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Fiscal Year 2011-20124L 10 TOWN OF TROPHY CLUB ANNUAL PROGRAM OF SERVICES FISCAL YEAR 2011-12 ADOPTED ON SEPTEMBER 26, 2011 PREPARED BY: MIKE SLYE TOWN MANAGER STEPHEN SEIDEL ASSISTANT TOWN MANAGER ERIC CANNON FINANCE DIRECTOR MICHAEL AGUILERA CHIEF FINANCIAL AND BUDGET ANALYST APRIL KITTRELL FINANCIAL ANALYST SHANNON DePRATER TOWN SECRETARY MIKE PASTOR INFORMATION SERVICES DIRECTOR This budget reflects a property a property tax rate of $0.530 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 0.3 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $7.01.17 ELECTED OFFICIALS Mayor Mayor Pro Tem Council Member Council Member Council Member Council Member APPOINTED OFFICIALS Town Manager Town Attorney Town Secretary Municipal Judge KEY STAFF Assistant Town Manager Community Development Director Emergency Medical Services & Fire Chief Finance Director Information Systems Director Parks & Recreation Director Police Chief Connie White Larry Hoover Margi Cantrell Bill Rose Jeannette Tiffany Glenn Strother Mike Slye Patricia Adams Shannon DePrater Honorable Mark Chambers Stephen Seidel Carolyn Huggins Danny Thomas Eric Cannon Mike Pastor Adam Adams Scott Kniffen Streets Director Ed Helton TOWN OF TROPHY CLUB, TEXAS ,4nk,ual PYogrant o fserv�oes Table of Contents 2011-2012 READER'S GUIDE Town Manager's Budget Message ............................................. MajorBudget Issues.................................................................. TrophyClub Map........................................................................ Profile of Trophy Club................................................................ BudgetCalendar........................................................................ Reader's Guide.......................................................................... BUDGET IN BRIEF .............................................I.........1 .......................................................3 .......................................................6 .......................................................7 .......................................................8 .......................................................9 OrganizationalChart................................................................................................................14 Revenue& Expenditure Summary...............................................................................................................15 FundBalance Summary...............................................................................................................................17 General Fund Revenue & Expenditure Summary..........................................................................18 GENERALFUND GeneralFund Revenue Summary................................................................................................................19 Administrative Services Manager's Office...................................................................................................................................21 HumanResources.................................................................................................................................24 InformationServices..............................................................................................................................27 Legal......................................................................................................................................................30 Public Safety Services Police................................. EMS................................... Streets Streets Summary. ..........................................................................................33 ..........................................................................................36 ........................39 Parks ParksSummary.....................................................................................................................................42 44 Parks General....................................................................................................................................... IndependencePark...............................................................................................................................45 HarmonyPark........................................................................................................................................ 7 Freedom Park........................................................................................................................................ 49 LakeviewSoccer Fields...................................................................................................................... 5 Medians& Common Areas....................................................................................................................53 TOWN OF TROPHY CLUB, TEXAS ,4nnaal Progran t o f servioes Recreation Recreation Summary.................................................................. Recreation General..................................................................... Pools..................................................................................... SwimTeam..................................................................... DayCamp................................................................................... Community Event Programs....................................................... Community Development Community Development Summary ........................................... Planning& Zoning...................................................................... Community Development........................................................... Financial Services Financial Services Summary ..................... Finance...................................................... Municipal Court .......................................... Facilities Management ............................... ..........................................................55 ..........................................................56 ..........................................................58 ..........................................................60 ........................................................62 ..........................................................64 ..........................................................66 ..........................................................67 ..........................................................69 ..........................................................71 ..........................................................73 ..........................................................75 ..........................................................77 DEBT SERVICE FUND DebtManagement Overview........................................................................................................................ 80 Estimated Ad Valorem Tax Collections and Distribution.............................................................................. 82 Debt Service Revenue & Expenditure Summary.......................................................................................... 83 OutstandingBonded Debt............................................................................................................................85 TROPHY CLUB PARK FUND TrophyClub Park.........................................................................................................................................89 STREET MAINTENANCE SALES TAX FUND Street Maintenance Sales Tax Fund Overview............................................................................................92 STORM DRAINAGE UTILITY FUND StormDrainage Utility Overview..................................................................................................................95 ECONOMIC DEVELOPMENT Economic Development Corporation 4A Fund.............................................................................................98 Economic Development Corporation 4B Fund...........................................................................................101 TOWN OF TROPHY CLUB, TEXAS ,4vr,H,ual Programs o fservioes HOTEL OCCUPANCY TAX FUND Hotel Occupancy Tax Fund Overview........................................................................................................104 COURT TECHNOLOGY FUND CourtTechnology Fund Overview..............................................................................................................107 COURT SECURITY FUND CourtSecurity Fund Overview...................................................................................................................110 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Program Overview....................................................................................................113 Five Year Capital Improvement Program...................................................................................................114 CapitalProjects Fund Summary.................................................................................................................115 CapitalReplacement..................................................................................................................................117 ParkBond..................................................................................................................................................118 SUPPLEMENTAL INFORMATION TownFact Sheet........................................................................................................................................119 PurchasingPolicy.......................................................................................................................................120 139 Investment Policy....................................................................................................................................... CashHandling Policy.................................................................................................................................152 EconomicClimate Dashboard....................................................................................................................153 Total Combined Tax & Assessment Distribution........................................................................................ 5 AdValorem Tax Distribution....................................................................................................................... 55 AssessedNet Taxable Value.....................................................................................................................156 PrincipalProperty Tax Payers....................................................................................................................157 Glossary.....................................................................................................................................................158 TOWN OF TROPHY CLUB 100 Municipal Drive Trophy Club, Texas 76262 SEPTEMBER 26, 2011 Town Council Trophy Club, TX Dear Council: In accordance with the Trophy Club Town Charter and the State of Texas Local Government Code, the adopted FY12 Budget for the fiscal year beginning October 1, 2011 and ending September 30, 2012 is attached. The adopted FY12 Budget presents in financial terms the plan for accomplishment of municipal objectives during the forthcoming fiscal year. Preparation of this document requires a comparison of the anticipated revenues with proposed programs and priorities that are based on Town Council priorities, service demands or prior project commitments. While the adopted budget does not fund all departmental requests, it meets Town Council goals expressed during the planning process. The adopted budget has been formulated by reflecting the core values of: ✓ Providing exceptional governmental services; ✓ Remaining fiscally sound; ✓ Effectively allocating resources to meet citizen needs, and ✓ Valuing our employees The attached document is a conservative financial plan developed utilizing advanced planning methods and Governmental Accounting Standards Board (GASB) 34 provisions and complying with the recently adopted Fund Balance Policy (GASB 54). Prudent financial and operational philosophies have guided budget development. Every budget seeks to allocate scarce resources, and there will always be more needs than available funds. The adopted FY12 Budget is based on a $0.53 per $100 assessed valuation and includes: • Independence Park -East, Freedom Park, and median maintenance/personnel expenses. • Initiating a formal Capital Replacement program. • Phase one of employee salary market true -up. • 2% COLA for those employees at market salary New Police Sergeant to offset demand from community growth. Page 1 of 164 • Full time Code Enforcement program. • Codification update. • Formal internship program • A modest Capital Equipment purchase schedule The adopted FY12 Budget has been placed on the Town website at www.trophyclub.org in order to continue our efforts to broaden public communication and increase transparency regarding the Town's finances and budget process. I am grateful to the Town Council for providing clear direction and guidance from the outset of this budget cycle and the conviction to adopt this fiscal year's budget. This budget lays the groundwork for a continuation of a strong foundation to carry on the Town's duties and responsibilities and meeting the goals and objectives outlined by the Town Council. Each Department Manager examined their departments for innovative and cost saving approaches for service delivery and customer service. I am very appreciative of the entire Management Team for their dedicated efforts in developing this budget. In addition, special recognition goes to several employees who assisted in the budget document. Assistant Town Manager Stephen Seidel, Finance Director Eric Cannon, and Chief Financial & Budget Analyst Michael Aguilera are due a tremendous debt of gratitude for their hard work and diligence. I appreciate the opportunity to lead an organization that provides our community with better services, programs, and quality of life. Trophy Club truly is "a great place to call home!" Sincerely, Michael T. Slye Town Manager Page 2 of 164 MAJOR BUDGET ISSUES The adopted budget includes total revenues of $10,385,222 and expenditures of $10,354,252. This report discusses, by fund, the major issues addressed in the FY12 budget. MAJOR ISSUES — GENERAL FUND 1. REVENUES — The first major issue deals with General Fund revenues. A. Property Tax — The largest revenue source in the General Fund is the ad valorem tax. 1. Adopted Tax Rate - The FY12 adopted budget is based on a $.53 ad valorem tax rate. This rate is 0.3% greater than the calculated effective tax rate ($.5284) that would provide the same level of revenue as FY11. 2. Tax Rate — The ad valorem tax rate is comprised of two components. The first is the operations and maintenance component that is used to calculate revenue for the Town's General Fund operations. The second component is the debt portion that is used to calculate revenue to pay the Town's general debt service obligations. 3. Average Home Value — The 2011 certified appraisal rolls show an increase of 7.8% over the 2010 certified value with a current average home value of $270,075. B. Franchise Fees — The second largest revenue source in the General Fund is franchise fees. They are projected based on the past and current trends and franchisee's estimates. FY12 franchise fees will include a one-time adjustment increase for the Public Utility Commission ruling requiring ONCOR Electric to recalculate their franchise payments retroactive to September 2009 using the previous calculation method. The net affect is approximately $26,000 one-time payment in FY12. C. Sales Tax — Sales tax receipts are the third largest revenue in the General Fund. The FY12 budget projects a 1 % growth in receipts over the current year's estimate and an additional $40,000 of sales tax revenue due to new retail developments within the Town. As always, sales tax revenue is wholly dependent on the local economic conditions and can fluctuate. D. Development Related Revenues — Single family development continues to grow at unprecedented rates with no slow down in site. The FY12 budget development -related revenue is expecting another 220 homes to be built and another subdivision to be developed. E. Trash Revenue — Prior to FY11, the "pass through" revenue and expense associated with the Town's service contract with Allied Waste were recorded in the Town budget. The receipt of those funds should not be recorded as a revenue or expense but should be reported as a liability. In FY11 these receipts and disbursements were no longer recorded in the Town's budget. The only revenue received from Allied Waste is the budgeted franchise fees associated with their service contract and a $500 per month educational stipend. Page 3 of 164 F. Public Safety — Emergency Medical Service (EMS) revenues for ambulance fees are based on the current trend. Municipal court fines and fees are projected to increase based on the Town's participation in the State of Texas' Scofflaw Program. The Northwest Independent School District's (NISD) contribution for the School Resource Officer assigned to Byron Nelson High School remains at the prior year's contribution level. G. Park and Recreation — Park and pool revenues are estimated to increase approximately 5% over the prior fiscal year based on historical and current trends. Athletic program revenues are projected to increase in fiscal year 2011-2012 with the newly constructed Independence Park completed in October 2011. Recreation programs are based on current levels with some minor additional programming. The various Sports Associations have agreed to provide an additional $16,000 for concessionaire fees. H. Grants — Management continues to actively pursue grant funding as a means to augment local revenues. I. Other Revenues — Estimates for other revenues are based on departmental projections and current contracts. 2. STRATEGIC MANAGEMENT PLANNING — One of the major issues for the coming year is to engage Trophy Club Stakeholders in a long-term Strategic Planning Initiative in the early fall timeframe. The purpose of this initiative will be to develop a `road map' of prioritized capital improvements for the entire community. 3. MUNICIPAL UTILITY DISTRICT NO. 1 (MUD1) SERVICES AGREEMENT — A significant change to previous years is the relationship between the Town and Utility District. In previous years, the Town and Utility District shared some employee expense equally at 50%. During FY10, the Town and Utility District opted to negotiate an agreement that would eliminate 50% employees except for Fire/EMS personnel, by entering into an agreement for contract services. Thus, the Town would receive payment from the Utility District and the Town would provide services such as HR duties, I.T., Permitting, etc. The agreement this year calls for the Utility District to pay the Town $175,840 in two separate installments (October 2011 and March 2012). 4. COMPENSATION— The FY12 Budget includes a 2% Cost of Living Allowance (COLA) for all full-time employees that were not affected by the Salary True Up that was approved by Town Council. A. Salary True Up — The adopted budget includes the costs associated with providing a phased salary adjustment for several positions over the next several years. These positions have fallen behind the market and this initiative is extremely important to recruit and retain highly qualified employees to provide the municipal services that our community expects. B. Health Insurance — Health insurance program in FY12 has undergone major change. The town has changed its carrier to the Texas Municipal League Intergovernmental Employees Benefit Pool (TML IEBP). This is a non-profit health provider, centered on providing full service health protection of political subdivisions of Texas. 5. CAPITAL IMPROVEMENT PROGRAM — The five-year Capital Improvement Program includes vehicle purchases for Police and EMS departments and new virtual servers for Information Services. Street improvements listed on the program include the Roundabout to Durango, improvements to Municipal Drive and a portion of the costs associated with Indian Creek. Funding has not yet been secured for several drainage improvements listed on the program. 6. FUND BALANCE — The Town Council has adopted a Fund Balance Policy providing for a minimum of 30% of the town's annual general fund budget in reserves. Bond rating agencies consider the level of fund balance when determining a town's bond rating. During the process of assessing the Town's financial condition and assigning a bond rating for the 2010 $5 million Park Bonds issued in May of 2010, the Town's strong fund balance was highlighted as one of the major components of an upgraded bond rating. This upgrade allowed the Town to issue the Park Bonds at a more advantageous interest rate. Below is a listing of the ending fund Page 4 of 164 balances for the past three years, and projected balances for the fiscal years ending September 30, 2011, and September 30, 2012. 9/30/08 9/30/09 Fund Balance $1,830,233 $2,010,869 of 29% 35% Expenditures 9/30/10 2011 Projected 2012 Projected $2,113,820 39% $2,494,517 41% MAJOR ISSUES — STREET MAINTENANCE SALES TAX FUND $2,495,182 37% In May 2006, citizens approved a 1/4% Street Maintenance Sales Tax, with collections beginning in October 2006. The sales tax was needed to augment the funding provided in the General Fund for the maintenance of town streets. State law requires that the tax be reauthorized by the citizens after the initial four years. In order for the tax to not lapse, the Council held a reauthorization election on May 8, 2010 in which voters approved the reauthorization of the sales tax. Beginning with the FY10 fiscal year, the Street Maintenance sales tax receipts and expenditures were reported as a separate fund. The FY12 budget projects an 11 % growth in receipts. MAJOR ISSUES — STORM DRAINAGE UTILTY FUND The Town of Trophy Club charges a fee to citizens to cover the costs of providing the infrastructure and facilities that permit the safe drainage of storm water, the prevention of surface water stagnation, and the prevention of pollution arising from nonpoint runoff. The Town engaged the services of Freese and Nichols, Inc. (FNI) to conduct a master drainage study in order to better assess current infrastructure and future needs. Phase I of this study is nearing completion and has identified 5 major areas of concern related to storm drainage. FNI has also provided a phased improvement project list that will require significant resources to accomplish. A financial analysis will be completed to correctly identify revenue options, appropriate expenses and residential/commercial storm drainage fees necessary to accomplish these storm water improvement projects. Below are the expected projects and their associated costs in a proposed phased timeline. 2011-12 2012-13 2013-14 2014-15 2015-16 TOTAL STORM DRAINAGE FUND DRAINAGE SYSTEM IMPROVEMENTS Town -wide Drainage Study Phase II 100,000 - - - - 100,000 Trophy Club Dr Bridge over Marshall Creek 4,968,000 - - - - 4,968,000 Timber Ridge 294,000 - - - - 294,000 Inverness/Fresh Meadow 494,500 - - - - 494,500 Skyline/Indian Creek (2 Phases) - - 3,208,500 3,208,500 - 6,417,000 Cypress Court - - - - 1,380,000 1,380,000 Total Drainage System Improvements $ 5,856,500 $ - $ 3,208,500 $ 3,208,500 $ 1,380,000 $ 13,653,500 TOTAL STORM DRAINAGE FUND $ 5,856,500 $ - $ 3,208,500 $ 3,208,500 $ 1,380,000 $ 13,653,500 Page 5 of 164 DALLAS I FORT WORTH REGION 7 rLJM LOOP 01 LOOP nil P rorppr F14 671 _hncoln FjArk Denton Ponder Oak Point 5F F24-Zq Little Elm 3 Corinth 0 Fristo I * A C F, rry 7 5. Arq Lake Dallas yrp� Hickory Creek_ Allel Copper Can -ion Highland Village The Collorty lu�tin V 1;'artnrL,iJ,r- I artAria )ra Northhki- 2 1,` Df'jLjhlF, 0A Lewisville k2.14 Plano M.qrshall 'reek Flower Mound -'Trophy Club TO-LL IPA' 2 2. 