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Fiscal Year 2009-2010TOWN OF TROPHY CLUB, TEXASTOWN OF TROPHY CLUB, TEXAS ANNUAL PROGRAM OFANNUAL PROGRAM OF SERVICESSERVICES 20092009--20102010 1 2 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TOWN OF TROPHY CLUB ANNUAL PROGRAM OF SERVICES FISCAL YEAR 2009-10 ADOPTED ON SEPTEMBER 28, 2009 PREPARED BY: BRANDON EMMONS TOWN MANAGER STEPHEN SEIDEL ASSISTANT TOWN MANAGER KATHY DuBOSE FINANCE DIRECTOR LINDA THOMS SENIOR FINANCIAL ANALYST STEPHANIE GOHLKE FINANCIAL ANALYST RENAE GONZALES SENIOR ACCOUNTANT EMMANUELLE LAWRENCE MANAGEMENT INTERN This budget reflects a property tax rate of $0.47 per $100 appraised value that was adopted by the Town Council. Section 26.05 (b) of the State of Texas Tax Code requires the following statement to be published in conjunction with the adopted tax rate. “THE TOWN OF TROPHY CLUB ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 5 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $19.51” 3 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” ELECTED OFFICIALS Mayor Connie White Mayor Pro Tem Glenn Strother Council Member Susan Edstrom Council Member Philip Sterling Council Member Kathleen Wilson Council Member Bill Rose APPOINTED OFFICIALS Town Manager Brandon Emmons Town Attorney Patricia Adams Town Secretary Lisa Hennek Municipal Judge Honorable Mark Chambers KEY STAFF Assistant Town Manager Stephen Seidel Building Inspector Chris King Emergency Medical Services & Fire Chief Danny Thomas Finance Director Kathy DuBose Human Resources Manager Tammy Ard Information Systems Manager Mike Pastor Parks & Recreation Director Adam Adams Planning & Zoning Coordinator Carolyn Huggins Police Chief Scott Kniffen Streets Superintendent Ed Helton 4 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” Table of Contents 2009-2010 READER’S GUIDE Manager’s Message...................................................................................................................................... 9 Major Budget Issues ................................................................................................................................... 10 Trophy Club Map..........................................................................................................................................19 Profile of Trophy Club ..................................................................................................................................20 Budget Calendar..........................................................................................................................................21 Major Budget Documents.............................................................................................................................22 Financial Structure.......................................................................................................................................23 Budgeted Funds...........................................................................................................................................23 Budget Basis................................................................................................................................................23 BUDGET IN BRIEF Organizational Chart....................................................................................................................................27 Budget Revenue & Expenditure Summary...................................................................................................29 Fund Balance Summary by Fund…………………………………………………………………………...………31 All Funds Revenue & Expenditure Summary by Category……………………………………………………....33 Full Time Equivalent (FTE) Summary..........................................................................................................35 General Fund Revenue & Expenditure Summary ………………………………………………………………..36 Interest & Sinking Fund Revenue & Expenditure Summary.........................................................................37 Trophy Club Park Fund Revenue & Expenditure Summary.........................................................................38 Street Maintenance Sales Tax Fund Revenue & Expenditure Summary.....................................................40 Storm Drainage Utility Fund Revenue & Expenditure Summary..................................................................41 Economic Development 4A Corporation Revenue & Expenditure Summary ...............................................42 Economic Development 4B Corporation Revenue & Expenditure Summary ...............................................43 Hotel & Motel Fund Revenue & Expenditure Summary................................................................................44 Capital Projects Fund...................................................................................................................................45 GENERAL FUND General Fund Revenue Summary................................................................................................................48 General Fund Expenditure Summary...........................................................................................................51 Town Administrative Services Manager’s Office ...................................................................................................................................54 Human Resources.................................................................................................................................58 Information Services..............................................................................................................................62 Legal......................................................................................................................................................65 5 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” Public Safety Services Police.....................................................................................................................................................70 EMS.......................................................................................................................................................76 Streets Street Maintenance................................................................................................................................80 Storm Sewer..........................................................................................................................................83 Construction Inspection.........................................................................................................................84 Parks Parks General........................................................................................................................................86 Independence Park................................................................................................................................91 Harmony Park........................................................................................................................................93 Lakeview Soccer Fields.........................................................................................................................95 Medians and Common Areas............................................................................................................…97 Recreation Recreation General................................................................................................................................98 Athletic Programs................................................................................................................................102 Pools....................................................................................................................................................103 Recreation Programs...........................................................................................................................106 Day Camp Programs...........................................................................................................................108 Community Event Programs................................................................................................................110 Swim Team..........................................................................................................................................112 Planning & Zoning......................................................................................................................................116 Community Development...........................................................................................................................122 Financial Services Finance................................................................................................................................................129 Municipal Court....................................................................................................................................133 Facilities Management...............................................................................................................................138 INTEREST AND SINKING FUND Debt Management Overview..........................................................................................…………………...142 Interest & Sinking Revenue & Expenditure Summary................................................................................144 Estimated Ad Volarem Tax Collections and Distribution………………………………………………………..146 Outstanding Bond Debt……………………………………………………………………………………………..147 TROPHY CLUB PARK FUND Trophy Club Park.......................................................................................................................................154 6 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” STREET MAINTENANCE SALES TAX FUND Street Maintenance Sales Tax Fund Overview..........................................................................................159 STORM DRAINAGE UTILITY FUND Storm Drainage Utility Overview ................................................................................................................164 ECONOMIC DEVELOPMENT FUNDS Economic Development Fund Overview....................................................................................................168 HOTEL & MOTEL FUND Hotel & Motel Fund Overview.....................................................................................................................176 CAPITAL PROJECT FUND Capital Improvement Program Overview..........................................................………………………….…..181 Five Year Capital Improvement Program ………………………………………………………………………...182 STATISTICAL INFORMATION _______________________________________________________________________________ Total Combined Tax & Assessment Distribution Five Year Summary………………………………………....191 Ad Volarem Tax Distribution Ten Year Summary ………………………………………………………………..192 Assessed Net Taxable Value Ten Year Summary…………………………………………………………….....193 Top Taxpaying Entities………………………………………………………………………………………….......194 SUPPLEMENTAL INFORMATION _______________________________________________________________________________ Town History………………………………………………………………………………………………………….196 Town Facts……………………………………………………………………………………………………………197 BUDGET GLOSSARY Budget Glossary.........................................................................................................................................199 7 ReaderReader’’sGuidesGuide8 9 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” MAJOR BUDGET ISSUES ______________________________________________________________________________________________________________________ The adopted budget includes total revenues of $ 7,944,549 and expenditures of $7,812,879. This report discusses, by fund, the major issues addressed in the 2009-2010 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 2009-2010 adopted budget includes an increase in the tax rate from $0.45551per $100 valuation to $0.47 per $100 valuation. 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 City’s General Fund operations. The second component is the debt portion that is used to calculate revenue to pay the City’s general debt service obligations. Annually each city must calculate and publish its effective and rollback tax rates. a. Effective Tax Rate - The effective rate calculation is based on the increase or decrease in value of properties that were on the tax roll in the previous year. If those property values rise, the effective tax rate is less than the current rate. If the values decrease, the effective rate is more. In most cases, property value rise and the resulting effective tax rate is lower than the current rate. Even though a city may propose no change in its tax rate, State law requires that if the rate is above the effective rate, the city must publish the current rate as a “tax increase” and hold two public hearings. The 2009 calculated effective rate is $0.448899 per $100 valuation. b. Rollback Tax Rate - The rollback tax rate calculation involves splitting out the debt service component of the tax rate. The debt service portion is the tax rate necessary to pay the coming year’s debt payments and may rise as high as necessary as long as the combined tax rate does not exceed the State’s $2.50 per $100 valuation limit. The rollback operations and maintenance (O & M) component is calculated as the rate that would be needed to raise 8 percent more operating funds than levied in the preceding year. This rate added to the debt service component equals the rollback tax rate. The 2009 rollback rate is $0.48884 per $100 valuation If a taxing unit adopts a tax rate that exceeds the rollback rate, voters may petition for an election on the tax increase. A successful election limits the rate to the rollback rate. 10 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” 3. Average Home Value – The Denton Central Appraisal District’s certified 2009 appraisal roll shows an increase of 6.7% over the 2008 certified value and 5.4% over the final 2008 value (including supplements), with a current average home value of $262,591. B. Sales Tax – The second largest revenue source in the General Fund is sales tax receipts. The current year’s estimate is 3% over the prior year’s collections. The 2009-2010 budget projects a 3% growth in receipts over the current year’s estimate. As always, sales tax revenue is wholly dependent on the local economic conditions and can fluctuate. C. Franchise Fees – Franchise fees are projected based on the past and current trends, franchisee’s estimates, and includes the impact from the estimated electric and gas use at the new Byron Nelson High School. D.Development Related Revenues – As single family development slowed during the 2008- 2009 fiscal year, the associated building permit revenue decreased substantially. The 2009-2010 budget reflects a $456,000 reduction in the projected revenue from the current year’s budget. While developer fees were well over the budget in the 2008-2009 fiscal year, they are projected to be $60,000 less than the prior year’s in the 2009-2010 adopted budget. These revenue estimates are based on a projection of 150 new homes. E.Public Safety – Emergency Medical Service (EMS) revenues for ambulance fees are based on the current trend of diminished calls. Municipal court fines and fees are projected to increase based on current trends and the anticipated traffic associated with the opening of the Byron Nelson High School. 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 not projected to increase in the 2009-2010 fiscal year, as current field use is at saturation. 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. H.Other Revenues – Estimates for other revenues are based on departmental projections and current contracts. 2.LONG RANGE STRATEGIC PLANNING –One of the major issues for the coming year is the implementation of the Charter amendments approved in May, 2009, many of which focus on long range strategic planning. The adopted budget incorporates several initiatives to address the requirements included in the revised Charter. A. Council Priority Questionnaire – The results of the Council Priority Questionnaire (Attachment A) reflect that one of the Council’s highest priorities is increasing the level of the Town’s long range comprehensive planning. B. Public Opinion Survey – Strategic planning begins with the creation of the vision of the end product desired. The first step in this process is the identification of the community’s thoughts and wishes. One of the most common avenues to gather the community’s desires is the use of a Public Opinion Survey. This process is widely considered the most effective tool in assuring the broadest coverage of residents and providing the highest level of accuracy. The 2009-2010 budget includes funding for a Public Opinion Survey. 11 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” C. Strategic Planning Process –The Charter amendments require that the Town Manager “Assist the Council to develop long term goals for the Town and develop strategies to implement those goals”. The 2009-2010 budget includes funding for a Strategic Planning “retreat” for Council and Management. D.Master Drainage Study – Council has also indicated a desire for long range storm drainage planning and improvements. The 2009-2010 adopted budget includes funding for a Master Drainage Study. 3. Vehicle and Equipment Replacement –Annually, each Manager analyzes the need for replacement of departmental vehicles and equipment. Replacement criteria include a review of the age of the vehicle, mileage or hours of use, and maintenance history. The need for fleet additions are also included in the review. Based on the results of the analysis, Managers identify needed replacements and/or fleet additions. The 2009-2010 budget includes funding for two Police patrol vehicles, one truck for the Parks department, refurbishing a 2000 ambulance chassis for Emergency Medical Services (EMS), a dump truck for the Streets department, and one-half the cost of a vehicle for the shared Public Safety Officer. 4. Eliminated Positions –With the diminished building activity experienced in the prior fiscal year, the Construction Inspector position is eliminated in the 2009-2010 budget. Also eliminated is the part-time Management Intern position in the Town Manager’s office. The savings from these staff eliminations is reallocated to cover some of the costs associated with the May Charter revisions including the addition of a Financial and Budget Analyst. This position will be responsible for working with each department in identifying, tracking, and reporting performance measures, as well as, developing and reporting cost of service comparisons. The cost of new publication and notices required by the Charter revisions are also allocated from the savings. 5. COMPENSATION – The 2009-2010 adopted budget includes a 2% cost of living adjustment (COLA) for all regular full-time employees. A.Salary Survey – Management provided Council a comparison of Trophy Club salaries to neighboring communities with which we compete for workforce. The seven towns/cities surveyed include Roanoke, Northlake, Westlake, Southlake, Keller, Richland Hills and Highland Village. While several positions were at or above the market average, 85% fell below their counterparts in the other organizations, with some as much as 30% to 40%. B.Health Insurance – As preliminary estimates for health insurance premium were almost 20% over the existing rates, Management solicited insurance bids and negotiated with a new provider. Negotiations resulted in no increase in rates or funding for the 2009-2010 budget. 6.CAPITAL IMPROVEMENT PROGRAM – The five-year Capital Improvement Program includes Park projects which will be presented to citizens in a November 2009 bond election. Also included are the estimated operations and maintenance costs for future fiscal years, once the Capital Improvement projects are complete. 7.UNMET NEEDS – While the 2009-2010 adopted budget provides the funding to continue our basic services and address some of our new Charter revision requirements, there have been many identified needs that remain unmet and are not included in the budget. Attachment B provides a listing of departmental funding needs identified by Management. 12 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” 8.FUND BALANCE – The Town Council has followed a policy of maintaining an unreserved fund balance for emergencies. Bond rating agencies consider the level of fund balance when determining a town’s bond rating. Below is a listing of the ending fund balances for the past three years, a projected balance for the fiscal year ending September 30, 2009, and the adopted balance for the fiscal year ending September 30, 2010. 