT OF INTEREST
3.01 Contracts
Specifically, with reference to contracts, no employee or officer of the Town who
exercises any functions or responsibilities in the review or approval of an undertaking or
the carrying out of one of Town’s contracts shall participate in any decision relating to that
contract if the decision affects his or her personal financial interest, such officer or
employee has a substantial interest as defined by state law, or participation by such
officer or employee is otherwise prohibited by state law or Town policy.
If a former staff member or Town officer has worked less than one year for a business
seeking to contract with the Town, the business entity must make this known and must
describe the relationship between the former employee/officer and the firm. In no
instance may this former employee/officer have hours billed on any project or program.
To do so is reason for not awarding a contract.
3.02 Declaration of Conflict of Interest
In the event of a conflict of interest as defined by state law, the affected officer or
employee must file a signed affidavit declaring his or her conflict of interest. The affidavit
must be filed with the Town Secretary. Such official, officer or employee must abstain
from discussion of or voting on a bid, proposal or contract submitted by a business entity
in which he/she has a substantial interest. More specifically, in addition to the
requirement to complete an affidavit, when an item is placed before a Board,
Commission, Committee, or Town Council for review, any and all members of those
bodies who has a conflict of interest shall announce that he/she has such conflict and
shall leave the room until the body has discussed and taken action on the item for which
the member has a conflict.
Moreover, it is the policy of the Town that an employee who has a substantial interest in a
business entity as defined by state law, shall follow the procedure outlined in this section
by completing an affidavit and leaving the room where a discussion and/or vote is taking
place regarding the business entity in which the employee has an interest. Further it is
the obligation of officials, officers and employees to avoid apparent conflicts of interest by
abstaining and following the procedures specified in this section.
Officials, officers and employees shall abstain from participating in the procurement
process, which includes but is not limited to discussions, lobbying, rating, scoring,
recommending, providing current copies of contracts outside of Public Information Act
process, explaining or assisting in the design or approval of the procurement process on
contract with the organization he or she represents or from which he or she receives a
direct financial benefit; or on contracts with organizations in which a family member will
realize a direct benefit.
3.03 Violations and Remedies
Violations of the provisions of this Article constitute misconduct, subjecting the violator to
any and all penalties prescribed by law. Penalties, sanctions or other disciplinary actions,
to the extent permitted by state or local law, rules or regulations, shall be imposed for
violations of the code of conduct/conflict of interest standards, by the Town’s officers,
employees or agents or by persons, contractors or their agents, when the procurement
involves state or federal programs and/or funds.
Appropriate sanctions, penalties or disciplinary actions shall be applied for violation(s) of
these policies and/or state law. Violations of state or federal law shall be referred to the
proper authority having jurisdiction over it.
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3.04.1 Substantial Interest
A person has a substantial interest in a business entity if: (1) the person owns 10 percent
or more of the voting stock or shares of the business entity or owns either 10 percent or
more or $15,000 or more of the fair market value of the business entity; or (2) funds
received by the person from the business entity exceed 10 percent of the person’s gross
income for the previous year. Additionally, a local public official is considered to have a
substantial interest if a person related to the official in the first degree by blood or
marriage, as defined by Chapter 573 of the Texas Government Code, has a substantial
interest as defined herein.
SECTION 4.0: LEGAL CONSIDERATIONS
4.01 Procurements Exempt from State Law Competitive Bid Requirements
Purchases made by the Town shall be in accordance with State law. Except as
specifically exempted by state law or by the terms of this Procurement Polices and
Procedures Manual, including but not limited to Sections Four, Five and Seven, written,
competitive bids must be taken for all procurements over $25,000. Procurements exempt
from the competitive bid requirement are as follows:
• Those made in case of public calamity, where it is necessary to act immediately to
appropriate money to relieve the necessity of the Town’s residents or to protect or to
preserve Town property and for which Town Council has approved a Resolution
ratifying the expenditure as an exception to the competitive bid requirement. Public
calamity shall mean a grave event or occurrence that causes great loss or distress
for the residents of the Town, including but not limited to natural disasters, acts of
war, acts of terrorism, and other events as authorized by law or as determined by the
Town Council to constitute a public calamity after consideration of the existing facts
and circumstances. Purchases made pursuant to this exception shall be in
accordance with the Emergency Management Procedures in effect at the time of the
purchase;
• Those made necessary by unforeseen damage to Town property, machinery or
equipment for which Town Council has approved a Resolution ratifying the
expenditure as an exception to the competitive bid requirement. Such resolution shall
explain the nature of the damage, the cause of the damage, and the urgent need that
supports the use of an exception to competitive bid. Unforeseen damage shall mean
unexpected damage caused by some natural force or act of vandalism or other
criminal or negligent act or omission. Purchases made pursuant to this exception
shall be in accordance with the Emergency Management Procedures in effect at the
time of the purchase;
• A procurement necessary to preserve or to protect the public health or safety of the
Town’s residents for which Town Council has approved a Resolution ratifying the
expenditure as an exception to the competitive bid requirement. Purchases made
pursuant to this exception shall be in accordance with the Emergency Management
Procedures in effect at the time of the purchase;
• Those for personal, professional, or planning services as budgeted are exempt from
competitive bid; however, the procurement of those types of services shall be done in
accordance with state law requirements and the RFQ/RFP process as specified in
the Town’s Procurement Policies and Procedures manual, including but not limited to
Section 5.07 of that manual;
Page 117 of 155
• Those for work performed and paid for by the day as work progresses as budgeted by
the Town Council;
• A purchase of land or right-of-way for which Town Council has approved a Resolution
authorizing the expenditure as an exception to the competitive bid requirement;
• Items that are available from only one source and for which Town Council has approved
a Resolution authorizing the expenditure as an exception to the competitive bid
requirement;
• A purchase of rare books, appears, and other library materials for a public library and
for which Town Council has approved a Resolution authorizing the expenditure as an
exception to the competitive bid requirement;
• Paving, drainage, street widening, and other public improvements, or related matters, if
at least one-third of the cost is to be paid by or through special assessments levied
on property that will benefit from the improvements;
• A public improvement project, already in progress, authorized by the voters of the
municipality, for which there is a deficiency of funds for completing the project in
accordance with the plans and purposes authorized by the voters and for which Town
Council has approved a Resolution authorizing the expenditure as an exception to
the competitive bid requirement;
• A payment under a contract by which a developer participates in the construction of a
public improvement as provided by Chapter 212 of the Texas Local Government
Code and for which Town Council has approved a Resolution authorizing the
expenditure as an exception to the competitive bid requirement;
• Personal property sold:
o At an auction by a state licensed auctioneer provided that such purchase has
been approved as a part of the budget or that the Town Council has
approved a Resolution authorizing the expenditure as an exception to the
competitive bid requirement;
o At a going out of business sale held in compliance with Chapter 17, Texas
Business and Commerce Code provided that such purchase has been
approved as a part of the budget or that the Town Council has approved a
Resolution authorizing the expenditure as an exception to the competitive bid
requirement
o By a political subdivision of the state of Texas, a state agency of the State of
Texas, or an entity of the federal government pursuant to an interlocal
agreement approved by Town Council; or
o Under an interlocal contract for cooperative purchasing administered by a
regional planning commission established under Chapter 391 of the Texas
Local Government Code provided that such purchase has been approved as
a part of the budget and that Town Council has approved the interlocal
contract for cooperative purchasing;
• Services performed by blind or severely disabled persons;
• Goods purchased by a municipality for subsequent retail by the municipality and for
which Town Council has approved a Resolution authorizing the expenditure as an
exception to the competitive bid requirement;
Page 118 of 155
• Electricity; or
• Purchases made pursuant to an approved cooperative purchasing program or those
from an approved state program provided that Town Council has approved
participation in the cooperative purchasing or approved state program.
Contracts shall be awarded in a manner consistent with the provisions of Town policy
statements and state law.
4.02 Conflict of Interest
An employee of the Town may not solicit bid quotations from relatives of the employee or
relatives of another Town employee on products to be purchased by The Town.
4.03 Public Access to Procurement Information
Procurement information shall be a public record to the extent provided by the Texas
Open Records Act and the Freedom of Information Act and shall be available to the
public as provided therein. If a proposal contains information that the bidder considers
proprietary and does not want disclosed to the public or used for any purpose other than
the evaluation of the offer, all such information must be clearly marked as proprietary and
confidential by making such notation on each page or portion thereof containing propriety
and confidential information. The Town reserves the right to duplicate, use or disclose the
information as needed to prepare contract documents and working documents for the
project and is not liable for accidental disclosure of such information.
4.04 Confidentiality of Bidders Quotations
A vendor’s bid/proposal is confidential until opened. Therefore, no bid or proposal shall
be opened before the date and time of the published opening of such bid/proposal.
Opening bids/proposals prior to the publication date and time is a violation of state law
and Town policy.
SECTION 5.0: METHODS OF PROCUREMENT
5.01 General
The Town has four methods for procuring goods and services each of which is
determined by the total estimated cost of the purchase. However, regardless of the cost
of the purchase, the objective is to secure the highest quality goods and services at the
lowest possible price. No purchase may be split to circumvent the dollar amount
requirements. With the exception of Petty Cash and procurement card purchases, the
procurement process begins with the preparation and approval of a Purchase Order (see
Section 6.0). All purchases except those made through Petty Cash, Procurement Card,
or those listed under the exemptions in Section 6.1 must be made through an approved
Purchase Order or Contract. Purchase Orders will not be issued “after-the-fact”.
5.02 Petty Cash Purchases - Cost up to $100
All Town departments and employees have access to the use of petty cash funds for
individual item purchases with dollar values not in excess of $100. The petty cash fund is
to be used for small purchases that the employee can pick up at a local facility if a
purchasing card is not accepted or if the employee has not been given a purchase card.
Town employees are not to misuse petty cash funds by splitting a purchase into more
than one transaction in order not to exceed the $100 limit. A petty cash slip must be
completed and signed by the requesting employee and authorized by the employee’s
manager. Receipts for each transaction must accompany the petty cash slip. Neither a
purchase requisition nor competitive bids are required when using petty cash.
Page 119 of 155
5.03 Procurement Card Purchases –Travel Expenses
• Personal travel expenses (expenses made in support or for the benefit of anyone other
than the employee/official or expenses made in support or for the benefit of the
employee which are not attributable to Town business) may not be charged to a
procurement card issued by the Trophy Club Entities. All travel and related expenses
incurred must be documented and submitted to the Town along with a completed
Travel Expense Form that includes all receipts and supporting documents in
accordance with IRS codes and regulations. A copy of the Travel Expense Form is
attached as Exhibit “A” to this Procurement Policies and Procedures Manual.
• If the training or seminar was not approved through the budget process, written
permission must be obtained from the Department Manager or Town Manager prior
to travel. There must be money in the budget to cover the travel unless the Town
Manager or designee makes the exception.