1, Aestlake AN CL Carrollton Richardson Southlake Ke[ler Grapevine L IN Farmers Branch ce El R E5 "BLE-kingharn P7 calleyville ,- Saginaw Watauga Bedford Uni rsity Park -. MY North Richland Hills Hurst 7 Euless Irving: Highland Park {ansorr F j!k Haltom City Dallas -River oaks Grand Prairie Arlington 00 Fort Worth Arlington leiiipG Lie-st Ir c. 4� . .14C 4 Aw Page 6 of 164 PROFILE OF TROPHY CLUB, TEXAS The Town of Trophy Club, Texas incorporated in 1985 as Texas' first premiere planned community and is located in the North Central portion of Texas. This area of the state has proven to be one of the top growth areas in Texas and the United States. The Town currently occupies a land area of just over 4 square miles and serves a growing population of approximately 8,024. The Town is empowered to levy a property tax on real property located within its boundaries. Trophy Club is also empowered, by state statute, to extend its corporate limits by annexation, which has occurred periodically when deemed appropriate by the governing council of the Town. Trophy Club has operated as a Home Rule municipality utilizing Council -Manager since 2004. Policy - making and legislative authority are vested in the Town Council consisting of the Mayor and five other members. The Town Council is responsible for, among other things, passing ordinances, adopting the budget, appointing boards and committees, and hiring the Town Manager, Town Attorney and Town Secretary. The Town Council is elected on a non -partisan basis. The Town Council consists of six (6) members, a Mayor and five (5) council members elected by the Town at -large -by -place for a term of three (3) years or until their successors have been elected and take office. Each Councilmember shall be elected to and occupy a place on the Council, such Places being numbered (e.g., Place 1, Place 2, Place 3, etc.). The Mayor and five (5) Council members shall be elected and serve in the following manner: The Mayor shall have a three-year term beginning with the May 2011 election. Council members elected at the May 2009 election shall draw lots to determine Places 1 and 2. Places 1 and 2 shall receive a two-year term at the May 2009 election; thereafter, Places 1 and 2 shall have three year terms. The Town Manager is responsible for carrying out the policies and ordinances of the Town Council, overseeing the day-to-day operations of the government and for appointing the heads of the various Town departments. The Town of Trophy Club provides a full range of municipal services including general government, public safety (police and EMS), streets, parks and recreation, planning and zoning, code enforcement, and drainage utilities. Water/wastewater and Fire protection are provided through the Municipal Utility District. Trophy Club's location is ideal for both businesses and residents, many of whom commute to Dallas, Denton, Las Colinas, and Fort Worth. Trophy Club maintains a small-town feel while having the advantages of nearby metro areas and offers an outstanding quality of life, with great educational and recreational amenities. Two 18-hole premier golf courses are available, including the only course designed by Ben Hogan. The region possesses a varied manufacturing and industrial base that has added to the relative stability of the unemployment rate with approximately half of the local workforce employed in management, professional, and related occupations. Figures from the Texas Workforce Commission indicate a state unemployment rate of 8.5 percent while the national unemployment rate is 9.1 %. Trophy Club is positioned for a bright future with new families and businesses joining existing residents and companies and building on the Town's foundation of pleasant residential neighborhoods, excellent educational institutions, and numerous recreational activities to truly establish itself as a "a great place to call home." Page 7 of 164 March 11 Friday • Council Retreat - Budget Philosophy and Calendar Discussion March 18 Friday • Capital Needs Requests provided to Managers April 1 Friday • Capital Needs Requests due from Managers April 18 Friday • Denton County Appraisal District Submits Preliminary Tax Values April 25 Monday • Mid -Year Review Presentation to Council & Review of Capital Needs with Managers May 2 Monday • Tarrant County Appraisal District Submits Preliminary Tax Values May 5 - 6 Thursday -Friday • Management Team Strategic Business Planning Retreat May 11 Wednesday • Base Budgets due back from Managers June 3 Friday • 2011-2012 Budget Overview with Council — Retreat July 108 Monday • Management Budget Update witll Council — J.JVrIVI vvulr\01[up July 25 Monday • Certified Appraisal Roll Due from Denton Central Appraisal District July 29 Friday • Hand Deliver Hard Copy Proposed Budget to Council Members August 5 Friday • Council Workshop - Budget Discussion - 1.00 PM August 15 Monday • Submit Effective and Rollback Rate Calculations to Town Council • Vote to Propose Tax Rate (over Effective Rate) • Set Public Hearings for September 12 and September 19 • Public Notice of Public Hearing on Tax increase • Publish Notice of Effective and Rollback Tax Rates, Statement and Schedules September 12 Monday • First Public Hearing on Tax Increase • Public Hearing on PID Service Assessment September 19 Monday September 26 Monday October 1 Saturday • Second Public Hearing on Tax Increase • Public Hearing on Budget • Adopt PID Assessment Rate • Announce Vote on Tax Rate • Special Called Council Meeting • Budget Adoption • Tax Rate Adoption • Approve Tax Roll • Vote to Ratify Property Tax Revenue • Fiscal Year 2011-2012 Begins Page 8 of 164 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. 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. (Any mathematical differences are due to rounding.) 3. The Adopted Budget The adopted budget represents a modified version of the proposed budget after public hearings and Town Council review in August/September. Any changes deemed necessary by Town Council to funding levels or revenue projections are reflected in the adopted budget. Revisions may also be made to reflect any updates to budget information. The Town of Trophy Club uses a program -based budgeting process. Each budgeting unit or division is given a target or "baseline" funding level based upon the previous year's funding level. With a few exceptions, no fixed assets, wages and benefits, or one-time packages are included in baseline funding. Any funding request that represents new expenditures and programs, or that is in excess of baseline funding, must be submitted as a separate request or "package." These packages may be either a new or restoration request for resources, depending upon the budgeting unit's funding target. 1. Revenue Projection The budget revenue projections for the new fiscal year begin early in the current fiscal year. The projections are made by the departments responsible for the revenues with help from the Finance staff. Projections are based upon consultations with state and local agencies, trend analysis, anticipated changes in the local and regional economy, and discussions with directly associated staff members. Although revenue projections are prepared early in the budget process, the budget 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. Page 9 of 164 Given revenue projections and baseline funding requirements, budget funding changes are made according to necessity and priority. A total recommended funding level is determined and is weighed against available resources. 3. Proposed Budget Development The Town Manager, no later than July 31 each year (Charter Section 9.02), shall prepare and submit to the Town Secretary, the annual budget covering the next fiscal year. The Town Manager's proposed budget should assume, for each fund, operating revenues and resources that are equal to, or exceed operating expenditures. The Town Manager's budget message summarizes funding requirements, major changes in programs, and alternatives for funding. 4. Town Council Budget Study A budget work session is held with the Town Council to review and discuss the proposed budget. Discussions and study may follow at subsequent work sessions up until budget adoption. 5. Capital Program The Town Manager shall prepare and submit to the Council a five (5) year capital program no later than three months before the final date for submission of the budget. The capital program shall be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition (Charter Section 9.08). 6. Public Hearing/Budget Adoption A public hearing on the proposed budget and two public hearings on the tax rate are held in 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. 7. Compilation of Adopted Budget/Budget Maintenance The adopted budget is compiled and published during the first months of the new fiscal year. The adopted budget in the form of an amended proposed budget is available for public inspection in October. Ledger accounts are prepared for the new fiscal year prior to October 1. Budget maintenance is a year-round activity of divisions/departments and 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 implementation to determine the effectiveness of program activities and levels of appropriate funding for subsequent years. The financial structure of the budget is organized by funds. A fund is generally defined as a fiscal and accounting entity which has its own self -balancing set of accounts for recording cash and other financial resources, as well as any liabilities or residual equities or balances. Normally, funds are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. However, when appropriate, funds are made up of departments. Generally, there are two types of funds: Governmental and Proprietary. Proprietary funds are used to account for "business -type" activities usually associated with water, wastewater, sewer, and electric services. These services are under the Page 10 of 164 scope of other agencies. Therefore, this budget only addresses Governmental Funds. The specific funds which make up the Governmental Fund type are: General Fund, Storm Drainage Fund, Municipal Court Security Fund, Municipal Court Technology 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. 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. 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. 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, Lakeview Soccer Fields and Medians & Common Areas. 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 Page 11 of 164 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 (30t") 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) 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. Ad on. The Council, by majority vote, shall adopt the budget by ordinance not later than the 30t 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. Amendment. The Council by ordinance may make supplemental appropriations for the year. To address a public emergency affecting life, health, property, or the public peace, the Council may also make emergency appropriations. Such appropriations may be made by emergency ordinance. F. Transfers. At any time during or before the fiscal year, the Council may by resolution transfer part or all of the unencumbered appropriation balance from one department, fund, service, strategy or organizational unit to the appropriation for other departments or organizational units or a new appropriation. The Town Manager may transfer funds among programs within a department, fund, service, strategy or organizational unit and shall report such transfers to the Council in writing in a timely manner. G. 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. H. 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. 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. C. Fund Balance Policy. The Town recently implemented this policy is to establish a key element of the financial stability of the Town by setting guidelines for fund balance. Unassigned fund Page 12 of 164 balance is an important measure of economic stability. It is essential that the Town maintain adequate levels of unassigned fund balance to mitigate financial risk that can occur from unforeseen revenue fluctuations, unanticipated expenditures, and similar circumstances. The fund balance also provides cash flow liquidity for the Town's general operations. Page 13 of 164 CO (n J mLu W U= W _ � a 0CL Z 0 J ~0 � Z O N LL D zZ 0 UO 0 � Z otS o Lu LN OI ■ c C r ca m �j v. L lL J > N O lL LT Z `0` Z L0 r (Ul L "1 Q U a E0 a o� m� Q C c t E o U H CO r O Z 5 Co 20 L) O NN U a dU �U) o _ O 06 O N a � m. T 2 a7 U N a1 N N al u C- O J r b O Q ma 4) 2 a � 3 ' r I � c (n Q I 1 `ui/ N O C M O U U N N N a7 _ a N Z Om U(n NJ Ws Co> 7 0 0L 1 t" 1— i 4 a) m O Co C U_ a1 02 a oco No a} 2 F Eon = N L z� p N � In Q J C � - C � m G O _U U U_ coN C N C 0) CDr- _ L E EU U0� 0 — F U N Q H N J f0 1 d Q N O O 1 C U C pO Cm I_mNa'O a� �0) E �L u ON t C O.E -2: ao(u Ua)U U-E CO O 00ONC LLQ� aE_) CL LLJ (EDUm a EOc� E L. o) 0 REVENUES & EXPENDITURES SUMMARY FY 2011-12 ADOPTED REVENUES $10,385,222 GENERAL FUND, $6,753,444 , 65% CAPITAL PROJECTS FUND, $1,368,906, 13% COURT SECURITY FUND, $3,000 , 0% DEBT SERVICE FUND, $1,364,499 , 13% .TROPHY CLUB PARK FUND, $120,000 , 1% STREET MAINTENANCE SALES TAX FUND, COURT TECHNOLOGY HOTEL OCCUPANCY TAX J $140,656 , 2% FUND, $27,350, 0% FUND, $21,050, 0% STORM DRAINAGE EDC 4B, $161,656 , 2% EDC 4A, $294,661 , 3% UTILITY FUND, $130,000 1% GENERAL FUND, $6,753,089 , 65% CAPITAL PROJECTS _ FUND, $1,350,906 , 13% COURT SECURITY_ FUND, $3,000 , 0% COURT TECHNOLOGY FUND, $24,550 , 0% EXPENDITURES $10,354,252 DEBT SERVICE FUND, $1,358,316 , 13% I �i - TROPHY CLUB PARK FUND, $116,443 , 1% STREET MAINTENANCE SALES TAX FUND, $140,656 , 2% HOTEL OCCUPANCY TAX FUND, $20,975 , 0 EDC 4A, $ 4,6 S RM DRAINAGE U�IL FUND, $130,000 EDC 4B, $161,656 , 2% , 1% Page 15 of 164 REVENUE & EXPENDITURE SUMMARY BY FUND 2011-2012 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED General Fund 6,022,311 5,987,176 6,155,099 6,458,264 6,753,444 6,786,332 6,934,418 Debt Service Fund 815,971 931,484 1,392,330 1,356,305 1,364,499 1,394,749 1,400,281 Trophy Club Park Fund 128,517 77,594 126,000 116,355 120,000 135,000 135,000 Street Maintenance Sales Tax Fund - 132,420 126,273 126,273 140,656 151,359 155,899 Storm Drainage Utility Fund - 128,880 248,000 248,000 130,000 130,000 130,000 Economic Development Corporation 4A 232,659 265,694 288,774 288,274 294,661 287,939 293,678 Economic Development Corporation 413 116,651 132,917 128,273 125,273 161,656 164,889 168,187 Hotel Occupancy Tax Fund 17,132 17,713 20,050 20,050 21,050 22,100 23,203 Court Technology Fund - - - - 27,350 6,565 6,696 Court Security Fund - - - - 3,000 3,030 3,091 Capital Projects Fund 44,318 4,983,487 5,061,930 3,583,521 1,368,906 170,980 176,109 TOTAL REVENUE $ 7,377,559 $ 12,657,366 $ 13,546,729 $ 12,322,315 $ 10,385,222 $ 9,252,943 $ 9,426,561 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED General Fund 5,764,012 5,903,225 6,034,961 6,077,567 6,753,089 6,938,866 7,106,604 Debt Service Fund 904,918 911,721 1,392,330 1,356,305 1,358,316 1,350,009 1,326,240 Trophy Club Park Fund 102,633 100,205 126,000 113,043 116,443 107,493 111,728 Street Maintenance Sales Tax Fund - 94,439 126,273 123,994 140,656 132,465 40,678 Storm Drainage Utility Fund - 116,923 248,000 230,448 130,000 94,776 96,729 Economic Development Corporation 4A 178,020 202,018 288,774 288,953 294,661 213,698 208,906 Economic Development Corporation 4B 74,002 91,378 124,595 124,595 161,656 164,889 168,187 Hotel Occupancy Tax Fund 41,828 19,000 20,050 20,050 20,975 21,604 22,252 Court Technology Fund - - - - 24,550 3,774 3,849 Court Security Fund - - - - 3,000 3,000 3,000 Capital Projects Fund 1,529,000 221,340 5,061,930 3,577,916 1,350,906 182,737 316,106 TOTAL EXPENDITURES $ 8,594,413 $ 7,660,249 $ 13,422,913 $ 11,912,870 $ 10.354,252 $ 9,213,310 $ 9,404,281 TOTAL REVENUES OVER/UNDER EXPENDITURES $ (1,216,854) $ 4,997,117 $ 123,816 $ 409,445 $ 30,970 $ 39,633 $ 22,280 Page 16 of 164 CD =) 3 X : < Cz o -0 CD a CD (D �C/)cD Cl) �, Q o x cD �� _.0� (D m 3 =3 , 3 0 Ero �cn� (D = o �' m CD <�� <.�� O `n o m m Q c C < go 0 o a c� rn X cr 0 -n `< CD 'O cD — -s C cn — r, n CD Q to i2 Q O w r« n CD x CDccDD con G7 (nc (n aM (D 3'Q m O 3 :3m w 07 (n �' cD 0) 3i m o -n 3 CD n CD o Z3 Q v �. 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CDCz D w N -' c N (D ' (D 7 OL , O COD � N 0 (D 0 0 --1 000mmmww-ivO p w O o 0 0 0 0, o M0 m CDom (—D M �D°oo'0<m `(D -0 (s ( = 0 o cam, < < m ni -n (z w Q = CD - 3 3 c Q D x cD cD << a- - -nCD a 0 n n 0-D o o Q � 0 0 x -1 O O O O O C* co D co CA w M co Im co y (D co 0 (D V 60 N 0 O -co ,A w co a) CO CJ7 (o rn cp CD 40 0 w cn N CA N 4A W CA T CA w (D •A N �l N -� (A — N co W N W W m� N O N (D W M �I v W W �cnoiv�-4wcfl�000 cn N 0 Cn — O v M N W N W — O Cn — O— M J O rn (oWMOcNj Niimwmmmm O N co O N N O N W W N cO Cn cn cn � -4 0 � cn 0 m w-N-0w-NOwcncn� w — rn cn N N W O o� m 0 w w m � (0 CD Cn cD 4 o o w cn Cn (D cn -Pi (0 � O m O I O cn W M A• W Cn -4 � N w 41 N o w-N� w w Cl) Cl) (o o w cn 0 •A w4�1 W �J O N W O CO N 41 O CSi W -4 Cn CO Co N M — W Cn Cn N Cn W N N C) -0, �I v rn N W v rn w rn o 0 0� w 0oinommomo -N 000cncn00cn0(fl-N O()00rn—Orn0(O•A rn cn N N M CO W A Cn cn ow-r�O"4N.00mmw co0cncomrn0rnlp�-wo 00cn�cnrno(n-N—CC) 0)oOCnrn"O0)W0)0 N w p 4�1 _1 0o w 0 O W cn 0 0 (O •N -P�, v CO — W O CO N M N M N --1 m m CO m N W Cn Cn �1 CO (n N O W N N O O O W m c Z v C o n W C) r C j D D 0 Z r 0 m o m in H < 0 m 0 C D j m m v -n C to Z ;u —v o W m D � Z m 00 m o m C � <vo m G) CDC � NNov m xv c D v om'D 0 --I m C m m NXvv m -n c w v rn O 0po0c- rn K) Z m Z v n m GENERALFUND REVENUE & EXPENDITURE SUMMARY 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 REVENUES ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED Property Taxes 2,991,858 3,214,500 3,435,998 3,437,140 3,865,202 3,981,158 4,100,593 Sales Taxes/ Mixed Beverage 574,779 512,378 517,450 502,643 570,626 581,879 593,357 Franchise Fees 552,745 524,400 565,200 566,855 592,556 621,047 577,219 Building Permits 543,470 565,000 504,000 646,000 550,000 504,000 504,000 Developers Fees 184,134 32,818 50,000 163,000 111,000 50,000 111,000 Trash and Drainage * 449,106 - - - - - - EMS and Municipal Court 285,477 291,509 300,633 304,045 290,200 290,200 290,200 Transfers and Other Revenue 308,693 661,171 593,018 624,404 556,110 544,938 544,938 Parks and Recreation Programs 132,049 185,400 188,800 214,177 217,750 213,110 213,111 REVENUES $ 6,022,311 $ 5,987,176 $ 6,155,099 $ 6,458,264 6,753,444 6,786,332 6,934,418 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 EXPENDITURES ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED Manager's Office 474,656 607,333 546,417 541,149 658,387 674,159 692,440 Human Resources 38.715 44.304 81.752 83.823 87,146 89.892 92.730 Information Services 196,431 200,197 296,337 294,053 315,724 323,698 331,885 Legal 246,298 146,431 154,818 153,705 161,909 166,468 171,160 Police 1,307,421 1,411,945 1,468,489 1,497,349 1,686,885 1,729,917 1,758,117 Emergency Medical Services 609,173 656,246 676,891 673,294 729,285 720,190 722,983 Streets 620,832 429,613 398,446 391,100 441,687 454,500 467,542 Storm Sewer ** 108,880 - - - - - - Construction Inspections ** 61,590 - - - - - - Parks 715,969 777,289 912,577 951,094 1,129,529 1,177,515 1,219,221 Recreation 409,845 517,661 615,088 603,370 547,319 570,924 587,640 Community Events *** - - - - 46,837 48,221 48,946 Planning & Zoning 99,883 160,895 144,694 146,175 156,769 161,452 161,454 Community Development 492,977 546,884 191,206 215,629 259,809 267,600 275,625 Finance 236,211 257,275 390,915 370,078 372,037 390,074 407,825 Municipal Court 61,034 73,782 79,751 78,306 79,447 81,525 83,825 Facilities Management 84,097 73,369 77,580 78,443 80,320 82,729 85,212 EXPENDITURES $ 5,764,012 $ 5,903,225 $ 6,034,961 $ 6,077,567 6,753,089 $ 6,938,866 $ 7,106,604 TOTAL SURPLUS/(SHORTFALL) $ 258,299 $ 83,951 $ 120,138 $ 380,697 $ 356 $ (152,533) $ (172,186) Regular Full -Time Equivalents 57.99 Seasonal Full -Time Equivalents 10.87 TOTAL 68.86 Drainage fees were transferred to a separate fund in fiscal year 2009-10. Begin recording Trash fees as a liability in FY 2010-11 Storm Sewer & Construction related expenditures transferred to separate fund in fiscal year 2009-10. "* Community Events related expenditures were previously budgeted within the Recreation Budget. Page 18 of 164 GENERAL FUND REVENUE SUMMARY DESCRIPTION 2008-09 ACTUAL 2009-10 ACTUAL 2010-11 ADOPTED 2010-11 ESTIMATE 2011-12 ADOPTED 2012-13 PROJECTED 2013-14 PROJECTED TAXES 3,566,637 3,726,878 3,953,448 3,939,783 4,435,828 4,563,037 4,693,950 FRANCHISE FEES 552,745 524,400 565,200 566,855 592,556 621,047 577,219 PERMITS, LICENSES, & FEES 1,265,135 1,046,648 646,300 936,554 769,084 665,509 726,509 PUBLIC SAFETY & COURT 334,818 344,946 358,133 360,623 353,796 353,865 353,866 PARK & POOL 132,049 185,400 188,800 214,177 217,750 213,110 213,111 MISCELLANEOUS INCOME 170,927 158,904 443,218 440,272 384,430 369,765 369,765 TOTAL BUDGET $ 6,022,311 $ 5,987,176 $ 6,155,099 $ 6,458,264 $ 6,753,444 $ 6,786,332 $ 6,934,419 TAXES Property Taxes 2,896,019 3,164,000 3,368,472 3,403,885 3,804,333 3,918,463 4,036,017 Property Taxes/Prior Year 56,524 23,500 26,028 11,360 28,532 29,388 30,270 Property Taxes/P & 1 25,732 27,000 29,498 21,895 32,337 33,307 34,306 Mixed Beverage Tax 13,583 10,000 12,000 11,065 8,000 8,000 8,000 Sales Tax- General 459,823 502,378 517,450 491,578 562,626 573,879 585,357 Sales Tax - Street Maintenance 114,956 - - - - - - TOTAL TAXES $ 3,566,637 $ 3,726,878 3,953,448 3,939,783 $ 4,435,828 $ 4,563,037 $ 4,693,950 FRANCHISE FEES Electric 309,599 291,000 310,000 318,543 331,700 348,285 358,734 Gas 49,878 37,500 45,000 48,811 45,900 48,195 49,159 Telecommunications 70,106 60,000 60,000 46,500 61,200 64,260 65,545 Cable 84,328 90,000 95,000 108,000 96,900 101,745 103,780 Allied Waste 38,834 45,900 55,200 45,000 56,856 58,562 - TOTAL FRANCHISE FEES $ 552,745 $ 524,400 565,200 566,855 $ 592,556 $ 621,047 $ 577,219 PERMITS, LICENSES & FEES P & Z Administrative Fees 1,934 6,000 5,000 2,500 824 849 849 Developer Fees 184,134 32,818 50,000 163,000 111,000 50,000 111,000 Building Permits 543,470 565,000 504,000 646,000 550,000 504,000 504,000 Fire Permits/Sprinkler 5,125 800 800 425 400 800 800 Miscellaneous Permits 51,033 38,000 40,000 48,874 46,450 46,450 46,450 Zoning Fees 380 - 1,500 1,443 1,000 1,000 1,000 Platting Fees 3,298 5,030 5,000 2,650 3,000 5,000 5,000 Trash Revenue 327,701 344,000 - - - _ - Plumbing Permits 26,655 55,000 40,000 65,252 50,000 51,000 51,000 Multifamily Residence License - - - 6,410 61410 6,410 6,410 Storm Drainage 121,405 - - - _ _ - TOTAL PERMITS, LICENSES & FEES $ 1,265,135 $ 1,046,648 646,300 936,554 $ 769,084 $ 665,509 $ 726,509 PUBLIC SAFETY & COURT EMS Runs 139,314 140,000 145,000 140,000 140,000 140,000 140,000 Denton/Tarrant Cty Pledge - EMS 5,610 12,009 11,133 5,545 7,000 7,000 7,000 Misc EMS Revenue - - - _ _ Municipal Court Fines/Fees 140,553 135,000 140,000 156,000 140,000 140,000 140,000 Municipal Court Security Fee - 4,500 4,500 2,500 3,200 3,200 3,200 Police Grants 20,852 27,802 - - - _ _ Insurance Settlements 932 - - - _ _ _ Animal Registration/Donations 5,603 4,300 4,500 3,500 3,425 3,494 3,494 NISD Contribution 21,024 20,835 52,500 52,500 52,500 52,500 52,500 Misc Police Revenue 830 500 500 578 7,671 7,671 7,671 Misc Fire Revenue 100 - - - _ - _ TOTAL PUBLIC SAFETY & COURT $ 334,818 $ 344,946 358,133 360,623 $ 353,796 $ 353,865 $ 353,866 PARK & POOL Interfund Trans In (TC Park) 15,000 15,000 15,000 15,000 - - - Association Concession Fees - - - - 16,000 16,000 16,000 Athletic Programs - - _ _ _ _ - Recreation Programs 3,254 3,300 3,500 - - - - Recreation Rentals 8,235 8,000 6,000 5,400 6,000 6,000 6,000 Day Camp Programs 58,930 67,500 75,500 47,307 69,000 69,000 69,000 Aquatic Programs 29,341 21,600 16,000 17,250 16,000 16,000 16,000 Pool Concessions 8,395 9,000 10,000 21,309 17,000 12,360 12,360 Pool Entry Fees 4,494 33,000 35,000 67,976 55,000 55,000 55,000 Pool Rentals 4,400 6,000 8,000 10,600 11,000 11,000 11,000 Swim Team Programs - 22,000 19,800 29,335 27,750 27,750 27,750 TOTAL PARK & POOL $ 132,049 $ 185,400 188,800 214,177 $ 217,750 $ 213,110 $ 213,111 Page 19 of 164 VC)<DO C� 70 ;a�:5 �rn o o o cD D =. � o n 0 � o�rvC)c0 oD cmD D r r oo �oc m -0 CO Q D 3 70 (D =� -n cn (D o rrn (--I/�— o m cn v cuD c� m< n o v o D Z3 Z mm o�ov Z �0<� `n� o (D U) `Dn�m� c zi (D��n� 3 „ �(D rn C o o - CZ) r+ O < 0-cn O (� X CD 0< Z p C E Cl) v Z CD Z3 D CD m m o cD CD o ` Z C m -69 z a) 4P CA 00 N rn Efl rn CA W ,A Efl a) V 00 a) W w N to a) O w :p ca 10 ti O ifl N 10 00 CD O .p W N 3 00 .p O N N w O to a) CA W rn co a) 0 N -P W — N O 00 O Cn N O —1 W ��4�h,rn4�1 o0)C,a 0--Aw �I W �1 N A W N O O N 07 W O Co , W O — i , , , Cb , O �I O N 4�1 � � W Cn Cn W N 00 N O O 0000-110 00 coo0o oOcncnO 00 O 0000 00-tN-00 , CD CD o OOOo , N 07 W CY) 00 ---A O 00 O N 00 0000CA) 00cn o cfloocn o OOOOCo �O O 0000 �l 0 0 0 0� 00 O, O, 0 0 0 0, , G, N -A Cn 0) co N CC) O W O NJN-N co Cb � Cn Cn Cn 07 N O -P CC) 00 O -P co Ul N O O W O (3) Cn W cn �1 CC) W -11 O — .A — , , O , W cn 0-) �1 0) Cn Cn 4�11 N v W N W Cn cn 0D W O Cn O O cn OD 00 O W O O O O CD O O O N J O CC) O O O O J!