9/30/06 9/30/07 9/30/08 9/30/09 2010 Projected Fund Balance $1,005,073 $1,335,796 $1,830,233 $2,017,264 $2,125,596 % of Expenditures 19% 24% 29% 35% 37% 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. Reauthorization periods may be for five, ten, fifteen or twenty years. In order for the tax to not lapse, the Council must call a reauthorization election by May 2010. Beginning with the 2009-2010 fiscal year, the Street Maintenance sales tax receipts and expenditures will be reported as a separate fund. MAJOR ISSUES – STORM DRAINAGE UTILTY FUND The Town of Trophy Club charges a fee to citizens 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. One of Management’s and the Council’s highest priorities is to provide comprehensive long term planning for storm water drainage and improvements. The budget includes funding for a Drainage Master Study in the 2009-2010 fiscal year 13 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services SECTION A Priority of Response 1 - 5 (1=low; 5=high) Service Area AVERAGE AVERAGE 1 Senior Citizen Programs 4.4 3.7 2 Long Range Comprehensive Planning 3.9 4.3 3 Storm Drainage Planning 3.8 3.5 4 Storm Drainage Improvements 3.8 3.0 5 Eco. Dev. - Town Marketing Efforts (Brand Image, Retail)3.8 4.8 6 Eco. Dev. - Business Retention 3.8 4.0 7 Greenbelt System Planning/Development 3.7 4.0 8 Eco. Dev. - Incentives for Development 3.7 3.0 9 New Athletic Programs 3.6 3.0 10 Emergency Preparedness (Management)3.5 3.4 11 Code Enforcement - High Weeds/Debris Violations 3.5 4.0 12 Park Maintenance (Athletic Fields, Medians, Mowing)3.5 4.0 13 Youth Recreation Programs 3.5 3.8 14 Police Patrol 3.4 4.3 15 Library Programs 3.4 3.3 16 Community Services 3.3 4.8 17 Storm Drain Inspection / Repair 3.3 3.3 18 Recycling Efforts 3.3 4.3 19 Development Review Process 3.3 4.0 20 Town Beautification (Parks, Facilities, Medians)3.3 3.8 21 Code Enforcement - Sign Violations 3.3 3.5 22 Code Enforcement - Swimming Pools & Pool Discharge 3.3 3.0 23 New Parks/Park Expansion 3.3 4.0 24 New Athletic Fields 3.3 3.8 25 Bicycle/Hiking Trail Development 3.3 4.0 26 Recreation Programs 3.2 3.3 27 Personnel Recruitment 3.2 3.7 28 Street Maintenance/Repair 3.2 3.3 29 Building Inspection 3.2 4.0 30 Traffic Enforcement 3.0 3.0 31 Criminal Investigation 3.0 3.3 32 Drug Abuse/Enforcement Programs 3.0 2.8 33 Emergency Medical (Ambulance)3.0 3.0 34 School Resource Officers 3.0 2.8 35 Environmental Health (Inspections, etc.)3.0 2.5 36 Animal Control 3.0 3.0 37 Municipal Court 3.0 2.8 38 Street Construction/Rebuilding 3.0 2.8 39 Street Sweeping 3.0 3.0 40 Solid Waste Collection 3.0 2.5 41 Litter Programs 3.0 2.3 42 Employee Training/Development 3.0 3.7 43 Employee Pay Plan/Benefits 2.8 4.0 44 Workforce Diversity 2.6 3.7 TOWN COUNCIL PRIORITY QUESTIONNAIRE 2009-10 BUDGET Sorted by Service Effort 14 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Council Priority Questionnaire 2009-2010 Budget SECTION C - Policy Issues Evaluate joint recreational development with Roanoke. Police patrols must be stepped up via an elimination of radar-running idling and parking. With only two patrol cars, the public often questions who is “watching” the streets if one of our 2 cars (50% of the patrol) is sitting in a median, alongside a curb, etc. Commercial Development Plan Storm Draining/Planning needs to be assessed and the sufficient funds gradually put away into a reserve account in order to rectify/aid in our town- wide drainage problems (much like that of the streets maintenance program). Development of Comprehensive Master Plan, including resident survey. Going Green Programs—initiate new effort. Library Programs—get process underway to do joint use with Byron Nelson. Internal Community Service Programs—initiate new effort. Concentrate on no-cost/low-cost ways to enhance community feel/activities. Environmental Health—need better understanding of what we do currently. And, does it meet standard practices? Fully implement program and performance budgeting. Adopt a proven model—Austin. Evaluate delivery of services for legal services—conceptual/ cost/ individual/ firm. Work with MUD on Phased Unification Plan. Would like to see consideration of Volunteer Management—part-time position including training in the effective use of volunteers. Need ethics commission established. Remove gender/race identification questions from employment applications. “a great place to call home” 15 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Add new community services that are low/no cost such as recent CHL classes. Increase communication. We need to reevaluate the many levels of levels of upper management (i.e. Town Mgr., Asst. Town Mgr., Directors, Managers, etc.) that we have in place by department. Salaries are becoming top heavy in comparison to the numbers of employees managed by department. Citizens need their tax- supported service departments to run efficiently; there appears to be an inordinate amount of supervision/management for job performance. Good, efficient employees do not excessive amounts of supervision. Recreation Programs; Youth Recreation Programs; New Athletic Programs— increase current effort as new fields and facilities come on board. Educate public about benefits/ease of recycling (encourage folks to use the services that we’re already paying for). Code Enforcement- Sign Violations—would like to see ordinances up. Enhance non-athletic park space (i.e. Green belts) to encourage more- outdoor-oriented (healthy) lifestyle. Ramp up economic development efforts. Recreational needs are below-par. The pool isn’t performing within top levels. We have too few fields for the ever-growing numbers of children needing the facilities. There isn’t sufficient parking areas and/or systems for the practice/game days. We need to begin thinking proactively, versus reactively, with regards to these needs. The same holds for our long-asked-for library services. Either we need to look into bond funding or reach out to Roanoke for a buy-in program with their library. Legal services—a review of what we have today from a resource/cost perspective. Is this the most efficient and cost effective? Recycling Efforts—review of tonnage and what the program costs. Litter Programs—“Operation Clean Sweep”—encourage residents to sweep in front of their homes like we did in “the old days” to keep things out of the sewer system. Park Maintenance—improve the weekend visibility and clean up. “a great place to call home” 16 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” A large number of complaints are generated by a feeling of lack of service by employees (i.e. “Not my job, not my department,” perceived absence within the office, lack of smiles/cordiality, willingness to provide the extra mile without being asked). I’d like to see an office-wide rededication and incentive program for Superior Customer Service. Such a program would be low-cost, yet yield high result dividends via customer/resident satisfaction and employee morale. Master Drainage Plan. 17 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services ATTACHMENT B Town of Trophy Club Supplemental Budget Requests/ Unmet Needs “a great place to call home” Positions Funding Finance Professional Outside Services-CAFR 7,500 INCODE Software 23,000 Information Systems Audio/Video UPS 1,150 MCCi Document Management—Laserfiche 15,325 Storage Area Network (SAN) 18,000 Disaster Recovery Parts Kit 3,310 Attendance Enterprise Additional Users 750 Integrated Software System 1,500 Police Personnel—4 Officers (grant requested) 4 270,000 Uniforms/equipment if Grant Officers Approved 11,200 Personnel—1 Patrol Supervisor 1 81,277 Police Records Management Software 36,900 Animal Control Officer 1 49,700 TASERS 20,000 Issued Firearms 12,000 Animal Control Vehicle (if position approved) 8,000 High School SRO Equipment (grant requested) 1 3,000 Community Development Comprehensive Land Use Plan Update 75,000 Fire/EMS Firefighter/Paramedic 1 32,821 Brush Truck Remount 45,000 Air-packs 18,000 Streets/Storm Sewer 1 Ton truck w/ utility box and ladder rack 28,000 Backhoe 44,000 Other 2 % Merit Increase 65,000 _______________ Total 8 $ 870,433 18 DALLAS / FORT WORTH REGION 19 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 7,864. 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 both the Town Manager and Town Attorney. The Town Council is elected on a non-partisan basis. With the Charter Amendments passed at the May 9, 2009 Election Council members are elected from the Town at-large-by-place in the manner, 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 North Central Texas unemployment rate of 8.0 percent while the national unemployment rate is 9.5%. 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.” 20 BUDGET CALENDAR 2009-2010 March 10 Tuesday Budget Kick-Off April 3 Friday Department Budgets Due to Finance May 15 Friday Denton Central Appraisal District Submits Preliminary Tax Values June 22 Monday Management Update to Council on 2009-2010 Budget Council Budget Meeting Dates Scheduled July 6 Monday Council Discussion on Format of July 18 Budget Workshop July 10 Friday Management Distributes Information for July 18 Budget Workshop July 18 Saturday Council/Management Budget Workshop July 27 Monday Certified Appraisal Roll Due from Denton Central Appraisal District (Normal Deadline of July 25 falls on Saturday) July 31 Friday Town Manager Submits the 2009-2010 Proposed Budget to Council Proposed Budget Placed on File with Town Secretary and on Town Website Tax Calculations Due from Denton County Tax Office August 3 Monday Submit Effective and Rollback Rate Calculations to Town Council Vote to Propose Tax Rate (over effective rate) Set Public Hearings for August 24 and September 14 August 12 Wednesday Publish Notice of Public Hearing on Tax Increase Publish Notice of Effective and Rollback Tax Rates, Statement and Schedules August 17 Monday Council Budget Discussion August 24 Monday First Public Hearing on Tax Increase Council Budget Discussion August 31 Monday Publish Notice of Public Hearing on Tax Increase September 14 Monday Second Public Hearing on Tax Increase Announce Vote on Tax Rate Public Hearing on Budget Council Budget Discussion September 16 Wednesday Publish Notice of Tax Revenue Increase September 28 Monday Adopt Budget Adopt Tax Rate Approve Tax Roll October 1 Thursday Fiscal Year 2009-2010 Begins 21 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” 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 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. 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 base 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 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 Budget Office 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. 22 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” 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, 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.Public Hearing/Budget Adoption A public hearing on the proposed budget and two public hearings on the tax rate are held in August and 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. 6.Compilation of Adopted Budget/Budget Maintenance An 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 Budget Office 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. Finally, program goals, objectives, and measures are evaluated during budget development 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 normally includes water, wastewater, sewer and electric services. However, this budget includes only the first. The specific funds which make up the Governmental Fund type are: General Fund, Trophy Club Park Fund, Hotel & Motel Fund, Capital Projects Fund, Interest & Sinking 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 23 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” 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: Hotel & Motel Fund, Capital Projects Fund, Grant Fund and Public Improvement District 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. 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, 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, Beck Park, Lakeview Soccer Fields and Medians & Common Areas. 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 (1 st) day of each October and end on the last (30th) day of September of each calendar year. Such fiscal year shall also constitute the budget and accounting year” (Charter Section 9.01). II. BUDGET ADMINISTRATION AND DEVELOPMENT A. Submission.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) 24 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” B. Public Hearing on Budget.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 Sate law. C. Truth in Taxation.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 D. Adoption.The Council, by majority vote, shall adopt the budget by ordinance not later than the 30th 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. E. Public Records.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. F. Balanced Budget Required.The Town of Trophy Club will develop balanced budgets in which current resources (current revenues plus fund balance) will equal or exceed current expenditures. G. Funding of Current Expenditures with Current Revenues. 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. III. REVENUE POLICES A. Revenue Goal.The Town will attempt to maintain a diversified and stable revenue stream to shelter it from short-run fluctuations in any one revenue source. B. Development of Revenue Projection. 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. 25 BudgetinBriefBudgetinBrief26 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” TOWN OF TROPHY CLUB GOVERNMENT STRUCTURE Trophy Club Residents Town Council Town ManagerTown Attorney Town Secretary 27 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” TOWN OF TROPHY CLUB ORGANIZATION STRUCTURE Town Manager Assistant Town Manager Director of Finance Human Resources Manager IT Director Network Support Specialist Human Resources Coordinator Permit Official Streets Superintendent Director of Parks & Recreation Police Chief Fire Chief Streets Crew Leader Street Maintenance Worker I (2) Street Maintenance Worker II (1) Parks SupervisorRecreation Supervisor Aquatics/Outdoor Coordinator Planning & Zoning Manager Chief Financial Analyst Senior Accountant Budget/Financial Analyst Parks Crew Leader Landscape Maintenance Worker (4) Irrigation Technician Police Sergeant- CID Police Commander- Operations Administrative Assistant SRO Code Enforcement/ACO Patrol Sergeant Patrol Officer (9) Town Secretary Deputy Town Secretary/RMO Fire Lieutenant (3) Senior Bldg Inspector Financial Analyst Court Clerk Driver/Engineer (3) Firefighter (5) . Town Attorney 28 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services BUDGET REVENUES & EXPENDITURE SUMMARY 2009-2010 EXPENDITURES $12,812,879 Capital Projects Fund, $5,121,590 Economic Development Corporation 4B, $128,273 Hotel Occupancy Tax Fund, $28,770 Economic Development Corporation 4A, $364,471 Street Maintenance Sales Tax Fund, $122,595 Trophy Club Park Fund, $120,596 Interest & Sinking, $911,728 General Fund, $5,762,941 REVENUES $12,944,549 Capital Projects Fund, $5,144,707 Trophy Club Park Fund, $120,801 Economic Development Corporation 4A, $364,471 Economic Development Corporation 4B, $128,273 Hotel Occupancy Tax Fund, $28,770 Storm Drainage Utility Fund, $251,931 Street Maintenance Sales Tax Fund, $122,595 Interest & Sinking Fund, $911,728 General Fund, $5,871,273 "a great place to call home" 29 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services REVENUE & EXPENDITURE SUMMARY BY FUND 2009-2010 2007-08 2008-09 2008-09 2009-10 ACTUAL ADOPTED ESTIMATED ADOPTED General Fund 7,115,245 6,228,625 5,910,443 5,871,273 Interest & Sinking Fund 897,972 960,381 904,918 911,728 Trophy Club Park Fund 76,628 107,463 107,463 120,801 Street Maintenance Sales Tax Fund - - - 122,595 Storm Drainage Utility Fund - - - 251,931 Economic Development Corporation 4A 274,941 261,143 248,190 364,471 Economic Development Corporation 4B 124,343 130,572 124,595 128,273 Hotel Occupancy Tax Fund 25,728 46,680 42,230 28,770 Capital Projects Fund 1,367,952 1,495,317 1,374,796 5,144,707 TOTAL REVENUE $9,882,809 $9,230,181 $8,712,635 $12,944,549 2007-08 2008-09 2008-09 2009-10 ACTUAL ADOPTED ESTIMATED ADOPTED General Fund 6,627,874 6,110,625 5,723,412 5,762,941 Interest & Sinking Fund 907,740 904,918 904,918 911,728 Trophy Club Park Fund 116,295 107,463 107,463 120,596 Street Maintenance Sales Tax Fund ---122,595 Storm Drainage Utility Fund - - - 251,915 Economic Development Corporation 4A 182,410 261,143 167,447 364,471 Economic Development Corporation 4B 82,916 130,572 105,144 128,273 Hotel Occupancy Tax Fund - 46,680 46,680 28,770 Capital Projects Fund 1,698,770 1,774,213 1,374,796 5,121,590 TOTAL EXPENDITURES 9,616,005$9,335,614$8,429,860$12,812,879$ TOTAL REVENUES OVER/UNDER EXPENSES 266,804$(105,433)$282,775$131,670$ "a great place to call home" 30 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FUND BALANCE SUMMARY BY FUND 2009-2010 ACTUAL ESTIMATED ESTIMATED FUND BALANCE REVENUES EXPENDITURES FUNDS 10/1/2008 2008-2009 2008-2009 General Fund 1,830,233 5,910,443 5,723,412 Interest & Sinking Fund 152,253 904,918 904,918 Trophy Club Park Fund (39,997) 107,463 107,463 Street Maintenance Sales Tax Fund* - - - Storm Drainage Utility Fund** - - - Economic Development Corporation 4A 340,445 248,190 167,447 Economic Development Corporation 4B 215,527 124,595 105,144 Hotel Occupancy Tax Fund 25,728 42,230 46,680 Capital Projects Fund - 1,374,796 1,374,796 TOTAL $2,524,189 $8,712,635 $8,429,860 *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 "a great place to call home" 31 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FUND BALANCE SUMMARY BY FUND 2009-2010 ADOPTED ADOPTED PROJECTED PROJECTED BUDGETED BUDGETED ENDING FUND BALANCE REVENUES EXPENDITURES FUND BALANCE 9/30/2009 2009-2010 2009-2010 9/30/2010 2,017,264 5,871,273 5,762,941 2,125,596 152,253 911,728 911,728 152,253 (39,997) 120,801 120,596 (39,792) - * 122,595 122,595 - -**251,931 251,915 16 421,188 364,471 364,471 421,188 234,978 128,273 128,273 234,978 21,278 28,770 28,770 21,278 - 5,144,707 5,121,590 23,117 $2,806,964 $12,944,549 $12,812,879 $2,938,634 "a great place to call home" 32 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services ALL FUNDS REVENUE & EXPENDITURE SUMMARY BY CATEGORY 2009-2010 STREET INTEREST TROPHY CLUB MAINTENANCE GENERAL AND SINKING PARK SALES TAX REVENUES AND OTHER SOURCES Property Taxes 3,232,670 676,066 - - Sales Taxes 490,378 - - 122,595 Franchise Fees 565,680 - - - Building Permits 384,000 - - - Developers Fees 56,500 - - - Trash and Drainage 344,000 - - - EMS and Municipal Court 273,945 - - - Transfers and Other Revenue 327,450 235,662 - - Recreation Programs 196,650 - - - Park Programs - - 120,801 - Storm Drainage Fees - - - - Hotel Occupancy Tax - - - - Bond Proceeds - - - - Prior Years Reserves - - - - REVENUES AND OTHER SOURCES 5,871,273$911,728$120,801$122,595$ EXPENDITURES AND OTHER USES Personnel Services 3,815,648 - 50,855 26,185 Professional and Contractual Services 723,509 -22,901 - Operating Expenses 742,894 - 43,386 96,410 Consumable Supplies 203,648 - 3,454 - Capital Expenses 222,535 - - - Debt Service - 911,728 - - Economic Development Projects - - - - Community Events - - - - Transfers and other Expenditures 54,707 - - - EXPENDITURES AND OTHER USES 5,762,941$ 911,728$ 120,596$ 122,595$ 33 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services ALL FUNDS REVENUE & EXPENDITURE SUMMARY BY CATEGORY 2009-2010 STORM ECONOMIC ECONOMIC HOTEL DRAINAGE DEVELOPMENT DEVELOPMENT OCCUPANCY CAPITAL TOTAL UTILITY 4A 4B TAX PROJECTS ALL FUNDS - - - - - 3,908,736 - 245,189 122,595 - - 980,757 - - - - - 565,680 - - - - - 384,000 - - - - - 56,500 - - - - - 344,000 - - - - - 273,945 - 3,000 2,000 1,575 44,707 614,394 - - - - - 196,650 - - - - - 120,801 126,931 - - - - 126,931 - - - 27,195 - 27,195 - - - - 5,000,000 5,000,000 125,000 116,282 3,678 - 100,000 344,960 251,931$364,471$128,273$28,770$5,144,707$12,944,549$ 20,052 - 28,700 - - 3,941,440 25,500 ----771,910 11,544 58,148 - 2,500 - 954,882 4,983 - - - - 212,085 - 189,836 - - - 5,121,590 5,533,961 - - - - - 911,728 - 23,000 47,645 - - 70,645 - - - 26,270 - 26,270 - 283,323 51,928 - - 389,958 251,915$ 364,471$ 128,273$ 28,770$ 5,121,590$ 12,812,879$ 34 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FULL TIME EQUIVALET (FTE) SUMMARY 2007-08 2008-09 2008-09 2009-10 ACTUAL ADOPTED ESTIMATED PROPOSED GENERAL FUND Administrative Services Manager's Office N/A 3.50 3.50 3.50 Human Resources N/A 0.50 0.50 0.50 Information Services N/A 1.00 1.00 1.00 Legal N/A 1.00 1.00 1.00 Public Safety Services Police N/A 15.50 15.50 15.50 Emergency Medical Services N/A 6.37 6.37 6.31 Streets N/A 6.00 6.00 4.04 Parks N/A 7.50 7.50 7.50 Recreation N/A 2.10 2.10 2.10 Planning and Zoning N/A 1.00 1.00 1.00 Community Development N/A 1.50 1.50 1.50 Financial Services Finance N/A 2.00 2.00 3.00 Municipal Court N/A 1.00 1.00 1.00 Facilities Management N/A N/A N/A N/A TOTAL GENERAL FUND N/A 48.97 48.97 47.95 TROPHY CLUB PARK FUND N/A 1.40 1.40 1.40 STREET MAINTENANCE SALES TAX FUND N/A N/A N/A 0.63 STORM DRAINAGE UTILITY FUND N/A N/A N/A 0.33 TOTAL FULL TIME EQUIVALENTS (FTEs) N/A 50.37 50.37 50.31 "a great place to call home" 35 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND REVENUE & EXPENDITURE SUMMARY 2007-08 2008-09 2008-09 2009-10 REVENUES ACTUAL ADOPTED ESTIMATED ADOPTED Property Taxes 2,639,337 2,920,055 2,977,000 3,232,670 Sales Taxes 