Fiscal Year 2010-2011Annual Program of Services
TOWN OF TROPHY CLUB
ANNUAL PROGRAM OF SERVICES
FISCAL YEAR 2010-11
ADOPTED
ON
SEPTEMBER 30, 2010
PREPARED BY:
STEPHEN SEIDEL
ACTING TOWN MANAGER
KATHY DuBOSE
FINANCE DIRECTOR
MICHAEL AGUILERA
CHIEF FINANCIAL AND BUDGET ANALYST
STEPHANIE GOHLKE
FINANCIAL ANALYST
RENAE GONZALES
SENIOR ACCOUNTANT
SHANNON DePRATER
DEPUTY TOWN SECRETARY
MIKE PASTOR
INFORMATION SERVICES DIRECTOR
GARIN GIACOMARRO
MANAGEMENT INTERN
This budget reflects a property a property tax rate of $0.515 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 7.05
PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND
OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $26.19.”
ELECTED OFFICIALS
Mayor Connie White
Mayor Pro Tem Bill Rose
Council Member Margi Cantrell
Council Member Larry Hoover
Council Member J. D. Stotts
Council Member Glenn Strothers
APPOINTED OFFICIALS
Acting Town Manager Stephen Seidel
Town Attorney Patricia Adams
Town Secretary Lisa Hennek
Municipal Judge Honorable Mark Chambers
KEY STAFF
Community Development Director Carolyn Huggins
Emergency Medical Services & Fire Chief Danny Thomas
Finance Director Kathy DuBose
Information Systems Manager Mike Pastor
Parks & Recreation Director Adam Adams
Police Chief Scott Kniffen
Streets Director Ed Helton
Table of Contents
2010-2011
READER’S GUIDE
Trophy Club Map............................................................................................................................................1
Profile of Trophy Club ....................................................................................................................................2
Budget Calendar............................................................................................................................................3
Reader’s Guide..............................................................................................................................................4
BUDGET IN BRIEF
Organizational Chart………………………………………………………………………………………………......8
Revenue & Expenditure Summary.................................................................................................................9
Fund Balance Summary...............................................................................................................................11
Full Time Equivalent (FTE) Summary………………………………………………………………………...……13
General Fund Revenue & Expenditure Summary ……………………………………………………….…..…..14
Trophy Club Park Fund Revenue & Expenditure Summary…………………………………………………..…15
Debt Service Fund Revenue & Expenditure Summary………………………………………………….…........16
Street Maintenance Sales Tax Fund Revenue & Expenditure Summary.....................................................17
Economic Development 4A Corporation Revenue & Expenditure Summary ...............................................18
Economic Development 4B Corporation Revenue & Expenditure Summary ...............................................19
Storm Drainage Utility Fund Revenue & Expenditure Summary..................................................................20
Hotel Occupancy Tax Fund Revenue & Expenditure Summary...................................................................21
Capital Projects Fund...................................................................................................................................22
GENERAL FUND
General Fund Revenue & Expenditure Summary........................................................................................23
General Fund Revenue Summary................................................................................................................24
General Fund Expenditure Summary...........................................................................................................26
Administrative Services
Manager’s Office ...................................................................................................................................27
Human Resources.................................................................................................................................30
Information Services..............................................................................................................................33
Legal......................................................................................................................................................36
Public Safety Services
Police.....................................................................................................................................................39
EMS.......................................................................................................................................................42
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Streets
Streets Summary...................................................................................................................................45
Street Maintenance................................................................................................................................47
Storm Sewer..........................................................................................................................................48
Construction Inspection.........................................................................................................................49
Parks
Parks Summary.....................................................................................................................................50
Parks General....................................................................................................................................…52
Independence Park............................................................................................................................…54
Harmony Park........................................................................................................................................56
Lakeview Soccer Fields.........................................................................................................................58
Medians and Common Areas............................................................................................……………..60
Freedom Park........................................................................................................................................62
Recreation
Recreation Summary.............................................................................................................................63
Recreation General................................................................................................................................65
Pools......................................................................................................................................................67
Recreation Programs.............................................................................................................................69
Day Camp Programs.............................................................................................................................71
Community Event Programs....................................................................................................………...73
Swim Team............................................................................................................................................75
Athletic Programs………………………………………………………………………………………….........76
Community Development
Community Development Summary......................................................................................................77
Planning & Zoning.................................................................................................................................79
Community Development ......................................................................................................................81
Financial Services
Financial Services Summary.................................................................................................................82
Finance..................................................................................................................................................84
Municipal Court......................................................................................................................................86
Facilities Management……………………………………………………………………………………….....……87
DEBT SERVICE FUND
Debt Management Overview ........................................................................................................................90
Estimated Ad Valorem Tax Collections and Distribution……………………………………………………… ...92
Debt Service Revenue & Expenditure Summary.....................................................................................….94
Outstanding Bonded Debt……………………………………………………………………………………….......95
TROPHY CLUB PARK FUND
Trophy Club Park.........................................................................................................................................99
STREET MAINTENANCE SALES TAX FUND
Street Maintenance Sales Tax Fund Overview..........................................................................................102
STORM DRAINAGE UTILITY FUND
Storm Drainage Utility Overview ................................................................................................................105
ECONOMIC DEVELOPMENT
Economic Development Corporation 4A Fund...........................................................................................108
Economic Development Corporation 4B Fund...........................................................................................111
HOTEL OCCUPANCY TAX FUND
Hotel Occupancy Tax Fund Overview........................................................................................................114
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program Overview........................................................................……….….……….117
Five Year Capital Improvement Program…………………………………………………………………… .….118
Capital Projects Fund Summary.................................................................................................................119
GASB Replacement Fund..........................................................................................................................122
Street GO Bond Fund ................................................................................................................................123
Harmony Park Bond Fund..........................................................................................................................124
Park Bond Fund.........................................................................................................................................125
Street CO Bond Fund.................................................................................................................................126
GLOSSARY
Glossary.....................................................................................................................................................127
Annual Program of Services
DALLAS / FORT WORTH REGION
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PROFILE OF TROPHY CLUB, TEXAS
The Town of Trophy Club, Texas incorporated in 1985 as Texas’ first premiere planned community and is
located in the North Central portion of Texas. This area of the state has proven to be one of the top
growth areas in Texas and the United States. The Town currently occupies a land area of just over 4
square miles and serves a growing population of approximately 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 the Town Manager, Town Secretary, 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.”
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BUDGET CALENDAR
2010-2011
April 19 Monday Budget Kick-Off
May 17 Monday Appraisal Districts Submit Preliminary Tax Values
June 2 - 3 Wednesday/Thursday Management Team Strategic Business Planning Retreat
June 21 Monday 2010-2011 Budget Management Overview with Council
July 19 Monday Management Budget Update with Council
Discussion of Capital Improvement Program
July 26 Monday Certified Appraisal Roll Due from Denton Central Appraisal District
(Normal Deadline of July 25 falls on Sunday)
July 31 Saturday Acting Town Manager Submits the 2010-2011 Proposed Budget to
Council
August 1 - 2 Sunday/Monday Town Council Strategic Planning Retreat
August 2 Monday Management Overview of Proposed Budget with Council
August 9
(if necessary)
Monday Special Called Council Meeting – Budget Discussion
August 16 Monday Budget Discussion
Submit Effective and Rollback Rate Calculations to Town Council
Vote to Propose Tax Rate (over effective rate)
Set Public Hearings for September 13 and September 20
Publish Notice of Public Hearing on Tax Increase
Publish Notice of Effective and Rollback Tax Rates, Statement and
Schedules
August 23
(if necessary)
Monday Special Called Council Meeting – Budget Discussion
August 30
If necessary)
Monday Special Called Council Meeting – Budget Discussion
September 13 Monday Council Budget Discussion
First Public Hearing on Tax Increase
Public Hearing on PID Service Assessment
Announce Meeting to Adopt Tax Rate
September 20 Monday Council Budget Discussion
Second Public Hearing on Tax Increase
Public Hearing on Budget
Adopt PID Assessment Rate
Announce Meeting to Adopt Tax Rate
Announce Vote on Tax Rate
September 27 Monday Special Called Council Meeting
Budget Adoption
Tax Rate Adoption
Approve Tax Roll
Vote to Ratify Property Tax Revenue
October 1 Friday Fiscal Year 2010-2011 Begins
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READER’S GUIDE
The Reader's Guide provides an overview of the Town of Trophy Club’s budget process and budget documents.
The Town of Trophy Club has prepared a budget designed to meet the highest standards of performance in
municipal budgeting. This document provides a summary of all budgeted funds, including both revenue and
expenditure summaries. Major budget documents, the budget process, and organization of the budget itself are
described below.
Major Budget Documents
The Town of Trophy Club’s budget process includes the production of three key documents. It is important to
understand the timing and purpose of these documents in order to fully understand the process itself.
1. The Manager’s Message
The Manager’s Message is submitted to town council in late July as a part of the proposed budget.
This report summarizes and identifies key issues with regard to revenues and expenditures for the
coming year.
2. The Proposed Budget
Pursuant to Town Charter, the proposed budget must be submitted to Town Council by July 31 or at
least sixty (60) days prior to the first day of the new fiscal year.” This document represents a
balanced version of departmental budget requests versus projected revenues. The proposed
budget is a product 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.
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Annual Program of Services
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.
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Annual Program of Services
Budgeted Funds
The Town of Trophy Club budget consists of various funds. Each fund represents a specific function and
maintains individual objectives. The Town of Trophy Club’s budget includes the following funds:
General Fund – The General Fund contains the control and fiscal accounting for the Town’s general
service operations such as administration, public safety, parks, etc. The General Fund’s two major revenue
sources are the sales and ad valorem taxes.
Interest & Sinking Fund – The Interest & Sinking Fund is used to record and control the accumulation of
resources for payment of general long-term debt principal and interest. The Town issues debt to acquire or
construct capital assets, such as roads or parks for the general benefit of Trophy Club citizens. Resources
include an applicable portion of the ad valorem tax levy and related interest income usable from debt service.
Special Revenue Funds – Special Revenue Funds are used to account for the receipt of specific
revenue sources that are restricted for expenditures for a specified purpose. Included in the special revenue
funds are: 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 (1st) 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)
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
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.
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
TOWN OF TROPHY CLUB
ORGANIZATION STRUCTURE
Trophy Club
Residents
Town Council
Town Manager
Assistant Town
Manager
Director of
Finance
Human Resources
Manager
IT Director
Network Support
Specialist
Human Resources
Coordinator
Director of Street
Services
Director of Parks &
Recreation
Police Chief
Fire Chief
Streets Crew
Leader
Street
Maintenance
Worker I
(2)
Street
Maintenance
Worker II
(1)
Parks Supervisor
Recreation
Supervisor
Aquatics/Outdoor
Supervisor
Community
Development
Director
Parks Crew
Leader
Landscape
Maintenance
Worker
(4)
Irrigation
Technician
Police Sergeant-
CID
Police
Commander-
Operations
SRO
Code
Enforcement/ACO
Patrol Sergeant
Patrol Officer (9)
Town Secretary
Deputy Town
Secretary/RMO
Fire Lieutenant
(3)
Driver/Engineer
(3)
Firefighter (6)
Town Attorney
Reserve Patrol
Officer(s)
Chief
Budget/Financial
Analyst
Financial Analyst /
Court Administrator
Court Clerk
Administrative
Assistant
Senior Building
Inspector
Permit Official
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
REVENUES & EXPENDITURES SUMMARY
FY 2010-11 ADOPTED
EXPENDITURES
$12,297,519
HOTEL OCCUPANCY TAX
FUND
$20,050
EDC 4B
$124,595 EDC 4A
$252,774
STORM DRAINAGE UTILITY
FUND
$130,000
STREET MAINTENANCE
SALES TAX FUND $126,273
TROPHY CLUB
PARK FUND
$127,458
DEBT SERVICE
FUND
$1,390,719
GENERAL FUND
$5,988,720
CAPITAL PROJECTS FUND
$4,136,930
REVENUES
$8,986,995 GENERAL FUND
$5,988,720
DEBT SERVICE
FUND
$1,369,719
STREET MAINTENANCE
SALES TAX FUND $126,273
STORM DRAINAGE UTILITY
FUND
$130,000
HOTEL OCCUPANCY TAX
FUND
$20,050
EDC 4B
$128,273
EDC 4A
$253,545
TROPHY CLUB
PARK FUND
$126,000
CAPITAL PROJECTS FUND
$844,415
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
REVENUE & EXPENDITURE SUMMARY BY FUND
2010-2011
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
General Fund 5,985,454 7,159,013 6,022,311 6,010,051 5,954,358 6,155,099 6,269,311 6,439,252
Debt Service Fund 613,198 897,972 815,971 911,728 911,728 1,390,719 1,390,365 1,395,650
Trophy Club Park Fund 65,245 76,628 128,517 120,801 69,057 126,000 130,000 135,000
Street Maintenance Sales Tax Fund - - - 122,595 122,595 126,273 130,061 133,963
Storm Drainage Utility Fund - - - 251,931 128,500 248,000 131,500 131,500
Economic Development Corporation 4A 252,329 247,941 232,659 364,471 306,497 288,774 261,121 268,925
Economic Development Corporation 4B 126,066 124,343 116,651 128,273 123,095 128,273 132,061 132,061
Hotel Occupancy Tax Fund - 25,728 17,132 28,770 19,063 20,050 21,050 22,100
Capital Projects Fund 3,808,323 141,436 44,318 5,044,707 5,044,707 5,061,930 951,430 47,430
TOTAL REVENUE 10,850,615$ 8,673,061$ 7,377,559$ 12,983,327$ 12,679,600$ 13,545,118$ 9,416,899$ 8,705,881$
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
General Fund 5,750,235 6,627,875 5,764,012 5,928,820 5,705,487 6,034,961 6,543,756 6,649,075
Debt Service Fund 543,920 907,740 904,918 911,728 911,728 1,377,330 1,499,311 1,492,474
Trophy Club Park Fund 62,644 116,295 102,633 120,596 101,030 126,000 140,269 143,498
Street Maintenance Sales Tax Fund - - - 122,595 122,595 126,273 130,061 133,963
Storm Drainage Utility Fund - - - 251,915 126,877 248,000 131,500 131,500
Economic Development Corporation 4A 251,584 172,410 178,020 364,471 306,497 288,774 261,121 278,528
Economic Development Corporation 4B 109,823 82,916 74,002 128,273 108,042 124,595 125,295 125,295
Hotel Occupancy Tax Fund - - 41,828 28,770 19,063 20,050 21,050 22,100
Capital Projects Fund 682,719 1,698,770 1,529,000 5,021,590 34,590 5,061,930 937,780 33,000
TOTAL EXPENDITURES 7,400,925$ 9,606,006$ 8,594,413$ 12,878,758$ 7,435,909$ 13,407,913$ 9,790,143$ 9,009,433$
TOTAL REVENUES OVER/UNDER EXPENDITURES 3,449,690$ (932,945)$ (1,216,854)$ 104,569$ 5,243,691$ 137,205$ (373,244)$ (303,552)$
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FUND BALANCE SUMMARY BY FUND
2010-2011
ACTUAL ESTIMATED ESTIMATED
FUND BALANCE REVENUES EXPENDITURES
FUNDS 10/1/2009 2009-2010 2009-2010
General Fund 2,010,869 5,954,358 5,705,487
Debt Service Fund 63,305 911,728 911,728
Trophy Club Park Fund 13,272 69,057 101,030
Street Maintenance Sales Tax Fund* - 122,595 122,595
Storm Drainage Utility Fund** - 128,500 126,877
Economic Development Corporation 4A 380,084 306,497 306,497
Economic Development Corporation 4B 258,176 123,095 108,042
Hotel Occupancy Tax Fund 32,560 19,063 19,063
Capital Projects Fund 7,507 5,044,707 34,590
TOTAL 2,765,773$ 12,679,600$ 7,435,909$
* 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
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FUND BALANCE SUMMARY BY FUND
2010-2011
ADOPTED ADOPTED PROJECTED
PROJECTED BUDGETED BUDGETED ENDING
FUND BALANCE REVENUES EXPENDITURES FUND BALANCE
9/30/2010 2010-2011 2010-2011 9/30/2011
2,259,740 6,155,099 6,034,961 2,379,878
63,305 1,390,719 1,377,330 76,694
(18,701) 126,000 126,000 (18,701)
- 126,273 126,273 -
1,623 248,000 248,000 1,623
380,084 288,774 288,774 380,084
273,229 128,273 124,595 276,907
32,560 20,050 20,050 32,560
5,017,624 5,061,930 5,061,930 5,017,624
8,009,464$ 13,545,118$ 13,407,913$ 8,146,669$
Page 12 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FULL TIME EQUIVALET (FTE) SUMMARY
2008-09 2009-10 2009-10 2010-11
ACTUAL BUDGET ESTIMATED ADOPTED
GENERAL FUND
Administrative Services
Manager's Office 4.00 3.50 3.50 4.00
Human Resources 0.50 0.50 0.50 1.00
Information Services 1.00 1.00 1.00 2.00
Legal 1.00 1.00 1.00 1.00
Public Safety Services
Police 15.50 15.50 15.50 16.00
Emergency Medical Services 6.37 6.31 6.31 6.31
Streets 6.00 4.04 4.04 4.04
Parks 7.50 7.50 7.50 7.50
Recreation 2.10 2.10 2.10 2.10
Planning and Zoning 1.00 1.00 1.00 1.00
Community Development 1.50 1.50 1.50 2.00
Financial Services
Finance 2.00 3.00 2.00 3.00
Municipal Court 1.00 1.00 1.00 1.00
Facilities Management N/A N/A N/A N/A
TOTAL GENERAL FUND 49.47 47.95 46.95 50.95
TROPHY CLUB PARK FUND 1.40 1.40 1.40 1.40
STREET MAINTENANCE SALES TAX FUND N/A 0.63 0.63 0.63
STORM DRAINAGE UTILITY FUND N/A 0.33 0.33 0.33
TOTAL FULL TIME EQUIVALENTS (FTEs) 50.87 50.31 49.31 53.31
Page 13 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
REVENUE & EXPENDITURE SUMMARY
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
REVENUES ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
Property Taxes 2,488,877 2,639,337 2,991,858 3,247,370 3,224,500 3,435,998 3,537,638 3,644,020
Sales Taxes 592,919 595,118 574,779 490,378 502,378 517,450 532,974 548,963
Franchise Fees 462,476 499,134 552,745 565,680 524,400 565,200 592,356 620,837
Building Permits 121,238 311,115 543,470 384,000 565,000 504,000 504,000 504,000
Developers Fees 190,650 336,210 184,134 56,500 - 50,000 50,000 50,000
Trash and Drainage *406,484 409,554 449,106 344,000 344,000 - - -
EMS and Municipal Court 230,712 259,200 285,477 273,945 291,509 300,633 304,923 309,341
Transfers and Other Revenue 1,401,279 1,974,827 308,693 451,528 317,171 593,018 558,319 572,676
Parks and Recreation Programs 90,819 134,518 132,049 196,650 185,400 188,800 189,100 189,415
REVENUES 5,985,454$ 7,159,013$ 6,022,311$ 6,010,051$ 5,954,358$ 6,155,099 6,269,311$ 6,439,252$
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
EXPENDITURES ACTUAL ACTUAL ESTIMATE BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
Manager's Office - 438,520 474,656 621,639 591,728 546,417 558,189 563,770
Human Resources - 28,015 38,715 45,240 43,244 81,752 82,545 83,924
Information Services 121,237 180,881 196,431 200,893 194,984 296,337 298,791 301,055
Legal 120,732 165,219 246,298 152,700 147,740 154,818 153,878 154,256
Administration ** 781,310 - - - - - - -
Police 1,184,081 1,372,753 1,307,421 1,416,725 1,394,683 1,468,489 1,420,681 1,446,682
Emergency Medical Services 441,438 750,685 609,173 673,145 649,078 676,891 711,738 707,690
Fire Department *** 735,143 870,860 - - - - - -
Streets 301,681 448,167 620,832 399,538 374,817 398,446 404,116 412,892
Storm Sewer 37,510 128,955 108,880 - - - - -
Construction Inspections - 90,265 61,590 - - - - -
Parks 927,221 732,170 715,969 809,782 792,272 912,577 1,442,424 1,477,234
Recreation 199,201 419,823 409,845 497,123 495,067 615,088 561,589 569,903
Planning & Zoning 160,500 125,087 99,883 129,241 118,885 144,694 144,848 146,506
Community Development 672,148 489,583 492,977 504,497 498,065 191,206 196,787 200,826
Finance - 223,094 236,211 300,430 251,830 390,915 405,130 416,276
Municipal Court 68,035 69,286 61,034 76,590 75,162 79,751 82,284 83,992
Facilities Management - 94,511 84,097 101,277 77,932 77,580 80,755 84,068
EXPENDITURES 5,750,235$ 6,627,875$ 5,764,012$ 5,928,820$ 5,705,487$ 6,034,961 6,543,756$ 6,649,075$
TOTAL SURPLUS/(SHORTFALL) 235,219$ 531,138$ 258,299$ 81,231$ 248,871$ 120,138 (274,445)$ (209,823)$
* Drainage fees were transferred to a separate fund in fiscal year 2009-10. Begin recording Trash fees as a liability in FY 2010-11.
** Manager's Office, Human Resources, Finance, and Facilities Management were included in "Administration" until fiscal year 2007-08.