• Transportation – Attach a copy of the airline ticket showing flight times to the
appropriate purchasing card transaction sheet received from the Procurement Card
Administrator. If the mileage to drive your personal car is more than the cost of the
airline ticket plus ground transportation (i.e. taxi or shuttle service) plus airport
parking costs, the employee reimburses the difference. Attach a copy of taxi or
shuttle service receipts if applicable to the purchasing card transaction sheet if they
take a purchasing card. If you drive your personal car and claim mileage, you cannot
charge your gasoline on your purchasing card. If you drive a Town of Trophy Club
vehicle or if you receive a car allowance, you can charge your gasoline for out-of-
town trips.
• Lodging – A copy of the invoice showing all expenses should be attached to the
purchasing card transaction sheet received from the Procurement Card
Administrator. In-room movies or pay television, phone calls, golf, sporting events,
dry cleaning or laundry, and valet parking are not reimbursable expenses. For Texas
destinations, you need to present a copy of the Texas Sales and Use Tax Exemption
Certification. State taxes should not be paid but city taxes may or may not be exempt
depending on local resolutions.
• Meals – receipts should be attached to the purchasing card transaction sheet received
from the Procurement Card Administrator. You actually need two receipts. One would
include the breakdown of items bought. The other would be the receipt that shows
the actual amount charged that includes a reasonable tip of not more than 15%. No
alcoholic beverages may be charged. The total for the day depends on the time you
leave and the time you come back. Generally, you must be traveling by 7:00 a.m. to
receive breakfast and stay after 7:00 p.m. to receive the evening meal. The most per
day is $30 if you are traveling or at a conference the full day. If there is a partial day
of travel, you will need to keep the daily total to $10 per meal. If your conference
includes a meal, you should consider the meal to be $10 of your daily amount.
• Registration – if you do an on-line registration, be sure to screen print details that show
how much the conference costs, dates of the conference, and name of the
conference. If you fax the registration information, keep a copy of the same details.
Attach the copy to the purchasing card transaction sheet.
• Any unauthorized expenses are the responsibility of the cardholder and must be
reimbursed to the Town of Trophy Club.
• The Town Manager or designee must approve any exceptions to the above.
Page 120 of 155
5.04 Procurement Card Purchases
The intent of the procurement card is to provide a controlled, but less labor-intensive
alternative to the existing procedures for purchasing and paying for items up to the pre-
determined credit limits. The Department Managers shall determine employees within
each Department who are to be issued a procurement card and the transaction value
limit to be assigned to each individual’s card. The Town Manager or designee shall
approve all limits. Cards are issued in the name of the designated Town employee and
the Trophy Club Entities. The card remains the property of the Trophy Club Entities. Each
potential cardholder shall attend a training session and sign a procurement card policy
that documents the cardholder’s responsibilities prior to being issued a card.
The Procurement Card is to be used to make purchases for operations included in the
Town’s approved budget. Violations of these requirements may result in revocation of
use privileges and/or disciplinary action, up to and including termination of employment.
Employees who have inappropriately used the Procurement Card will be required to
reimburse the Town for all costs associated with the improper use. Department Managers
shall report any violations of this policy or abuse of a procurement card to the Town
Manager or designee. Department Managers who fail to properly report such violation or
abuse shall be subject to disciplinary action, up to and including termination of
employment.
Each employee who has been issued a card shall ensure that a receipt that indicates the
place, date and nature of the purchase is obtained each time the card is used. The
receipts will be attached to the procurement card transaction sheet, which will be signed,
dated, and turned in to each applicable Department Manager who will review each
purchase for appropriateness. The Department Manager shall sign the purchasing card
transaction sheet as an indication that all transactions have been reviewed and approved
and forward to the Procurement Card Administrator within the specified time limit of no
more than three days. The Procurement Card Administrator will reconcile the individual
Department packets with the monthly statement received from the issuing Bank. Should
any charges not be supported by receipts, the Procurement Card Administrator will notify
the applicable Department Manager who shall obtain a receipt or other proper
documentation evidencing the nature and amount of the purchase.
In the event that a receipt is lost or an employee fails to obtain a receipt, a lost receipt
form shall be completed and attached to the procurement card transaction sheet. Such
form shall contain an explanation of the reason that the receipt was not obtained or was
lost and any and all steps taken to obtain a duplicate copy of the receipt. The lost receipt
form shall be signed by the Manager or Director of the Employee’s Department. An
employees procurement card privileges may be revoked for failure to provide a receipt or
otherwise comply with the Town Purchasing Policies and Procedures Manual.
Use of a procurement card for a purchase in excess of $2,500 shall require the review
and approval of the Town Manager or designee.
If a purchase order is issued, attach the original purchase order with the appropriate
signatures to the procurement card transaction sheet so that Finance can close the
purchase order for financial reporting.
The Procurement Card Administrator is responsible for compliance with the issuing
bank’s Procurement Card guidelines and notifying the Town Manager or designee of any
problems. Additionally, each Department Manager shall be responsible for taking
appropriate remedial action to correct noncompliance with the Town’s policies and
procedures governing procurement cards by his or her respective employees.
Page 121 of 155
5.05 Purchases over $3,000 but less than $25,000
If the cost of the item(s) exceed $3,000 but is less than $25,000, departments are
required to secure at least three (3) documented quotes on the item(s). In keeping with
State Law, at least two (2) of the quotes must be from Historically Underutilized Business
(HUBs) located in Denton County. If a purchase falls within the foregoing cost parameters
and if a firm classified as a HUB handles that type of product, such HUB must be
contacted on a rotating basis, but a department must attempt to contact at least two
HUB's on each order.
Once all bids have been received and evaluated, the Department Manager or his or her
designee will place the purchase to the lowest responsible bidder. In the event that a
Department Manager or his or her designee desires to award a bid to a bidder other than
the low bidder, such employee provide a detailed explanation in writing specifying why
the lowest bidder was not accepted. Such written explanation shall be attached to the bid
sheet.
5.06 Competitive Sealed Bids - Cost over $25,000
The Town Council must approve all non-budgeted or unanticipated purchases with
values in excess of $25,000 prior to the purchase. Once a resolution has been passed
or approval has been granted, the purchase must be made through the use of
competitive sealed bids (see Section 7.0) or some other purchasing method as
authorized by this policy. Invitations for sealed bids shall include specific instructions to
the vendors concerning bid submission requirements including the time, date and place
for receipt of bids by the Town.
Competitive sealed bids are to be advertised in local newspapers of general circulation
under the legal notices section. The bid must be advertised at least 14 days prior to the
date of the bid opening. The advertisement is to give adequate instruction as to the
nature of the bid, date and time of bid opening, and bidders conference, if applicable.
Exceptions to Competitive Sealed Bidding
Competitive sealed bidding is not necessary if one of the exceptions in Section 4.0 of
these policies is applicable.
5.07 Professional Consulting Services Contracts –RFQ/RFP Process
a. RFQ/RFP Process - Professional consulting services means those within the scope of the
practices of accounting, architecture, land surveying, professional engineering, and other
areas as defined by the laws of the State of Texas. Such services to the Town are to be
provided pursuant to a third party independent contractor agreement for a specified time
period. Competitive bidding shall not be used to select the professionals/consultants
contracted by the Town. Compensation will be negotiated before the contract is signed
and after the consultant has been selected on the basis of his or her demonstrated
competence and qualifications to perform the services for a fair and reasonable price.
When professional consulting services are needed, the Department requesting the
services will prepare a Request for Qualifications setting forth a description of the scope
of services needed, the minimum desired qualifications, credentials and experience, and
the relative importance of each, and will forward that information to the Town Manager.
The RFQ shall be advertised and may also be sent out to qualified vendors whom Town
staff recommends. The Town Manager will assemble a team (Selection Team) of
appropriate staff that will evaluate the responses submitted by those firms whose
qualifications meet the requirements set forth in the Request for Qualifications. Requests
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for Proposals shall be solicited and processed in accordance with the requirements set
forth in Section 5.07(b) hereof.
b. RFP Process - A Request for Proposal (RFP) will be sent to each consultant identified by the
Selection Team in accordance with the RFQ process set forth in Section 5.07(a) above.
However, if the two-step RFQ/RFP Process is not utilized and the single step RFP
process is utilized, then the RFP must be advertised and must require that proposals
contain information identifying qualifications, credentials, and experience of those
vendors submitting a response. The RFP shall also list the services desired and a
deadline for return of the RFP. The request shall require the responding
professionals/consultants to provide a schedule for completion of the scope of services,
where applicable. Copies of the proposal(s) shall be submitted to the Town Secretary
who shall process the responses in accordance with Section 7.0 and who will forward to
the members of the Selection Team. Interviews shall be scheduled with the highest
ranked firms. The Selection Team will ask each finalist to make a presentation of
experience and then may question the firms as to capability and methods of approach for
furnishing the required services. Professional compensation is not considered in these
discussions.
The qualified firm(s) shall be ranked from most qualified to least qualified. The Selection
Team shall begin negotiations with the most qualified to develop a contract. The Town
contract shall include all relevant terms and conditions, including but not limited to,
compensation, time required and full scope of work to be performed. If an agreement
satisfactory to both the Town and a firm cannot be reached, negotiations will be
terminated with that firm and the process started over with the second choice candidate
and so on. As soon as an agreement is reached, the Selection Team shall make its
recommendation to the Town Council.
c. Frequency - The RFQ/RFP process for professional services may be utilized bi-annually.
5.08 Annual Contracts
For goods or services that are used repetitively throughout the Town such as office
supplies, paper goods, mailing services, or stationery, the Town may enter into an annual
contract with a supplier. The purpose of entering into an annual contract is to eliminate
the need to obtain competitive pricing each time repetitively used items are requested.
The Town will obtain competitive sealed bids requiring that bid prices remain in effect for
a specified period. The Town will enter into agreement, upon approval of the Town
Council (if the contract price exceeds $25,000), with the approved bidder by signing a
contract stating the terms and conditions. Once the contract period nears the end of the
term, the Finance Department will re-advertise the bid request for the following year
giving fair opportunity for vendors to respond.
5.09 Sole Source Purchases
When a department identifies a potential sole source purchase, a detailed justification
explaining why a sole source purchase is necessary must be provided to the Town
Manager or designee in advance for review and concurrence. Upon review and
concurrence of the Town Manager or designee, a Resolution outlining the basis for the
sole source purchase shall be submitted for Town Council approval. Except as
specifically provided otherwise in these policies, a sole source purchase may only be
made pursuant to an approved Town Council Resolution.
5.10 State Contract Purchasing
The Town has the option of purchasing items on contract through the Houston-Galveston
Area Council Cooperative Purchasing program and the State of Texas central purchasing
agency. Participation in these programs is strictly voluntary and the Town is not obligated
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to purchase through either. According to Section 271.081 - 271.083 of the Texas Local
Government Code, The Town is not required to obtain competitive bids for items that are
on state or local government contract. Because the State of Texas central purchasing
agency purchases in large quantities through a state cooperative purchasing program,
prices are generally lower than retail. One must keep in mind when purchasing items
under state contract that there are no alterations or modifications to the specifications
that are listed with the cooperative purchasing programs.
5.11 Alternative Project Delivery Methods for Certain Projects. Alternative project delivery
methods, include but are not limited to, construction manager at risk, construction
manager agent and design build contracts. Any of the alternative project delivery
methods specified in Subchapter H of Chapter 271 of the Texas Local Government Code,
as amended, may be utilized provided that the purchase and the procedures utilized in
making that purchase comply with all requirements specified therein.