�, 0 0, O O Cfl O , , O, 0 0 0, , O Cn Cn W -N W Cn OD 00 Cn Cn 0 0 cn -N 00 O O O O O O OD OC.0 00 O cn O 000 p CD CD i Ocn coO — , , O , OOO „ O , cn cn w � W U, 00 00 cn cn 00 cn=� 00o O o 000 00 OCo 00 ---A CD cn O 000 4s. O O , O cn co O—„ CD O O O „ O m 0 T Z D N 00 � O C °0 D O r co D N 00 p clp D r O � N 0 p m w 0 m� 0 X m O < m mz C X m D C/) r- C -n � C Z D 11A``R_, ` GENERAL FUND MANAGERS OFFICE 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. Goal 1- Facilitate staff efforts to fulfill day-to-day requirements for the Town as well as Council goals • Manage day-to-day Town operations • Implement FY12 Budget • Foster a positive work environment • Goal -setting retreats with Town Council and Management Team Goal 2-.Meet and negotiate with various representatives, local and otherwise on behalf of the Town • Continue to partner with local agencies regarding a Bobcat Boulevard signal light • Continue to partner with the Metroport Chamber of Commerce, Metroport Cities, Northwest Communities, Trophy Club Country Club and other local and regional organizations. Goal 3- Act in a leadership role for the staff and act to spearhead Council initiatives • Rebid and construct Roundabout intersection improvements • Continue developing communication initiatives such as newsletters, Annual Report, website, etc. • Town fiscal integrity • Finalize and begin implementation of Storm Drainage Study Phase 1 Goal 4- Work with Economic Development to attract new businesses to the Town • Host developers/business recruitment luncheon • Finalize and adopt Planned Development standards for 26 acre property • Continue to work with property owners on Trophy Wood business area • Complete logo/website redesign project • Implement TIF District Goal 5- Spearhead new programs and Town initiatives in order to keep the Town progressing and growing on a long-term basis • Initiate a long range planning study • Update Town Codification • Continue to seek and apply for award recognition • Produce weekly update for the Town Council 34 52 32 45 • Number of Open Records Requests Processed 354 400 565 550 • Number of Elections Conducted 1 1 1 1 • Completion of program and services adopted or 100% 100% 100% 100% amended in Budget • Town documents uploaded to records 100% 100% 100% 100% management software within 3 days of approval • Post approved minutes of all Town Boards and 100% 100% 100% 100% Commissions to the Town's website • Achieve and maintain a 90% approval rating 90% 90% 98% 98% from Annual Citizen Survey • FTE 3.50 4.00 4.00 4.75 Page 21 of 164 MANAGER'S OFFICE FY 2011-12 ADOPTED EXPENDITURES PERSONNEL SERVICES 76% CC SUPPLIES 0% - PROFESSIONAL & - - CONTRACTUAL SERVICES OPERATING EXPENSES 15% Page 22 of 164 GENERALFUND MANAGER'S OFFICE 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 393,401 359,521 463,024 430,741 498,059 511,831 525,992 PROFESSIONAL & CONTRACTUAL 20,451 82,863 30,072 30,072 61,660 63,510 65,415 OPERATING EXPENSES 58,401 51,013 50,661 77,676 95,989 96,058 98,190 CONSUMABLE SUPPLIES 2,403 3,311 2,660 2,660 2,680 2,760 2,843 CAPITAL - 110,625 - - - - - TOTAL BUDGET $ 474,656 $ 607,333 $ 546,417 $ 541,149 $ 658,387 $ 674,159 $ 692,440 PERSONNEL SERVICES Salaries & Wages 302,136 270,800 341,486 320,078 381,045 392,476 404,251 Overtime 247 - - - - - - Longevity 778 1,491 1,716 1,138 1,288 1,314 1,340 Retirement 35,890 37,434 49,560 44,462 51,015 52,035 53,076 Medical Insurance 18,410 15,639 26,962 24,470 21,484 21,914 22,352 Dental Insurance 1,070 955 1,405 1,276 - - - Vision Insurance 266 184 261 236 - - - Life Insurance & Other 1,525 1,268 1,861 1,675 1,938 1,977 2,016 Social Security Taxes 16,973 16,671 21,195 19,308 22,373 22,820 23,277 Medicare Taxes 4,276 4,212 5,019 4,628 5,232 5,337 5,443 Unemployment Taxes 203 721 741 724 945 964 983 Worker's Compensation 657 1,315 935 863 976 996 1,015 Auto Allowance 10,350 8,300 10,800 10,800 10,800 11,016 11,236 Pre -Employment Physicals/Testing 48 69 120 120 - - - Employee Relations 572 461 963 963 963 982 1,002 TOTAL PERSONNEL SERVICES $ 393,401 $ 359,521 $ 463,024 $ 430,741 $ 498,059 $ 511,831 $ 525,992 PROFESSIONAL & CONTRACTUAL SERVICES Independent Labor 1,223 1,601 1,560 1,560 1,607 1,655 1,705 Records Management 1,970 785 2,040 2,040 1,500 1,545 1,591 Professional Outside Services 8,497 68,364 15,000 15,000 24,000 24,720 25,462 Mayor/Council Expenses 8,761 12,114 11,472 11,472 34,553 35,590 36,657 TOTAL PROF & CONTRACTUAL SERVICES $ 20,451 $ 82,863 $ 30,072 $ 30,072 $ 61,660 $ 63,510 $ 65,415 OPERATING EXPENSES Telephone 202 160 703 703 724 746 768 Communications/Pagers/Mobiles 2,544 2,465 2,710 2,710 2,791 2,875 2,961 Postage 1,316 1,755 1,300 1,300 1,545 1,591 1,639 Service Charges & Fees - - - 33 - - - NewsletterNear In Review/Communication 11,092 - 12,000 12,000 12,000 12,360 12,731 Publications/Books/Subscriptions 90 133 254 254 300 309 318 Dues & Memberships 13,002 13,287 14,662 14,662 14,238 14,665 15,105 Meetings 1,003 1,460 1,538 1,538 8,593 8,851 9,116 Schools & Training 1,317 2,671 2,605 2,605 3,575 3,682 3,793 Travel & Per Diem 1,831 2,460 4,889 4,889 10,378 10,689 11,010 Elections 23,751 19,157 5,000 5,000 8,930 9,198 9,474 Advertising 2,217 3,820 3,800 3,800 3,914 4,031 4,152 Miscellaneous Expenses 2 - - - - - - Contingency Expense - - - - 25,000 25,000 25,000 Meals on Wheels - 1,200 1,200 1,200 2,000 2,060 2,122 Furniture/Equipment < $5000 34 2,444 - 26,983 2,000 - - TOTAL OPERATING EXPENSES $ 58,401 $ 51,013 $ 50,661 $ 77,676 $ 95,989 $ 96,058 $ 98,190 CONSUMABLE SUPPLIES Office Supplies 1,838 1,985 2,000 2,000 2,000 2,060 2,122 Printing 565 1,326 660 660 680 700 721 TOTAL CONSUMABLE SUPPLIES $ 2,403 $ 3,311 $ 2,660 $ 2,660 $ 2,680 $ 2,760 $ 2,843 CAPITAL EXPENSES Land Acquisition $ - $ 110,625 $ - $ - $ - $ - $ - TOTAL CAPITAL EXPENSES $ - $ 110,625 $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 474,656 $ 607,333 $ 546,417 $ 541,149 $ 658,387 $ 674,159 $ 692,440 Regular Full -Time Equivalents 4.75 Page 23 of 164 J. - GENERALFUND HUMAN RESOURCES 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. Goal 1- Promote competitive pay, benefits and a healthy work environment in order to retain and attract qualified and competent staff • Pay/Benefit surveys • Annual insurance open enrollment • Ensure Town's H.R. business is conducted in compliance with regulations and internal policies • Provide benefit and personnel training • Investigate opportunities for flexible schedules • Enhance Employee Action Committee Goal 2-To protect the Town's assets and resources by minimizing the internal and external exposures and associated risks • Revise and implement departmental SOP's • Safety training • Professional and skill training Goal 3- Advise and support the organization in all aspects of Human Resources • Implement all changes required by the National Health Care Reform • Benefit Administration Goal 4- Revise and implement personnel policies • Perform revision of personnel policies and oversee implementation Goal 5- Ensure recruitment placement, evaluation and separation of employees are in compliance with laws • Job descriptions and recruitment • Performance evaluation monitoring system • Exit interview process • Number of applications processed (not including 175 150 349 175 seasonal) • FMLA requests processed 13 10 4 10 • Workers' compensation claims processed 7 10 9 10 • Benefit issues identified and resolved within 10 100% 100% 100% 100% working days • Percentage of worker's compensation filed within 100% 100% 100% 100% legal requirements • Maintain 90% employee retention 100% 100% 89% 100% (not including seasonal) • FTE 0.50 1.00 1.00 1.00 Page 24 of 164 PERSONNEL SERVICES 93% HUMAN RESOURCES FY 2011-12 ADOPTED EXPENDITURES CONSUMABLE SUPPLIES 1% i OPERATING EXPENSES 6% Page 25 of 164 GENERALFUND HUMAN RESOURCES DESCRIPTION 2008-09 ACTUAL 2009-10 ACTUAL 2010-11 ADOPTED 2010-11 ESTIMATE 2011-12 ADOPTED 2012-13 2013-14 PROJECTED PROJECTED PERSONNEL SERVICES 37,388 41,740 76,876 80,301 81,545 84,123 86,788 OPERATING EXPENSES 1,190 2,461 4,166 2,972 4,870 5,016 5,166 CONSUMABLE SUPPLIES 137 103 710 550 731 753 776 TOTAL BUDGET $ 38,715 $ 44,304 $ 81,752 $ 83,823 $ 87,146 $ 89,892 $ 92,730 PERSONNEL SERVICES Salaries & Wages 25,014 25,798 51,911 51,911 52,949 54,537 56,174 Longevity 68 98 255 255 473 487 502 Retirement 3,165 3,476 7,303 7,303 7,479 7,703 7,934 Medical Insurance 2,554 2,669 5,975 5,975 5,457 5,621 5,789 Dental Insurance 148 155 310 310 - - - Vision Insurance 38 30 60 60 - - - Life Insurance & Other 135 163 370 370 382 393 405 Social Security Taxes 1,489 1,659 3,234 3,234 2,974 3,063 3,155 Medicare Taxes 348 388 756 756 695 716 737 Unemployment Taxes 23 95 189 189 189 195 201 Worker's Compensation 52 78 138 138 136 140 144 Employee Relations 1,270 1,268 1,525 1,600 3,300 3,531 3,778 Tuition Reimbursement - 2,851 1,500 1,500 811 835 860 Employee Assistance Program 1,275 1,131 1,750 3,500 3,500 3,605 3,713 Flexible Benefits Admin Fee 1,809 1,882 1,600 3,200 3,200 3,296 3,395 TOTAL PERSONNEL SERVICES $ 37,388 $ 41,740 $ 76,876 $ 80,301 $ 81,545 $ 84,123 $ 86,788 OPERATING EXPENSES Telephone 5 7 26 35 27 28 28 Communications/Pagers/Mobiles 189 184 467 467 481 495 510 Postage 98 107 103 650 300 309 318 Publications/Books/Subscriptions 360 - 440 400 453 467 481 Dues & Memberships 287 240 811 800 811 835 860 Meetings - 342 260 - 260 268 276 Schools & Training - 88 984 - 1,484 1,529 1,574 Travel & Per Diem 9 334 15 - 65 67 69 Physicals/Testing 242 - 960 620 989 1,018 1,049 Advertising - 1,160 - - - - - Furniture/Equipment < $5000 - - 100 - - - - TOTAL OPERATING EXPENSES CONSUMABLE SUPPLIES Office Supplies Printing TOTAL CONSUMABLE SUPPLIES TOTAL EXPENDITURES $ 1,190 $ 2,461 $ 4,166 $ 2,972 $ 4,870 $ 5,016 $ 5,166 95 74 600 450 618 637 656 42 29 110 100 113 117 120 $ 137 $ 103 $ 710 $ 550 $ 731 $ 753 $ 776 $ 38,715 $ 44,304 $ 81,752 $ 83,823 $ 87,146 $ 89,892 $ 92,730 Regular Full -Time Equivalents 1.0 Page 26 of 164 GENERAL FUND ` INFORMATION SERVICES r, 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. Goal 1- Cost effective solutions to current and future projects • 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 • Incode migration • Virtualize Server migration • Administrator new website • Citizen Relationship Management migration to WebQA Goal 4- Provide timely and efficient support services to all departments • Helpdesk monitoring • Network monitoring • Environmental monitoring Goal 5-.Develop/maintain a technically -skilled staff that is competent in current and emerging technology • Texas Association of Governmental Technology Managers • Microsoft certification • Applications supported 174 185 174 211 • Devices/Servers supported 264 264 304 327 • Work order requests 957 950 947 975 • Scheduled server uptime 99% 99% 99% 99% • Scheduled web services uptime 99% 99% 99% 99% • Work orders resolved within Helpdesk 83% 90% 79% 85% predefined timeframe categories • FTE 1.00 2.00 2.00 2.00 Page 27 of 164 PERSONNEL SERVICES 55% INFORMATION SYSTEMS FY 2011-12 ADOPTED EXPENDITURES PROFESSIONAL & CONTRACTUAL SERVICES 18% CAPITAL EXPENSES 16% OPERATING EXPENSES 5% JMABLE PLIES Page 28 of 164 GENERALFUND INFORMATION SYSTEMS 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 74,932 78,067 159,862 159,862 172,023 176,763 181,636 PROFESSIONAL & CONTRACTUAL SERVICES 42,003 40,866 53,959 51,334 58,148 59,311 60,497 OPERATING EXPENSES 11,358 13,450 16,967 11,938 14,659 14,865 15,076 CONSUMABLE SUPPLIES 16,813 16,489 14,008 19,378 19,354 19,741 20,136 CAPITAL EXPENSES 51,325 51,325 51,541 51,541 51,541 53,019 54,540 TOTAL BUDGET $ 196,431 $ 200,197 $ 296,337 $ 294,053 $ 315,724 $ 323,698 $ 331,885 PERSONNEL SERVICES Salaries & Wages 57,899 59,045 118,944 118,944 129,935 133,833 137,848 Longevity 233 338 825 825 975 995 1,014 Retirement 6,845 7,978 16,768 16,768 18,327 18,694 19,067 Medical Insurance 4,836 4,929 11,950 11,950 12,203 12,447 12,696 Dental Insurance 277 310 620 620 - - - Vision Insurance 72 60 120 120 - - - Life Insurance & Other 342 341 778 778 811 827 844 Social Security Taxes 3,451 3,809 7,426 7,426 7,360 7,507 7,657 Medicare Taxes 807 891 1,737 1,737 1,721 1,755 1,791 Unemployment Taxes 45 189 378 378 378 386 393 Workman's Compensation 125 179 316 316 313 319 326 TOTAL PERSONNEL SERVICES $ 74,932 $ 78,067 $ 159,862 $ 159,862 $ 172,023 $ 176,763 $ 181,636 PROFESSIONAL & CONTRACTUAL SERVICES Software & Support 41,065 38,869 52,495 48,245 56,498 57,628 58,780 Independent Labor 842 1,997 1,464 3,089 1,650 1,683 1,717 Building Maint & Supplies 96 - - - - - - TOTAL PROF & CONTRACTUAL SERVICES $ 42,003 $ 40,866 $ 53,959 $ 51,334 $ 58,148 $ 59,311 $ 60,497 OPERATING EXPENSES Telephone 8,498 8,372 8,760 6,249 7,260 7,405 7,553 Communications/Pagers/Mobiles 1,028 900 1,334 1,466 1,567 1,598 1,630 Postage 28 2 75 176 150 153 156 Publications/Books/Subscripts 7 91 - - - - - Dues & Memberships 94 137 924 100 150 150 150 Meetings 11 11 22 22 22 22 22 Schools & Training 399 774 2,898 1,125 2,350 2,350 2,350 Travel & Per Diem 89 385 1,604 1,650 1,810 1,810 1,810 Advertising - - - - - - Security 1,204 2,779 1,350 1,150 1,350 1,377 1,405 Furniture/Equipment < $5000 - - - - - - - TOTAL OPERATING EXPENSES $ 11,358 $ 13,450 $ 16,967 $ 11,938 $ 14,659 $ 14,865 $ 15,076 CONSUMABLE SUPPLIES Hardware 8,245 9,823 4,088 10,236 10,133 10,336 10,542 Office Supplies 187 373 721 642 721 735 750 Printer Supplies & Maintenance 8,381 6,277 9,199 8,500 8,500 8,670 8,843 Printing - 17 - - - - - TOTAL CONSUMABLE SUPPLIES $ 16,813 $ 16,489 $ 14,008 $ 19,378 $ 19,354 $ 19,741 $ 20,136 CAPITAL EXPENSES Copier Lease Installments 6,618 6,618 6,834 6,834 6,834 6,971 7,110 Capital Replacement 44,707 44,707 44,707 44,707 44,707 46,048 47,430 TOTAL CAPITAL EXPENSES $ 51,325 $ 51,325 $ 51,541 $ 51,541 $ 51,541 $ 53,019 $ 54,540 TOTAL EXPENDITURES $ 196,431 $ 200,197 $ 296,337 $ 294,053 $ 315,724 $ 323,698 $ 331,885 Regular Full -Time Equivalents 2.0 Page 29 of 164 _ - GENERAL FUND LEGAL 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. Goal 1- Provide legal I 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 • Ordinances/Resolutions/documents 250 250 275 275 reviewed/prepared • Agendas reviewed 39 39 41 41 • Requests for general legal 1,175 1,175 1,460 1,460 research/advice/meetings attended • Percentage of trials successfully prosecuted 95% 95% 95% 95% • Requests for legal services processed within 95% 95% 95% 95% provided deadline FTE 1.00 1.00 1.00 1.00 Page 30 of 164 PERSONNEL SERVICES 86% LEGAL FY 2011-12 ADOPTED EXPENDITURES f PROFESSIONAL & CONTRACTUAL SERVICES OPERATING 6% EXPENSES 8% Page 31 of 164 GENERALFUND LEGAL 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 126,107 131,294 132,520 132,520 139,206 143,382 147,684 PROFESSIONAL & CONTRACTUAL SERVICES 111,623 4,564 10,000 10,000 10,000 10,000 10,000 OPERATING EXPENSES 8,556 10,573 12,173 11,144 12,574 12,953 13,340 CONSUMABLE SUPPLIES 11 - 125 41 129 133 137 TOTAL BUDGET $ 246,297 $ 146,431 $ 154,818 $ 153,705 $ 161,909 $ 166,468 $ 171,160 PERSONNEL SERVICES Salaries & Wages 105,674 107,764 108,544 108,544 110,000 113,300 116,699 Retirement 12,440 14,485 15,196 15,196 15,400 15,862 16,338 Medical Insurance - - - - 5,328 5,488 5,652 Social Security Taxes 6,252 6,914 6,730 6,730 6,490 6,685 6,885 Medicare Taxes 1,469 1,617 1,574 1,574 1,518 1,564 1,610 Unemployment Taxes 45 189 189 189 189 195 201 Worker's Compensation 227 325 287 287 281 289 298 TOTAL PERSONNEL SERVICES $ 126,107 $ 131,294 $ 132,520 $ 132,520 $ 139,206 $ 143,382 $ 147,684 PROFESSIONAL & CONTRACTUAL SERVICES Professional Outside Services 4,625 4,564 10,000 10,000 10,000 10,000 10,000 Outside Legal Services 106,998 - - - - - - TOTAL PROF & CONTRACTUAL SERVICES $ 111,623 $ 4,564 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 OPERATING EXPENSES Telephone 40 67 90 90 93 95 98 Communications/Pagers/Mobiles 885 796 670 670 695 716 737 Postage - - - - - - - Publications/Books/Subscripts 6,937 8,137 8,884 8,200 9,121 9,395 9,676 Dues & Memberships 305 425 455 410 455 469 483 Schools & Training 215 175 425 175 425 438 451 Travel & Per Diem 174 972 1,599 1,599 1,734 1,786 1,840 Miscellaneous Expenses - - 50 - 52 53 55 Furniture/Equipment < $5000 - - - - - - - TOTAL OPERATING EXPENSES $ 8,556 $ 10,573 $ 12,173 $ 11,144 $ 12,574 $ 12,953 $ 13,340 CONSUMABLE SUPPLIES Office Supplies 11 - 125 41 129 133 137 TOTAL CONSUMABLE SUPPLIES $ 11 $ - $ 125 $ 41 $ 129 $ 133 $ 137 TOTAL EXPENDITURES $ 246,297 $ 146,431 $ 154,818 $ 153,705 $ 161,909 $ 166,468 $ 171,160 Regular Full -Time Equivalents 1.0 Page 32 of 164 GENERALFUND POLICE 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. Goal 1-.Enhance public safety and reduce disorderly behavior • Preventive patrol of burglary prone areas • Enhance follow-up investigations with technological assets • Improve community service training • Increase CERT capabilities Goal 2-.Enhance Community Policing Strategies • Bicycle Patrol/Rodeos • National Night Out Against Crime • Safety Fair in conjunction with Fire Department • Continue SRO Program Goal 3-.Enhance community service opportunities • Citizens' Police Academy — maintain at two (2) per year • Increase Citizens on Patrol participation Goal 4- Further enhance reputation of department • Continue to pursue recognition program Goal 5- Improve communications with community • Increase use of Connect CTY • Calls for service • Total Incidents Investigated • Number of index crimes (including Misdemeanor Assaults) • Increase volunteer involvement in Citizens on Patrol • Plan and implement special events • Implement departmental training standards to conform to Recognition standards • Decrease burglaries through education and effective patrol tactics • Maintain Citizens Police Academy at 2/year • FTE 19326 14500 19844 21000 587 525 505 525 136 125 152 165 90.5 hours N/A 270 hours 415 hours N/A N/A 4 4 0 N/A 4 6 12 N/A 28 18 1 1 2 2 15.50 15.50 15.50 17.00 Page 33 of 164 PERSONNEL SERVICES 83% CAPITAL EXI 3% POLICE FY 2011-12 ADOPTED EXPENDITURES SUPPLIES UFLKH i INh 5% EXPENSES 4% )SIONAL & ACTUAL VICES i% Page 34 of 164 GENERALFUND POLICE DESCRIPTION 2008-09 ACTUAL 2009-10 ACTUAL 2010-11 ADOPTED 2010-11 ESTIMATE 2011-12 ADOPTED 2012-13 2013-14 PROJECTED PROJECTED PERSONNEL SERVICES $1,128,539 $1,158,032 $1,304,296 $1,303,844 $1,397,924 $1,437,802 $1,480,936 PROFESSIONAL & CONTRACTUAL SERVICES $40,602 $40,389 $40,300 $77,842 $90,553 $91,543 $92,563 OPERATING EXPENSES $42,377 $61,822 $46,361 $42,971 $68,012 $67,664 $69,649 CONSUMABLE SUPPLIES $46,350 $59,057 $69,592 $64,752 $84,864 $87,410 $90,032 CAPITAL EXPENSES $49,396 $92,645 $7,940 $7,940 $45,532 $45,499 $24,937 TOTAL BUDGET $1,307,264 $1,411,945 $1,4683489 $1,497,349 $1,686,885 $1,729,917 $1,7583117 PERSONNEL SERVICES Salaries & Wages 801,084 779,743 860,070 851,070 973,509 1,002,714 1,032,796 Overtime 25,690 46,256 34,452 43,452 36,521 37,617 38,745 Holiday Pay 16,658 14,826 16,440 14,714 19,252 19,830 20,424 Longevity 5,468 6,918 8,295 8,145 8,578 8,835 9,100 Certification 6,875 8,650 11,100 11,100 9,300 9,579 9,866 Retirement 100.663 115,418 130,417 130,417 135,602 139,670 143,860 Medical Insurance 79.761 83,344 134,204 134,204 108,143 111,387 114,729 Dental Insurance 5,842 6,051 6,861 6,861 - - - Vision Insurance 1,214 1,039 1,237 1,237 - - - Life Insurance & Other 4,948 4,735 5,769 5,769 5,956 6,135 6,319 Social Security Taxes 47,712 51,837 53,948 53,948 58,219 59,966 61,765 Medicare Taxes 11,159 12,123 12,617 12,617 13,616 14,024 14,445 Unemployment Taxes 728 2,778 3,308 3,308 4,253 4,381 4,512 Workman's Compensation 18,954 22,474 23,778 23,778 21,175 21,810 22,465 Clothing Allowance 1,667 1,800 1,800 1,800 1,800 1,854 1,910 Pre -Employment Physicals/Testing 116 40 - 1,424 2,000 - - TOTAL PERSONNEL SERVICES $ 1,128,539 $ 1,158,032 $ 1,304,296 $ 1,303,844 $ 1,397,924 $ 1,437,802 $ 1,480,936 PROFESSIONAL & CONTRACTUAL SERVICES TCIC Access 1,735 - - - _ _ Dispatch - Denton County - - - 31,766 45,553 45,553 45,553 Independent Labor 4,200 2,050 7,200 1,971 12,000 12,000 12,000 Vehicle Maintenance 18,212 21,031 17,130 25,830 21,000 21,630 22,279 Equipment Maintenance 2,621 1,626 1,750 1,750 2,000 2,060 2,122 Building Maintenance 6,431 8,961 7,500 9,805 10,000 10,300 10,609 Cleaning Services 6,155 6,720 6,720 6,720 - - - Professional Outside Services 1,248 - - - - _ _ TOTAL PROF & CONTRACTUAL SERVICES $ 40,602 $ 40,389 $ 40,300 $ 77,842 $ 90,553 $ 91,543 $ 92,563 OPERATING EXPENSES Telephone 170 214 300 550 200 206 212 Communications/Pagers/Mobiles 7,837 8,834 8,005 8,005 8,812 9,076 9,349 Electricity 18,156 16,462 18,500 18,000 22,000 22,660 23,340 Water 875 1,247 1,000 1,250 1,500 1,545 1,591 Postage 1,383 376 1,000 1,000 1,000 1,030 1,061 Publications/Books/Subscripts - 755 - 73 1,000 1,030 1,061 Dues & Memberships 1,900 1,292 1,790 2,040 2,025 2,086 2,148 Meetings 327 - - 22 275 - - Schools & Training 2,972 5,698 4,500 3,323 5,900 6,077 6,259 Emergency Management 1,000 1,000 1,000 1,000 1,000 1,030 1,061 Travel & Per Diem 2,388 4,207 3,600 2,445 4,850 4,996 5,145 Advertising - - 100 - - - _ Programs & Special Projects 3,414 397 2,716 1,416 3,000 3,090 3,183 Child Safety Programs - 18,011 - - - - - Animal Control 421 1,196 1,000 1,115 11,450 11,794 12,147 Code Enforcement - - 350 460 - - - Investigative Materials & Supp 886 1,326 1,000 987 1,500 1,545 1,591 Miscellaneous Expenses 325 514 500 625 1,000 500 500 Furniture/Equipment < $5000 323 293 1,000 660 2.500 1,000 1,000 TOTAL OPERATING EXPENSES $ 42,377 $ 61,822 $ 46,361 $ 42,971 $ 68,012 $ 67,664 $ 69,649 CONSUMABLE SUPPLIES Fuel & Lube 28,767 35,654 47,592 46,092 57,664 59,394 61,175 Uniforms 5,212 4,708 5,000 6,850 4,800 4,944 5,092 Protective Clothing 6,622 110 5,000 3,150 5,000 5,150 5,305 Qualifications 528 1,725 2,250 500 2,850 2,936 3,024 Small Equipment 1,212 13,391 4,500 3,360 9,500 9,785 10,079 Office Supplies 2,079 1,330 3,000 2,900 2,800 2,884 2,971 Maintenance Supplies 1,238 1,460 1,500 1,500 1,500 1,545 1,591 Printing 572 679 750 400 750 773 796 Camera Supplies & Processing 120 - - - - _ _ TOTAL CONSUMABLE SUPPLIES $ 46,350 $ 59,057 $ 69,592 $ 64,752 $ 84,864 $ 87,410 $ 90,032 CAPITAL EXPENSES Grant Match - 41,868 - - - - Lease Payment 22,680 33,150 7,940 7,940 21,940 21,244 - Radar - - - - 1,500 1,500 1,500 Capital Replacement - - 22,092 22,755 23,437 Video Equipment 18,275 17,628 - - _ Police Records Management System 8,441 - _ - - TOTAL CAPITAL EXPENSES $ 49,396 $ 92,645 $ 7,940 $ 7,940 $ 45,532 $ 45,499 $ 24,937 TOTAL EXPENDITURES $ 1,307,264 $ 1,411,945 $ 1,468,489 $ 1,497,349 $ 1,686,885 $ 1,729,917 $ 1,758,117 Regular Full -Time Equivalents 16.5 Seasonal Full -Time Equivalents 2.9 Page 35 of 164 GENERAL FUND: EMERGENCY MEDICAL SERVICES 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. 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 • EMS alarms responded to 350 375 350 350 • Medical transports completed 270 300 270 300 • Continuing education training hours 675 675 675 675 (total employees) • Third party collection rate 65% 65% 65% 65% • Response time to EMS alarms in less than six 90% 90% 90% 90% minutes • FTE 6.31 6.31 6.31 6.31 Page 36 of 164 PERSONNEL SERVICES 77% EMERGENCY MEDICAL SERVICES FY 2011-12 ADOPTED EXPENDITURES \J /--A 1 1 1 /A L EXPENSES 13% PROFESSIONAL & CONTRACTUAL SERVICES 4% OPERATING EXPENSES 2% CONSUMABLE SUPPLIES 4% Page 37 of 164 GENERALFUND EMERGENCY MEDICAL SERVICES 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 508,783 555,336 568,270 568,026 558,335 577,027 596,396 PROFESSIONAL & CONTRACTUAL SERVICES 20,223 23,694 28,000 23,770 31,380 31,838 12,016 OPERATING EXPENSES 6,061 7,019 10,335 7,995 13,879 14,269 14,671 CONSUMABLE SUPPLIES 22,221 22,200 26,510 29,724 29,477 30,669 31,940 CAPITAL EXPENSES 49,036 47,997 43,776 43,779 96,214 66,388 67,959 TOTAL BUDGET $ 606,324 $ 656,246 $ 676,891 $ 673,294 $ 729,285 $ 720,191 $ 722,983 PERSONNEL SERVICES Salaries & Wages 340,563 365,663 356,779 356,779 374,247 389,217 404,786 Overtime 34,957 33,267 38,718 38,718 38,718 39,492 40,282 DPS Holiday Pay 10,194 10,020 10,619 10,619 11,104 11,326 11,553 Longevity 2,118 2,573 2,777 2,777 3,338 3,405 3,473 Certification 1,911 5,194 3,639 3,639 3,727 3,802 3,878 Retirement 42,584 53,486 57,754 57,754 60,359 61,566 62,798 Medical Insurance 37,813 36,612 51,949 51,949 23,066 23,527 23,998 Dental Insurance 2,372 2,623 2,716 2,716 - - - Vision Insurance 509 418 483 483 - - - Life Insurance & Other 2,033 2,020 2,387 2,387 2,468 2,517 2,568 Social Security Taxes 20,955 24,632 23,986 23,986 25,300 25,806 26,322 Medicare Taxes 4,901 5,761 5,610 5,610 5,917 6,035 6,156 Unemployment Taxes 335 1,559 1,284 1,284 1,264 1,289 1,315 Workman's Compensation 7,385 11,212 8,826 8,825 8,327 8,494 8,663 Auto Allowance - - - - - - - Pre -Employment Physicals/Testing 153 295 743 500 500 550 605 TOTAL PERSONNEL SERVICES $ 508,783 $ 555,336 $ 568,270 $ 568,026 $ 558,335 $ 577,027 $ 596,396 PROFESSIONAL & CONTRACTUAL SERVICES Vehicle Maintenance 256 1,520 3,790 3,000 3,790 3,904 4,021 Equipment Maintenance 1,571 1,676 3,500 3,500 6,290 6,605 6,935 Collection Fees 18,257 20,283 20,300 16,600 20,300 20,300 - Hazmat Disposal 139 215 410 670 1,000 1,030 1,061 TOTAL PROF & CONTRACTUAL SERVICES $ 20,223 23,694 28,000 $ 23,770 $ 31,380 $ 31,838 $ 12,016 OPERATING EXPENSES Telephone 44 46 75 130 77 80 82 Communications/Pagers/Mobiles 2,196 2,044 3,674 3,500 6,184 6,370 6,561 Postage 65 37 65 65 67 69 71 Inspection Fees - 804 - - 870 870 870 Publications/Books/Subscripts 40 150 200 200 206 212 219 Dues & Memberships 383 280 574 200 591 609 627 Meetings 88 44 132 100 136 140 144 Schools & Training 1,041 1,176 1,350 600 1,391 1,432 1,475 Travel & Per Diem 46 152 1,196 200 1,232 1,269 1,307 Flags & Repair 2,135 1,936 1,869 2,500 1,925 1,983 2,042 Miscellaneous Expenses 23 351 1,200 500 1,200 1,236 1,273 Furniture/Equipment < $5000 - - - - - - - TOTAL OPERATING EXPENSES $ 6,061 $ 7,019 $ 10,335 $ 7,995 13,879 14,269 14,671 CONSUMABLE SUPPLIES Fuel & Lube 3,439 4,436 5,762 6,200 5,762 5,935 6,113 Uniforms 2,504 3,068 3,883 3,800 3,800 3,914 4,031 Small Equipment 557 1,259 2,000 2,000 2,060 2,122 2,185 Disposable Supplies 5,355 4,705 5,000 7,000 7,000 7,210 7,426 Medical Control 6,774 6,804 7,000 6,924 7,000 7,210 7,426 Pharmacy 2,954 1,436 2,000 2,950 2.800 3,192 3,639 Oxygen 555 459 515 500 900 927 955 Office Supplies 78 33 150 150 155 159 164 Maintenance Supplies 5 - 200 200 - - - TOTAL CONSUMABLE SUPPLIES $ 22,221 $ 22,200 $ 26,510 $ 29,724 29,477 30,669 31,940 CAPITAL EXPENSES Capital Replacement - - - 46,463 47,857 49,293 Vehicles 15,963 4,344 6,282 6,285 2,202 2,140 1,967 Radios - - - - - - - LeasePayment- Ambulance* - 11,770 8,107 8,107 47,550 16,391 16,700 Lease Payment - Ambulance 33,073 31,883 29,387 29,387 - - - TOTAL CAPITAL EXPENSES $ 49,036 $ 47,997 $ 43,776 43,779 96,214 66,388 67,959 TOTAL EXPENDITURES $ 606,324 $ 656,246 $ 676,891 $ 673,294 $ 729,285 $ 720,190 $ 722,983 Regular Full -Time Equivalents 6.60 Lease payments combined for FY12. Page 38 of 164 GENERALFUND STREETS To provide a safe, clean, and well -maintained roadway system to the residents of Trophy Club. 