*** Fire Service was moved to Trophy Club Municipal Utility District in fiscal year 2008-09.
GENERAL FUND
Page 14 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
TROPHY CLUB PARK FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Park Revenues 65,000 46,575 126,511 120,801 68,000 126,000 130,000 135,000
Interest Income 245 53 6 - 3 - - -
Intergov Trans In (EDC/MUD)30,000 - - - - -
Miscellaneous Revenue 18 - 2,000 - 1,054 - - -
TOTAL REVENUES 65,245$ 76,628$ 128,517$ 120,801$ 69,057$ 126,000$ 130,000$ 135,000$
PERSONNEL SERVICES
Salaries & Wages 12,566 26,705 35,120 41,527 29,840 44,238 43,800 43,800
Longevity - - - 64 64 - - -
Retirement 1,407 2,056 2,044 2,410 2,410 2,885 2,856 2,856
Medical Insurance 75 1,697 2,161 2,135 1,900 2,390 2,823 3,247
Dental Insurance 4 97 111 124 110 323 428 492
Vision Insurance 2 28 29 24 24 24 32 36
Life Insurance & Other - 110 112 298 150 319 319 319
Social Security Taxes 774 1,625 2,058 2,579 1,954 2,743 2,716 2,716
Medicare Taxes 181 380 481 603 457 641 635 635
Unemployment Taxes 105 144 127 553 553 265 265 265
Worker's Compensation 79 283 844 1,181 1,181 1,097 1,086 1,086
Pre-Employment Physicals/Testing 62 60 167 70 70 70 70 70
TOTAL PERSONNEL SERVICES 16,455$ 34,385$ 43,254$ 51,568$ 38,714$ 54,995 55,030$ 55,522$
PROFESSIONAL & CONTRACTUAL SERVICES
Park Administration - 12,000 10,000 10,000 10,000 10,000 10,000 10,000
Police and EMS Services - 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Software & Support - - - 2,033 2,033 - - -
Legal - - - - - - -
Auditing - - - 972 972 1,000 1,000 1,000
Equipment Maintenance - - 1,028 1,033 1,033 750 788 827
Consultants 1,146 535 - 500 27 500 525 551
Collection Fees - - - 1,263 1,263 1,300 1,300 1,300
Portable Toilets 1,962 2,316 5,152 4,000 4,000 3,872 4,066 4,269
TOTAL PROF & CONTRACTUAL SERVICES 17,440$ 19,851$ 21,180$ 24,801$ 24,328$ 22,422 22,678$ 22,947$
OPERATING EXPENSES
Telephone 400 558 475 450 450 450 464 477
Communications/Pagers/Mobiles 800 1,209 1,747 3,156 1,900 2,527 2,578 2,629
Electricity 1,514 1,023 1,655 3,466 2,966 3,466 3,535 3,606
Water 1,134 1,359 1,363 2,908 2,200 3,000 3,150 3,308
Service Charges & Fees - - 1 1,500 1,500 1,500 1,575 1,654
Insurance 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Dues & Memberships - - - 405 405 340 340 340
Schools & Training - 68 1,575 1,125 55 1,100 1,100 1,100
Travel & Per Diem - - 1,417 1,134 134 1,330 1,330 1,330
Advertising 25 3,951 258 1,955 1,955 2,000 2,100 2,205
Miscellaneous Expenses - 585 684 350 350 350 368 386
Community Events - - 2,675 3,100 3,090 3,100 3,255 3,418
Property Maintenance 13,943 13,742 19,080 16,106 16,102 20,683 33,921 35,617
Furniture/Equipment < $5000 - - - 303 303 - - -
TOTAL OPERATING EXPENSES 22,816$ 27,495$ 35,930$ 40,958$ 36,410$ 44,846 58,716$ 61,071$
CONSUMABLE SUPPLIES
Fuel & Lube - - 81 1,366 75 500 525 551
Uniforms 241 338 10 336 236 815 839 865
Small Tools - 697 1,270 - - 1,000 1,000 1,000
Office Supplies 208 178 204 342 342 247 247 247
Maintenance Supplies 28 116 78 625 625 425 446 469
Printing 968 599 626 600 300 750 788 827
TOTAL CONSUMABLE SUPPLIES 1,445$ 1,928$ 2,269$ 3,269$ 1,578$ 3,737 3,845$ 3,959$
CAPITAL EXPENSES
Grant Match - 32,636 - - - - - -
Loan Repayment/Waterline 4,488 - - - - - - -
TOTAL CAPITAL EXPENSES 4,488$ 32,636$ -$ -$ -$ - -$ -$
TOTAL EXPENDITURES 62,644$ 116,295$ 102,633$ 120,596$ 101,030$ 126,000 140,269$ 143,498$
TOTAL REVENUES OVER EXPENSES 2,601$ (39,667)$ 25,884$ 205$ (31,973)$ - (10,269)$ (8,498)$
Page 15 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
DEBT SERVICE FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED PROJECTED PROJECTED
REVENUES
Property Taxes 420,194 587,837 639,580 673,066 673,066 1,012,156 1,042,521 1,073,797
Property Taxes/P & I 3,000 4,987 5,268 3,000 5,300 4,850 5,000 5,000
Contribution From PID - 131,342 - - - - - -
Interest Income 12,000 12,731 2,841 4,000 6,700 1,017 1,046 1,046
Prior Year Reserves - - - - - 21,000 - -
Intergov Trans In (EDC4A, 4B) 105,432 161,075 157,183 161,826 161,826 220,557 222,534 224,298
Interfund Trans In (Capital) 72,572 - 9,792 5,000 - - - -
Interfund Trans In (Storm Drainage) - - - 64,836 64,836 64,204 63,955 62,179
Interfund Trans In (General Fund) - - - - 20,000 51,630 55,309 29,330
Recovery of Prior Year Expense - - 1,307 - - - - -
TOTAL REVENUES 613,198$ 897,972$ 815,971$ 911,728$ 931,728$ 1,375,414 1,390,365$ 1,395,650$
EXPENDITURES
Paying Agent Fees 1,550 2,816 2,000 2,000 2,000 3,500 3,500 3,500
Bond Interest Expense 237,370 457,924 387,918 369,728 369,728 570,830 508,016 472,709
Bond Principal Payment 305,000 447,000 515,000 540,000 540,000 803,000 922,000 939,000
TOTAL EXPENDITURES 543,920$ 907,740$ 904,918$ 911,728$ 911,728$ 1,377,330 1,433,516$ 1,415,209$
TOTAL REVENUES OVER (UNDER) EXPENDITURES 69,278$ (9,768)$ (88,947)$ -$ 20,000$ (1,916) (43,151)$ (19,559)$
Page 16 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
STREET MAINTENANCE SALES TAX FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Sales Tax - - - 122,595 122,595 126,273 130,061 133,963
TOTAL REVENUES -$ -$ -$ 122,595$ 122,595$ 126,273$ 130,061$ 133,963$
EXPENDITURES
PERSONNEL SERVICES
Salaries & Wages - - - 17,614 17,614 17,790 17,614 17,614
Retirement - - - 2,290 2,290 2,491 2,466 2,466
Medical Insurance - - - 3,340 3,340 6,147 6,572 7,557
Dental Insurance - - - 194 194 323 428 492
Vision Insurance - - - 37 37 56 74 85
Life Insurance & Other - - - 126 126 129 129 129
Social Security Taxes - - - 1,092 1,092 772 655 589
Medicare Taxes - - - 255 255 181 153 138
Unemployment Taxes - - - 42 42 118 118 118
Workman's Compensation - - - 2,390 2,390 1,206 1,195 1,195
TOTAL PERSONNEL SERVICES -$ -$ -$ 27,380$ 27,380$ 29,213$ 29,404$ 30,383$
OPERATING EXPENSES
Street Repairs - - - 85,215 85,215 87,060 90,357 92,971
Signs and Markings - - - 10,000 10,000 10,000 10,300 10,609
TOTAL OPERATING EXPENSES -$ -$ -$ 95,215$ 95,215$ 97,060$ 100,657$ 103,580$
TOTAL EXPENDITURES -$ -$ -$ 122,595$ 122,595$ 126,273$ 130,061$ 133,963$
TOTAL REVENUES OVER EXPENDITURES -$ -$ -$ -$ -$ -$ -$ -$
Page 17 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
ECONOMIC DEVELOPMENT CORPORATION 4A FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Sales Tax - General 237,168 238,048 229,912 245,189 245,189 $252,545 260,121 267,925
Interest Income 15,161 9,893 2,747 3,000 700 1,000 1,000 1,000
Reserves - - 116,282 60,608 35,229 - -
TOTAL REVENUES 252,329$ 247,941$ 232,659$ 364,471$ 306,497$ 288,774$ 261,121$ 268,925$
EXPENDITURES
Auditing - - 916 916 1,000 1,000 1,000
Dues & Memberships 350 - - 140 140 140 140 140
Meetings - - - 200 50 200 200 200
Schools & Training (75) - - 879 879 680 680 680
Travel & Per Diem - - - 1,629 1,125 1,915 1,915 1,915
Miscellaneous Expenses - 24 - 100 64 100 100 100
Property Maintenance - - - 35,000 - - - -
EDC Projects - - 42,344 22,084 - 8,000 6,998 -
Interfund Trans Out (GF I&S)105,433 161,075 130,821 207,323 207,323 206,539 195,888 195,293
Large Project Reserves 145,876 11,311 4,855 - - - - -
Furniture/Equipment < $5,000 - - 25,956 25,956 35,000 - -
Office Supplies - - - 200 - 200 200 200
Capital Expenses - - - 50,044 50,044 - - -
Transfer-Park Repairs/Replacement Reserve 5,000 10,000 15,000 20,000 20,000 35,000 55,000 80,000
TOTAL EXPENDITURES 251,584$ 172,410$ 178,020$ 364,471$ 306,497$ 288,774$ 261,121$ 278,528$
TOTAL REVENUES OVER EXPENDITURES 745$ 75,531$ 54,639$ -$ -$ -$ -$ (9,603)$
Page 18 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
ECONOMIC DEVELOPMENT CORPORATION 4B FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Sales Tax - General 118,584 119,024 114,955 122,595 122,595 126,273 130,061 130,061
Interest Income 7,482 5,319 1,696 2,000 500 2,000 2,000 2,000
Reserves - - - 3,678 - - - -
TOTAL REVENUES 126,066$ 124,343$ 116,651$ $128,273 $123,095 128,273$ 132,061$ 132,061$
EXPENDITURES
Auditing - - - 916 916 1,000 1,000 1,000
Publications/Books/Subscriptions - 119 - - - - - -
Dues & Memberships - 2,650 350 300 300 200 200 200
Schools & Training 525 - 760 2,300 1,020 2,300 2,300 2,300
Travel & Per Diem - 654 2,786 7,850 2,225 3,250 3,413 3,413
Advertising 9,387 2,232 7,958 8,150 8,150 750 750 750
Miscellaneous Expenses 2,307 231 - 8,184 424 10,100 10,100 10,100
Community Events - - - 1,000 1,000 - - -
EDC Projects 15,000 32,518 18,911 37,645 37,645 55,083 55,083 55,083
Existing Business Stimulus Project - - - 10,000 10,000 - - -
Intergov Trans Out (Pool)66,232 - - - - - - -
Intergov Trans Out (GF I&S)- - 26,362 26,362 26,362 26,246 26,783 26,783
Large Project Reserves - 33,299 - - - - - -
Intergov Trans Out (GF)16,364 11,122 16,861 25,566 20,000 25,666 25,666 25,666
Office Supplies 8 91 14 - - - -
TOTAL EXPENDITURES 109,823$ 82,916$ 74,002$ 128,273$ 108,042$ 124,595$ 125,295$ 125,295$
TOTAL REVENUES OVER EXPENDITURES 16,243$ 41,427$ 42,649$ -$ 15,053$ 3,678$ 6,766$ 6,766$
Page 19 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
STORM DRAINAGE UTILITY FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Storm Drainage Fee Revenue - - - 126,931 128,500 130,000 131,500 131,500
Prior Year Reserves - - - 125,000 - 118,000 - -
TOTAL REVENUES -$ -$ -$ 251,931$ 128,500$ 248,000 131,500 131,500
EXPENDITURES
PERSONNEL SERVICES
Salaries & Wages - - - 16,177 16,177 14,773 14,626 14,626
Overtime - - - 40 40 - - -
Longevity - - - 75 75 94 94 94
Retirement - - - 2,215 2,215 2,081 2,061 2,061
Medical Insurance - - - 1,861 1,861 1,972 2,329 2,679
Dental Insurance - - - 102 102 102 135 156
Vision Insurance - - - 20 20 20 26 30
Life Insurance & Other - - - 105 93 107 107 107
Social Security Taxes - - - 1,049 1,049 922 913 913
Medicare Taxes - - - 247 235 216 213 213
Unemployment Taxes - - - 72 62 62 62 62
Workman's Compensation - - - 1,347 1,343 311 308 308
TOTAL PERSONNEL SERVICES -$ -$ -$ 23,310$ 23,272$ 20,660$ 20,874 21,249
PROFESSIONAL & CONTRACTUAL SERVICES
Engineering - - - 7,000 7,000 4,300 4,429 4,562
Independent Labor - - - 2,500 2,500 5,000 5,150 5,305
Maintenance & Repair - - - 500 500 1,000 1,030 1,061
Vehicle Maintenance - - - 500 500 1,000 1,030 1,061
Equipment Maintenance - - - 1,500 1,500 4,000 4,120 4,244
Trash Removal/Recycling - - - 15,100 15,100 15,100 15,553 16,021
TOTAL PROF & CONTRACTUAL SERVICES -$ -$ -$ 27,100$ 27,100$ 30,400$ 31,312 32,254
OPERATING EXPENSES
Dues & Memberships - - - 2,344 2,344 2,350 2,414 2,486
Street Sweeping - - - 4,200 4,200 5,000 5,150 5,305
Miscellaneous Expenses - - - 200 200 200 206 210
Interfund Trans Out (GF I&S)- - - 64,836 64,836 64,204 64,143 62,372
TOTAL OPERATING EXPENSES -$ -$ -$ 71,580$ 71,580$ 71,754$ 71,913 70,373
CONSUMABLE SUPPLIES
Fuel & Lube - - - 3,925 3,925 5,946 6,124 6,308
Small Tools - - - 1,000 1,000 1,000 1,030 1,061
Printing - - - - - 240 247 255
TOTAL CONSUMABLE SUPPLIES -$ -$ -$ 4,925$ 4,925$ 7,186$ 7,401 7,624
CAPITAL EXPENSES
Capital Expenses - - - 125,000 - 118,000 - -
TOTAL CAPITAL EXPENSES -$ -$ -$ 125,000$ -$ 118,000$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ 251,915$ 126,877$ 248,000$ 131,500 131,500
TOTAL REVENUES OVER EXPENDITURES -$ -$ -$ 16$ 1,623$ -$ - -
Page 20 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
HOTEL OCCUPANCY TAX FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED PROJECTED PROJECTED
REVENUES
Occupancy Tax - 25,705 17,069 27,195 19,028 20,000 21,000 22,050
Interest Income - 23 63 1,575 35 50 50 50
TOTAL REVENUES -$ 25,728$ 17,132$ 28,770$ 19,063$ 20,050$ 21,050$ 22,100$
OPERATING EXPENDITURES
Dues & Memberships - - 2,500 2,500 - - - -
Community Events - - 3,000 6,600 - - - -
4th of July Activities - - 36,328 19,670 19,063 20,050 21,050 22,100
TOTAL EXPENDITURES -$ -$ 41,828$ 28,770$ 19,063$ 20,050$ 21,050$ 22,100$
TOTAL REVENUES OVER (UNDER) EXPENDITURES -$ 25,728$ (24,696)$ -$ -$ -$ -$ -$
Page 21 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
CAPITAL PROJECTS FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
GASB Replacement - 64,221 37,200 44,707 44,707 53,930 47,430 47,430
$474 Harmony Park CO Bond 481,824 10,688 328 - - - - -
$3.26M Street GO Bond 3,326,499 66,527 6,790 - - - - -
2010 Park Bond - - - 5,000,000 5,000,000 4,083,000 904,000 -
2011 Street Bond - - - - - 925,000 - -
TOTAL REVENUES 3,808,323$ 141,436$ 44,318$ 5,044,707$ 5,044,707$ 5,061,930$ 951,430$ 47,430$
EXPENDITURES
GASB Replacement - 64,221 37,200 21,590 21,590 53,930 33,780 33,000
$474 Harmony Park CO Bond 5,500 341,506 209,041 - - - - -
$3.26M Street GO Bond 677,219 1,293,043 1,282,759 - - - - -
2010 Park Bond - - - 5,000,000 13,000 4,083,000 904,000 -
2011 Street Bond - - - - 925,000 - -
TOTAL EXPENDITURES 682,719$ 1,698,770$ 1,529,000$ 5,021,590$ 34,590$ 5,061,930$ 937,780$ 33,000$
TOTAL REVENUES OVER EXPENDITURES 3,125,604$ (1,557,334)$ (1,484,682)$ 23,117$ 5,010,117$ -$ 13,650$ 14,430$
Page 22 of 133
Page 23 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
REVENUE SUMMARY
2006-07 2007-08 2008-09 2009-10 2009-10 2010-2011 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
TAXES
Property Taxes 2,432,824 2,578,409 2,896,019 3,160,670 3,164,000 3,368,472 3,469,526 3,573,612
Supp'l Assessment - Emerg Svcs - - - - - - - -
Property Taxes/Prior Year 21,726 23,884 56,524 47,000 23,500 26,028 26,021 26,802
Property Taxes/P & I 21,470 23,944 25,732 25,000 27,000 29,498 29,491 30,376
Mixed Beverage Tax 12,857 13,100 13,583 14,700 10,000 12,000 12,600 13,230
Sales Tax - General 474,336 476,094 459,823 490,378 502,378 517,450 532,974 548,963
Sales Tax - Street Maintenance 118,583 119,024 114,956 - - - - -
TOTAL TAXES 3,081,796$ 3,234,455$ 3,566,637$ 3,737,748$ 3,726,878$ 3,953,448 4,070,612$ 4,192,983$
FRANCHISE FEES
Electric 344,045 337,373 309,599 346,000 291,000 310,000 325,500 341,775
Gas - - 49,878 55,800 37,500 45,000 47,250 49,613
Telecommunications 41,612 57,874 70,106 63,860 60,000 60,000 63,000 66,150
Cable 35,980 64,315 84,328 59,000 90,000 95,000 99,750 104,738
Allied Waste 40,839 39,572 38,834 41,020 45,900 55,200 56,856 58,562
TOTAL FRANCHISE FEES 462,476$ 499,134$ 552,745$ 565,680$ 524,400$ 565,200 592,356$ 620,837$
PERMITS, LICENSES & FEES
P & Z Administrative Fees 3,409 1,785 1,934 1,050 6,000 5,000 5,150 5,305
Developer Fees 190,650 336,210 184,134 56,500 - 50,000 50,000 50,000
Building Permits 121,238 311,115 543,470 384,000 565,000 504,000 504,000 504,000
Fire Permits/Sprinkler 2,325 4,725 5,125 525 800 800 800 800
Miscellaneous Permits 23,772 27,395 51,033 29,095 38,000 40,000 41,200 42,436
Zoning Fees 2,055 1,979 380 2,100 - 1,500 1,500 1,500
Platting Fees 41,268 7,830 3,298 5,000 5,030 5,000 5,000 5,000
Trash Revenue 295,032 296,697 327,701 344,000 344,000 - - -
Plumbing Permits 21,184 21,799 26,655 32,005 55,000 40,000 40,800 41,616
Storm Drainage 111,452 112,857 121,405 - - - - -
TOTAL PERMITS, LICENSES & FEES 812,385$ 1,122,392$ 1,265,135$ 854,275$ 1,013,830$ 646,300 648,450$ 650,657$
PUBLIC SAFETY & COURT
EMS Runs 121,743 143,526 139,314 135,000 140,000 145,000 145,000 145,000
Denton/Tarrant Cty Pledge - EMS 8,345 9,552 5,610 9,445 12,009 11,133 11,133 11,133
Misc EMS Revenue 1,083 30 - 1,000 - - - -
Municipal Court Fines/Fees 99,541 106,092 140,553 124,000 135,000 140,000 144,200 148,526
Municipal Court Security Fee - - - 4,500 4,500 4,500 4,590 4,682
Police Grants 55,605 - 20,852 27,802 27,802 - - -
Insurance Settlements 5,080 1,820 932 1,000 - - - -
Animal Registration/Donations 1,225 1,924 5,603 5,300 4,300 4,500 4,590 4,682
NISD Contribution 15,000 45,000 21,024 21,007 20,835 52,500 55,237 55,237
Misc Police Revenue 2,135 823 830 1,500 500 500 510 520
Misc Fire Revenue 1,145 1,000 100 - - - - -
TOTAL PUBLIC SAFETY & COURT 1,076,065$ 1,276,166$ 334,818$ 330,554$ 344,946$ 358,133 365,260$ 369,780$
PARK & POOL
Interfund Trans In (TC Park)2,057 18,420 15,000 15,000 15,000 15,000 15,000 15,000
Athletic Programs 2,690 1,975 - 4,500 - - - -
Recreation Programs 5,464 7,036 3,254 5,530 3,300 3,500 3,500 3,500
Recreation Rentals - 6,605 8,235 4,725 8,000 6,000 6,300 6,615
Day Camp Programs 28,732 36,246 58,930 75,500 67,500 75,500 75,500 75,500
Aquatic Programs - 44,755 29,341 41,195 21,600 16,000 16,000 16,000
Pool Concessions 11,625 10,074 8,395 15,435 9,000 10,000 10,000 10,000
Pool Entry Fees - 4,997 4,494 4,390 33,000 35,000 35,000 35,000
Pool Rentals - 4,410 4,400 7,875 6,000 8,000 8,000 8,000
Swim Team Programs - - - 22,500 22,000 19,800 19,800 19,800
TOTAL PARK & POOL 90,819$ 134,518$ 132,049$ 196,650$ 185,400$ 188,800 189,100$ 189,415$
GENERAL FUND
Page 24 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
REVENUE SUMMARY
2006-07 2007-08 2008-09 2009-10 2009-10 2010-2011 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
GENERAL FUND
MISCELLANEOUS INCOME
Contribution From PID - 390,035 - - - - - -
MUD Service Contract - - - - - 228,076 234,918 241,966
Capital Lease Proceeds 119,461 38 - - - -
Loan Proceeds - 256,836 23,310 - - - - -
Interest Income 90,326 66,805 17,727 40,000 10,000 22,500 35,000 39,000
Nextel Tower Revenue 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
Auction Sales - - - 12,000 12,000 8,000 8,000 8,000
Vending Revenue - 18 1,108 1,700 900 900 900 900
Cty Veh Reg Fees/Child Safety 8,920 - - - - - - -
Prior Year Reserves - - - 118,478 - - - -
GASB Reserves 5,000 10,000 - 17,400 17,400 60,000 - -
Beautification Revenues 69,391 6,379 2,321 - - - - -
Community Events Revenue 22,933 16,886 15,660 17,000 8,000 7,500 7,500 7,500
Intergov Trans In (EDC/MUD)37,880 46,188 40,043 35,566 42,000 48,848 48,848 48,848
Intergov Trans In (Parks/Pool)40,932 21,884 - - - - - -
Miscellaneous Income 23,807 27,370 28,441 32,100 26,000 26,394 27,186 28,001
Records Management Revenue - 446 629 1,000 750 1,000 1,000 1,000
Recovery of Prior Year Expense - - 476 2,900 5,854 3,000 3,000 3,000
Gas Well Revenues 12,264 18,976 10,736 16,000 5,000 6,000 6,180 6,365
CIA Lien Revenues 999 487 476 1,000 1,000 1,000 1,000 1,000
TOTAL MISCELLANEOUS INCOME 461,913$ 892,348$ 170,927$ 325,144$ 158,904$ 443,218 403,532 415,581
TOTAL REVENUES 5,985,454$ 7,159,013$ 6,022,311$ 6,010,051$ 5,954,358$ 6,155,099 6,269,311$ 6,439,252$
Page 25 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
EXPENDITURE SUMMARY
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
Administrative Services
Manager's Office * - 438,520 474,656 621,639 591,728 586,366 571,279 576,860
Human Resources * - 28,015 38,715 45,240 43,244 81,752 82,545 83,924
Information Services 121,237 180,881 196,431 200,893 194,984 296,337 298,791 301,055
Legal 120,732 165,219 246,298 152,700 147,740 154,818 153,878 154,256
Administrative Services * 781,310 - - - - - - -
Public Safety Services
Police 1,184,081 1,372,753 1,307,421 1,416,725 1,394,683 1,468,489 1,420,681 1,446,682
Emergency Medical Services 441,438 750,685 609,173 673,145 649,078 676,891 711,738 707,690
Fire Department **735,143 870,860 - - - - - -
Streets
Street Maintenance 301,681 448,167 620,832 399,538 374,817 398,446 404,116 412,892
Storm Sewer ***37,510 128,955 108,880 - - - - -
Construction Inspections - 90,265 61,590 - - - - -
Parks and Recreation
Parks 927,221 732,170 715,969 809,782 792,272 912,577 1,283,033 1,317,843
Recreation - - - - 0 - - -
Planning & Zoning 160,500 125,087 99,883 129,241 118,885 143,185 144,848 146,506
Community Development 672,148 489,583 492,977 504,497 498,065 191,206 196,787 200,826
Financial Services
Finance *- 223,094 236,211 300,430 251,830 390,915 405,130 416,276
Municipal Court 68,035 69,286 61,034 76,590 75,162 79,751 82,284 83,992
Facilities Management *- 94,511 84,097 101,277 77,932 77,580 80,755 84,068
EXPENDITURES 5,551,034$ 6,208,052$ 5,354,167$ 5,431,697$ 5,210,420$ 5,458,313$ 5,835,866$ 5,932,871$
* Manager's Office, Human Resources, Finance, and Facilities Management were included in "Administration" until fiscal year 2007-08.
** Fire Service was moved to Trophy Club Municipal Utility District in fiscal year 2008-09.
*** The Storm Drainage department was moved to a separate fund in fiscal year 2009-10
Page 26 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
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.