SECTION 6.0: THE REQUISITION PROCESS
6.01 Procedure for Non-Emergency Purchases
When the need arises for a single purchase of goods and/or services with an estimated
value in excess of $10,000, the user Department shall originate an on-line purchase
order. The purchase order must be prepared far enough in advance of the date that the
goods or services are needed to allow all procurement procedures to properly function,
including:
• Securing appropriate approval of the purchase
• Advertising for bids, if necessary
• Obtaining bids or price quotations
• Evaluating bids
• Preparing the contract
• Allowing delivery of goods or services in a timely manner
Each Department is responsible for ensuring that duplicate purchases are not made.
Once a purchase order is received, the Department Manager must:
• Check the purchase order for completeness, including quantity and concise
specifications;
• If specified as a sole source, ensure the reason for the sole source is documented and
appropriate;
• Verify the budget authority. Check budget line item authority and budget balance for
sufficient unencumbered amount to cover the purchase.
Once the vendor selection process has been completed, the Department Manager will bring the
requisition to Finance who will prepare the purchase order. The Department Manager will then
secure the appropriate approval of the purchase order or contract.
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The Town is not liable for making payment to vendors for purchases that have not had
prior approval of the Department Manager and have not been issued a purchase order
number. The Department needs to attach the approved Purchase Order to the invoice received
and forward to Finance for payment.
6.02 Procedure for Emergency Purchases
The designation of emergency purchase indicates a situation of such urgency that normal
purchasing procedures must be modified in the interest of time, and therefore no
competitive bids are required. The Town is allowed to make emergency or exempted
purchases without competitive bidding as defined in Texas statutes. An approved Town
Council Resolution is required for all emergency purchases; provided however, that if due
to exigent circumstances, the purchase must be made and time does not allow the
posting and holding of a Council meeting, the Town Manager or designee, may authorize
the expenditure by providing written permission to make the emergency purchase in
accordance with the Emergency Management Procedures in effect at the time of the
purchase; provided however, that the Town Manager or designee shall prepare and
submit , a ratifying Resolution to Council at the first available Council meeting after the
purchase is made where the item may be properly posted as required by law. A purchase
is not considered to be an emergency if the expenditure becomes necessary due to poor
planning.
All emergency purchases are processed as follows:
• The applicable Department Manager will be notified immediately with as much
information as possible about the emergency purchase required.
• The Department Manager contacts as many vendors as necessary to arrange the
emergency purchase. The purchase is completed by telephone by issuing a verbal
purchase order number to the vendor and requesting expedited delivery. The
purchase order is either mailed or faxed to the vendor at a later date.
• Staff making the request may be required to pick-up the emergency purchase from the
vendor, if applicable, if expedited delivery from the vendor is not available.
• Council approval or ratification must be obtained for all such emergency purchases
exceeding $25,000.00.
SECTION 7.0: PURCHASING PROCESSES
7.01 Policy
Competitive written or telephone bids are to be sought for all purchases over $3,000 (see
Section 5.05). All practical means to obtain the best price available should also be used
when making emergency purchases. Competitive sealed bids are required for those bids
exceeding $25,000 (see Section 5.06). The bid consists of the items offered by the
vendor in response to the specifications, along with details governing the offer. The Town
bidding procedures contain the following general requirements:
• A short summary of the Request For Bid (RFB) or Request for Proposal (RFP) shall be
published in local newspapers of general. The advertisement is to be published
under the Legal Notices section of the newspaper. This should be coordinated
through the City Secretary’s Office.
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• Bids are received until the date and hour set out in the specifications. The Town
Secretary or her designee will mark bids with the date and time at which they are
received. Once a bid is submitted, the bidder cannot alter or correct a bid. A vendor
who wishes to withdraw a previously submitted bid and/or submit an alternate bid
may only do so prior to the bid opening. Under no circumstances will bids be
accepted after the specified date and time.
• The bids are to be opened at the date and hour specified in the bid and notice
documents, and submitted to the requesting department for review. Generally, the
lowest and best responsible bid is accepted. Occasionally, a bid may be split
between vendors to obtain optimum pricing. If no bid is found to be acceptable, the
entire bidding process must be repeated. Sealed bids are opened publicly in the
presence of at least three (3) Town employees. The Town Secretary or her
designee will coordinate the opening of the bids.
• Bids are to be kept confidential from competitors until after the bid has been opened.
Once the bid is opened, the bid becomes open record in accordance with the Texas
Open Records Act.
• Sealed bids must be submitted to the Town of Trophy Club by mail or hand delivered
to Town offices. Envelopes must be clearly marked that a sealed bid is enclosed.
Faxed or late bids will not be considered for award. They should be addressed to
the Town Secretary.
• The Town of Trophy Club reserves the right to reject any and all bids submitted and to
waive any and all irregularities.
It is the consistent policy of the Town to use competitive principles in awarding all public
contracts of any amount with only limited exceptions as allowed by law. This includes the
purchase and lease of goods, the purchase of services, and construction projects. These
competitive principles apply to all departments of the Town of Trophy Club.
7.02 Requests for Bids (RFB) or Requests for Proposals (RFP)
RFBs and RFPs are used to notify vendors that the Town has specific requirements for
goods and/or services and that vendors are being offered an opportunity to fulfill those
requirements. The bid system is to be kept simple and practical, and the bids must be
advertised as widely as possible in order for competition to work. Complicated bid
invitations or requests for proposals discourage competition and drive up prices.
7.03 Bid Packet
A bid packet contains documents needed by the vendor to respond to the requirements
of the RFB/RFP. It may include several elements:
Request for Bid (RFB) or Request for Proposal (RFP): This is the cover form for the
bid/proposal package. It provides specific information that the bidder will need to
respond. As applicable, it should include:
• Quantity and brief description of goods or services to be provided
• Request for unit cost, extended cost, and total cost of items bid
• Estimated delivery time if vendor is awarded the bid
• Closing date and time for receiving bids or proposals.
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• Place where bids or proposals are to be sent, including the address and office
• Person to contact for additional information
• Instructions to bidders (see example in Appendix F)
• For RFPs only: Factors to be used in the evaluation process, the weights attached to
each factor. Evaluation factors may include price, experience of vendor’s staff, ability
to respond in a timely way, past recommendations, safety record in accordance with
a duly adopted Town vendor safety record policy, and financial soundness, as well as
any others considered necessary. Other evaluation factors will depend on the
individual requirements attached with the procurement.
Standard Terms and Conditions: All conditions of doing business with the Town will
remain constant for all contracts and purchases, unless specifically deleted. They are
usually presented as an attachment to the RFP.
Special Provisions: Terms and conditions required for a particular contract or purchase.
Specification: The description of the purchase requirements. In place of enclosing the
actual specification, information about where the specification may be obtained may be
substituted.
Pricing: The offer and acceptance page. The vendor quotes prices in accordance with
the specification requirements. Prices are usually provided by unit and include the total
cost for the estimated amount required.
A list of attendees and minutes of the bidders conference by the City Secretary or her
staff must be kept as part of the procurement file.
7.04 Competitive Proposals
Competitive proposals can only be used for procurements of high-technology products or
services as allowed by law. The specification shall be written using performance
standards rather than the description of the good or service. The specification must also
specify the relative importance of price and other evaluation factors by identifying the
weight to be given to each factor.
• Vendors submit a proposal for a system to satisfy the requirements set forth in the
proposal. Proposals may incorporate various types of hardware or services to
accomplish the performance objectives set forth in the specifications.
• After proposals are received, the Town may enter into discussions with offerors who
submit proposals and who are determined to be reasonably qualified for the award of
the contract based upon proposal specifications. Offerors shall be treated fairly and
equally with respect to any opportunity for discussion and revision of proposals.
Revisions may be permitted during the discussion process after submissions and
before the award of the contract in order to obtain the best final offers.
• The contract must be awarded to the responsible offeror whose proposal is determined
to be the most advantageous to the Town considering the relative importance of price
and the other evaluation factors included in the request for proposal.
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7.05 Cancellation of a RFB/RFP
RFBs and RFPs may be canceled by the Town at any time before the date set for
opening bids. A cancellation notice should be mailed or faxed to all vendors receiving bid
or proposal invitations.
7.06 Modification of a RFB/RFP
RFBs and RFPs submitted to vendors may also be modified by the Town after being
issued but before the final date for submission. When modifications are required,
addenda shall be mailed and/or faxed to all vendors receiving bid or proposal packets.
The modification notification should state whether the bid opening date is or is not
extended. The bid opening date may be extended if notification of the amendment will not
give vendors ample time to respond to the modified request.
7.07 Receiving the Bid or Proposal – Procedural Requirements
Receiving competitive bids and proposals must be done properly in order to ensure that
no possibility of favoritism or even the appearance of favoritism exists. Notice of the time
and place at which the bids/proposals will be publicly opened must be published at least
once a week for two consecutive weeks. The date of the first publication must be at least
fifteen (15) days before the date of public opening.
• Each bid or proposal must be returned to the Town Secretary’s Office as designated in
the invitation. Each proposal is to be in a separate envelope, sealed and with the bid
or proposal identification number marked on the outside of the envelope. If more than
one bid is to be submitted, vendors are required to use separate envelopes for each
bid.
• The bid or proposal envelope must be clearly marked by the offeror with the date upon
which it is submitted to the Town and the Town Secretary or her designee shall mark
the date and time of receipt of by the Town.
• The bid or proposal envelope should then be filed unopened together with the other
bids or proposals for the same bid invitation until the time of the bid opening.
• Bids or proposals must be received by and opened on the date, hour and location as
specified in the invitation/request. Vendors are invited and encouraged to attend the
bid opening. Bid openings are considered open meetings and anyone can attend.
Three (3) Town representatives (i.e. employee, town official, or professional staff)
must be present at all bid openings.
• All bids and proposals must be sealed with the identification number clearly marked on
the outside of the envelope. One bid or proposal may be submitted per envelope.
Opened bids shall be kept on file and available for inspection.
7.08 Disqualified Bids
The following are grounds for disqualifying a submitted bid:
• Incomplete bids/proposals may be considered non-responsive. Such bids/proposals
may be considered for award if the non-responsiveness is due to a non-material
omission. (i.e. the omission does not affect price, quality, quantity, delivery or other
material contractual conditions).
• Unsigned bids/proposals, or bids/proposals with unauthorized signatures.
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• Bids or proposals received after the date and time for opening. Late bids/proposals are
not considered for award of the purchase, will not be opened, and will be returned to
the submitting bidder/proposer.
• Bids/proposals where prices are conditional on award of another bid, or when prices are
subject to unlimited escalation. If allowed by the specification, prices may be subject
to escalation based on an independent wholesale index.
7.09 Correction or Withdrawal of a Bid
Bids may not be altered or amended after the submission deadline. A non-material
omission or error may be waived if:
• The omission or error relates to a matter of form, not substance; and
• Does not otherwise prejudice the other bidders/offerors.
Any alteration or change made to a bid or offer prior to opening must be initialed by the
authorized signatory of the bidder guaranteeing authenticity. Mathematical errors may not
be corrected. In the event of a conflict between a unit price for an item(s) and the total
price for such item(s), the Town reserves the right to resolve the conflict by accepting the
lowest price.