595,118 627,858 612,974 490,378 Franchise Fees 499,134 538,092 516,538 565,680 Building Permits 311,115 840,000 390,000 384,000 Developers Fees 336,210 116,500 227,000 56,500 Trash and Drainage 409,554 437,090 450,972 344,000 EMS and Municipal Court 259,200 266,013 249,213 273,945 Transfers and Other Revenue 1,931,059 301,501 302,230 327,450 Recreation Programs 134,518 181,516 184,516 196,650 REVENUES $7,115,245 $6,228,625 $5,910,443 $5,871,273 2007-08 2008-09 2008-09 2009-10 EXPENDITURES ACTUAL ADOPTED ESTIMATED ADOPTED Manager's Office 438,520 536,068 464,269 497,712 Human Resources 28,015 39,219 39,114 45,240 Information Services 180,881 213,707 193,454 200,893 Legal 165,219 149,589 256,832 152,700 Police 1,372,753 1,411,784 1,329,220 1,416,725 Emergency Medical Services 750,685 666,019 599,035 673,145 Streets 448,167 594,655 506,674 399,538 Storm Sewer 128,955 114,340 100,541 - Construction Inspections 90,265 82,455 62,702 - Parks 732,169 777,309 736,946 785,230 Recreation 419,824 455,987 447,157 479,723 Planning & Zoning 125,087 141,188 118,817 129,241 Community Development 489,583 493,906 471,128 504,497 Finance 223,094 256,231 236,558 300,885 Municipal Court 69,286 76,463 68,419 76,135 Facilities Management 94,511 101,705 92,546 101,277 Fire Department 870,860 - - - EXPENDITURES 6,627,874$6,110,625$5,723,412$5,762,941$ TOTAL SURPLUS/(SHORTFALL) 487,371$ 118,000$ 187,031$ 108,332$ 36 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services INTEREST & SINKING FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Property Taxes 587,837 622,735 640,000 673,066 Property Taxes/P & I 4,987 3,000 5,500 3,000 Contribution From PID 131,342 - - - Interest Income 12,731 12,000 2,500 4,000 Prior Year Reserves - 155,462 89,737 - Intergov Trans In (EDC4A, 4B) 161,075 157,184 157,181 161,826 Interfund Trans In (Storm Drainage) - - - 64,836 Interfund Trans In (Capital) - 10,000 10,000 5,000 TOTAL REVENUES 897,972$ 960,381$ 904,918$ 911,728$ EXPENSES Paying Agent Fees 2,816 2,000 2,000 2,000 Bond Interest Expense 457,924 387,918 387,918 369,728 Bond Principal Payment 447,000 515,000 515,000 540,000 TOTAL EXPENSES 907,740$ 904,918$ 904,918$ 911,728$ TOTAL REVENUES OVER(UNDER) EXPENSES (9,768)$ 55,463$ -$ -$ 37 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TROPHY CLUB PARK FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Park Revenues 46,575 107,263 109,000 120,801 Interest Income 53 200 - - Intergov Trans In (EDC/MUD) 30,000 - - - TOTAL REVENUES 76,628$ 107,463$ 110,000$ 120,801$ PERSONNEL SERVICES Salaries & Wages 26,705 41,180 34,839 41,527 Longevity - - - 64 Retirement 2,056 2,129 2,149 2,304 Group Insurance 1,200 - - - Medical Insurance 1,697 1,932 2,161 2,135 Dental Insurance 97 112 111 124 Vision Insurance 28 31 29 24 Life Insurance & Other 110 139 110 298 Social Security Taxes 1,625 2,553 2,160 2,579 Medicare Taxes 380 597 505 603 Unemployment Taxes 144 454 148 95 Worker's Compensation 283 1,076 937 1,032 Pre-Employment Physicals/Testing 60 70 70 70 TOTAL PERSONNEL SERVICES 34,385$ 50,273$ 43,219$ 50,855$ PROFESSIONAL & CONTRACTUAL SERVICES Park Administration 12,000 5,000 10,000 10,000 Police and EMS Services 5,000 5,000 5,000 5,000 Equipment Maintenance - 1,800 1,800 750 Consultants 535 2,500 500 500 Collection Fees - 1,500 - 2,963 Portable Toilets 2,316 2,766 5,000 3,688 TOTAL PROF & CONTRACTUAL SERVICES 19,851$ 18,566$ 22,300$ 22,901$ OPERATING EXPENSES Telephone 558 100 450 450 Communications/Pagers/Mobiles 1,209 2,340 2,300 3,156 Electricity 1,023 3,466 2,500 3,466 Water 1,359 4,000 2,500 4,000 Insurance 5,000 5,000 5,000 5,000 Dues & Memberships - 405 - 405 Schools & Training 68 1,125 1,125 1,125 Travel & Per Diem - 1,452 1,452 1,134 Advertising 3,951 2,000 - 2,000 Miscellaneous Expenses 585 500 500 350 Community Events - 2,800 2,800 3,100 Property Maintenance 13,742 13,000 14,000 19,200 TOTAL OPERATING EXPENSES 27,495$ 36,188$ 32,627$ 43,386$ CONSUMABLE SUPPLIES Fuel & Lube - 806 500 1,366 Uniforms 338 30 100 815 Small Tools 697 - 1,270 - Office Supplies 178 200 200 248 Maintenance Supplies 116 400 300 425 Printing 599 1,000 400 600 TOTAL CONSUMABLE SUPPLIES 1,928$ 2,436$ 2,770$ 3,454$ 38 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TROPHY CLUB PARK FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED CAPITAL EXPENSES Grant Match 32,636 - - - TOTAL CAPITAL EXPENSES 32,636$ -$ -$ -$ TOTAL EXPENDITURES 116,295$ 107,463$ 100,916$ 120,596$ TOTAL REVENUES OVER(UNDER) EXPENSES (39,667)$ -$ 9,084$ 205$ 39 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services STREET MAINTENANCE SALES TAX FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Sales Tax - - - 122,595 TOTAL REVENUES -$ -$ -$ 122,595$ EXPENDITURES PERSONNEL SERVICES Salaries & Wages - - - 17,614 Retirement - - - 2,290 Medical Insurance - - - 3,340 Dental Insurance - - - 194 Vision Insurance - - - 37 Life Insurance & Other - - - 126 Social Security Taxes - - - 1,092 Medicare Taxes - - - 255 Unemployment Taxes - - - 42 Workman's Compensation - - - 1,195 TOTAL PERSONNEL SERVICES -$ -$ -$ 26,185$ OPERATING EXPENSES Street Repairs - - - 96,410 TOTAL OPERATING EXPENSES -$ -$ -$ 96,410$ TOTAL EXPENDITURES -$ -$ -$ 122,595$ TOTAL REVENUES OVER EXPENSES -$ -$ -$ -$ 40 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services STORM DRAINAGE UTILITY FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Storm Drainage Fee Revenue - - - 126,931 Prior Year Reserves - - - 125,000 TOTAL REVENUES -$ -$ -$ 251,931$ EXPENDITURES PERSONNEL SERVICES Salaries & Wages - - - 14,626 Longevity - - - 74 Retirement - - - 1,911 Medical Insurance - - - 1,761 Dental Insurance - - - 102 Vision Insurance - - - 20 Life Insurance & Other - - - 105 Social Security Taxes - - - 911 Medicare Taxes - - - 213 Unemployment Taxes - - - 22 Workman's Compensation - - - 307 TOTAL PERSONNEL SERVICES -$ -$ -$ 20,052$ PROFESSIONAL & CONTRACTUAL SERVICES Engineering - - - 4,000 Independent Labor - - - 4,000 Maintenance & Repair - - - 2,000 Equipment Maintenance - - - 5,500 Trash Removal/Recycling - - - 10,000 TOTAL PROF & CONTRACTUAL SERVICES -$ -$ -$ 25,500$ OPERATING EXPENSES Dues & Memberships - - - 2,344 Street Sweeping - - - 9,000 Miscellaneous Expenses - - - 200 TOTAL OPERATING EXPENSES -$ -$ -$ 11,544$ CONSUMABLE SUPPLIES Fuel & Lube - - - 4,725 Printing - - - 258 TOTAL CONSUMABLE SUPPLIES -$-$4,983$ CAPITAL EXPENSES Master Drainage Study - - - 125,000 Debt Service - - - 64,836 TOTAL CAPITAL EXPENSES -$ -$ -$ 189,836$ TOTAL EXPENDITURES -$ -$ -$ 251,915$ TOTAL REVENUES OVER EXPENSES -$ -$ -$ 16$ 41 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services ECONOMIC DEVELOPMENT CORPORATION 4A FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Sales Tax - General 238,048 251,143 245,190 245,189 Interest Income 9,893 10,000 3,000 3,000 Reserves - - 116,282 TOTAL REVENUES 247,941$ 261,143$ 248,190$ 364,471$ EXPENSES Legal - 300 - - Dues & Memberships - - - 140 Meetings - - - 200 Schools & Training - 750 - 879 Travel & Per Diem - - - 1,629 Miscellaneous Expenses 24 100 - 100 Property Maintenance - - - 55,000 EDC Projects - 87,611 16,770 23,000 Interfund Trans Out (GF I&S) 161,075 130,821 130,821 207,323 Large Project Reserves 11,311 26,361 4,856 - Office Supplies - 200 - 200 Capital Expenses 10,000 15,000 15,000 76,000 TOTAL EXPENSES 182,410$ 261,143$ 167,447$ 364,471$ TOTAL REVENUES OVER EXPENSES 65,531$ -$ 80,743$ -$ 42 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services ECONOMIC DEVELOPMENT CORPORATION 4B FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Sales Tax - General 119,024 125,572 122,595 $122,595 Interest Income 5,319 5,000 2,000 $2,000 Reserves - - 3,678 TOTAL REVENUES 124,343$ 130,572$ 124,595$ 128,273$ EXPENSES Publications/Books/Subscriptions 119 100 - - Dues & Memberships 2,650 - 100 300 Schools & Training - 1,400 735 2,300 Travel & Per Diem 654 3,000 1,739 7,850 Advertising 2,232 8,373 7,917 8,150 Miscellaneous Expenses 231 5,000 100 10,100 EDC Projects 32,518 54,571 48,191 37,645 Existing Business Stimulus Project - - - 10,000 Intergov Trans Out (GF I&S) - 26,362 26,362 26,362 Large Project Reserves 33,299 - - - Intergov Trans Out (GF) 11,122 25,566 20,000 25,566 Office Supplies 91 200 - - Printing - 6,000 - - TOTAL EXPENSES 82,916$ 130,572$ 105,144$ 128,273$ TOTAL REVENUES OVER EXPENSES 41,427$ -$ 19,451$ -$ 43 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services HOTEL & MOTEL FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Occupancy Tax 25,705 25,900 25,900 27,195 Interest Income 23 1,500 50 1,575 Prior Year Reserves - 19,280 19,280 - TOTAL REVENUES 25,728$ 46,680$ 45,230$ 28,770$ OPERATING EXPENSES Dues & Memberships - 2,500 2,500 2,500 Community Events - 6,000 6,000 6,600 4th of July Activities - 38,180 38,180 19,670 TOTAL EXPENSES -$ 46,680$ 46,680$ 28,770$ TOTAL REVENUES OVER(UNDER) EXPENSES 25,728$ -$ (1,450)$ -$ 44 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services CAPITAL PROJECTS FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES GASB Replacement 64,221 37,849 37,200 44,707 $474 Harmony Park CO Bond 10,688 67,104 209,041 - $3.26M Street GO Bond 1,293,043 1,390,364 1,128,555 100,000 2010 Park Bond - - - 5,000,000 TOTAL REVENUES 1,367,952$ 1,495,317$ 1,374,796$ 5,144,707$ EXPENSES GASB Replacement 64,221 37,849 37,200 21,590 $474 Harmony Park CO Bond 341,506 346,000 209,041 - $3.26M Street GO Bond 1,293,043 1,390,364 1,128,555 100,000 2010 Park Bond - - - 5,000,000 TOTAL EXPENSES 1,698,770$ 1,774,213$ 1,374,796$ 5,121,590$ TOTAL REVENUES OVER(UNDER) EXPENSES (330,818)$ (278,896)$ -$ 23,117$ 45 46 GeneralFundGeneralFund47 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND REVENUE & EXPENDITURE SUMMARY 2007-08 2008-09 2008-09 2009-10 REVENUES ACTUAL ADOPTED ESTIMATED ADOPTED Property Taxes 2,639,337$ 2,920,055$ 2,977,000$ 3,232,670$ Sales Taxes 595,118 627,858 612,974 490,378 Franchise Fees 499,134 538,092 516,538 565,680 Building Permits 311,115 840,000 390,000 384,000 Developers Fees 336,210 116,500 227,000 56,500 Trash and Drainage 409,554 437,090 450,972 344,000 EMS and Municipal Court 259,200 266,013 249,213 273,945 Transfers and Other Revenue 1,931,059 301,501 302,230 327,450 Recreation Programs 134,518 181,516 184,516 196,650 REVENUES $7,115,245 $6,228,625 $5,910,443 $5,871,273 2007-08 2008-09 2008-09 2009-10 EXPENDITURES ACTUAL ADOPTED ESTIMATED ADOPTED Manager's Office 438,520 536,068 464,269 497,712 Human Resources 28,015 39,219 39,114 45,240 Information Services 180,881 213,707 193,454 200,893 Legal 165,219 149,589 256,832 152,700 Police 1,372,753 1,411,784 1,329,220 1,416,725 Emergency Medical Services 750,685 666,019 599,035 673,145 Streets 448,167 594,655 506,674 399,538 Storm Sewer 128,955 114,340 100,541 - Construction Inspections 90,265 82,455 62,702 - Parks 732,169 777,309 736,946 785,230 Recreation 419,824 455,987 447,157 479,723 Planning & Zoning 125,087 141,188 118,817 129,241 Community Development 489,583 493,906 471,128 504,497 Finance 223,094 256,231 236,558 300,885 Municipal Court 69,286 76,463 68,419 76,135 Facilities Management 94,511 101,705 92,546 101,277 Fire Department 870,860 - - - EXPENDITURES 6,627,874$6,110,625$5,723,412$5,762,941$ TOTAL SURPLUS/(SHORTFALL) 487,371$ 118,000$ 187,031$ 108,332$ 48 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND REVENUE SUMMARY 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED TAXES Property Taxes 2,578,409 2,860,291 2,895,000 3,160,670 Property Taxes/Prior Year 23,884 22,882 57,000 47,000 Property Taxes/P & I 23,944 22,882 25,000 25,000 Mixed Beverage Tax 13,100 14,000 14,000 14,700 Sales Tax - General 476,094 502,286 490,379 490,378 Sales Tax - Street Maintenance 119,024 125,572 122,595 - TOTAL TAXES 3,234,455$3,547,913$3,603,974$3,737,748$ FRANCHISE FEES Electric 337,373 376,372 308,140 346,000 Gas - - 49,878 55,800 Telecommunications 57,874 50,000 54,000 63,860 Cable 64,315 70,000 65,000 59,000 Allied Waste 39,572 41,720 39,520 41,020 TOTAL FRANCHISE FEES 499,134$538,092$516,538$565,680$ PERMITS, LICENSES & FEES P & Z Administrative Fees 1,785 1,000 1,150 1,050 Developer Fees 336,210 116,500 227,000 56,500 Building Permits 311,115 840,000 390,000 384,000 Fire Permits/Sprinkler 4,725 7,875 4,000 525 Miscellaneous Permits 27,395 25,300 27,000 29,095 Zoning Fees 1,979 2,100 400 2,100 Platting Fees 7,830 5,000 3,300 5,000 Trash Revenue 296,697 322,750 329,000 344,000 Plumbing Permits 21,799 27,830 18,000 32,005 Storm Drainage 112,857 114,340 121,972 - TOTAL PERMITS, LICENSES & FEES 1,122,391$1,462,695$1,121,822$854,275$ PUBLIC SAFETY & COURT EMS Runs 143,526 155,000 126,000 135,000 Denton/Tarrant Cty Pledge - EMS 9,552 8,213 8,213 9,445 Misc EMS Revenue 30 2,000 - 1,000 Municipal Court Fines/Fees 106,092 100,880 115,000 124,000 Municipal Court Security Fee - - - 4,500 Police Grants - - 27,802 27,802 Insurance Settlements 1,820 - 932 1,000 Animal Registration/Donations 1,924 3,000 5,000 5,300 NISD Contribution 45,000 20,750 21,024 21,007 Misc Police Revenue 823 1,500 1,000 1,500 Denton/Tarrant Cty Pledge - Fire 13,750 - - - Intergov Trans In (MUD1 Fire) 515,293 - - - Intergov Trans In (MUD2 Fire) 387,060 - - - Intergov Trans In (Other) 50,296 - - - Misc Fire Revenue 1,000 - - - TOTAL PUBLIC SAFETY & COURT 1,276,166$291,343$304,971$330,554$ PARK & POOL Interfund Trans In (TC Park) 18,420 15,000 15,000 15,000 Athletic Programs 1,975 - - 4,500 Recreation Programs 7,036 5,000 5,000 5,530 Recreation Rentals 6,605 4,500 7,000 4,725 Day Camp Programs 36,246 71,300 71,300 75,500 Aquatic Programs 44,755 42,966 42,966 41,195 Pool Concessions 10,074 14,700 13,000 15,435 Pool Entry Fees 4,997 1,800 4,000 4,390 Pool Rentals 4,410 7,500 7,500 7,875 Swim Team Programs - 18,750 18,750 22,500 TOTAL PARK & POOL 134,518$181,516$184,516$196,650$ "a great place to call home" 49 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND REVENUE SUMMARY 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED MISCELLANEOUS INCOME Contribution From PID 390,035 - - - Capital Lease Proceeds 38 - - - Loan Proceeds 256,836 17,500 11,656 - Interest Income 66,805 67,959 35,000 40,000 Nextel Tower Revenue 30,000 30,000 30,000 30,000 Auction Sales - - - 12,000 Vending Revenue 18 1,700 1,700 1,700 GASB Reserves 10,000 - - - Beautification Revenues 6,379 - - - Community Events Revenue 16,886 17,000 17,000 17,000 Intergov Trans In (EDC/MUD) 46,188 29,907 35,566 35,566 Intergov Trans In (Parks/Pool) (21,884) - - - Miscellaneous Income 27,370 25,000 30,000 32,100 Records Management Revenue 446 1,000 700 1,000 Gas Well Revenues 18,976 16,000 16,000 16,000 CIA Lien Revenues 487 1,000 1,000 1,000 TOTAL MISCELLANEOUS INCOME 848,581$207,066$178,622$186,366$ TOTAL REVENUES 7,115,245$6,228,625$5,910,443$5,871,273$ "a great place to call home" 50 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND EXPENDITURE SUMMARY 2007-08 2008-09 2008-09 2009-10 ACTUAL ADOPTED ESTIMATE ADOPTED Administrative Services Manager's Office 438,520 536,068 464,269 497,712 Human Resources 28,015 39,219 39,114 45,240 Information Services 180,881 213,707 193,454 200,893 Legal 165,219 149,589 256,832 152,700 Public Safety Services Police 1,372,753 1,411,784 1,329,220 1,416,725 Fire Department 870,860 - - - Emergency Medical Services 750,685 666,019 599,035 673,145 Streets Street Maintenance 448,167 594,655 506,674 399,538 Storm Sewer 128,955 114,340 100,541 - Construction Inspections 90,265 82,455 62,702 - Parks 732,169 777,309 736,946 785,230 Recreation 419,824 455,987 447,157 479,723 Planning & Zoning 125,087 141,188 118,817 129,241 Community Development 489,583 493,906 471,128 504,497 Financial Services Finance 223,094 256,231 236,558 300,885 Municipal Court 69,286 76,463 68,419 76,135 Facilities Management 94,511 101,705 92,546 101,277 EXPENDITURES 6,627,874$ 6,110,625$ 5,723,412$ 5,762,941$ 51 52 AdministrativeServicesAdministrativeServices53 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” 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. Departmental Goal The Manager’s Office Department facilitates the success of the Town through customer service, communication, coordination and collaboration, and fiscal integrity. The Manager’s Office staff combines the efficient and effective use of knowledge and problem solving to administer policy in a manner that is consistent, reliable and accurate. The Manager’s Office provides customer service through anticipating customer expectation, leadership and direction to the organization. Fiscal Year 2008- 2009 Accomplishments Completed the programs and services assigned by the Town Council as outlined by the FY08-09 Budget. Continued a proactive communication process, utilizing the newsletter, list-serve, website, marquees and Citizen Relationship Management System (CRMs). Ensured that appropriate training was provided to staff and professional residents on boards and commissions. Reviewed and reconfigured the workforce and working environment to maximize efficiency and improve workflow for all employees, volunteers, boards, commissions and advisory groups. Worked with elected officials, fellow staff members and residents to ensure orderly and timely development of remaining land within the Town. Worked with the Municipal Utility Districts (MUD), Town Council, and consultant to develop and produce a financial analysis for Town/MUD consolidation scenarios. Completed approximately 60% of the Bobcat Blvd. paving project. Conducted one Council Planning and Visioning retreat. Conducted a Joint Election in May. Completed digitization of Town Ordinances, Resolutions, Proclamations and Minutes. Completed Phase II of the Master Improvements Project. Reviewed RFQ submittals and contracted with an engineering firm to complete the design and construction engineering phases for the Safe Routes to School Program. Developed long-term Capital Improvement Plan. Redesigned the Town of Trophy Club’s website 54 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” GENERAL FUND MANAGER’S OFFICE (continued) Fiscal Year 2009- 2010 Departmental Objectives Continue development, review, and construction of Public Improvement District (PID) authorized projects. Continue focus on evaluating and attracting new economic development growth and funding options to the Town. Continue oversight and management of the Bobcat Boulevard construction project that involves four public entities and a private developer. Continue discussions with the Army Corps of Engineers to develop and finalize an Indian Creek Connection plan. Develop in conjunction with the Town Council, a long term strategic plan and Town goals. Continue to pursue funding and partnership opportunities with Denton and Tarrant Counties for construction projects. Develop Economic Development Strategic Plan utilizing EDC-4B Board Members. Develop Long Term Capital Improvement Plan. Update the Records Policy Manual and provide staff training. Research and implement a more comprehensive Agenda Management System and provide staff training. Begin an extensive process of developing a record control schedule for all Town Departments and conduct an inventory of said records. Continue digitization of all Town records. Create an Economic Development Stimulus Plan. Implement all Budget Enhancements as dictated by Charter Revisions. Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Produce weekly update for the Town Council N/A 52 33 52 Number of Open Records Requests Processed N/A 72 N/A 72 Number of Elections Conducted N/A 2 N/A 2 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Completion of program and services adopted or amended in Budget N/A N/A 100% 100% Town documents uploaded to records management software within 3 days of approval N/A N/A 95% 100% Post approved minutes of all Town Boards and Commissions to the Town’s website N/A N/A 100% 100% Achieve and maintain a 90% approval rating from Annual Citizen Survey N/A N/A N/A 90% Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 3.50 3.50 3.50 55 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services MANAGER'S OFFICE ADOPTED EXPENDITURES OPERATING EXPENSES 8% PROFESSIONAL & CONTRACTUAL SERVICES 8% PERSONNEL SERVICES 84% "a great place to call home" 56 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND MANAGER'S OFFICE 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 282,589 292,630 303,534 311,343 Salaries Adjustments - 73,657 - - Overtime 1,022 500 195 500 Longevity 466 778 778 1,491 Retirement 35,456 37,479 37,819 42,060 Medical Insurance 15,402 18,191 18,319 17,863 Dental Insurance 909 1,069 1,066 1,084 Vision Insurance 245 284 266 209 Life Insurance & Other 3,633 1,772 1,560 1,670 Social Security Taxes 16,592 18,633 19,521 18,838 Medicare Taxes 4,144 4,358 4,565 4,700 Unemployment Taxes 377 1,134 300 270 Worker's Compensation 218 838 730 856 Auto Allowance 10,075 10,800 10,350 10,800 Pre-Employment Physicals/Testing 35 - 48 120 Employee Relations 460 838 659 838 TOTAL PERSONNEL SERVICES $ 371,623 $ 462,961 $ 399,710 $ 412,642 PROFESSIONAL & CONTRACTUAL SERVICES Independent Labor 1,405 1,958 1,600 1,440 Records Management 953 1,020 954 1,020 Equipment Maintenance 277 - - - Professional Outside Services 6,375 4,324 7,335 33,324 Mayor/Council Expenses 4,802 5,273 6,000 6,171 TOTAL PROF & CONTRACTUAL SERVICES $ 13,812 $ 12,575 $ 15,889 $ 41,955 OPERATING EXPENSES Telephone 371 803 225 803 Communications/Pagers/Mobiles 2,337 2,700 2,700 3,790 Postage 1,211 1,071 1,000 1,071 Service Charges & Fees 10 - - - Newsletter/Year In Review 17,974 20,922 9,508 - Publications/Books/Subscriptions 438 154 80 254 Dues & Memberships 12,185 11,056 12,600 12,426 Meetings 1,949 1,761 850 1,396 Schools & Training 2,468 1,815 1,815 2,380 Travel & Per Diem 4,691 2,915 2,800 3,825 Elections 3,519 12,325 12,325 10,660 Advertising 2,093 3,800 3,200 3,800 Miscellaneous Expenses 198 - 2 - Meals on Wheels - - 34 1,200 TOTAL OPERATING EXPENSES $ 49,444 $ 59,322 $ 47,139 $ 41,605 CONSUMABLE SUPPLIES Office Supplies 1,956 695 1,195 850 Maintenance Supplies 20 - - - Printing 1,665 515 336 660 TOTAL CONSUMABLE SUPPLIES $ 3,641 $ 1,210 $ 1,531 $ 1,510 TOTAL EXPENDITURES $ 438,520 $ 536,068 $ 464,269 $ 497,712 “a great place to call home”57 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” 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. Departmental Goal The Human Resources Department strives to protect the Town’s physical, financial and human assets from damage, loss, or injury through: effective risk management; acquisition and retention of qualified individuals through a competitive compensation and benefits package; enhancing employee productivity through workforce training development; implementing processes, procedures, and programs that ensure equal opportunity employment and legal compliance and enhance diversity in the workplace; and developing, updating and administering competitive, responsive and cost-effective health, life and long/short-term disability programs. Fiscal Year 2008-2009 Accomplishments Ensured that the best-qualified and capable applicants were interviewed and hired when filling vacant positions. Ensured that employee benefits (group health insurance, dental insurance, retirement system, cafeteria plan, etc.) were competitive with local municipalities, while providing maximum benefit per dollar expended by the citizens. Implemented and completed personnel policies employee training. Implemented an internal monthly HR newsletter. Updated the Human Resources intranet page. Completed the 2008 Wage and Salary Survey using Texas Municipal League (TML) data. Developed an Employee Action Committee. Negotiated a minimum increase in health insurance costs. Fiscal Year 2009- 2010 Departmental Objectives Inspire and encourage a high level of employee morale through recognition, effective communication and delivering constant feedback. Update pay plan to market to address turnover and become more competitive. Enhance risk management program related to high number of worker’s compensation and general liability claims. Develop a Wellness Program for staff with the long-term goal of reducing overall costs associated with health premiums. Provide a health fair for employees and their families. Review and update the Town’s Personnel Policy Manual. Through Employee Action Committee, enhance employee relations between coworkers by providing opportunities to learn and grow together in events such as monthly social gatherings in recognition of employees’ anniversaries and birthdays. 58 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” GENERAL FUND HUMAN RESOURCES (continued) Workload Measures 2007-2008 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Number of applications processed (not including seasonal) N/A 350 136 243 FMLA requests processed N/A 10 9 10 Workers’ compensation claims processed N/A 5 15 10 Productivity Measures 2007-2008 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Benefit issues identified and resolved within 10 working days N/A 95% 95% 100% Percentage of worker’s compensation filed within legal requirements N/A 90% 100% 100% Maintain 90% employee retention (not including seasonal) N/A 100% 100% 100% Staff 2007-2008 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 0.5 0.5 0.5  59 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services HUMAN RESOURCES ADOPTED EXPENDITURES CONSUMABLE SUPPLIES 1% OPERATING EXPENSES 7% PERSONNEL SERVICES 92% "a great place to call home" 60 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND HUMAN RESOURCES 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 16,902 23,807 25,023 25,698 Longevity - 68 68 98 Retirement 2,081 2,937 2,965 3,353 Medical Insurance 1,599 2,416 2,554 2,669 Dental Insurance 129 195 149 155 Vision Insurance 26 38 38 30 Life Insurance & Other 918 2,950 143 184 Social Security Taxes 1,029 1,470 1,590 1,599 Medicare Taxes 241 344 371 374 Unemployment Taxes 45 162 40 34 Worker's Compensation 29 66 45 68 Employee Relations 556 1,300 1,352 1,625 Tuition Reimbursement - - - 1,500 Employee Assistance Program - - 1,548 3,048 Flexible Benefits Admin Fee - - 1,300 1,300 TOTAL PERSONNEL SERVICES $ 23,555 $ 35,753 $ 37,186 $ 41,735 OPERATING EXPENSES Telephone 3 25 10 26 Communications/Pagers/Mobiles 289 210 210 210 Postage 268 100 50 103 Publications/Books/Subscriptions 211 440 440 440 Dues & Memberships 438 475 475 499 Meetings 11 130 50 130 Schools & Training 611 850 260 539 Travel & Per Diem 219 76 50 76 Physicals/Testing 1,155 650 133 960 Furniture/Equipment < $5000 909 - - - TOTAL OPERATING EXPENSES $ 4,114 $ 2,956 $ 1,678 $ 2,983 CONSUMABLE SUPPLIES Office Supplies 332 400 250 412 Printing 14 110 - 110 TOTAL CONSUMABLE SUPPLIES $ 346 $ 510 $ 250 $ 522 TOTAL EXPENDITURES $ 28,015 $ 39,219 $ 39,114 $ 45,240 61 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” GENERAL FUND INFORMATION SERVICES Mission To increase the productivity of Trophy Club services by developing and maintaining a technological and information support system for the Town of Trophy Club and the Trophy Club Municipal Utility Districts . Departmental Goal The Information Services (IS) Department is committed to providing technological resources and support that enable Town employees to more efficiently and effectively utilize technology to better serve the Trophy Club community. Fiscal Year 2008-2009 Accomplishments Provided ongoing software training for Town and Municipal Utility District (MUD) staff to improve job performance and increase efficiency. Worked with individual departments to find ways to utilize technology to streamline process and increase efficiency. Specific tracking of issues and resolutions with a built-in knowledge base. Designed and implemented Police video retention server and network. Replaced and updated 18 computers, 2 servers, 2 printers. Upgraded court software to windows platform for more integrated features. Upgraded to a new automated paperless agenda system for increased efficiencies. Designed and implemented video web streaming solution for our Council/MUD meetings. Fiscal Year 2009- 2010 Departmental Objectives Plan for hardware and software upgrades required to keep up with staff needs and office locations. Stay informed of current security threats and provide for the most secure network possible with the resources available. E-Government: Continue to develop the website and work with departments to enable citizens to access additional information online for as many services as feasible. Continue to examine emerging technology that can increase productivity and utilize it as feasible. Monitor telephone and cellular expenses frequently to ensure that we are getting the best value. Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Applications supported N/A 136 171 171 Devices/Servers supported N/A 269 264 264 Work order requests N/A 480 1030 850 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Scheduled server uptime N/A 90% 99% 99% Scheduled web services uptime N/A 95% 99% 99% Work orders resolved within Helpdesk predefined timeframe categories N/A 90% 88% 90% Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 1.00 1.00 1.00 62 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services INFORMATION SYSTEMS ADOPTED EXPENDITURES CONSUMABLE SUPPLIES 7% PERSONNEL SERVICES 38% PROFESSIONAL & CONTRACTUAL SERVICES 22% OPERATING EXPENSES 7% CAPITAL EXPENSES 26% 63 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND INFORMATION SYSTEMS 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 55,073 57,728 57,887 58,883 Longevity 125 233 233 278 Retirement 6,739 7,129 7,194 7,691 Medical Insurance 4,230 4,831 4,836 4,928 Dental Insurance 248 279 277 310 Vision Insurance 69 76 72 60 Life Insurance & Other 195 424 337 384 Social Security Taxes 3,354 3,594 3,603 3,668 Medicare Taxes 785 840 843 858 Unemployment Taxes 100 324 77 68 Workman's Compensation 106 159 138 156 Pre-Employment Physicals/Testing 35 - - - TOTAL PERSONNEL SERVICES 71,059$ 75,617$ 75,497$ 77,284$ PROFESSIONAL & CONTRACTUAL SERVICES Software & Support 48,636 44,747 35,547 42,240 Independent Labor 702 1,464 750 1,464 TOTAL PROF & CONTRACTUAL SERVICES 49,338$ 46,211$ 36,297$ 43,704$ OPERATING EXPENSES Telephone 9,832 16,560 10,400 8,400 Communications/Pagers/Mobiles 718 996 996 1,081 Postage 29 75 22 55 Service Charges & Fees 2 - - - Publications/Books/Subscripts 20 63 7 - Dues & Memberships 144 177 112 212 Meetings - 50 11 - Schools & Training 1,272 1,787 1,074 1,449 Travel & Per Diem 961 1,463 65 832 Advertising 223 - - - Security 1,643 1,847 1,503 1,350 Furniture/Equipment < $5000 967 - - - TOTAL OPERATING EXPENSES 15,811$ 23,018$ 14,190$ 13,379$ CONSUMABLE SUPPLIES Hardware 23,589 9,607 8,500 5,611 Office Supplies 302 300 150 175 Printer Supplies & Maintenance 14,131 7,313 7,313 9,199 Printing 24 100 - - TOTAL CONSUMABLE SUPPLIES 38,046$ 17,320$ 15,963$ 14,985$ CAPITAL EXPENSES Copier Lease Installments 6,627 6,834 6,800 6,834 GASB34/Reserve For Replacement - 44,707 44,707 44,707 TOTAL CAPITAL EXPENSES 6,627$51,541$ 51,507$ 51,541$ TOTAL EXPENDITURES 180,881$ 213,707$ 193,454$ 200,893$ 64 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” 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. Departmental Goal The Legal Department seeks to provide efficient and effective legal representation in business and litigation- related activities involving the Town; meet court-imposed deadlines; minimize the Town’s legal liability; and provide legally viable options that enable the Town to accomplish its goals. Fiscal Year 2008-2009 Accomplishments Minimized costs of outside legal counsel by researching and preparing documents to assist outside legal counsel during litigation and by utilizing outside legal counsel in a consulting capacity for specialized services. Fiscal Year 2009- 2010 Departmental Objectives Provide legal representation for and advice to Town Council, staff, and Town appointed boards and commissions. Prepare and/or review ordinances, resolutions, and contracts for Town Council consideration. Provide legal advice on programs, procedures, projects and services provided by the Town. Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Ordinances/Resolutions/documents reviewed/prepared N/A 100 155 100 Agendas reviewed N/A 35 36 35 Requests for general legal research/advice/meetings attended N/A 300 726 350 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Percentage of trials successfully prosecuted N/A 95% 95% 95% Requests for legal services processed within provided deadline N/A 95% 95% 95% Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 1.00 1.00 1.00 65 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services LEGAL ADOPTED EXPENDITURES OPERATING EXPENSES 8% PROFESSIONAL & CONTRACTUAL SERVICES 7% PERSONNEL SERVICES 85% 66 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND LEGAL 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 101,951 105,361 105,651 107,469 Retirement 12,477 12,959 13,076 13,971 Life Insurance & Other - 591 - 532 Social Security Taxes 6,267 6,532 6,550 6,663 Medicare Taxes 1,466 1,528 1,532 1,558 Unemployment Taxes 99 324 77 68 Worker's Compensation 186 290 252 284 TOTAL PERSONNEL SERVICES 122,446$ 127,585$ 127,138$ 130,545$ PROFESSIONAL & CONTRACTUAL SERVICES Professional Outside Services 34,216 10,000 10,000 10,000 Outside Legal Services - - 107,500 - TOTAL PROF & CONTRACTUAL SERVICES 34,216$ 10,000$ 117,500$ 10,000$ OPERATING EXPENSES Telephone 61 100 50 90 Communications/Pagers/Mobiles 722 996 996 996 Publications/Books/Subscripts 6,058 8,200 8,440 8,440 Dues & Memberships 370 455 455 455 Schools & Training 175 425 425 425 Travel & Per Diem 1,097 1,599 1,599 1,599 Miscellaneous Expenses 1 129 129 50 TOTAL OPERATING EXPENSES 8,484$ 11,904$ 12,094$ 12,055$ CONSUMABLE SUPPLIES Office Supplies 73 100 100 100 TOTAL CONSUMABLE SUPPLIES 73$ 100$ 100$ 100$ TOTAL EXPENDITURES 165,219$ 149,589$ 256,832$ 152,700$ 67 68 PublicSafetyServicesPublicSafetyServices69 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” GENERAL FUND POLICE Mission 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. Departmental Goal The Police Department is committed to providing the highest level of police service through public education, emergency response and enforcement activity. By utilizing dedicated and highly trained personnel, the Police Department can more efficiently protect the lives, property and welfare of our community. Fiscal Year 2008-2009 Accomplishments Recruited and graduated Class of 2009 Law Enforcement Explorer Post 953. Completed a third and fourth Citizen’s Police Academy. Continued work toward becoming a state recognized agency by continuing to update applicable policy and procedures to ensure legal and procedural clarity, structure, and conformity. Continued to promote appropriate law enforcement strategies that serve to keep the level of crime among the lowest in the DFW Metroplex. Conducted two Public Safety programs (fall and spring) to increase public awareness of crime prevention tactics they can use. Planned and coordinated 1st Annual Trophy Club Bike Rodeo. Developed a plan for a “Citizens on Patrol” program for graduates of the Citizens Police Academy to provide those volunteers with means to further participate in the police/community partnership. Worked with the Fire Department to complete the Town Emergency Plan. Completed the needs assessment to replace the police building with a new facility. Applied for a new School Resource Officer grant in anticipation of the new high school. Obtained an extension of the state grant funding of the School Resource Officer. Applied for COP grant funding for four patrol officers. Obtained a grant for a new Regional Mobile Crime Scene Unit. In partnership with Northwest ISD, began development of a mentoring program for at-risk students at Medlin MS. Completed Five Year Plan for Department. Fiscal Year 2009-2010 Departmental Objectives Revise the Citizen’s Police Academy program from two to one class per year. Participate in National Night Out (NNO) Against Crime activities and Neighborhood Watch program. Finalize work toward becoming a state recognized agency. Continue to update applicable policy and procedures to ensure legal and procedural clarity, structure and conformity. Continue to promote appropriate law enforcement strategies that serve to keep the level of crime among the lowest in the DFW Metroplex. Revise Public Safety Fair programs from two programs to one, in partnership with the Fire Department. Enhance and improve the Citizens on Patrol program through citizen participation/donations. Continue planning for a “phasing in” of new police positions to provide adequate law enforcement for a new high school and residential development if grant funding is approved. Enhance the mentoring program at Medlin MS through volunteer efforts. Revise the Five Year Plan to meet budgetary expectations. 70 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” GENERAL FUND POLICE (continued) Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Calls for service 16730 21621 17512 21000 Total Dispatched Calls 2961 3201 3436 3550 Number of index crimes (including Misdemeanor Assaults)110 92 93 90 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Index crimes cleared by suspect arrest 27.9% 29% 32.3% 40% Average response time (min/call) 2.15 1.07 1.82 1.25 Time on call (min/call) 21.93 20 24.22 26 Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 15.50 15.50 15.50 71 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services POLICE ADOPTED EXPENDITURES CAPITAL EXPENSES 7%OPERATING EXPENSES 4% PROFESSIONAL & CONTRACTUAL SERVICES 3% PERSONNEL SERVICES 81% CONSUMABLE SUPPLIES 5% 72 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND POLICE 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 724,522 776,054 770,651 782,987 Overtime 43,732 47,922 29,806 42,979 DPS Holiday Pay 14,384 15,389 15,461 15,496 Longevity 5,388 5,303 5,468 6,837 Certification 6,100 7,200 5,871 10,500 Retirement 96,681 104,697 102,296 111,722 Medical Insurance 65,503 76,450 76,367 84,552 Dental Insurance 4,677 5,419 5,696 6,148 Vision Insurance 1,087 1,239 1,172 1,051 Life Insurance & Other 4,649 5,764 4,900 5,196 Social Security Taxes 45,537 50,468 50,331 50,273 Medicare Taxes 10,650 11,803 11,771 11,757 Unemployment Taxes 1,616 4,860 1,133 1,081 Workman's Compensation 16,448 24,189 21,060 22,311 Clothing Allowance 400 1,800 1,800 1,200 Pre-Employment Physicals/Testing 1,704 2,430 116 - TOTAL PERSONNEL SERVICES 1,043,078$ 1,140,987$ 1,103,899$ 1,154,090 PROFESSIONAL & CONTRACTUAL SERVICES Abatements 515 1,200 - - TCIC Access 1,874 2,016 2,016 2,016 Independent Labor 4,550 7,200 4,700 7,200 Vehicle Maintenance 16,552 15,130 15,130 15,130 Equipment Maintenance 4,363 3,000 1,500 1,500 Building Maintenance 5,420 6,500 5,000 10,000 Cleaning Services 3,577 7,920 6,720 6,720 Professional Outside Services 10,000 - 1,248 - TOTAL PROF & CONTRACTUAL SERVICES 46,851$ 42,966$ 36,314$ 42,566$ OPERATING EXPENSES Telephone 169 300 155 300 Communications/Pagers/Mobiles 6,559 7,968 7,968 6,876 Electricity 23,749 20,259 20,200 22,285 Water 1,032 1,622 1,622 1,671 Postage 1,018 1,000 1,300 1,020 Publications/Books/Subscripts 623 450 - 1,000 Dues & Memberships 1,394 1,715 1,365 1,715 Meetings 484 625 327 - Schools & Training 3,648 4,500 2,972 4,500 Emergency Management 1,000 1,000 1,000 1,000 Travel & Per Diem 2,843 4,800 2,079 4,800 Advertising - 250 - 200 Programs & Special Projects 5,159 5,900 3,300 1,000 Animal Control 1,034 2,000 1,200 1,000 Code Enforcement - 450 300 350 Investigative Materials & Supp 2,759 3,500 1,200 1,500 Miscellaneous Expenses 859 1,500 450 1,000 Furniture/Equipment < $5000 440 - - - TOTAL OPERATING EXPENSES 52,770$ 57,839$ 45,438$ 50,217$ 73 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND POLICE 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED CONSUMABLE SUPPLIES Fuel & Lube 43,405 52,866 35,500 40,712 Uniforms 9,556 6,600 5,300 5,000 Protective Clothing 1,845 8,430 6,622 5,000 Qualifications 1,082 2,500 1,275 2,000 Small Equipment 9,688 2,500 650 11,000 Office Supplies 3,728 3,750 2,400 3,863 Maintenance Supplies 1,310 2,112 1,800 2,000 Printing - 800 274 800 Camera Supplies & Processing 14 800 120 - TOTAL CONSUMABLE SUPPLIES 70,628$ 80,358$ 53,941$ 70,375$ CAPITAL EXPENSES Grant Match 25,264 41,500 41,500 42,000 Vehicles 78,257 22,122 22,122 40,571 Video Equipment 44,471 17,565 17,565 16,906 Police Records Management System 11,434 8,447 8,441 - TOTAL CAPITAL EXPENSES 159,426$ 89,634$ 89,628$ 99,477$ TOTAL EXPENDITURES 1,372,753$ 1,411,784$ 1,329,220$ 1,416,725$ 74 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services EMERGENCY MEDICAL SERVICES ADOPTED EXPENSES CAPITAL EXPENSES 9% OPERATING EXPENSES 1% CONSUMABLE SUPPLIES 4% PROFESSIONAL & CONTRACTUAL SERVICES 4% PERSONNEL SERVICES 82% 75 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND EMERGENCY MEDICAL SERVICES 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 329,069 348,779 336,122 357,660 Overtime 35,005 38,718 28,713 38,718 DPS Holiday Pay 7,795 10,365 10,034 10,676 Longevity 1,713 2,118 2,118 2,708 Certification 2,127 3,234 1,764 4,863 Retirement 44,539 48,905 42,031 53,901 Medical Insurance 33,121 38,375 38,612 38,325 Dental Insurance 2,062 2,413 2,430 2,743 Vision Insurance 492 564 524 438 Life Insurance & Other 1,985 2,596 852 2,394 Social Security Taxes 21,199 23,453 22,860 24,226 Medicare Taxes 4,958 5,485 5,346 5,666 Unemployment Taxes 778 2,223 502 463 Workman's Compensation 7,213 9,425 8,206 8,871 Pre-Employment Physicals/Testing 442 675 225 675 TOTAL PERSONNEL SERVICES 492,498$ 537,328$ 500,339$ 552,327$ PROFESSIONAL & CONTRACTUAL SERVICES Vehicle Maintenance 3,840 3,445 1,000 3,789 Equipment Maintenance 2,896 3,000 2,000 2,000 Collection Fees 18,565 21,700 17,500 18,900 Hazmat Disposal 99 250 250 250 TOTAL PROF & CONTRACTUAL SERVICES 25,400$ 28,395$ 20,750$ 24,939 OPERATING EXPENSES Telephone 31 100 75 75 Communications/Pagers/Mobiles 1,205 1,476 2,410 2,477 Postage 81 65 50 65 Inspection Fees 863 - - 870 Publications/Books/Subscripts 97 420 200 200 Dues & Memberships 256 574 574 574 Meetings 77 - 132 132 Schools & Training 1,145 1,350 1,000 1,350 Travel & Per Diem 1,044 1,400 50 1,202 Flags & Repair 2,163 1,780 2,150 1,869 Miscellaneous Expenses 28 100 50 1,200 TOTAL OPERATING EXPENSES 6,990$ 7,415$ 6,691$ 10,014$ CONSUMABLE SUPPLIES Fuel & Lube 5,561 9,167 5,000 5,500 Uniforms 2,623 3,770 1,770 3,770 Small Equipment 1,548 3,150 500 2,000 Disposable Supplies 8,641 8,000 2,500 5,000 Medical Control 6,975 7,887 6,774 7,000 Pharmacy 2,520 4,000 2,000 4,000 Oxygen 449 800 400 500 Office Supplies 32 150 150 150 Maintenance Supplies - 200 200 200 Printing - 103 - - TOTAL CONSUMABLE SUPPLIES 28,349$ 37,227$ 19,294$ 28,120$ 76 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND EMERGENCY MEDICAL SERVICES 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED CAPITAL EXPENSES Vehicles - 21,500 15,963 6,383 Vehicle Equipment - - 1,844 - M682 Ambulance/Equipment 20,731 - - 18,400 M681 Ambulance/Equipment 176,717 34,154 34,154 32,962 TOTAL CAPITAL EXPENSES 197,448$ 55,654$ 51,961$ 57,745$ TOTAL EXPENDITURES 750,685$ 666,019$ 599,035$ 673,145$ 77 78 StreetsStreets79 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” GENERAL FUND STREETS Mission To provide a safe, clean, and well-maintained roadway system to the residents of Trophy Club. Departmental Goal The Street Services Department is committed to providing superior customer service and cost- effective and environmentally-safe roadway systems. The Streets Services Department strives to achieve this by performing construction maintenance and inspections in a professional and efficient manner and by remaining responsive to community concerns. Fiscal Year 2008-2009 Accomplishments Increased amount of concrete paving repairs performed by Town employees rather than outside contractors. Developed plans and initiated process to begin construction of street bond program Phase II including Oak Hill, Avenue 20, Brook Hollow Lane, and Brook Hollow Court. Created a street sign inventory. Completed construction of Street Bond Program Phase II. Provided administration and construction inspection for the Bobcat Blvd. project. Provided construction inspections for 7 neighborhoods developed in the Highlands at Trophy Club. Started using cost effective recycled concrete for base material in concrete street repairs. Fiscal Year 2009-2010 Departmental Objectives Continue to increase amount of in-house street repairs. Provide street sweeping service on a regular schedule (twice per year). To maintain or improve service level with a reduced budget. Develop an RFP procedure for a renewable yearly contract to provide materials related to street repairs. Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Street sweeping (curb miles) N/A 26 52 60 Concrete placed/poured (cubic yards) N/A 6 500 550 Striping (linear feet) N/A 56 43,573 43,573 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Respond to resident calls in under 48 hours N/A 100% 100% 100% Ratio of lane miles of street maintained per employee N/A 24.17:1 24.17:1 24.17:1 Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 6.00 6.00 4.04 80 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services STREETS ADOPTED EXPENDITURES OPERATING 79% PERSONNEL 21% 81 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND STREET MAINTENANCE 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 155,771 190,952 191,967 177,712 Overtime 617 4,992 519 3,000 Longevity - 281 281 536 Retirement 19,560 24,136 23,834 23,562 Medical Insurance 16,971 25,125 25,127 23,371 Dental Insurance 845 1,302 1,477 1,543 Vision Insurance 237 357 334 242 Life Insurance & Other 1,033 1,431 1,473 1,175 Social Security Taxes 9,065 11,689 11,951 10,715 Medicare Taxes 2,120 2,734 2,795 2,506 Unemployment Taxes 475 1,513 356 273 Workman's Compensation 20,856 14,548 12,666 12,291 Auto Allowance 3,325 - - - Pre-Employment Physicals/Testing 200 639 - 852 TOTAL PERSONNEL SERVICES 231,075$ 279,699$ 272,780 257,778$ PROFESSIONAL & CONTRACTUAL SERVICES Engineering 21,866 18,900 324 - Vehicle Maintenance 1,022 1,125 946 525 Equipment Maintenance 1,608 1,000 1,911 1,000 TOTAL PROF & CONTRACTUAL SERVICES 24,496$ 21,025$ 3,181 1,525$ OPERATING EXPENSES Telephone 19 50 30 50 Communications/Pagers/Mobiles 2,055 1,836 2,662 2,676 Electricity 90,032 108,038 108,038 108,038 Postage 81 100 15 50 Dues & Memberships 240 428 246 428 Schools & Training 548 1,100 398 458 Travel & Per Diem 428 1,896 494 555 Advertising 840 1,000 - - Street Repairs 64,850 144,500 90,000 - Striping & Signage 15,215 11,000 10,467 10,417 TOTAL OPERATING EXPENSES 174,308$ 269,948$ 212,350 122,672$ CONSUMABLE SUPPLIES Fuel & Lube 7,648 12,584 7,927 7,073 Uniforms 2,489 3,160 1,000 1,890 Safety Equipment 83 - - - Office Supplies 479 650 170 200 TOTAL CONSUMABLE SUPPLIES 10,699$ 16,394$ 9,097 9,163$ CAPITAL EXPENSES Vehicles 7,589 7,589 9,266 8,400 TOTAL CAPITAL EXPENSES 7,589$ 7,589$ 9,266 8,400$ TOTAL EXPENDITURES 448,167$ 594,655$ 506,674 399,538$ 82 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND STREETS: STORM SEWER 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 13,758 14,339 14,379 - Overtime 88 858 93 - Longevity - 54 54 - Retirement 1,695 1,876 1,793 - Medical Insurance 1,490 1,594 1,594 - Dental Insurance 86 92 91 - Vision Insurance 24 25 24 - Life Insurance & Other 89 115 89 - Social Security Taxes 845 946 827 - Medicare Taxes 198 221 193 - Unemployment Taxes 33 107 25 - Workman's Compensation 172 336 293 - TOTAL PERSONNEL SERVICES 18,478$ 20,563$ 19,455$ -$ PROFESSIONAL & CONTRACTUAL SERVICES Engineering 9,462 4,000 11,430 - Independent Labor 8,499 8,500 4,000 - Maintenance & Repair 539 2,000 1,500 - Equipment Maintenance - 5,500 2,000 - Trash Removal/Recycling 11,186 10,000 5,000 - Professional Outside Services - - - - TOTAL PROF & CONTRACTUAL SERVICES 29,686$ 30,000$ 23,930$ -$ OPERATING EXPENSES Dues & Memberships 2,267 2,100 2,344 - Schools & Training - 400 - - Travel & Per Diem - 300 - - Street Sweeping 4,295 7,500 4,000 - Miscellaneous Expenses 90 304 - - TOTAL OPERATING EXPENSES 6,652$ 10,604$ 6,344$ -$ CONSUMABLE SUPPLIES Printing 197 258 - - TOTAL CONSUMABLE SUPPLIES 197$258$-$-$ CAPITAL EXPENSES GASB34/Reserve For Replacement 73,942 52,915 - - Capital Project - Timberidge - - 50,812 TOTAL CAPITAL EXPENSES 73,942$ 52,915$ 50,812$ -$ TOTAL EXPENDITURES 128,955$ 114,340$ 100,541$ -$ 83 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND CONSTRUCTION INSPECTION 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 23,618 51,000 41,748 - Overtime 2,135 5,000 881 - Retirement 3,165 6,888 5,294 - Medical Insurance 2,083 4,831 4,030 - Dental Insurance 120 279 230 - Vision Insurance 33 76 59 - Life Insurance & Other 140 410 282 - Social Security Taxes 1,546 3,472 2,613 - Medicare Taxes 362 812 611 - Unemployment Taxes 99 324 45 - Workman's Compensation - 4,152 3,615 - Pre-Employment Physicals/Testing 80 - - - TOTAL PERSONNEL SERVICES 33,381$ 77,244$ 59,408$ -$ PROFESSIONAL & CONTRACTUAL SERVICES Vehicle Maintenance 707 375 375 - TOTAL PROF & CONTRACTUAL SERVICES 707$ 375$ 375$ -$ OPERATING EXPENSES Communications/Pagers/Mobiles 495 1,140 723 - TOTAL OPERATING EXPENSES 495$ 1,140$ 723$ -$ CONSUMABLE SUPPLIES Fuel & Lube 1,235 3,106 1,606 - Uniforms - 590 590 - Hardware 3,859 - - - TOTAL CONSUMABLE SUPPLIES 5,094$ 3,696$ 2,196$ -$ CAPITAL EXPENSES Vehicles 45,744 - - - Vehicle Equipment 4,844 - - - TOTAL CAPITAL EXPENSES 50,588$ -$ -$ -$ TOTAL EXPENDITURES 90,265$ 82,455$ 62,702$ -$ 84 ParksandRecreationParksandRecreation85 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” 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. Departmental Goal The Parks Department seeks to develop and utilize the Town’s resources in an effective and efficient manner in order to maintain passive and active parkland amenities. Fiscal Year 2008-2009 Accomplishments Developed a maintenance plan to address the future active and passive parkland acquisitions. Worked with citizens and EDC4A to plan for the continued conversion of specific medians to a more efficient xeriscape design. Increased the level of maintenance at Independence Park to address the increased usage. Worked with other departments in removing all storm debris in June. Fiscal Year 2009- 2010 Departmental Objectives Implement a maintenance plan for the amenity lakes and new trail system. Increase the level of maintenance at Harmony Park to adjust for its increase usage. Maintain the new parks and medians located in the Public Improvement Area. Convert Harmony Park to effluent water. Convert additional medians to a xeriscape design for water and resource conservation. Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Medians and common areas maintained N/A 85 85 120 Sports fields maintained N/A 17 17 20 Average weekly irrigation repairs/adjustments/replacements N/A 50 1550 1750 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Construction of additional t-ball fields N/A 3 3 2 Planting of trees for Tree City requirements N/A 50 50 55 Conversion of non-irrigated medians to xeriscape landscaping N/A 5 5 10 Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 7.50 7.50 7.50 86 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services PARKS GENERAL ADOPTED EXPENDITURES CAPITAL EXPENSES 8% OPERATING EXPENSES 5% PROFESSIONAL & CONTRACTUAL SERVICES 3% PERSONNEL SERVICES 79% CONSUMABLE SUPPLIES 5% TOTAL PARKS ADOPTED EXPENDITURES LAKEVIEW SOCCER FIELDS 3% PARKS GENERAL 68% INDEPENDENCE PARK 8% HARMONY PARK 6% MEDIANS & COMMON AREAS 15% 87 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND PARKS: PARKS GENERAL 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 262,497 276,665 279,321 284,749 Overtime 9,369 12,500 8,500 12,500 Longevity 900 1,480 1,710 2,313 Certification - 1,500 1,500 1,500 Retirement 33,493 36,192 37,776 39,411 Medical Insurance 37,821 41,259 41,242 44,373 Dental Insurance 2,507 2,816 2,795 3,131 Vision Insurance 575 635 625 537 Life Insurance & Other 2,171 2,180 1,911 2,000 Social Security Taxes 15,530 17,162 18,174 17,669 Medicare Taxes 3,630 4,014 4,250 4,132 Unemployment Taxes 641 2,430 579 506 Workman's Compensation 12,419 7,687 6,693 7,520 Auto Allowance 2,013 2,100 2,100 2,100 Pre-Employment Physicals/Testing - 430 - 221 TOTAL PERSONNEL SERVICES 383,566$ 409,050$ 407,176$ 422,662$ PROFESSIONAL & CONTRACTUAL SERVICES Independent Labor 453 - - - Vehicle Maintenance 6,160 5,750 5,750 6,750 Equipment Maintenance 8,512 8,000 8,000 7,000 Building Maintenance 3,210 2,750 2,550 2,300 Consultants 200 250 250 250 Portable Toilets - - 124 - TOTAL PROF & CONTRACTUAL SERVICES 18,535$ 16,750$ 16,674$ 16,300$ OPERATING EXPENSES Telephone 35 62 50 62 Communications/Pagers/Mobiles 3,857 4,056 4,056 3,541 Electricity 5,699 2,756 2,000 3,087 Water - 1,500 - 1,500 Postage 113 50 35 50 Publications/Books/Subscripts 493 500 500 500 Dues & Memberships 411 910 800 915 Meetings 461 500 500 500 Schools & Training 1,329 2,000 800 2,150 Training (Safety) 455 300 300 300 Travel & Per Diem 823 857 1,000 1,037 Advertising 284 625 - 625 Miscellaneous Expenses 142 125 125 100 Community Events 432 - - - Tree City 1,335 10,000 10,028 10,000 Property Maintenance 714 800 800 700 Furniture/Equipment < $5000 1,972 - - - TOTAL OPERATING EXPENSES 18,555$ 25,041$ 20,994$ 25,067$ 88 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND PARKS: PARKS GENERAL 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED CONSUMABLE SUPPLIES Fuel & Lube 16,857 19,766 14,550 17,384 Uniforms 5,811 5,685 5,600 5,131 Small Equipment 400 - - - Small Tools 2,558 5,430 5,430 5,600 Safety Equipment 1,241 1,250 1,250 1,000 Hardware 112 - - - Office Supplies 249 250 250 250 TOTAL CONSUMABLE SUPPLIES 27,228$ 32,381$ 27,080$ 29,365$ CAPITAL EXPENSES Capital Expenses 44,430 24,699 24,699 24,699 Grant Match 3,398 - - - Vehicles 16,922 16,923 16,923 14,076 Capital Leases - 5,719 5,719 5,719 TOTAL CAPITAL EXPENSES 64,750$ 47,341$ 47,341$ 44,494$ TOTAL EXPENDITURES 512,634$ 530,563$ 519,265$ 537,888$ 89 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services INDEPENDENCE PARK ADOPTED EXPENDITURES OPERATING EXPENSES 100% 90 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND PARKS: INDEPENDENCE PARK 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PROFESSIONAL & CONTRACTUAL SERVICES Portable Toilets 1,037 714 176 - TOTAL PROF & CONTRACTUAL SERVICES 1,037$ 714$ 176$ -$ OPERATING EXPENSES Electricity 17,252 19,058 19,000 17,000 Water 13,050 19,000 18,000 19,000 Rent Equipment 163 250 57 - Property Maintenance 26,627 26,500 25,000 23,300 TOTAL OPERATING EXPENSES 57,092$ 64,808$ 62,057$ 59,300$ TOTAL EXPENDITURES 58,129$ 65,522$ 62,233$ 59,300$ 91 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services HARMONY PARK ADOPTED EXPENDITURES OPERATING EXPENSES 100% 92 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND PARKS: HARMONY PARK 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PROFESSIONAL & CONTRACTUAL SERVICES Portable Toilets 1,207 1,033 1,033 - TOTAL PROF & CONTRACTUAL SERVICES 1,207$ 1,033$ 1,033$ -$ OPERATING EXPENSES Electricity 6,649 14,000 12,000 12,000 Water 11,454 18,500 17,500 18,500 Rent Equipment 94 100 - - Property Maintenance 33,919 16,700 15,700 16,700 TOTAL OPERATING EXPENSES 52,116$ 49,300$ 45,200$ 47,200$ TOTAL EXPENDITURES 53,323$ 50,333$ 46,233$ 47,200$ 93 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services LAKEVIEW SOCCER FIELDS ADOPTED EXPENDITURES OPERATING EXPENSES 94% PROFESSIONAL & CONTRACTUAL SERVICES 6% 94 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND PARKS: LAKEVIEW SOCCER FIELDS 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PROFESSIONAL & CONTRACTUAL SERVICES Portable Toilets 949 1,285 1,285 1,349 TOTAL PROF & CONTRACTUAL SERVICES 949$ 1,285$ 1,285$ 1,349$ OPERATING EXPENSES Water 6,892 15,100 10,000 15,100 Property Maintenance 4,000 4,700 4,067 4,500 TOTAL OPERATING EXPENSES 10,892$ 19,800$ 14,067$ 19,600$ TOTAL EXPENDITURES 11,841$ 21,085$ 15,352$ 20,949$ 95 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services MEDIANS & COMMON AREAS ADOPTED EXPENDITURES Property Maintenance 51% Water 40% Electricity 9% 96 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND PARKS: MEDIANS & COMMON AREAS 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PROFESSIONAL & CONTRACTUAL SERVICES Portable Toilets - -400 - TOTAL PROF & CONTRACTUAL SERVICES -$ -$ 400$ -$ OPERATING EXPENSES Electricity 563 463 463 10,550 Water 30,832 47,593 40,000 47,593 Property Maintenance 64,847 61,750 53,000 61,750 TOTAL OPERATING EXPENSES 96,242$ 109,806$ 93,463$ 119,893$ TOTAL EXPENDITURES 96,242$ 109,806$ 93,863$ 119,893$ 97 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” 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 fosters both community spirit and pride. Departmental Goal The Recreation Department aims to increase the variety of recreation programs currently offered by utilizing recent community additions to our Town, such as Byron Nelson High School and new park and facility acquisitions in the Public Improvement District. Fiscal Year 2008-2009 Accomplishments Exceeded the maximum program enrollment for swim team and held a successful swim meet with over 500 people in attendance. Successfully increased day camp enrollment by working with the Northwest ISD to distribute fliers in the schools earlier in the year. Continued to expand the special event program by adding two new events (Easter Egg Hunt and PetFest). Worked with the University of North Texas and various local non-profit organizations to implement two separate 5k race events. Utilized the Comprehensive Park Plan to explore the Town’s athletic and recreational programming needs. Created an updated facility use agreement for each of the youth athletic associations. Increased community sponsorship of events, with multiple events receiving sponsorships and donations equal to or greater than 100% of the event’s planned budget. Fiscal Year 2009-2010 Departmental Objectives Implement a recreation programming model to examine all recreational opportunities available throughout the build-out phase of the Town. Implement a joint-use agreement with the Northwest ISD for facilities at Byron Nelson High School. Develop at least 2 recreational programs geared toward seniors in the community. Continue to work with schools, churches and other community groups in planning and executing special events. Utilize assistance from area graduate students to increase sponsorships and volunteers for special events. 98 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” GENERAL FUND RECREATION (continued) Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Recreation programs offered N/A 8 8 9 Community Events offered N/A 7 7 9 Swim Team enrollment N/A 180 180 185 Day Camp enrollment N/A N/A 84 90 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Recreation program enrollment as to capacity N/A 70% 74% 75% Attendees at events (cumulative)N/A 1,700 2,100 2,200 Sponsorship increase from previous year N/A 30% 30%30% Community organization partnerships N/A N/A 30 32 Program and event volunteers N/A N/A 170 185 Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 2.10 2.10 2.10 99 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services RECREATION GENERAL ADOPTED EXPENDITURES OPERATING EXPENSES 4% PROFESSIONAL & CONTRACTUAL SERVICES 7% PERSONNEL SERVICES 88% CONSUMABLE SUPPLIES 1% TOTAL RECREATION ADOPTED EXPENDITURES DAY CAMP PROGRAMS 14% RECREATION GENERAL 28% POOL 45% RECREATION PROGRAMS 1% COMMUNITY EVENTS 8% SWIM TEAM 4% 100 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 75,047 81,868 82,074 83,506 Longevity 135 248 248 293 Retirement 9,484 10,358 10,463 11,167 Medical Insurance 6,765 8,529 8,525 9,308 Dental Insurance 412 511 507 568 Vision Insurance 110 131 123 104 Life Insurance & Other 76 614 303 557 Social Security Taxes 4,440 4,963 5,234 5,062 Medicare Taxes 1,038 1,161 1,224 1,184 Unemployment Taxes 155 486 116 101 Worker's Compensation 747 2,200 1,915 2,131 Auto Allowance 2,188 2,100 2,100 2,100 Pre-Employment Physicals/Testing 70 - - - TOTAL PERSONNEL SERVICES 100,667$ 113,169$ 112,832$ 116,081$ PROFESSIONAL & CONTRACTUAL SERVICES Independent Labor 1,126 1,200 1,050 640 Equipment Maintenance - 1,500 1,300 1,200 Collection Fees 5,390 6,468 6,268 6,883 TOTAL PROF & CONTRACTUAL SERVICES 6,516$ 9,168$ 8,618$ 8,723$ OPERATING EXPENSES Telephone 11 75 50 50 Communications/Pagers/Mobiles 1,084 996 996 996 Postage 215 100 75 75 Publications/Books/Subscriptions 278 250 250 250 Dues & Memberships 564 134 200 269 Meetings 203 400 400 300 Schools & Training 1,733 1,480 1,480 1,200 Travel & Per Diem 1,632 1,600 1,600 1,100 Advertising 2,625 1,134 1,134 1,200 Miscellaneous Expenses 329 100 100 100 Community Events 51,064 - - - Furniture/Equipment < $5000 99 410 410 375 TOTAL OPERATING EXPENSES 59,837$ 6,679$ 6,695$ 5,915$ CONSUMABLE SUPPLIES Uniforms 334 198 198 160 Safety Equipment 104 100 100 75 Office Supplies 1,742 1,000 650 650 Printing 118 315 315 750 TOTAL CONSUMABLE SUPPLIES 2,298$ 1,613$ 1,263$ 1,635$ TOTAL EXPENDITURES 169,318$ 130,629$ 129,408$ 132,354$ RECREATION: RECREATION GENERAL 101 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PROFESSIONAL & CONTRACTUAL SERVICES Independent Labor 777 - - - TOTAL PROF & CONTRACTUAL SERVICES 777$ -$ -$ -$ OPERATING EXPENSES Dues & Memberships 200 - - - Schools & Training 35 100 35 - Travel & Per Diem 267 256 - - TOTAL OPERATING EXPENSES 502$ 356$ 35$ -$ CONSUMABLE SUPPLIES Program Supplies 180 - - - TOTAL CONSUMABLE SUPPLIES 180$ -$ -$ -$ TOTAL EXPENDITURES 1,459$ 356$ 35$ -$ RECREATION: ATHLETIC PROGRAMS 102 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services POOL ADOPTED EXPENDITURES CONSUMABLE SUPPLIES 14% PERSONNEL SERVICES 57% PROFESSIONAL & CONTRACTUAL SERVICES 1% OPERATING EXPENSES 23% CAPITAL EXPENSES 5% 103 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 97,022 102,607 103,607 103,126 Overtime - 2,000 2,000 2,000 Longevity - - - 96 Retirement 3,085 3,194 3,223 3,716 Medical Insurance 2,708 2,899 3,484 3,202 Dental Insurance 154 167 166 186 Vision Insurance 43 46 43 36 Life Insurance & Other 41 209 165 190 Social Security Taxes 5,987 6,486 6,486 6,524 Medicare Taxes 1,400 1,517 1,517 1,526 Unemployment Taxes 846 1,490 46 311 Worker's Compensation 2,115 2,733 2,379 2,610 Pre-Employment Physicals/Testing 989 504 504 945 TOTAL PERSONNEL SERVICES 114,390$ 123,852$ 123,620$ 124,468$ PROFESSIONAL & CONTRACTUAL SERVICES Independent Labor 2,771 2,008 2,008 2,008 Health Inspections - 225 225 225 TOTAL PROF & CONTRACTUAL SERVICES 2,771$ 2,233$ 2,233$ 2,233$ OPERATING EXPENSES Telephone 1,209 1,270 1,100 1,026 Communications/Pagers/Mobiles 1,076 1,171 1,171 1,441 Electricity 20,050 23,100 22,000 23,100 Water 7,861 7,833 7,833 7,833 Dues & Memberships 4,059 145 145 145 Meetings 142 275 275 175 Schools & Training 309 800 800 410 Travel & Per Diem 892 372 372 672 Advertising 219 650 650 650 Special Events 1,352 1,700 1,300 1,700 Miscellaneous Expenses 29 100 32 100 Property Maintenance 17,312 9,350 9,350 9,350 Furniture/Equipment < $5000 1,801 1,800 900 1,800 TOTAL OPERATING EXPENSES 56,311$ 48,566$ 45,928$ 48,402$ CONSUMABLE SUPPLIES Uniforms 8,235 1,260 1,260 1,260 Small Equipment 1,405 2,500 2,500 2,500 Chemicals 10,361 11,448 11,048 11,448 Safety Equipment 635 1,000 1,000 1,000 Hardware 41 250 200 250 Office Supplies 597 515 500 400 Program Supplies 189 290 290 290 Maintenance Supplies 1,434 1,850 1,850 1,850 Concessions 5,952 10,500 10,100 10,500 Printing 558 350 350 350 TOTAL CONSUMABLE SUPPLIES 29,407$ 29,963$ 29,098$ 29,848$ RECREATION: POOLS 104 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED RECREATION: POOLS CAPITAL EXPENSES GASB34/Reserve For Replacement - 10,000 10,000 10,000 TOTAL CAPITAL EXPENSES -$ 10,000$ 10,000$ 10,000$ TOTAL EXPENDITURES 202,879$ 214,614$ 210,879$ 214,951$ 105 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services