Strategic Business Plan
Goal 1- Facilitate staff efforts to fulfill day-to-day requirements for the Town as well as Council goals
Manage day-to-day Town operations
Foster a positive work environment
Goal-setting retreats
Goal 2- Meet and negotiate with various representatives, local and otherwise, on behalf of the Town
Bobcat Boulevard signal light
Chamber of Commerce
Regional partnerships
Developers
Local businesses
Goal 3- Act in a leadership role for the staff and act to spearhead Council initiatives
Volunteer program
Encourage economic development
Town fiscal integrity
Implement annual budget
Goal 4- Work with Economic Development to attract new businesses to the Town
Trophy Club Plaza
Access road property
Goal 5- Spearhead new programs and Town initiatives in order to keep the Town progressing and growing on a
long-term basis
Volunteer program
Public Art Project
Workload Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Produce weekly update for the Town Council N/A 52 33 52
Number of Open Records Requests Processed 201 72 324 400
Number of Elections Conducted 1 2 1 2
Productivity Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Completion of program and services adopted or
amended in Budget
100% 100% 100% 100%
Town documents uploaded to records
management software within 3 days of approval
95% 100% 100% 100%
Post approved minutes of all Town Boards and
Commissions to the Town’s website
100% 100% 100% 100%
Achieve and maintain a 90% approval rating
from Annual Citizen Survey
90% 90% 90% 90%
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 4.00 3.50 3.50 4.00
Page 27 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
MANAGER'S OFFICE
FY 2010-11 ADOPTED
EXPENDITURES
PERSONNEL
SERVICES
85%
PROFESSIONAL &
CONTRACTUAL
SERVICES
6%
OPERATING
EXPENSES
9%
Page 28 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
MANAGER'S OFFICE
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages - 282,589 302,136 286,654 271,608 341,486 348,105 348,105
Overtime - 1,022 247 499 - - -
Longevity - 466 778 1,492 1,492 1,716 1,716 1,716
Retirement - 35,456 35,890 42,060 36,200 49,560 50,487 50,557
Medical Insurance - 15,402 18,410 17,863 15,640 26,962 28,235 32,470
Dental Insurance - 909 1,070 1,084 955 1,405 1,639 1,885
Vision Insurance - 245 266 209 184 261 316 364
Life Insurance & Other - 3,633 1,525 1,670 1,268 1,861 1,908 1,908
Social Security Taxes - 16,592 16,973 18,838 16,980 21,195 21,056 21,056
Medicare Taxes - 4,144 4,276 4,700 3,960 5,019 5,229 5,229
Unemployment Taxes - 377 203 970 734 741 756 756
Worker's Compensation - 218 657 1,356 1,356 935 952 952
Auto Allowance - 10,075 10,350 9,700 8,300 10,800 10,800 10,800
Pre-Employment Physicals/Testing - 35 48 120 70 120 120 120
Employee Relations - 460 572 838 500 963 963 963
TOTAL PERSONNEL SERVICES $ - $ 371,623 $ 393,401 $ 388,053 $ 359,247 $ 463,024 $ 472,282 $ 476,881
PROFESSIONAL & CONTRACTUAL SERVICES
Independent Labor - 1,405 1,223 1,440 1,410 1,560 1,607 1,655
Records Management - 953 1,970 820 820 2,040 2,101 2,164
Professional Outside Services - 6,375 8,497 56,824 56,824 15,000 15,000 15,000
Mayor/Council Expenses - 4,802 8,761 6,171 6,171 11,472 11,816 12,171
TOTAL PROF & CONTRACTUAL SERVICES $ - $ 13,812 $ 20,451 $ 65,255 $ 65,225 $ 30,072 $ 30,524 $ 30,990
OPERATING EXPENSES
Telephone - 371 202 803 200 703 827 852
Communications/Pagers/Mobiles - 2,337 2,544 3,290 3,200 2,710 2,791 2,875
Postage - 1,211 1,316 1,271 1,271 1,300 1,545 1,591
Service Charges & Fees - 10 - - - - -
Newsletter/Year In Review/Communication - 17,974 11,092 - - 12,000 12,360 12,360
Publications/Books/Subscriptions - 438 90 254 254 254 262 269
Dues & Memberships - 12,185 13,002 12,426 12,426 14,662 14,662 14,662
Meetings - 1,949 1,003 1,396 1,396 1,538 1,538 1,538
Schools & Training - 2,468 1,317 2,380 2,000 2,605 2,905 2,905
Travel & Per Diem - 4,691 1,831 3,825 3,825 4,889 5,489 5,489
Elections - 3,519 23,751 23,960 23,960 5,000 5,150 5,305
Advertising - 2,093 2,217 3,600 3,600 3,800 3,914 4,031
Miscellaneous Expenses - 198 2 - - - - -
Meals on Wheels - - - 1,200 1,200 1,200 1,200 1,200
Furniture/Equipment < $5000 - - 34 1,030 1,028 - - -
TOTAL OPERATING EXPENSES $ - $ 49,444 $ 58,401 $ 55,435 $ 54,360 $ 50,661 $ 52,643 $ 53,077
CONSUMABLE SUPPLIES
Office Supplies - 1,956 1,838 1,790 1,790 2,000 2,060 2,122
Printing - 1,665 565 480 480 660 680 700
TOTAL CONSUMABLE SUPPLIES $ - $ 3,641 $ 2,403 $ 2,270 $ 2,270 $ 2,660 $ 2,740 $ 2,822
CAPITAL EXPENSES
Land Acquisition $ - $ - $ - $ 110,626 $ 110,626 $ - $ - $ -
TOTAL CAPITAL EXPENSES $ - $ - $ - $ 110,626 $ 110,626 $ - $ - $ -
TOTAL EXPENDITURES $ - $ 438,520 $ 474,656 $ 621,639 $ 591,728 $ 546,417 $ 558,189 $ 563,770
Page 29 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
HUMAN RESOURCES
Mission
To provide quality personnel support services in employment, training, employee relations, benefits,
compensation, and payroll such that employees are enabled to better serve community members and meet the
organizational goals of the Town.
Strategic Business Plan
Goal 1- Promote competitive pay, benefits and a healthy work environment in order to retain and attract
qualified and competent staff
Pay/Benefit surveys
Annual insurance open enrollment
Ensure Town’s H.R. business is conducted in compliance with regulations and internal policies
Provide benefit and personal training
Investigate opportunities for flexible schedules
Enhance Employee Action Committee
Goal 2-To protect the Town’s assets and resources by minimizing the internal and external exposures and
associated risks
Revise and implement departmental SOP’s
Safety training
Professional and skill training
Goal 3- Advise and support the organization in all aspects of Human Resources
Implement all changes required by the National Health Care Reform
Benefit Administration
Goal 4- Revise and implement personnel policies
Perform revision of personnel policies and oversee implementation
Goal 5- Ensure recruitment, placement, evaluation and separation of employees are in compliance with laws
Job descriptions and recruitment
Performance evaluation monitoring system
Exit interview process
Workload Measures
2008-3009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Number of applications processed (not including
seasonal)
206 243 175 150
FMLA requests processed 13 10 13 10
Workers’ compensation claims processed 17 10 7 10
Productivity Measures
2008-3009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Benefit issues identified and resolved within 10
working days
90% 100% 100% 100%
Percentage of worker’s compensation filed within
legal requirements
100% 100% 100% 100%
Maintain 90% employee retention
(not including seasonal)
100% 100% 100% 100%
Staff
2008-3009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 0.50 0.50 0.50 1.00
Page 30 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
HUMAN RESOURCES
FY 2010-11 ADOPTED
EXPENDITURES
CONSUMABLE
SUPPLIES
1%
PERSONNEL
SERVICES
94%
OPERATING
EXPENSES
5%
Page 31 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
HUMAN RESOURCES
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages - 16,902 25,014 25,698 25,698 51,911 51,397 51,397
Longevity - - 68 98 98 255 255 255
Retirement - 2,081 3,165 3,353 3,353 7,303 7,231 7,231
Medical Insurance - 1,599 2,554 2,669 2,669 5,975 7,059 8,117
Dental Insurance - 129 148 155 155 310 410 471
Vision Insurance - 26 38 30 30 60 79 91
Life Insurance & Other - 918 135 184 163 370 370 370
Social Security Taxes - 1,029 1,489 1,699 1,682 3,234 3,202 3,202
Medicare Taxes - 241 348 374 374 756 749 749
Unemployment Taxes - 45 23 234 95 189 189 189
Worker's Compensation - 29 52 168 78 138 136 136
Employee Relations - 556 1,270 1,625 1,625 1,525 1,601 1,601
Tuition Reimbursement - - 1,500 1,500 1,500 1,545 1,591
Employee Assistance Program - - 1,275 2,348 1,200 1,750 1,803 1,857
Flexible Benefits Admin Fee - - 1,809 1,600 1,575 1,600 1,601 1,601
TOTAL PERSONNEL SERVICES $ - $ 23,555 $ 37,388 $ 41,735 $ 40,295 $ 76,876 $ 77,626 $ 78,857
OPERATING EXPENSES
Telephone - 3 5 26 12 26 27 28
Communications/Pagers/Mobiles - 289 189 210 210 467 481 495
Postage - 268 98 203 110 103 106 109
Publications/Books/Subscriptions - 211 360 340 240 440 453 467
Dues & Memberships - 438 287 499 499 811 835 860
Meetings - 11 - 130 130 260 268 276
Schools & Training - 611 - 539 250 984 1,014 1,044
Travel & Per Diem - 219 9 76 76 15 15 16
Physicals/Testing - 1,155 242 960 960 960 989 1,018
Furniture/Equipment < $5000 - 909 - - - 100 - -
TOTAL OPERATING EXPENSES $ - $ 4,114 $ 1,190 $ 2,983 $ 2,487 $ 4,166 $ 4,188 $ 4,313
CONSUMABLE SUPPLIES
Office Supplies - 332 95 412 412 600 618 637
Printing - 14 42 110 50 110 113 117
TOTAL CONSUMABLE SUPPLIES $ - $ 346 $ 137 $ 522 $ 462 $ 710 $ 731 $ 754
TOTAL EXPENDITURES $ - $ 28,015 $ 38,715 $ 45,240 $ 43,244 $ 81,752 $ 82,545 $ 83,924
Page 32 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
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.
Strategic Business Plan
Goal 1- Cost effective solutions to current and future projects
Cell phone evaluation
Copier evaluation
Printer consumables
E-Cycle
Power efficient options
Virtualize servers
Goal 2- Provide a secure infrastructure for all users and services within Trophy Club
Date security
Application/security patching
Security policies
Business continuity
Goal 3- Support systems and applications that meet the goals of the whole organization
Fire station infrastructure migration
Network infrastructure at pool
Permitting
Police PVR project
Police CAD/RMS system upgrade
Fire/EMS CAD system upgrade
Goal 4- Provide timely and efficient support services to all departments
Helpdesk monitoring
Network monitoring
Environmental monitoring
Goal 5- Develop/maintain a technically-skilled staff that is competent in current and emerging technology
Texas Association of Governmental Technology Managers
Nation Association of Government Webmasters
Microsoft certification
Workload Measures
2008-3009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Applications supported 136 169 174 185
Devices/Servers supported 269 269 264 264
Work order requests 480 890 957 950
Productivity Measures
2008-3009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Scheduled server uptime 90% 99% 99% 99%
Scheduled web services uptime 95% 99% 99% 99%
Work orders resolved within Helpdesk
predefined timeframe categories
90% 88% 83% 90%
Staff
2008-3009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 1.00 1.00 1.00 2.00
Page 33 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
INFORMATION SYSTEMS
FY 2010-11 ADOPTED
EXPENDITURES
CONSUMABLE
SUPPLIES
5%
PERSONNEL
SERVICES
54%
PROFESSIONAL &
CONTRACTUAL
SERVICES
18%
OPERATING
EXPENSES
6%
CAPITAL EXPENSES
17%
Page 34 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
INFORMATION SYSTEMS
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages - 55,073 57,899 58,883 58,883 118,944 117,766 117,766
Longevity - 125 233 338 338 825 825 825
Retirement - 6,739 6,845 7,691 7,691 16,768 16,603 16,603
Medical Insurance - 4,230 4,836 4,928 4,928 11,950 14,117 16,235
Dental Insurance - 248 277 310 310 620 820 942
Vision Insurance - 69 72 60 60 120 158 182
Life Insurance & Other - 195 342 384 384 778 778 778
Social Security Taxes - 3,354 3,451 3,668 3,668 7,426 7,353 7,353
Medicare Taxes - 785 807 858 858 1,737 1,720 1,720
Unemployment Taxes - 100 45 193 189 378 378 378
Workman's Compensation - 106 125 156 156 316 313 313
TOTAL PERSONNEL SERVICES -$ 71,059$ 74,932$ 77,469$ 77,465$ 159,862$ 160,831$ 163,095$
PROFESSIONAL & CONTRACTUAL SERVICES
Software & Support 69,151 48,636 41,065 38,027 38,027 52,495 49,622 49,622
Independent Labor 603 702 842 2,164 1,464 1,464 1,508 1,508
Building Maint & Supplies - - 96 - - - - -
TOTAL PROF & CONTRACTUAL SERVICES 69,754$ 49,338$ 42,003$ 40,191$ 39,491$ 53,959$ 51,130$ 51,130$
OPERATING EXPENSES
Telephone 15 9,832 8,498 8,000 8,000 8,760 8,652 8,652
Communications/Pagers/Mobiles - 718 1,028 1,231 1,081 1,334 2,263 2,263
Postage - 29 27 55 10 75 57 57
Service Charges & Fees - 2 1 - - - - -
Promt Payment Act Interest - - - 3 3 - - -
Publications/Books/Subscripts 25 20 7 75 75 - 258 258
Dues & Memberships 92 144 94 212 188 924 218 218
Meetings - - 11 15 11 22 - -
Schools & Training 1,187 1,272 399 1,374 1,224 2,898 2,898 2,898
Travel & Per Diem 553 961 89 832 400 1,604 1,604 1,604
Security 4,473 1,643 1,204 1,910 1,710 1,350 2,018 2,018
TOTAL OPERATING EXPENSES 6,346$ 15,811$ 11,358$ 13,707$ 12,702$ 16,967$ 17,968$ 17,968$
CONSUMABLE SUPPLIES
Hardware 36,381 23,589 8,245 8,411 7,910 4,088 4,072 4,072
Office Supplies - 302 187 375 375 721 562 562
Printer Supplies & Maintenance 8,756 14,131 8,381 9,199 5,500 9,199 9,759 9,759
TOTAL CONSUMABLE SUPPLIES 45,137$ 38,046$ 16,813$ 17,985$ 13,785$ 14,008$ 14,393$ 14,393$
CAPITAL EXPENSES
Copier Lease Installments - 6,627 6,618 6,834 6,834 6,834 7,039 7,039
GASB34/Reserve For Replacement - - 44,707 44,707 44,707 44,707 47,430 47,430
TOTAL CAPITAL EXPENSES -$ 6,627$ 51,325$ 51,541$ 51,541$ 51,541$ 54,469$ 54,469$
TOTAL EXPENDITURES 121,237$ 180,881$ 196,431$ 200,893$ 194,984$ 296,337$ 298,791$ 301,055$
Page 35 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
LEGAL
Mission
To assist the Town of Trophy Club in achieving its goals and objectives by providing legal services that offer
efficient and ethical Town representation and meet professionally-accepted legal practices.
Strategic Business Plan
Goal 1- Provide legal support to Council and Town staff
Legislation
Municipal Court/Police
Briefings
Provide legal advice
Code enforcement
Goal 2- Provide efficient and effective legal representation
Identification of liability risks
Joint Governmental projects
Goal 3- Promote positive recognition and reputation with the general public and external contacts
Promote regional positive recognition
Promote professional development
Provide direct contact to residents
Goal 4- Proactively reduce liability to Town by having risk management services
Develop inspection procedures
Safety protocols and training
Claims management
Personnel policy
Goal 5- Increase efforts to collect moneys due to the Town in a timely manner
PID
Facility damages
Court
Workload Measures
2008-3009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Ordinances/Resolutions/documents
reviewed/prepared
155 100 250 250
Agendas reviewed 36 35 39 39
Requests for general legal
research/advice/meetings attended
726 300 1175 1175
Productivity Measures
2008-3009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Percentage of trials successfully prosecuted 95% 95% 95% 95%
Requests for legal services processed within
provided deadline
98% 95% 95% 95%
Staff
2008-3009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 1.00 1.00 1.00 1.00
Page 36 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
LEGAL
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
8%
PROFESSIONAL &
CONTRACTUAL
SERVICES
6%
PERSONNEL
SERVICES
86%
Page 37 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
LEGAL
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 94,240 101,951 105,674 107,469 107,776 108,544 107,469 107,469
Retirement 11,098 12,477 12,440 13,971 14,682 15,196 15,046 15,046
Life Insurance & Other - - - 532 - - - -
Social Security Taxes 5,843 6,267 6,252 6,663 7,007 6,730 6,663 6,663
Medicare Taxes 1,366 1,466 1,469 1,558 1,640 1,574 1,558 1,558
Unemployment Taxes 45 99 45 193 189 189 189 189
Worker's Compensation 107 186 227 284 325 287 284 284
TOTAL PERSONNEL SERVICES 112,699$ 122,446$ 126,107$ 130,670$ 131,619$ 132,520$ 131,209$ 131,209$
PROFESSIONAL & CONTRACTUAL SERVICES
Professional Outside Services 200 34,216 4,625 10,000 5,000 10,000 10,000 10,000
Outside Legal Services - - 106,998 - - - - -
TOTAL PROF & CONTRACTUAL SERVICES 200$ 34,216$ 111,623$ 10,000$ 5,000$ 10,000$ 10,000$ 10,000$
OPERATING EXPENSES
Telephone 102 61 40 90 90 90 93 95
Communications/Pagers/Mobiles 1,139 722 885 996 996 670 690 711
Postage 28 - 1 - - - - -
Publications/Books/Subscripts 4,813 6,058 6,937 8,440 8,400 8,884 9,151 9,425
Dues & Memberships 460 370 305 455 455 455 469 483
Schools & Training 325 175 215 425 175 425 438 451
Travel & Per Diem 916 1,097 174 1,599 980 1,599 1,647 1,696
Miscellaneous Expenses - 1 - - - 50 52 53
Furniture/Equipment < $5000 - - - - - - -
TOTAL OPERATING EXPENSES 7,783$ 8,484$ 8,557$ 12,005$ 11,096$ 12,173$ 12,540$ 12,914$
CONSUMABLE SUPPLIES
Office Supplies 50 73 11 25 25 125 129 133
TOTAL CONSUMABLE SUPPLIES 50$ 73$ 11$ 25$ 25$ 125$ 129$ 133$
TOTAL EXPENDITURES 120,732$ 165,219$ 246,298$ 152,700$ 147,740$ 154,818$ 153,878$ 154,256$
Page 38 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
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.
Strategic Business Plan
Goal 1- Enhance public safety and reduce disorderly behavior
Preventive patrol
Follow-up investigations
Enhanced community service training
Equip and field CERT
Goal 2- Enhance Community Policing Strategies
Bicycle Patrol/Rodeos
National Night Out Against Crime
Safety Fair
SRO Program
Goal 3- Enhance community service opportunities
Citizens’ Police Academy
KYSS
Citizens on Patrol
Goal 4- Further enhance reputation of department
Complete recognition program
Goal 5- Improve communications with community
Connect CTY
Workload Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Calls for service 14566 N/A 13956 14500
Total Incidents Investigated 302 N/A 426 525
Number of index crimes (including Misdemeanor
Assaults) 92 N/A 116 125
Productivity Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Increase volunteer involvement in Citizens on
Patrol 4
N/A 8 12
Plan and implement special events 7 N/A 9 10
Implement departmental training standards to
conform to Recognition standards 0
N/A 3 6
Decrease burglaries through education and
effective patrol tactics 13
N/A 12 9
Increase Citizens Police Academy 2 N/A 1 2
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 15.50 15.50 15.50 16.00
Page 39 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
POLICE
FY 2010-11 ADOPTED
EXPENDITURES
CAPITAL EXPENSES
1%
OPERATING
EXPENSES
3%
PROFESSIONAL &
CONTRACTUAL
SERVICES
3%
PERSONNEL
SERVICES
88%
CONSUMABLE
SUPPLIES
5%
Page 40 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
POLICE
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 680,206 724,522 801,084 782,987 779,331 860,070 802,709 802,709
Overtime 40,219 43,732 25,690 45,000 45,000 34,452 34,113 34,113
DPS Holiday Pay 12,383 14,384 16,658 15,416 14,826 16,440 19,894 19,894
Longevity - 5,388 5,468 6,918 6,918 8,295 7,732 7,732
Certification - 6,100 6,875 11,100 8,575 11,100 10,500 10,500
Retirement 86,880 96,681 100,663 113,305 113,305 130,417 122,577 122,577
Medical Insurance - 65,503 79,761 84,552 83,265 134,204 136,982 157,529
Dental Insurance - 4,677 5,842 6,148 6,045 6,861 8,391 9,649
Vision Insurance - 1,087 1,214 1,051 1,038 1,237 1,520 2,000
Life Insurance & Other - 4,649 4,948 5,196 4,735 5,769 5,411 5,411
Social Security Taxes 44,044 45,537 47,712 52,646 52,646 53,948 49,934 49,276
Medicare Taxes 10,300 10,650 11,159 12,315 12,315 12,617 11,678 11,525
Unemployment Taxes 793 1,616 728 2,771 2,771 3,308 3,119 3,119
Workman's Compensation 27,278 16,448 18,954 22,475 22,475 23,778 22,299 22,299
Clothing Allowance 170 400 1,667 1,800 1,800 1,800 1,200 1,200
Pre-Employment Physicals/Testing 335 1,704 116 40 - - - -
TOTAL PERSONNEL SERVICES 985,198$ 1,043,078$ 1,128,539$ 1,163,720 1,155,045 1,304,296$ 1,238,059$ 1,259,533$
PROFESSIONAL & CONTRACTUAL SERVICES
Abatements - 515 157 20 20 - - -
TCIC Access 1,956 1,874 1,735 16 - - - -
Independent Labor 9,639 4,550 4,200 3,200 3,050 7,200 7,200 7,200
Vehicle Maintenance 14,949 16,552 18,212 20,650 20,650 17,130 17,644 18,173
Equipment Maintenance 2,348 4,363 2,621 1,500 1,500 1,750 1,803 1,857
Building Maintenance 7,402 5,420 6,431 10,000 10,000 7,500 7,725 7,957
Cleaning Services 3,176 3,577 6,155 6,720 6,720 6,720 6,922 7,129
Professional Outside Services 2,400 10,000 1,248 - - - - -
TOTAL PROF & CONTRACTUAL SERVICES 41,870$ 46,851$ 40,759$ 42,106$ 41,940$ 40,300$ 41,293$ 42,316$
OPERATING EXPENSES
Telephone 202 169 170 300 300 300 309 318
Communications/Pagers/Mobiles 5,260 6,559 7,837 9,000 9,000 8,005 8,245 8,493
Electricity 18,985 23,749 18,156 16,251 13,500 18,500 19,055 19,627
Water 934 1,032 875 1,071 1,000 1,000 1,030 1,061
Postage 650 1,018 1,383 620 620 1,000 1,030 1,030
Publications/Books/Subscripts - 623 - 1,000 756 - - -
Dues & Memberships 969 1,394 1,900 1,715 757 1,790 1,844 1,899
Meetings - 484 327 22 22 - - -
Schools & Training 834 3,648 2,972 3,900 3,900 4,500 4,635 4,774
Emergency Management 1,000 1,000 1,000 1,000 1,000 1,000 1,030 1,061
Travel & Per Diem 2,666 2,843 2,388 4,778 3,500 3,600 3,708 3,819
Advertising 55 - - 200 200 100 103 106
Programs & Special Projects 4,570 5,159 3,414 1,000 1,000 2,716 2,797 2,881
Animal Control 75 1,034 421 1,200 1,200 1,000 1,030 1,061
Code Enforcement - - - 330 330 350 361 371
Investigative Materials & Supp 1,674 2,759 886 1,500 1,000 1,000 1,030 1,061
Miscellaneous Expenses 755 859 325 1,000 750 500 500 500
Furniture/Equipment < $5000 - 440 323 293 293 1,000 1,000 1,000
TOTAL OPERATING EXPENSES 43,031$ 52,770$ 42,377$ 45,180$ 39,128$ 46,361$ 47,707$ 49,062$
CONSUMABLE SUPPLIES
Fuel & Lube 30,428 43,405 28,767 37,750 35,000 47,592 49,020 50,490
Uniforms 5,534 9,556 5,212 5,000 4,663 5,000 5,150 5,305
Protective Clothing 1,991 1,845 6,622 1,900 1,450 5,000 5,150 5,305
Qualifications 1,083 1,082 528 2,000 2,000 2,250 2,318 2,387
Small Equipment 2,569 9,688 1,212 13,500 13,500 4,500 4,635 4,774
Office Supplies 2,527 3,728 2,079 2,570 2,250 3,000 3,090 3,183
Maintenance Supplies 1,684 1,310 1,238 2,000 1,250 1,500 1,545 1,591
Printing 620 - 572 800 679 750 773 796
Camera Supplies & Processing - 14 120 - - - - -
TOTAL CONSUMABLE SUPPLIES 46,436$ 70,628$ 46,350$ 65,520$ 60,792$ 69,592$ 71,681$ 73,831$
CAPITAL EXPENSES
Grant Match - 25,264 - 42,000 42,000 - - -
Vehicles 52,283 78,257 22,680 40,571 38,150 7,940 21,940 21,940
Video Equipment - 44,471 18,275 17,628 17,628 - - -
Police Records Management System 12,120 11,434 8,441 - - - - -
Page 41 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND:
EMERGENCY MEDICAL SERVICES
Mission
To provide quality service to the citizens of Trophy Club by providing timely and efficient response to fire,
medical, rescue, and calls for public service.