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 • Street sweeping (curb miles) • Concrete placed/poured (cubic yards) • Striping (linear feet) • Respond to calls in under 4 business hours • Ratio of lane miles of street maintained per employee • FTE 60 65 72 75 425 550 304 550 43,573 43,573 4,306 32,679 N/A 90% N/A 24.17.1 100% 100% 27.88:1 27.88.1 4.04 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 39 of 164 PERSONNEL SERVICES 61% i STREETS FY 2011-12 ADOPTED EXPENDITURES CAPITAL EXPENSES 7% OPERATING EXPENSES 28% CONSUMABLE SUPPLIES 2% Page 40 of 164 GENERALFUND STREETS 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 270,264 258,019 267,331 267,331 267,895 275,932 284,21C PROFESSIONAL & CONTRACTUAL SERVICES 3,876 1,016 1,525 1,525 8,071 8,313 8,071 OPERATING EXPENSES 328,747 108,541 112,064 102,592 126,232 130,020 133,921 CONSUMABLE SUPPLIES 10,356 6,697 8,806 10,932 9,103 9,376 9,657 CAPITAL EXPENSES 7,589 55,339 8,720 8,720 30,386 30,859 31,683 TOTAL BUDGET $ 620,832 $ 429,613 $ 398,446 $ 391,100 $ 441,687 $ 454,500 $ 467,542 PERSONNEL SERVICES Salaries & Wages 192,413 169,872 179,491 179,491 184,119 189,643 195,332 Overtime 1,488 553 3,000 3,000 3,000 3,090 3,183 Longevity 281 536 696 696 1,752 1,805 1,859 Retirement 22,869 23,432 25,646 25,646 26,442 27,235 28,052 Medical Insurance 25,126 22,481 28,673 28,673 26,050 26,832 27,636 Dental Insurance 1,477 1,491 1,537 1,537 - - - Vision Insurance 334 249 282 282 - - - Life Insurance & Other 1,382 1,002 1,194 1,194 1,251 1,289 1,327 Social Security Taxes 10,767 10,238 10,637 10,637 10,095 10,398 10,710 Medicare Taxes 2,518 2,395 2,488 2,488 2,361 2,432 2,505 Unemployment Taxes 210 841 764 764 764 787 811 Workman's Compensation 11,399 24,929 12,423 12,423 11,546 11,892 12,249 Auto Allowance - _ _ _ _ Pre -Employment Physicals/Testing - - 500 500 515 530 546 TOTAL PERSONNEL SERVICES $ 270,264 $ 258,019 $ 267,331 $ 267,331 $ 267,895 $ 275,932 $ 284,210 PROFESSIONAL & CONTRACTUAL SERVICES Engineering 324 - - - _ _ _ Vehicle Maintenance 1,326 578 525 525 541 557 541 Equipment Maintenance 2,226 438 1,000 1,000 7,530 7,756 7,530 TOTAL PROF & CONTRACTUAL SERVICES $ 3,876 $ 1,016 $ 1,525 $ 1,525 $ 8,071 $ 8,313 $ 8,071 OPERATING EXPENSES Telephone 27 18 50 52 60 62 65 Communications/Pagers/Mobiles 2,552 2,464 2,535 2,335 2,611 2,689 2,770 Electricity 97,720 104,962 107,988 100,000 122,027 125,688 129,458 Postage 20 124 50 10 50 52 53 Dues & Memberships 246 428 151 441 454 468 Meetings - - - 44 - - - Schools & Training 398 398 458 - 472 486 500 Travel & Per Diem 494 576 555 572 589 606 Advertising _ _ _ _ _ _ Street Maintenance 217,018 Signs and Markings 10,272 - - - _ _ _ TOTAL OPERATING EXPENSES $ 328,747 $ 108,541 $ 112,064 $ 102,592 $ 126,232 $ 130,020 $ 133,921 CONSUMABLE SUPPLIES Fuel 8,138 4,741 4,266 7,000 5,063 5,215 5,371 Uniforms 2,016 1,537 2,840 2,500 2,340 2,410 2,483 Small Tools - 321 1,500 1,200 1,500 1,545 1,591 Safety Equipment - _ _ _ - _ Office Supplies 202 98 200 232 200 206 212 TOTAL CONSUMABLE SUPPLIES $ 10,356 $ 6,697 $ 8,806 $ 10,932 $ 9,103 $ 9,376 $ 9,657 CAPITAL EXPENSES Capital Replacement - 54,489 - - 22,308 22,977 23,667 Lease Payment 7,589 851 8,720 8,720 8,078 7,882 8,016 TOTAL CAPITAL EXPENSES $ 7,589 $ 55,339 $ 8,720 $ 8,720 $ 30,386 $ 30,859 $ 31,683 TOTAL EXPENDITURES $ 620,832 $ 429,613 $ 398,446 $ 391,100 $ 441,687 $ 454,500 $ 467,542 Regular Full -Time Equivalents 4.04 Page 41 of 164 - GENERALFUND PARKS 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. Goal 1- Proactively maintain and reinforce sound environmental practices within the community • Public irrigation • Public environmental awareness • Recycling • Landscaping Goal 2-.Maintain current and future park and public amenities for increased resident enjoyment • Sports field maintenance • Trail creation and maintenance • Facility maintenance • Staff resource training • Medians and common areas Goal 3- Implement the physical improvements to Trophy Club Park as identified in the master plan • Update park entrance • Trail development • Beautification area • Disc Golf Goal 4-.Evaluate maintenance procedures for new amenities • Concrete trail maintenance and pond maintenance • Freedom Dog Park Maintenance • Evaluate new open space and park/land maintenance areas • Create a passive maintenance area ordinance Goal 5-.Bring new park amenities online • Fishing Pond • Concrete trail system • Independence East • Freedom Dog Park • Medians and common areas maintained 85 85 90 102 • Sports fields maintained 17 17 17 22 • Average weekly irrigation 50 50 50 75 repairs/adjustments/replacements • Construction of additional t-ball fields 3 3 0 3 • Planting of trees for Tree City requirements 50 50 79 139 • Conversion of non -irrigated medians to 5 5 5 3 xeriscape landscaping • FTE 7.50 7.50 7.50 7.50 Page 42 of 164 PARKS GENERAL 69% C TOTAL PARKS FY 2011-12 ADOPTED EXPENDITURES 13/o o L /0 2 % PARKS GENERAL FY 2011-12 ADOPTED PERSONNEL EXPENDITURES SERVICES 84% CAPITAL EXPENSES 5% CONSUMABLE SUPPLIES 5% EXPENSES 3% PENDENCE 10% HARMONY 4% PROFESSIONAL & CONTRACTUAL SERVICES 3% Page 43 of 164 GENERALFUND PARKS: PARKS GENERAL 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 407,358 426,942 447,671 450,348 657,557 678,176 698,383 PROFESSIONAL & CONTRACTUAL SERVICE! 18,949 16,402 97,941 32,534 24,053 24,774 25,517 OPERATING EXPENSES 21,990 21,124 29,948 40,551 22,664 37,056 38,218 CONSUMABLE SUPPLIES 22,800 31,960 32,202 49,011 39,869 41,065 56,463 CAPITAL EXPENSES 41,637 33,960 33,154 38,959 40,877 41,599 35,150 TOTAL BUDGET $ 512,734 $ 530,387 $ 640,916 $ 611,403 $ 785,019 $ 822,670 $ 853,730 PERSONNEL SERVICES Salaries & Wages 279,445 285,124 287,600 287,600 439,294 452,473 466,047 Overtime 15,653 13,083 12,500 15,000 12,500 12,875 13,261 Longevity 1,710 2,368 3,002 3,002 3,345 3,445 3,549 Certification - - 1,500 1,500 1,500 2,500 2,500 Retirement 35,125 40,735 42,938 42,938 63,929 65,847 67,822 Medical Insurance 41,242 44,373 60,887 60,887 90,185 92,891 95,677 Dental Insurance 2,795 3,131 3,131 3,131 - - - Vision Insurance 625 537 566 566 - - - Life Insurance & Other 1,953 1,968 2,033 2,033 3,137 3,231 3,328 Social Security Taxes 16,563 18,188 17,889 17,889 22,720 23,402 24,104 Medicare Taxes 3,874 4,254 4,184 4,184 5,314 5,473 5,638 Unemployment Taxes 338 1,417 1,418 1,418 2,174 2,239 2,306 Workman's Compensation 6,023 9,650 7,608 7,608 11,044 11,375 11,717 Auto Allowance 2,012 2,100 2,100 2,100 2,100 2,100 2,100 Pre -Employment Physicals/Testing - 14 315 492 315 324 334 TOTAL PERSONNEL SERVICES $ 407,358 $ 426,942 $ 447,671 $ 450,348 $ 657,557 $ 678,176 $ 698,383 PROFESSIONAL & CONTRACTUAL SERVICES Independent Labor - - 78,641 12,000 - - - Vehicle Maintenance 6,003 7,942 6,750 5,032 8,953 9,221 9,498 Equipment Maintenance 10,449 6,978 10,000 10,200 12,300 12,669 13,049 Building Maintenance 2,268 56 2,300 5,059 2,300 2,369 2,440 Professional Outside Services 105 1,426 250 243 500 515 530 Portable Toilets 124 - - - - - - TOTAL PROF & CONTRACTUAL SERVICES $ 18,949 $ 16,402 $ 97,941 $ 32,534 $ 24,053 $ 24,774 $ 25,517 OPERATING EXPENSES Telephone 27 59 62 151 424 437 450 Communications/Pagers/Mobiles 3,523 4,134 5,705 5,804 6,941 7,149 7,364 Electricity 1,649 1,908 3,087 2,588 3,180 3,275 3,373 Postage 43 20 50 42 50 52 53 Publications/Books/Subscripts 225 427 500 107 500 515 530 Dues & Memberships 300 112 915 492 1,144 1,178 1,214 Meetings 498 595 800 900 1,000 1,000 1,000 Schools & Training 1,387 1,511 2,975 2,975 2,975 3,064 3,156 Safety Program 310 275 300 158 350 361 371 Travel & Per Diem 1,103 1,230 1,904 1,904 1,617 1,666 1,715 Advertising - - 850 2,072 1,225 1,262 1,300 Storage Rental - - - 710 2,208 2,274 2,342 Miscellaneous Expenses 139 73 100 10 100 103 106 Community Events - - - - - - - Tree City 10,028 10,188 12,000 12,736 - 14,000 14,500 Property Maintenance 2,758 592 700 502 700 721 743 Furniture/Equipment < $5000 - - - 9,400 250 - - TOTAL OPERATING EXPENSES $ 21,990 $ 21,124 $ 29,948 $ 40,551 $ 22,664 $ 37,056 $ 38,218 CONSUMABLE SUPPLIES Fuel 11,103 13,047 15,867 20,000 19,039 19,610 34,364 Uniforms 4,849 5,521 7,285 6,400 7,230 7,447 7,670 Small Equipment 477 - - - - - - Small Tools 5,048 9,562 7,750 21,000 12,250 12,618 12,996 Safety Equipment 1,037 1,495 1,000 1,311 1,000 1,030 1,061 Hardware - 2,118 - - - - - Office Supplies 284 219 300 300 350 361 371 Printing 2 - - - - - - TOTAL CONSUMABLE SUPPLIES $ 22,800 $ 31,960 $ 32,202 $ 49,011 $ 39,869 $ 41,065 $ 56,463 CAPITAL EXPENSES Capital Replacement 24,754 24,512 24,078 24,459 35,806 36,670 30,560 Grant Match - - - - - - - Lease Payment 16,883 9,448 9,076 14,500 5,071 4,929 4,589 TOTAL CAPITAL EXPENSES $ 41,637 $ 33,960 $ 33,154 $ 38,959 $ 40,877 $ 41,599 $ 35,150 TOTAL EXPENDITURES $ 512,734 $ 530,387 $ 640,916 $ 611,403 $ 785,019 $ 822,670 $ 853,730 *Regular Full -Time Equivalents 1.5 * Total Personnel Expenses reflect 11.5 FTEs. Remaining FTEs were allocated among Park Programs. Page 44 of 164 OPERATING EXPENSES 100% INDEPENDENCE PARK FY 2011-12 ADOPTED EXPENDITURES Page 45 of 164 GENERALFUND PARKS: INDEPENDENCE PARK 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PROFESSIONAL & CONTRACTUAL SERVICES 176 - - - - - - OPERATING EXPENSES 53,954 55,112 71,010 66,121 108,200 111,446 114,789 TOTAL BUDGET $ 54,130 $ 56,112 $ 71,010 $ 66,121 $ 108,200 $ 111,446 $ 114,789 PROFESSIONAL & CONTRACTUAL SERVICES Portable Toilets 176 - - - - - - TOTAL PROF & CONTRACTUAL SERVICES $ 176 $ - $ - $ - $ - $ - $ - OPERATING EXPENSES Electricity 14,827 12,532 19,010 15,000 30,000 30,900 31,827 Water 13,784 11,389 27,000 28,000 31,000 31,930 32,888 Rent Equipment 57 - - - - - - Property Maintenance 25,286 31,191 25,000 32,117 47,200 48,616 50,074 TOTAL OPERATING EXPENSES $ 53,954 $ 55,112 $ 71,010 $ 75,117 $ 108,200 $ 111,446 $ 114,789 TOTAL EXPENDITURES $ 54,130 $ 55,112 $ 71,010 $ 75,117 $ 108,200 $ 111,446 $ 114,789 *Regular Full -Time Equivalents 3.5 *Personnel Expenses associated with FTEs are located in Parks General Budget. Page 46 of 164 HARMONY PARK FY 2011-12 ADOPTED EXPENDITURES OPERATING EXPENSES 100% r' Page 47 of 164 GENERALFUND PARKS: HARMONY PARK 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PROFESSIONAL & CONTRACTUAL SERVICES 516 - - 35,799 - - - OPERATING EXPENSES 40,802 45,012 45,000 42,038 48,500 49,955 51,454 CAPITAL EXPENSES - - - - - - - TOTAL BUDGET $ 41,318 $ 45,012 $ 45,000 $ 77,837 $ 48,500 $ 49,955 $ 51,454 PROFESSIONAL & CONTRACTUAL SERVICES Engineering - - - 35,799 - - - Portable Toilets 516 - - - TOTAL PROF & CONTRACTUAL SERVICES $ 516 $ - $ - $ 35,799 $ - $ - $ - OPERATING EXPENSES Electricity 8,508 6,902 10,000 7,600 10,000 10,300 10,609 Water 10,861 13,472 17,500 15,572 17,500 18,025 18,566 Rent Equipment 88 - - - - - - Property Maintenance 21,345 24,638 17,500 17,459 21,000 21,630 22,279 TOTAL OPERATING EXPENSES $ 40,802 $ 45,012 $ 45,000 $ 40,631 $ 48,500 $ 49,955 $ 51,454 CAPITAL EXPENSES Capital Replacement - - - - _ _ - $474K CO Payment TOTAL CAPITAL EXPENSES $ - $ - $ - $ - $ _ $ _ $ - TOTAL EXPENDITURES $ 41,318 $ 45,012 $ 45,000 $ 76,430 $ 48,500 $ 49,955 $ 51,454 'Regular Full -Time Equivalents 1.5 'Personnel Expenses associated with FTEs are located in Parks General Budget. Page 48 of 164 OPERATING EXPENSES 100% FREEDOM PARK FY 2011-12 ADOPTED EXPENDITURES Page 49 of 164 GENERALFUND PARKS: FREEDOM PARK 2008-09 2009-10 2010-11 DESCRIPTION ACTUAL ACTUAL ADOPTED 2010-11 ESTIMATE 2011-12 ADOPTED 2012-13 2013-14 PROJECTED PROJECTED OPERATING EXPENSES - - 10,000 4,000 18,920 19,488 20,072 TOTAL BUDGET $ - $ - $ 10,000 $ 4,000 $ 18,920 $ 19,488 $ 20,072 OPERATING EXPENSES Electricity - - - - 1,500 1,545 1,591 Water - - 10,000 9,992 10,000 10,300 10,609 Portable Toilets - - - - 1,920 1,978 2,037 Property Maintenance - - - - 5,500 5,665 5,835 TOTAL OPERATING EXPENSES $ - $ - $ 10,000 $ 9,992 $ 18,920 $ 19,488 $ 20,072 TOTAL EXPENDITURES $ - $ - $ 10,000 $ 9,992 $ 18,920 $ 19,488 $ 20,072 *Regular Full -Time Equivalents 0.5 *Personnel Expenses associated with FTEs are located in Parks General Budget. Page 50 of 164 LAKEVIEW SOCCER FIELDS FY 2011-12 ADOPTED EXPENDITURES OPERATING EXPENSES 91% i A -PROFESSIONAL& CONTRACTUAL SERVICES 9% Page 51 of 164 GENERALFUND PARKS: LAKEVIEW SOCCER FIELDS 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PROFESSIONAL & CONTRACTUAL SERVICES 1,346 1,353 1,440 1,646 1,440 1,483 1,528 OPERATING EXPENSES 14,527 12,490 15,500 11,463 15,500 15,965 16,444 TOTAL BUDGET $ 15,873 $ 13,843 $ 16,940 $ 13,109 $ 16,940 $ 17,448 $ 17,972 PROFESSIONAL & CONTRACTUAL SERVICES Portable Toilets 1,346 1,353 1,440 1,646 1,440 1,483 1,528 TOTAL PROF & CONTRACTUAL SERVICES $ 1,346 $ 1,353 $ 1,440 $ 1,646 $ 1,440 $ 1,483 $ 1,528 OPERATING EXPENSES Water 10,788 8,877 11,000 12,001 11,000 11,330 11,670 Property Maintenance 3,739 3,612 4,500 1,505 4,500 4,635 4,774 TOTAL OPERATING EXPENSES $ 14,527 $ 12,490 $ 15,500 $ 13,506 $ 15,500 $ 15,965 $ 16,444 TOTAL EXPENDITURES $ 15,873 $ 13,843 $ 16,940 $ 15,152 $ 16,940 $ 17,448 $ 17,972 *Regular Full -Time Equivalents 0.25 *Personnel Expenses associated with FTEs are located in Parks General Budget. Page 52 of 164 MEDIANS & COMMON AREAS FY 2011-12 ADOPTED EXPENDITURES 100% PaLye 53 of 164 GENERALFUND PARKS: MEDIANS & COMMON AREAS 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PROFESSIONAL & CONTRACTUAL SERVICES 252 - - - - _ OPERATING EXPENSES 91,662 132,935 144,993 163,000 151,950 156,509 161,204 TOTAL BUDGET $ 91,914 $ 132,935 $ 144,993 $ 163,000 $ 151,950 $ 156,509 $ 161,204 PROFESSIONAL & CONTRACTUAL SERVICES Portable Toilets 252 - - - _ _ TOTAL PROF & CONTRACTUAL SERVICES $ 252 $ - $ - $ - $ $ _ $ _ OPERATING EXPENSES Electricity 586 604 10,550 1,000 11,000 11,330 11,670 Water 32,047 21,845 45,593 27,000 45,000 46,350 47,741 Median Banners - 5,664 - - - - Property Maintenance 59,029 104,822 88,850 135,000 95,950 98,829 101,793 TOTAL OPERATING EXPENSES $ 91,662 $ 132,935 $ 144,993 $ 163,000 $ 151,950 $ 156,509 $ 161,204 TOTAL EXPENDITURES $ 91,914 $ 132,935 $ 144,993 $ 163,000 $ 151,950 $ 156,509 $ 161,204 *Regular Full -Time Equivalents 4.25 *Personnel Expenses associated with FTEs are located in Parks General Budget. Page 54 of 164 -V,tar GENERALFUND RECREATION 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. Goal 1- Promote physical activity and a healthy lifestyle • Triton Swim Team • Swim lessons • Sports association support • Eagle Scout opportunities Goal 2- Offer unique recreation programs, events and amenities to residents of all ages • Family Camp -out • Summer Adventure Camp • Freedom Dog Park • BNHS programs Goal 3- Encourage community involvement through increased awareness and opportunities • Business vendors • Community volunteers • Community awareness • Community events Goal 4- Evaluation of revenue -producing programs • Baseball tournaments • Birthday parties • Membership fees • Pool rentals • Sports agreement Goal 5- Bring new programming on-line • Dog Obedience & training classes • Bird watching • Tennis program • Recreation programs offered 6 6 6 6 • Community Events offered 7 7 7 7 • Swim Team enrollment 180 180 190 195 • Day Camp enrollment 84 82 78 85 • Attendees at Fourth of July 1700 1,700 2,000 2,200 • Community organization partnerships 30 30 30 32 • Program and event volunteers 170 150 150 150 FTE 2.10 2.10 2.10 2.10 Page 55 of 164 POOL 44 % RECREATIOP GENERAL 32% PERSONNEL SERVICES 87% TOTAL RECREATION FY 2011-12 ADOPTED EXPENDITURES EVENTS 8% RECREATION GENERAL FY 2011-12 ADOPTED EXPENDITURES CONSUMABLE SUPPLIES 1% DAY CAMP PROGRAMS 11% A TEAM 5% PROFESSIONAL & CONTRACTUAL SERVICES 6% TI NG �nrci14SES 6% Page 56 of 164 GENERALFUND RECREATION: RECREATION GENERAL 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 112,672 108,149 166,437 166,679 168,301 173,350 178,551 PROFESSIONAL & CONTRACTUAL SERVICES 6,398 14,271 10,580 11,613 10,628 5,698 5,772 OPERATING EXPENSES 5,707 3,639 8,590 7,350 11,172 8,932 9,200 CONSUMABLE SUPPLIES 716 1,178 1,708 1,258 2,385 2,457 2,530 TOTAL BUDGET $ 125,493 $ 127,237 $ 187,315 $ 186,900 $ 192,485 $ 190,437 $ 196,052 PERSONNEL SERVICES Salaries & Wages 83,495 76,956 115,811 115,811 122,626 126,305 130,094 Longevity 248 413 338 338 383 394 406 Retirement 9,944 10,763 16,555 16,555 17,221 17,738 18,270 Medical Insurance 8,525 8,418 18,319 18,319 13,381 13,782 14,196 Dental Insurance 507 516 961 961 - - - Vision Insurance 123 95 170 170 - - - Life Insurance & Other 308 256 785 785 831 856 882 Social Security Taxes 4,635 4,789 6,539 6,539 6,797 7,001 7,211 Medicare Taxes 1,084 1,120 1,529 1,529 1,590 1,638 1,687 Unemployment Taxes 67 284 397 525 397 409 421 Worker's Compensation 1,724 2,440 2,933 2,933 2,975 3,064 3,156 Auto Allowance 2,012 2,100 2,100 2,100 2,100 2,163 2,228 Pre -Employment Physicals/Testing - - - 115 - - - TOTAL PERSONNEL SERVICES $ 112,672 $ 108,149 $ 166,437 $ 166,679 $ 168,301 $ 173,350 $ 178,551 PROFESSIONAL & CONTRACTUAL SERVICES Software & Support - 8,950 8,500 8,500 8,500 3,500 3,500 Independent Labor - 950 720 950 720 742 764 Equipment Maintenance 239 1,032 - - - - - Collection Fees 6,159 3,338 1,360 2,163 1,408 1,457 1,508 TOTAL PROF & CONTRACTUAL SERVICES $ 6,398 $ 14,271 $ 10,580 $ 11,613 $ 10,628 $ 5,698 $ 5,772 OPERATING EXPENSES Telephone 86 - 50 30 100 103 106 Communications/Pagers/Mobiles 827 843 920 920 948 976 1,005 Postage 92 93 150 150 150 155 159 Publications/Books/Subscriptions 79 467 450 421 450 464 477 Dues & Memberships 200 65 269 270 269 277 285 Meetings 198 306 300 300 300 309 318 Schools & Training 1,163 579 1,100 1,100 1,100 1,133 1,167 Travel & Per Diem 1,539 243 2,536 1,136 2,140 2,204 2,270 Advertising 1,114 544 2,340 2,505 2,740 2,822 2,907 Miscellaneous Expenses 100 53 100 108 100 103 106 Community Events - - - - 2,500 - - Furniture/Equipment < $5000 309 446 375 410 375 386 398 TOTAL OPERATING EXPENSES $ 5,707 $ 3,639 $ 8,590 $ 7,350 $ 11,172 $ 8,932 $ 9,200 CONSUMABLE SUPPLIES Uniforms - 171 248 248 425 438 451 Safety Equipment - 44 60 60 60 62 64 Office Supplies 693 613 650 650 650 670 690 Printing 23 350 750 300 1,250 1,288 1,326 TOTAL CONSUMABLE SUPPLIES $ 716 $ 1,178 $ 1,708 $ 1,258 $ 2,385 $ 2,457 $ 2,530 TOTAL EXPENDITURES $ 125,493 $ 127,237 $ 187,315 $ 186,900 $ 192,485 $ 190,437 $ 196,052 Regular Full -Time Equivalents 2.10 Page 57 of 164 POOL FY 2011-12 ADOPTED EXPENDITURES PERSONNEL CAPITAL EXPENSES SERVICES 6% 46% CONSUMABLE _� ... SUPPLIES 18% ---------- -_- - - _ ----- - - -- _ - PROFESSIONAL & CONTRACTUAL SERVICES 0% OPERATING EXPENSES 30% Page 58 of 164 GENERALFUND RECREATION: POOLS 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 106,330 135,136 107,334 110,739 119,751 123,254 126,861 PROFESSIONAL & CONTRACTUAL SERVICES - 680 225 225 232 239 246 OPERATING EXPENSES 35,754 67,967 68,780 52,785 76,930 79,238 81,615 CONSUMABLE SUPPLIES 27,433 35,939 37,600 36,384 47,157 48,511 49,907 CAPITAL EXPENSES 10,000 17,400 75,000 75,000 15,000 25,000 25,000 TOTAL BUDGET $ 179,517 $ 257,122 $ 288,939 $ 275,133 $ 259,070 $ 276,242 $ 283,629 PERSONNEL SERVICES Salaries & Wages 89,410 110,764 92,049 97,027 103,331 106,431 109,624 Overtime - 1,932 3,000 1,457 3,000 3,000 3,000 Longevity - 96 - - - - - Retirement 3,066 3,558 - - - - - Medicallnsurance 3,242 2,669 - - - - - Dentallnsurance 166 155 - - - - - Vision Insurance 43 30 - - - - - Life Insurance & Other 169 152 - - - - - Social Security Taxes 5,501 7,051 5,893 5,893 6,593 6,791 6,995 Medicare Taxes 1,287 1,649 1,378 1,378 1,542 1,588 1,636 Unemployment Taxes 350 1,955 756 756 756 779 802 Worker's Compensation 2,141 2,988 2,358 2,358 2,572 2,649 2,729 Auto Allowance - - - - - - - Pre -Employment Physicals/Testing 955 2,137 1,900 1,870 1,957 2,016 2,076 TOTAL PERSONNEL SERVICES $ 106,330 $ 135,136 $ 107,334 $ 110,739 $ 119,751 $ 123,254 $ 126,861 PROFESSIONAL & CONTRACTUAL SERVICES Independent Labor - 680 - - - - - Health Inspections - - 225 225 232 239 246 TOTAL PROF & CONTRACTUAL SERVICES $ - $ 680 $ 225 $ 225 $ 232 $ 239 $ 246 OPERATING EXPENSES Telephone 937 1,053 1,026 1,294 1,057 1,088 1,121 Communications/Pagers/Mobiles 1,048 1,157 2,062 2,062 1,730 1,782 1,835 Electricity 17,949 20,419 31,100 15,500 32,000 32,960 33,949 Water 7,922 21,710 15,833 17,614 21,000 21,630 22,279 Dues & Memberships 95 280 555 555 555 572 589 Meetings 264 393 400 243 412 424 437 Schools & Training 160 140 860 285 1,360 1,401 1,443 Travel & Per Diem 396 395 744 175 766 789 813 Advertising - 650 236 750 773 796 Special Events 1,142 675 1,700 1,371 1,700 1,751 1,804 Refund Prior Year Reserve - 300 - - - - - Miscellaneous Expenses 82 - 100 - 100 103 106 Property Maintenance 4,939 19,405 11,950 11,950 13,500 13,905 14,322 Furniture/Equipment < $5000 820 2,039 1,800 1,500 2,000 2,060 2,122 TOTAL OPERATING EXPENSES $ 35,754 $ 67,967 $ 68,780 $ 52,785 $ 76,930 $ 79,238 $ 81,615 CONSUMABLE SUPPLIES Fuel - 69 - - - - - Uniforms 1,677 1,769 2,260 1,652 2,260 2,328 2,398 Small Equipment 1,730 4,144 3,000 2,222 6,200 6,386 6,578 Chemicals 13,610 17,707 13,700 16,200 21,000 21,630 22,279 Safety Equipment 947 1,700 1,000 288 1,000 1,030 1,061 Hardware 45 801 4,000 7,630 2,000 2,000 2,000 Office Supplies 584 542 500 690 1,000 1,030 1,061 Program Supplies - 22 290 12 299 308 317 Maintenance Supplies 1,001 1,938 1,600 1,600 1,648 1,697 1,748 Concessions 7,839 6,899 10,500 5,340 10,500 10,815 11,139 Printing - 349 750 750 1,250 1,288 1,326 TOTAL CONSUMABLE SUPPLIES $ 27,433 $ 35,939 $ 37,600 $ 36,384 $ 47,157 $ 48,511 $ 49,907 CAPITAL EXPENSES Capital Replacement 10,000 - 15,000 15,000 15,000 25,000 25,000 Repairs & Maintenance - 17,400 60,000 60,000 - - - TOTAL CAPITAL EXPENSES $ 10,000 $ 17,400 $ 75,000 $ 75,000 $ 15,000 $ 25,000 $ 25,000 TOTAL EXPENDITURES $ 179,517 $ 257,122 $ 288,939 $ 275,133 $ 269,070 $ 276,242 $ 283,629 Seasonal Full -Time Equivalents 5.19 Page 59 of 164 PERSONNEL SERVICES 67% SWIM TEAM PROGRAMS FY 2011-12 ADOPTED EXPENDITURES OPERATING �- EXPENSES ` 16% CONSUMABLE SUPPLIES 17% Page 60 of 164 GENERALFUND RECREATION: SWIM TEAM 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 10,642 15,571 15,488 17,191 20,776 21,581 22,418 OPERATING EXPENSES 3,740 4,123 4,369 4,589 4,779 4,922 5,070 CONSUMABLE SUPPLIES 1,795 2,267 2,715 2,210 5,375 5,536 5,702 TOTAL BUDGET $ 16,177 $ 21,961 $ 22,572 $ 23,990 $ 30,930 $ 32,040 $ 33,191 PERSONNEL SERVICES Salaries & Wages 9,461 13,508 13,393 14,873 18,200 18,928 19,685 Overtime - 185 - 223 - - - SocialSecurityTaxes 587 849 830 830 1,128 1,162 1,197 Medicare Taxes 137 199 194 194 264 272 280 Unemployment Taxes 47 288 567 567 567 584 602 Worker's Compensation 271 377 332 332 440 453 467 Pre -Employment Physicals/Testing 139 166 172 172 177 182 188 TOTAL PERSONNEL SERVICES $ 10,642 $ 15,571 $ 15,488 $ 17,191 $ 20,776 $ 21,581 $ 22,418 OPERATING EXPENSES Dues & Memberships 3,250 3,173 2,900 3,150 3,260 3,358 3,459 Meetings - - 145 72 145 149 154 Schools & Training - 245 - - - - - Travel & Per Diem 490 705 1,074 1,367 1,074 1,106 1,139 Advertising - - 250 - 300 309 318 TOTAL OPERATING EXPENSES $ 3,740 $ 4,123 $ 4,369 $ 4,589 $ 4,779 $ 4,922 $ 5,070 CONSUMABLE SUPPLIES Uniforms 1,459 1,672 2,215 1,953 2,625 2,704 2,785 Program Supplies 336 595 500 257 2,750 2,833 2,917 TOTAL CONSUMABLE SUPPLIES $ 1,795 $ 2,267 $ 2,715 $ 2,210 $ 5,375 $ 5,536 $ 5,702 TOTAL EXPENDITURES $ 16,177 $ 21,961 $ 22,572 $ 23,990 $ 30,930 $ 32,040 $ 33,191 Seasonal Full -Time Equivalents 0.66 Page 61 of 164 PERSONNEL SERVICES 74 % DAY CAMP PROGRAMS FY 2011-12 ADOPTED EXPENDITURES CONSUMABLE SUPPLIES 8% OPERATING EXPENSES 18% Page 62 of 164 GENERALFUND RECREATION: DAY CAMP PROGRAMS 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 41,367 42,658 48,074 47,928 47,847 49,698 51,621 PROFESSIONAL & CONTRACTUAL SERVICES - 231 - - - - - OPERATING EXPENSES 14,182 15,303 16,044 14,632 11,706 12,066 12,438 CONSUMABLE SUPPLIES 4,099 4,949 5,128 3,858 5,282 5,440 5,571 TOTAL BUDGET $ 59,648 $ 63,141 $ 69,246 $ 66,418 $ 64,834 $ 67,204 $ 69,630 PERSONNEL SERVICES Salaries & Wages 36,771 36,317 41,774 39,967 41,580 43,243 44,973 Overtime 308 793 800 2,366 800 824 849 Social Security Taxes 2,299 2,301 2,640 2,640 2,628 2,707 2,788 Medicare Taxes 538 538 617 617 615 633 652 Unemployment Taxes 185 779 756 756 756 779 802 Workman's Compensation 847 1,175 1,057 1,057 1,025 1,056 1,087 Pre -Employment Physicals/Testing 419 755 430 525 443 456 470 TOTAL PERSONNEL SERVICES $ 41,367 $ 42,658 $ 48,074 $ 47,928 $ 47,847 $ 49,698 $ 51,621 PROFESSIONAL & CONTRACTUAL SERVICES Independent Labor - 231 - - - - - TOTAL PROF & CONTRACTUAL SERVICES $ - $ 231 $ - $ - $ - $ - $ - OPERATING EXPENSES Communications/Pagers/Mobiles 348 371 465 381 479 493 508 Rent 4,277 4,781 4,688 4,688 - - - Insurance - 441 - 463 486 511 Meetings 173 113 150 227 155 159 164 Schools & Training 133 125 300 - 309 318 328 Rent Equipment 4,251 3,831 5,400 5,400 5,562 5,729 5,901 Advertising 1,500 1,455 600 400 618 637 656 Field Trips 3,262 4,561 3,800 3,536 3,914 4,031 4,152 Miscellaneous Expenses 125 100 - 103 106 109 Furniture/Equipment < $5000 113 66 100 - 103 106 109 TOTAL OPERATING EXPENSES $ 14,182 $ 15,303 $ 16,044 $ 14,632 $ 11,706 $ 12,066 $ 12,438 CONSUMABLE SUPPLIES Fuel - - - - - - - Uniforms 974 1,523 1,353 865 1,394 1,435 1,478 Office Supplies 293 137 200 124 206 212 219 Program Supplies 2,289 2,464 2,500 2,851 2,575 2,652 2,732 Maintenance Supplies 131 50 18 52 53 55 Printing 412 825 1,025 - 1,056 1,087 1,087 TOTAL CONSUMABLE SUPPLIES $ 4,099 $ 4,949 $ 5,128 $ 3,858 $ 5,282 $ 5,440 $ 5,571 TOTAL EXPENDITURES $ 59,648 $ 63,141 $ 69,246 $ 66,418 $ 64,834 $ 67,204 $ 69,630 Seasonal Full -Time Equivalents 2.12 Page 63 of 164 COMMUNITY EVENT PROGRAMS FY 2011-12 ADOPTED EXPENDITURES PET FAIR 10% ARBOR DAY 13% PITCH HIT RUN J 1% CHRISTMAS LIGHTING 6% 4TH OF JULY 45% - " z MISCELLANEOUS EXPENSE 1% DUES & MEMBERSHIPS 1% SCHOOLS & TRAINING 0% TRAVEL & PER DIEM 1% Page 64 of 164 GENERALFUND RECREATION: COMMUNITY EVENT PROGRAMS 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED OPERATING EXPENSES Dues & Memberships 260 375 375 100 386 398 410 Schools & Training - 340 200 240 200 206 212 Travel & Per Diem - 821 413 277 425 438 451 Miscellaneous Expense - - - - 700 700 - Fall Festival Activities - 5,375 8,000 8,167 8,120 8,364 8,615 Christmas Lighting Activities - 1,984 2,470 2,634 2,578 2,655 2,735 Pitch Hit Run Activities - 301 555 50 585 603 621 Easter Activities 1,051 1,790 1,792 2,080 2,142 2,207 2,273 Arbor Day Activities - 5,550 5,463 6,358 6,055 6,236 6,423 Spring Pet Fair Activities - 4,078 4,000 4,045 4,595 4,733 4,875 4th of July Activities - 22,063 20,500 23,603 21,050 21,682 22,332 TOTAL OPERATING EXPENSES $ 1,311 $ 42,678 $ 43,768 $ 47,554 $ 46,837 $ 48,221 $ 48,946 TOTAL EXPENDITURES $ 1,311 $ 42,678 $ 43,768 $ 47,554 $ 46,837 $ 48,221 $ 48,946 Page 65 of 164 GENERALFUND COMMUNITY DEVELOPMENT 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. Goal 1- Structurally sound residential and commercial construction • Inspections by Fully Licensed Inspector/Certified Building Official • Customer service • Plan review (residential and commercial) Goal 2-.Quality residential and commercial developments in Trophy • Liaison - for developers/builders through the development process • Customer Service - through the permitting process • Code Enforcement - for the residential and commercial developments Goal 3- Streamlined permitting for efficient and timely service to community • 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 • Number of inspections annually 3,651 3,500 3,581 3,800 • Number of permits issued per year 1,292 1,300 1,474 1,500 • P & Z meetings 11 8 11 11 • ZBA meetings 0 3 0 1 • Plats processed 7 5 10 5 • Ordinance amendments to reflect Council policies 4 6 5 5 • High Grass/Weeds N/A N/A N/A 55 • Sign Violations N/A N/A N/A 200 • Turn around time for plan review (in work days) 10 10 25 15 • Turn around time to perform inspections after 1 1 1 1 called in by contractor (in work days) • FTE 2.50 3.00 3.00 4.50 Page 66 of 164 PLANNING & ZONING FY 2011-12 ADOPTED EXPENDITURES CAPITAL EXPENSES 50% l CONSUMABLE SUPPLIES OPERATING 0% EXPENSES 2% - _ PERSONNEL SERVICES 32% CONTRACTUAL SERVICES 16% Page 67 of 164 GENERALFUND