RECREATION PROGRAMS ADOPTED EXPENDITURES OPERATING EXPENSES 10% PROFESSIONAL & CONTRACTUAL SERVICES 75% PERSONNEL SERVICES 3% CONSUMABLE SUPPLIES 12% 106 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Pre-Employment Physicals/Testing - 50 190 150 TOTAL PERSONNEL SERVICES -$ 50$ 190$ 150$ PROFESSIONAL & CONTRACTUAL SERVICES Independent Labor 3,695 3,750 2,500 4,147 TOTAL PROF & CONTRACTUAL SERVICES 3,695$ 3,750$ 2,500$ 4,147$ OPERATING EXPENSES Meetings - 50 50 50 Advertising - 225 225 400 Miscellaneous Expenses - 50 50 50 Furniture/Equipment < $5000 230 100 100 50 TOTAL OPERATING EXPENSES 230$ 425$ 425$ 550$ CONSUMABLE SUPPLIES Uniforms - 20 - 75 Program Supplies - 100 100 100 Printing - 200 200 500 TOTAL CONSUMABLE SUPPLIES -$ 320$ 300$ 675$ TOTAL EXPENDITURES 3,925$ 4,545$ 3,415$ 5,522$ RECREATION: RECREATION PROGRAMS 107 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services DAY CAMP PROGRAMS ADOPTED EXPENDITURES CONSUMABLE SUPPLIES 7% OPERATING EXPENSES 25% PERSONNEL SERVICES 68% 108 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 22,283 41,360 41,360 41,360 Overtime 359 - - - Social Security Taxes 1,404 2,564 2,564 2,564 Medicare Taxes 328 600 600 600 Unemployment Taxes 249 1,296 1,296 270 Workman's Compensation 794 1,081 941 1,026 Pre-Employment Physicals/Testing 353 430 430 430 TOTAL PERSONNEL SERVICES 25,770$ 47,331$ 47,191$ 46,250$ OPERATING EXPENSES Communications/Pagers/Mobiles 321 420 420 420 Rent 3,799 4,563 4,563 4,656 Insurance 50 441 441 441 Meetings 72 250 200 250 Schools & Training 140 450 400 450 Rent Equipment 3,714 5,225 5,225 5,400 Advertising 1,558 1,500 1,500 1,500 Field Trips 2,821 3,500 3,500 3,500 Miscellaneous Expenses - 200 150 100 Furniture/Equipment < $5000 324 100 100 100 TOTAL OPERATING EXPENSES 12,799$ 16,649$ 16,499$ 16,817$ CONSUMABLE SUPPLIES Uniforms 975 840 840 1,160 Office Supplies 207 200 180 200 Program Supplies 2,469 3,000 2,550 2,000 Maintenance Supplies 23 150 125 125 Printing - 412 412 1,000 TOTAL CONSUMABLE SUPPLIES 3,674$ 4,602$ 4,107$ 4,485$ TOTAL EXPENDITURES 42,243$ 68,582$ 67,797$ 67,552$ RECREATION: DAY CAMP PROGRAMS 109 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services COMMUNITY EVENT PROGRAMS ADOPTED EXPENDITURES OPERATING EXPENSES 100% 110 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND RECREATION: COMMUNITY EVENT PROGRAMS 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED OPERATING EXPENSES Dues & Memberships - 360 260 360 Schools & Training - 170 - 170 Travel & Per Diem - 430 - 395 Fall Festival Activities - 7,940 7,721 8,470 Christmas Lighting Activities - 829 860 727 Pitch Hit Run Activities - 150 - 150 Easter Activities - 1,000 950 1,060 Arbor Day Activities - 4,415 4,800 5,290 Spring Pet Fair Activities - 935 - 1,000 4th of July Activities - - - 20,140 TOTAL OPERATING EXPENSES -$ 16,229$ 14,591$ 37,762$ TOTAL EXPENDITURES -$ 16,229$ 14,591$ 37,762$ 111 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services SWIM TEAM PROGRAMS ADOPTED EXPENDITURES PERSONNEL SERVICES 69% OPERATING EXPENSES 18% CONSUMABLE SUPPLIES 13% 112 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages - 13,260 13,260 13,260 Social Security Taxes - 822 822 822 Medicare Taxes - 192 192 192 Unemployment Taxes - 972 972 203 Worker's Compensation - 346 346 329 Pre-Employment Physicals/Testing - 84 84 172 TOTAL PERSONNEL SERVICES -$ 15,676$ 15,676$ 14,978$ OPERATING EXPENSES Dues & Memberships - 2,375 2,375 2,810 Meetings - 175 175 145 Travel & Per Diem - 356 356 684 Advertising - 250 250 250 TOTAL OPERATING EXPENSES -$ 3,156$ 3,156$ 3,889$ CONSUMABLE SUPPLIES Uniforms - 1,900 1,900 2,215 Program Supplies - 300 300 500 TOTAL CONSUMABLE SUPPLIES -$ 2,200$ 2,200$ 2,715$ TOTAL EXPENDITURES -$ 21,032$ 21,032$ 21,582$ RECREATION: SWIM TEAM 113 114 Planning&ZoningPlanning&Zoning115 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” GENERAL FUND PLANNING & ZONING Mission To encourage development that provides sustainable economic and financial health of the Town of Trophy Club in a family oriented progressive environment. Departmental Goal The Planning and Zoning Department strives to provide for the review, analysis and processing of development projects that impact the physical growth of the community so as to ensure that proposed developments follow adopted plans, guidelines, and policies that benefit the community as a whole. Fiscal Year 2008-2009 Accomplishments P&Z and Council amended various requirements of the ordinance for Planned Development No. 27 (The Highlands) to allow the builders and homeowners clearer understanding of intent of ordinance (side yard fencing, perimeter fencing, setbacks). P&Z and Council approval of two model home uses (Gallery and Centex) and parking lots in PD-27 (The Highlands). One commercial replat approved (PD-25) (for development as a Holiday Inn site). One residential zoning change (R-15 to R-12) approved for proposed Canterbury Hills subdivision. Final Site Plan approval granted for Hampton Inn Hotel. Community Garage Sale events approved for 2009 calendar year. Text changes to Zoning Ordinance to clarify accessory structure locations (flag poles). Three zoning variance requests presented to the Zoning Board of Adjustment on behalf or property owners (2 approved, 1 denied). Fiscal Year 2009-2010 Departmental Objectives Provide effective planning support to the public, Town staff, the Planning & Zoning Commission and Town Council. Review and facilitate platting and development of future phases of PD-27, The Highlands at Trophy Club, Canterbury Hills, and Waters Edge at Hogan’s Glen. Ensure that the design of all plans, specifications, and plats of all developments are in compliance with Town Ordinances and development practices. Provide accurate and timely information and assistance to other Town departments, developers, engineers, contractors and citizens. Maintain department web page, providing current project/development information to residents and developers. Continue to support the Planning and Zoning Commission, Zoning Board of Adjustment, and Town Council by providing agenda support, reports, analysis, recommendations and meeting minutes concerning development matters. 116 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” GENERAL FUND PLANNING & ZONING (continued) Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted P&Z meetings attended 14 18 8 10 ZBA meetings attended 6 6 3 6 Plats processed 12 6 1 2 Ordinance amendments to reflect Council policies 2 2 2 2 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Plats filed with Denton County and Tarrant County within 30 days of approval (%) 55% 90% 100% 90% Development Review Committee meetings held N/A 12 10 10 Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 1.00 1.00 1.00 117 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services PLANNING & ZONING ADOPTED EXPENDITURES OPERATING EXPENSES 5% PROFESSIONAL & CONTRACTUAL SERVICES 36% PERSONNEL SERVICES 59% "a great place to call home" 118 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND PLANNING & ZONING 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 47,761 49,580 57,157 58,140 Longevity - - - 160 Retirement 5,838 6,098 7,074 7,579 Medical Insurance 4,326 4,831 4,836 4,519 Dental Insurance 249 279 277 310 Vision Insurance 70 76 72 60 Life Insurance & Other 499 399 309 387 Social Security Taxes 2,901 3,074 3,544 3,615 Medicare Taxes 678 719 829 845 Unemployment Taxes 99 324 77 68 Workman's Compensation 86 136 118 154 TOTAL PERSONNEL SERVICES 62,507$ 65,516$ 74,293$ 75,837$ PROFESSIONAL & CONTRACTUAL SERVICES Engineering 48,806 55,000 30,000 40,000 Town Planner 6,431 11,000 6,000 6,000 Appraisal - 500 - 500 TOTAL PROF & CONTRACT SERVICES 55,237$ 66,500$ 36,000$ 46,500$ OPERATING EXPENSES Telephone 125 150 200 150 Postage 304 255 200 255 Publications/Books/Subscripts 163 337 337 335 Dues & Memberships 205 285 321 235 Meetings 44 220 100 176 Schools & Training 350 480 435 480 Travel & Per Diem 228 698 698 698 Advertising 1,111 1,970 1,800 1,300 Platt Filing Fees 3,132 1,290 1,200 725 Computer Mapping 1,062 2,800 2,800 2,100 ZBA Hearings 99 - - - Miscellaneous Expenses - 50 33 50 TOTAL OPERATING EXPENSES 6,823$ 8,535$ 8,124$ 6,504$ CONSUMABLE SUPPLIES Office Supplies 244 437 300 300 Printing 276 200 100 100 TOTAL CONSUMABLE SUPPLIES 520$ 637$ 400$ 400$ TOTAL EXPENDITURES 125,087$ 141,188$ 118,817$ 129,241$ “a great place to call home”119 120 CommunityDevelopmentCommunityDevelopment121 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” 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. Departmental Goal The Community Development Department is committed to ensuring all facilities and infrastructure within the Town are constructed and maintained in accordance with federal, state, local, and international codes in the interest of life, health, and public safety by providing the highest level of service to our customers in the areas of permitting, building inspection, code enforcement, as well as municipal facility construction and maintenance. Fiscal Year 2008-2009 Accomplishments Monitored and inspected all residential and commercial construction projects to ensure compliance with Town adopted construction codes. Reviewed and amended existing ordinances to maintain accuracy and serve the needs of the residents. Worked with Northwest Independent School District (NISD) in completion of construction of the Byron Nelson High School with joint-use facilities such as sports fields, library, and Performing Arts Center. Worked with developers and other Town departments to complete development and infrastructure of The Highlands subdivisions and started the building process in neighborhoods 1, 2, 3, 4, 5,and 9. Issued one hundred sixty (160) building permits in the Highlands, Eagle’s Ridge, The Knoll, and Churchill Downs Subdivisions. Issued approximately six hundred forty (640) miscellaneous permits. Fiscal Year 2009-2010 Departmental Objectives Maintain a professional, friendly, and knowledgeable working environment. Continue to provide excellent customer service for all residents, builders, contractors, and other Town departments. Maintain quick and accurate turn around time for building plan review and building inspections for various builders, contractors and residents throughout town. Continue education and training to ensure the highest level of plan review, inspection, and permitting services. Work with architects, engineers, and contractors for potential commercial development. Conduct quality inspections through consistent interpretations of adopted building codes and zoning ordinances. Upgrade software to streamline permitting process in order to handle large-scale development. 122 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” GENERAL FUND COMMUNITY DEVELOPMENT (continued) Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Number of inspections annually N/A 2,000 2,200 2,500 Number of plan reviews complete per week (new permits issued) N/A 6 4 5 Number of citizen/contractors inquiries per day (phone calls and walk-ins) N/A 50 75 75 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Turn around time for plan review (in work days)N/A <4 <5 <6 Response time for all inquiries (in work days)N/A <1 <1 <1 Turn around time to perform inspections after called in by contractor (in work days) N/A <2 <2 <2 Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 1.5 1.50 1.50 123 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services COMMUNITY DEVELOPMENT ADOPTED EXPENDITURES CONSUMABLE SUPPLIES 1% PERSONNEL SERVICES 75%PROFESSIONAL & CONTRACTUAL SERVICES 22% OPERATING EXPENSES 1% CAPITAL EXPENSES 1% "a great place to call home" 124 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND COMMUNITY DEVELOPMENT 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 112,538 109,084 87,889 85,411 Overtime 2,640 1,250 1,006 - Longevity 555 645 765 548 Retirement 14,458 13,650 11,061 11,175 Medical Insurance 9,783 9,662 7,921 7,188 Dental Insurance 564 558 453 548 Vision Insurance 158 153 117 105 Life Insurance & Other 780 830 547 565 Social Security Taxes 7,123 6,881 5,559 5,311 Medicare Taxes 1,666 1,609 1,300 1,242 Unemployment Taxes 297 648 118 101 Workman's Compensation 1,498 2,269 1,975 467 Pre-Employment Physicals/Testing 65 - - - TOTAL PERSONNEL SERVICES 152,125$ 147,239$ 118,711$ 112,661$ PROFESSIONAL & CONTRACTUAL SERVICES Engineering 10,731 10,000 - - Inspection Services - - 6,780 20,000 Plan Review Services - - 3,220 10,000 Vehicle Maintenance 119 250 250 250 Building Maintenance 84 - - - Cleaning Services 132 - - - Trash Removal/Recycling 301,783 316,750 327,080 344,000 Health Inspections 6,450 4,500 4,400 4,500 Consultants 906 - - - TOTAL PROF & CONTRACTUAL SERVICES 320,205$ 331,500$ 341,730$ 378,750$ OPERATING EXPENSES Telephone 60 75 40 75 Communications/Pagers/Mobiles 4,168 1,206 1,231 1,231 Postage 664 125 110 125 Publications/Books/Subscripts - 300 - 600 Dues & Memberships 173 445 225 425 Meetings - 100 - 100 Schools & Training 585 1,740 600 1,090 Travel & Per Diem 81 302 21 505 Advertising - 300 - - Miscellaneous Expenses 64 200 - 200 Furniture/Equipment < $5000 1,631 - - - TOTAL OPERATING EXPENSES 7,426$ 4,793$ 2,227$ 4,351$ CONSUMABLE SUPPLIES Fuel & Lube 1,526 2,800 1,400 1,425 Uniforms 957 664 300 400 Office Supplies 1,172 1,000 900 1,000 Printing 587 325 275 325 TOTAL CONSUMABLE SUPPLIES 4,242$ 4,789$ 2,875$ 3,150$ 125 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND COMMUNITY DEVELOPMENT 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED CAPITAL EXPENSES Vehicles 5,585 5,585 5,585 5,585 TOTAL CAPITAL EXPENSES 5,585$ 5,585$ 5,585$ 5,585$ TOTAL EXPENDITURES 489,583$ 493,906$ 471,128$ 504,497$ 126 127 FinancialServicesFinancialServices128 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” GENERAL FUND FINANCE 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. 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 2008-2009 Accomplishments Completed the annual financial audit incorporating the Public Improvement District. Received an unqualified audit opinion from our independent audit firm for the fiscal year ended September 30, 2008. Prepared the 2008-2009 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. Created a quarterly financial report. Created a Council Priority Questionnaire for Council input on service area effort levels. Created a five–year Capital Improvement Program for Council consideration. Developed a vehicle and equipment replacement schedule and incorporated the first year in the 2009-2010 Proposed Budget. Completed the analysis for segregating both the Street Maintenance Sales Tax and Storm Drainage into separate funds. Proposed a balanced budget for 2009-2010 with a reduction in expenditures. Developed proposal for implementing pooled cash and investments to streamline operations. Fiscal Year 2009-2010 Departmental Objectives Implement pooled cash and investment process to streamline operations and reduce transactions. Institute a payroll clearing account process to streamline operations and reduce transactions. 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 incorporate all Town Charter changes from the May, 2009 Charter election. Analyze the system requirements for in-house preparation of a Comprehensive Annual Financial Report. Prepare an official statement and bond rating presentation for a bond sale. Continue development of a perpetual five–year, long-range Capital & Replacement Schedule, to address critical infrastructure and operational needs. 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. 129 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” GENERAL FUND FINANCE (continued) Workload Measures 2007-2008 Actual 2008-09 Budget 2008-09 Estimate 2009-2010 Adopted Journal entries/checks processed N/A 3,500 4,300 3,500 Payroll transactions processed N/A 3,000 4,100 3,800 Purchase card transactions processed N/A 2,500 2,930 3,370 Productivity Measures 2007-2008 Actual 2008-09 Budget 2008-09 Estimate 2009-2010 Adopted General obligation bond rating N/A A2 A2 A1 Overtime costs N/A $3,500 $2,500 $2,500 Vendor invoices processed within 30 days N/A 99%99%99% Staff 2007-2008 Actual 2008-09 Budget 2008-09 Estimate 2009-2010 Adopted FTE N/A 2.00 2.00 3.00 130 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FINANCE ADOPTED EXPENDITURES OPERATING EXPENSES 4% PROFESSIONAL & CONTRACTUAL SERVICES 25% PERSONNEL SERVICES 70% CONSUMABLE SUPPLIES 1% 131 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND FINANCE 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 117,578 128,485 115,915 160,672 Overtime 3,668 3,500 2,000 2,000 Longevity 1,049 1,169 1,054 810 Certification - 900 - - Retirement 15,008 16,489 14,720 21,253 Medical Insurance 8,794 10,944 9,805 15,474 Dental Insurance 553 688 619 1,126 Vision Insurance 129 176 132 186 Life Insurance & Other 690 903 1,105 1,016 Social Security Taxes 7,087 8,044 7,376 9,374 Medicare Taxes 1,657 1,881 1,725 2,192 Unemployment Taxes 198 648 147 203 Worker's Compensation 224 369 321 432 Pre-Employment Physicals/Testing 35 - 27 - TOTAL PERSONNEL SERVICES $ 156,670 $ 174,196 $ 154,946 214,738 PROFESSIONAL & CONTRACTUAL SERVICES Auditing 26,775 36,997 36,997 40,697 Appraisal 28,543 32,000 29,000 30,179 Tax Admin Fees 2,501 2,800 2,800 2,900 TOTAL PROF & CONTRACTUAL SERVICES $ 57,819 $ 71,797 $ 68,797 73,776 OPERATING EXPENSES Telephone 66 100 100 106 Communications/Pagers/Mobiles 304 498 510 506 Postage 645 1,000 750 900 Service Charges & Fees 1,433 200 50 75 Publications/Books/Subscriptions 58 250 250 250 Dues & Memberships 245 430 1,350 1,344 Meetings 218 200 200 65 Schools & Training 1,008 1,438 1,370 1,370 Travel & Per Diem 1,232 2,332 1,635 1,635 Advertising - 2,240 5,000 4,420 Miscellaneous Expenses 7 - - - Furniture/Equipment < $5000 1,057 - - - TOTAL OPERATING EXPENSES $ 6,273 $ 8,688 $ 11,215 $ 10,671 CONSUMABLE SUPPLIES Office Supplies 629 1,050 800 800 Printing 1,703 500 800 900 TOTAL CONSUMABLE SUPPLIES $ 2,332 $ 1,550 $ 1,600 $ 1,700 TOTAL EXPENDITURES $ 223,094 $ 256,231 $ 236,558 $ 300,885 132 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” GENERAL FUND MUNICIPAL COURT Mission To accomplish the duties incumbent upon the Department by the Town of Trophy Club Charter and the laws of the State of Texas, thereby earning and maintaining the public's respect, confidence and satisfaction and to ensure all defendants receive fair and impartial treatment and are aware of all options available under state law. Departmental Goal The Municipal Court Department is committed to providing fair, timely, and professional resolution of Class C Misdemeanor cases in a manner that is efficient for the Town and for defendants. The Municipal Court Department is also committed to ensuring that defendants strictly comply with all judicial orders. Fiscal Year 2008-2009 Accomplishments Successfully completed second Statewide Warrant Roundup and cleared 22 warrants, totaling approximately $5,900 with minimal associated expenses. Upgraded current software to a Windows version. . Fiscal Year 2009-2010 Departmental Objectives Maintain high profile in state and local professional organizations such as the Texas Court Clerks Association (TCCA), North Texas Court Clerks Association (NTCCA), Texas Municipal Courts Education Center (TMCEC), and the North Texas Municipal Court Administrators (NTMCA). Court Clerk to achieve Level II Certification. Enhance the phone message system by offering various menu options from which to defendants may receive information. Continue development/update of Standard Operating Procedures (SOP) for Court including finalization of judge and prosecutor orders. Complete research and incorporate increased convenience by accepting payments via the internet. Revise documents to better inform defendants of their rights regarding violations. Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Tickets processed N/A 1,550 2,100 2,200 Offenses processed N/A 1,690 2,300 2,400 Warrants issued N/A 360 300 315 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Quarterly Comptroller report filed timely N/A 100% 100% 100% Dismissal rate (Motion by State) N/A 3.5% 5% 4% Collection company clearance rate N/A 35% 35% 35% Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 1.00 1.00 1.00 133 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services MUNICIPAL COURT ADOPTED EXPENDITURES OPERATING EXPENSES 8% PROFESSIONAL & CONTRACTUAL SERVICES 9% PERSONNEL SERVICES 81% CONSUMABLE SUPPLIES 2% 134 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND MUNICIPAL COURT 2007-08 2008-09 2008-09 2009-2010 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PERSONNEL SERVICES Salaries & Wages 43,166 43,877 40,182 45,225 Longevity 675 765 765 - Certification - 900 75 1,200 Retirement 5,307 5,602 4,767 6,035 Medical Insurance 5,865 6,548 5,360 4,519 Dental Insurance 317 354 301 310 Vision Insurance 83 89 72 60 Life Insurance & Other 282 353 279 331 Social Security Taxes 2,381 2,488 2,543 2,878 Medicare Taxes 557 582 595 673 Unemployment Taxes 102 324 82 68 Workman's Compensation 79 125 109 123 TOTAL PERSONNEL SERVICES 58,814$ 62,007$ 55,130$ 61,422$ PROFESSIONAL & CONTRACTUAL SERVICES Judge's Compensation 3,300 4,500 4,500 4,800 Jury Fees - 180 240 180 Professional Outside Services 247 500 800 550 Collection Fees 912 1,080 1,080 1,112 TCIC Warrant Expense 1,815 1,980 990 - TOTAL PROF & CONTRACTUAL SERVICES 6,274$ 8,240$ 7,610$ 6,642$ OPERATING EXPENSES Telephone 21 35 35 40 Postage 430 600 600 730 Service Charges & Fees 942 1,100 1,000 1,100 Publications/Books/Subscripts 36 130 147 130 Dues & Memberships 150 190 190 430 Schools & Training 331 400 312 1,000 Travel & Per Diem 50 1,114 1,375 2,051 Advertising - 100 - 250 Prisoner-Sit Out DCSO 40 240 120 240 Miscellaneous Expenses 302 240 115 200 TOTAL OPERATING EXPENSES 2,302$ 4,149$ 3,894$ 6,171$ CONSUMABLE SUPPLIES Office Supplies 394 567 250 400 Printing 1,502 1,500 1,535 1,500 TOTAL CONSUMABLE SUPPLIES 1,896$ 2,067$ 1,785$ 1,900$ TOTAL EXPENDITURES 69,286$ 76,463$ 68,419$ 76,135$ 135 136 FacilitiesManagementFacilitiesManagement137 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FACILITIES MANAGEMENT ADOPTED EXPENDITURES PROFESSIONAL & CONTRACTUAL SERVICES 20% OPERATING EXPENSES 77% CONSUMABLE SUPPLIES 3% 138 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services GENERAL FUND FACILITIES MANAGEMENT 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED PROFESSIONAL & CONTRACTUAL SERVICES Building Maintenance 21,265 16,400 9,036 11,400 Cleaning Services 4,733 7,920 8,665 9,000 TOTAL PROF & CONTRACT SERVICES 25,998$ 24,320$ 17,701$ 20,400$ OPERATING EXPENSES Electricity 16,581 19,000 16,650 19,900 Water 815 1,000 1,000 1,030 Insurance 47,827 53,025 54,235 56,947 TOTAL OPERATING EXPENSES 65,223$ 73,025$ 71,885$ 77,877$ CONSUMABLE SUPPLIES Maintenance Supplies 3,290 3,400 2,000 2,000 Vending Machine Supplies - 960 960 1,000 TOTAL CONSUMABLE SUPPLIES 3,290$ 4,360$ 2,960$ 3,000$ TOTAL EXPENDITURES 94,511$ 101,705$ 92,546$ 101,277$ 139 140 InterestandSinkingFundInterestandSinkingFund141 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” INTEREST AND SINKING 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 e 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. 142 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” 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 $0.47 per $100 valuation falls well below this limit. H.Bond Rating.The Town of Trophy Club’s bonds currently have an A2 rating from Moody’s Investor Service. The Town’s bond rating directly affects the cost of debt. The Town’s policies are focused on issues which maintain high bond ratings and keep debt costs reasonable. 143 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services INTEREST & SINKING FUND ADOPTED REVENUES INTERGOV TRANSFER IN (EDC4A, 4B) 18% INTERGOV TRANSFER IN (GF) 7% INTERGOV TRANSFER IN (CAPITAL) 1% PROPERTY TAXES 74% INTEREST & SINKING FUND ADOPTED EXPENDITURES BOND PRINCIPAL PAYMENT 59% BOND INTEREST EXPENSE 41% 144 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services INTEREST & SINKING FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Property Taxes 587,837 622,735 640,000 673,066 Property Taxes/P & I 4,987 3,000 5,500 3,000 Contribution From PID 131,342 - - - Interest Income 12,731 12,000 2,500 4,000 Prior Year Reserves - 155,462 89,737 - Intergov Trans In (EDC4A, 4B) 161,075 157,184 157,181 161,826 Interfund Trans In (Storm Drainage) - - - 64,836 Interfund Trans In (Capital) - 10,000 10,000 5,000 TOTAL REVENUES 897,972$ 960,381$ 904,918$ 911,728$ EXPENSES Paying Agent Fees 2,816 2,000 2,000 2,000 Bond Interest Expense 457,924 387,918 387,918 369,728 Bond Principal Payment 447,000 515,000 515,000 540,000 TOTAL EXPENSES 907,740$ 904,918$ 904,918$ 911,728$ TOTAL REVENUES OVER(UNDER) EXPENSES (9,768)$ 55,463$ -$ -$ 145 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services ESTIMATED AD VALOREM TAX COLLECTIONS AND DISTRIBUTION 2009-2010 Net Assessed Valuation for 2009 $ 824,622,042 Debt Service Tax Rate Per $100 Valuation x 0.08162 $ 673,066 Estimated Collection Rate 100% Total Revenue $ 673,066 TAX RATE PER $100 VALUATION 2009-10 DISTRIBUTION 2008-09 2009-10 REVENUE PERCENT General Fund Operations & Maintenance 0.37431 0.38838 $3,160,670 * 82.44% Interest and Sinking Fund 0.08120 0.08162 673,066 17.56% TOTAL 0.45551 0.47000 3,833,736$ 100.00% * Collections for General Fund O & M are estimated at 99% for the 2009-2010 budget "a great place to call home" 146 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FISCAL YEAR PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 2010 540,000.00 184,864.00 184,864.00 909,728.00 2011 558,000.00 172,647.25 172,647.25 903,294.50 2012 585,000.00 159,877.50 159,877.50 904,755.00 2013 612,000.00 146,276.25 146,276.25 904,552.50 2014 633,000.00 132,174.75 132,174.75 897,349.50 2015 465,000.00 117,409.00 117,409.00 699,818.00 2016 482,000.00 107,300.75 107,300.75 696,601.50 2017 504,000.00 96,739.75 96,739.75 697,479.50 2018 478,000.00 85,671.75 85,671.75 649,343.50 2019 493,000.00 75,084.75 75,084.75 643,169.50 2020 518,000.00 63,888.75 63,888.75 645,777.50 2021 538,000.00 51,845.25 51,845.25 641,690.50 2022 568,000.00 39,317.00 39,317.00 646,634.00 2023 238,000.00 25,988.75 25,988.75 289,977.50 2024 250,000.00 20,840.00 20,840.00 291,680.00 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 8,162,000.00$1,511,248.00$1,511,248.00$11,184,496.00$ ANNUAL PRINCIPAL & INTEREST REQUIREMENT - ALL ISSUES OUTSTANDING BONDED DEBT $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 2010 2012 2014 2016 2018 2020 2022 2024 2026 PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 "a great place to call home" 147 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FISCAL YEAR GO SERIES 2002 ($3,000,000) GO REFUNDING SERIES 2002 ($1,580,000) GO SERIES 2002-A ($1,400,000) CO SERIES 2004 ($650,000) GO SERIES 2007 ($3,260,000) CO SERIES 2007 ($474,000) TOWN TOTAL 2010 236,490.00 203,560.00 107,832.50 54,839.00 253,012.50 53,994.00 909,728.00 2011 236,127.50 201,795.00 104,982.50 55,346.00 251,687.50 53,356.00 903,294.50 2012 235,390.00 204,655.00 107,132.50 53,814.00 250,087.50 53,676.00 904,755.00 2013 239,300.00 201,915.00 109,045.00 52,168.00 248,212.50 53,912.00 904,552.50 2014 237,625.00 203,775.00 106,245.00 50,578.00 246,062.50 53,064.00 897,349.50 2015 240,572.50 -108,445.00 48,989.00 248,637.50 53,174.00 699,818.00 2016 237,900.00 -110,370.00 47,439.00 247,692.50 53,200.00 696,601.50 2017 239,825.00 -112,010.00 45,810.00 246,692.50 53,142.00 697,479.50 2018 241,275.00 -113,355.00 44,221.00 250,492.50 -649,343.50 2019 237,250.00 -114,395.00 42,632.00 248,892.50 -643,169.50 2020 237,500.00 -115,120.00 41,065.00 252,092.50 -645,777.50 2021 237,250.00 -115,320.00 39,453.00 249,667.50 -641,690.50 2022 241,500.00 -115,280.00 37,864.00 251,990.00 -646,634.00 2023 ---36,275.00 253,702.50 -289,977.50 2024 ---36,690.00 254,990.00 -291,680.00 2025 ----250,745.00 -250,745.00 2026 ----256,120.00 -256,120.00 2027 ----255,780.00 -255,780.00 3,098,005.00$1,015,700.00$1,439,532.50$687,183.00$4,516,557.50$427,518.00$11,184,496.00$ ANNUAL DEBT SERVICE REQUIREMENTS - BY ISSUE OUTSTANDING BONDED DEBT $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 GO SERIES 2002 ($3,000,000) GO REFUNDING SERIES 2002 ($1,580,000) GO SERIES 2002-A ($1,400,000) CO SERIES 2004 ($650,000) GO SERIES 2007 ($3,260,000) CO SERIES 2007 ($474,000) "a great place to call home" 148 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FISCAL YEAR PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 2010 130,000.00 53,245.00 53,245.00 236,490.00 2011 135,000.00 50,563.75 50,563.75 236,127.50 2012 140,000.00 47,695.00 47,695.00 235,390.00 2013 150,000.00 44,650.00 44,650.00 239,300.00 2014 155,000.00 41,312.50 41,312.50 237,625.00 2015 165,000.00 37,786.25 37,786.25 240,572.50 2016 170,000.00 33,950.00 33,950.00 237,900.00 2017 180,000.00 29,912.50 29,912.50 239,825.00 2018 190,000.00 25,637.50 25,637.50 241,275.00 2019 195,000.00 21,125.00 21,125.00 237,250.00 2020 205,000.00 16,250.00 16,250.00 237,500.00 2021 215,000.00 11,125.00 11,125.00 237,250.00 2022 230,000.00 5,750.00 5,750.00 241,500.00 2,260,000.00$419,002.50$419,002.50$3,098,005.00$ FISCAL YEAR PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 2010 165,000.00 19,280.00 19,280.00 203,560.00 2011 170,000.00 15,897.50 15,897.50 201,795.00 2012 180,000.00 12,327.50 12,327.50 204,655.00 2013 185,000.00 8,457.50 8,457.50 201,915.00 2014 195,000.00 4,387.50 4,387.50 203,775.00 895,000.00$60,350.00$60,350.00$1,015,700.00$ FISCAL YEAR PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 2010 60,000.00 23,916.25 23,916.25 107,832.50 2011 60,000.00 22,491.25 22,491.25 104,982.50 2012 65,000.00 21,066.25 21,066.25 107,132.50 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 1,065,000.00$187,266.25$187,266.25$1,439,532.50$ GENERAL OBLIGATION BONDS - SERIES 2002 GENERAL OBLIGATION REFUNDING BONDS - SERIES 2002 GENERAL OBLIGATION BONDS - SERIES 2002-A ($3,000,000) ($1,580,000) ($1,400,000) OUTSTANDING BONDED DEBT "a great place to call home" 149 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services OUTSTANDING BONDED DEBT FISCAL YEAR PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 2010 31,000.00 11,821.56 12,017.50 54,839.06 2011 33,000.00 11,081.22 11,264.89 55,346.11 2012 33,000.00 10,349.99 10,463.72 53,813.71 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 7,180.00 7,219.50 47,399.50 2017 33,000.00 7,180.15 7,259.06 47,439.21 2018 33,000.00 6,352.60 6,457.89 45,810.49 2019 33,000.00 5,564.49 5,656.72 44,221.21 2020 33,000.00 4,776.39 4,855.56 42,631.95 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 36,690.21 495,000.00$98,533.85$99,984.90$693,518.75$ FISCAL YEAR PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 2010 115,000.00 69,006.25 69,006.25 253,012.50 2011 120,000.00 65,843.75 65,843.75 251,687.50 2012 125,000.00 62,543.75 62,543.75 250,087.50 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 3,090,000.00$713,278.75$713,278.75$4,516,557.50$ ($650,000) CERTIFICATE OF OBLIGATION BONDS - SERIES 2004 ($3,260,000) GENERAL OBLIGATION BONDS - SERIES 2007 "a great place to call home" 150 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services OUTSTANDING BONDED DEBT FISCAL YEAR PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 2010 39,000.00 7,497.00 7,497.00 53,994.00 2011 40,000.00 6,678.00 6,678.00 53,356.00 2012 42,000.00 5,838.00 5,838.00 53,676.00 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 53,142.00 357,000.00$35,259.00$35,259.00$427,518.00$ ($474,000) CERTIFICATE OF OBLIGATION BONDS - SERIES 2007 "a great place to call home" 151 152 TrophyClubParkFundTrophyClubParkFund153 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” 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 maintained 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. Fiscal Year 2008-2009 Accomplishments Completed all Federal Emergency Management Agency objectives. Completed all Texas Parks and Wildlife grant improvements. Created a Red Bull motocross area. Installed an automated gate system for increased revenue. Installed a new permanent bathroom in the park. Began construction of an interpretive tree trail. Fenced in the Trophy Garden site. Fiscal Year 2009-2010 Departmental Objectives Complete the interpretive tree trail. Complete the Master Park Plan. Submit the revised concept plan to the Army Corp of Engineers. Increase the size of the Red Bull motocross area. Seek out additional grant funding through Texas Parks and Wildlife. Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Motorized trail maintained (miles) N/A 9 9 10 Non-Motorized trails maintained (miles) N/A 3 3 5 Park attendant monitoring (hours per week) N/A 40 40 32 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Special Events at park N/A 6 6 8 Classes offered at park N/A 2 2 4 Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A 1.40 1.40 1.40 154 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TROPHY CLUB PARK FUND ADOPTED REVENUES Park Revenues 100% TROPHY CLUB PARK FUND ADOPTED EXPENDITURES OPERATING EXPENSES 36% PROFESSIONAL & CONTRACTUAL SERVICES 19% PERSONNEL SERVICES 42% CONSUMABLE SUPPLIES 3% 155 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TROPHY CLUB PARK FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Park Revenues 46,575 107,263 109,000 120,801 Interest Income 53 200 - - Intergov Trans In (EDC/MUD) 30,000 - - - TOTAL REVENUES 76,628$ 107,463$ 110,000$ 120,801$ PERSONNEL SERVICES Salaries & Wages 26,705 41,180 34,839 41,527 Longevity - - - 64 Retirement 2,056 2,129 2,149 2,304 Group Insurance 1,200 - - - Medical Insurance 1,697 1,932 2,161 2,135 Dental Insurance 97 112 111 124 Vision Insurance 28 31 29 24 Life Insurance & Other 110 139 110 298 Social Security Taxes 1,625 2,553 2,160 2,579 Medicare Taxes 380 597 505 603 Unemployment Taxes 144 454 148 95 Worker's Compensation 283 1,076 937 1,032 Pre-Employment Physicals/Testing 60 70 70 70 TOTAL PERSONNEL SERVICES 34,385$ 50,273$ 43,219$ 50,855$ PROFESSIONAL & CONTRACTUAL SERVICES Park Administration 12,000 5,000 10,000 10,000 Police and EMS Services 5,000 5,000 5,000 5,000 Equipment Maintenance - 1,800 1,800 750 Consultants 535 2,500 500 500 Collection Fees - 1,500 - 2,963 Portable Toilets 2,316 2,766 5,000 3,688 TOTAL PROF & CONTRACTUAL SERVICES 19,851$ 18,566$ 22,300$ 22,901$ OPERATING EXPENSES Telephone 558 100 450 450 Communications/Pagers/Mobiles 1,209 2,340 2,300 3,156 Electricity 1,023 3,466 2,500 3,466 Water 1,359 4,000 2,500 4,000 Insurance 5,000 5,000 5,000 5,000 Dues & Memberships - 405 - 405 Schools & Training 68 1,125 1,125 1,125 Travel & Per Diem - 1,452 1,452 1,134 Advertising 3,951 2,000 - 2,000 Miscellaneous Expenses 585 500 500 350 Community Events - 2,800 2,800 3,100 Property Maintenance 13,742 13,000 14,000 19,200 TOTAL OPERATING EXPENSES 27,495$ 36,188$ 32,627$ 43,386$ CONSUMABLE SUPPLIES Fuel & Lube - 806 500 1,366 Uniforms 338 30 100 815 Small Tools 697 - 1,270 - Office Supplies 178 200 200 248 Maintenance Supplies 116 400 300 425 Printing 599 1,000 400 600 TOTAL CONSUMABLE SUPPLIES 1,928$ 2,436$ 2,770$ 3,454$ 156 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TROPHY CLUB PARK FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED CAPITAL EXPENSES Grant Match 32,636 - - - TOTAL CAPITAL EXPENSES 32,636$ -$ -$ -$ TOTAL EXPENDITURES 116,295$ 107,463$ 100,916$ 120,596$ TOTAL REVENUES OVER(UNDER) EXPENSES (39,667)$ -$ 9,084$ 205$ 157 StreetMaintenanceSalesTaxStreetMaintenanceSalesTax158 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” STREET MAINTENANCE SALES TAX FUND Mission To provide a safe, clean, and well-maintained roadway system to the residents of Trophy Club. Departmental Goal The Street Services Department is committed to providing superior customer service and cost- effective and an environmentally-safe roadway system. The Streets Services Department strives to achieve this by performing construction maintenance and inspections in a professional and efficient manner and by remaining responsive to community concerns. Fiscal Year 2008-2009 Accomplishments Increased amount of concrete paving repairs performed by Town employees rather than outside contractors. Developed plans and initiated process to begin construction of street bond program Phase II including Oak Hill, Avenue 20, Brook Hollow Lane, and Brook Hollow Court. Created a street sign inventory. Devised and implemented procedures for inspecting, repairing and maintaining the Town storm sewer network. Completed construction of Street Bond Program Phase II. Provided administration and construction inspection for the Bobcat Blvd. project. Provided construction inspections for 7 neighborhoods developed in the Highlands at Trophy Club. Started using cost effective recycled concrete for base material in concrete street repairs. Fiscal Year 2009-2010 Departmental Objectives Continue to increase amount of in-house street repairs. Provide street sweeping service on a regular schedule (twice per year). To maintain or improve service level with a reduced budget. Develop an RFP procedure for a renewable yearly contract to provide materials related to street repairs. Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Street sweeping (curb miles) N/A N/A N/A 60 Concrete placed/poured (cubic yards) N/A N/A N/A 550 Striping (linear feet) N/A N/A N/A 43,573 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Respond to resident calls in under 48 hours N/A N/A N/A 100% Ratio of lane miles of street maintained per employee N/A N/A N/A 24.17:1 Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A N/A N/A 0.63 159 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services STREET MAINTENANCE SALES TAX FUND ADOPTED EXPENDITURES OPERATING 79% PERSONNEL 21% STREET MAINTENANCE SALES TAX FUND ADOPTED REVENUES SALES TAX 100% 160 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services STREET MAINTENANCE SALES TAX FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Sales Tax - - - 122,595 TOTAL REVENUES -$ -$ -$ 122,595$ EXPENDITURES PERSONNEL SERVICES Salaries & Wages - - - 17,614 Retirement - - - 2,290 Medical Insurance - - - 3,340 Dental Insurance - - - 194 Vision Insurance - - - 37 Life Insurance & Other - - - 126 Social Security Taxes - - - 1,092 Medicare Taxes - - - 255 Unemployment Taxes - - - 42 Workman's Compensation - - - 1,195 TOTAL PERSONNEL SERVICES -$ -$ -$ 26,185$ OPERATING EXPENSES Street Repairs - - - 96,410 TOTAL OPERATING EXPENSES -$ -$ -$ 96,410$ TOTAL EXPENDITURES -$ -$ -$ 122,595$ TOTAL REVENUES OVER EXPENSES -$ -$ -$ -$ 161 StormDrainageUtilityFundStormDrainageUtilityFund162 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” STORM DRAINAGE UTILITY FUND Mission To provide a safe, clean, and well-maintained roadway and storm drainage system to the residents of Trophy Club. Departmental Goal The Storm Drainage Department is committed to providing superior customer service and cost- effective and environmentally-safe storm drainage systems. Fiscal Year 2008-2009 Accomplishments Devised and implemented procedures for inspecting, repairing and maintaining the Town storm sewer network. Fiscal Year 2009-2010 Departmental Objectives Refine current storm drain inspection process. Develop and complete a professional drainage study covering the entire Town. To maintain or improve service level with a reduced budget. Workload Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Storm Drain Structure Inspection & Cleaning N/A N/A N/A 75 Storm Drain System Repairs N/A N/A N/A 52 Productivity Measures 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted Respond to resident calls in under 48 hours N/A N/A N/A 100% Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A N/A N/A 0.33 163 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services STORM DRAINAGE UTILITY FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Storm Drainage Fee Revenue - - - 126,931 Prior Year Reserves - - - 125,000 TOTAL REVENUES -$ -$ -$ 251,931$ EXPENDITURES PERSONNEL SERVICES Salaries & Wages - - - 14,626 Longevity - - - 74 Retirement - - - 1,911 Medical Insurance - - - 1,761 Dental Insurance - - - 102 Vision Insurance - - - 20 Life Insurance & Other - - - 105 Social Security Taxes - - - 911 Medicare Taxes - - - 213 Unemployment Taxes - - - 22 Workman's Compensation - - - 307 TOTAL PERSONNEL SERVICES -$ -$ -$ 20,052$ PROFESSIONAL & CONTRACTUAL SERVICES Engineering - - - 4,000 Independent Labor - - - 4,000 Maintenance & Repair - - - 2,000 Equipment Maintenance - - - 5,500 Trash Removal/Recycling - - - 10,000 TOTAL PROF & CONTRACTUAL SERVICES -$ -$ -$ 25,500$ OPERATING EXPENSES Dues & Memberships - - - 2,344 Street Sweeping - - - 9,000 Miscellaneous Expenses - - - 200 TOTAL OPERATING EXPENSES -$ -$ -$ 11,544$ CONSUMABLE SUPPLIES Fuel & Lube - - - 4,725 Printing - - - 258 TOTAL CONSUMABLE SUPPLIES -$-$4,983$ CAPITAL EXPENSES Master Drainage Study - - - 125,000 Debt Service - - - 64,836 TOTAL CAPITAL EXPENSES -$ -$ -$ 189,836$ TOTAL EXPENDITURES -$ -$ -$ 251,915$ TOTAL REVENUES OVER EXPENSES -$ -$ -$ 16$ 164 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services STORM DRAINAGE UTILITY FUND ADOPTED EXPENDITURES CAPITAL 75% PERSONNEL SERVICES 8% PROFESSIONAL & CONTRACTUAL 10%OPERATING 5% CONSUMABLE 2% STORM DRAINAGE UTILITY FUND ADOPTED REVENUES Prior Year Reserves 50% Storm Drainage Fee Revenue 50% 165 166 EconomicDevelopmentEconomicDevelopment167 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” 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. Fiscal Year 2008-2009 Accomplishments Funded a Master Park Plan Study for Trophy Club Park. Provided funding for the infrastructure replacement at the community pool, which enabled the Town to comply with new federal regulations. Fiscal Year 2009-2010 Departmental Objectives To continue funding the Master Park Plan Study for Trophy Club Park To provide matching funds the Texas Parks and Wildlife Department’s grant (if awarded) for Trophy Club Park. To help offset operational costs of the upcoming Northeast Park and the Community Spray Park. Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A N/A N/A N/A 168 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services EDC4A FUND ADOPTED REVENUES SALES TAX - GENERAL 67% INTEREST INCOME 1% RESERVES 32% EDC4A FUND ADOPTED EXPENSES INTERFUND TRANS OUT (GF I&S) 58% CAPITAL EXPENSES 21% PROPERTY MAINTENANCE 15%EDC PROJECTS 6% 169 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services ECONOMIC DEVELOPMENT CORPORATION 4A FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Sales Tax - General 238,048 251,143 245,190 245,189 Interest Income 9,893 10,000 3,000 3,000 Reserves - - 116,282 TOTAL REVENUES 247,941$ 261,143$ 248,190$ 364,471$ EXPENSES Legal - 300 - - Dues & Memberships - - - 140 Meetings - - - 200 Schools & Training - 750 - 879 Travel & Per Diem - - - 1,629 Miscellaneous Expenses 24 100 - 100 Property Maintenance - - - 55,000 EDC Projects - 87,611 16,770 23,000 Interfund Trans Out (GF I&S) 161,075 130,821 130,821 207,323 Large Project Reserves 11,311 26,361 4,856 - Office Supplies - 200 - 200 Capital Expenses 10,000 15,000 15,000 76,000 TOTAL EXPENSES 182,410$ 261,143$ 167,447$ 364,471$ TOTAL REVENUES OVER EXPENSES 65,531$ -$ 80,743$ -$ 170 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” 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. Fiscal Year 2008-2009 Accomplishments Initiated an economic development endeavor to target specific restaurant/retail establishments for empty 12,000 sq ft of inline space located within an existing shopping center (space has been vacant for 8 years); 13 acre Commercial PD site for destination entertainment venue(s). Continued to refine Trophy Club’s economic development marketing materials, investigated a new branding campaign, and continued outreach efforts to developers, business owners, and elected officials. Continued dialogue with developers to further encourage and define their development plans. Attended International Council of Shopping Centers deal-making conference in San Antonio, Texas. Conducted Phase I of a strategic planning session with a professional facilitator to develop an Economic Development Strategic Plan. Actively promoted development of key sites and existing commercial structures to their highest and best use. Investigated and researched development of potential new business incentives. Continued work with land owner and architecture firm to develop a Design Charrette and overlay district for the property located at Trophy Club Dr and Highway 114. Fiscal Year 2009-2010 Departmental Objectives Hold Phase II workshop to continue development of an Economic Development Strategic Plan. Complete economic development endeavor to target specific restaurant/retail establishments for empty 12,000 sq ft of inline space located within an existing shopping center (space has been vacant for 8 years); 13 acre Commercial PD site for destination entertainment venue(s). Attend International Council of Shopping Centers (ICSC) deal-making conference in San Antonio, Texas. Develop new marketing materials related to information gained from economic development study. Continue actively marketing key development sites and existing commercial structures. Develop and initiate a Trophy Club Stimulus Plan to provide a gift certificate/coupon funded by EDC-4B that will be redeemable at local restaurants and retailers. Attend Texas Economic Development Council workshops and short course. Continue research into developing a new brand/image for Trophy Club. Continue work with land owner and architecture firm to complete the Design Charrette and overlay district for the property located at Trophy Club Dr and Highway 114. Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A N/A N/A N/A 171 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services EDC4B FUND ADOPTED REVENUES INTEREST INCOME 2% SALES TAX - GENERAL 98% EDC4B FUND ADOPTED EXPENSES INTERGOV TRANS OUT (GF) 22% SCHOOLS & TRAINING 2%TRAVEL & PER DIEM 7%ADVERTISING 7% MISCELLANEOUS EXPENSE 9% EDC PROJECTS 31% INTERGOV TRANS OUT (GF I&S) 22% 172 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services ECONOMIC DEVELOPMENT CORPORATION 4B FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Sales Tax - General 119,024 125,572 122,595 $122,595 Interest Income 5,319 5,000 2,000 $2,000 Reserves - - 3,678 TOTAL REVENUES 124,343$ 130,572$ 124,595$ 128,273$ EXPENSES Publications/Books/Subscriptions 119 100 - - Dues & Memberships 2,650 - 100 300 Schools & Training - 1,400 735 2,300 Travel & Per Diem 654 3,000 1,739 7,850 Advertising 2,232 8,373 7,917 8,150 Miscellaneous Expenses 231 5,000 100 10,100 EDC Projects 32,518 54,571 48,191 37,645 Existing Business Stimulus Project - - - 10,000 Intergov Trans Out (GF I&S) - 26,362 26,362 26,362 Large Project Reserves 33,299 - - - Intergov Trans Out (GF) 11,122 25,566 20,000 25,566 Office Supplies 91 200 - - Printing - 6,000 - - TOTAL EXPENSES 82,916$ 130,572$ 105,144$ 128,273$ TOTAL REVENUES OVER EXPENSES 41,427$ -$ 19,451$ -$ 173 174 HotelOccupancyTaxFundHotelOccupancyTaxFund175 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” HOTEL & MOTEL FUND Mission Through the receipt of Hotel & Motel Tax, the mission of this fund is to promote tourism in Trophy Club. 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 & Motel Tax Fund’s primary function is to account for the receipt and distribution of the Town’s Hotel/Motel Occupancy Tax. Staff 2007-08 Actual 2008-09 Budget 2008-09 Estimate 2009-10 Adopted FTE N/A N/A N/A N/A 176 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services HOTEL & MOTEL FUND ADOPTED REVENUES Occupancy Tax 95% Interest Income 5% Community Events 23% Dues & Memberships 9% 4th of July Activities 68% HOTEL & MOTEL FUND ADOPTED EXPENSES 177 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services HOTEL & MOTEL FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Occupancy Tax 25,705 25,900 25,900 27,195 Interest Income 23 1,500 50 1,575 Prior Year Reserves - 19,280 19,280 - TOTAL REVENUES 25,728$ 46,680$ 45,230$ 28,770$ OPERATING EXPENSES Dues & Memberships - 2,500 2,500 2,500 Community Events - 6,000 6,000 6,600 4th of July Activities - 38,180 38,180 19,670 TOTAL EXPENSES -$ 46,680$ 46,680$ 28,770$ TOTAL REVENUES OVER(UNDER) EXPENSES 25,728$ -$ (1,450)$ -$ 178 179 CapitalImprovementProgramCapitalImprovementProgram180 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home”” CAPITAL IMPROVEMENT PROGRAM The Capital Improvement Program (CIP) represents the Town’s plan for development. The Capital Improvement Program 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 7. Operating budgets 181 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FIVE YEAR CAPITAL IMPROVEMENT PROGRAM 2009-2014 2009-10 2010-11 2011-12 2012-13 2013-14 TOTAL O & M Costs STREET IMPROVEMENTS Indian Creek (Creekmere to Greenhill) - 375,550 - - - 375,550 Greenhill - 270,900 - - - 270,900 Pin Oak Court - 107,940 - - - 107,940 Phoenix (Pebble Beach to Shields) - - 257,324 - - 257,324 Pebble Beach (Indian Creek to end) - - 252,473 - - 252,473 Timberline Court - - 47,628 - - 47,628 Indian Creek (Greenhill to end) - - - 286,724 - 286,724 Southbound Trophy Club (Bobcat to Durango) - - - 752,737 - 752,737 Troon Court/ Drive - - - 322,321 - 322,321 Public Services Maintenance Facility - - - 900,000 - 900,000 Portland Drive - - - - 124,964 124,964 Woodlands Court - - - - 91,170 91,170 Llano Drive - - - - 216,377 216,377 Wilshire Drive - - - - 79,500 79,500 Lee Court - - - - 116,698 116,698 Murfield Court - - - - 136,877 136,877 Total Street Improvements -$ 754,390$ 557,425$ 2,261,782$ 765,586$ 4,339,183$ PARKS AND RECREATION Northeast Park 566,500 - - - - 566,500 68,000 Northwest Park 3,316,500 - - - - 3,316,500 201,000 Harmony Park 760,000 - - - - 760,000 9,000 Eastside Trail Head Acquisition 160,000 - - - - 160,000 10,000 Recreation Center & Pool Feasibility Study 100,000 - - - - 100,000 UV Filter System 97,000 - - - - 97,000 Total Parks and Recreation Improvements 5,000,000$ -$ - - - 5,000,000$ LAND DEVELOPMENT Update of Comprehensive Land Use Plan - 75,000 - - - 75,000 Total Community Development -$ 75,000$ -$ -$ -$ 75,000$ PUBLIC SAFETY Architectural Fees for New Police Station - 100,000 - - - 100,000 New Police Station Construction - - - 7,500,000 - 7,500,000 100,000 Total Police -$ 100,000$ -$ 7,500,000$ -$ 7,600,000$ Total 5,000,000$929,390$557,425$9,761,782$765,586$17,014,183$ "a great place to call home" 182 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services CAPITAL PROJECTS FUND ADOPTED REVENUES $3.26M STREET GO BOND 2% GASB REPLACEMENT 1% 2010 Park Bond 97% CAPITAL PROJECTS FUND ADOPTED EXPENSES $3.26M STREET GO BOND 2% GASB REPLACEMENT 1% 2010 Park Bond 97% 183 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services CAPITAL PROJECTS FUND 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES GASB Replacement 64,221 37,849 37,200 44,707 $474 Harmony Park CO Bond 10,688 67,104 209,041 - $3.26M Street GO Bond 1,293,043 1,390,364 1,128,555 100,000 2010 Park Bond - - - 5,000,000 TOTAL REVENUES 1,367,952$ 1,495,317$ 1,374,796$ 5,144,707$ EXPENSES GASB Replacement 64,221 37,849 37,200 21,590 $474 Harmony Park CO Bond 341,506 346,000 209,041 - $3.26M Street GO Bond 1,293,043 1,390,364 1,128,555 100,000 2010 Park Bond - - - 5,000,000 TOTAL EXPENSES 1,698,770$ 1,774,213$ 1,374,796$ 5,121,590$ TOTAL REVENUES OVER(UNDER) EXPENSES (330,818)$ (278,896)$ -$ 23,117$ 184 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services CAPITAL PROJECTS FUND GASB Replacement 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Technology Replacement Allocation 64,221 37,849 37,200 44,707 TOTAL REVENUES 64,221$ 37,849$ 37,200$ 44,707$ EXPENSES Capital Expenses 64,221 37,849 37,200 21,590 TOTAL EXPENSES 64,221$ 37,849$ 37,200$ 21,590$ TOTAL REVENUES OVER EXPENSES -$ -$ -$ 23,117$ 185 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services CAPITAL PROJECTS FUND $3.26M Street GO Bond 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Interest Income 66,527 10,000 6,800 - Prior Year Reserves 1,226,516 1,380,364 1,121,755 100,000 TOTAL REVENUES 1,293,043$ 1,390,364$ 1,128,555$ 100,000$ EXPENSES Engineering 87,815 - - - Interfund Trans Out (I & S) - 10,000 10,000 - Street Repairs/Bond Program 1,205,228 1,380,364 1,118,555 100,000 TOTAL EXPENSES 1,293,043$ 1,390,364$ 1,128,555$ 100,000$ TOTAL REVENUES OVER EXPENSES -$ -$ -$ -$ 186 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services CAPITAL PROJECTS FUND $474K Harmony Park CO Bond 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Interest Income 10,688 - - - Prior Year Reserves - 67,104 209,041 - TOTAL REVENUES 10,688$ 67,104$ 209,041$ -$ EXPENSES Engineering 8,486 - - - Restrooms 39,825 136,000 98,835 - Lighting 185,136 - - - Parking Lots 107,309 210,000 110,206 - Bond/CO Issuance Cost 750 - - - TOTAL EXPENSES 341,506$ 346,000$ 209,041$ -$ TOTAL REVENUES OVER(UNDER) EXPENSES (330,818)$ (278,896)$ -$ -$ 187 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services CAPITAL PROJECTS FUND 2010 Park Bond 2007-08 2008-09 2008-09 2009-10 DESCRIPTION ACTUAL ADOPTED ESTIMATE ADOPTED REVENUES Bond Proceeds - - - 5,000,000 TOTAL REVENUES -$ -$ -$ 5,000,000$ EXPENSES Northeast Park - - - 566,500 Nothwest Park - - - 3,316,500 Harmony Park - - - 760,000 Eastside Trail Head Acquisition - - - 160,000 Recreation Center & Pool Feasibility Study - - - 100,000 UV Filter System - - - 97,000 TOTAL EXPENSES -$ -$ -$ 5,000,000$ TOTAL REVENUES OVER EXPENSES -$ -$ -$ -$ 188 189 StatisticalInformationStatisticalInformation190 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services ENTITY 2005 2006 2007 2008 2009 C28: TOWN OF TROPHY CLUB 0.43051 0.43051 0.43051 0.45551 0.47000 ESD2: PUBLIC IMPROVEMENT DISTRICT NO. 1 - -0.09084 0.11602 0.10914 W03: MUNICIPAL UTILITY DISTRICT NO. 1 0.28000 0.25000 0.23000 0.22500 0.20500 W05: MUNICIPAL UTILITY DISTRICT NO. 2 **0.34900 0.29900 0.27923 0.26423 0.00000 DENTON COUNTY 0.24648 0.23192 0.23589 0.23577 0.24980 TARRANT COUNTY -0.64628 0.63628 0.62987 0.62957 TARRANT COUNTY - 0.27150 0.26650 0.26400 0.26400 TARRANT COUNTY COLLEGE DISTRICT - 0.13938 0.13938 0.13797 0.13767 TARRANT COUNTY HOSPITAL DISTRICT - 0.23540 0.23040 0.22790 0.22790 NORTHWEST INDEPENDENT SCHOOL DISTRICT 1.81930 1.66500 1.33505 1.33500 1.35500 MUNICIPAL UTILITY DISTRICT NO. 1 (DENTON COUNTY)2.77629 2.57743 2.23145 2.25128 2.27980 MUNICIPAL UTILITY DISTRICT NO. 1 (TARRANT COUNTY)*- 2.99179 2.63184 2.64538 2.65957 MUNICIPAL UTILITY DISTRICT NO. 2**2.84529 2.62643 2.28068 2.29051 PUBLIC IMPROVEMENT DISTRICT NO. 1***- - 2.09229 2.14230 2.18394 ** Municipal Utility Districts No.1 and No.2 were consolidated as a result of the May 9, 2009 election *** Represents O&M assessment for Emergency Services. Residents are also responsible for an additional flat dollar amount debt assessment, which varies by lot size (not depicted). * Incorporated as a result of Denton/Tarrant County border dispute. (=) EQUALS (+) PLUS APPLICABLE DISTRICT (+) PLUS APPLICABLE COUNTY (+) PLUS SCHOOL DISTRICT 2.77629 2.84529 2.57743 2.62643 2.99179 2.23145 2.28068 2.63184 2.09229 2.25128 2.29051 2.64538 2.14230 2.27980 2.65957 2.18394 0.00000 1.00000 2.00000 3.00000 4.00000 5.00000 6.00000 7.00000 8.00000 9.00000 10.00000 2005 2006 2007 2008 2009 TOTAL COMBINED TAX & ASSESSMENT DISTRIBUTION FIVE YEAR SUMMARY PUBLIC IMPROVEMENT DISTRICT NO. 1*** MUNICIPAL UTILITY DISTRICT NO. 1 (TARRANT COUNTY)* MUNICIPAL UTILITY DISTRICT NO. 2** MUNICIPAL UTILITY DISTRICT NO. 1 (DENTON COUNTY) 191 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TAX YEAR O&M RATE I&S RATE TOTAL RATE % CHG TAX YEAR O&M RATE I&S RATE TOTAL RATE % CHG 1986 0.12000 0.00000 0.12000 -1998 0.40600 0.05980 0.46580 0.0% 1987 0.17500 0.00000 0.17500 45.8%1999 0.41500 0.04551 0.46051 -1.1% 1988 0.22700 0.00000 0.22700 29.7%2000 0.41750 0.04301 0.46051 0.0% 1989 0.22700 0.00000 0.22700 0.0%2001 0.40041 0.04010 0.44051 -4.3% 1990 0.24950 0.00000 0.24950 9.9%2002 0.38751 0.05300 0.44051 0.0% 1991 0.27960 0.00000 0.27960 12.1%2003 0.37751 0.05300 0.43051 -2.3% 1992 0.33610 0.00000 0.33610 20.2%2004 0.37751 0.05300 0.43051 0.0% 1993 0.33610 0.00000 0.33610 0.0%2005 0.35963 0.07088 0.43051 0.0% 1994 0.33610 0.09000 0.42610 26.8%2006 0.36723 0.06328 0.43051 0.0% 1995 0.33110 0.08000 0.41110 -3.5%2007 0.35104 0.07947 0.43051 0.0% 1996 0.33700 0.07300 0.41000 -0.3%2008 0.37431 0.08120 0.45551 5.8% 1997 0.40040 0.06540 0.46580 13.6%2009 0.38838 0.08162 0.47000 3.2% TAX RATE HISTORY 9% 91% 9% 91% 12% 88% 12% 88% 12% 88% 16% 84% 15% 85% 18% 82% 18% 82% 17% 83% 0% 20% 40% 60% 80% 100% 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 TOWN OF TROPHY CLUB AD VALOREM TAX DISTRIBUTION (%) TEN YEAR SUMMARY I&S %O&M % 192 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services TAX YEAR 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 VALUE 443.0 497.6 528.3 564.6 571.8 598.3 670.8 749.9 784.7 840.7 ANNUAL CHG 17% 12% 6% 7% 1% 5% 12% 12% 5% 7% $0 $100 $200 $300 $400 $500 $600 $700 $800 $900 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 TOWN OF TROPHY CLUB ASSESSED NET TAXABLE VALUE ($M) TEN YEAR SUMMARY 193 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” TOP TAXPAYING ENTITIES TAXPAYER NAME TAXABLE VALUE CNL Retirement Crsi $20,300,000 Regency Centers LP $12,792,824 High Trophy Development LP $12,437,841 Standard Pacific of Texas LP $ 7,430,475 BDMR Development LLC $ 7,018,580 Goodman Family of Builders LP $ 6,838,532 Clubcorp Golf Tex LP P/S $ 6,660,000 4663 Okeechobee Blvd & Palm Beach Holdings $ 6,524,588 Trophy Club Medical Center LP $ 6,070,692 Armore Trophy Club LLC $ 5,615,000 Oncor Electric Delivery Company $ 4,514,170 Randall’s Food & Drug LP $ 3,396,690 JSB Properties LP $ 2,867,109 K Hovnanian Homes DFW LLC $ 2,748,301 Encana Oil & Gas $ 2,667,230 194 SupplementalInformationSupplementalInformation195 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services “a great place to call home” OUR TOWN HISTORY Trophy Club is the first master planned community in Texas The Town is a true residential community covering 2,385 acres, of which only 15 are zoned for commercial use The Town originally envisioned as a retirement community, has a very cosmopolitan make up. Population growth has come mainly from families The roots of Trophy Club run deep in the history of this area of North Texas, back to the days in 1847 when Charles and Matilda Medlin along with 20 other families from Missouri settled along Denton Creek. Floods drove them to higher ground, to the area around present day Trophy Club. Much of the early history of the town, is reflected in inscriptions on the tombstones in Medlin Cemetery which was designated a Texas historical landmark in 1977. As legend has it, the area was chosen as a cemetery site when Mittie Ann Medlin died April 15, 1850 at the age of 21. She had told her parents she wanted to be buried on this hill because of the beautiful views. Trophy Club began in 1973 when Houston developers Johnson and Loggins approached the Council of Westlake on the possibility of constructing a housing development around a posh country club. The town name came from the original plan that the Country Club would house the trophy collection of golfing legend Ben Hogan. The Hogan course at Trophy Club Country Club is the only golf course ever designed by Mr. Hogan. In 1983, Gibraltar sold the development to Independent America Group of Dallas who added nine holes to the golf course called the Eagle. As with the early pioneers, the residents needed a voice in planning the future of the town, and Trophy Club was incorporated on January 19,1985. In 1994 Jeff Beck purchased the remaining 1200 acres of undeveloped land in the community and a new era of growth and development was born. Trophy Club has long been a development with foresight, the foresight of the growth corridor of Northeast Tarrant County and Southern Denton County. We now sit at the gateway of the State Highway 114 corridor between the D/FW International Airport and the Solana/Alliance Industrial Complex poised to continue to grow beautifully in the new Millennium. 196 TOWN OF TROPHY CLUB, TEXAS SOME FACTS ABOUT US Phone: 682-831-4600 – Fax: 817-491-9312 Website: www.trophyclub.org COMMUNITY Residents.................................7,810 Square miles............................4.017 Number of Households ............2,640 Household size.........................2.83 LOCATION From DFW Airport ....................14.68 miles From Dallas ..............................30 miles From Ft. Worth .........................23 miles QUALITY OF LIFE Texas’ first premiere planned community Wide range of home prices from the low $100’s to $1,000,000 Country Club with two 18-hole premiere golf courses; including the only course designed by Ben Hogan 15.4 miles planned pathways in new developments TOWN AMENITIES Community Swimming Pool 817-491-0500 Harmony Park Independence Park Trophy Club Park 817-491-9616 COMMUNITY CHURCHES 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 Moody’s Investors A2 underlying; Aaa – sold TOWN ISO RATING Class 3 - Effective November 1, 2008 TAX RATES (Per $100 Valuation) Denton County ........................................................$0.24980 MUD No. 1...............................................................$0.20500 Northwest ISD.........................................................$1.3550 PID No. 1 (Emergency Services) (Denton County) .$0.10914 Tarrant County ........................................................$0.26400 Tarrant County College District ...............................$0.13767 Tarrant County Hospital District...............................$0.227897 Town .......................................................................$0.47000 TAXES – COMBINED (Per $100 Valuation) MUD No. 1 (Tarrant County) ..................................$2.659567 MUD No. 1 (Denton County) ..................................$2.2798 PID No. 1 (Emergency Services) (Denton County). $2.18394 STATE SALES TAX – 8.25% (6.25% State, 0.75% EDC, 1.25% Town) UTILITIES Water and Sewer .........................Trophy Club MUD 1 Gas/Electricity ..............................www.powertochoose.org Telephone ....................................Southwestern Bell,AT&T Cable............................................Charter Communications NORTHWEST ISD Public Information:........................817-215-0000 or nisd@nisdtx.org Lakeview Elementary ................... 817-215-0750 or 817-491-9492 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 or 940-648-2211 2009 Test Scores SAT - 1490 ACT – 21.2 TOWN COUNCIL Mayor Connie White Council Members: Glenn Strother, Mayor Pro Tem Susan Edstrom Bill Rose Philip Sterling Kathleen Wilson DEPARTMENTS Town Manager Brandon Emmons Assistant Town Manager Stephen Seidel Town Secretary Lisa Hennek MUD District Manager Robert Scott Finance Director Kathy DuBose Fire Chief Danny Thomas Information Systems Director Mike Pastor Parks & Recreation Director Adam Adams Planning & Zoning Manager Carolyn Huggins Police Chief Scott Kniffen Street Superintendent Ed Helton Updated December 14, 2009 197 GlossaryGlossary198 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. 199 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 200 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. 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 201 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.) 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). 202 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. 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. 203 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. 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. 204 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. 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. 205