Strategic Business Plan
Goal 1- Provide quality service to the citizens
Education
Emergency Response
Program development
Goal 2- Provide and maintain community education programs
CPR classes
Program development
Citizen Fire Academy
Home inspection programs
Goal 3- Program development for corporate and Town staff
Education
Program Development
Citizen Fire Academy
EMS Training
Goal 4- Resource management and working agreements with regional assets
Medical control
Northeast Fire Department Association (NEFDA)
Goal 5- Program development that maintains our ability to collect and support billing and records management
Intermedix contract
Workload Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
EMS alarms responded to 400 375 350 375
Medical transports completed 300 300 270 300
Continuing education training hours
(total employees)
675 675 675 675
Productivity Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Third party collection rate 65% 65% 65% 65%
Response time to EMS alarms in less than six
minutes
90% 90% 90% 90%
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 6.37 6.31 6.31 6.31
Page 42 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
EMERGENCY MEDICAL SERVICES
FY 2010-11 ADOPTED
EXPENDITURES
CAPITAL
EXPENSES
6%
CONSUMABLE
SUPPLIES
4%
PROFESSIONAL &
CONTRACTUAL
SERVICES
4%
OPERATING
EXPENSES
2%
PERSONNEL
SERVICES
84%
Page 43 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
EMERGENCY MEDICAL SERVICES
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 257,028 329,069 340,563 362,427 362,427 356,779 372,110 356,778
Overtime 28,837 35,005 34,957 35,255 31,764 38,718 38,718 38,718
DPS Holiday Pay 5,329 7,795 10,194 10,676 10,020 10,619 10,619 10,619
Longevity/Certification 3,570 - - - - - -
Longevity - 1,713 2,118 2,708 2,573 2,777 2,804 2,804
Certification - 2,127 1,911 1,863 1,360 3,639 4,863 4,863
Retirement 33,444 44,539 42,584 53,901 53,901 57,754 58,321 57,930
Group Insurance 28,509 - - - - - -
Medical Insurance - 33,121 37,813 36,225 35,775 51,949 57,857 66,535
Dental Insurance - 2,062 2,372 2,743 2,743 2,716 3,628 4,172
Vision Insurance - 492 509 438 438 483 646 784
Life Insurance & Other - 1,985 2,033 2,394 2,394 2,387 2,411 2,411
Social Security Taxes 16,849 21,199 20,955 24,582 24,582 23,986 23,675 23,357
Medicare Taxes 3,940 4,958 4,901 5,749 5,749 5,610 5,537 5,462
Unemployment Taxes 312 778 335 1,603 1,603 1,284 1,297 1,297
Workman's Compensation 2,663 7,213 7,385 11,212 11,212 8,826 8,903 8,903
Auto Allowance - - - - - - - -
Pre-Employment Physicals/Testing 214 442 153 675 375 743 817
TOTAL PERSONNEL SERVICES 380,695$ 492,498$ 508,783$ 552,451$ 546,916$ 568,270$ 592,206$ 584,633$
PROFESSIONAL & CONTRACTUAL SERVICES
Maintenance & Repairs - - 14 - - - - -
Vehicle Maintenance 4,897 3,840 256 3,790 1,800 3,790 3,790 3,790
Equipment Maintenance 2,670 2,896 1,571 2,000 2,000 3,500 3,675 3,859
Building Maint & Supplies - - 500 - - - - -
Collection Fees - 18,565 18,257 18,900 18,900 20,300 20,300 20,300
Hazmat Disposal 96 99 139 250 250 410 422 435
TOTAL PROF & CONTRACTUAL SERVICES 12,234$ 25,400$ 20,737$ 24,940 22,950 28,000 28,187$ 28,384$
OPERATING EXPENSES
Telephone 48 31 44 75 75 75 77 80
Communications/Pagers/Mobiles 1,591 1,205 2,196 2,477 2,200 3,674 3,784 3,898
Postage 44 81 65 65 50 65 67 69
Inspection Fees - 863 - 870 870 - 870 870
Publications/Books/Subscripts 48 97 40 200 100 200 206 212
Dues & Memberships 366 256 383 960 574 574 591 609
Meetings - 77 88 132 100 132 136 140
Schools & Training 1,052 1,145 1,041 1,350 926 1,350 1,391 1,432
Travel & Per Diem 274 1,044 46 1,136 550 1,196 1,232 1,269
Flags & Repair - 2,163 2,135 1,869 1,869 1,869 1,925 1,983
Miscellaneous Expenses - 28 23 1,200 1,200 1,200 1,236 1,273
TOTAL OPERATING EXPENSES 3,423$ 6,990$ 6,061$ 10,334$ 8,514$ 10,335 11,515 11,835$
CONSUMABLE SUPPLIES
Fuel & Lube 4,285 5,561 3,439 5,055 4,000 5,762 5,935 6,113
Uniforms 2,796 2,623 2,504 3,770 3,000 3,883 3,999 6,113
Small Equipment 613 1,548 557 2,000 1,000 2,000 2,060 2,122
Disposable Supplies 5,085 8,641 5,355 5,000 5,000 5,000 5,150 5,305
Medical Control 6,900 6,975 6,774 7,000 7,000 7,000 7,210 7,426
Pharmacy 1,887 2,520 2,954 4,000 2,000 2,000 2,280 2,599
Oxygen 407 449 555 500 350 515 530 546
Office Supplies 64 32 78 150 150 150 155 159
Maintenance Supplies 70 - 5 200 200 200 206 212
TOTAL CONSUMABLE SUPPLIES 22,107$ 28,349$ 22,221$ 27,675$ 22,700$ 26,510$ 27,525 30,595$
CAPITAL EXPENSES
Capital Expenses - - - - - -
Vehicles - - 15,963 6,383 4,344 6,282 2,202 2,140
Vehicle Equipment - - 2,335 - - - - -
Radios 2,248 - - - - - - -
M682 Ambulance/Equipment 20,731 20,731 - 18,400 11,770 8,107 16,980 16,980
M681 Ambulance/Equipment - 176,717 33,073 32,962 31,884 29,387 33,123 33,123
TOTAL CAPITAL EXPENSES 22,979$ 197,448$ 51,371$ 57,745$ 47,998$ 43,776 52,305 52,243$
TOTAL EXPENDITURES 441,438$ 750,685$ 609,173$ 673,145$ 649,078$ 676,891 711,738$ 707,690$
Page 44 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
STREETS
Mission
To provide a safe, clean, and well-maintained roadway system to the residents of Trophy Club.
Strategic Business Plan *
Goal 1- Provide well-maintained streets and storm drains
Concrete street repairs
Inlet and structure inspection, cleaning, and repair
Street, curb, and gutter sweeping
Emergency response
Signs and markings
New construction
Goal 2- Provide timely & knowledgeable response to resident issues
Responsive
Friendly
Customer service
Goal 3- Establish 5 year plan for Streets and Storm Drainage
Identify and rank streets in need of reconstruction
Identify and rank streets in need of maintenance
Identify projects associated with improved traffic flow and transportation needs
Identify and rank storm drainage projects
Goal 4- Provide support for other Town Departments and MUD 1
Parks
Police Department
MUD 1
Workload Measures *
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Street sweeping (curb miles) N/A N/A 60 65
Concrete placed/poured (cubic yards) N/A N/A 425 550
Striping (linear feet) N/A N/A 43,573 43,573
Productivity Measures *
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Respond to calls in under 4 business hours N/A N/A N/A 90%
Ratio of lane miles of street maintained per
employee
N/A N/A N/A 24.17:1
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 6.00 4.04 4.04 4.04
* The General Fund Street Department, Street Maintenance Sales Tax Fund, and Storm Drainage Utility Fund
each reflect a portion of the total funding of the Town’s street and storm drainage programs. The Strategic
Business Plan goals, as well as, the workload and productivity measures enumerated above relate to the
interrelated efforts of the one street and storm drainage crew.
Page 45 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
STREETS
FY 2010-11 ADOPTED
EXPENDITURES
CAPITAL EXPENSES
2%
OPERATING
EXPENSES
28%
PERSONNEL
SERVICES
68%
CONSUMABLE
SUPPLIES
2%
Page 46 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
STREETS
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 105,258 155,771 192,413 174,815 174,815 179,491 177,714 177,714
Overtime 1,361 617 1,488 454 454 3,000 3,000 3,000
Longevity - - 281 536 536 696 696 696
Retirement 12,570 19,560 22,869 24,062 24,063 25,646 25,397 25,397
Medical Insurance - 16,971 25,126 22,481 22,481 28,673 33,278 38,270
Dental Insurance - 845 1,477 1,492 1,492 1,537 2,033 2,338
Vision Insurance - 237 334 259 259 282 373 430
Life Insurance & Other - 1,033 1,382 999 999 1,194 1,194 1,194
Social Security Taxes 6,242 9,065 10,767 10,341 10,341 10,637 10,295 10,152
Medicare Taxes 1,460 2,120 2,518 2,419 2,419 2,488 2,408 2,374
Unemployment Taxes 164 475 210 841 841 764 764 764
Workman's Compensation 325 20,856 11,399 24,929 24,929 12,423 12,302 12,302
Auto Allowance 125 3,325 - - - - -
Pre-Employment Physicals/Testing 70 200 - 100 100 500 515 530
TOTAL PERSONNEL SERVICES 140,568$ 231,075$ 270,264 263,728$ 263,729$ 267,331$ 269,969$ 275,161$
PROFESSIONAL & CONTRACTUAL SERVICES
Engineering - 21,866 324 - - - -
Vehicle Maintenance 550 1,022 1,326 600 600 525 541 557
Equipment Maintenance - 1,608 2,226 500 500 1,000 1,030 1,061
TOTAL PROF & CONTRACTUAL SERVICES 550$ 24,496$ 3,876 1,100$ 1,100$ 1,525$ 1,571$ 1,618$
OPERATING EXPENSES
Telephone - 19 27 15 15 50 52 53
Communications/Pagers/Mobiles 1,096 2,055 2,552 2,676 2,676 2,535 2,611 2,689
Electricity - 90,032 97,720 100,000 100,000 107,988 111,228 114,564
Postage - 81 20 145 145 50 52 53
Dues & Memberships - 240 246 403 403 428 441 454
Schools & Training 179 548 398 398 398 458 472 486
Travel & Per Diem 504 428 494 580 576 555 572 589
Advertising - 840 - - - - - -
Street Repairs 120,601 64,850 217,018 - - - - -
Signs and Markings 6,617 15,215 10,272 - - - - -
TOTAL OPERATING EXPENSES 128,997$ 174,308$ 328,747 104,217$ 104,213$ 112,064$ 115,428$ 118,889$
CONSUMABLE SUPPLIES
Fuel & Lube 3,977 7,648 8,138 5,200 5,200 4,266 4,394 4,526
Uniforms 2,110 2,489 2,016 1,200 1,200 2,840 2,925 3,013
Small Tools - - - 368 350 1,500 1,545 1,591
Safety Equipment - 83 - - - - -
Office Supplies - 479 202 125 125 200 206 212
TOTAL CONSUMABLE SUPPLIES 6,087$ 10,699$ 10,356 6,893$ 6,875$ 8,806$ 9,070$ 9,342$
CAPITAL EXPENSES
Capital Expenses 17,890 - - 23,600 23,600 - - -
Vehicles 7,589 7,589 7,589 - - 8,720 8,078 7,882
TOTAL CAPITAL EXPENSES 25,479$ 7,589$ 7,589 23,600$ 23,600$ 8,720$ 8,078$ 7,882$
TOTAL EXPENDITURES 301,681$ 448,167$ 620,832 399,538$ 374,817$ 398,446$ 404,116$ 412,892$
Page 47 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
STREETS: STORM SEWER
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 11,639 13,758 14,382 - - - - -
Overtime 221 88 217 - - - - -
Longevity - - 54 - - - - -
Retirement 1,397 1,695 1,726 - - - - -
Group Insurance 1,410 - - - - - - -
Medical Insurance - 1,490 1,595 - - - - -
Dental Insurance - 86 91 - - - - -
Vision Insurance - 24 24 - - - - -
Life Insurance & Other - 89 91 - - - - -
Social Security Taxes 735 845 866 - - - - -
Medicare Taxes 171 198 203 - - - - -
Unemployment Taxes 15 33 15 - - - - -
Workman's Compensation - 172 263 - - - - -
TOTAL 15,588$ 18,478$ 19,527$ -$ -$ -$ -$ -$
PROFESSIONAL & CONTRACTUAL SERVICES
Engineering - 9,462 11,430 - - - - -
Independent Labor 7,633 8,499 4,658 - - - - -
Maintenance & Repair 503 539 515 - - - - -
Equipment Maintenance - - 253 - - - - -
Trash Removal/Recycling 8,740 11,186 6,269 - - - - -
TOTAL PROF & CONTRACT 16,876$ 29,686$ 23,125$ -$ -$ -$ -$ -$
OPERATING EXPENSES
Dues & Memberships 2,167 2,267 2,344 - - - - -
Street Sweeping 2,584 4,295 3,850 - - - - -
Miscellaneous Expenses 295 90 38 - - - - -
TOTAL OPERATING EXPEN 5,046$ 6,652$ 6,232$ -$ -$ -$ -$ -$
CONSUMABLE SUPPLIES
Printing - 197 - - - - - -
TOTAL CONSUMABLE SUP -$ 197$ -$ -$ -$ -$ -$ -$
CAPITAL EXPENSES
Reserve For Replacement - 73,942 - - - - - -
Capital Project - Timberidge - - 59,996 - - - - -
TOTAL CAPITAL EXPENSES -$ 73,942$ 59,996$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 37,510$ 128,955$ 108,880$ -$ -$ -$ -$ -$
Page 48 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
CONSTRUCTION INSPECTION
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages - 23,618 41,748 - - - - -
Overtime - 2,135 881 - - - - -
Retirement - 3,165 5,294 - - - - -
Medical Insurance - 2,083 4,030 - - - - -
Dental Insurance - 120 230 - - - - -
Vision Insurance - 33 59 - - - - -
Life Insurance & Other - 140 433 - - - - -
Social Security Taxes - 1,546 2,613 - - - - -
Medicare Taxes - 362 611 - - - - -
Unemployment Taxes - 99 45 - - - - -
Workman's Compensation - - 3,253 - - - - -
Pre-Employment Physicals/Testing - 80 - - - - - -
TOTAL PERSONNEL SERVICES -$ 33,381$ 59,197$ -$ -$ -$ -$ -$
PROFESSIONAL & CONTRACTUAL SERVICES
Vehicle Maintenance - 707 185 - - - - -
TOTAL PROF & CONTRACTUAL SERVICES -$ 707$ 185$ -$ -$ -$ -$ -$
OPERATING EXPENSES
Communications/Pagers/Mobiles - 495 802 - - - - -
TOTAL OPERATING EXPENSES -$ 495$ 802$ -$ -$ -$ -$ -$
CONSUMABLE SUPPLIES
Fuel & Lube - 1,235 1,009 - - - - -
Uniforms - - 397 - - - - -
Hardware - 3,859 - - - - - -
TOTAL CONSUMABLE SUPPLIES -$ 5,094$ 1,406$ -$ -$ -$ -$ -$
CAPITAL EXPENSES
Vehicles - 45,744 - - - - - -
Vehicle Equipment - 4,844 - - - - - -
TOTAL CAPITAL EXPENSES -$ 50,588$ -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES -$ 90,265$ 61,590$ -$ -$ -$ -$ -$
Page 49 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
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.
Strategic Business Plan
Goal 1- Proactively maintain and reinforce sound environmental practices within the community
Public irrigation
Public environmental awareness
Recycling
Landscaping
Goal 2- Maintain current and future park and public amenities for increased resident enjoyment
Sports field maintenance
Trail creation and maintenance
Facility maintenance
Staff resource training
Medians and common areas
Goal 3- Implement the physical improvements to Trophy Club Park as identified in the master plan
Practice fields
Trail development
BMX
RC Airfield
Goal 4- Evaluate maintenance procedures for new amenities
Concrete trail maintenance and pond maintenance
Freedom Dog Park Maintenance
Evaluate new open space and parkland maintenance areas
Create a passive maintenance area ordinance
Goal 5- Bring new park amenities online
Harmony Park
Independence West
Freedom Dog Park
Workload Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Medians and common areas maintained 85 85 85 120
Sports fields maintained 17 17 17 21
Average weekly irrigation
repairs/adjustments/replacements
50 50 50 75
Productivity Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Construction of additional t-ball fields 3 3 0 0
Planting of trees for Tree City requirements 50 50 79 50
Conversion of non-irrigated medians to
xeriscape landscaping
5 5 0 5
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 7.50 7.50 7.50 7.50
Page 50 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
PARKS GENERAL
FY 2010-11 ADOPTED
EXPENDITURES
CAPITAL
EXPENSES
3%
OPERATING
EXPENSES
5%
PROFESSIONAL &
CONTRACTUAL
SERVICES
16%
PERSONNEL
SERVICES
71%
CONSUMABLE
SUPPLIES
5%
TOTAL PARKS
FY 2010-11 ADOPTED
EXPENDITURES
LAKEVIEW SOCCER
FIELDS
2%
PARKS GENERAL
68%
INDEPENDENCE
PARK
8%
HARMONY PARK
5%
FREEDOM PARK
1%
MEDIANS &
COMMON AREAS
16%
Page 51 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
PARKS: PARKS GENERAL
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 313,877 262,497 279,445 284,749 284,749 287,600 494,478 494,478
Overtime 11,967 9,369 15,653 12,500 12,500 12,500 14,500 14,500
Longevity - 900 1,710 2,368 2,368 3,002 6,144 6,144
Certification - - - 1,500 1,500 1,500 2,500 2,500
Retirement 38,816 33,493 35,125 41,223 41,223 42,938 72,761 72,761
Medical Insurance - 37,821 41,242 44,373 44,373 60,887 128,116 147,333
Dental Insurance 21 2,507 2,795 3,131 3,131 3,131 7,913 9,100
Vision Insurance - 575 625 537 537 566 1,420 1,886
Life Insurance & Other - 2,171 1,953 2,000 2,000 2,033 3,569 3,569
Social Security Taxes 19,068 15,530 16,563 17,669 17,669 17,889 27,891 27,241
Medicare Taxes 4,459 3,630 3,874 4,132 4,132 4,184 6,523 6,371
Unemployment Taxes 1,204 641 338 1,418 1,418 1,418 2,552 2,552
Workman's Compensation 5,259 12,419 6,023 9,650 9,650 7,608 12,892 12,892
Auto Allowance 3,757 2,013 2,012 2,100 2,100 2,100 2,100 2,100
Pre-Employment Physicals/Testing 587 - - 221 221 315 1,324 1,324
TOTAL PERSONNEL SERVICES 444,736$ 383,566$ 407,358$ 427,571$ 427,571$ 447,671$ 784,683$ 804,751$
PROFESSIONAL & CONTRACTUAL SERVICES
Engineering 290 - - - - -
Independent Labor 1,881 453 - 78,641 159,391 159,391
Vehicle Maintenance 4,060 6,160 6,003 6,750 6,750 6,750 8,953 9,221
Equipment Maintenance 7,473 8,512 10,449 7,000 7,000 10,000 12,300 12,669
Building Maintenance 3,695 3,210 2,268 2,300 2,300 2,300 2,369 2,440
Consultants 590 200 105 700 700 250 258 265
Portable Toilets - - 124 - - - -
TOTAL PROF & CONTRACTUAL SERVICES 17,988$ 18,535$ 18,949$ 16,750$ 16,750$ 97,941$ 183,271$ 183,986$
OPERATING EXPENSES
Telephone 232 35 27 62 62 62 64 66
Communications/Pagers/Mobiles 5,996 3,857 3,523 3,741 3,741 5,705 7,876 8,112
Electricity 1,981 5,699 1,649 2,087 2,087 3,087 3,180 3,275
Postage 70 113 43 50 30 50 52 53
Publications/Books/Subscripts 767 493 225 500 500 500 515 530
Dues & Memberships 1,180 411 300 915 615 915 1,942 2,001
Meetings 457 461 498 572 572 800 1,000 1,000
Schools & Training 2,376 1,329 1,387 1,600 1,150 2,975 5,064 5,216
Training (Safety) 428 455 310 300 300 300 309 318
Travel & Per Diem 2,647 823 1,103 1,587 1,287 1,904 3,961 4,080
Advertising 1,561 284 - 625 - 850 1,876 1,932
Miscellaneous Expenses 444 142 139 100 - 100 103 106
Tree City 10,000 1,335 10,028 10,188 10,188 12,000 12,360 12,731
Property Maintenance 1,431 714 2,758 700 700 700 721 743
Furniture/Equipment < $5000 4,426 1,972 - - - - 675 -
TOTAL OPERATING EXPENSES 78,704$ 18,555$ 21,990$ 23,027$ 21,232$ 29,948$ 39,698$ 40,163$
CONSUMABLE SUPPLIES
Fuel & Lube 14,475 16,857 11,103 15,670 13,000 15,867 20,343 20,953
Uniforms 5,188 5,811 4,849 5,076 5,076 7,285 9,704 9,995
Small Equipment 449 400 477 - - - -
Small Tools 2,308 2,558 5,048 8,675 8,675 7,750 8,983 9,252
Safety Equipment 1,414 1,241 1,037 1,500 1,274 1,000 1,530 1,576
Hardware 632 112 - 2,118 2,118 - - -
Office Supplies 1,462 249 284 250 250 300 559 576
Printing - - 2 - - - - -
TOTAL CONSUMABLE SUPPLIES 26,042$ 27,228$ 22,800$ 33,289$ 30,393$ 32,202$ 41,119$ 42,352$
CAPITAL EXPENSES
Capital Expenses 7,000 44,430 24,754 24,699 24,699 12,106 7,000 7,000
Vehicles 90,723 16,922 16,883 14,076 9,448 4,766 33,071 32,929
Capital Leases 11,970 - - 5,719 5,719 - - -
TOTAL CAPITAL EXPENSES 109,693$ 64,750$ 41,637$ 44,494$ 39,866$ 16,872$ 40,071$ 39,929$
TOTAL EXPENDITURES 677,164$ 512,634$ 512,734$ 545,131$ 535,812$ 624,634$ 1,088,842$ 1,111,181$
Page 52 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
INDEPENDENCE PARK
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
100%
Page 53 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
PARKS: INDEPENDENCE PARK
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PROFESSIONAL & CONTRACTUAL SERVICES
Portable Toilets 1,320 1,037 176 - - - - -
TOTAL PROF & CONTRACTUAL SERVICES 1,320$ 1,037$ 176$ -$ -$ -$ -$
OPERATING EXPENSES
Electricity 16,012 17,252 14,827 12,500 12,500 19,010 39,580 40,768
Water 8,988 13,050 13,784 9,632 9,632 27,000 27,810 28,644
Rent Equipment - 163 57 - - - - -
Property Maintenance 28,806 26,627 25,286 27,800 23,300 25,000 50,750 52,273
TOTAL OPERATING EXPENSES 53,806$ 57,092$ 53,954$ 49,932$ 45,432$ 71,010$ 118,140$ 121,685$
TOTAL EXPENDITURES 55,126$ 58,129$ 54,130$ 49,932$ 45,432$ 71,010$ 118,140$ 121,685$
Page 54 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
HARMONY PARK
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
100%
Page 55 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
PARKS: HARMONY PARK
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PROFESSIONAL & CONTRACTUAL SERVICES
Portable Toilets 1,093 1,207 516 - - - -
TOTAL PROF & CONTRACTUAL SERVICES 1,093$ 1,207$ 516$ -$ -$ -$ -$ -$
OPERATING EXPENSES
Electricity 3,131 6,649 8,508 6,807 6,807 10,000 10,300 12,609
Water 7,497 11,454 10,861 13,250 13,250 17,500 18,025 18,566
Rent Equipment 310 94 88 - - - -
Property Maintenance 21,923 33,919 21,345 20,393 16,700 17,500 18,025 18,566
TOTAL OPERATING EXPENSES 32,861$ 52,116$ 40,802$ 40,450$ 36,757$ 45,000$ 46,350$ 49,741$
CAPITAL EXPENSES
Capital Expenses - - - 13,800 13,800 - - -
$474K CO Payment 49,645 - - - - - - -
TOTAL CAPITAL EXPENSES 49,645$ -$ -$ 13,800$ 13,800$ -$ -$ -$
TOTAL EXPENDITURES 83,599$ 53,323$ 41,318$ 54,250$ 50,557$ 45,000$ 46,350$ 49,741$
Page 56 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
LAKEVIEW SOCCER FIELDS
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
91%
PROFESSIONAL &
CONTRACTUAL
SERVICES
9%
Page 57 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
PARKS: LAKEVIEW SOCCER FIELDS
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PROFESSIONAL & CONTRACTUAL SERVICES
Portable Toilets 1,024 949 1,346 2,449 2,353 1,440 1,483 1,528
TOTAL PROF & CONTRACTUAL SERVICES 1,024$ 949$ 1,346$ 2,449$ 2,353$ 1,440$ 1,483$ 1,528$
OPERATING EXPENSES
Water 6,487 6,892 10,788 10,400 10,400 11,000 11,330 11,670
Property Maintenance 7,917 4,000 3,739 4,500 4,500 4,500 4,635 4,774
TOTAL OPERATING EXPENSES 14,404$ 10,892$ 14,527$ 14,900$ 14,900$ 15,500$ 15,965$ 16,444$
TOTAL EXPENDITURES 15,428$ 11,841$ 15,873$ 17,349$ 17,253$ 16,940$ 17,448$ 17,972$
Page 58 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
MEDIANS & COMMON AREAS
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
100%
Page 59 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
PARKS: MEDIANS & COMMON AREAS
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PROFESSIONAL & CONTRACTUAL SERVICES
Portable Toilets - - 252 - - - - -
TOTAL PROF & CONTRACTUAL SERVICES -$ -$ 252$ -$ -$ -$ -$ -$
OPERATING EXPENSES
Electricity 526 563 586 550 550 10,550 10,867 11,192
Water 24,347 30,832 32,047 32,493 32,493 45,593 46,961 48,370
Prompt Payment Act Interest - - - 138 138 - - -
Median Banners - - - 7,852 7,852 - - -
Property Maintenance 71,031 64,847 59,029 102,087 102,185 88,850 96,516 99,411
TOTAL OPERATING EXPENSES 95,904$ 96,242$ 91,662$ 143,120$ 143,218$ 144,993$ 154,344$ 158,973$
TOTAL EXPENDITURES 95,904$ 96,242$ 91,914$ 143,120$ 143,218$ 144,993$ 154,344$ 158,973$
Page 60 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FREEDOM PARK
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
100%
Page 61 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
PARKS: FREEDOM PARK
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PROFESSIONAL & CONTRACTUAL SERVICES
Portable Toilets - - - - - - - -
TOTAL PROF & CONTRACTUAL SERVICES -$ -$ -$ -$ -$ -$ -$ -$
OPERATING EXPENSES
Electricity - - - - - - 1,000 1,030
Water - - - - - 10,000 10,300 10,609
Portable Toilets - - - - - - 1,500 1,545
Property Maintenance - - - - - - 4,500 4,500
TOTAL OPERATING EXPENSES -$ -$ -$ -$ -$ 10,000$ 17,300$ 17,684$
TOTAL EXPENDITURES -$ -$ -$ -$ -$ 10,000$ 17,300$ 17,684$
Page 62 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
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.