PLANNING & ZONING DESCRIPTION 2008-09 ACTUAL 2009-10 ACTUAL 2010-11 ADOPTED 2010-11 ESTIMATE 2011-12 ADOPTED 2012-13 PROJECTED 2013-14 PROJECTED PERSONNEL SERVICES 73,711 79,896 90,346 90,346 98,704 101,665 101,665 PROFESSIONAL & CONTRACTUAL SERVICES 22,221 76,677 46,500 51,000 50,250 51,743 51,744 OPERATING EXPENSES 3,506 3,905 7,448 4,129 7,415 7,636 7,637 CONSUMABLE SUPPLIES 445 418 400 700 400 409 409 TOTAL BUDGET $ 99,883 $ 160,895 $ 144,694 $ 146,175 $ 156,769 $ 161,452 $ 161,454 PERSONNEL SERVICES Salaries & Wages 57,169 61,130 68,821 68,821 76,140 78,424 78,424 Longevity - 160 220 220 280 288 288 Retirement 6,730 8,213 9,666 9,666 10,699 11,020 11,020 Medical Insurance 4,836 4,519 5,196 5,196 5,328 5,488 5,488 Dental Insurance 277 310 310 310 - - - Vision Insurance 71 60 60 60 - - - Life Insurance & Other 325 344 420 420 434 447 447 Social Security Taxes 3,365 3,886 4,281 4,281 4,408 4,540 4,540 Medicare Taxes 787 909 1,001 1,001 1,031 1,062 1,062 Unemployment Taxes 45 189 189 189 189 195 195 Workman's Compensation 106 176 182 182 195 201 201 TOTAL PERSONNEL SERVICES $ 73,711 $ 79,896 $ 90,346 $ 90,346 $ 98,704 $ 101,665 $ 101,665 PROFESSIONAL & CONTRACTUAL SERVICES Engineering Services 18,121 67,543 40,000 47,000 43,750 45,063 45,063 Planning Services 3,900 9,134 6,000 4,000 6,000 6,180 6,180 Appraisal - - 500 - 500 500 500 Building Maint & Supplies 200 - - - - - 1 TOTAL PROF & CONTRACT SERVICES $ 22,221 $ 76,677 $ 46,500 $ 51,000 $ 50,250 $ 51,743 $ 51,744 OPERATING EXPENSES Telephone 177 140 154 154 159 163 163 Communications/Pagers/Mobile - - 665 665 685 705 705 Postage 182 382 263 425 300 309 309 Prompt Payment Act Interest - 507 - - - - 1 Publications/Books/Subscripts 118 72 335 55 335 345 345 Dues & Memberships 321 235 390 250 245 252 252 Meetings 93 54 176 160 176 181 181 Schools & Training 85 75 820 - 820 845 845 Travel & Per Diem 473 167 745 100 745 767 767 Advertising 1,190 1,774 1,300 600 1,300 1,339 1,339 Platt Filing Fees 665 241 500 700 500 515 515 Computer Mapping 169 164 2,100 1,000 2,100 2,163 2,163 ZBA Hearings - - - - - - - Miscellaneous Expenses 33 95 - 20 50 50 50 TOTAL OPERATING EXPENSES $ 3,506 $ 3,905 $ 7,448 $ 4,129 $ 7,415 $ 7,636 $ 7,637 CONSUMABLE SUPPLIES Office Supplies 408 338 300 300 300 309 309 Printing 37 79 100 400 100 100 100 TOTAL CONSUMABLE SUPPLIES $ 445 $ 418 $ 400 $ 700 $ 400 $ 409 $ 409 TOTAL EXPENDITURES $ 99,883 $ 160,895 $ 144,694 $ 146,175 $ 156,769 $ 161,452 $ 161,454 Regular Full -Time Equivalents 1.0 Page 68 of 164 COMMUNITY DEVELOPMENT FY 2011-12 ADOPTED EXPENDITURES PERSONNEL SERVICES 79% CAPITAL EXPENSES 1% CONSUMABLE SUPPLIES OPERATING PROFESSIONAL & 2% EXPENSES CONTRACTUAL 3% SERVICES 15% Page 69 of 164 GENERALFUND COMMUNITY DEVELOPMENT 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 116,951 112,591 148,248 146,431 206,255 212,443 218,816 PROFESSIONAL & CONTRACTUAL SERVICES 365,658 424,238 34,800 42,200 39,175 40,350 41,561 OPERATING EXPENSES 2,612 2,639 4,853 3,198 6,430 6,620 6,815 CONSUMABLE SUPPLIES 2,171 1,831 3,305 3,800 6,325 6,515 6,710 CAPITAL EXPENSES 5,585 5,585 - 20,000 1,624 1,673 1,723 TOTAL BUDGET $ 492,977 $ 546,884 $ 191,206 $ 215,629 $ 259,809 $ 267,600 $ 275,625 PERSONNEL SERVICES Salaries & Wages 87,907 84,719 109,647 106,722 148,831 153,296 157,895 Overtime 587 - - - _ _ _ Longevity 765 548 1,065 1,015 1,830 1,885 1,941 Retirement 10,556 11,456 15,500 14,981 19,273 19,851 20,447 Medical Insurance 7,643 7,188 11,172 13,234 24,303 25,032 25,783 Dental Insurance 437 548 620 663 - - - Vision Insurance 113 105 120 126 - - - Life Insurance & Other 534 502 742 731 1,052 1,084 1,116 Social Security Taxes 5,318 5,453 6,864 6,569 7,834 8,069 8,311 Medicare Taxes 1,244 1,275 1,605 1,536 1,832 1,887 1,944 Unemployment Taxes 69 284 378 378 747 769 792 Workman's Compensation 1,778 514 535 476 553 570 587 Pre -Employment Physicals/Testing - - - _ _ _ _ TOTAL PERSONNEL SERVICES $ 116,951 $ 112,591 $ 148,248 $ 146,431 $ 206,255 $ 212,443 $ 218,816 PROFESSIONAL & CONTRACTUAL SERVICES Engineering _ _ _ _ _ _ _ Inspection Services 7,956 28,174 20,000 29,000 20,000 20,600 21,218 Plan Review Services 4,313 1,405 10,000 10,000 10,000 10,300 10,609 Vehicle Maintenance 173 462 300 200 1,175 1,210 1,247 Building Maintenance - _ _ _ _ _ _ Cleaning Services - _ Trash Removal/Recycling 330,572 388,597 - - - _ _ Health Inspections 5,200 5,600 4,500 3,000 7,500 7,725 7,957 Abatements - - - - 500 515 530 Consultants - - _ _ _ Professional Outside Services 17,444 - - - _ _ _ TOTAL PROF & CONTRACTUAL SERVICES $ 365,658 $ 424,238 $ 34,800 $ 42,200 $ 39,175 $ 40,350 $ 41,561 OPERATING EXPENSES Telephone 36 67 75 225 300 309 318 Communications/Pagers/Mobiles 1,630 1,724 1,598 1,598 1,800 1,854 1,910 Postage 76 27 125 150 375 386 398 Publications/Books/Subscripts - 600 50 660 680 700 Dues & Memberships 225 155 450 450 550 567 583 Meetings - 100 75 90 93 95 Schools & Training 285 579 1,205 600 1,405 1,447 1,491 Travel & Per Diem 21 500 - 750 773 796 Advertising - - - - 100 100 100 Miscellaneous Expenses - 87 200 50 400 412 424 Furniture/Equipment < $5000 339 - - - _ _ _ TOTAL OPERATING EXPENSES $ 2,612 $ 2,639 $ 4,853 $ 3,198 $ 6,430 $ 6,620 $ 6,815 CONSUMABLE SUPPLIES Fuel 961 1,299 1,580 1,600 4,000 4,120 4,244 Uniforms 310 210 400 400 800 824 849 Office Supplies 743 136 1,000 800 800 824 849 Printing 157 186 325 1,000 725 747 769 TOTAL CONSUMABLE SUPPLIES $ 2,171 $ 1,831 $ 3,305 $ 3,800 $ 6,325 $ 6,515 $ 6,710 CAPITAL EXPENSES Capital Replacement - - - - 1,624 1,673 1,723 Lease Payment 5,585 5,585 - - - _ _ Capital Expense - - - 20,000 - - - TOTAL CAPITAL EXPENSES $ 5,585 $ 5,585 $ - $ 20,000 $ 1,624 $ 1,673 $ 1,723 TOTAL EXPENDITURES $ 492,977 $ 546,884 $ 191,206 $ 215,629 $ 259,809 $ 267,600 $ 275,625 Regular Full -Time Equivalents 3.5 Page 70 of 164 a1 J._ GENERAL FUND FINANCE To provide the highest quality financial management, support, fiduciary oversight, and public accountability to the citizens and community of Trophy Club and its designated officials. The Finance Department's goals include providing timely and accurate financial information to Town departments and the community; complying with State and Federal regulations regarding financial management, accounting, and control; meeting industry standards of financial management and reporting; being a resource to Town leaders on financial matters, economic issues, and operational performance; being a role model to the organization for business management, ethical values, and organizational efficiency and effectiveness. • Completed the annual financial audit incorporating the Public Improvement District. • Received an unqualified audit opinion from our independent audit firm for the fiscal year ended September 30, 2009. • Prepared the 2009-2010 Adopted Budget document for submission to the Government Finance Officers Association of the United States and Canada's Distinguished Budget Award Program. • Filled vacant Director of Finance position with qualified, experienced candidate. • Created monthly financial reports incorporating explanations of variances in a managerial report format. • Created and implemented GTOT accepted investment policy. • Develop and implement GASB 54 fund balance policy. • Developed a vehicle and equipment replacement schedule and incorporated the first year in the 2009-2010 Proposed Budget. • Developed an Request for Proposal (RFP) for professional auditing services, significantly lowered cost of service with our new contract. • Developed an Request for Proposal (RFP) for integrated municipal software: town selected Incode as it's municipal software provider going forward. • Proposed a balanced budget for 2009-2010 with a reduction in expenditures. • Developed proposal for implementing pooled cash and investments to streamline operations. • Implement Incode municipal software for all town functions. • Implemented a capital accrual to fund capital purchases for equipment. • Integrate billing options into Trophy Club's website by creating a means to make payments online (i.e. Municipal Court, Permitting, etc). • Redesign the annual budget process to make the process more transparent and efficient. • Analyze the system requirements for in-house preparation of a Comprehensive Annual Financial Report. • Prepare an official statement and bond rating presentation for a bond sale. • Continue development of a perpetual five—year, long-range Capital & Replacement Schedule, to address critical infrastructure and operational needs. • Continue development/update of accounting policies and procedures to ensure compliance with Governmental Accounting Standards Board (GASB)/GAAP requirements. • Continue to improve and document internal control procedures. • Receive unqualified annual audit opinion. • Revise the town's funds structure and chart of accounts. Page 71 of 164 GENERALFUND FINANCE (continued) • Journal entries/checks processed • Payroll transactions processed • Purchase card transactions processed • General obligation bond rating • Overtime costs • Vendor invoices processed within 30 days 3,500 3,500 9,300 5,500 3,000 3,800 4,100 4,250 2,500 3,370 2,930 3,150 A2 Al Al Al $2,500 $2,500 $2,500 $0 99% 99% 99% 99% FTE N/A 3.00 3.00 3.00 Page 72 of 164 PERSONNEL SERVICES 73% con SLiF'F'LItS 1% FINANCE FY 2011-12 ADOPTED EXPENDITURES OPERATING EXPENSES 3% SIGNAL & CONTRACTUAL SERVICES 23% Page 73 of 164 GENERALFUND FINANCE 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 154,870 160,906 283,973 266,885 271,271 281,434 291,983 PROFESSIONAL & CONTRACTUAL SERVICES 67,864 83,772 86,300 87,149 84,384 91,767 98,462 OPERATING EXPENSES 10,354 9,630 17,592 13,344 13,240 13,637 14,046 CONSUMABLE SUPPLIES 3,123 2,966 3,050 2,700 3,142 3,236 3,333 TOTAL BUDGET $ 236,211 $ 257,275 $ 390,915 $ 370,078 $ 372,037 $ 390,074 $ 407,825 PERSONNEL SERVICES Salaries & Wages 117,595 115,874 208,188 198,273 202,489 210,589 219,012 Overtime 2,619 6,295 - - - - - Longevity 1,054 870 180 150 - - - Retirement 13,916 16,578 29,171 25,368 28,348 29,198 30,074 Medical Insurance 9,799 10,009 27,826 26,858 24,468 25,202 25,958 Dental Insurance 618 694 1,343 1,221 - - - Vision Insurance 132 109 238 213 - - - Life Insurance & Other 646 615 1,266 1,107 1,264 1,302 1,341 Social Security Taxes 6,535 7,219 11,868 10,307 11,037 11,368 11,709 Medicare Taxes 1,529 1,688 2,776 2,410 2,581 2,658 2,738 Unemployment Taxes 92 395 567 496 567 584 602 Worker's Compensation 289 456 550 482 517 533 548 Pre -Employment Physicals/Testing 46 104 - - - - - TOTAL PERSONNEL SERVICES $ 154,870 $ 160,906 $ 283,973 $ 266,885 $ 271,271 $ 281,434 $ 291,983 PROFESSIONAL & CONTRACTUAL SERVICES Auditing 36,008 38,989 45,000 37,819 36,500 37,595 38,723 Appraisal 28,787 32,368 36,100 38,000 42,684 46,952 51,648 Tax Admin Fees 2,869 3,647 5,200 4,500 5,200 5,720 6,292 Independent Labor - - - - - Building Maint & Supplies 200 - - - - - Professional Outside Services - 8,768 - 6,830 - 1,500 1,800 TOTAL PROF & CONTRACTUAL SERVICES $ 67,864 $ 83,772 $ 86,300 $ 87,149 $ 84,384 $ 91,767 $ 98,462 OPERATING EXPENSES Telephone 55 106 170 400 350 361 371 Communications/Pagers/Mobiles 502 381 665 800 685 705 727 Postage 515 306 900 1,200 927 955 983 Service Charges & Fees 33 144 300 300 309 318 328 Publications/Books/Subscriptions 253 36 500 280 500 515 530 Dues & Memberships 1,194 1,496 2,475 1,200 715 736 759 Meetings 75 265 300 230 300 309 318 Schools & Training 1,364 1,873 2,830 1,500 1,435 1,478 1,522 Travel & Per Diem 661 1,264 5,032 3,600 3,467 3,570 3,678 Advertising 5,702 1,240 4,420 3,834 4,553 4,689 4,830 Miscellaneous Expenses - 54 - - - - - Furniture/Equipment < $5000 - 2,466 - - - - - TOTAL OPERATING EXPENSES $ 10,354 $ 9,630 $ 17,592 $ 13,344 $ 13,240 $ 13,637 $ 14,046 CONSUMABLE SUPPLIES Office Supplies 1,371 814 1,200 1,600 1,236 1,273 1,311 Printing 1,752 2,153 1,850 1,100 1,906 1,963 2,022 TOTAL CONSUMABLE SUPPLIES $ 3,123 $ 2,966 $ 3,050 $ 2,700 $ 3,142 $ 3,236 $ 3,333 TOTAL EXPENDITURES $ 236,211 $ 257,275 $ 390,915 $ 370,078 $ 372,037 $ 390,074 $ 407,825 Regular Full -Time Equivalents 3.0 Page 74 of 164 PERSONNEL SERVICES 81% MUNICIPAL COURT FY 2011-12 ADOPTED EXPENDITURES SUPPLIES EXPENSES 3% 7% PROFESSIONAL & CONTRACTUAL SERVICES 9% Page 75 of 164 GENERALFUND MUNICIPAL COURT 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PERSONNEL SERVICES 47,023 60,534 63,361 63,161 64,836 66,579 68,370 PROFESSIONAL & CONTRACTUAL SERVICES 7,093 5,217 7,080 5,692 6,880 7,138 7,412 OPERATING EXPENSES 5,428 5,747 6,860 7,723 5,481 5,491 5,656 CONSUMABLE SUPPLIES 1,490 2,284 2,050 1,730 2,250 2,318 2,387 TOTAL BUDGET $ 61,034 $ 73,782 $ 79,351 $ 78,306 $ 79,447 $ 81,525 $ 83,825 PERSONNEL SERVICES Salaries & Wages 34,752 44,489 45,685 45,685 47,273 48,691 50,152 Overtime - - - - - - - Longevity 765 - - - 140 140 140 Certification 300 900 1,200 1,000 1,200 1,200 1,200 Retirement 4,045 6,006 6,494 6,494 6,736 6,871 7,008 Medical Insurance 3,933 4,519 5,196 5,196 5,328 5,435 5,543 Dental Insurance 210 310 310 310 - - - Vision Insurance 51 60 60 60 - - - Life Insurance & Other 159 310 327 327 345 352 359 Social Security Taxes 1,992 2,892 2,907 2,907 2.684 2,738 2,792 Medicare Taxes 466 676 680 680 628 641 653 Unemployment Taxes 94 231 378 378 378 386 393 Workman's Compensation 98 141 124 124 124 126 129 Pre-emp Physicals/Testing 158 - - - - - - TOTAL PERSONNEL SERVICES $ 47,023 $ 60,534 $ 63,361 $ 63,161 $ 64,836 $ 66,579 $ 68,370 PROFESSIONAL & CONTRACTUAL SERVICES Judge's Compensation 4,200 3,900 5,100 4,500 5,100 5,253 5,411 Jury Fees 60 72 180 12 180 185 191 Warrant Roundup Expenses - 288 400 80 600 600 600 Professional Outside Services 1,027 648 1,000 1,100 1,000 1,100 1,210 Collection Fees 702 310 400 - - - - TCIC Warrant Expense 1,104 - - - - - - TOTAL PROF & CONTRACTUAL SERVICES $ 7,093 $ 5,217 $ 7,080 $ 5,692 $ 6,880 $ 7,138 $ 7,412 OPERATING EXPENSES Telephone 42 70 75 140 140 144 149 Postage 837 429 750 1,150 900 927 955 Service Charges & Fees 1,621 1,883 2,400 3,100 - - - Publications/Books/Subscripts 402 185 130 130 200 206 212 Dues & Memberships 251 230 430 330 305 314 324 Meetings - - 200 200 200 206 212 Schools & Training 306 964 700 1,100 700 721 743 Travel & Per Diem 858 930 2,035 1,350 2,746 2,828 2,913 Advertising - - - 172 - - - Prisoner -Sit Out DCSO 60 160 140 40 140 144 149 Miscellaneous Expenses 261 126 - 11 150 - - Furniture/Equipment < $5000 790 769 - - - - - TOTAL OPERATING EXPENSES $ 5,428 $ 5,747 $ 6,860 $ 7,723 $ 5,481 $ 5,491 $ 5,656 CONSUMABLE SUPPLIES Office Supplies 463 477 450 430 450 464 477 Printing 1,027 1,807 1,600 1,300 1,800 1,854 1,910 TOTAL CONSUMABLE SUPPLIES $ 1,490 $ 2,284 $ 2,050 $ 1,730 $ 2,250 $ 2,318 $ 2,387 TOTAL EXPENDITURES $ 61,034 $ 73,782 $ 79,351 $ 78,306 $ 79,447 $ 81,525 $ 83,825 Regular Full -Time Equivalents 1.0 Page 76 of 164 J GENERALFUND FACILITIES MANAGEMENT Fo provide superior building maintenance, janitorial services and utilities for the Town's municipal buildings. 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. • FTE N/A N/A N/A N/A Page 77 of 164 FACILITIES MANAGEMENT FY 2011-12 ADOPTED EXPENDITURES OPERATING EXPENSES 85% -z CONSUMABLE SUPPLIES 6% PROFESSIONAL & CONTRACTUAL SERVICES 9% Page 78 of 164 GENERALFUND FACILITIES MANAGEMENT 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED PROFESSIONAL & CONTRACTUAL SERVICES 15,221 13,720 15,200 15,200 7,210 7,426 7,649 OPERATING EXPENSES 66,173 57,296 59,780 60,743 68,110 70,153 72,258 CONSUMABLE SUPPLIES 2,703 2,353 2,600 2,500 5,000 5,150 5,305 TOTAL BUDGET $ 84,097 $ 73,369 $ 77,580 $ 78,443 $ 80,320 $ 82,729 $ 85,212 PROFESSIONAL & CONTRACTUAL SERVICES Building Maintenance 7,111 5,675 7,000 7,000 7,210 7,426 7,649 Cleaning Services 8,110 8,045 8,200 8,200 - - - TOTAL PROF & CONTRACT SERVICES $ 15,221 $ 13,720 $ 15,200 $ 15,200 7,210 7,426 7,649 OPERATING EXPENSES Electricity 15,520 15,909 16,500 15,500 23,611 24,319 25,049 Water 756 655 900 900 - - - Insurance 49,897 40,732 42,380 44,343 44,499 45,834 47,209 TOTAL OPERATING EXPENSES $ 66,173 $ 57,296 $ 59,780 $ 60,743 68,110 70,153 72,258 CONSUMABLE SUPPLIES Maintenance Supplies 1,688 1,592 1,700 1,800 5,000 5,150 5,305 Vending Machine Supplies 1,015 761 900 700 - - - TOTAL CONSUMABLE SUPPLIES $ 2,703 $ 2,353 $ 2,600 $ 2,500 5,000 5,150 5,305 TOTAL EXPENDITURES $ 84,097 $ 73,369 $ 77,580 $ 78,443 80,320 82,729 85,212 Page 79 of 164 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 80 of 164 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 proposed rate of $0.53 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 81 of 164 ESTIMATED AD VALOREM TAX COLLECTIONS AND DISTRIBUTION 2011-12 Net Assessed Valuation for 2011 Debt Service Tax Rate Per $100 Valuation Proration of Taxes for Frozen Property Estimated Collection Rate Total Revenue TAX RATE PER $100 VALUATION $ 828,422,663 x 0.115193 $ 952,578 $ 101,483 $ 1,054,064 100% $ 1,054,064 2ni i -i 2 DISTRIBUTION 2009-10 2010-11 2011-12 REVENUE PERCENT General Fund Operations & Maintenance Interest and Sinking Fund TOTAL 0.38838 0.08162 0.39722 0.11778 0.4150130 0.1149870 $ 3,804,333 $ 1,054,064 78.30% 21.70% 0.47000 0.51500 0.53000 $ 4,858,397 100.00% Page 82 of 164 PROPERTY TAXES 77% INTERFUND TRANS N (GENERAL FUND) 4% BOND INTEREST EXPENSE 35% DEBT SERVICE FUND FY 2011-12 ADOPTED REVENUES L ro (EDC4A, 413) 16% DEBT SERVICE FUND FY 2011-12 ADOPTED EXPENDITURES PROPERTY TAXES/P&I 1% ZEST INCOME 0% BOND PRINCIPAL PAYMENT 65% ti PAYING AGENT FEES 0% Page 83 of 164 DEBT SERVICE FUND DESCRIPTION 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED REVENUES 815,971 931,484 1,392,330 1,356,305 1.364,499 1,394,749 1,400,281 EXPENDITURES 904,918 911,721 1,392,330 1,356,305 1,358,316 1,350,009 1,326,240 TOTAL EXCESS/(DEFICIT) $ (88,947) $ 19,762 $ - $ - $ 6,183 $ 44,740 $ 74,041 REVENUES Property Taxes 639,580 670,024 Property Taxes/P & 1 5,268 5,742 Contribution From PID - - Interest Income 2,841 6,471 Prior Year Reserves - - Intergov Trans In (EDC4A, 4B) 157,183 161,230 Interfund Trans In (Capital) 9,792 - Interfund Trans In (Storm Drainage) - 64,836 Interfund Trans In (General Fund) - 23,180 Recovery of Prior Year Expense 1,307 - TOTAL REVENUES $ 815,971 $ 931,484 EXPENDITURES Paying Agent Fees 2,000 2,016 Bond Interest Expense 387,918 369,706 Bond Principal Payment 515,000 540,000 TOTAL EXPENDITURES $ 904,918 $ 911,721 998,794 1,004,939 1,054,064 4,840 8,348 5,000 1,000 629 1,000 51,305 5,997 - 220,557 220,557 222,922 64,204 64,204 27,244 51,630 51,630 54,268 1,392,330 $ 1,356,305 $ 1,364,499 1,085,686 1,118,257 5,000 5,000 1,000 1,000 223,437 217,945 27,040 26,806 52,586 31,272 1,394,749 $ 1,400,281 3,500 3,500 2,300 2,300 2,300 585,830 549,805 471,016 440,709 410,940 803,000 803,000 885,000 907,000 913,000 1,392,330 $ 1,356,305 $ 1,358,316 $ 1,350,009 $ 1,326,240 Page 84 of 164 TOWN OF TROPHY CLUB ANNUAL PRINCIPAL & INTEREST REQUIREMENT - ALL ISSUES FISCAL YEAR PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 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 $ 12,444,000.00 $ 2,136,721.98 $ 2,128,962.74 $ 16,709,684.72 Debt Payments by Year $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 2012 2014 2016 2018 2020 2022 2024 2026 2028 2030 ❑ PRINCIPAL ❑ INTEREST ❑ INTEREST DUE 03/01 DUE 03/01 DUE 09/01 Page 85 of 164 TOWN OF TROPHY CLUB ANNUAL DEBT SERVICE REQUIREMENTS - BY ISSUE GO SERIES CO SERIES GO SERIES CO SERIES TAX NOTES GO SERIES GO SERIES FISCAL 2002-A 2004 2007 2007 2010 2010 2010 TOWN YEAR ($1,400,000) ($650,000) ($3,260,000) ($474,000) ($560,000) ($5,000,000) ($2,790,000) TOTAL 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 $ 1,226,717.50 $ 576,998.79 $ 4,011,857.50 $ 320,168.00 $ 515,742.75 $ 7,053,850.18 $ 3,004,350.00 $ 16,709,684.72 $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 ❑CO SERIES 13GO SERIES ❑CO SERIES ❑TAX NOTES ❑GO SERIES ❑GO SERIES ❑GO SERIES 2004 2007 2007 2010 2010 2010 2002-A ($650,000) ($3,260,000) ($474,000) ($560,000) ($5,000,000) ($2,790,000) ($1,400,000) Page 86 of 164 TOWN OF TROPHY CLUB GENERAL OBLIGATION BONDS - SERIES 2002-A ($1,400,000) FISCAL YEAR PRINCIPAL DUE 09/01 INTEREST DUE 03101 INTEREST DUE 09/01 TOWN TOTAL 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 $ 945,000.00 $ 140,858.75 $ 140,858.75 $ 1,226,717.50 CERTIFICATE OF OBLIGATION BONDS - SERIES 2004 ($650,000) FISCAL PRINCIPAL INTEREST INTEREST TOWN YEAR DUE 09/01 DUE 03/01 DUE 09/01 TOTAL 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 $ 431,000.00 $ 72,461.39 $ 73,537.40 $ 576,998.79 GENERAL OBLIGATION BONDS - SERIES 2007 ($3,260,000) FISCAL PRINCIPAL INTEREST INTEREST TOWN YEAR DUE 09/01 DUE 03/01 DUE 09/01 TOTAL 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 $ 2,855,000.00 $ 578,428.75 $ 578,428.75 $ 4,011,857.50 Page 87 of 164 TOWN OF TROPHY CLUB CERTIFICATE OF OBLIGATION BONDS - SERIES 2007 ($474,000) FISCAL YEAR PRINCIPAL DUE 09/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 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 $ 278,000.00 $ 21,084.00 $ 21,084.00 $ 320,168.00 TAX NOTES - SERIES 2010 ($560,000) FISCAL YEAR PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 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 $ 465,000.00 $ 29,789.00 $ 20,953.75 $ 515,742.75 GENERAL OBLIGATION BONDS - SERIES 2010 ($5,000,000) FISCAL YEAR PRINCIPAL DUE 09/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 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 $ 4,895,000.00 $ 1,079,425.09 $ 1,079,425.09 $ 7,053,850.18 GENERAL OBLIGATION REFUNDING BONDS - SERIES 2010 ($2,790,000) FISCAL YEAR PRINCIPAL DUE 03/01 INTEREST DUE 03/01 INTEREST DUE 09/01 TOWN TOTAL 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 $ 2,575,000.00 $ 214,675.00 $ 214,675.00 $ 3,004,350.00 Page 88 of 164 1 - TROPHY CLUB PARK FUND TROPHY CLUB PARK 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. 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. • Motorized trails maintained (miles) 9 9 9 9 • Non -Motorized trails maintained (miles) 3 5 3 4 • Park attendant monitoring (hours per week) 32 32 32 32 • Special Events at park 6 8 6 6 • Classes offered at park 2 4 2 4 • FTE 1.40 1.40 1.40 1.40 Page 89 of 164 PARK REVENUES 100% PERSONNEL SERVICES 47% TROPHY CLUB PARK FUND FY 2011-12 ADOPTED REVENUES TROPHY CLUB PARK FUND FY 2011-12 ADOPTED EXPENDITURES CAPITAL EXPENSES 11% PROFESSIONAL & CONTRACTUAL SERVICES 5% OPERATING EXPENSES 33% CONSUMABLE SUPPLIES 4% Page 90 of 164 TROPHY CLUB PARK FUND 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED REVENUES PERSONNEL SERVICES PROFESSIONAL & CONTRACTUAL SERVICES OPERATING EXPENSES CONSUMABLE SUPPLIES CAPITAL $ 128,517 $ 43,254 21,180 35,930 2,269 0 77,594 $ 38,252 24,937 35,141 1,875 0 126,000 $ 54,995 22,422 44,846 3,737 0 116,355 $ 45,705 22,312 42,200 2,826 0 120,000 $ 54,507 6,453 38,246 4,237 13,000 135,000 $ 56,585 6,710 40,346 3,853 0 135,000 58,742 6,981 42,032 3,973 0 TOTAL EXPENDITURES $ 102,633 $ 100,205 $ 126,000 $ 113,043 $ 116,443 $ 107,493 $ 111,728 TOTAL EXCESS/(DEFICIT) $ 25,884 $ (22,610) $ - $ 3,312 $ 3,557 $ 27,507 $ 23,272 REVENUES Park Revenues 126,511 76,538 126,000 115,000 120,000 135,000 135,000 Loan Proceeds _ _ _ Interest Income 6 3 - Intergov Trans In (EDC/MUD) - _ Miscellaneous Revenue 2,000 - - Recovery of Prior Year Expense - 1,054 - 1,355 - - - TOTAL REVENUES $ 128,517 $ 77,594 $ 126,000 $ 116,355 $ 120,000 $ 135,000 $ 135,000 PERSONNEL SERVICES Salaries & Wages 35,120 29,695 44,238 35,000 44,453 46,231 48,080 Overtime - _ _ _ Longevity 64 _ _ Certification _ _ _ _ Retirement 2,044 2,372 2,885 2,885 2,947 3,035 3,126 Medical Insurance 2,161 1,779 2,390 2,390 2,131 2,195 2,261 Dental Insurance 111 103 323 323 - - - Vision Insurance 29 20 24 24 - - - Life Insurance & Other 112 102 319 319 328 338 348 Social Security Taxes 2,058 1,920 2,743 2,743 2.624 2,703 2,784 Medicare Taxes 481 449 641 641 614 632 651 Unemployment Taxes 127 435 265 265 265 273 281 Worker's Compensation 844 1,181 1,097 1,097 1,075 1,107 1,140 Pre -Employment Physicals/Testing 167 131 70 18 70 70 70 TOTAL PERSONNEL SERVICES $ 43,254 $ 38,252 $ 54,995 $ 45,705 $ 54,507 $ 56,585 $ 58,742 PROFESSIONAL & CONTRACTUAL SERVICES Park Administration 10,000 10,000 10,000 10,000 - - - Police and EMS Services 5,000 5,000 5,000 5,000 - - Software & Support - 3,247 - 1,386 Auditing - 972 1,000 - - - _ Equipment Maintenance 1,028 2,705 750 750 788 827 868 Trash Removal/Recycling - _ _ _ _ _ _ Professional Outside Services 28 500 176 525 551 579 Collection Fees - - 1,300 - 1,300 1,300 1,300 Portable Toilets 5,152 2,985 3,872 5,000 3,840 4,032 4,234 TOTAL PROF & CONTRACTUAL SERVICES $ 21,180 $ 24,937 $ 22,422 $ 22,312 $ 6,453 $ 6,710 $ 6,981 OPERATING EXPENSES Telephone 475 548 450 635 464 477 492 Communications/Pagers/Mobiles 1,747 1,768 2,527 1,800 2,578 2,629 2,682 Postage - _ _ 22 - - - Electricity 1,655 2,738 3,466 2,000 3,400 3,468 3,537 Water 1,363 1,347 3,000 2,700 3,000 3,150 3,308 Service Charges & Fees 1 1,521 1,500 2,748 1,575 1,654 1,736 Insurance 5,000 5,000 5,000 - - - _ Dues & Memberships - - 340 - 340 340 340 Schools & Training 1,575 55 1,100 350 1,100 1,100 1,100 Travel & Per Diem 1,417 - 1,330 220 840 1,330 1,330 Advertising 258 - 2,000 3,740 2,100 2,205 2,315 Miscellaneous Expenses 684 352 350 355 350 368 386 Community Events 2,675 3,090 3,100 3,630 3,300 3,465 3,638 Property Maintenance 19,080 18,418 20,683 24,000 19,200 20,160 21,168 Furniture/Equipment < $5000 - 303 - - - _ _ TOTAL OPERATING EXPENSES $ 35,930 $ 35,141 $ 44,846 $ 42,200 $ 38,246 $ 40,346 $ 42,032 CONSUMABLE SUPPLIES Fuel 81 225 500 270 500 525 551 Uniforms 10 110 815 381 815 839 865 Small Tools 1,270 - 1,000 1,250 1,500 1,000 1,000 Office Supplies 204 1,337 247 500 247 254 262 Maintenance Supplies 78 203 425 425 425 446 469 Printing 626 - 750 - 750 788 827 TOTAL CONSUMABLE SUPPLIES $ 2,269 $ 1,875 $ 3,737 $ 2,826 $ 4,237 $ 3,853 $ 3,973 CAPITAL EXPENSES Park Improvement - - - - 13,000 - - Grant Match _ _ _ TOTAL CAPITAL EXPENSES $ $ $ $ $ 13,000 $ $ *Regular Full -Time Equivalents 2.65 * Includes part-time staff. Page 91 of 164 A: r� STREET MAINTENANCE SALES TAX FUND To provide a safe, clean, and well -maintained roadway system to the residents of Trophy Club. 