Fiscal Year 2017-2018Annual Program of Services
Town of Trophy Club
2017-2018
2 Annual Program of Services- 2018
Annual Program of Services
3Annual Program of Services- 2018
Table of Contents
INTRODUCTION
COUNCIL VOTE & TAX RATE ...................................................................................................................................................5
KEY OFFICIALS .........................................................................................................................................................................6
BUDGET AWARD .......................................................................................................................................................................7
PREPARED BY ...........................................................................................................................................................................8
READER’S GUIDE ....................................................................................................................................................................9
BUDGET CALENDAR ...............................................................................................................................................................13
MANAGER’S MESSAGE ...........................................................................................................................................................14
STRATEGIC PLANNING
STRATEGY MAP .......................................................................................................................................................................19
GENERAL FUND FIVE-YEAR FORECAST ............................................................................................................................20
FISCAL YEAR 2018 STRATEGIC PLAN ...................................................................................................................................21
ORGANIZATION
ORGANIZATIONAL CHART ...................................................................................................................................................23
FULL-TIME EQUIVALENT (FTE) SUMMARY ......................................................................................................................24
TAX RATE
TAX RATE CALCULATION .....................................................................................................................................................26
TAXABLE VALUES, RATES, AND RATIOS .............................................................................................................................27
BUDGET IN BRIEF
BUDGET IN BRIEF ..................................................................................................................................................................29
ALL FUNDS SUMMARY
ALL FUNDS SUMMARY FISCAL YEAR 2018 ........................................................................................................................38
ALL FUNDS SUMMARY (THREE-YEAR) ..............................................................................................................................40
SUPPLEMENTAL AND CAPITAL REPLACEMENT
SUPPLEMENTAL ITEMS FY18 ...............................................................................................................................................43
CAPITAL & EQUIPMENT REPLACEMENT FY18 ..................................................................................................................46
THE GENERAL FUND
GENERAL FUND .....................................................................................................................................................................48
MANAGER’S OFFICE ...............................................................................................................................................................55
LEGAL ......................................................................................................................................................................................58
POLICE ......................................................................................................................................................................................61
EMERGENCY MEDICAL SERVICES & FIRE .........................................................................................................................65
STREETS ...................................................................................................................................................................................71
4 Annual Program of Services- 2018
PARKS........................................................................................................................................................................................74
MEDIANS .................................................................................................................................................................................78
RECREATION ...........................................................................................................................................................................79
COMMUNITY EVENTS ...........................................................................................................................................................83
COMMUNITY DEVELOPMENT ..............................................................................................................................................84
PLANNING & ZONING ............................................................................................................................................................87
FINANCE ..................................................................................................................................................................................88
MUNICIPAL COURT ................................................................................................................................................................91
ADMINISTRATIVE SERVICES ...............................................................................................................................................93
INFORMATION SERVICES ......................................................................................................................................................97
FACILITY MAINTENANCE ...................................................................................................................................................100
OTHER MAJOR FUNDS
CAPITAL PROJECTS FUND ...................................................................................................................................................102
DEBT SERVICE FUND ...........................................................................................................................................................104
SPECIAL REVENUE FUNDS
COURT SECURITY FUND .......................................................................................................................................................111
COURT TECHNOLOGY FUND ...............................................................................................................................................112
CRIME CONTROL PREVENTION DISTRICT FUND ...........................................................................................................113
ECONOMIC DEVELOPMENT CORPORATION (EDC) 4B FUND .......................................................................................115
HOTEL OCCUPANCY TAX FUND .........................................................................................................................................117
STREET MAINTENANCE SALES TAX FUND.......................................................................................................................119
TAX INCREMENT REINVESTMENT ZONE (TIRZ) #1 FUND ............................................................................................121
RECREATION PROGRAM FUND ..........................................................................................................................................122
ANNIVERSARY FUND ...........................................................................................................................................................123
PROPRIETARY FUNDS
TROPHY CLUB PARK FUND .................................................................................................................................................125
STORM DRAINAGE UTILITY FUND ....................................................................................................................................128
CAPITAL IMPROVEMENT PROGRAM
CAPITAL IMPROVEMENT PROGRAM .................................................................................................................................133
SUPPLEMENTAL INFORMATION
ABOUT THE TOWN OF TROPHY CLUB ..............................................................................................................................154
FINANCIAL POLICIES ...........................................................................................................................................................156
GLOSSARY ..............................................................................................................................................................................157
ACRONYMS .............................................................................................................................................................................162
Table of Contents
5Annual Program of Services- 2018
Council Vote & Tax Rate
Municipal Tax Rate
FY 18 Highlights
This budget will raise more total property taxes than last
year’s budget by $439,571, which is a 5.42% increase from last
year’s budget. The property tax revenue to be raised from new
property added to the tax roll this year is $255,850.