Strategic Business Plan
Goal 1- Promote physical activity and a healthy lifestyle
Youth tennis program
Triton Swim Team
Swim lessons
Sports associations
Boy/Girl Scouts
Goal 2- Offer unique recreations programs, events and amenities to residents of all ages
Outdoor recreation
Summer Adventure Camp
Freedom Dog Park
BNHS programs
Goal 3- Encourage community involvement through increased awareness and opportunities
Business vendors
Community volunteers
Community awareness
Community events
Goal 4- Evaluation of revenue-producing programs
Birthday parties
Membership fees
Pool rentals
Sports agreement
Goal 5- Bring new Trophy Club amenities online
BMX
R/C airplanes
Workload Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Recreation programs offered 6 6 6 7
Community Events offered 7 7 7 7
Swim Team enrollment 180 180 180 185
Day Camp enrollment 84 82 86 90
Productivity Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Recreation program enrollment as to capacity 70% 70% 70% 75%
Attendees at Fourth of July 1700 1,700 2,000 2,200
Sponsorship increase from previous year 30% 30% 25% 30%
Community organization partnerships 30 30 30 32
Program and event volunteers 170 150 150 160
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 2.10 2.10 2.10 2.10
Page 63 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
RECREATION GENERAL
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
5%
PROFESSIONAL &
CONTRACTUAL
SERVICES
6%
PERSONNEL
SERVICES
88%
CONSUMABLE
SUPPLIES
1%
TOTAL RECREATION
FY 2010 ADOPTED
EXPENDITURES
DAY CAMP
PROGRAMS
11%
RECREATION
GENERAL
30%
POOL
47%RECREATION
PROGRAMS
1%
COMMUNITY
EVENTS
7%
SWIM TEAM
4%
Page 64 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages - 75,047 83,495 79,049 79,049 115,811 114,665 114,665
Longevity - 135 248 413 413 338 338 338
Retirement - 9,484 9,944 11,114 11,114 16,555 16,394 16,394
Medical Insurance - 6,765 8,525 8,418 8,418 18,319 19,987 22,986
Dental Insurance - 412 507 517 517 961 1,271 1,461
Vision Insurance - 110 123 95 95 170 225 258
Life Insurance & Other - 76 308 256 256 785 785 785
Social Security Taxes - 4,440 4,635 5,013 5,013 6,539 6,213 6,055
Medicare Taxes - 1,038 1,084 1,172 1,172 1,529 1,453 1,416
Unemployment Taxes - 155 67 336 336 397 397 397
Worker's Compensation - 747 1,724 2,440 2,440 2,933 2,905 2,905
Auto Allowance - 2,188 2,012 2,100 2,100 2,100 2,100 2,100
Pre-Employment Physicals/Testing - 70 - - - - - -
TOTAL PERSONNEL SERVICES -$ 100,667$ 112,672$ 110,923$ 110,923$ 166,437$ 166,733$ 169,760$
PROFESSIONAL & CONTRACTUAL SERVICES
Software & Support - 8,950 8,950 8,500 8,500 3,500
Independent Labor - 1,126 - 236 136 720 742 764
Equipment Maintenance - - 239 1,200 1,032 - - -
Collection Fees - 5,390 6,159 1,700 1,255 1,360 1,408 1,457
TOTAL PROF & CONTRACTUAL SERVICES -$ 6,516$ 6,398$ 12,086$ 11,373$ 10,580$ 10,650$ 5,721$
OPERATING EXPENSES
Telephone - 11 86 25 25 50 52 53
Communications/Pagers/Mobiles - 1,084 827 996 996 920 948 976
Postage- 215 92 100 100 150 155 159
Publications/Books/Subscriptions - 278 79 432 432 450 464 477
Dues & Memberships - 564 200 269 269 269 277 285
Meetings - 203 198 300 300 300 309 318
Schools & Training - 1,733 1,163 850 850 1,100 1,133 1,167
Travel & Per Diem - 1,632 1,539 400 400 2,536 2,612 2,690
Advertising - 2,625 1,114 1,200 1,200 2,340 2,410 2,483
Miscellaneous Expenses - 329 100 53 53 100 103 106
Furniture/Equipment < $5000 - 99 309 446 446 375 386 398
TOTAL OPERATING EXPENSES -$ 59,837$ 5,707$ 5,071$ 5,071$ 8,590$ 8,849$ 9,112$
CONSUMABLE SUPPLIES
Uniforms - 334 - 174 171 248 255 263
Safety Equipment - 104 - 45 - 60 62 64
Office Supplies - 1,742 693 650 650 650 670 690
Printing - 118 23 750 750 750 773 796
TOTAL CONSUMABLE SUPPLIES -$ 2,298$ 716$ 1,619$ 1,571$ 1,708$ 1,760$ 1,813$
TOTAL EXPENDITURES -$ 169,318$ 125,493$ 129,699$ 128,938$ 187,315$ 187,992$ 186,406$
RECREATION: RECREATION GENERAL
Page 65 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
POOL
FY 2010-11 ADOPTED
EXPENDITURES
CONSUMABLE
SUPPLIES
13%
PERSONNEL
SERVICES
37%
OPERATING
EXPENSES
24%
CAPITAL EXPENSES
26%
Page 66 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 91,648 97,022 89,410 103,126 103,126 92,049 91,138 91,138
Overtime 311 - - 2,000 2,000 3,000 3,000 3,000
Longevity - - - 96 96 - - -
Retirement 2,500 3,085 3,066 3,716 3,615 - - -
Medical Insurance - 2,708 3,242 3,202 2,670 - - -
Dental Insurance - 154 166 186 155 - - -
Vision Insurance - 43 43 36 30 - - -
Life Insurance & Other - 41 169 202 202 - - -
Social Security Taxes 5,673 5,987 5,501 6,524 6,524 5,893 5,837 5,837
Medicare Taxes 1,327 1,400 1,287 1,526 1,526 1,378 1,365 1,365
Unemployment Taxes 396 846 350 1,610 1,610 756 756 756
Worker's Compensation 2,432 2,115 2,141 2,610 2,988 2,358 2,335 2,335
Pre-Employment Physicals/Testing 1,032 989 955 945 2,043 1,900 1,957 1,957
TOTAL PERSONNEL SERVICES 107,867$ 114,390$ 106,330$ 125,779$ 126,585$ 107,334$ 106,388$ 106,388$
PROFESSIONAL & CONTRACTUAL SERVICES
Independent Labor 2,446 2,771 - 8 450 - - -
Health Inspections - - - - - 225 232 239
TOTAL PROF & CONTRACTUAL SERVICES 2,446$ 2,771$ -$ 8$ 450$ 225$ 232$ 239$
OPERATING EXPENSES
Telephone 1,300 1,209 937 1,026 1,026 1,026 1,057 1,088
Communications/Pagers/Mobiles 774 1,076 1,048 1,441 1,441 2,062 2,124 2,188
Electricity 20,056 20,050 17,949 23,100 23,100 31,100 32,033 32,994
Water 5,771 7,861 7,922 7,833 10,000 15,833 16,308 16,797
Promt Payment Act Interest - - - 232 228 - - -
Dues & Memberships 3,520 4,059 95 280 280 555 1,205 1,241
Meetings 89 142 264 175 175 400 412 424
Schools & Training 629 309 160 140 140 860 886 912
Travel & Per Diem 554 892 396 547 477 744 766 789
Advertising 374 219 - - - 650 670 690
Special Events - 1,352 1,142 1,299 1,000 1,700 1,751 1,804
Refund Prioir Year Revenue - 300 300 - - -
Miscellaneous Expenses 638 29 82 - 100 103 106
Property Maintenance 8,005 17,312 4,939 11,935 14,500 11,950 12,309 12,678
Furniture/Equipment < $5000 1,143 1,801 820 850 738 1,800 1,854 1,910
TOTAL OPERATING EXPENSES 42,853$ 56,311$ 35,754$ 49,158$ 53,405$ 68,780$ 71,478$ 73,621$
CONSUMABLE SUPPLIES
Fuel & Lube - 70 70 - - -
Uniforms 3,088 8,235 1,677 2,946 2,925 2,260 2,328 2,398
Small Equipment 1,160 1,405 1,730 2,430 2,430 3,000 3,090 3,183
Chemicals 5,306 10,361 13,610 10,962 15,000 13,700 14,111 14,534
Safety Equipment 188 635 947 1,658 1,654 1,000 1,030 1,061
Hardware 78 41 45 805 801 4,000 500 500
Office Supplies 268 597 584 420 408 500 1,000 1,030
Program Supplies - 189 - 90 - 290 299 308
Maintenance Supplies 668 1,434 1,001 1,600 1,600 1,600 1,648 1,697
Concessions 6,456 5,952 7,839 10,500 6,300 10,500 10,815 11,139
Printing 194 558 - 350 349 750 773 796
TOTAL CONSUMABLE SUPPLIES 17,406$ 29,407$ 27,433$ 31,831$ 31,537$ 37,600$ 35,595$ 36,647$
CAPITAL EXPENSES
GASB34/Reserve For Replacement - - 10,000 10,000 10,000 15,000 20,000 25,000
Capital Repairs - - - 17,400 17,400 60,000 - -
TOTAL CAPITAL EXPENSES - -$ 10,000$ 27,400$ 27,400$ 75,000 20,000 25,000
TOTAL EXPENDITURES 170,572$ 202,879$ 179,517$ 234,176$ 238,927$ 288,939$ 233,693$ 241,895$
RECREATION: POOLS
Page 67 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
RECREATION PROGRAMS
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
3%
PROFESSIONAL &
CONTRACTUAL
SERVICES
74%
PERSONNEL
SERVICES
3%
CONSUMABLE
SUPPLIES
20%
Page 68 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Pre-Employment Physicals/Testing - - 189 150 150 100 103 106
TOTAL PERSONNEL SERVICES -$ -$ 189$ 150$ 150$ 100$ 103$ 106$
PROFESSIONAL & CONTRACTUAL SERVICES
Independent Labor 1,808 3,695 2,489 4,147 2,000 2,400 2,472 2,546
Collection Fees 348 - - - - - - -
TOTAL PROF & CONTRACTUAL SERVICES 2,156$ 3,695$ 2,489$ 4,147$ 2,000$ 2,400$ 2,472$ 2,546$
OPERATING EXPENSES
Meetings - - - 50 50 50 52 53
Advertising - - - 400 400 - - -
Miscellaneous Expenses - - - 50 50 50 52 53
Furniture/Equipment < $5000 - 230 68 50 50 - - -
TOTAL OPERATING EXPENSES -$ 230$ 68$ 550$ 550$ 100$ 104$ 106$
CONSUMABLE SUPPLIES
Uniforms - - - 75 75 50 52 53
Program Supplies 49 - 100 100 100 100 103 106
Printing - - 180 500 500 500 515 530
TOTAL CONSUMABLE SUPPLIES 49$ -$ 280$ 675$ 675$ 650$ 670$ 689$
TOTAL EXPENDITURES 2,205 3,925$ 3,026$ 5,522$ 3,375$ 3,250 3,349 3,447
RECREATION: RECREATION PROGRAMS
Page 69 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
DAY CAMP PROGRAMS
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
23%
PERSONNEL
SERVICES
70%
CONSUMABLE
SUPPLIES
7%
Page 70 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 13,035 22,283 36,771 40,624 38,310 41,774 41,360 41,360
Overtime - 359 308 - - 800 800 800
Social Security Taxes 808 1,404 2,299 2,564 2,375 2,640 2,614 2,614
Medicare Taxes 189 328 538 600 556 617 611 611
Unemployment Taxes 68 249 185 516 516 756 756 756
Workman's Compensation - 794 847 1,175 1,175 1,057 1,047 1,047
Pre-Employment Physicals/Testing 310 353 419 621 621 430 443 443
TOTAL PERSONNEL SERVICES 14,410$ 25,770$ 41,367$ 46,100$ 43,553$ 48,074$ 47,631$ 47,631$
OPERATING EXPENSES
Communications/Pagers/Mobiles 456 321 348 420 420 465 479 493
Rent 2,793 3,799 4,277 4,656 4,656 4,688 4,829 4,973
Insurance - 50 - 441 - 441 463 486
Meetings 27 72 173 250 250 150 155 159
Schools & Training - 140 133 450 125 300 309 318
Rent Equipment 1,450 3,714 4,251 5,400 5,400 5,400 5,562 5,729
Advertising 587 1,558 1,500 1,500 1,455 600 618 637
Field Trips 1,950 2,821 3,262 3,500 3,500 3,800 3,914 4,031
Miscellaneous Expenses 50 - 125 12 12 100 103 106
Furniture/Equipment < $5000 - 324 113 100 100 100 103 106
TOTAL OPERATING EXPENSES 7,313$ 12,799$ 14,182$ 16,729$ 15,918$ 16,044$ 16,535$ 17,038$
CONSUMABLE SUPPLIES
Uniforms 792 975 974 1,523 1,523 1,353 1,394 1,435
Office Supplies - 207 293 200 200 200 206 212
Program Supplies 2,193 2,469 2,289 2,150 2,150 2,500 2,575 2,652
Maintenance Supplies 31 23 131 25 25 50 52 53
Printing - - 412 825 825 1,025 1,056 1,087
TOTAL CONSUMABLE SUPPLIES 3,320$ 3,674$ 4,099$ 4,723$ 4,723$ 5,128$ 5,283$ 5,439$
TOTAL EXPENDITURES 25,043$ 42,243$ 59,648$ 67,552$ 64,194$ 69,246$ 69,449$ 70,108$
RECREATION: DAY CAMP PROGRAMS
Page 71 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
COMMUNITY EVENT PROGRAMS
FY 2010-11 ADOPTED
EXPENDITURES
PITCH HIT RUN
1%
OPERATING
EXPENSES
2%
FALL FESTIVAL
18%
CHRISTMAS
LIGHTING
6%
4TH OF JULY
48%SPRING PET FAIR
9%
ARBOR DAY
12%
EASTER
4%
Page 72 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
RECREATION: COMMUNITY EVENT PROGRAMS
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
OPERATING EXPENSES
Dues & Memberships - - 260 375 375 375 386 398
Schools & Training - - - 340 340 200 206 212
Travel & Per Diem - - - 949 949 413 425 438
Fall Festival Activities - - 8,971 7,933 7,933 8,000 8,240 8,487
Christmas Lighting Activities - - 860 1,984 1,984 2,470 2,544 2,620
Pitch Hit Run Activities - - 79 302 302 555 572 589
Easter Activities - - 1,041 1,060 1,051 1,790 1,844 1,899
Arbor Day Activities - - 4,863 5,541 5,550 5,463 5,627 5,796
Spring Pet Fair Activities - - 3,901 1,000 1,000 4,000 4,120 4,244
4th of July Activities - - 5,750 19,108 19,108 20,500 20,500 20,500
TOTAL OPERATING EXPENSES -$ -$ 25,725$ 38,592$ 38,592$ 43,766$ 44,464$ 45,181$
TOTAL EXPENDITURES -$ -$ 25,725$ 38,592$ 38,592$ 43,766$ 44,464$ 45,181$
Page 73 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
SWIM TEAM PROGRAMS
FY 2010-11 ADOPTED
EXPENDITURES
CONSUMABLE
SUPPLIES
12%
PERSONNEL
SERVICES
69%
OPERATING
EXPENSES
19%
Page 74 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages - - 9,461 13,260 13,260 13,393 13,260 13,260
Social Security Taxes - - 587 822 822 830 822 822
Medicare Taxes - - 137 192 192 194 192 192
Unemployment Taxes - - 47 250 250 567 567 567
Worker's Compensation - - 271 377 377 332 329 329
Pre-Employment Physicals/Testing - - 139 172 172 172 177 182
TOTAL PERSONNEL SERVICES -$ -$ 10,642$ 15,073$ 15,073$ 15,488$ 15,347$ 15,352$
OPERATING EXPENSES
Dues & Memberships - - 3,250 2,810 2,810 2,900 2,987 3,077
Meetings - - - 145 145 145 149 154
Travel & Per Diem - - 490 684 684 1,074 1,106 1,139
Advertising - - - 155 155 250 258 265
TOTAL OPERATING EXPENSES -$ -$ 3,740$ 3,794$ 3,794$ 4,369$ 4,500$ 4,635$
CONSUMABLE SUPPLIES
Uniforms - - 1,459 2,215 1,674 2,215 2,281 2,350
Program Supplies - - 336 500 500 500 515 530
TOTAL CONSUMABLE SUPPLIES -$ -$ 1,795$ 2,715$ 2,174$ 2,715$ 2,796$ 2,880$
TOTAL EXPENDITURES -$ -$ 16,177$ 21,582$ 21,041$ 22,572$ 22,643$ 22,867$
RECREATION: SWIM TEAM
Page 75 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PROFESSIONAL & CONTRACTUAL SERVICES
Independent Labor 1,073 777 - - - - - -
TOTAL PROF & CONTRACTUAL SERVICES 1,073$ 777$ -$ -$ -$ -$ -$ -$
OPERATING EXPENSES
Dues & Memberships 140 200 - - - - - -
Schools & Training - 35 35 - - - - -
Travel & Per Diem - 267 224 - - - - -
TOTAL OPERATING EXPENSES 140$ 502$ 259$ -$ -$ -$ -$ -$
CONSUMABLE SUPPLIES
Program Supplies 168 180 - - - - - -
TOTAL CONSUMABLE SUPPLIES 168$ 180$ -$ -$ -$ -$ -$ -$
TOTAL EXPENDITURES 1,381$ 1,459$ 259$ -$ -$ -$ -$ -$
RECREATION: ATHLETIC PROGRAMS
Page 76 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
COMMUNITY DEVELOPMENT
Mission
To maintain Trophy Club in such a manner that it enhances quality of life for current and future residents by
seeking compliance with the Town’s Code of Ordinances and to provide prompt, friendly, and efficient customer
service to all.
Strategic Business Plan
Goal 1- Structurally sound residential and commercial construction
Inspections
Customer service
Plan review (residential)
Building Official position
Goal 2- Quality residential and commercial developments in Trophy Club
Customer Service
Development Review Committee (DRC)
Liaison
Goal 3- Streamlined permitting for efficient and timely service to community
Integrate Software
On-Line capabilities
Communication
Goal 4- Beautification efforts
Community Clean Up Event
Electronic recycling
Trash collection
Shredding
Goal 5- Improve and/or update zoning and other land use ordinances
Improved/Updated Ordinances
Residential
Commercial
Code enforcement
Workload Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Number of inspections annually 2,456 2,500 3,420 3,500
Number of plan reviews complete per week (new
permits issued)
P & Z meetings attended
ZBA meetings attended
Plats processed
Ordinance amendments to reflect Council policies
4
8
5
1
5
5
10
6
2
2
4
12
1
4
8
5
8
3
5
6
Productivity Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Turn around time for plan review (in work days) <10 <6 <6 <6
Turn around time to perform inspections after
called in by contractor (in work days)
Plats files with County within 30 days of approval
Development Review Committee meetings held
<2
0% (0 of 1)
1
<2
90%
10
<2
90%
6
<2
90%
8
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 2.50 2.50 2.50 3.00
Page 77 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
PLANNING & ZONING
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
5%
PROFESSIONAL &
CONTRACTUAL
SERVICES
32%
PERSONNEL
SERVICES
63%
Page 78 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
PLANNING & ZONING
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 23,187 47,761 57,169 61,140 61,140 68,821 68,140 68,140
Longevity - - - 160 160 220 220 220
Retirement 2,782 5,838 6,730 8,379 8,338 9,666 9,570 9,570
Medical Insurance - 4,326 4,836 4,519 4,519 5,196 4,519 4,519
Dental Insurance - 249 277 310 310 310 310 310
Vision Insurance - 70 71 60 60 60 60 60
Life Insurance & Other - 499 325 387 387 420 420 420
Social Security Taxes 1,434 2,901 3,365 3,955 3,955 4,281 4,238 4,238
Medicare Taxes 335 678 787 925 925 1,001 991 991
Unemployment Taxes 45 99 45 189 189 189 189 189
Workman's Compensation 27 86 106 176 176 182 180 180
TOTAL PERSONNEL SERVICES 30,393$ 62,507$ 73,711$ 80,200$ 80,159$ 90,346$ 88,837$ 88,837$
PROFESSIONAL & CONTRACTUAL SERVICES
Engineering Services 120,009 48,806 18,121 35,059 27,200 40,000 41,200 42,436
Planning Services 5,548 6,431 3,900 6,000 6,000 6,000 6,180 6,365
Appraisal - - - 500 500 500 500 500
Building Maint & Supplies - - 200 - - - - -
TOTAL PROF & CONTRACT SERVICES 125,557$ 55,237$ 22,221$ 41,559$ 33,700$ 46,500$ 47,880$ 49,301$
OPERATING EXPENSES
Telephone - 125 177 150 110 154 159 163
Communications/Pagers/Mobile - - - - - 665 685 705
Postage 114 304 182 705 530 263 271 279
Prompt Payment Act Interest - - - 600 507 - - -
Publications/Books/Subscripts 75 163 118 335 335 335 345 355
Dues & Memberships 130 205 321 235 235 390 402 414
Meetings - 44 93 26 26 176 181 187
Schools & Training 125 350 85 480 480 820 845 870
Travel & Per Diem 43 228 473 698 698 745 767 790
Advertising 1,012 1,111 1,190 1,300 940 1,300 1,339 1,379
Platt Filing Fees 1,084 3,132 665 725 550 500 515 530
Computer Mapping 1,381 1,062 169 1,778 165 2,100 2,163 2,228
ZBA Hearings 35 99 - - - - - -
Miscellaneous Expenses - - 33 50 50 - 50 50
TOTAL OPERATING EXPENSES 3,999$ 6,823$ 3,506$ 7,082$ 4,626$ 7,448$ 7,722$ 7,950$
CONSUMABLE SUPPLIES
Office Supplies 481 244 408 300 300 300 309 318
Printing 70 276 37 100 100 100 100 100
TOTAL CONSUMABLE SUPPLIES 551$ 520$ 445$ 400$ 400$ 400$ 409$ 418$
TOTAL EXPENDITURES 160,500$ 125,087$ 99,883$ 129,241$ 118,885$ 144,694$ 144,848$ 146,506$
Page 79 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
COMMUNITY DEVELOPMENT
FY 2010-11 ADOPTED
EXPENDITURES
CONSUMABLE
SUPPLIES
2%
PERSONNEL
SERVICES
77%PROFESSIONAL &
CONTRACTUAL
SERVICES
18%
OPERATING
EXPENSES
3%
Page 80 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
COMMUNITY DEVELOPMENT
2006-07 2007-08 2008-09 2009-10 2009-10 2010-2011 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 157,836 112,538 87,907 85,411 85,411 109,647 108,561 108,561
Overtime 2,832 2,640 587 - - - - -
Longevity - 555 765 548 548 1,065 1,065 1,065
Retirement 19,492 14,458 10,556 11,735 11,735 15,500 15,348 15,348
Medical Insurance - 9,783 7,643 7,188 7,188 11,172 16,451 18,919
Dental Insurance - 564 437 548 548 620 930 1,069
Vision Insurance - 158 113 105 105 120 178 289
Life Insurance & Other - 780 534 565 565 742 742 742
Social Security Taxes 9,836 7,123 5,318 5,311 5,311 6,864 6,773 6,769
Medicare Taxes 2,300 1,666 1,244 1,242 1,242 1,605 1,584 1,583
Unemployment Taxes 159 297 69 286 286 378 378 378
Workman's Compensation (582) 1,498 1,778 515 515 535 530 530
Pre-Employment Physicals/Testing 220 65 - - - - -
TOTAL PERSONNEL SERVICES 211,787$ 152,125$ 116,951$ 113,454$ 113,454$ 148,248$ 152,540$ 155,253$
PROFESSIONAL & CONTRACTUAL SERVICES
Inspection Services - - 7,956 29,110 24,000 20,000 20,600 21,218
Plan Review Services - - 4,313 1,405 1,405 10,000 10,300 10,609
Vehicle Maintenance 511 119 173 450 450 300 309 318
Trash Removal/Recycling 291,544 301,783 330,572 344,000 344,000 - - -
Health Inspections 4,100 6,450 5,200 3,800 3,800 4,500 4,635 4,774
Professional Outside Services - 17,444 - - - - -
TOTAL PROF & CONTRACTUAL SERVICES 332,292$ 320,205$ 365,658$ 378,765$ 373,655$ 34,800$ 35,844$ 36,919$
OPERATING EXPENSES
Telephone 69 60 36 75 75 75 77 80
Communications/Pagers/Mobiles 1,243 4,168 1,630 1,531 1,531 1,598 1,646 1,695
Postage 465 664 76 125 50 125 129 133
Publications/Books/Subscripts 784 - - 40 - 600 618 637
Dues & Memberships 785 173 225 425 425 450 464 477
Meetings 19 - - 52 50 100 103 106
Schools & Training 1,838 585 285 1,090 890 1,205 1,241 1,278
Travel & Per Diem 1,061 81 21 305 - 500 515 530
Miscellaneous Expenses 164 64 - 200 150 200 206 212
TOTAL OPERATING EXPENSES 108,179$ 7,426$ 2,612$ 3,843$ 3,171$ 4,853$ 4,999$ 5,148$
CONSUMABLE SUPPLIES
Fuel & Lube 2,904 1,526 961 1,425 1,125 1,580 1,627 1,676
Uniforms 516 957 310 400 400 400 412 424
Office Supplies 1,480 1,172 743 700 400 1,000 1,030 1,061
Printing 154 587 157 325 275 325 335 345
TOTAL CONSUMABLE SUPPLIES 5,033$ 4,242$ 2,171$ 2,850$ 2,200$ 3,305$ 3,404$ 3,506$
CAPITAL EXPENSES
Vehicles 14,857 5,585 5,585 5,585 5,585 - - -
TOTAL CAPITAL EXPENSES 14,857$ 5,585$ 5,585$ 5,585$ 5,585$ -$ -$ -$
TOTAL EXPENDITURES 672,148$ 489,583$ 492,977$ 504,497$ 498,065$ 191,206$ 196,787$ 200,826$
Page 81 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
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.