SECTION 8.0: EVALUATING COMPETITIVE BIDS
8.01 General
The Finance Director or his/her designee will provide tabulations, calculation checks,
price extension and information about compliance with specifications to the RFB/RFP.
8.02 Tabulating the Results
When bids or proposals are opened, the results are tabulated by the Finance Director or
his designee for easy reference. The following information is included in the bid analysis:
• All calculations and sums are double checked for accuracy.
• Unit prices are extended to a total price for the requested quantity.
• The bid or proposal is verified to determine if all requirements listed meet specifications.
All areas where the bid/proposals fail to meet conditions included in the specifications
and whether any failures disqualify the bid/proposal are listed. Any modifications to
the specifications submitted by the vendor are so noted.
• All required samples to be included, if applicable, are verified by the Department.
• Samples of the desired product, if required, are tested and results of the test noted by
the Department.
8.03 Basis for Purchase Decision
The evaluation and recommendation includes whether or not the vendor has submitted a
responsive bid or proposal (one that meets all criteria of the RFB/RFP). Additionally,
information on the vendor’s record of being a responsible bidder (one who has proven
capable of performing a contract and/or appears financially and technically capable of
adequately performing this contract) is included. If the bidder’s safety record is to be
considered, the evaluation states if the bidder has an acceptable record, and if not, the
identifiable factors that were not satisfactory as required by the written definition and
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criteria for accurately determining the safety record of a bidder and the Town has
complied with all other requirements of §252.0435 of the Texas Local Government Code,
as amended.
SECTION 9.0: AWARDING THE BID
9.01 Policy
The Town awards bids to the vendor who meets the requirements set forth in the bid
documents who offers the lowest cost or the vendor who provides goods or services at
the best value for the Town pursuant to the criteria set forth in Section 252.043 of the
Texas Local Government Code, as amended. If staff recommends award of a bid to a
vendor who is not the lowest responsible bidder, justification for the vendor selection
must be documented. In the event that no bid is deemed satisfactory, the Town may
declare that all bids are unacceptable.
9.02 Disqualification of a Bidder
If a bidder has provided unsatisfactory service or products to the Town in the past, those
experiences are to be thoroughly documented in order to support any later
disqualifications.
A vendor who fails to provide satisfactory products, goods or services or who has
breached, terminated or been terminated from a contract with the Town in the past will be
removed from the Approved Vendors List for future bidding opportunities and may be
disqualified from bidding on future projects.
SECTION 10.0: PROTESTING A BID
Upon selection of an offeror or bidder, all competitors must be notified in writing of the
procurement results and advised of their right to appeal the decision by the Department.
A protest must be submitted to Town Manager or designee within seven (7) calendar
days of the date upon which the Town’s written notice of procurement results is made. All
such protests will be reviewed by the Town Manager or designee who will issue a written
decision regarding the protest. An appeal from the decision of the Town Manager or
designee may be made to Town Council and shall be placed on the Council agenda on
the first available date for which notice and publication requirements may be met after a
written notice of appeal is received by the Town Secretary.
SECTION 11.0: PROCUREMENT SPECIFICATIONS
A specification is a concise description of goods or services the Town seeks to buy, and
the requirements the vendor must meet in order to be considered for the award. A
specification may include requirements for testing, inspection or preparing an item for
delivery, or preparing or installing it for use. The specification is the total description of
the purchase. A good specification has four characteristics:
• It sets the minimum acceptability of the good or service. The term minimum
acceptability is key, since the vendor must know the minimum standard to determine
what to provide. Setting too high a standard means tax dollars will be wasted, while
setting too low a standard means the good or service will not meet the expectations
of the user.
• It should promote competitive bidding. The maximum number of responsible
vendors should be able to bid to the specifications. Restrictive specifications
decrease competition.
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• It should contain provisions for reasonable tests and inspections for acceptability
of the good or service. The methods and timing of testing and inspecting must be
indicated in the specification. Tests should refer to nationally recognized practices
and standards, whenever possible.
• It should provide for an equitable award to the lowest responsible bidder. The
buyer obtains goods or services that will perform to expectations, and the vendor is
able to provide the goods or services at an equitable price.
SECTION 12.0: MODIFICATION AND TERMINATION OF CONTRACTS
12.01 Policy
All modifications or changes to a contract must be in writing. The Town Manager or
designee may approve a modification or change order that increases or decreases a
contract by $15,000 or less. The Town Council must approve modifications or change
orders exceeding $15,000. The original contract price is not to be increased by more than
25%. Additionally, funding must be available to cover the cost of the price increase.
The original contract price may not be decreased by more than 25% without the consent
of the contractor.
A contract awarded by the Town Council may only be terminated upon the approval of
such termination by Town Council.
12.02 Requirement to Re-bid
• In the event that a change order exceeds 25% of the contract price, a new bid must be
solicited using the same bidding procedures as noted in Section 6.0. A new bid
solicitation is to be issued if the procurement of supplies, equipment or services is
materially different from that specified in the previous bid process regardless of the
percentage in increase in the contract price.
SECTION 13.0: DELIVERY OF GOODS
Once goods are delivered to the Town’s offices, receipt of delivery is noted by signature of the
receiving department or the receptionist in the Administration Building. If the receptionist receives
goods, he/she will notify the department to which the goods belong.
The person receiving the goods should make every effort to inspect the goods prior to signing the
delivery ticket. If visible damage to a container being delivered is detected, it should be noted on
the delivery ticket. Although damage to the contents of the package may not be seen, making this
notation on the delivery ticket could make filing a claim easier if in fact the contents are damaged.
Sometimes, damage to goods is concealed in packaging and the receiving party has no way of
knowing of the damage.
SECTION 14.0: DISPOSAL OF SURPLUS PROPERTY
Annually, all departments shall review their assets and determine which items are no longer
needed. A list of surplus, obsolete or unused supplies, materials or equipment, including
description, make, model, and serial numbers should be forwarded to the Town Manager. Upon
review and approval by Town Manager or her designee the items on the department’s lists may
be transferred to other departments or sold through public auction. A copy of the items sold
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
including amounts, names, and addresses will be provided to the Finance Department so that it
can be removed from asset lists and insurance.
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TOWN OF TROPHY CLUB
INVESTMENT POLICY
I. POLICY
It is the policy of the Town of Trophy Club that after allowing for anticipated cash flow requirements
of the Town of Trophy Club and giving due consideration to the safety and risk of investment, all
available funds shall be invested in conformance with these legal and administrative guidelines.
Effective cash management is recognized as essential to good fiscal management. Investment
interest is a source of revenue to Trophy Club funds. Trophy Club’s investment portfolio shall be
developed and managed in a manner designed to be responsive to public trust, in compliance with
legal requirements and limitations, and to maximize this revenue source.
Investments shall be made with the primary objectives of:
Safety and preservation of principal
Maintenance of sufficient liquidity to meet operating needs
Public trust from prudent investment activities
Optimization of interest earnings on the portfolio
II. PURPOSE
The purpose of this investment policy is to comply with Chapter 2256 of the Government Code
(“Public Funds Investment Act”), which requires the Town of Trophy Club to adopt a written
investment policy regarding the investment of its funds and funds under its control. The Investment
Policy addresses the methods, procedures and practices that must be exercised to ensure effective
and judicious fiscal management of Trophy Club’s funds.
III. SCOPE
This Investment Policy shall govern the investment of all financial assets of the Town of Trophy
Club. These funds are accounted for in the Town of Trophy Club’s Comprehensive Annual
Financial Report (CAFR) and include:
General Fund
Special Revenue Funds
Capital Projects Funds
Debt Service Funds, including reserves and sinking funds, to the extent not required by
law or existing contract to be kept segregated and managed separately
Any new fund created by the Town of Trophy Club, unless specifically exempted from
this Policy by the Town Council or by law.
The Town of Trophy Club consolidates fund cash balances to maximize investment earnings.
Investment income will be allocated to the various funds based on their respective participation and
in accordance with generally accepted accounting principles.
This Investment Policy shall apply to all transactions involving the financial assets and related
activity for all the foregoing funds. However, this policy does not apply to the assets administered
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for the benefit of the Town of Trophy Club by outside agencies under deferred compensation
programs.
IV. INVESTMENT OBJECTIVES
The Town of Trophy Club shall manage and invest its cash with four primary objectives, listed in
order of priority: safety, liquidity, public trust, and yield, expressed as optimization of interest
earnings. The safety of the principal invested always remains the primary objective. All
investments shall be designed and managed in a manner responsive to the public trust and
consistent with state and local law.
The Town of Trophy Club shall maintain a comprehensive cash management program, which
includes collection of accounts receivable, vendor payments in accordance with invoice terms, and
prudent investment of available cash. Cash management is defined as the process of managing
monies in order to insure maximum cash availability and maximum earnings on short-term
investment of idle cash.
Safety [PFIA 2256.005(b)(2)]
Safety of principal is the foremost objective of the investment program. Investments shall be
undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The
objective will be to mitigate credit and interest rate risk.
Credit Risk and Concentration of Credit Risk – The Town of Trophy Club will minimize
credit risk, the risk of loss due to the failure of the issuer or backer of the investment,
and concentration of credit risk, the risk of loss attributed to the magnitude of
investment in a single issuer, by:
Limiting investments to the safest types of investments
Pre-qualifying the financial institutions and broker/dealers with which the Town
of Trophy Club will do business
Diversifying the investment portfolio so that potential losses on individual
issuers will be minimized.
Interest Rate Risk – the Town of Trophy Club will manage the risk that the interest
earnings and the market value of investments in the portfolio will fall due to changes in
general interest rates by limiting the maximum weighted average maturity of the
investment portfolio to 365 days. The Town of Trophy Club will, in addition,:
Structure the investment portfolio so that investments mature to meet cash
requirements for ongoing operations, thereby avoiding the need to liquidate
investments prior to maturity.
Invest operating funds primarily in certificates of deposit, shorter-term
securities, money market mutual funds, or local government investment pools
functioning as money market mutual funds.
Diversify maturities and staggering purchase dates to minimize the impact of
market movements over time.
Liquidity [PFIA 2256.005(b)(2)]
The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may
be reasonably anticipated. This is accomplished by structuring the portfolio so that investments
mature concurrent with cash needs to meet anticipated demands. Because all possible cash
demands cannot be anticipated, a portion of the portfolio will be invested in shares of money market
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mutual funds or local government investment pools that offer same-day liquidity. In addition, a
portion of the portfolio will consist of securities with active secondary or resale markets.
Public Trust
All participants in the Town of Trophy Club’s investment process shall seek to act responsibly as
custodians of the public trust. The investment officer shall avoid any transaction that might impair
public confidence in the Town of Trophy Club’s ability to govern effectively.
Yield (Optimization of Interest Earnings) [PFIA 2256.005(b)(3)]
The investment portfolio shall be designed with the objective of attaining a market rate of return
throughout budgetary and economic cycles, taking into account the investment risk constraints and
liquidity needs. Return on investment is of secondary importance compared to the safety and
liquidity objectives described above.