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 r rrr r♦. •r • Street, curb, and gutter sweeping (curb miles) 60 65 72 77 • Concrete placed/poured (cubic yards) 425 550 304 550 • Striping (linear feet) 43,573 43,573 4,306 32,679 • Respond to calls in under 4 business hours N/A 90% 100% 100% • Ratio of lane miles of street maintained per N/A 24.17:1 27.88.1 27.88:1 employee • FTE 0.63 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 92 of 164 STREET MAINTENANCE SALES TAX FUND FY 2011-12 ADOPTED REVENUES SALES TAXI -- ----- -- - 100% 1 r STREET MAINTENANCE SALES TAX FUND FY 2011-12 ADOPTED EXPENDITURES Page 93 of 164 STREET MAINTENANCE SALES TAX FUND DESCRIPTION 2008-09 2009-10 ACTUAL ACTUAL 2010-11 ADOPTED 2010-11 ESTIMATE 2011-12 ADOPTED 2012-13 2013-14 PROJECTED PROJECTED REVENUES $ - $ 132,420 $ 126,273 $ 126,273 $ 140,656 $ 151,359 $ 155,899 PERSONNEL SERVICES - 29,780 29,213 29,213 28,348 29,194 30,069 OPERATING EXPENSES - 64,659 97,060 93,000 100,357 103,271 10,609 CONSUMABLE SUPPLIES - - - 1,781 - - - CAPITAL EXPENSES - - - - 11,951 - - TOTAL EXPENDITURES $ - $ 94,439 $ 126,273 $ 123,994 $ 140,656 $ 132,465 $ 40,678 TOTAL EXCESS/(DEFICIT) $ - $ 37,981 $ - $ 2,279 $ - $ 18,894 $ 115,221 REVENUES Sales Tax - 132,420 126,273 126,273 140,656 151,359 155,899 TOTAL REVENUES $ - $ 132,420 $ 126,273 $ 126,273 $ 140,656 $ 151,359 $ 155,899 EXPENDITURES PERSONNEL SERVICES Salaries & Wages - 20,014 17,790 17,790 19,316 19,895 20,492 Overtime _ _ _ _ Longevity - - - - 160 160 165 Retirement - 2,290 2,491 2,491 2,727 2,809 2,893 Medical Insurance - 3,340 6,147 6,147 3,470 3,574 3,681 Dental Insurance - 194 323 323 - - - Vision Insurance - 37 56 56 - - - Life Insurance & Other - 126 129 129 142 146 151 Social Security Taxes - 1,092 772 772 992 1,022 1,052 Medicare Taxes - 255 181 181 232 239 246 Unemployment Taxes - 42 118 118 118 122 125 Workman's Compensation - 2,390 1,206 1,206 1,191 1,227 1,264 TOTAL PERSONNEL SERVICES $ - $ 29,780 $ 29,213 $ 29,213 $ 28,348 $ 29,194 $ 30,069 OPERATING EXPENSES Street Maintenance - 53,906 87,060 83,000 90,357 92,971 - Signs and Markings - 10,753 10,000 10,000 10,000 10,300 10,609 TOTAL OPERATING EXPENSES $ - $ 64,659 $ 97,060 $ 93,000 $ 100,357 $ 103,271 $ 10,609 CONSUMABLE SUPPLIES Fuel & Lube - - - 1,781 - - - TOTAL CONSUMABLE SUPPLIES $ - $ - $ - $ 1,781 $ - $ - $ _ CAPITAL EXPENSES Capital Replacement - - - - 11,951 - - TOTAL CAPITAL EXPENSES $ - $ - $ - $ - $ 11,951 $ - $ - Regular Full -Time Equivalents 0.63 Page 94 of 164 STORM DRAINAGE UTILITY FUND To provide a safe, clean, and well -maintained storm drainage system to the residents of Trophy Club. 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 & know►edgeable 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 • Storm Drain Structure Inspection & Cleaning • Storm Drain System Repairs • Street, Curb, and Gutter Sweeping (curb miles) • Response to calls in under 4 business hours • FTE 1024 1024 1024 1106 52 50 36 40 60 65 72 77 100% 100% 100% 100% 0.33 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 95 of 164 STORM DRAINAGE FEE REVENUE, 100% STORM DRAINAGE UTILITY FUND FY 2011-12 ADOPTED REVENUES J STORM DRAINAGE UTILITY FUND FY 2011-12 ADOPTED EXPENDITURES CAPITAL EXPENSES CONSUMABLE 29% SUPPLIES 5% s OPERATING EXPENSES �l PERSONNEL PROFESSIONAL & SERVICES CONTRACTUAL 16% SERVICES 23% Page 96 of 164 STORM DRAINAGE UTILITY FUND 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED REVENUES $ - $ 128,880 $ 248,000 $ 248,000 $ 130,000 $ 130,000 $ 130,000 PERSONNEL SERVICES - 21,327 20,660 20,660 21,075 21,856 22,667 PROFESSIONAL & CONTRACTUAL SERVICES - 22,679 30,400 18,700 30,583 31,500 32,446 OPERATING EXPENSES - 68,791 71,754 70,848 35,149 35,182 35,192 CONSUMABLE SUPPLIES - 4,127 7,186 2,240 6,055 6,237 6,424 CAPITAL - - 118,000 118,000 37,138 - - TOTAL EXPENDITURES $ - $ 116,923 $ 248,000 $ 230,448 $ 130,000 $ 94,776 $ 96,729 TOTAL EXCESS/(DEFICIT) $ - $ 11,956 $ - $ 17,552 $ - $ 35,224 $ 33,271 REVENUES Storm Drainage Fee Revenue - 128,880 130,000 130,000 130,000 130,000 130,000 Prior Year Reserves - - 118,000 118,000 - TOTAL REVENUES $ - $ 128,880 $ 248,000 $ 248,000 $ 130,000 $ 130,000 $ 130,000 EXPENDITURES PERSONNEL SERVICES Salaries & Wages - 14,664 14,773 14,773 14,919 15,516 16,136 Overtime - 56 _ _ _ _ _ Longevity - 74 94 94 171 176 181 Retirement - 1,987 2,081 2,081 2,113 2,176 2,242 Medical Insurance - 1,761 1,972 1,972 1,758 1,811 1,865 Dental Insurance - 102 102 102 - - - Vision Insurance - 20 20 20 - - - Life Insurance & Other - 93 107 107 110 113 117 Social Security Taxes - 943 922 922 827 852 877 Medicare Taxes - 221 216 216 193 199 205 Unemployment Taxes - 62 62 62 62 64 66 Workman's Compensation - 1,343 311 311 922 950 978 Auto Allowance _ _ _ _ _ Pre -Employment Physicals/Testing - - - _ - - _ TOTAL PERSONNEL SERVICES $ - $ 21,327 $ 20,660 $ 20,660 $ 21,075 $ 21,856 $ 22,667 PROFESSIONAL & CONTRACTUAL SERVICES Engineering - 6,339 4,300 3,800 4,000 4,120 4,244 Independent Labor - 695 5,000 2,500 5,000 5,150 5,305 Property Maintenance - 329 1,000 1,000 1,000 1,030 1,061 Vehicle Maintenance - 2,194 1,000 1,200 1,030 1,061 1,093 Equipment Maintenance - 1,022 4,000 3,700 4,000 4,120 4,244 Trash Removal/Recycling - 12,099 15,100 6,500 15,553 16,020 16,500 TOTAL PROF & CONTRACTUAL SERVICES $ - $ 22,679 $ 30,400 $ 18,700 $ 30,583 $ 31,500 $ 32,446 OPERATING EXPENSES Dues & Memberships - 105 2,350 2,444 2,455 2,529 2,605 Schools & Training _ _ _ _ - - - Travel & Per Diem - Advertising - _ - - - _ - Street Sweeping - 3,850 5,000 4,000 5,250 5,408 5,570 Miscellaneous Expenses - - 200 200 200 206 212 Transfer to Debt Service - 64,836 64,204 64,204 27,244 27,040 26,806 TOTAL OPERATING EXPENSES $ - $ 68,791 $ 71,754 $ 70,848 $ 35,149 $ 35,182 $ 35,192 CONSUMABLE SUPPLIES Fuel - 3,561 5,946 1,000 5,200 5,356 5,517 Small Tools - 567 1,000 1,000 615 633 652 Printing - - 240 240 240 247 255 TOTAL CONSUMABLE SUPPLIES $ - $ 4,127 $ 7,186 $ 2,240 $ 6,055 $ 6,237 $ 6,424 CAPITAL EXPENSES Capital Expenses - - 118,000 118,000 - - - Capital Replacement - - - - 37,138 - - TOTAL CAPITAL EXPENSES $ - $ - $ 118,000 $ 118,000 $ 37,138 $ $ - Regular Full -Time Equivalents 0.33 Page 97 of 164 - ECONOMIC DEVELOPMENT CORPORATION 4A FUND 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. 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. • FTE N/A N/A N/A N/A Page 98 of 164 RE 4% INTERFUND TRANS OUT (GF I&S) 67% EDC PROJEC 24% TRHVCL be r r—M UICIVI 1% EDC4A FUND FY 2011-12 ADOPTED REVENUES INTEREST INCOME 0% EDC4A FUND FY 2011-12 ADOPTED EXPENDITURES TRAINING 1% SALES TAX - GENERAL 96% MEETINGS 0% ;NITURE/EQUIP 7% FICE SUPPLIES 0% AUDITING 0% ES & RSHIPS 0% Page 99 of 164 ECONOMIC DEVELOPMENT CORPORATION 4A FUND 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED REVENUES 232,659 265,694 288,774 288,274 294,661 287,939 293,678 EXPENDITURES 178,020 202,018 288,774 288,953 294,661 213,698 208,906 TOTAL EXCESS/(DEFICIT) $ 54,639 $ 63,676 $ - $ (679) $ - $ 74,242 $ 84,772 REVENUES Sales Tax - General 229,912 264,841 $252,545 $252,545 281,313 286,939 292,678 Interest Income 2,747 854 1,000 500 1,000 1,000 1,000 Reserves - - 35,229 35,229 12,348 - - TOTAL REVENUES $ 232,659 $ 265,694 $ 288,774 $ 288,274 $ 294,661 $ 287,939 $ 293,678 EXPENDITURES Auditing - 916 1,000 1,091 1,000 1,000 1,000 Legal - _ _ _ _ _ _ Dues & Memberships - 140 140 140 280 280 280 Meetings - - 200 200 200 200 200 Schools & Training - 1,403 680 680 1,710 1,710 1,710 Travel & Per Diem - 1,124 1,915 2,003 4,032 4,032 4,032 Miscellaneous Expenses - 63 100 100 100 100 100 Property Maintenance - - _ _ - _ _ EDC Projects 42,344 - 8,000 8,000 70,000 10,000 10,000 Interfund Trans Out (GF I&S) 130,821 140,308 206,539 206,539 196,139 196,176 191,384 Large Project Reserves 4,855 - - - _ _ - Intergov Trans Out (GF) - - _ - _ Furniture/Equipment < $5,000 - 22,065 35,000 35,000 21,000 - - Office Supplies - - 200 200 200 200 200 Capital Expenses - 16,000 - - - - - Transfer -Park Repairs/Replacement Reserve - 20,000 35,000 35,000 - - - TOTAL EXPENDITURES $ 178,020 $ 202,018 $ 288,774 $ 288,953 $ 294,661 $ 213,698 $ 208,906 2011-12 EDC Proiects Breakdown Master Concept Plan - Trophy Club Park 20,000 Pool Network Infrastructure & Pool Theme 20,000 Spray Pad Re -Paint 30,000 $ 70,000 Page 100 of 164 ECONOMIC DEVELOPMENT CORPORATION 4B FUND 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. Funded by quarter -cent sales and use tax receipts, the Trophy Club Economic Development Corporation 4B (EDC 413), aims to: design superior strategies and oversight plans that are geared toward intensifying economic activity and heightening the already superior Trophy Club lifestyle. FTE N/A N/A N/A N/A Page 101 of 164 ADVERTISING INCOME 12% MISCELLANE( EXPENSE: 5% ADVERTISING 13% TR) EDC4B FUND FY 2011-12 ADOPTED REVENUES 1% EDC4B FUND FY 2011-12 ADOPTED EXPENDITURES EDC PROJECTS 39% UILM 4% 2% 0% SALES TAX - GENERAL 87% INTERGOV TRANS OUT (GF I&S) 17% INTERGOV TRANS OUT (GF) 17% OFFICE SUPPLIES 2% )ITING 1% Page 102 of 164 ECONOMIC DEVELOPMENT CORPORATION 4B FUND DESCRIPTION 2008-09 ACTUAL 2009-10 ACTUAL 2010-11 ADOPTED 2010-11 ESTIMATE 2011-12 ADOPTED 2012-13 PROJECTED 2013-14 PROJECTED REVENUES 116,651 132,917 128,273 125,273 161,656 164,889 168,187 EXPENDITURES 74,002 91,378 124,595 124,595 161,656 164,889 168,187 TOTAL EXCESS/(DEFICIT) $ 42,649 $ 41,539 $ 3,678 $ 678 $ - $ - $ - REVENUES Sales Tax - General 114,955 $132,420 $126,273 125,000 140,656 143,469 146,339 Interest Income 1,696 497 2,000 273 1,000 1,020 1,040 Advertising Income - - - - 20,000 20,400 20,808 Reserves - - - - - - - TOTAL REVENUES $ 116,651 $ 132,917 $ 128,273 $ 125,273 $ 161,656 $ 164,889 $ 168,187 EXPENDITURES Auditing - 916 1,000 1,000 1,000 1,020 1,040 Publications/Books/Subscriptions - - - - - - - Dues & Memberships 350 200 200 200 250 255 260 Schools & Training 760 1,020 2,300 2,300 2,320 2,366 2,414 Travel & Per Diem 2,786 2,225 3,250 3,250 6,800 6,936 7,075 Advertising 7,958 7,672 750 750 21,500 21,930 22,369 Miscellaneous Expenses - 424 10,100 10,100 8,600 8,772 8,947 Community Events - 1,000 - - - - - EDC Projects 18,911 34,724 55,083 55,083 63,706 64,980 66,280 Intergov Trans Out (GF I&S) 26,362 26,362 26,246 26,246 26,783 27,319 27,865 Large Project Reserves - - - - - - - Intergov Trans Out (GF) 16,861 16,835 25,666 25,666 27,697 28,251 28,816 Office Supplies 14 - - - 3.000 3,060 3,121 Printing - - - - - - - TOTAL EXPENDITURES $ 74,002 $ 91,378 $ 124,595 $ 124,595 $ 161,656 $ 164,889 $ 168,187 2011-12 EDC Projects Breakdown Planning, Marketing, & Design 23,706 Merchandising & ROW analysis 40,000 $ 63,706 Page 103 of 164 .a HOTEL OCCUPANCY TAX FUND Through the receipt of Hotel Occupancy Tax, the mission of this fund is to promote tourism in Trophy Club. 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. • FTE N/A N/A N/A N/A Page 104 of 164 OCCUPANCY TAX 100% HOTEL OCCUPANCY TAX FUND FY 2011-12 ADOPTED REVENUES ZEST INCOME 0% HOTEL OCCUPANCY TAX FUND FY 2011-12 ADOPTED EXPENDITURES OPERATING EXPENSES _ 86% DNSUMABLE SUPPLIES 14% Page 105 of 164 HOTEL OCCUPANCY TAX FUND 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED REVENUES $ 17,132 $ 17,713 $ 20,050 $ 20,060 $ 21,050 $ 22,100 $ 23,203 OPERATING EXPENSES 41,828 19,000 20,050 20,050 18,000 18,540 19,096 CONSUMABLE SUPPLIES - - - - 2,975 3,064 3,156 TOTAL EXPENDITURES $ 41,828 $ 19,000 $ 20,050 $ 20,050 $ 20,975 $ 21,604 $ 22,252 TOTAL EXCESS/(DEFICIT) $ (24,696) $ (1,287) $ - $ - $ 75 $ 496 $ 950 REVENUES Occupancy Tax 17,069 17,686 20,000 20,000 21,000 22,050 23,153 Interest Income 63 28 50 50 50 50 50 Prior Year Reserves - - - - - - - TOTAL REVENUES $ 17,132 $ 17,713 $ 20,050 $ 20,060 $ 21,060 $ 22,100 $ 23,203 OPERATING EXPENDITURES Dues & Memberships 2,500 - - - - - - Advertising - - - - 850 876 902 Community Events 3,000 - - - - - - 4th of July Activities 36,328 19,000 20,050 20,050 - - - Event Rentals - - - - 17,150 17,665 18,194 TOTAL OPERATING EXPENSES $ 41,828 $ 19,000 $ 20,060 $ 20,050 $ 18,000 $ 18,540 $ 19,096 CONSUMABLE SUPPLIES Uniforms $ - $ - $ - $ - $ 425 $ 438 $ 451 Program Supplies $ - $ - $ - $ - $ 1,950 $ 2,009 $ 2,069 Printing $ - $ - $ - $ - $ 600 $ 618 $ 637 TOTAL CONSUMABLE SUPPLIES $ - $ - $ - $ - $ 2,975 $ 3,064 $ 3,166 Page 106 of 164 - - COURT TECHNOLOGY FUND The Court technology Fund is used for the sole purpose of financing the purchase of or maintenance of technological enhancements for the Trophy Club Municipal Court. To help offset the costs related to the purchase of the INCODE Court Software system and the support needed to maintain said system. • FTE N/A N/A N/A N/A Page 107 of 164 COUR REVENUES 24% COURT TECHNOLOGY FUND FY 2011-12 ADOPTED REVENUES PRIOR YEAR COURT TECHNOLOGY FUND FY 2011-12 ADOPTED EXPENDITURES CAPITAL EXPENSES 85% OPERATING EXPENSES 15% RESERVES 76% Page 108 of 164 COURT TECHNOLOGY FUND 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED REVENUES $ - $ - $ - $ - $ 27,350 $ 6,565 $ 6,696 OPERATING EXPENSES - - - - 3,700 3,774 3,849 CAPITAL EXPENSES - - - - 20,850 - - TOTAL EXPENDITURES $ - $ - $ - $ - $ 24,550 $ 3,774 $ 3,849 TOTAL EXCESS/(DEFICIT) $ - $ - $ - $ - $ 2,800 $ 2,791 $ 2,847 REVENUES Court Technology Revenue - - - - 6,500 6,565 6,696 Prior Year Reserves - - - - 20,850 - - TOTAL REVENUES $ - $ $ - $ - $ 27,350 $ 6,565 $ 6,696 OPERATING EXPENDITURES Software & Support - - - - 3,700 3,774 3,849 TOTAL OPERATING EXPENSES $ - $ - $ - $ - $ 3,700 $ 3,774 $ 3,849 CAPITAL EXPENSES Capital Expense $ - $ - $ - $ - $ 20,850 $ - $ - TOTAL CAPITAL EXPENSES $ - $ - $ - $ - $ 20,860 $ - $ - Page 109 of 164 COURT SECURITY FUND 1 The Court Security Fund is used for the sole purpose of providing security personnel, services, and items to the Trophy Club Municipal Court. To help offset the expense of providing bailiff services for Trophy Club Municipal Court dockets during Fiscal Year 2011-2012. • FTE N/A N/A N/A N/A Page 110 of 164 OCCUPANCY TAX 100% OPERATING EXPENSES 100% COURT SECURITY FUND FY 2011-12 ADOPTED REVENUES COURT SECURITY FUND FY 2011-12 ADOPTED EXPENDITURES Page III of 164 COURT SECURITY FUND 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED REVENUES $ - $ - $ - $ - $ 3,000 $ 3,030 $ 3,091 OPERATING EXPENSES - - - - 3,000 3,000 3,000 CAPITAL EXPENSES - - _ _ _ _ _ TOTAL EXPENDITURES $ - $ - $ - $ - $ 3,000 $ 3,000 $ 3,000 TOTAL EXCESS/(DEFICIT) $ - $ - $ - $ - $ - $ 30 $ 91 REVENUES Court Security Revenue - - - - 3,000 3,030 3,091 Prior Year Reserves _ _ _ _ _ TOTAL REVENUES $ - $ - $ - $ - $ 3,000 $ 3,030 $ 3,091 OPERATING EXPENDITURES Transfer to General Fund (Bailiff Reimbursement) - - - - 3,000 3,000 3,000 TOTAL OPERATING EXPENSES $ - $ - $ - $ - $ 3,000 $ 3,000 $ 3,000 CAPITAL EXPENSES Capital Expense $ _ $ _ $ _ $ _ $ _ $ _ $ _ TOTAL CAPITAL EXPENSES $ - $ - $ $ _ $ _ $ _ $ _ Page 112 of 164 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 The five year Capital Improvement Program shown on the next page illustrates by fund and function the estimated costs for equipment purchases and/or improvement projects. For fiscal year 2011-12, vehicle and equipment purchases have been fully funded within the Capital Projects Fund (refer to the Capital Replacement budget). Additionally, the Town has secured $2,000,000 (which is not reflected in the Capital Project Fund) in funding from Denton County for road improvements that will cover the construction costs associated with the Roundabout to Durango, improvements to Municipal Drive, and a portion of improvement costs for Indian Creek Drive (listed under STREET IMPROVEMENTS on the five year Capital Improvement Program). Funding for facility and drainage improvements and a portion of street improvements has yet to be secured and funding options will be discussed with the Council. Once funding for a project is secured, revenues and expenditures associated with the improvement will be included within the function's budget within the Capital Projects Fund. OPERATION AND MAINTANCE COSTS OF CAPITAL IMPROVEMENTS Annually, the projected costs of operations and maintenance associated with capital projects anticipated to be completed and coming on line are estimated and included in the respective departments' operating budget. Any associated tax rate impact and/or estimated user fee analysis is included in each fiscal year's proposed budget. The Town Council discusses and debates funding options during budget deliberations. Page 113 of 164 2011-12 2012-13 2013-14 2014-15 2015-16 TOTAL GENERALFUND ROLLING STOCK (VEHICLE & EQUIP REPLACEMENT) Police 70,000 45,000 70,000 - - 185,000 EMS 13,000 - 160,614 - 99,737 273,351 Streets - 40,000 - 46,172 8,500 94,672 Community Development - - - 28,000 - 28,000 Code Enforcement - - - - - - Parks - 52,237 52,717 21,438 - 126,392 Recreation - - - - - - IT Annual Replacement 65,000 45,500 32,775 28,630 43,800 215,705 Total Vehicle & Equipment Replacement $ 148,000 $ 182,737 $ 316,106 $ 124,240 $ 152,037 923,120 STREET IMPROVEMENTS Indian Creek (Creekmere to Greenhill) 770,000 - - - - 770,000 Roundabout to Durango 1,600,000 - - - - 1,600,000 Municipal Drive 42,000 - - - - 42,000 Pin Oak Court - 228,150 - - - 228,150 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 Glendale Court - - - - 76,326 76,326 Ross Court - - - - 59,223 59,223 Total Street Improvements $ 2,412,000 $ 785,575 $ 1,361,782 $ 765,586 $ 135,549 $ 5,460,492 PARKS AND RECREATION Trophy Club Park Improvements - - - 1,500,000 - 1,500,000 Total Parks and Recreation $ - $ - $ - $ 1,500,000 $ 1,500,000 FACILITIES Facilities Study 50,000 50,000 Total Facilities $ 50,000 $ - $ - $ - $ 50,000 TOTAL GENERAL FUND $ 2,610,000 $ 968,312 $ 1,677,888 $ 2,389,826 $ 287,586 $ 7,933,612 STORM DRAINAGE FUND DRAINAGE SYSTEM IMPROVEMENTS Town -wide Drainage Study Phase II 100,000 - - - - 100,000 Trophy Club Dr Bridge over Marshall Creek 4,968,000 - - - - 4,968,000 Timber Ridge 294,000 - - - - 294,000 Inverness/Fresh Meadow 494,500 - - - - 494,500 Skyline/Indian Creek (2 Phases) - - 3,208,500 3,208,500 - 6,417,000 Cypress Court - - - - 1,380,000 1,380,000 Total Drainage System Improvements $ 5,856,500 $ - $ 3,208,500 $ 3,208,500 $ 1,380,000 $ 13,653,500 TOTAL STORM DRAINAGE FUND $ 5,856,500 $ - $ 3,208,500 $ 3,208,500 $ 1,380,000 $ 13,653,500 Page 114 of 164 Page 114 of 164 2010 PARK BnNn 88% 2010 PARK BOND 89% CAPITAL PROJECTS FUND FY 2011-12 ADOPTED REVENUES CAPITAL PROJECTS FUND FY 2011-12 ADOPTED EXPENDITURES AL MENT 12% CAPITAL REPLACEMENT 11% Page 115 of 164 CAPITAL PROJECTS FUND DESCRIPTION REVENUES Capital Replacement $474 Harmony Park CO Bond $3.26M Street GO Bond 2010 Park Bond Street Improvements TOTAL REVENUES EXPENDITURES Capital Replacement $474 Harmony Park CO Bond $3.26M Street GO Bond 2010 Park Bond Street Improvements TOTAL EXPENDITURES TOTAL REVENUES OVER EXPENDITURES 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED 37,200 44,707 53,930 44,707 166,000 170,980 176,109 328 - - - - - - 6,790 - - - - - - - 4,938,780 4,083,000 3,538,814 1,202,906 - - - - 925,000 - - - - $ 44,318 $ 4,983,487 $ 5,061,930 $ 3,583,521 $ 1,368,906 $ 170,980 $ 176,109 37,200 19,888 53,930 39,102 148,000 182,737 316,106 209,041 - - - - - - 1,282,759 - - - - - - - 201,451 4,083,000 3,538,814 1,202,906 - - - - 925,000 - - - - $ 1,529,000 $ 221,340 $ 5,061,930 $ 3,577,916 $ 1,350,906 $ 182,737 $ 316,106 $ (1,484,682) $ 4,762,147 $ - $ 5,605 $ 18,000 $ (11,757) $ (139,997) Page 116 of 164 CAPITAL PROJECTS FUND Capital Replacement DESCRIPTION 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED REVENUES 37,200 44,707 53,930 44,707 166,000 170,980 176,109 EXPENDITURES 37,200 19,888 53,930 39,102 148,000 182,737 316,106 TOTAL EXCESS/(DEFICIT) $ - $ 24,819 $ - $ 5,605 $ 18,000 $ (11,757) $ (139,997) REVENUES Capital Replacement Contribution - General Fund Use of Reserves TOTAL REVENUES EXPENDITURES IT Annual Replacement IT Virtual Servers Vehicles Equipment TOTAL EXPENDITURES 37,200 44,707 44,707 44,707 166,000 170,980 176,109 - - 9,223 - - - - $ 37,200 $ 44,707 $ 53,930 $ 44,707 $ 166,000 $ 170,980 $ 176,109 37,200 19,888 53,930 39,102 - 45,500 32,775 - - - - 65,000 - - - - - 83,000 137,237 283,331 $ 37,200 $ 19,888 $ 53,930 $ 39,102 $ 148,000 $ 182,737 $ 316,106 Page 117 of 164 CAPITAL PROJECTS FUND 2010 Park Bond 2008-09 2009-10 2010-11 2010-11 2011-12 2012-13 2013-14 DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATE ADOPTED PROJECTED PROJECTED REVENUES - 4,938,780 4,083,000 3,538,814 1,202,906 - - EXPENDITURES - 201,451 4,083,000 3,538,814 1,202,906 - - TOTAL BUDGET $ - $ 4,737,329 $ - $ - $ - $ REVENUES Bond Proceeds - 4,935,030 - - - - - Interest Income - 3,750 - 4,391 - - Use of Reserves - - 4,083,000 3,534,423 1,202,906 - TOTAL REVENUES $ - $ 4,938,780 $ 4,083,000 $ 3,538,814 $ 1,202,906 $ EXPENDITURES Freedom Park - 9,288 566,500 544,302 75,937 - - Independence Park - 179,213 3,316,500 2,948,054 638,825 - - Harmony Park - - 200,000 1,862 64,093 - - Eastside Trail Head Acquisition - - - 44,596 9,863 - At Large - - - - 414,188 - - UV Filter System - 12,950 - - - - - TOTAL EXPENDITURES $ - $ 201,451 $ 4,083,000 $ 3,538,814 $ 1,202,906 $ TOTAL REVENUES OVER EXPENDITURES $ - $ 4,737,329 $ - $ - $ - $ - $ - Page 118 of 164 TOWN OF TROPHY CLUB, TEXAS SOME FACTS ABOUT US Phone: 682-831-4600 — Fax: 817-491-9312 Website: www.trophyclub.org COMMUNITY AX Residents.... ............................. 8,024 p Square miles............................4.048 Number of Households .......... ...3,072 Household size .........................2.8 - LOCATION From DFW Airport ....................14.68 miles �= s From Dallas .............................. 30 miles From Ft. Worth .........................23 miles QUALITY OF LIFE Texas' first premiere planned community Wide range of home prices from the low $100's to $1,000,000 Country Club with two 18-hole premiere golf courses; including the only course designed by Ben Hogan 15.4 miles planned pathways in new developments TOWN AMENITIES Community Swimming Pool 817-491-0500 Harmony Park Independence Park Trophy Club Park 817-491-9616 COMMUNITY CHURCHES Bara Church 817-500-5848 Church at Trophy Lakes 817-430-8818 Fellowship United Methodist Church 817-430-1500 Lake Cities Church of Christ 817-430-1161 CLUBS AND ASSOCIATIONS Trophy Club Country Club 817-837-1900 Trophy Club Northwest Youth Football Trophy Club/Roanoke Girls Softball Association Trophy Club/Roanoke Soccer Association Trophv Club/Roanoke Youth Baseball Association Trophy Club/Roanoke Youth Basketball Trophy Club Women's Club COMMUNITY INVOLVEMENT Trophy Club is proud of its many volunteer groups and associations. We encourage all of our residents to become involved in shaping the direction of our Town. WE'RE THIS CLOSE .... American Airlines Center 40 minutes Bass Performance Hall 35 minutes Casa Manana 30 minutes Cowboy Stadium 30 minutes Dallas Museum of Art 32 minutes Dallas Zoo 31 minutes Ft. Worth Botanical Gardens 30 minutes Ft. Worth Zoo 35 minutes Hurricane Harbor 26 minutes Kimball Art Museum 30 minutes Morton H. Meyerson Symphony 35 minutes NRH2O Water Park 33 minutes Rangers Ballpark in Arlington 30 minutes Six Flags Over Texas 27 minutes Texas Motor Speedwav 10 minutes TOWN FINANCIAL STATUS Standard and Poor's - AA Moody's Investors Service — Aa3 TOWN ISO RATING Class 3 - Effective November 1, 2008 TAX RATES (Per $100 Valuation Denton County ................................. ....................... $0.27736 MUDNo. 1..............................................................$0.17500 Northwest ISD............ ............................................. $1.37500 PID No. 1 (Emergency Services) (Denton County). $0.10925 Tarrant County........................................................$0.26400 Tarrant County College District ............................... $0.14897 Tarrant County Hospital District ....... ....................... $0.227897 Town...................................................................... $0.53000 TAXES — COMBINED (Per $100 Valuation) MUD No. 1 (Tarrant County)..................................$2.72087 MUD No. 1 (Denton County)..................................$2.35736 PID No. 1 (Emergency Services) (Denton County). $2.29161 STATE SALES TAX — 8.25% (6.25% State, 0.50% EDC 4A, 0.25% EDC 4B, 0.25% Street Maintenance and 1.00% Town) PUBLIC IMPROVEMENT DISTRICT (PID) ASSESSMENTS For specific PID information, please visit www.trophyclub.org/pid UTILITIES Water and Sewer Gas/Electricity .... Telephone .......... Cable .................. NORTHWEST ISD Public Information:....... Lakeview Elementary Samuel Beck Elementa Medlin Middle School ................ Byron Nelson High School ........ Northwest High School .............. Steele Accelerated Hiah School 2009 Test Scores Trophy Club MUD 1 www.powertochoose.org AT&T Charter Communications 817-215-0000 nisd aanisdtLM 817-215-0750 817-215-0450 817-215-0500 817-698-5600 817-215-0200 817-698-5800 SAT — 1490 ACT — 21.2 TOWN COUNCIL Mayor Connie White Council Members: Larry Hoover, Mayor Pro Tern Margi Cantrell Bill Rose, Glenn Strother Jeannette Tiffany DEPARTMENTS Town Manager Mike Slye Assistant Town Manager Stephen Seidel Town Secretary Shannon DePrater MUD District Manager Robert Scott Community Development Director Carolyn Huggins Finance Director Eric Cannon Fire Chief Danny Thomas Information Systems Director Mike Pastor Parks & Recreation Director Adam Adams PIO/Marketing Manager April Reiling Police Chief Scott Kniffen Streets Director Ed Helton Page 119 of 164 TOWN OF TROPHY CLUB PROCUREMENT POLICIES AND PROCEDURES SECTION 1.0: POLICIES 1.01 Purpose The purpose of the Town's Procurement Policy is to provide the parameters for the expenditure of funds in the procurement of goods and services for the Town of Trophy Club. The policies and procedures outlined herein are intended to comply with the Town of Trophy Club's Mission and legally mandated federal and state statutes. 