Strategic Business Plan
Goal 1- Enhance technology and on-line services
Fully integrated software applications system
On-line capabilities
Provide ability to support multi-year projects
Improve municipal court technology
Goal 2- Provide financial analysis and status
Provide cost analysis projects for capital improvements
Provide briefings on project status
Provide long-range projections
Provide financial impact analysis
Provide cost projections for programs to support program budgeting
Goal 3- Promote positive recognition and reputation
Maintain excellent bond rating
Promote regional and national recognition
Promote professional development
Promote regional positive recognition
Goal 4- Exercise prudence and integrity in the management of public funds
Promote use of best practices
Provide sound internal controls
Promote use of finance related policies
Goal 5- Promote efficiency and self-sufficiency
Promote independent use of financial information
Promote development of internal procedures
Promote independent benchmarking and performance tracking
Workload Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Journal entries/checks processed 4,300 3,500 4,000 2,500
Payroll transactions processed 4,100 3,800 3,80 3,800
Purchase card transactions processed 2,930 5,370 2,800 2,000
Tickets processed 1,603 2,200 1,150 1,200
Offenses processed 2,161 2,400 1,400 1,600
Warrants issued 311 315 370 400
Productivity Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
General obligation bond rating A2 A1 Aa3 AA
Overtime costs $0 $2,500 $0 $0
Vendor invoices processed within 30 days 99% 99% 99% 99%
Quarterly Comptroller report filed timely 100% 100% 100% 100%
Dismissal rate (Motion by State) N/A 4% 1% 2%
Collection company clearance rate 35% 35% 35% N/A
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 3.00 4.00 3.00 4.00
Page 82 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FINANCE
FY2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
5%
PROFESSIONAL &
CONTRACTUAL
SERVICES
22%
PERSONNEL
SERVICES
72%
CONSUMABLE
SUPPLIES
1%
Page 83 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
FINANCE
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages - 117,578 117,595 146,022 114,750 208,188 206,127 206,127
Overtime - 3,668 2,619 6,608 5,215 - - -
Longevity - 1,049 1,054 870 870 180 180 180
Retirement - 15,008 13,916 21,253 16,050 29,171 28,883 28,883
Medical Insurance - 8,794 9,799 15,474 10,120 27,826 28,062 32,271
Dental Insurance - 553 618 1,126 695 1,343 1,776 2,043
Vision Insurance - 129 132 186 96 238 315 363
Life Insurance & Other - 690 646 1,016 615 1,266 1,266 1,266
Social Security Taxes - 7,087 6,535 9,374 7,142 11,868 11,401 11,193
Medicare Taxes - 1,657 1,529 2,192 1,670 2,776 2,666 2,618
Unemployment Taxes - 198 92 403 381 567 567 567
Worker's Compensation - 224 289 532 495 550 545 545
Pre-Employment Physicals/Testing - 35 46 142 142 - - -
TOTAL PERSONNEL SERVICES $ - $ 156,670 $ 154,870 $ 205,198 $ 158,241 $ 283,973 $ 281,788 $ 286,056
PROFESSIONAL & CONTRACTUAL SERVICES
Auditing - 26,775 36,008 39,173 39,173 45,000 56,650 58,350
Appraisal - 28,543 28,787 30,179 30,179 36,100 39,710 43,681
Tax Admin Fees - 2,501 2,869 3,648 3,648 5,200 5,720 6,292
Building Maint & Supplies - - 200 - - - - -
Professional Outside Services - - - 8,232 8,232 - - -
TOTAL PROF & CONTRACTUAL SERVICES $ - $ 57,819 $ 67,864 $ 81,232 $ 81,232 $ 86,300 $ 102,080 $ 108,323
OPERATING EXPENSES
Telephone - 66 55 106 106 170 175 180
Communications/Pagers/Mobiles - 304 502 506 450 665 685 705
Postage - 645 515 900 600 900 927 955
Service Charges & Fees - 1,433 33 144 144 300 309 318
Publications/Books/Subscriptions - 58 253 250 200 500 515 530
Dues & Memberships - 245 1,194 1,344 1,167 2,475 2,549 2,626
Meetings - 218 75 272 272 300 309 318
Schools & Training - 1,008 1,364 1,370 900 2,830 2,915 3,002
Travel & Per Diem - 1,232 661 1,635 1,200 5,032 5,183 5,338
Advertising - - 5,702 4,688 4,688 4,420 4,553 4,689
Miscellaneous Expenses - 7 - 54 54 - - -
Furniture/Equipment < $5000 - 1,057 - 526 526 - - -
TOTAL OPERATING EXPENSES $ - $ 6,273 $ 10,354 $ 11,795 $ 10,307 $ 17,592 $ 18,120 $ 18,661
CONSUMABLE SUPPLIES
Office Supplies - 629 1,371 800 650 1,200 1,236 1,273
Printing - 1,703 1,752 1,405 1,400 1,850 1,906 1,963
TOTAL CONSUMABLE SUPPLIES $ - $ 2,332 $ 3,123 $ 2,205 $ 2,050 $ 3,050 $ 3,142 $ 3,236
TOTAL EXPENDITURES $ - $ 223,094 $ 236,211 $ 300,430 $ 251,830 $ 390,915 $ 405,130 $ 416,276
Page 84 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
MUNICIPAL COURT
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
9%
PROFESSIONAL &
CONTRACTUAL
SERVICES
9%
PERSONNEL
SERVICES
79%
CONSUMABLE
SUPPLIES
3%
Page 85 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
MUNICIPAL COURT
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PERSONNEL SERVICES
Salaries & Wages 43,409 43,166 34,752 45,225 45,225 45,685 45,238 45,238
Longevity - 675 765 - - - - -
Certification - - 300 1,000 1,000 1,200 1,200 1,200
Retirement 5,148 5,307 4,045 6,035 6,035 6,494 6,431 6,431
Medical Insurance - 5,865 3,933 4,519 4,519 5,196 7,059 8,117
Dental Insurance - 317 210 310 310 310 410 471
Vision Insurance - 83 51 60 30 60 79 91
Life Insurance & Other - 282 159 331 331 327 327 327
Social Security Taxes 2,471 2,381 1,992 2,878 2,878 2,907 2,879 2,879
Medicare Taxes 578 557 466 673 673 680 673 673
Unemployment Taxes 45 102 94 378 378 378 378 378
Workman's Compensation - 79 98 143 141 124 123 123
Pre-emp Physicals/Testing - - 158 - - - - -
TOTAL PERSONNEL SERVICES 58,504$ 58,814$ 47,023$ 61,552$ 61,520$ 63,361$ 64,797$ 65,928$
PROFESSIONAL & CONTRACTUAL SERVICES
Judge's Compensation 3,600 3,300 4,200 4,200 4,200 5,100 5,400 5,562
Jury Fees 126 - 60 180 108 180 185 191
Warrant Roundup Expenses - - - 288 288 400 800 800
Professional Outside Services 313 247 1,027 650 600 1,000 1,100 1,210
Collection Fees 1,152 912 702 373 310 400 412 424
TCIC Warrant Expense 1,155 1,815 1,104 - - - - -
TOTAL PROF & CONTRACTUAL SERVICES 6,382$ 6,274$ 7,093$ 5,691$ 5,506$ 7,080$ 7,897$ 8,187$
OPERATING EXPENSES
Telephone 31 21 42 140 80 75 77 80
Postage 394 430 837 590 550 750 773 796
Service Charges & Fees 907 942 1,621 2,060 2,060 2,400 2,472 2,546
Publications/Books/Subscripts 148 36 402 130 126 130 134 138
Dues & Memberships 175 150 251 430 220 430 443 456
Meetings - - - - - 200 206 212
Schools & Training 102 331 306 1,000 800 1,100 1,133 1,167
Travel & Per Diem 364 50 858 1,451 975 2,035 2,096 2,159
Advertising 252 - - 191 - - - -
Prisoner-Sit Out DCSO - 40 60 240 200 140 144 149
Miscellaneous Expenses 157 302 261 190 165 - - -
Furniture/Equipment < $5000 - - 790 775 710 - - -
TOTAL OPERATING EXPENSES 2,530$ 2,302$ 5,428$ 7,197$ 5,886$ 7,260$ 7,478$ 7,703$
CONSUMABLE SUPPLIES
Office Supplies 411 394 463 342 250 450 464 477
Printing 125 1,502 1,027 1,808 2,000 1,600 1,648 1,697
TOTAL CONSUMABLE SUPPLIES 619$ 1,896$ 1,490$ 2,150$ 2,250$ 2,050$ 2,112$ 2,174$
TOTAL EXPENDITURES 68,035$ 69,286$ 61,034$ 76,590$ 75,162$ 79,751$ 82,284$ 83,992$
Page 86 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
FACILITIES MANAGEMENT
Mission
To provide superior building maintenance, janitorial services and utilities for the Town’s municipal buildings.
Departmental Goal
The goal of Facilities Management is to provide maintenance services to all Town owned and operated facilities
in an aesthetically pleasing and orderly manner, which instills employee pride and efficiency and improves
public approval.
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE N/A N/A N/A N/A
Page 87 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FACILITIES MANAGEMENT
FY 2010-11 ADOPTED
EXPENDITURES
CONSUMABLE
SUPPLIES
3%
PROFESSIONAL &
CONTRACTUAL
SERVICES
20%
OPERATING
EXPENSES
77%
Page 88 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
GENERAL FUND
FACILITIES MANAGEMENT
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
PROFESSIONAL & CONTRACTUAL SERVICES
Building Maintenance - 21,265 7,111 11,400 8,000 7,000 7,210 7,426
Cleaning Services - 4,733 8,110 9,000 8,500 8,200 8,446 8,699
TOTAL PROF & CONTRACT SERVICES -$ 25,998$ 15,221$ 20,400$ 16,500$ 15,200$ 15,656 16,125
OPERATING EXPENSES
Electricity - 16,581 15,520 19,900 17,000 16,500 16,995 17,505
Water - 815 756 1,030 1,000 900 927 955
Insurance - 47,827 49,897 56,947 40,732 42,380 44,499 46,724
TOTAL OPERATING EXPENSES -$ 65,223$ 66,173$ 77,877$ 58,732$ 59,780$ 62,421 65,184
CONSUMABLE SUPPLIES
Maintenance Supplies - 3,290 1,688 2,000 1,800 1,700 1,751 1,804
Vending Machine Supplies - - 1,015 1,000 900 900 927 955
TOTAL CONSUMABLE SUPPLIES -$ 3,290$ 2,703$ 3,000$ 2,700$ 2,600$ 2,678 2,759
TOTAL EXPENDITURES -$ 94,511$ 84,097$ 101,277$ 77,932$ 77,580$ 80,755 84,068
Page 89 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
DEBT SERVICE FUND
The Interest and Sinking Fund is used for the accumulation of resources for payment of long-term debt principal
and interest. The long-term debt is to finance major capital improvements including the construction of parks,
streets, public facilities, and other general government projects. Resources included an applicable portion of the
Ad Valorem Tax Levy and related interest income usable for debt service.
DEBT MANAGEMENT SUMMARY
A. Debt Issuance. The Town issues debt only for the purpose of acquiring or constructing capital assets
for the general benefit of its citizens and to allow it to fulfill its various missions as a town. Debt may be
issued for the purposes of purchasing land or rights-of-way and/or improvements to land, for
construction projects to provide for the general good, or for capital equipment.
B. Types of Debt.
1. General Obligation Bonds (GOs). General obligation bonds are used to fund capital assets of the
general government, are not to be used to fund operating needs of the Town, and are backed by the full
faith and credit of the Town, as well as, the ad valorem tax authority of the Town. General obligation
bonds must be authorized by a vote of the citizens of the Town of Trophy Club.
2. Certificates of Obligation (COs). Certificates of obligation are used to finance permanent
improvements and land acquisition, the need for which arises between bond elections. In addition, they
may also be used to finance costs associated with capital project overruns or to acquire equipment.
Debt service for COs may be from general tax revenues under certain circumstances as defined by law.
They may also be backed by a specific revenue stream(s) or by a combination of tax revenues and
specific revenue streams.
3. Method of Sale. The Town uses a competitive bidding process in the sale of bonds unless the
nature of the issue warrants a negotiated bid. In situations where a competitive bidding process is not
elected, the Town will present the reasons why, and the Town will actively participate with the financial
advisor in the selection of the underwriter or direct purchaser.
4. Bidding Parameters. The notice of sale will be carefully constructed so as to ensure the best
possible bid for the Town, in light of the existing market conditions and other prevailing factors.
Parameters to be examined included:
Limits between lowest and highest coupons
Coupon requirements relative to the yield curve
Method of underwriter compensation, discount or premium coupons
Use of true interest cost (TIC) versus net interest cost (NIC)
Use of bond insurance
Deep discount bonds
Variable rate bonds
Call provisions
C. Analysis of Financing Alternatives. Staff will explore alternatives to the issuance of debt for capital
acquisitions and construction projects. These alternatives will include, but not be limited to: 1) grants in
aid, 2) use of reserves, 3) use of current revenues, 4) contributions from other developers and others, 5)
leases, and 6) impact fees.
Page 90 of 133
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 went through a bond rating process in May 2010. Moody’s
Investor Service upgraded the Town from an A2 to Aa3, and Standard and Poors’ gave the Town a AA
rating as their initial rating. The Town’s bond rating directly affects the cost of debt. The Town’s policies
are focused on issues which maintain high bond ratings and keep debt costs reasonable.
Page 91 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Net Assessed Valuation for 2009 768,444,280
Debt Service Tax Rate Per $100 Valuation x 0.11967
919,597
Proration of Taxes for Frozen Property 92,559
$ 1,012,156
Estimated Collection Rate 100%
Total Revenue $ 1,012,156
2010-11
DISTRIBUTION 2008-09 2009-10 2010-11 REVENUE PERCENT
General Fund Operations & Maintenance 0.37431 0.38838 0.38065 3,242,301$ 76.21%
Interest and Sinking Fund 0.08120 0.08162 0.11967 1,012,156$ 23.79%
TOTAL 0.45551 0.47000 0.50032 4,254,457$ 100.00%
TAX RATE PER $100 VALUATION
ESTIMATED AD VALOREM TAX COLLECTIONS AND DISTRIBUTION
2010-2011
Page 92 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
DEBT SERVICE FUND
FY 2010-11 ADOPTED
REVENUES
INTERFUND TRAN IN
(STORM DRAINAGE)
5%INTERFUND TRAN IN
(GENERAL FUND)
4%
INTERGOV
TRANSFER IN
(EDC4A, 4B)
17%
PROPERTY TAXES
74%
DEBT SERVICE FUND
FY 2010-11 ADOPTED
EXPENDITURES
BOND PRINCIPAL
PAYMENT
59%
BOND INTEREST
EXPENSE
41%
Page 93 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
DEBT SERVICE FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED PROJECTED PROJECTED
REVENUES
Property Taxes 420,194 587,837 639,580 673,066 673,066 998,794 1,028,758 1,059,621
Property Taxes/P & I 3,000 4,987 5,268 3,000 5,300 4,840 5,000 5,000
Contribution From PID - 131,342 - - - - - -
Interest Income 12,000 12,731 2,841 4,000 6,700 1,000 1,046 1,046
Prior Year Reserves - - - - - 36,305 - -
Intergov Trans In (EDC4A, 4B) 105,432 161,075 157,183 161,826 161,826 220,557 222,534 224,298
Interfund Trans In (Capital) 72,572 - 9,792 5,000 - - - -
Interfund Trans In (Storm Drainage) - - - 64,836 64,836 64,204 63,955 62,179
Interfund Trans In (General Fund) - - - - 20,000 51,630 55,309 29,330
Recovery of Prior Year Expense - - 1,307 - - - - -
TOTAL REVENUES 613,198$ 897,972$ 815,971$ 911,728$ 931,728$ 1,377,330 1,376,602$ 1,381,474$
EXPENDITURES
Paying Agent Fees 1,550 2,816 2,000 2,000 2,000 3,500 3,500 3,500
Bond Interest Expense 237,370 457,924 387,918 369,728 369,728 570,830 508,016 472,709
Bond Principal Payment 305,000 447,000 515,000 540,000 540,000 803,000 968,500 993,800
TOTAL EXPENDITURES 543,920$ 907,740$ 904,918$ 911,728$ 911,728$ 1,377,330 1,480,016$ 1,470,009$
TOTAL REVENUES OVER (UNDER) EXPENDITURES 69,278$ (9,768)$ (88,947)$ -$ 20,000$ - (103,414)$ (88,535)$
Page 94 of 133
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
2011 803,000.00 300,044.52 249,785.02 1,352,829.54
2012 885,000.00 236,186.37 234,830.10 1,356,016.47
2013 907,000.00 221,108.14 219,600.69 1,347,708.83
2014 913,000.00 206,143.54 204,796.02 1,323,939.56
2015 750,000.00 190,005.94 188,356.60 1,128,362.54
2016 737,000.00 176,929.53 175,833.44 1,089,762.97
2017 764,000.00 164,030.48 162,883.27 1,090,913.75
2018 693,000.00 150,141.37 150,233.60 993,374.97
2019 718,000.00 137,998.27 138,077.44 994,075.71
2020 748,000.00 125,394.70 125,438.77 998,833.47
2021 773,000.00 110,747.06 110,800.10 994,547.16
2022 808,000.00 94,600.21 94,640.19 997,240.40
2023 513,000.00 77,628.35 77,655.27 668,283.62
2024 535,000.00 66,988.62 66,997.85 668,986.47
2025 520,000.00 55,825.63 55,825.63 631,651.26
2026 545,000.00 45,013.13 45,013.13 635,026.26
2027 570,000.00 33,643.13 33,643.13 637,286.26
2028 340,000.00 21,753.13 21,753.13 383,506.26
2029 355,000.00 14,953.13 14,953.13 384,906.26
2030 370,000.00 7,631.25 7,631.25 385,262.50
13,247,000.00$ 2,436,766.50$ 2,378,747.76$ 18,062,514.26$
ANNUAL PRINCIPAL & INTEREST REQUIREMENT - ALL ISSUES
TOWN OF TROPHY CLUB
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2011 2013 2015 2017 2019 2021 2023 2025 2027 2029
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
Page 95 of 133
TOWN OF TROPHY CLUB, TEXAS
ANNUAL PROGRAM OF SERVICES
FISCAL
YEAR
GO SERIES
2002
($3,000,000)
GO SERIES
2002-A
($1,400,000)
CO SERIES
2004
($650,000)
GO SERIES
2007
($3,260,000)
CO SERIES
2007
($474,000)
TAX NOTES
2010
($560,000)
GO SERIES
2010
($5,000,000)
GO SERIES
2010
($2,790,000)
TOWN
TOTAL
2011 140,737.50 104,982.50 55,346.11 251,687.50 53,356.00 113,848.50 349,075.60 283,795.83 1,352,829.54
2012 - 107,132.50 53,813.71 250,087.50 53,676.00 116,200.50 354,356.26 420,750.00 1,356,016.47
2013 - 109,045.00 52,167.57 248,212.50 53,912.00 113,065.50 352,556.26 418,750.00 1,347,708.83
2014 - 106,245.00 50,578.30 246,062.50 53,064.00 89,908.50 356,431.26 421,650.00 1,323,939.56
2015 - 108,445.00 48,989.03 248,637.50 53,174.00 91,635.75 359,956.26 217,525.00 1,128,362.54
2016 - 110,370.00 47,439.21 247,692.50 53,200.00 53,680.00 359,106.26 218,275.00 1,089,762.97
2017 - 112,010.00 45,810.49 246,692.50 53,142.00 51,252.50 363,106.26 218,900.00 1,090,913.75
2018 - 113,355.00 44,221.21 250,492.50 - - 366,806.26 218,500.00 993,374.97
2019 - 114,395.00 42,631.95 248,892.50 - - 370,206.26 217,950.00 994,075.71
2020 - 115,120.00 41,064.71 252,092.50 - - 373,306.26 217,250.00 998,833.47
2021 - 115,320.00 39,453.40 249,667.50 - - 373,706.26 216,400.00 994,547.16
2022 - 115,280.00 37,864.14 251,990.00 - - 373,706.26 218,400.00 997,240.40
2023 - - 36,274.86 253,702.50 - - 378,306.26 - 668,283.62
2024 - - 36,690.21 254,990.00 - - 377,306.26 - 668,986.47
2025 - - - 250,745.00 - - 380,906.26 - 631,651.26
2026 - - - 256,120.00 - - 378,906.26 - 635,026.26
2027 - - - 255,780.00 - - 381,506.26 - 637,286.26
2028 - - - - - - 383,506.26 - 383,506.26
2029 - - - - - - 384,906.26 - 384,906.26
2030 - - - - - - 385,262.50 - 385,262.50
140,737.50$ 1,331,700.00$ 632,344.90$ 4,263,545.00$ 373,524.00$ 629,591.25$ 7,402,925.78$ 3,288,145.83$ 18,062,514.26$
ANNUAL DEBT SERVICE REQUIREMENTS - BY ISSUE
TOWN OF TROPHY CLUB
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
GO SERIES
2002
($3,000,000)
CO SERIES
2004
($650,000)
GO SERIES
2007
($3,260,000)
CO SERIES
2007
($474,000)
TAX NOTES
2010
($560,000)
GO SERIES
2010
($5,000,000)
GO SERIES
2010
($2,790,000)
Page 96 of 133
TOWN OF TROPHY CLUB, TEXAS
ANNUAL PROGRAM OF SERVICES
FISCAL
YEAR
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2011 135,000.00 2,868.75 2,868.75 140,737.50
135,000.00$ 2,868.75$ 2,868.75$ 140,737.50$
FISCAL
YEAR
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
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
1,005,000.00$ 163,350.00$ 163,350.00$ 1,331,700.00$
FISCAL
YEAR
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
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 7,180.15 7,259.06 47,439.21
2017 33,000.00 6,352.60 6,457.89 45,810.49
2018 33,000.00 5,564.49 5,656.72 44,221.21
2019 33,000.00 4,776.39 4,855.56 42,631.95
2020 33,000.00 4,010.32 4,054.39 41,064.71
2021 33,000.00 3,200.18 3,253.22 39,453.40
2022 33,000.00 2,412.08 2,452.06 37,864.14
2023 33,000.00 1,623.97 1,650.89 36,274.86
2024 35,000.00 840.49 849.72 36,690.21
464,000.00$ 83,542.61$ 84,802.29$ 632,344.90$
FISCAL
YEAR
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
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
2,975,000.00$ 644,272.50$ 644,272.50$ 4,263,545.00$
TOWN OF TROPHY CLUB
($3,260,000)
GENERAL OBLIGATION BONDS - SERIES 2007
($650,000)
GENERAL OBLIGATION BONDS - SERIES 2002-A
CERTIFICATE OF OBLIGATION BONDS - SERIES 2004
GENERAL OBLIGATION BONDS - SERIES 2002
($3,000,000)
($1,400,000)
Page 97 of 133
TOWN OF TROPHY CLUB, TEXAS
ANNUAL PROGRAM OF SERVICES
TOWN OF TROPHY CLUB
FISCAL
YEAR
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2011 40,000.00 6,678.00 6,678.00 53,356.00
2012 42,000.00 5,838.00 5,838.00 53,676.00
2013 44,000.00 4,956.00 4,956.00 53,912.00
2014 45,000.00 4,032.00 4,032.00 53,064.00
2015 47,000.00 3,087.00 3,087.00 53,174.00
2016 49,000.00 2,100.00 2,100.00 53,200.00
2017 51,000.00 1,071.00 1,071.00 53,142.00
318,000.00$ 27,762.00$ 27,762.00$ 373,524.00$
FISCAL
YEAR
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2011 95,000.00 10,013.25 8,835.25 113,848.50
2012 100,000.00 8,835.25 7,365.25 116,200.50
2013 100,000.00 7,365.25 5,700.25 113,065.50
2014 80,000.00 5,700.25 4,208.25 89,908.50
2015 85,000.00 4,208.25 2,427.50 91,635.75
2016 50,000.00 2,427.50 1,252.50 53,680.00
2017 50,000.00 1,252.50 - 51,252.50
560,000.00$ 39,802.25$ 29,789.00$ 629,591.25$
FISCAL
YEAR
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2011 105,000.00 149,797.47 94,278.13 349,075.60
2012 170,000.00 92,178.13 92,178.13 354,356.26
2013 175,000.00 88,778.13 88,778.13 352,556.26
2014 185,000.00 85,715.63 85,715.63 356,431.26
2015 195,000.00 82,478.13 82,478.13 359,956.26
2016 200,000.00 79,553.13 79,553.13 359,106.26
2017 210,000.00 76,553.13 76,553.13 363,106.26
2018 220,000.00 73,403.13 73,403.13 366,806.26
2019 230,000.00 70,103.13 70,103.13 370,206.26
2020 240,000.00 66,653.13 66,653.13 373,306.26
2021 250,000.00 61,853.13 61,853.13 373,706.26
2022 260,000.00 56,853.13 56,853.13 373,706.26
2023 275,000.00 51,653.13 51,653.13 378,306.26
2024 285,000.00 46,153.13 46,153.13 377,306.26
2025 300,000.00 40,453.13 40,453.13 380,906.26
2026 310,000.00 34,453.13 34,453.13 378,906.26
2027 325,000.00 28,253.13 28,253.13 381,506.26
2028 340,000.00 21,753.13 21,753.13 383,506.26
2029 355,000.00 14,953.13 14,953.13 384,906.26
2030 370,000.00 7,631.25 7,631.25 385,262.50
5,000,000.00$ 1,229,222.56$ 1,173,703.22$ 7,402,925.78$
FISCAL
YEAR
PRINCIPAL
DUE 03/01
INTEREST
DUE 03/01
INTEREST
DUE 09/01
TOWN
TOTAL
2011 215,000.00 31,270.83 37,525.00 283,795.83
2012 350,000.00 35,375.00 35,375.00 420,750.00
2013 355,000.00 31,875.00 31,875.00 418,750.00
2014 365,000.00 28,325.00 28,325.00 421,650.00
2015 170,000.00 23,762.50 23,762.50 217,525.00
2016 175,000.00 21,637.50 21,637.50 218,275.00
2017 180,000.00 19,450.00 19,450.00 218,900.00
2018 185,000.00 16,750.00 16,750.00 218,500.00
2019 190,000.00 13,975.00 13,975.00 217,950.00
2020 195,000.00 11,125.00 11,125.00 217,250.00
2021 200,000.00 8,200.00 8,200.00 216,400.00
2022 210,000.00 4,200.00 4,200.00 218,400.00
2,790,000.00$ 245,945.83$ 252,200.00$ 3,288,145.83$
($474,000)
CERTIFICATE OF OBLIGATION BONDS - SERIES 2007
GENERAL OBLIGATION REFUNDING BONDS - SERIES 2010
($2,790,000)
($5,000,000)
TAX NOTES - SERIES 2010
($560,000)
GENERAL OBLIGATION BONDS - SERIES 2010
Page 98 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
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.