V. INVESTMENT STRATEGY STATEMENTS
The Town of Trophy Club portfolio will be structured to benefit from anticipated market conditions
and to achieve a reasonable return. Relative value among asset groups shall be analyzed and
pursued as part of the investment program within the restrictions set forth by the investment policy.
The Town of Trophy Club maintains portfolios which utilize four specific investment strategy
considerations designed to address the unique characteristics of the fund groups represented in the
portfolios.
Operating Funds
Suitability - All investments authorized in the Investment Policy are suitable for Operating
Funds.
Preservation and Safety of Principal - All investments shall be high quality securities with no
perceived default risk.
Liquidity - Investment strategies for the pooled operating funds have as their primary objective
to assure that anticipated cash flows are matched with adequate investment liquidity. The
dollar-weighted average maturity of operating funds, based on the stated final maturity date of
each security, will be calculated and limited to one year or less. Constant $1 net asset value
investment pools and money market mutual funds shall be an integral component in
maintaining daily liquidity. Investments for these funds shall not exceed an 18-month period
from date of purchase.
Marketability - Securities with active and efficient secondary markets will be purchased in the
event of an unanticipated cash requirement.
Diversification - Maturities shall be staggered throughout the budget cycle to provide cash flows
based on anticipated needs. Investment risks will be reduced through diversification among
authorized investments.
Yield - The Town’s objective is to attain a competitive market yield for comparable securities
and portfolio constraints. The benchmark for Operating Funds shall be the 91 day Treasury bill.
Page 135 of 155
Reserve and Deposit Funds
Suitability - All investments authorized in the Investment Policy are suitable for Reserve and
Deposit Funds.
Preservation and Safety of Principal - All investments shall be high quality securities with no
perceived default risk.
Liquidity - Investment strategies for reserve and deposit funds shall have as the primary
objective the ability to generate a dependable revenue stream to the appropriate reserve fund
from investments with a low degree of volatility. Except as may be required by the bond
ordinance specific to an individual issue, investments should be of high quality, with short-to-
intermediate-term maturities. The dollar-weighted average maturity of reserve and deposit
funds, based on the stated final maturity date of each security, will be calculated and limited to
two years or less.
Marketability - Securities with active and efficient secondary markets will be purchased in the
event of an unanticipated cash requirement.
Diversification - Maturities shall be staggered throughout the budget cycle to provide cash flows
based on anticipated needs. Investment risks will be reduced through diversification among
authorized investments.
Yield - The Town’s objective is to attain a competitive market yield for comparable securities
and portfolio constraints. The benchmark for Reserve and Deposit Funds shall be the 91 day
Treasury bill.
Bond and Certificate Capital Project Funds and Special Purpose Funds
Suitability - All investments authorized in the Investment Policy are suitable for Bond and
Certificate Capital Project Funds and Special Purpose Funds.
Preservation and Safety of Principal - All investments shall be high quality securities with no
perceived default risk.
Liquidity - Investment strategies for bond and certificate capital project funds, special projects
and special purpose funds portfolios will have as their primary objective to assure that
anticipated cash flows are matched with adequate investment liquidity. The stated final maturity
dates of investments held should not exceed the estimated project completion date or a
maturity of no greater than three years. The dollar-weighted average maturity of bond and
certificate capital project funds and special purpose funds, based on the stated final maturity
date of each security, will be calculated and limited to two years or less.
Marketability - Securities with active and efficient secondary markets will be purchased in the
event of an unanticipated cash requirement.
Diversification - Maturities shall be staggered throughout the budget cycle to provide cash flows
based on anticipated needs. Investment risks will be reduced through diversification among
authorized investments.
Yield - The Town’s objective is to attain a competitive market yield for comparable securities
and portfolio constraints. The benchmark for Bond and Certificate Capital Project Funds and
Special Purpose Funds shall be the 91 day Treasury bill. A secondary objective of these funds
is to achieve a yield equal to or greater than the arbitrage yield of the applicable bond or
certificate.
Page 136 of 155
Debt Service Funds
Suitability - All investments authorized in the Investment Policy are suitable for Debt Service
Funds.
Preservation and Safety of Principal - All investments shall be high quality securities with no
perceived default risk.
Liquidity - Investment strategies for debt service funds shall have as the primary objective the
assurance of investment liquidity adequate to cover the debt service obligation on the required
payment date. Securities purchased shall not have a stated final maturity date which exceeds
the debt service payment date. The dollar-weighted average maturity of debt service funds,
based on the stated final maturity date of each security, will be calculated and limited to one
year or less.
Marketability - Securities with active and efficient secondary markets will be purchased in the
event of an unanticipated cash requirement.
Diversification - Maturities shall be staggered throughout the budget cycle to provide cash flows
based on anticipated needs. Investment risks will be reduced through diversification among
authorized investments.
Yield - The Town’s objective is to attain a competitive market yield for comparable securities
and portfolio constraints. The benchmark for Debt Service Funds shall be the 91 day Treasury
bill.
VI. RESPONSIBILITY AND CONTROL
Delegation of Authority [PFIA 2256.005(f)]
In accordance with the Town of Trophy Club and the Public Funds Investment Act, the Town
Council designates the Director of Finance as the Town of Trophy Club’s Investment Officer. The
Investment Officer is authorized to execute investment transactions on behalf of the Town of Trophy
Club and may designate a secondary investment officer to act in his/her absence. No other person
may engage in an investment transaction or the management of the Town of Trophy Club funds
except as provided under the terms of this Investment Policy. The investment authority granted to
the investing officer is effective until rescinded.
Quality and Capability of Investment Management [PFIA 2256.005(b)(3)]
The Town of Trophy Club shall provide periodic training in investments for the designated
investment officers and other investment personnel through courses and seminars offered by
professional organizations, associations, and other independent sources in order to insure the
quality and capability of investment management in compliance with the Public Funds Investment
Act.
Training Requirement [PFIA 2256.008 – Local Governments]
In accordance with the Town of Trophy Club and the Public Funds Investment Act, designated
Investment Officers shall attend an investment training session no less often than once every two
years and shall receive not less than 10 hours of instruction relating to investment responsibilities.
A newly appointed Investment Officer must attend a training session of at least 10 hours of
instruction within twelve months of the date the officer took office or assumed the officer’s duties.
The investment training session shall be provided by an independent source. For purposes of this
policy, an “independent source” from which investment training shall be obtained shall include a
Page 137 of 155
professional organization, an institution of higher education or any other sponsor other than a
business organization with whom the Town of Trophy Club may engage in an investment
transaction.
Internal Controls (Best Practice)
The Investment Officer is responsible for establishing and maintaining an internal control structure
designed to ensure that the assets of the Town of Trophy Club are protected from loss, theft, or
misuse. The internal control structure shall be designed to provide reasonable assurance that
these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a
control should not exceed the benefits likely to be derived; and (2) the valuation of costs and
benefits requires estimates and judgments by management.
Accordingly, the Investment Officer shall establish a process for annual independent review by an
external auditor to assure compliance with policies and procedures. The internal controls shall
address the following points.
Control of collusion.
Separation of transactions authority from accounting and record keeping.
Custodial safekeeping.
Avoidance of physical delivery securities.
Clear delegation of authority to subordinate staff members.
Written confirmation for telephone (voice) transactions for investments and wire transfers.
Development of a wire transfer agreement with the depository bank or third party custodian.
Investment Policy Certification [PFIA 2256.005(k-l)]
All investment providers, including financial institutions, banks, money market mutual funds, and
local government investment pools, must sign a certification acknowledging that the organization
has received and reviewed the Town of Trophy Club’s investment policy and that reasonable
procedures and controls have been implemented to preclude investment transactions that are not
authorized by the Town of Trophy Club’s policy.
Prudence [PFIA 2256.006]
The standard of prudence to be applied by the Investment Officer shall be the “prudent investor”
rule. This rule states that “Investments shall be made with judgment and care, under circumstances
then prevailing, which persons of prudence, discretion and intelligence exercise in the management
of their own affairs, not for speculation, but for investment, considering the probable safety of their
capital as well as the probable income to be derived.” In determining whether an Investment Officer
has exercised prudence with respect to an investment decision, the determination shall be made
taking into consideration:
The investment of all funds, or funds under the Town of Trophy Club’s control, over
which the officer had responsibility rather than a consideration as to the prudence of a
single investment.
Whether the investment decision was consistent with the written approved investment
policy of the Town of Trophy Club.
Indemnification
The Investment Officer, acting in accordance with written procedures and exercising due diligence,
shall not be held personally responsible for a specific investment’s credit risk or market price
changes, provided that these deviations are reported immediately and the appropriate action is
taken to control adverse developments.
Page 138 of 155
Ethics and Conflicts of Interest [PFIA 2256.005(i)]
Officers and employees involved in the investment process shall refrain from personal business
activity that would conflict with the proper execution and management of the investment program, or
that would impair their ability to make impartial decisions. Employees and Investment Committee
members shall disclose any material interests in financial institutions with which they conduct
business. They shall further disclose any personal financial/investment positions that could be
related to the performance of the investment portfolio. Employees and Investment Committee
members shall refrain from undertaking personal investment transactions with the same individual
with which business is conducted on behalf of the Town of Trophy Club.
An Investment Committee member of the Town of Trophy Club who has a personal business
relationship with an organization seeking to sell an investment to the Town of Trophy Club shall file
a statement disclosing that personal business interest. An Investment Committee member who is
related within the second degree by affinity or consanguinity to an individual seeking to sell an
investment to the Town of Trophy Club shall file a statement disclosing that relationship. A
statement required under this subsection must be filed with the Texas Ethics Commission and the
Town Council.
VII. SUITABLE AND AUTHORIZED INVESTMENTS
Portfolio Management
The Town of Trophy Club currently has a “buy and hold” portfolio strategy. Maturity dates are
matched with cash flow requirements and investments are purchased with the intent to be held until
maturity. However, investments may be liquidated prior to maturity for the following reasons:
An investment with declining credit may be liquidated early to minimize loss of principal.
Cash flow needs of the Town of Trophy Club require that the investment be liquidated.
Investments [PFIA 2256.005(b)(4)(A)]
Trophy Club funds governed by this policy may be invested in the instruments described below, all
of which are authorized by Chapter 2256 of the Government Code (Public Funds Investment Act).
Investment of Town of Trophy Club funds in any instrument or security not authorized for
investment under the Act is prohibited. The Town of Trophy Club will not be required to liquidate an
investment that becomes unauthorized subsequent to its purchase.
I. Authorized
1. Obligations of the United States of America, its agencies and instrumentalities.
2. Certificates of Deposit issued by a depository institution that has its main office or a
branch office in Texas. The certificate of deposit must be guaranteed or insured by the
Federal Deposit Insurance Corporation or its successor or the National Credit Union
Share Insurance Fund or its successor and secured by obligations in a manner and
amount as provided by law. In addition, certificates of deposit obtained through a
depository institution that has its main office or a branch office in Texas and that
contractually agrees to place the funds in federally insured depository institutions in
accordance with the conditions prescribed in Section 2256.010(b) of the Public Funds
Investment Act are authorized investments.