1.02 Policy Regardless of the value of the expenditure it is the policy of the Town of Trophy Club to promote competition that produces the highest quality goods and services at the lowest possible price whether or not the item is subject to bid. The Town Manager in coordination with the Town Council is charged with establishing the policies for the procurement of all goods and services. The Finance Department: • Develops purchasing objectives, programs, and procedures for the acquisition of materials, equipment, supplies, and services; • Helps department managers provide open and fair competition to vendors; and • Helps departments prepare and obtain approval of purchase orders, price agreements, and contracts, The City Secretary's Office/Department Managers or designee: • Receives, and monitors formal bids for purchases. The Department Managers: • Develops and maintains technical and non -technical commodity specifications; • Ensures funding is available for procurement in department budgets. • Provides open and fair competition to vendors; • Prepares requisitions; • Obtains approval of purchase orders, price agreements, and contracts, • Prepares requests for proposals (RFPs), requests for qualifications (RFQs) and requests for bids (RFBs); and • Monitors and evaluates the performance of vendors including but not limited to compliance with contract specifications. 1.03 Free and Open Competition All procurement transactions, regardless of dollar value, whether advertised or negotiated, shall be conducted in a manner so as to provide maximum free and open competition. The Town Manager or Town Council should be alert to organizational conflicts of interest or noncompetitive practices among contractors that may restrict or Page 120 of 164 eliminate competition or otherwise restrain trade. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors who develop or draft specifications and other requirements for solicitation instruments (Requests for Bids or Proposals) shall be excluded from competing for such procurement. 1.04 Compliance In order to have an efficient purchasing function, all departments must work in close cooperation with the Finance Department. Departments can ensure compliance with the Town's policies and procedures by: • Informing departmental personnel of the purchasing requirements and ensuring adherence; • Planning purchases in advance in order to allow sufficient time to advertise, when necessary, obtain proposals, quotations, or bids, determine best source, and issue purchase orders with reasonable lead-time for delivery and thus prevent emergencies; • Providing accurate and concise specifications for items requested and timely preparing requisitions, • Inspecting or supervising the inspection of commodities, services and equipment delivered; and determining acceptability of their quality, quantity, and conformity with specifications, and • Providing complete written documentation of a vendor's performance to be used in future bid award evaluations. SECTION 2.0: CODE OF ETHICS Officers and employees of The Town of Trophy Club are public servants, who will carry out their activities in a fair and legal manner avoiding actual or perceived conflicts of interest. All officers and staff members are expected to conduct the activities of the Town in full compliance with the law and in an honest, fair, and courteous manner. Officers and staff members must neither ask nor expect contractors, vendors or others with whom the Town does business to favor the Town, the officer or the individual staff member with special treatment. Officers and staff members should not permit personal preferences and dislikes to affect decisions related to their duties. To do so acts against the Town's policy which is to treat all individuals, members, potential members, contractors, and others fairly and equitably. Conversely, officers and staff members are expected to use their best professional judgment and expertise when evaluating potential vendors and contracts for purchasing goods and services. This section does not preclude officers and staff from considering past purchasing experience with a specific vendor when making a future purchasing decision or recommendation to Town Council. Third party references and vendor experience may be considered by the Town when evaluating and awarding contracts for purchases. Page 121of164 SECTION 3.0: CONFLICT OF INTEREST 3.01 Contracts Specifically, with reference to contracts, no employee or officer of the Town who exercises any functions or responsibilities in the review or approval of an undertaking or the carrying out of one of Town's contracts shall participate in any decision relating to that contract if the decision affects his or her personal financial interest, such officer or employee has a substantial interest as defined by state law, or participation by such officer or employee is otherwise prohibited by state law or Town policy. If a former staff member or Town officer has worked less than one year for a business seeking to contract with the Town, the business entity must make this known and must describe the relationship between the former employee/officer and the firm. In no instance may this former employee/officer have hours billed on any project or program. To do so is reason for not awarding a contract. 3.02 Declaration of Conflict of Interest In the event of a conflict of interest as defined by state law, the affected officer or employee must file a signed affidavit declaring his or her conflict of interest. The affidavit must be. filed with the Town Secretary. Such official, officer or employee must abstain from discussion of or voting on a bid, proposal or contract submitted by a business entity in which he/she has a substantial interest. More specifically, in addition to the requirement to complete an affidavit, when an item is placed before a Board, Commission, Committee, or Town Council for review, any and all members of those bodies who has a conflict of interest shall announce that he/she has such conflict and shall leave the room until the body has discussed and taken action on the item for which the member has a conflict. Moreover, it is the policy of the Town that an employee who has a substantial interest in a business entity as defined by state law, shall follow the procedure outlined in this section by completing an affidavit and leaving the room where a discussion and/or vote is taking place regarding the business entity in which the employee has an interest. Further it is the obligation of officials, officers and employees to avoid apparent conflicts of interest by abstaining and following the procedures specified in this section. Officials, officers and employees shall abstain from participating in the procurement process, which includes but is not limited to discussions, lobbying, rating, scoring, recommending, providing current copies of contracts outside of Public Information Act process, explaining or assisting in the design or approval of the procurement process on contract with the organization he or she represents or from which he or she receives a direct financial benefit; or on contracts with organizations in which a family member will realize a direct benefit. 3.03 Violations and Remedies Violations of the provisions of this Article constitute misconduct, subjecting the violator to any and all penalties prescribed by law. Penalties, sanctions or other disciplinary actions, to the extent permitted by state or local law, rules or regulations, shall be imposed for violations of the code of conduct/conflict of interest standards, by the Town's officers, employees or agents or by persons, contractors or their agents, when the procurement involves state or federal programs and/or funds. Appropriate sanctions, penalties or disciplinary actions shall be applied for violation(s) of these policies and/or state law. Violations of state or federal law shall be referred to the proper authority having jurisdiction over it. Page 122 of 164 3.04.1 Substantial Interest A person has a substantial interest in a business entity if: (1) the person owns 10 percent or more of the voting stock or shares of the business entity or owns either 10 percent or more or $15,000 or more of the fair market value of the business entity; or (2) funds received by the person from the business entity exceed 10 percent of the person's gross income for the previous year. Additionally, a local public official is considered to have a substantial interest if a person related to the official in the first degree by blood or marriage, as defined by Chapter 573 of the Texas Government Code, has a substantial interest as defined herein. SECTION 4.0: LEGAL CONSIDERATIONS 4.01 Procurements Exempt from State Law Competitive Bid Requirements Purchases made by the Town shall be in accordance with State law. Except as specifically exempted by state law or by the terms of this Procurement Polices and Procedures Manual, including but not limited to Sections Four, Five and Seven, written, competitive bids must be taken for all procurements over $25,000. Procurements exempt from the competitive bid requirement are as follows: • Those made in case of public calamity, where it is necessary to act immediately to appropriate money to relieve the necessity of the Town's residents or to protect or to preserve Town property and for which Town Council has approved a Resolution ratifying the expenditure as an exception to the competitive bid requirement. Public calamity shall mean a grave event or occurrence that causes great loss or distress for the residents of the Town, including but not limited to natural disasters, acts of war, acts of terrorism, and other events as authorized by law or as determined by the Town Council to constitute a public calamity after consideration of the existing facts and circumstances. Purchases made pursuant to this exception shall be in accordance with the Emergency Management Procedures in effect at the time of the purchase; • Those made necessary by unforeseen damage to Town property, machinery or equipment for which Town Council has approved a Resolution ratifying the expenditure as an exception to the competitive bid requirement. Such resolution shall explain the nature of the damage, the cause of the damage, and the urgent need that supports the use of an exception to competitive bid. Unforeseen damage shall mean unexpected damage caused by some natural force or act of vandalism or other criminal or negligent act or omission. Purchases made pursuant to this exception shall be in accordance with the Emergency Management Procedures in effect at the time of the purchase; • A procurement necessary to preserve or to protect the public health or safety of the Town's residents for which Town Council has approved a Resolution ratifying the expenditure as an exception to the competitive bid requirement. Purchases made pursuant to this exception shall be in accordance with the Emergency Management Procedures in effect at the time of the purchase, • Those for personal, professional, or planning services as budgeted are exempt from competitive bid; however, the procurement of those types of services shall be done in accordance with state law requirements and the RFQ/RFP process as specified in the Town's Procurement Policies and Procedures manual, including but not limited to Section 5.07 of that manual; Page 123 of 164 • Those for work performed and paid for by the day as work progresses as budgeted by the Town Council, • A purchase of land or right-of-way for which Town Council has approved a Resolution authorizing the expenditure as an exception to the competitive bid requirement; • Items that are available from only one source and for which Town Council has approved a Resolution authorizing the expenditure as an exception to the competitive bid requirement, • A purchase of rare books, appears, and other library materials for a public library and for which Town Council has approved a Resolution authorizing the expenditure as an exception to the competitive bid requirement; • Paving, drainage, street widening, and other public improvements, or related matters, if at least one-third of the cost is to be paid by or through special assessments levied on property that will benefit from the improvements; • A public improvement project, already in progress, authorized by the voters of the municipality, for which there is a deficiency of funds for completing the project in accordance with the plans and purposes authorized by the voters and for which Town Council has approved a Resolution authorizing the expenditure as an exception to the competitive bid requirement; • A payment under a contract by which a developer participates in the construction of a public improvement as provided by Chapter 212 of the Texas Local Government Code and for which Town Council has approved a Resolution authorizing the expenditure as an exception to the competitive bid requirement, • Personal property sold: o At an auction by a state licensed auctioneer provided that such purchase has been approved as a part of the budget or that the Town Council has approved a Resolution authorizing the expenditure as an exception to the competitive bid requirement; o At a going out of business sale held in compliance with Chapter 17, Texas Business and Commerce Code provided that such purchase has been approved as a part of the budget or that the Town Council has approved a Resolution authorizing the expenditure as an exception to the competitive bid requirement o By a political subdivision of the state of Texas, a state agency of the State of Texas, or an entity of the federal government pursuant to an interlocal agreement approved by Town Council; or o Under an interlocal contract for cooperative purchasing administered by a regional planning commission established under Chapter 391 of the Texas Local Government Code provided that such purchase has been approved as a part of the budget and that Town Council has approved the interlocal contract for cooperative purchasing; • Services performed by blind or severely disabled persons; • Goods purchased by a municipality for subsequent retail by the municipality and for which Town Council has approved a Resolution authorizing the expenditure as an exception to the competitive bid requirement, Page 124 of 164 • Electricity; or • Purchases made pursuant to an approved cooperative purchasing program or those from an approved state program provided that Town Council has approved participation in the cooperative purchasing or approved state program. Contracts shall be awarded in a manner consistent with the provisions of Town policy statements and state law. 4.02 Conflict of Interest An employee of the Town may not solicit bid quotations from relatives of the employee or relatives of another Town employee on products to be purchased by The Town. 4.03 Public Access to Procurement Information Procurement information shall be a public record to the extent provided by the Texas Open Records Act and the Freedom of Information Act and shall be available to the public as provided therein. If a proposal contains information that the bidder considers proprietary and does not want disclosed to the public or used for any purpose other than the evaluation of the offer, all such information must be clearly marked as proprietary and confidential by making such notation on each page or portion thereof containing propriety and confidential information. The Town reserves the right to duplicate, use or disclose the information as needed to prepare contract documents and working documents for the project and is not liable for accidental disclosure of such information. 4.04 Confidentiality of Bidders Quotations A vendor's bid/proposal is confidential until opened. Therefore, no bid or proposal shall be opened before the date and time of the published opening of such bid/proposal. Opening bids/proposals prior to the publication date and time is a violation of state law and Town policy. SECTION 5.0: METHODS OF PROCUREMENT 5.01 General The Town has four methods for procuring goods and services each of which is determined by the total estimated cost of the purchase. However, regardless of the cost of the purchase, the objective is to secure the highest quality goods and services at the lowest possible price. No purchase may be split to circumvent the dollar amount requirements. With the exception of Petty Cash and procurement card purchases, the procurement process begins with the preparation and approval of a Purchase Order (see Section 6.0). All purchases except those made through Petty Cash, Procurement Card, or those listed under the exemptions in Section 6.1 must be made through an approved Purchase Order or Contract. Purchase Orders will not be issued "after -the -fact". 5.02 Petty Cash Purchases - Cost up to $100 All Town departments and employees have access to the use of petty cash funds for individual item purchases with dollar values not in excess of $100. The petty cash fund is to be used for small purchases that the employee can pick up at a local facility if a purchasing card is not accepted or if the employee has not been given a purchase card. Town employees are not to misuse petty cash funds by splitting a purchase into more than one transaction in order not to exceed the $100 limit. A petty cash slip must be completed and signed by the requesting employee and authorized by the employee's manager. Receipts for each transaction must accompany the petty cash slip. Neither a purchase requisition nor competitive bids are required when using petty cash. Page 125 of 164 5.03 Procurement Card Purchases —Travel Expenses • Personal travel expenses (expenses made in support or for the benefit of anyone other than the employee/official or expenses made in support or for the benefit of the employee which are not attributable to Town business) may not be charged to a procurement card issued by the Trophy Club Entities. All travel and related expenses incurred must be documented and submitted to the Town along with a completed Travel Expense Form that includes all receipts and supporting documents in accordance with IRS codes and regulations. A copy of the Travel Expense Form is attached as Exhibit "A" to this Procurement Policies and Procedures Manual. • If the training or seminar was not approved through the budget process, written permission must be obtained from the Department Manager or Town Manager prior to travel. There must be money in the budget to cover the travel unless the Town Manager or designee makes the exception. • Transportation — Attach a copy of the airline ticket showing flight times to the appropriate purchasing card transaction sheet received from the Procurement Card Administrator. If the mileage to drive your personal car is more than the cost of the airline ticket plus ground transportation (i.e. taxi or shuttle service) plus airport parking costs, the employee reimburses the difference. Attach a copy of taxi or shuttle service receipts if applicable to the purchasing card transaction sheet if they take a purchasing card. If you drive your personal car and claim mileage, you cannot charge your gasoline on your purchasing card. If you drive a Town of Trophy Club vehicle or if you receive a car allowance, you can charge your gasoline for out-of- town trips. • Lodging — A copy of the invoice showing all expenses should be attached to the purchasing card transaction sheet received from the Procurement Card Administrator. In -room movies or pay television, phone calls, golf, sporting events, dry cleaning or laundry, and valet parking are not reimbursable expenses. For Texas destinations, you need to present a copy of the Texas Sales and Use Tax Exemption Certification. State taxes should not be paid but city taxes may or may not be exempt depending on local resolutions. • Meals — receipts should be attached to the purchasing card transaction sheet received from the Procurement Card Administrator. You actually need two receipts. One would include the breakdown of items bought. The other would be the receipt that shows the actual amount charged that includes a reasonable tip of not more than 15%. No alcoholic beverages may be charged. The total for the day depends on the time you leave and the time you come back. Generally, you must be traveling by 7:00 a.m. to receive breakfast and stay after 7:00 p.m. to receive the evening meal. The most per day is $30 if you are traveling or at a conference the full day. If there is a partial day of travel, you will need to keep the daily total to $10 per meal. If your conference includes a meal, you should consider the meal to be $10 of your daily amount. • Registration — if you do an on-line registration, be sure to screen print details that show how much the conference costs, dates of the conference, and name of the conference. If you fax the registration information, keep a copy of the same details. Attach the copy to the purchasing card transaction sheet. • Any unauthorized expenses are the responsibility of the cardholder and must be reimbursed to the Town of Trophy Club. • The Town Manager or designee must approve any exceptions to the above. Page 126 of 164 5.04 Procurement Card Purchases The intent of the procurement card is to provide a controlled, but less labor-intensive alternative to the existing procedures for purchasing and paying for items up to the pre- determined credit limits. The Department Managers shall determine employees within each Department who are to be issued a procurement card and the transaction value limit to be assigned to each individual's card. The Town Manager or designee shall approve all limits. Cards are issued in the name of the designated Town employee and the Trophy Club Entities. The card remains the property of the Trophy Club Entities. Each potential cardholder shall attend a training session and sign a procurement card policy that documents the cardholder's responsibilities prior to being issued a card. The Procurement Card is to be used to make purchases for operations included in the Town's approved budget. Violations of these requirements may result in revocation of use privileges and/or disciplinary action, up to and including termination of employment. Employees who have inappropriately used the Procurement Card will be required to reimburse the Town for all costs associated with the improper use. Department Managers shall report any violations of this policy or abuse of a procurement card to the Town Manager or designee. Department Managers who fail to properly report such violation or abuse shall be subject to disciplinary action, up to and including termination of employment. Each employee who has been issued a card shall ensure that a receipt that indicates the place, date and nature of the purchase is obtained each time the card is used. The receipts will be attached to the procurement card transaction sheet, which will be signed, dated, and turned in to each applicable Department Manager who will review each purchase for appropriateness. The Department Manager shall sign the purchasing card transaction sheet as an indication that all transactions have been reviewed and approved and forward to the Procurement Card Administrator within the specified time limit of no more than three days. The Procurement Card Administrator will reconcile the individual Department packets with the monthly statement received from the issuing Bank. Should any charges not be supported by receipts, the Procurement Card Administrator will notify the applicable Department Manager who shall obtain a receipt or other proper documentation evidencing the nature and amount of the purchase. In the event that a receipt is lost or an employee fails to obtain a receipt, a lost receipt form shall be completed and attached to the procurement card transaction sheet. Such form shall contain an explanation of the reason that the receipt was not obtained or was lost and any and all steps taken to obtain a duplicate copy of the receipt. The lost receipt form shall be signed by the Manager or Director of the Employee's Department. An employees procurement card privileges may be revoked for failure to provide a receipt or otherwise comply with the Town Purchasing Policies and Procedures Manual. Use of a procurement card for a purchase in excess of $2,500 shall require the review and approval of the Town Manager or designee. If a purchase order is issued, attach the original purchase order with the appropriate signatures to the procurement card transaction sheet so that Finance can close the purchase order for financial reporting. The Procurement Card Administrator is responsible for compliance with the issuing bank's Procurement Card guidelines and notifying the Town Manager or designee of any problems. Additionally, each Department Manager shall be responsible for taking appropriate remedial action to correct noncompliance with the Town's policies and procedures governing procurement cards by his or her respective employees. Page 127 of 164 5.05 Purchases over $3,000 but less than $25,000 If the cost of the item(s) exceed $3,000 but is less than $25,000, departments are required to secure at least three (3) documented quotes on the item(s). In keeping with State Law, at least two (2) of the quotes must be from Historically Underutilized Business (HUBs) located in Denton County. If a purchase falls within the foregoing cost parameters and if a firm classified as a HUB handles that type of product, such HUB must be contacted on a rotating basis, but a department must attempt to contact at least two HUB's on each order. Once all bids have been received and evaluated, the Department Manager or his or her designee will place the purchase to the lowest responsible bidder. In the event that a Department Manager or his or her designee desires to award a bid to a bidder other than the low bidder, such employee provide a detailed explanation in writing specifying why the lowest bidder was not accepted. Such written explanation shall be attached to the bid sheet. 