Workload Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Motorized trail maintained (miles) 9 9 9 9
Non-Motorized trails maintained (miles) 3 5 3 3
Park attendant monitoring (hours per week) 32 32 32 32
Productivity Measures
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Special Events at park 6 8 6 6
Classes offered at park 2 4 4 6
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE 1.40 1.40 1.40 1.40
Page 99 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
TROPHY CLUB PARK FUND
FY 2010-11 ADOPTED
REVENUES
PARK REVENUES
100%
TROPHY CLUB PARK FUND
FY 2010-11 ADOPTED
EXPENDITURES
OPERATING
EXPENSES
36%
PROFESSIONAL &
CONTRACTUAL
SERVICES
18%PERSONNEL
SERVICES
43%
CONSUMABLE
SUPPLIES
3%
Page 100 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
TROPHY CLUB PARK FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Park Revenues 65,000 46,575 126,511 120,801 68,000 126,000 130,000 135,000
Interest Income 245 53 6 - 3 - - -
Intergov Trans In (EDC/MUD)30,000 - - - - -
Miscellaneous Revenue 18 - 2,000 - 1,054 - - -
TOTAL REVENUES 65,245$ 76,628$ 128,517$ 120,801$ 69,057$ 126,000$ 130,000$ 135,000$
PERSONNEL SERVICES
Salaries & Wages 12,566 26,705 35,120 41,527 29,840 44,238 43,800 43,800
Longevity - - - 64 64 - - -
Retirement 1,407 2,056 2,044 2,410 2,410 2,885 2,856 2,856
Medical Insurance 75 1,697 2,161 2,135 1,900 2,390 2,823 3,247
Dental Insurance 4 97 111 124 110 323 428 492
Vision Insurance 2 28 29 24 24 24 32 36
Life Insurance & Other - 110 112 298 150 319 319 319
Social Security Taxes 774 1,625 2,058 2,579 1,954 2,743 2,716 2,716
Medicare Taxes 181 380 481 603 457 641 635 635
Unemployment Taxes 105 144 127 553 553 265 265 265
Worker's Compensation 79 283 844 1,181 1,181 1,097 1,086 1,086
Pre-Employment Physicals/Testing 62 60 167 70 70 70 70 70
TOTAL PERSONNEL SERVICES 16,455$ 34,385$ 43,254$ 51,568$ 38,714$ 54,995 55,030$ 55,522$
PROFESSIONAL & CONTRACTUAL SERVICES
Park Administration - 12,000 10,000 10,000 10,000 10,000 10,000 10,000
Police and EMS Services - 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Software & Support - - - 2,033 2,033 - - -
Legal - - - - - - -
Auditing - - - 972 972 1,000 1,000 1,000
Equipment Maintenance - - 1,028 1,033 1,033 750 788 827
Consultants 1,146 535 - 500 27 500 525 551
Collection Fees - - - 1,263 1,263 1,300 1,300 1,300
Portable Toilets 1,962 2,316 5,152 4,000 4,000 3,872 4,066 4,269
TOTAL PROF & CONTRACTUAL SERVICES 17,440$ 19,851$ 21,180$ 24,801$ 24,328$ 22,422 22,678$ 22,947$
OPERATING EXPENSES
Telephone 400 558 475 450 450 450 464 477
Communications/Pagers/Mobiles 800 1,209 1,747 3,156 1,900 2,527 2,578 2,629
Electricity 1,514 1,023 1,655 3,466 2,966 3,466 3,535 3,606
Water 1,134 1,359 1,363 2,908 2,200 3,000 3,150 3,308
Service Charges & Fees - - 1 1,500 1,500 1,500 1,575 1,654
Insurance 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Dues & Memberships - - - 405 405 340 340 340
Schools & Training - 68 1,575 1,125 55 1,100 1,100 1,100
Travel & Per Diem - - 1,417 1,134 134 1,330 1,330 1,330
Advertising 25 3,951 258 1,955 1,955 2,000 2,100 2,205
Miscellaneous Expenses - 585 684 350 350 350 368 386
Community Events - - 2,675 3,100 3,090 3,100 3,255 3,418
Property Maintenance 13,943 13,742 19,080 16,106 16,102 20,683 33,921 35,617
Furniture/Equipment < $5000 - - - 303 303 - - -
TOTAL OPERATING EXPENSES 22,816$ 27,495$ 35,930$ 40,958$ 36,410$ 44,846 58,716$ 61,071$
CONSUMABLE SUPPLIES
Fuel & Lube - - 81 1,366 75 500 525 551
Uniforms 241 338 10 336 236 815 839 865
Small Tools - 697 1,270 - - 1,000 1,000 1,000
Office Supplies 208 178 204 342 342 247 247 247
Maintenance Supplies 28 116 78 625 625 425 446 469
Printing 968 599 626 600 300 750 788 827
TOTAL CONSUMABLE SUPPLIES 1,445$ 1,928$ 2,269$ 3,269$ 1,578$ 3,737 3,845$ 3,959$
CAPITAL EXPENSES
Grant Match - 32,636 - - - - - -
Loan Repayment/Waterline 4,488 - - - - - - -
TOTAL CAPITAL EXPENSES 4,488$ 32,636$ -$ -$ -$ - -$ -$
TOTAL EXPENDITURES 62,644$ 116,295$ 102,633$ 120,596$ 101,030$ 126,000 140,269$ 143,498$
TOTAL REVENUES OVER EXPENSES 2,601$ (39,667)$ 25,884$ 205$ (31,973)$ - (10,269)$ (8,498)$
Page 101 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
STREET MAINTENANCE SALES TAX FUND
Mission
To provide a safe, clean, and well-maintained roadway system to the residents of Trophy Club.
Strategic Business Plan *
Goal 1- Provide well-maintained streets
Concrete street repairs
Street, curb, and gutter sweeping
Emergency response
Signs and markings
New construction
Goal 2- Provide timely & knowledgeable response to resident issues
Responsive
Friendly
Customer service
Goal 3- Establish 5 year plan for street maintenance
Identify and rank streets in need of maintenance
Goal 4- Provide support for other Town Departments and MUD 1
Parks
Police Department
MUD 1
Workload Measures *
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Street, curb, and gutter sweeping (curb miles) N/A N/A 60 65
Concrete placed/poured (cubic yards) N/A N/A 425 550
Striping (linear feet) N/A N/A 43,573 43,573
Productivity Measures *
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Respond to calls in under 4 business hours N/A N/A N/A 90%
Ratio of lane miles of street maintained per
employee
N/A N/A N/A 24.17:1
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE N/A 0.63 0.63 0.63
* The General Fund Street Department and Street Maintenance Sales Tax Fund each reflect a portion of the
total funding of the Town’s street maintenance program. The Strategic Business Plan goals, as well as, the
workload and productivity measures enumerated above relate to the overall street maintenance efforts.
Page 102 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
STREET MAINTENANCE SALES TAX FUND
FY 2010-11 ADOPTED
EXPENDITURES
PERSONNEL
SERVICES
23%
OPERATING
EXPENSES
77%
STREET MAINTENANCE SALES TAX FUND
FY 2010-11 ADOPTED
REVENUES
SALES TAX
100%
Page 103 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
STREET MAINTENANCE SALES TAX FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Sales Tax - - - 122,595 122,595 126,273 130,061 133,963
TOTAL REVENUES -$ -$ -$ 122,595$ 122,595$ 126,273$ 130,061$ 133,963$
EXPENDITURES
PERSONNEL SERVICES
Salaries & Wages - - - 17,614 17,614 17,790 17,614 17,614
Retirement - - - 2,290 2,290 2,491 2,466 2,466
Medical Insurance - - - 3,340 3,340 6,147 6,572 7,557
Dental Insurance - - - 194 194 323 428 492
Vision Insurance - - - 37 37 56 74 85
Life Insurance & Other - - - 126 126 129 129 129
Social Security Taxes - - - 1,092 1,092 772 655 589
Medicare Taxes - - - 255 255 181 153 138
Unemployment Taxes - - - 42 42 118 118 118
Workman's Compensation - - - 2,390 2,390 1,206 1,195 1,195
TOTAL PERSONNEL SERVICES -$ -$ -$ 27,380$ 27,380$ 29,213$ 29,404$ 30,383$
OPERATING EXPENSES
Street Repairs - - - 85,215 85,215 87,060 90,357 92,971
Signs and Markings - - - 10,000 10,000 10,000 10,300 10,609
TOTAL OPERATING EXPENSES -$ -$ -$ 95,215$ 95,215$ 97,060$ 100,657$ 103,580$
TOTAL EXPENDITURES -$ -$ -$ 122,595$ 122,595$ 126,273$ 130,061$ 133,963$
TOTAL REVENUES OVER EXPENDITURES -$ -$ -$ -$ -$ -$ -$ -$
Page 104 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
STORM DRAINAGE UTILITY FUND
Mission
To provide a safe, clean, and well-maintained storm drainage system to the residents of Trophy Club.
Strategic Business Plan *
Goal 1- Provide well-maintained Storm Drainage System
Inlet & structure inspection, cleaning, and repair
Street, curb, and gutter sweeping
Emergency response
Signs and markings
New construction
Goal 2- Provide timely & knowledgeable response to resident issues
Responsive
Friendly
Customer service
Goal 3- Establish 5 year CIP plan for Storm Drainage
Identify and rank drainage needs
Goal 4- Provide support for other Town Departments and MUD 1
Parks
Police Department
MUD
Workload Measures *
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Storm Drain Structure Inspection & Cleaning N/A N/A 1024 1024
Storm Drain System Repairs N/A N/A 52 50
Street, Curb, and Gutter Sweeping (curb miles) N/A N/A 60 65
Productivity Measures *
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
Response to calls in under 4 business hours N/A N/A 100% 100%
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE N/A 0.33 0.33 0.33
* The General Fund Street Department and Storm Drainage Utility Fund each reflect a portion of the total
funding of the Town’s storm drainage program. The Strategic Business Plan goals, as well as, the workload and
productivity measures enumerated above relate to the Town’s overall storm drainage efforts.
Page 105 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
STORM DRAINAGE UTILITY FUND
FY 2010-11 ADOPTED
EXPENDITURES
PERSONNEL
SERVICES
8%
PROFESSIONAL &
CONTRACTUAL
SERVICES
12%
OPERATING
EXPENSES
29%
CONSUMABLE
SUPPLIES
3%
STORM DRAINAGE UTILITY FUND
FY 2010-11 ADOPTED
REVENUES
STORM DRAINAGE
FEE REVENUE
52%
Page 106 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
STORM DRAINAGE UTILITY FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Storm Drainage Fee Revenue - - - 126,931 128,500 130,000 131,500 131,500
Prior Year Reserves - - - 125,000 - 118,000 - -
TOTAL REVENUES -$ -$ -$ 251,931$ 128,500$ 248,000 131,500 131,500
EXPENDITURES
PERSONNEL SERVICES
Salaries & Wages - - - 16,177 16,177 14,773 14,626 14,626
Overtime - - - 40 40 - - -
Longevity - - - 75 75 94 94 94
Retirement - - - 2,215 2,215 2,081 2,061 2,061
Medical Insurance - - - 1,861 1,861 1,972 2,329 2,679
Dental Insurance - - - 102 102 102 135 156
Vision Insurance - - - 20 20 20 26 30
Life Insurance & Other - - - 105 93 107 107 107
Social Security Taxes - - - 1,049 1,049 922 913 913
Medicare Taxes - - - 247 235 216 213 213
Unemployment Taxes - - - 72 62 62 62 62
Workman's Compensation - - - 1,347 1,343 311 308 308
TOTAL PERSONNEL SERVICES -$ -$ -$ 23,310$ 23,272$ 20,660$ 20,874 21,249
PROFESSIONAL & CONTRACTUAL SERVICES
Engineering - - - 7,000 7,000 4,300 4,429 4,562
Independent Labor - - - 2,500 2,500 5,000 5,150 5,305
Maintenance & Repair - - - 500 500 1,000 1,030 1,061
Vehicle Maintenance - - - 500 500 1,000 1,030 1,061
Equipment Maintenance - - - 1,500 1,500 4,000 4,120 4,244
Trash Removal/Recycling - - - 15,100 15,100 15,100 15,553 16,021
TOTAL PROF & CONTRACTUAL SERVICES -$ -$ -$ 27,100$ 27,100$ 30,400$ 31,312 32,254
OPERATING EXPENSES
Dues & Memberships - - - 2,344 2,344 2,350 2,414 2,486
Street Sweeping - - - 4,200 4,200 5,000 5,150 5,305
Miscellaneous Expenses - - - 200 200 200 206 210
Interfund Trans Out (GF I&S)- - - 64,836 64,836 64,204 64,143 62,372
TOTAL OPERATING EXPENSES -$ -$ -$ 71,580$ 71,580$ 71,754$ 71,913 70,373
CONSUMABLE SUPPLIES
Fuel & Lube - - - 3,925 3,925 5,946 6,124 6,308
Small Tools - - - 1,000 1,000 1,000 1,030 1,061
Printing - - - - - 240 247 255
TOTAL CONSUMABLE SUPPLIES -$ -$ -$ 4,925$ 4,925$ 7,186$ 7,401 7,624
CAPITAL EXPENSES
Capital Expenses - - - 125,000 - 118,000 - -
TOTAL CAPITAL EXPENSES -$ -$ -$ 125,000$ -$ 118,000$ -$ -$
TOTAL EXPENDITURES -$ -$ -$ 251,915$ 126,877$ 248,000$ 131,500 131,500
TOTAL REVENUES OVER EXPENDITURES -$ -$ -$ 16$ 1,623$ -$ - -
Page 107 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
ECONOMIC DEVELOPMENT CORPORATION 4A FUND
Mission
To use its resources to promote and implement capital park projects that will enhance the lives of the current
residents that use Town park and recreational amenities as well as attract new residents to Trophy Club as a
result of our diverse and attractive park system.
Departmental Goal
Authorized by the Development Corporation Act of 1979 and first enacted by the Town in 2000 the Trophy Club
Economic Development Corporation 4A (EDC 4A) Fund strives to assist the Town in the development and
operation in park related Public Improvement District amenities.
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE N/A N/A N/A N/A
Page 108 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
EDC4A FUND
FY 2010-11 ADOPTED
REVENUES
SALES TAX -
GENERAL
100%
EDC4A FUND
FY 2010-11 ADOPTED
EXPENDITURES
TRANSFER - PARKS
REPAIRS/REPLACEM
ENT RESERVE
12%TRAVEL & PER DIEM
1%
EDC PROJECTS
3%
INTERFUND TRANS
OUT (GF I&S)
72%
FURNITURE &
EQUIPMENT
12%
Page 109 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
ECONOMIC DEVELOPMENT CORPORATION 4A FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Sales Tax - General 237,168 238,048 229,912 245,189 245,189 $252,545 260,121 267,925
Interest Income 15,161 9,893 2,747 3,000 700 1,000 1,000 1,000
Reserves - - 116,282 60,608 35,229 - -
TOTAL REVENUES 252,329$ 247,941$ 232,659$ 364,471$ 306,497$ 288,774$ 261,121$ 268,925$
EXPENDITURES
Auditing - - 916 916 1,000 1,000 1,000
Dues & Memberships 350 - - 140 140 140 140 140
Meetings - - - 200 50 200 200 200
Schools & Training (75) - - 879 879 680 680 680
Travel & Per Diem - - - 1,629 1,125 1,915 1,915 1,915
Miscellaneous Expenses - 24 - 100 64 100 100 100
Property Maintenance - - - 35,000 - - - -
EDC Projects - - 42,344 22,084 - 8,000 6,998 -
Interfund Trans Out (GF I&S)105,433 161,075 130,821 207,323 207,323 206,539 195,888 195,293
Large Project Reserves 145,876 11,311 4,855 - - - - -
Furniture/Equipment < $5,000 - - 25,956 25,956 35,000 - -
Office Supplies - - - 200 - 200 200 200
Capital Expenses - - - 50,044 50,044 - - -
Transfer-Park Repairs/Replacement Reserve 5,000 10,000 15,000 20,000 20,000 35,000 55,000 80,000
TOTAL EXPENDITURES 251,584$ 172,410$ 178,020$ 364,471$ 306,497$ 288,774$ 261,121$ 278,528$
TOTAL REVENUES OVER EXPENDITURES 745$ 75,531$ 54,639$ -$ -$ -$ -$ (9,603)$
Page 110 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
ECONOMIC DEVELOPMENT CORPORATION 4B FUND
Mission
To promote economic development within the Town and the State of Texas in order to eliminate unemployment
and under employment, and to promote and encourage employment and the public welfare of, for, and on behalf
of the town by undertaking, developing, providing, and financing projects* under the Economic Development Act
and as defined in Section 4B of the Act.
Departmental Goal
Funded by quarter-cent sales and use tax receipts, the Trophy Club Economic Development Corporation 4B
(EDC 4B), aims to: design superior strategies and oversight plans that are geared toward intensifying economic
activity and heightening the already superior Trophy Club lifestyle.
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE N/A N/A N/A N/A
Page 111 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
EDC4B FUND
FY 2010-11 ADOPTED
REVENUES
INTEREST INCOME
2%
SALES TAX -
GENERAL
98%
EDC4B FUND
FY 2010-11 ADOPTED
EXPENDITURES
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%
Page 112 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
ECONOMIC DEVELOPMENT CORPORATION 4B FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Sales Tax - General 118,584 119,024 114,955 122,595 122,595 126,273 130,061 130,061
Interest Income 7,482 5,319 1,696 2,000 500 2,000 2,000 2,000
Reserves - - - 3,678 - - - -
TOTAL REVENUES 126,066$ 124,343$ 116,651$ $128,273 $123,095 128,273$ 132,061$ 132,061$
EXPENDITURES
Auditing - - - 916 916 1,000 1,000 1,000
Publications/Books/Subscriptions - 119 - - - - - -
Dues & Memberships - 2,650 350 300 300 200 200 200
Schools & Training 525 - 760 2,300 1,020 2,300 2,300 2,300
Travel & Per Diem - 654 2,786 7,850 2,225 3,250 3,413 3,413
Advertising 9,387 2,232 7,958 8,150 8,150 750 750 750
Miscellaneous Expenses 2,307 231 - 8,184 424 10,100 10,100 10,100
Community Events - - - 1,000 1,000 - - -
EDC Projects 15,000 32,518 18,911 37,645 37,645 55,083 55,083 55,083
Existing Business Stimulus Project - - - 10,000 10,000 - - -
Intergov Trans Out (Pool)66,232 - - - - - - -
Intergov Trans Out (GF I&S)- - 26,362 26,362 26,362 26,246 26,783 26,783
Large Project Reserves - 33,299 - - - - - -
Intergov Trans Out (GF)16,364 11,122 16,861 25,566 20,000 25,666 25,666 25,666
Office Supplies 8 91 14 - - - -
TOTAL EXPENDITURES 109,823$ 82,916$ 74,002$ 128,273$ 108,042$ 124,595$ 125,295$ 125,295$
TOTAL REVENUES OVER EXPENDITURES 16,243$ 41,427$ 42,649$ -$ 15,053$ 3,678$ 6,766$ 6,766$
Page 113 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
HOTEL OCCUPANCY TAX FUND
Mission
Through the receipt of Hotel Occupancy 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 Occupancy Tax Fund’s primary function is to account for the receipt and
distribution of the Town’s Hotel/Motel Occupancy Tax.