3. Fully collateralized direct repurchase agreements with a defined termination date
secured by obligations of the United States or its agencies and instrumentalities. These
Page 139 of 155
shall be pledged to the Town of Trophy Club, held in the Town of Trophy Club’s name,
and deposited at the time the investment is made with the Town of Trophy Club or with
a third party selected and approved by the Town of Trophy Club. Repurchase
agreements must be purchased through a primary government securities dealer, as
defined by the Federal Reserve, or a financial institution doing business in Texas. A
Master Repurchase Agreement must be signed by the bank/dealer prior to investment
in a repurchase agreement. All repurchase agreement transactions will be on a
delivery vs. payment basis. Securities received for repurchase agreements must have
a market value greater than or equal to 102 percent at the time funds are disbursed.
(Sweep Accounts and/or Bond Proceeds)
4. Money Market Mutual funds that: 1) are registered and regulated by the Securities and
Exchange Commission, 2) have a dollar weighted average stated maturity of 90 days or
less, 3) seek to maintain a net asset value of $1.00 per share, and 4) are rated AAA by
at least one nationally recognized rating service.
5. Local government investment pools, which 1) meet the requirements of Chapter
2256.016 of the Public Funds Investment Act, 2) are rated no lower than AAA or an
equivalent rating by at least one nationally recognized rating service, and 3) are
authorized by resolution or ordinance by the Town Council. In addition, a local
government investment pool created to function as a money market mutual fund must
mark its portfolio to the market daily and, to the extent reasonably possible, stabilize at
$1.00 net asset value.
All prudent measures will be taken to liquidate an investment that is downgraded to less than the
required minimum rating. (PFIA 2256.021) Additionally, Trophy Club is not required to liquidate
investments that were authorized at the time of purchase. (PFIA 2256.017)
II. Not Authorized [PFIA 2256.009(b)(1-4)]
Investments including interest-only or principal-only strips of obligations with underlying mortgage-
backed security collateral, collateralized mortgage obligations with an inverse floating interest rate
or a maturity date of over 10 years are strictly prohibited.
VIII. INVESTMENT PARAMETERS
Maximum Maturities [PFIA 2256.005(b)(4)(B)]
The longer the maturity of investments, the greater their price volatility. Therefore, it is the Town of
Trophy Club’s policy to concentrate its investment portfolio in shorter-term securities in order to limit
principal risk caused by changes in interest rates.
The Town of Trophy Club attempts to match its investments with anticipated cash flow
requirements. The Town of Trophy Club will not directly invest in securities maturing more than two
years from the date of purchase; however, the above described obligations, certificates, or
agreements may be collateralized using longer dated investments.
Because no secondary market exists for repurchase agreements, the maximum maturity shall be
120 days except in the case of a flexible repurchase agreement for bond proceeds. The maximum
maturity for such an investment shall be determined in accordance with project cash flow
projections and the requirements of the governing bond ordinance.
Page 140 of 155
The composite portfolio will have a weighted average maturity of 365 days or less. This dollar-
weighted average maturity will be calculated using the stated final maturity dates of each security.
[PFIA 2256.005(b)(4)(C)]
Diversification [PFIA 2256.005(b)(3)]
The Town of Trophy Club recognizes that investment risks can result from issuer defaults, market
price changes or various technical complications leading to temporary illiquidity. Risk is managed
through portfolio diversification that shall be achieved by the following general guidelines:
Limiting investments to avoid overconcentration in investments from a specific issuer or
business sector (excluding U.S. Treasury securities and certificates of deposit that are fully
insured and collateralized in accordance with state and federal law),
Limiting investment in investments that have higher credit,
Investing in investments with varying maturities, and
Continuously investing a portion of the portfolio in readily available funds such as local
government investment pools (LGIPs), money market funds or overnight repurchase
agreements to ensure that appropriate liquidity is maintained in order to meet ongoing
obligations.
IX. SELECTION OF BANKS AND DEALERS
Depository
At least every five years a Depository shall be selected through the Town of Trophy Club’s banking
services procurement process, which shall include a formal request for proposal (RFP). The
selection of a depository will be determined by competitive bid and evaluation of bids will be based
on the following selection criteria:
The ability to qualify as a depository for public funds in accordance with state law.
The ability to provide requested information or financial statements for the periods
specified.
The ability to meet all requirements in the banking RFP.
Complete response to all required items on the bid form
Lowest net banking service cost, consistent with the ability to provide an appropriate
level of service.
The credit worthiness and financial stability of the bank.
Authorized Brokers/Dealers [PFIA 2256.025]
The Town of Trophy Club Investment Committee shall, at least annually, review, revise, and
approve a list of qualified broker/dealers and financial institutions authorized to engage in securities
transactions with the Town of Trophy Club. Those firms that request to become qualified bidders
for securities transactions will be required to provide a completed broker/dealer questionnaire that
provides information regarding creditworthiness, experience and reputation. and 2) a certification
stating the firm has received, read and understood the Town of Trophy Club’s investment policy and
agree to comply with the policy. Authorized firms may include primary dealers or regional dealers
that qualify under Securities & Exchange Commission Rule 15C3-1 (Uniform Net Capital Rule), and
qualified depositories. All investment providers, including financial institutions, banks, money
market mutual funds, and local government investment pools, must sign a certification
acknowledging that the organization has received and reviewed the Town of Trophy Club’s
investment policy and that reasonable procedures and controls have been implemented to preclude
Page 141 of 155
investment transactions that are not authorized by the Town of Trophy Club’s policy. [PFIA
2256.005(k-l)]
Competitive Bids
It is the policy of the Town of Trophy Club to require competitive bidding for all individual security
purchases and sales except for: a) transactions with money market mutual funds and local
government investment pools and b) treasury and agency securities purchased at issue through an
approved broker/dealer or financial institution. The Investment Officer shall develop and maintain
procedures for ensuring a competition in the investment of the Town of Trophy Club’s funds.
Delivery vs. Payment [PFIA 2256.005(b)(4)(E)]
Securities shall be purchased using the delivery vs. payment method with the exception of
investment pools and mutual funds. Funds will be released after notification that the purchased
security has been received.
X. CUSTODIAL CREDIT RISK MANAGEMENT
Safekeeping and Custodial Agreements
The Town of Trophy Club shall contract with a bank or banks for the safekeeping of securities either
owned by the Town of Trophy Club as part of its investment portfolio or held as collateral to secure
demand or time deposits. Securities owned by the Town of Trophy Club shall be held in the Town
of Trophy Club’s name as evidenced by safekeeping receipts of the institution holding the
securities.
Collateral for deposits will be held by a third party custodian designated by the Town of Trophy Club
and pledged to the Town of Trophy Club as evidenced by safekeeping receipts of the institution with
which the collateral is deposited. Original safekeeping receipts shall be obtained. Collateral may be
held by the depository bank’s trust department, a Federal Reserve bank or branch of a Federal
Reserve bank, a Federal Home Loan Bank, or a third party bank approved by the Town of Trophy
Club.
Collateral Policy [PFCA 2257.023]
Consistent with the requirements of the Public Funds Collateral Act, it is the policy of the Town of
Trophy Club to require full collateralization of all Town of Trophy Club funds on deposit with a
depository bank, other than investments. In order to anticipate market changes and provide a level
of security for all funds, the collateralization level will be 102% of market value of principal and
accrued interest on the deposits or investments less an amount insured by the FDIC. At its
discretion, the Town of Trophy Club may require a higher level of collateralization for certain
investment securities. Securities pledged as collateral shall be held by an independent third party
with whom the Town of Trophy Club has a current custodial agreement. The Investment Officer is
responsible for entering into collateralization agreements with third party custodians in compliance
with this Policy. The agreements are to specify the acceptable investment securities for collateral,
including provisions relating to possession of the collateral, the substitution or release of investment
securities, ownership of securities, and the method of valuation of securities. A clearly marked
evidence of ownership (safekeeping receipt) must be supplied to the Town of Trophy Club and
retained. Collateral shall be reviewed at least monthly to assure that the market value of the
pledged securities is adequate.
Page 142 of 155
Collateral Defined
The Town of Trophy Club shall accept only the following types of collateral:
Obligations of the United States or its agencies and instrumentalities
Direct obligations of the state of Texas or its agencies and instrumentalities
Collateralized mortgage obligations directly issued by a federal agency or instrumentality of the
United States, the underlying security for which is guaranteed by an agency or instrumentality of
the United States
Obligations of states, agencies, counties, cities, and other political subdivisions of any state
rated as to investment quality by a nationally recognized rating firm not less than A or its
equivalent with a remaining maturity of ten (10) years or less
A surety bond issued by an insurance company rated as to investment quality by a nationally
recognized rating firm not less than A
A letter of credit issued to the Town of Trophy Club by the Federal Home Loan Bank
Subject to Audit
All collateral shall be subject to inspection and audit by the Investment Officer or his/her designee,
including the Town of Trophy Club’s independent auditors.
XI. PERFORMANCE
Performance Standards
The Town of Trophy Club’s investment portfolio will be managed in accordance with the parameters
specified within this policy. The portfolio shall be designed with the objective of obtaining a rate of
return through budgetary and economic cycles, commensurate with the investment risk constraints
and the cash flow requirements of the Town of Trophy Club.
Performance Benchmark
It is the policy of the Town of Trophy Club to purchase investments with maturity dates coinciding
with cash flow needs. Through this strategy, the Town of Trophy Club shall seek to optimize
interest earnings utilizing allowable investments available on the market at that time. Market value
will be calculated on a quarterly basis on all securities owned and compared to current book value.
The Town of Trophy Club’s portfolio shall be designed with the objective of regularly meeting or
exceeding the average rate of return on U.S. Treasury Bills at a maturity level comparable to the
Town of Trophy Club’s weighted average maturity in days.
Page 143 of 155
XII. REPORTING (PFIA 2256.023)
Methods
The Investment Officer shall prepare an investment report on a quarterly basis that summarizes
investment strategies employed in the most recent quarter and describes the portfolio in terms of
investment securities, maturities, and shall explain the total investment return for the quarter.
The quarterly investment report shall include a summary statement of investment activity prepared
in compliance with generally accepted accounting principals. This summary will be prepared in a
manner that will allow the Town of Trophy Club to ascertain whether investment activities during the
reporting period have conformed to the Investment Policy. The report will be provided to the Town
Council. The report will include the following:
A listing of individual securities held at the end of the reporting period.
Unrealized gains or losses resulting from appreciation or depreciation by listing the
beginning and ending book and market value of securities for the period.
Additions and changes to the market value during the period.
Average weighted yield to maturity of portfolio as compared to applicable benchmark.
Listing of investments by maturity date.
Fully accrued interest for the reporting period
The percentage of the total portfolio that each type of investment represents.
Statement of compliance of the Town of Trophy Club’s investment portfolio with state
law and the investment strategy and policy approved by the Town Council.
An independent auditor will perform a formal annual review of the quarterly reports with the results
reported to the governing body [PFIA 2256.023(d)].
Monitoring Market Value [PFIA 2256.005(b)(4)(D)]
Market value of all securities in the portfolio will be determined on a quarterly basis. These values
will be obtained from a reputable and independent source and disclosed to the governing body
quarterly in a written report.