5.06 Competitive Sealed Bids - Cost over $25,000 The Town Council must approve all non -budgeted or unanticipated purchases with values in excess of $25,000 prior to the purchase. Once a resolution has been passed or approval has been granted, the purchase must be made through the use of competitive sealed bids (see Section 7.0) or some other purchasing method as authorized by this policy. Invitations for sealed bids shall include specific instructions to the vendors concerning bid submission requirements including the time, date and place for receipt of bids by the Town. Competitive sealed bids are to be advertised in local newspapers of general circulation under the legal notices section. The bid must be advertised at least 14 days prior to the date of the bid opening. The advertisement is to give adequate instruction as to the nature of the bid, date and time of bid opening, and bidders conference, if applicable. Exceptions to Competitive Sealed Bidding Competitive sealed bidding is not necessary if one of the exceptions in Section 4.0 of these policies is applicable. 5.07 Professional Consulting Services Contracts —RFQ/RFP Process a. RFQ/RFP Process - Professional consulting services means those within the scope of the practices of accounting, architecture, land surveying, professional engineering, and other areas as defined by the laws of the State of Texas. Such services to the Town are to be provided pursuant to a third party independent contractor agreement for a specified time period. Competitive bidding shall not be used to select the professionals/consultants contracted by the Town. Compensation will be negotiated before the contract is signed and after the consultant has been selected on the basis of his or her demonstrated competence and qualifications to perform the services for a fair and reasonable price. When professional consulting services are needed, the Department requesting the services will prepare a Request for Qualifications setting forth a description of the scope of services needed, the minimum desired qualifications, credentials and experience, and the relative importance of each, and will forward that information to the Town Manager. The RFQ shall be advertised and may also be sent out to qualified vendors whom Town staff recommends. The Town Manager will assemble a team (Selection Team) of appropriate staff that will evaluate the responses submitted by those firms whose qualifications meet the requirements set forth in the Request for Qualifications. Requests Page 128 of 164 for Proposals shall be solicited and processed in accordance with the requirements set forth in Section 5.07(b) hereof. b. RFP Process - A Request for Proposal (RFP) will be sent to each consultant identified by the Selection Team in accordance with the RFQ process set forth in Section 5.07(a) above. However, if the two-step RFQ/RFP Process is not utilized and the single step RFP process is utilized, then the RFP must be advertised and must require that proposals contain information identifying qualifications, credentials, and experience of those vendors submitting a response. The RFP shall also list the services desired and a deadline for return of the RFP. The request shall require the responding professionals/consultants to provide a schedule for completion of the scope of services, where applicable. Copies of the proposal(s) shall be submitted to the Town Secretary who shall process the responses in accordance with Section 7.0 and who will forward to the members of the Selection Team. Interviews shall be scheduled with the highest ranked firms. The Selection Team will ask each finalist to make a presentation of experience and then may question the firms as to capability and methods of approach for furnishing the required services. Professional compensation is not considered in these discussions. The qualified firm(s) shall be ranked from most qualified to least qualified. The Selection Team shall begin negotiations with the most qualified to develop a contract. The Town contract shall include all relevant terms and conditions, including but not limited to, compensation, time required and full scope of work to be performed. If an agreement satisfactory to both the Town and a firm cannot be reached, negotiations will be terminated with that firm and the process started over with the second choice candidate and so on. As soon as an agreement is reached, the Selection Team shall make its recommendation to the Town Council. c. Frequency - The RFQ/RFP process for professional services may be utilized bi-annually. 5.08 Annual Contracts For goods or services that are used repetitively throughout the Town such as office supplies, paper goods, mailing services, or stationery, the Town may enter into an annual contract with a supplier. The purpose of entering into an annual contract is to eliminate the need to obtain competitive pricing each time repetitively used items are requested. The Town will obtain competitive sealed bids requiring that bid prices remain in effect for a specified period. The Town will enter into agreement, upon approval of the Town Council (if the contract price exceeds $25,000), with the approved bidder by signing a contract stating the terms and conditions. Once the contract period nears the end of the term, the Finance Department will re -advertise the bid request for the following year giving fair opportunity for vendors to respond. 5.09 Sole Source Purchases When a department identifies a potential sole source purchase, a detailed justification explaining why a sole source purchase is necessary must be provided to the Town Manager or designee in advance for review and concurrence. Upon review and concurrence of the Town Manager or designee, a Resolution outlining the basis for the sole source purchase shall be submitted for Town Council approval. Except as specifically provided otherwise in these policies, a sole source purchase may only be made pursuant to an approved Town Council Resolution. 5.10 State Contract Purchasing The Town has the option of purchasing items on contract through the Houston -Galveston Area Council Cooperative Purchasing program and the State of Texas central purchasing agency. Participation in these programs is strictly voluntary and the Town is not obligated Page 129 of 164 to purchase through either. According to Section 271.081 - 271.083 of the Texas Local Government Code, The Town is not required to obtain competitive bids for items that are on state or local government contract. Because the State of Texas central purchasing agency purchases in large quantities through a state cooperative purchasing program, prices are generally lower than retail. One must keep in mind when purchasing items under state contract that there are no alterations or modifications to the specifications that are listed with the cooperative purchasing programs. 5.11 Alternative Project Delivery Methods for Certain Projects. Alternative project delivery methods, include but are not limited to, construction manager at risk, construction manager agent and design build contracts. Any of the alternative project delivery methods specified in Subchapter H of Chapter 271 of the Texas Local Government Code, as amended, may be utilized provided that the purchase and the procedures utilized in making that purchase comply with all requirements specified therein. SECTION 6.0: THE REQUISITION PROCESS 6.01 Procedure for Non -Emergency Purchases When the need arises for a single purchase of goods and/or services with an estimated value in excess of $10,000, the user Department shall originate an on-line purchase order. The purchase order must be prepared far enough in advance of the date that the goods or services are needed to allow all procurement procedures to properly function, including: • Securing appropriate approval of the purchase • Advertising for bids, if necessary • Obtaining bids or price quotations • Evaluating bids • Preparing the contract • Allowing delivery of goods or services in a timely manner Each Department is responsible for ensuring that duplicate purchases are not made. Once a purchase order is received, the Department Manager must: • Check the purchase order for completeness, including quantity and concise specifications; • If specified as a sole source, ensure the reason for the sole source is documented and appropriate, • Verify the budget authority. Check budget line item authority and budget balance for sufficient unencumbered amount to cover the purchase. Once the vendor selection process has been completed, the Department Manager will bring the requisition to Finance who will prepare the purchase order The Department Manager will then secure the appropriate approval of the purchase order or contract. Page 130 of 164 The Town is not liable for making payment to vendors for purchases that have not had prior approval of the Department Manager and have not been issued a purchase order number. The Department needs to attach the approved Purchase Order to the invoice received and forward to Finance for payment. 6.02 Procedure for Emergency Purchases The designation of emergency purchase indicates a situation of such urgency that normal purchasing procedures must be modified in the interest of time, and therefore no competitive bids are required. The Town is allowed to make emergency or exempted purchases without competitive bidding as defined in Texas statutes. An approved Town Council Resolution is required for all emergency purchases; provided however, that if due to exigent circumstances, the purchase must be made and time does not allow the posting and holding of a Council meeting, the Town Manager or designee, may authorize the expenditure by providing written permission to make the emergency purchase in accordance with the Emergency Management Procedures in effect at the time of the purchase; provided however, that the Town Manager or designee shall prepare and submit , a ratifying Resolution to Council at the first available Council meeting after the purchase is made where the item may be properly posted as required by law. A purchase is not considered to be an emergency if the expenditure becomes necessary due to poor planning. All emergency purchases are processed as follows: • The applicable Department Manager will be notified immediately with as much information as possible about the emergency purchase required. • The Department Manager contacts as many vendors as necessary to arrange the emergency purchase. The purchase is completed by telephone by issuing a verbal purchase order number to the vendor and requesting expedited delivery. The purchase order is either mailed or faxed to the vendor at a later date. • Staff making the request may be required to pick-up the emergency purchase from the vendor, if applicable, if expedited delivery from the vendor is not available. • Council approval or ratification must be obtained for all such emergency purchases exceeding $25,000.00. SECTION 7.0: PURCHASING PROCESSES 7.01 Policy Competitive written or telephone bids are to be sought for all purchases over $3,000 (see Section 5.05). All practical means to obtain the best price available should also be used when making emergency purchases. Competitive sealed bids are required for those bids exceeding $25,000 (see Section 5.06). The bid consists of the items offered by the vendor in response to the specifications, along with details governing the offer. The Town bidding procedures contain the following general requirements: • A short summary of the Request For Bid (RFB) or Request for Proposal (RFP) shall be published in local newspapers of general. The advertisement is to be published under the Legal Notices section of the newspaper. This should be coordinated through the City Secretary's Office. Page 131 of 164 • Bids are received until the date and hour set out in the specifications. The Town Secretary or her designee will mark bids with the date and time at which they are received. Once a bid is submitted, the bidder cannot alter or correct a bid. A vendor who wishes to withdraw a previously submitted bid and/or submit an alternate bid may only do so prior to the bid opening. Under no circumstances will bids be accepted after the specified date and time. The bids are to be opened at the date and hour specified in the bid and notice documents, and submitted to the requesting department for review. Generally, the lowest and best responsible bid is accepted. Occasionally, a bid may be split between vendors to obtain optimum pricing. If no bid is found to be acceptable, the entire bidding process must be repeated. Sealed bids are opened publicly in the presence of at least three (3) Town employees. The Town Secretary or her designee will coordinate the opening of the bids. • Bids are to be kept confidential from competitors until after the bid has been opened. Once the bid is opened, the bid becomes open record in accordance with the Texas Open Records Act. • Sealed bids must be submitted to the Town of Trophy Club by mail or hand delivered to Town offices. Envelopes must be clearly marked that a sealed bid is enclosed. Faxed or late bids will not be considered for award. They should be addressed to the Town Secretary. • The Town of Trophy Club reserves the right to reject any and all bids submitted and to waive any and all irregularities. It is the consistent policy of the Town to use competitive principles in awarding all public contracts of any amount with only limited exceptions as allowed by law. This includes the purchase and lease of goods, the purchase of services, and construction projects. These competitive principles apply to all departments of the Town of Trophy Club. 7.02 Requests for Bids (RFB) or Requests for Proposals (RFP) RFBs and RFPs are used to notify vendors that the Town has specific requirements for goods and/or services and that vendors are being offered an opportunity to fulfill those requirements. The bid system is to be kept simple and practical, and the bids must be advertised as widely as possible in order for competition to work. Complicated bid invitations or requests for proposals discourage competition and drive up prices. 7.03 Bid Packet A bid packet contains documents needed by the vendor to respond to the requirements of the RFB/RFP. It may include several elements: Request for Bid (RFB) or Request for Proposal (RFP): This is the cover form for the bid/proposal package. It provides specific information that the bidder will need to respond. As applicable, it should include: • Quantity and brief description of goods or services to be provided • Request for unit cost, extended cost, and total cost of items bid • Estimated delivery time if vendor is awarded the bid • Closing date and time for receiving bids or proposals. Page 132 of 164 • Place where bids or proposals are to be sent, including the address and office • Person to contact for additional information • Instructions to bidders (see example in Appendix F) • For RFPs only: Factors to be used in the evaluation process, the weights attached to each factor. Evaluation factors may include price, experience of vendor's staff, ability to respond in a timely way, past recommendations, safety record in accordance with a duly adopted Town vendor safety record policy, and financial soundness, as well as any others considered necessary. Other evaluation factors will depend on the individual requirements attached with the procurement. Standard Terms and Conditions: All conditions of doing business with the Town will remain constant for all contracts and purchases, unless specifically deleted. They are usually presented as an attachment to the RFP. Special Provisions: Terms and conditions required for a particular contract or purchase. Specification: The description of the purchase requirements. In place of enclosing the actual specification, information about where the specification may be obtained may be substituted. Pricing: The offer and acceptance page. The vendor quotes prices in accordance with the specification requirements. Prices are usually provided by unit and include the total cost for the estimated amount required. A list of attendees and minutes of the bidders conference by the City Secretary or her staff must be kept as part of the procurement file. 7.04 Competitive Proposals Competitive proposals can only be used for procurements of high-technology products or services as allowed by law. The specification shall be written using performance standards rather than the description of the good or service. The specification must also specify the relative importance of price and other evaluation factors by identifying the weight to be given to each factor. • Vendors submit a proposal for a system to satisfy the requirements set forth in the proposal. Proposals may incorporate various types of hardware or services to accomplish the performance objectives set forth in the specifications. • After proposals are received, the Town may enter into discussions with offerors who submit proposals and who are determined to be reasonably qualified for the award of the contract based upon proposal specifications. Offerors shall be treated fairly and equally with respect to any opportunity for discussion and revision of proposals. Revisions may be permitted during the discussion process after submissions and before the award of the contract in order to obtain the best final offers. • The contract must be awarded to the responsible offeror whose proposal is determined to be the most advantageous to the Town considering the relative importance of price and the other evaluation factors included in the request for proposal. Page 133 of 164 7.05 Cancellation of a RFB/RFP RFBs and RFPs may be canceled by the Town at any time before the date set for opening bids. A cancellation notice should be mailed or faxed to all vendors receiving bid or proposal invitations. 7.06 Modification of a RFB/RFP RFBs and RFPs submitted to vendors may also be modified by the Town after being issued but before the final date for submission. When modifications are required, addenda shall be mailed and/or faxed to all vendors receiving bid or proposal packets. The modification notification should state whether the bid opening date is or is not extended. The bid opening date may be extended if notification of the amendment will not give vendors ample time to respond to the modified request. 7.07 Receiving the Bid or Proposal — Procedural Requirements Receiving competitive bids and proposals must be done properly in order to ensure that no possibility of favoritism or even the appearance of favoritism exists. Notice of the time and place at which the bids/proposals will be publicly opened must be published at least once a week for two consecutive weeks. The date of the first publication must be at least fifteen (15) days before the date of public opening. • Each bid or proposal must be returned to the Town Secretary's Office as designated in the invitation. Each proposal is to be in a separate envelope, sealed and with the bid or proposal identification number marked on the outside of the envelope. If more than one bid is to be submitted, vendors are required to use separate envelopes for each bid. • The bid or proposal envelope must be clearly marked by the offeror with the date upon which it is submitted to the Town and the Town Secretary or her designee shall mark the date and time of receipt of by the Town. • The bid or proposal envelope should then be filed unopened together with the other bids or proposals for the same bid invitation until the time of the bid opening. • Bids or proposals must be received by and opened on the date, hour and location as specified in the invitation/request. Vendors are invited and encouraged to attend the bid opening. Bid openings are considered open meetings and anyone can attend. Three (3) Town representatives (i.e. employee, town official, or professional staff) must be present at all bid openings. • All bids and proposals must be sealed with the identification number clearly marked on the outside of the envelope. One bid or proposal may be submitted per envelope. Opened bids shall be kept on file and available for inspection. 7.08 Disqualified Bids The following are grounds for disqualifying a submitted bid: • Incomplete bids/proposals may be considered non -responsive. Such bids/proposals may be considered for award if the non -responsiveness is due to a non -material omission. (i.e. the omission does not affect price, quality, quantity, delivery or other material contractual conditions). • Unsigned bids/proposals, or bids/proposals with unauthorized signatures. Page 134 of 164 • Bids or proposals received after the date and time for opening. Late bids/proposals are not considered for award of the purchase, will not be opened, and will be returned to the submitting bidder/proposer. • Bids/proposals where prices are conditional on award of another bid, or when prices are subject to unlimited escalation. If allowed by the specification, prices may be subject to escalation based on an independent wholesale index. 7.09 Correction or Withdrawal of a Bid Bids may not be altered or amended after the submission deadline. A non -material omission or error may be waived if: • The omission or error relates to a matter of form, not substance; and • Does not otherwise prejudice the other bidders/offerors. Any alteration or change made to a bid or offer prior to opening must be initialed by the authorized signatory of the bidder guaranteeing authenticity. Mathematical errors may not be corrected. In the event of a conflict between a unit price for an item(s) and the total price for such item(s), the Town reserves the right to resolve the conflict by accepting the lowest price. SECTION 8.0: EVALUATING COMPETITIVE BIDS 8.01 General The Finance Director or his/her designee will provide tabulations, calculation checks, price extension and information about compliance with specifications to the RFB/RFP. 8.02 Tabulating the Results When bids or proposals are opened, the results are tabulated by the Finance Director or his designee for easy reference. The following information is included in the bid analysis: • All calculations and sums are double checked for accuracy. • Unit prices are extended to a total price for the requested quantity. • The bid or proposal is verified to determine if all requirements listed meet specifications. All areas where the bid/proposals fail to meet conditions included in the specifications and whether any failures disqualify the bid/proposal are listed. Any modifications to the specifications submitted by the vendor are so noted. • All required samples to be included, if applicable, are verified by the Department. • Samples of the desired product, if required, are tested and results of the test noted by the Department. 8.03 Basis for Purchase Decision The evaluation and recommendation includes whether or not the vendor has submitted a responsive bid or proposal (one that meets all criteria of the RFB/RFP). Additionally, information on the vendor's record of being a responsible bidder (one who has proven capable of performing a contract and/or appears financially and technically capable of adequately performing this contract) is included. If the bidder's safety record is to be considered, the evaluation states if the bidder has an acceptable record, and if not, the identifiable factors that were not satisfactory as required by the written definition and Page 135 of 164 criteria for accurately determining the safety record of a bidder and the Town has complied with all other requirements of §252.0435 of the Texas Local Government Code, as amended. SECTION 9.0: AWARDING THE BID 9.01 Policy The Town awards bids to the vendor who meets the requirements set forth in the bid documents who offers the lowest cost or the vendor who provides goods or services at the best value for the Town pursuant to the criteria set forth in Section 252.043 of the Texas Local Government Code, as amended. If staff recommends award of a bid to a vendor who is not the lowest responsible bidder, justification for the vendor selection must be documented. In the event that no bid is deemed satisfactory, the Town may declare that all bids are unacceptable. 9.02 Disqualification of a Bidder If a bidder has provided unsatisfactory service or products to the Town in the past, those experiences are to be thoroughly documented in order to support any later disqualifications. A vendor who fails to provide satisfactory products, goods or services or who has breached, terminated or been terminated from a contract with the Town in the past will be removed from the Approved Vendors List for future bidding opportunities and may be disqualified from bidding on future projects. SECTION 10.0: PROTESTING A BID Upon selection of an offeror or bidder, all competitors must be notified in writing of the procurement results and advised of their right to appeal the decision by the Department. A protest must be submitted to Town Manager or designee within seven (7) calendar days of the date upon which the Town's written notice of procurement results is made. All such protests will be reviewed by the Town Manager or designee who will issue a written decision regarding the protest. An appeal from the decision of the Town Manager or designee may be made to Town Council and shall be placed on the Council agenda on the first available date for which notice and publication requirements may be met after a written notice of appeal is received by the Town Secretary. SECTION 11.0: PROCUREMENT SPECIFICATIONS A specification is a concise description of goods or services the Town seeks to buy, and the requirements the vendor must meet in order to be considered for the award. A specification may include requirements for testing, inspection or preparing an item for delivery, or preparing or installing it for use. The specification is the total description of the purchase. A good specification has four characteristics: • It sets the minimum acceptability of the good or service. The term minimum acceptability is key, since the vendor must know the minimum standard to determine what to provide. Setting too high a standard means tax dollars will be wasted, while setting too low a standard means the good or service will not meet the expectations of the user. • It should promote competitive bidding. The maximum number of responsible vendors should be able to bid to the specifications. Restrictive specifications decrease competition. Page 136 of 164