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE N/A N/A N/A N/A
Page 114 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
HOTEL OCCUPANCY TAX FUND
FY 2010-11 ADOPTED
REVENUES
OCCUPANCY TAX
100%
4TH OF JULY
ACTIVITES
100%
HOTEL OCCUPANCY TAX FUND
FY 2010-11 ADOPTED
EXPENDITURES
Page 115 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
HOTEL OCCUPANCY TAX FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED PROJECTED PROJECTED
REVENUES
Occupancy Tax - 25,705 17,069 27,195 19,028 20,000 21,000 22,050
Interest Income - 23 63 1,575 35 50 50 50
TOTAL REVENUES -$ 25,728$ 17,132$ 28,770$ 19,063$ 20,050$ 21,050$ 22,100$
OPERATING EXPENDITURES
Dues & Memberships - - 2,500 2,500 - - - -
Community Events - - 3,000 6,600 - - - -
4th of July Activities - - 36,328 19,670 19,063 20,050 21,050 22,100
TOTAL EXPENDITURES -$ -$ 41,828$ 28,770$ 19,063$ 20,050$ 21,050$ 22,100$
TOTAL REVENUES OVER (UNDER) EXPENDITURES -$ 25,728$ (24,696)$ -$ -$ -$ -$ -$
Page 116 of 133
TOWN OF TROPHY CLUB, TEXAS
ANNUAL BUDGET
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
Page 117 of 133
FIVE YEAR
CAPITAL IMPROVEMENT PROGRAM
2010-2015
2010-11 2011-12 2012-13 2013-14 2014-15 TOTAL
STREET IMPROVEMENTS
Indian Creek (Creekmere to Greenhill)770,000 - - - - 770,000
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
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
Trophy Club (Durango to Riviera Court)- - - - 709,566 709,566
Glendale Court - - - - 76,326 76,326
Ross Court - - - - 59,223 59,223
Total Street Improvements 770,000$ 665,365$ 1,361,782$ 765,586$ 845,115$ 4,407,848$
PARKS AND RECREATION
Trophy Club Park Improvements - 1,500,000 - - - 1,500,000
Total Parks and Recreation -$ 1,500,000 - - - 1,500,000$
DRAINAGE SYSTEM IMPROVEMENTS
Town-wide Drainage Study Phase II 125,000 - - - - 125,000
Total Drainage System Improvements 125,000$ - - - - 125,000$
FACILITIES
Facilities Study - 50,000 - - - 50,000
Total Facilities -$ 50,000$ -$ -$ -$ 50,000$
Total 895,000$ 2,215,365$ 1,361,782$ 765,586$ 845,115$ 6,082,848$
Page 118 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
CAPITAL PROJECTS FUND
Mission
To provide a segregation of funding sources for capital facility acquisitions, renovations, and development, as
well as allocate and expense proceeds in a manner that is consistent with Council-approved projects.
Departmental Goal
The principle goal of the Capital Projects Fund, which was created during the 2007-2008 fiscal year budget and
is funded through General Obligation (GO) and Certificate of Obligation (CO) Bonds, is to properly account for
financial resources that are utilized for the acquisition, construction or maintenance of capital facilities or
equipment that have a project life of over twelve (12) months.
Staff
2008-2009
Actual
2009-2010
Budget
2009-2010
Estimate
2010-2011
Adopted
FTE N/A N/A N/A N/A
Page 119 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
CAPITAL PROJECTS FUND
FY 2010-11 ADOPTED
REVENUES
2011 STREET BOND
94%
GASB
REPLACEMENT
6%
CAPITAL PROJECTS FUND
FY 2010-11 ADOPTED
EXPENDITURES
2011 STREET
BOND
16%
2010 PARK BOND
99%
GASB
REPLACEMENT 1%
Page 120 of 133
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
CAPITAL PROJECTS FUND
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
GASB Replacement - 64,221 37,200 44,707 44,707 53,930 47,430 47,430
$474 Harmony Park CO Bond 481,824 10,688 328 - - - - -
$3.26M Street GO Bond 3,326,499 66,527 6,790 - - - - -
2010 Park Bond - - - 5,000,000 5,000,000 4,083,000 904,000 -
2011 Street Bond - - - - - 925,000 - -
TOTAL REVENUES 3,808,323$ 141,436$ 44,318$ 5,044,707$ 5,044,707$ 5,061,930$ 951,430$ 47,430$
EXPENDITURES
GASB Replacement - 64,221 37,200 21,590 21,590 53,930 33,780 33,000
$474 Harmony Park CO Bond 5,500 341,506 209,041 - - - - -
$3.26M Street GO Bond 677,219 1,293,043 1,282,759 - - - - -
2010 Park Bond - - - 5,000,000 13,000 4,083,000 904,000 -
2011 Street Bond - - - - 925,000 - -
TOTAL EXPENDITURES 682,719$ 1,698,770$ 1,529,000$ 5,021,590$ 34,590$ 5,061,930$ 937,780$ 33,000$
TOTAL REVENUES OVER EXPENDITURES 3,125,604$ (1,557,334)$ (1,484,682)$ 23,117$ 5,010,117$ -$ 13,650$ 14,430$
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
CAPITAL PROJECTS FUND
GASB Replacement
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Technology Replacement Allocation - 64,221 37,200 44,707 44,707 44,707 47,430 47,430
Use of Reserves - - - - - 9,223 - -
TOTAL REVENUES -$ 64,221$ 37,200$ 44,707$ 44,707$ 53,930$ 47,430$ 47,430$
EXPENDITURES
Capital Expenses - 64,221 37,200 21,590 21,590 53,930 33,780 33,000
TOTAL EXPENDITURES -$ 64,221$ 37,200$ 21,590$ 21,590$ 53,930$ 33,780$ 33,000$
TOTAL REVENUES OVER EXPENDITURES -$ -$ -$ 23,117$ 23,117$ -$ 13,650$ 14,430$
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
CAPITAL PROJECTS FUND
$3.26M Street GO Bond
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Interest Income 66,499 66,527 6,790 - - - -
Prior Year Reserves - - - - - - -
Bond/CO Proceeds 3,260,000 - - - - -
TOTAL REVENUES 3,326,499$ 66,527$ 6,790$ -$ -$ -$ -$ -$
EXPENDITURES
Engineering 147,852 87,815 54,193 - - - -
Interfund Trans Out (I & S) - - 9,762 - - - -
Printing 1,216 - - - - - -
Street Repairs/Bond Program 480,613 1,205,228 1,218,804 - - - -
Paying Agent Fees 500 - - - - - -
Bond/CO Issuance Cost 47,038 - - - - - - -
TOTAL EXPENDITURES 677,219$ 1,293,043$ 1,282,759$ -$ -$ -$ -$ -$
TOTAL REVENUES OVER EXPENDITURES 2,649,280$ (1,226,516)$ (1,275,969)$ -$ -$ -$ -$ -$
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
CAPITAL PROJECTS FUND
$474K Harmony Park CO Bond
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Interest Income 7,824 10,688 328 - - - - -
Prior Year Reserves - - - - - - - -
Bond/CO Proceeds 474,000 - - - - - - -
TOTAL REVENUES 481,824$ 10,688$ 328$ -$ -$ -$ -$ -$
EXPENDITURES
Engineering - 8,486 - - - - - -
Restrooms - 39,825 98,835 - - - - -
Lighting - 185,136 - - - - - -
Parking Lots - 107,309 110,206 - - - - -
Paying Agent Fees 500 - - - - - - -
Bond/CO Issuance Cost 5,000 750 - - - - - -
TOTAL EXPENDITURES 5,500$ 341,506$ 209,041$ -$ -$ -$ -$ -$
TOTAL REVENUES OVER (UNDER) EXPENDITURES 476,324$ (330,818)$ (208,713)$ -$ -$ -$ -$ -$
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
CAPITAL PROJECTS FUND
2010 Park Bond
2006-07 2007-08 2008-09 2009-10 2009-10 2010-2011 2011-2012 2011-2012
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Bond Proceeds - - - 5,000,000 5,000,000 - - -
Use of Reserves - - - - - 4,083,000 904,000 -
TOTAL REVENUES -$ -$ -$ 5,000,000$ 5,000,000$ 4,083,000$ 904,000$ -$
EXPENDITURES
Freedom Park - - - 566,500 - 566,500 - -
Independence Park - - - 3,316,500 - 3,316,500 - -
Harmony Park - - - 760,000 - 200,000 560,000 -
Eastside Trail Head Acquisition - - - 160,000 - - 160,000 -
Recreation Center & Pool Feasibility Study - - - 100,000 - - 100,000 -
UV Filter System - - - 97,000 13,000 - 84,000 -
TOTAL EXPENDITURES -$ -$ -$ 5,000,000$ 13,000$ 4,083,000$ 904,000$ -$
TOTAL REVENUES OVER EXPENDITURES -$ -$ -$ -$ 4,987,000$ -$ -$ -$
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TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
CAPITAL PROJECTS FUND
2011 $925,000 CO Bond
2006-07 2007-08 2008-09 2009-10 2009-10 2010-11 2011-12 2012-13
DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ADOPTED PROJECTED PROJECTED
REVENUES
Bond/CO Proceeds - - - 925,000 - -
TOTAL REVENUES -$ -$ -$ -$ -$ 925,000$ -$ -$
EXPENDITURES
Indian Creek (Creekmere to Greenhill) - - - - - 770,000 - -
Drainage Study Phase II 125,000
Bond/CO Issuance Cost - - - - - 30,000 - -
TOTAL EXPENDITURES -$ -$ -$ -$ -$ 925,000$ -$ -$
TOTAL REVENUES OVER EXPENDITURES -$ -$ -$ -$ -$ -$ -$ -$
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GLOSSARY
The Annual Program of Services contains specialized and technical terminology that is unique to public finance
and budgeting. To assist the reader of this document in understanding these terms, a budget glossary has
been included in this document.
Accrual Basis: A basis of accounting under which transactions are recognized when they occur, regardless of
the timing of related cash flows. For example, in accrual accounting, revenue that was earned between April 1
and June 30, but for which payment was not received until July 10, is recorded as being received on June 30
rather than July 10.
Accrued Expenses: Expenses incurred but not due until a later date.
Administrative Transfer: An interfund transfer designed to recover General Fund expenditures conducted on
behalf of Proprietary funds.
Ad Valorem Taxes (Current): All property, real, personal, tangible, intangible, annexations, additions, and
improvements to property located within the taxing unit’s jurisdiction, which are subject to taxation on January 1
of the current fiscal year. Each year, by ordinance, the Town Council exempts taxes on automobiles and other
items from the tax levy. Following the final passage of the appropriation ordinance, Town Council sets the tax
rate and levy for the fiscal year beginning October 1 and continuing through the following September 30.
Ad Valorem Taxes (Delinquent): All taxes are due on receipt of bill and are delinquent if not paid before
February 1 of the fiscal year in which they are imposed, except when the taxing unit postpones the delinquency
date due to late mailing of tax bills or successful rollback elections.
Ad Valorem Taxes (Penalty and Interest): A delinquent tax incurs a penalty of six percent (6%) of the amount
of the tax for the first calendar month it is delinquent, plus one percent (1%) for each additional month or portion
of the month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, the
delinquent tax on July 1 incurs a total penalty of twelve percent (12%) of the amount of the delinquent tax
without regard to the number of months the tax has been delinquent.
Appropriation: A legal authorization granted by a governing body to make expenditures and to incur
obligations for specific purposes.
Appropriation Ordinance: The official enactment by the Town Council to establish legal authority for Town
officials to obligate and expend resources.
Assessed Valuation: A value that is established for real or personal property for use as a basis for levying
property taxes. (Note: Property values are established by the Denton County Appraisal District.)
Audit: A comprehensive examination of how an organization’s resources were actually utilized, concluding in a
written report of the findings. A financial audit is a review of the accounting system and financial information to
determine how government funds were spent and whether expenditures were in compliance with the legislative
body’s appropriations. A performance audit consists of a review of how well the organization met its stated
goals.
Balance Sheet: A financial statement that discloses the assets, liabilities, and equity of a specific governmental
fund as of a specific date.
Balanced Budget: A budget in which estimated revenues equal estimated expenditures.
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Bond: A written promise to pay a sum of money on a specific date at a specified interest rate. The interest
payments and the repayment of the principal are detailed in a bond ordinance. The most common types of
bonds are general obligation and revenue bonds. These are most frequently used for construction of large
capital projects, such as buildings, streets and bridges.
Budget: A plan of financial operation embodying an estimate of proposed expenditures for a given period and
the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for
a single fiscal year. The term “budget” is used in two senses in practice. Sometimes it designates the financial
plan presented to the governing body for adoption and sometimes the financial plan finally approved by that
body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or
whether it has been approved by the governing body.
Budget Adjustment: A legal procedure utilized by the Town staff and Town Council during to revise a budget
appropriation. The Town of Trophy Club’s Town Charter requires Town Council approval through the adoption
of a supplemental appropriation ordinance (which specifies both the source of revenue and the appropriate
expenditure account) for any interfund adjustments. Town staff has the prerogative to adjust expenditures
within a departmental budget.
Budget Calendar: The schedule of key dates or milestones, which the Town departments follow in the
preparation, adoption, and administration of the budget.
Budget Document: The instrument used by the operational authority to present a comprehensive financial
program to the Town Council.
Budget Message: The opening section of the budget which provides the Town Council and the public with a
general summary of the most important aspects of the budget, changes from the current and previous fiscal
years, and the views and recommendations of the Town Manager.
Budgeted Funds: Funds that are planned for certain uses but have not yet been formally or legally
appropriated by the governing body.
Capital Equipment Budget: The portion of the annual operating budget that appropriates funds for the
purchase of capital equipment items. These expenditures are often separated from regular operating items,
such as salaries, services, and supplies. The capital equipment budget includes funds for capital equipment
purchase, which are usually distinguished from operating items according to their value and projected useful
life. Examples include vehicles, minor equipment, furniture, machinery, building improvements, and special
tools. The dollar value varies according to the policy established by each jurisdiction.
Capital Improvements: A permanent addition to the Town’s assets, including the design, construction or
purchase of land, buildings or facilities or major renovations of the same.
Cash Basis: A basis of accounting under which transactions are recognized only when cash changes hands.
Cash Management: The management of cash necessary to pay for government services while investing
temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of
forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment,
establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest
and return available for temporary cash balances.
Commitment: The pledge of appropriated funds to purchase an item or service. Funds are committed when a
requisition is issued through the purchasing division of the Town.
Cost: (1) The amount of money or other consideration exchanged for property or services. (2) Expense.
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Cost Accounting: That method of accounting, which provides for assembling and recoding all of the elements
of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a
specified job.
Current Taxes: Taxes that are levied and due within one year.
Debt Service: The Town's obligation to pay the principal and interest of all bonds and other debt instruments
according to a pre-determined payment schedule.
Deficit: (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues
during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an
accounting period.
Delinquent Taxes: Taxes that remain unpaid on and after the date on which a penalty for non-payment is
attached.
Department: An organizational unit which has the responsibility of providing programs, activities, and functions
in a related field.
Depreciation: The process of estimating and recording the lost usefulness, expired useful life or diminution of
service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the fixed
asset's lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its
useful life.
Disbursement: Payment for goods and services in cash or by checks.
Division: An administrative segment of the Town, which indicates management responsibility for an operation
or a group of related activities within a functional area. Divisions are the basic units of the budget upon which
departments are composed.
Encumbrances: Commitments related to unperformed (executory) contracts for goods or services.
Enterprise Fund: A fund established to account for operations (a) that are financed and operated in a manner
similar to private business enterprises – where the intent of the governing body is that the costs (expenses,
including depreciation) for providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges; or (b) where the governing body has decided that periodic
determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes. Examples of Enterprise funds are those
for water, gas, and electric utilities; swimming pools; airports; parking garages; and transit systems.
Expenditure: This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and
services obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An
encumbrance is not an expenditure. An encumbrance reserves funds to be expended.
Expenses: Charges incurred (whether paid immediately or unpaid) for operation, maintenance, interest and
other charges.
Fiscal Year: The time period designated by the Town signifying the beginning and ending period for recording
financial transactions. The Town of Trophy Club has specified October 1 to September 30 as its fiscal year.
Fixed Assets: Assets of a long-term character which are intended to continue to be held or used, such as land,
buildings, and improvements other than buildings, machinery, and other equipment.
Full Faith and Credit: A pledge of the general taxing power of a government to repay debt obligations (typically
used in reference to bonds.)
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Franchise Fee: This is a charge paid for the use of Town streets and public right of way and is in lieu of all
other municipal charges, fees, street rentals, pipe taxes or rentals, easement or other like franchise fees,
inspections, fees, and /or charges of every kind except only Ad Valorem and special assessment taxes for
public improvements (i.e., gas, telephone and cable TV).
Full-time Equivalent (FTE): A unit of measure based on the number of hours that an employee works during
the fiscal year. One FTE is equal to 2080 hours.
Function: A group of related activities aimed at accomplishing a major service or regulatory program for which
a government is responsible.
Fund: An accounting entity that has a set of self-balancing accounts and that records all financial transactions
for specific activities of government functions. Eight commonly used funds in public accounting are: general
fund, special revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds,
internal service funds, and special assessment funds.
Fund Balance: Fund balance is the excess of assets over liabilities and is, therefore, also known as surplus
funds.
General Fund: The fund used to account for all financial resources except those required to be accounted for in
another fund.
General Obligation Bonds: Bonds that finance a variety of public projects, such as streets, buildings, and
improvements. The repayment of these bonds is usually made from the General Debt Service Fund, and these
bonds are backed by the full faith and credit of the issuing government.
Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of and guidelines to
financial accounting and reporting. They govern the form and content of the basic financial statements of an
entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting
practice at a particular time. They include not only broad guidelines of general application, but also detailed
practices and procedures. They provide a standard by which to measure financial presentations.
Governmental Funds: Those funds through which most governmental functions typically are financed. The
acquisition, use and financial resources and the related current liabilities are accounted for through
governmental funds (General, Special Revenue, and General Debt Service).
Grants: Contributions or gifts of cash or other assets from another government to be used or expended for a
specified purpose, activity, or facility.
Income: A term used in proprietary fun type accounting to represents (1) revenues or (2) the excess of
revenues over expenses.
Interfund Transfers: Amounts transferred from one fund to another to recover the charge for administrative
services.
Intergovernmental Revenue: Revenue received from another governmental entity for a specified purpose. In
the Town of Trophy Club, these are funds from Denton County, the State of Texas, and through recovery of
indirect costs from federal and state agencies.
Internal Service Fund: A fund used to account for the financing of goods or services provided by one
department to another department on a cost reimbursement basis.
Investments: Securities and real estate held for the production of revenues in the form of interest, dividends,
rentals or lease payments.
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Levy: (Verb) To impose taxes, special assessments or service charges for the support of governmental
activities. (Noun) The total amount of taxes, special assessments or service charges imposed by a government.
Line-Item Budget: A budget that lists each expenditure category (salary, materials, telephone service, travel,
etc.) separately along with the dollar amount budgeted for each specified category.
Long-Term Debt: Debt with a maturity of more than one year after the date of issuance.
Mixed Beverage Tax: A tax imposed on the gross receipts of a Licensee for the sale, preparation or service of
mixed beverages or from the sale of ice or non-alcoholic beverages and consumed on the premised of the
permittee.
Modified Accrual Basis: The accrual basis of accounting adapted to the governmental fund type spending
measurement focus. Under it, revenues are recognized when they become both “measureable” and “available
to finance expenditures of the current period.” Expenditures are recognized when the related fund liability is
incurred except for (1) inventories of materials and supplies which may be considered expenditures either when
purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated
unpaid vacation, sick pay and other employee benefit amounts which need not be recognized in the current
period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial
statements; (4) interest on special assessment indebtedness which may be recorded when due rather than
accrued, if approximately offset by interest earnings on special assessment levies; (5) principal and interest on
long-term debt which are generally recognized when due.
Operating Budget: Plan of current expenditures and the proposed means of financing them. The annual
operating budget (or, in the case of some state governments, the biennial operating budget) is the primary
means by which most of the financing acquisition, spending, and service delivery activities of a government are
controlled. The use of annual operating budgets is usually required by law. Even where not required by law,
however, annual operating budgets are essential to sound financial management and should be adopted by
every government.
Operating Expenses: Fund expenses which are directly related to the fund’s primary service activities.
Operating Grants: Grants which are restricted by the grantor to operating purposes or which may be used for
either capital or operating purposed at the discretion of the grantee.
Operating Income: The excess of fund operating revenues over operating expenses.
Operating Revenues: Fund revenues, which are directly related to the fund’s primary service activities. They
consist primarily of use charges for services.
Ordinance: A formal legislative enactment by the governing board of a municipality. If it is not in conflict with
any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law
within the boundaries of the municipality to which it applies. The difference between an ordinance and a
resolution is that the latter requires less legal formality and has a lower legal status. Ordinarily, the statutes or
charter will specify or imply those legislative actions, which must be by ordinance and those which may be by
resolution. Revenue raising measures, such as the imposition of taxes, special assessments and service
charges, universally require ordinances.
Other Financing Sources: Governmental fund general long-term debt proceeds, operating transfers out, and
material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues.
Overlapping Debt: The proportionate share of the debts of local governments located wholly or in part within
the limits of the reporting government, which must be borne by property within each government.
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Performance Budget: A budget that focuses upon activities rather than line items. Workload and unit cost data
are collected in order to assess the efficiency of services. Typical data collected might include miles of streets
paved per year, cost of paved streets per mile, tons of garbage collected per employee hour or cost per
employee hour of garbage collection.
Performance Measures: Specific quantitative and qualitative measures of work performed as an objective of
the department.
Productivity Measures: Productivity measures should reflect how well a program is performing its activities to
meet the needs of the public and the organization. They should measure productivity, effectiveness, efficiency
or the impact of a service provided. While activity measures indicate “how much” activity the
division/department is performing, productivity measures identify “how well” the division/department is
performing.
Program Budget: A budget that focuses upon the goal and objectives of an agency or jurisdiction rather than
upon its organizational budget units or object classes or expenditures.
Program Description: Describes the nature of service delivery provided at this level of funding. It clearly
explains how service delivery will be different from the prior budget year.
Program Goals: Program goals describe the purpose or benefit the division/department plans to provide to the
community and/or organizations it serves. Goals identify the end result the division/department desires to
achieve with its activities, but goals are often ongoing and may not be achieved in one year.
Program Objectives: Program Objectives are quantifiable steps toward accomplishing stated goals. They
should have a specific time frame or measurable achievement. Objectives should be able to be reached or
completed within the current fiscal year. Objective statements are not required for every activity performed, but
should focus on the major steps necessary for achieving established goals.
Property Tax: Property taxes are levied on both real and personal property according to the property’s
valuation and the tax rate.
Reconciliation: A detailed analysis of changes in revenue or expenditure balances within a fund.
Requisition: A written request from a department to the purchasing office for specific goods or services. This
action precedes the authorization of a purchase order.
Reserve: An account used to indicate that a portion of a fund's balance is legally restricted for a specific
purpose and is, therefore, not available for general appropriations.
Retained Earnings: The difference between assets and liabilities for enterprise and internal service funds.
Revenue Bonds: Bonds usually sold for constructing a project that will produce revenue for the government. All
or part of the revenue is used to pay the principle and interest of the bond.
Revenues: (1) Increases in governmental fund type net current assets from other than expenditure refunds and
residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers
in are classified as “other financing sources” rather than revenues. (2) Increases in proprietary fund type net
total assets from other than expense refunds, capital contributions and residual equity transfers. Under NCGA
Statement 1, operating transfers in are classified separately from revenues.
Sales Tax: A general “sales tax” is levied on persons and businesses selling merchandise or services in the
town limits on a retail basis. The categories for taxation are defined by state law. Money collected under
authorization of this tax is for the use and benefit of the Town; however, no town may pledge anticipated
revenues from this source to secure the payment of funds or other indebtedness.
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Shared Revenues: Revenues levied by one government but shared on a pre-determined basis, often in
proportion to the amount collected at the local level, with another government or class of governments.
Tax Rate: The amount of tax stated in terms of a unit of the tax base; for example, $.50 per $100 (one hundred
dollars) assessed valuation of property.
Tax Rate Limit: The maximum rate at which a government may levy a tax. The limit may apply to taxes raised
for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class
of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies
for all purposes and of all governments, state and local, having jurisdiction in a given area.
Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the
tax roll and the assessment roll are combined, but even in these cases the two can be distinguished.
Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the
common benefit. This term does not include specific charges made against particular persons or property for
current or permanent benefits such as special assessments. Neither does the term include charges for services
rendered only to those paying such charges as, for example, sewer service charges.
Trial balance; A list of the balances of the accounts in a ledger kept by double entry with the debit and credit
balances shown in separate columns.
Unencumbered Balance: The amount of an appropriation that is neither expended nor encumbered. It is
essentially the amount of money still available for future purchases.
Working Capital: Budgeted working capital is calculated as a fund’s current assets less current liabilities and
outstanding encumbrances.
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