XIII. INVESTMENT COMMITTEE
Members
An Investment Committee, consisting of the Town Manager, the Assistant Town Manager, the
Investment Officer/Director of Finance, and the Secondary Investment Officer, shall review the
Town’s investment strategies and monitor the results of the investment program at least quarterly.
This review can be done by reviewing the quarterly written reports and by holding committee
meetings as necessary. The committee will be authorized to invite other advisors to attend
meetings as needed.
Scope
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
The Investment Committee shall include in its deliberations such topics as economic outlook,
investment strategies, portfolio diversification, maturity structure, potential risk to the Town’s funds,
evaluation and authorization of broker/dealers, rate of return on the investment portfolio, and review
of compliance with the investment policy. The Investment Committee will also advise the Town
Council of any future amendments to the investment policy that are deemed necessary or
recommended.
Procedures
The investment policy shall require the Investment Committee to provide minutes of investment
information discussed at any meetings held. The committee should meet at least annually to
discuss the investment program and policy.
XIV. INVESTMENT POLICY ADOPTION [PFIA 2256.005(e)]
The Town of Trophy Club’s investment policy shall be adopted by resolution of the Town Council. It
is the Town of Trophy Club’s intent to comply with state laws and regulations. The Town of Trophy
Club’s investment policy shall be subject to revisions consistent with changing laws, regulations,
and needs of the Town of Trophy Club. The Town Council shall adopt a resolution stating that it
has reviewed the policy and investment strategies not less than annually, approving any changes or
modifications.
Page 145 of 155
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
TOWN OF TROPHY CLUB
CASH HANDLING POLICY
CASH:
During hours of operation, coins, currency and checks will be secured in a designated locked drawer or cash register.
When not in use all coins, currency and checks must be stored in one of three locking bank bags assigned to each
cashier and secured in the designated safe.
Each cashier will be assigned a cash till (cash drawer) for use during their scheduled shift. Cash in this till remains the
property of the Town of Trophy Club and at no time will be converted to or otherwise allowed for personal use. There is
only one cashier assigned per till. When not in use, the till must be secured in one of the three locking bank bags
assigned to each cashier.
Cash tills are provided to perform the function of cashier only. At no time will the cashier use this till to cash checks, pay
vouchers, provide petty cash, issue refunds, or any other cash related function except to make change for cash
transactions, store cash received for services/goods, and store check payments received for same said functions.
Cash tills must be counted at the beginning of a shift and at shift end to ensure the till is at the issued balance. EACH
CASH TILL MUST ALWAYS REMAIN AT THE ISSUED BALANCE.
Cash till variances, missing tills, or theft must be reported immediately to the supervisor.
CHECKS:
Proper identification must be requested from the presenting party. Lack of identification is proper grounds for check
refusal. Checks must be restrictively endorsed upon receipt (i.e. stamped “For Deposit Only” upon receipt).
Checks must be made payable to the Town of Trophy Club and are to be accepted for the amount of the
purchase/transaction only.
Personal checks can not be exchanged for cash.
Checks must not be post dated or otherwise held for future processing.
Third party checks are not permitted.
REPORTING AND DEPOSITS:
Record each transaction in designated cash receipt application or cash register immediately when received. Payment
type (cash, check, or credit card) must be indicated on each transaction.
Daily reconciliations are required for each cashier’s shift. The reconciliation for each cashier’s shift must be completed
immediately at the close of his/her shift. Each cashier will prepare a deposit slip related to that shift’s transactions. The
original deposit slip and all cash and checks related to that shift’s receipts must be secured in one of the cashier’s bank
bags and turned into the cashier’s supervisor, or his/her designee. The remaining cashier’s designated till will be secured
in a locking bank bag assigned to the cashier. Each cashier must close out their respective transactions at the end of
each shift and balance the cash and checks to the transaction report and/or the cash register tape for the same period.
The supervisor or his/her designee will deliver all deposits related to the previous business day to the Finance Department
along with the cash receipts report and related duplicate copy of the deposit slip.
Cash counting and/or deposit preparation must be performed out of public view.
If a cashier’s cash and checks do not balance to the transaction report for the same period, the resulting shortage or
overage must be reported immediately to the cashier’s supervisor. The cashier will secure all relevant documents,
reports, and the related cash and checks in a locking bank bag and provide such to the supervisor or his/her designee.
The supervisor will notify the Director of Finance and take the locked bank bag to the Director of Finance or his/her
designee. The Director of Finance and/or his/her designee will verify the shortage or overage.
Page 146 of 155
TOWN OF TROPHY CLUB
ECONOMIC CLIMATE DASHBOARD
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
$388,609 $393,735
$328,968
$442,069 $463,185 $485,002
Average New Home Value
(number of permits/year in italics)
57 194
209 229
24
322
$-
$20
$40
$60
$80
$100
$120
$140
$160
2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
$9
$22
$64
$92
$106
$156
Total New Home Value Added
(in millions)
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
$550,000
$600,000
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
Sales Tax History (fiscal year)
2011-12 Amount
reflects 10 months of
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2006 2007 2008 2009 2010 2011 2012
15% 16% 19% 22% 17% 16% 16%
Commercial Value as % of Total
Commercial
Residential
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2007 2008 2009 2010 2011 2012
Fund Balance vs. Revenues
and Expenditures at 9/30
(General Fund)
Revenue
Expenditures
Fund Balance
$-
$200,000,000
$400,000,000
$600,000,000
$800,000,000
$1,000,000,000
$1,200,000,000
2006 2007 2008 2009 2010 2011 2012
Total Net Taxable Assessed Value
Residential Commerical Page 147 of 155
TOWN OF TROPHY CLUB, TEXAS
PRINCIPAL PROPERTY TAX PAYERS
(Unaudited)
Taxpayer Taxable Value
Percent of Total
Town Taxable
Value
Cn1 Retmt Crsi Trophy Cl TX LLP 17,800,000$ 1.89%
Regency Centers LP 7,094,526 0.75%
Goodman Family of Builders LP 6,272,995 0.67%
Trophy Club Medical Center LP 6,163,459 0.65%
BDMR Development LLC 6,030,947 0.64%
Standard Pacific of Texas LP 5,987,095 0.63%
High Trophy Development LLC 5,807,077 0.62%
Armore Trophy Club LLC 5,665,875 0.60%
Lennar Homes of Texas Land & Construction LTD 5,184,902 0.55%
4663 Okeechobee Blvd & Palm Beach Holdings 5,000,000 0.53%
Total 71,006,876$ 7.53%
Total Assessed Valuation 942,886,612$ 100.00%
Source: Denton & Tarrant County Appraisal Districts
2011
Page 148 of 155
GLOSSARY
The Annual Program of Services contains specialized and technical terminology that is unique to public finance
and budgeting. To assist the reader of this document in understanding these terms, a budget glossary has
been included in this document.
Accrual Basis: A basis of accounting under which transactions are recognized when they occur, regardless of
the timing of related cash flows. For example, in accrual accounting, revenue that was earned between April 1
and June 30, but for which payment was not received until July 10, is recorded as being received on June 30
rather than July 10.
Accrued Expenses: Expenses incurred but not due until a later date.
Administrative Transfer: An interfund transfer designed to recover General Fund expenditures conducted on
behalf of Proprietary funds.
Ad Valorem Taxes (Current): All property, real, personal, tangible, intangible, annexations, additions, and
improvements to property located within the taxing unit’s jurisdiction, which are subject to taxation on January 1
of the current fiscal year. Each year, by ordinance, the Town Council exempts taxes on automobiles and other
items from the tax levy. Following the final passage of the appropriation ordinance, Town Council sets the tax
rate and levy for the fiscal year beginning October 1 and continuing through the following September 30.
Ad Valorem Taxes (Delinquent): All taxes are due on receipt of bill and are delinquent if not paid before
February 1 of the fiscal year in which they are imposed, except when the taxing unit postpones the delinquency
date due to late mailing of tax bills or successful rollback elections.
Ad Valorem Taxes (Penalty and Interest): A delinquent tax incurs a penalty of six percent (6%) of the amount
of the tax for the first calendar month it is delinquent, plus one percent (1%) for each additional month or portion
of the month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, the
delinquent tax on July 1 incurs a total penalty of twelve percent (12%) of the amount of the delinquent tax
without regard to the number of months the tax has been delinquent.
Appropriation: A legal authorization granted by a governing body to make expenditures and to incur
obligations for specific purposes.
Appropriation Ordinance: The official enactment by the Town Council to establish legal authority for Town
officials to obligate and expend resources.
Assessed Valuation: A value that is established for real or personal property for use as a basis for levying
property taxes. (Note: Property values are established by the Denton County Appraisal District.)
Audit: A comprehensive examination of how an organization’s resources were actually utilized, concluding in a
written report of the findings. A financial audit is a review of the accounting system and financial information to
determine how government funds were spent and whether expenditures were in compliance with the legislative
body’s appropriations. A performance audit consists of a review of how well the organization met its stated
goals.
Balance Sheet: A financial statement that discloses the assets, liabilities, and equity of a specific governmental
fund as of a specific date.
Balanced Budget: A budget in which estimated revenues equal estimated expenditures.
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Bond: A written promise to pay a sum of money on a specific date at a specified interest rate. The interest
payments and the repayment of the principal are detailed in a bond ordinance. The most common types of
bonds are general obligation and revenue bonds. These are most frequently used for construction of large
capital projects, such as buildings, streets and bridges.
Budget: A plan of financial operation embodying an estimate of proposed expenditures for a given period and
the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for
a single fiscal year. The term “budget” is used in two senses in practice. Sometimes it designates the financial
plan presented to the governing body for adoption and sometimes the financial plan finally approved by that
body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or
whether it has been approved by the governing body.
Budget Adjustment: A legal procedure utilized by the Town staff and Town Council during to revise a budget
appropriation. The Town of Trophy Club’s Town Charter requires Town Council approval through the adoption
of a supplemental appropriation ordinance (which specifies both the source of revenue and the appropriate
expenditure account) for any interfund adjustments. Town staff has the prerogative to adjust expenditures
within a departmental budget.
Budget Calendar: The schedule of key dates or milestones, which the Town departments follow in the
preparation, adoption, and administration of the budget.
Budget Document: The instrument used by the operational authority to present a comprehensive financial
program to the Town Council.
Budget Message: The opening section of the budget which provides the Town Council and the public with a
general summary of the most important aspects of the budget, changes from the current and previous fiscal
years, and the views and recommendations of the Town Manager.
Budgeted Funds: Funds that are planned for certain uses but have not yet been formally or legally
appropriated by the governing body.
Capital Equipment Budget: The portion of the annual operating budget that appropriates funds for the
purchase of capital equipment items. These expenditures are often separated from regular operating items,
such as salaries, services, and supplies. The capital equipment budget includes funds for capital equipment
purchase, which are usually distinguished from operating items according to their value and projected useful
life. Examples include vehicles, minor equipment, furniture, machinery, building improvements, and special
tools. The dollar value varies according to the policy established by each jurisdiction.
Capital Improvements: A permanent addition to the Town’s assets, including the design, construction or
purchase of land, buildings or facilities or major renovations of the same.
Cash Basis: A basis of accounting under which transactions are recognized only when cash changes hands.
Cash Management: The management of cash necessary to pay for government services while investing
temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of
forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment,
establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest
and return available for temporary cash balances.
Commitment: The pledge of appropriated funds to purchase an item or service. Funds are committed when a
requisition is issued through the purchasing division of the Town.
Cost: (1) The amount of money or other consideration exchanged for property or services. (2) Expense.
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Cost Accounting: That method of accounting, which provides for assembling and recoding all of the elements
of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a
specified job.
Current Taxes: Taxes that are levied and due within one year.
Debt Service: The Town's obligation to pay the principal and interest of all bonds and other debt instruments
according to a pre-determined payment schedule.
Deficit: (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues
during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an
accounting period.
Delinquent Taxes: Taxes that remain unpaid on and after the date on which a penalty for non-payment is
attached.
Department: An organizational unit which has the responsibility of providing programs, activities, and functions
in a related field.
Depreciation: The process of estimating and recording the lost usefulness, expired useful life or diminution of
service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the fixed
asset's lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its
useful life.
Disbursement: Payment for goods and services in cash or by checks.
Division: An administrative segment of the Town, which indicates management responsibility for an operation
or a group of related activities within a functional area. Divisions are the basic units of the budget upon which
departments are composed.
Encumbrances: Commitments related to unperformed (executory) contracts for goods or services.
Enterprise Fund: A fund established to account for operations (a) that are financed and operated in a manner
similar to private business enterprises – where the intent of the governing body is that the costs (expenses,
including depreciation) for providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges; or (b) where the governing body has decided that periodic
determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes. Examples of Enterprise funds are those
for water, gas, and electric utilities; swimming pools; airports; parking garages; and transit systems.
Expenditure: This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and
services obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An
encumbrance is not an expenditure. An encumbrance reserves funds to be expended.
Expenses: Charges incurred (whether paid immediately or unpaid) for operation, maintenance, interest and
other charges.
Fiscal Year: The time period designated by the Town signifying the beginning and ending period for recording
financial transactions. The Town of Trophy Club has specified October 1 to September 30 as its fiscal year.
Fixed Assets: Assets of a long-term character which are intended to continue to be held or used, such as land,
buildings, and improvements other than buildings, machinery, and other equipment.
Full Faith and Credit: A pledge of the general taxing power of a government to repay debt obligations (typically
used in reference to bonds.)
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Franchise Fee: This is a charge paid for the use of Town streets and public right of way and is in lieu of all
other municipal charges, fees, street rentals, pipe taxes or rentals, easement or other like franchise fees,
inspections, fees, and /or charges of every kind except only Ad Valorem and special assessment taxes for
public improvements (i.e., gas, telephone and cable TV).
Full-time Equivalent (FTE): A unit of measure based on the number of hours that an employee works during
the fiscal year. One FTE is equal to 2080 hours.
Function: A group of related activities aimed at accomplishing a major service or regulatory program for which
a government is responsible.
Fund: An accounting entity that has a set of self-balancing accounts and that records all financial transactions
for specific activities of government functions. Eight commonly used funds in public accounting are: general
fund, special revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds,
internal service funds, and special assessment funds.
Fund Balance: Fund balance is the excess of assets over liabilities and is, therefore, also known as surplus
funds.
General Fund: The fund used to account for all financial resources except those required to be accounted for in
another fund.
General Obligation Bonds: Bonds that finance a variety of public projects, such as streets, buildings, and
improvements. The repayment of these bonds is usually made from the General Debt Service Fund, and these
bonds are backed by the full faith and credit of the issuing government.
Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of and guidelines to
financial accounting and reporting. They govern the form and content of the basic financial statements of an
entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting
practice at a particular time. They include not only broad guidelines of general application, but also detailed
practices and procedures. They provide a standard by which to measure financial presentations.
Governmental Funds: Those funds through which most governmental functions typically are financed. The
acquisition, use and financial resources and the related current liabilities are accounted for through
governmental funds (General, Special Revenue, and General Debt Service).
Grants: Contributions or gifts of cash or other assets from another government to be used or expended for a
specified purpose, activity, or facility.
Income: A term used in proprietary fun type accounting to represents (1) revenues or (2) the excess of
revenues over expenses.
Interfund Transfers: Amounts transferred from one fund to another to recover the charge for administrative
services.
Intergovernmental Revenue: Revenue received from another governmental entity for a specified purpose. In
the Town of Trophy Club, these are funds from Denton County, the State of Texas, and through recovery of
indirect costs from federal and state agencies.
Internal Service Fund: A fund used to account for the financing of goods or services provided by one
department to another department on a cost reimbursement basis.
Investments: Securities and real estate held for the production of revenues in the form of interest, dividends,
rentals or lease payments.
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Levy: (Verb) To impose taxes, special assessments or service charges for the support of governmental
activities. (Noun) The total amount of taxes, special assessments or service charges imposed by a government.
Line-Item Budget: A budget that lists each expenditure category (salary, materials, telephone service, travel,
etc.) separately along with the dollar amount budgeted for each specified category.
Long-Term Debt: Debt with a maturity of more than one year after the date of issuance.
Mixed Beverage Tax: A tax imposed on the gross receipts of a Licensee for the sale, preparation or service of
mixed beverages or from the sale of ice or non-alcoholic beverages and consumed on the premised of the
permittee.
Modified Accrual Basis: The accrual basis of accounting adapted to the governmental fund type spending
measurement focus. Under it, revenues are recognized when they become both “measureable” and “available
to finance expenditures of the current period.” Expenditures are recognized when the related fund liability is
incurred except for (1) inventories of materials and supplies which may be considered expenditures either when
purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated
unpaid vacation, sick pay and other employee benefit amounts which need not be recognized in the current
period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial
statements; (4) interest on special assessment indebtedness which may be recorded when due rather than
accrued, if approximately offset by interest earnings on special assessment levies; (5) principal and interest on
long-term debt which are generally recognized when due.
Operating Budget: Plan of current expenditures and the proposed means of financing them. The annual
operating budget (or, in the case of some state governments, the biennial operating budget) is the primary
means by which most of the financing acquisition, spending, and service delivery activities of a government are
controlled. The use of annual operating budgets is usually required by law. Even where not required by law,
however, annual operating budgets are essential to sound financial management and should be adopted by
every government.
Operating Expenses: Fund expenses which are directly related to the fund’s primary service activities.
Operating Grants: Grants which are restricted by the grantor to operating purposes or which may be used for
either capital or operating purposed at the discretion of the grantee.
Operating Income: The excess of fund operating revenues over operating expenses.
Operating Revenues: Fund revenues, which are directly related to the fund’s primary service activities. They
consist primarily of use charges for services.
Ordinance: A formal legislative enactment by the governing board of a municipality. If it is not in conflict with
any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law
within the boundaries of the municipality to which it applies. The difference between an ordinance and a
resolution is that the latter requires less legal formality and has a lower legal status. Ordinarily, the statutes or
charter will specify or imply those legislative actions, which must be by ordinance and those which may be by
resolution. Revenue raising measures, such as the imposition of taxes, special assessments and service
charges, universally require ordinances.
Other Financing Sources: Governmental fund general long-term debt proceeds, operating transfers out, and
material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues.
Overlapping Debt: The proportionate share of the debts of local governments located wholly or in part within
the limits of the reporting government, which must be borne by property within each government.
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Performance Budget: A budget that focuses upon activities rather than line items. Workload and unit cost data
are collected in order to assess the efficiency of services. Typical data collected might include miles of streets
paved per year, cost of paved streets per mile, tons of garbage collected per employee hour or cost per
employee hour of garbage collection.
Performance Measures: Specific quantitative and qualitative measures of work performed as an objective of
the department.
Productivity Measures: Productivity measures should reflect how well a program is performing its activities to
meet the needs of the public and the organization. They should measure productivity, effectiveness, efficiency
or the impact of a service provided. While activity measures indicate “how much” activity the
division/department is performing, productivity measures identify “how well” the division/department is
performing.
Program Budget: A budget that focuses upon the goal and objectives of an agency or jurisdiction rather than
upon its organizational budget units or object classes or expenditures.
Program Description: Describes the nature of service delivery provided at this level of funding. It clearly
explains how service delivery will be different from the prior budget year.
Program Goals: Program goals describe the purpose or benefit the division/department plans to provide to the
community and/or organizations it serves. Goals identify the end result the division/department desires to
achieve with its activities, but goals are often ongoing and may not be achieved in one year.
Program Objectives: Program Objectives are quantifiable steps toward accomplishing stated goals. They
should have a specific time frame or measurable achievement. Objectives should be able to be reached or
completed within the current fiscal year. Objective statements are not required for every activity performed, but
should focus on the major steps necessary for achieving established goals.
Property Tax: Property taxes are levied on both real and personal property according to the property’s
valuation and the tax rate.
Reconciliation: A detailed analysis of changes in revenue or expenditure balances within a fund.
Requisition: A written request from a department to the purchasing office for specific goods or services. This
action precedes the authorization of a purchase order.
Reserve: An account used to indicate that a portion of a fund's balance is legally restricted for a specific
purpose and is, therefore, not available for general appropriations.
Retained Earnings: The difference between assets and liabilities for enterprise and internal service funds.
Revenue Bonds: Bonds usually sold for constructing a project that will produce revenue for the government. All
or part of the revenue is used to pay the principle and interest of the bond.
Revenues: (1) Increases in governmental fund type net current assets from other than expenditure refunds and
residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers
in are classified as “other financing sources” rather than revenues. (2) Increases in proprietary fund type net
total assets from other than expense refunds, capital contributions and residual equity transfers. Under NCGA
Statement 1, operating transfers in are classified separately from revenues.
Sales Tax: A general “sales tax” is levied on persons and businesses selling merchandise or services in the
town limits on a retail basis. The categories for taxation are defined by state law. Money collected under
authorization of this tax is for the use and benefit of the Town; however, no town may pledge anticipated
revenues from this source to secure the payment of funds or other indebtedness.
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Shared Revenues: Revenues levied by one government but shared on a pre-determined basis, often in
proportion to the amount collected at the local level, with another government or class of governments.
Tax Rate: The amount of tax stated in terms of a unit of the tax base; for example, $.50 per $100 (one hundred
dollars) assessed valuation of property.
Tax Rate Limit: The maximum rate at which a government may levy a tax. The limit may apply to taxes raised
for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class
of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies
for all purposes and of all governments, state and local, having jurisdiction in a given area.
Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the
tax roll and the assessment roll are combined, but even in these cases the two can be distinguished.
Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the
common benefit. This term does not include specific charges made against particular persons or property for
current or permanent benefits such as special assessments. Neither does the term include charges for services
rendered only to those paying such charges as, for example, sewer service charges.
Trial balance; A list of the balances of the accounts in a ledger kept by double entry with the debit and credit
balances shown in separate columns.
Unencumbered Balance: The amount of an appropriation that is neither expended nor encumbered. It is
essentially the amount of money still available for future purchases.
Working Capital: Budgeted working capital is calculated as a fund’s current assets less current liabilities and
outstanding encumbrances.
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