$ 535,000
Average New Home Value
5.59%
Growth in Existing Property
Values
12,677
Estimated Town Population
-4.56%
Decrease in Property Tax Rate
$0.451442
Per $100 of assessed valuation
Tax Rate
The Town Council voted on September 26, 2017 to adopt a tax rate the effective rate, which was lower than the rollback rate. This is the sixth consecutive year that the Town Council has lowered the property tax rate.
Name Title For Against
Nick Sanders Mayor X
Rhylan Rowe Mayor Pro Tem X
Alicia Fleury Council Member X
Eric Jensen Council Member X
Tim Kurtz Council Member X
Greg Lamont Council Member X
Philip Shoffner Council Member X
2016-2017 2017-2018
LAST YEAR CURRENT YEAR
Rollback Tax Rate $0.490084/$100 $0.483602/$100
Effective Tax Rate $0.455562/$100 $0.451442/$100
Effective M&O Rate $0.345562/$100 $0.341442/$100
Interest & Sinking (I&S)$0.110000/$100 $0.110000/$100
Tax Supported Debt Service $1,878,696 $2,083,707
2016-2017 2017-2018
LAST YEAR CURRENT YEAR
Maintenance & Operations (M&O)$ 0.363000/$100 $ 0.341442/$100
Interest & Sinking (I&S)$ 0.110000/$100 $ 0.110000/$100
Total Property Tax Rate $ 0.473000/$100 $ 0.451442/$100
6 Annual Program of Services- 2018
Key Officials Town Council
Appointed Officials
Town Manager Thomas M. Class, Sr.
Town Attorney David Dodd
Town Secretary Holly Fimbres
Municipal Judge Honorable Mark Chambers
Management Team
Director of Administrative Services Jonathan Phillips
Director of Community Development Tommy Uzee
Director of Finance Amber Karkauskas
Director of Parks & Recreation Tony Jaramillo
Fire Chief Wade Carroll
Police Chief Patrick Arata
Nick Sanders
Mayor
Tim Kurtz
Place 4 Greg Lamont
Place 5
Philip Shoffner
Place 6
Rhylan Rowe
Mayor Pro Tem, Place 3
Alicia Fleury
Place 1
Eric Jensen
Place 2
7Annual Program of Services- 2018
THE GOVERNMENT FINANCE OFFICERS ASSOCIATION OF THE UNITED STATES AND CANADA
(GFOA) HAS PRESENTED A DISTINGUISHED BUDGET PRESENTATION AWARD TO THE TOWN OF
TROPHY CLUB FOR THE ANNUAL BUDGET BEGINNING OCTOBER 01, 2016.
IN ORDER TO RECEIVE THIS AWARD A GOVERNMENTAL UNIT MUST PUBLISH A BUDGET
DOCUMENT THAT MEETS PROGRAM CRITERIA AS A POLICY DOCUMENT, AS AN OPERATIONS
GUIDE, AS A FINANCIAL PLAN, AND AS A COMMUNICATIONS DEVICE.
THIS AWARD IS VALID FOR A PERIOD OF ONE YEAR ONLY. WE BELIEVE OUR CURRENT BUDGET
CONTINUES TO CONFORM TO PROGRAM REQUIREMENTS AND WE ARE SUBMITTING IT TO GFOA
TO DETERMINE ITS ELIGIBILITY FOR ANOTHER AWARD.
8 Annual Program of Services- 2018
Prepared by:
April Duvall, CGFO
Teri Whitley
Amber Karkauskas, MSA
John Zagurski, MPA, CGFO
Chief Financial Analyst
Staff Accountant
Director of Finance
Budget Manager
April Duvall has over ten years of local government
finance experience, and she has served the Town
of Trophy Club for six years. April holds the
distinction of a Certified Government Finance
Officer awarded to her by the Government
Finance Officers Association of Texas in 2016.
Teri Whitley has nineteen years of government
experience working for the City of Fort Worth, the
University of North Texas Health Science Center,
and JPS/Acclaim Physician Group. She has
served the Town of Trophy Club for under a year.
Amber Karkauskas has a bachelor degree in Legal
Studies from the University of Central Florida
with honors and a Master of Accounting from
Florida Atlantic University. She has over fifteen
years of accounting experience. She has served
the Town of Trophy Club for two years.
John Zagurski has been with the Town of Trophy
Club for four years. He holds a Master of Public
Administration from the University of North
Texas and a bachelor degree in Sociology with
a focus in Criminology from the University of
Central Arkansas with honors. John holds the
distinction of a Certified Government Finance
Officer awarded to him by the Government
Finance Officers Association of Texas in 2014.
9Annual Program of Services- 2018
Readers Guide
MAJOR BUDGET DOCUMENTS
The Town of Trophy Club’s budget process
includes the production of the following three
key documents: the Manager’s Message, the
Proposed Budget, and the Adopted Budget. It is
important to understand the timing and purpose
of these documents in order to fully understand
the process itself.
The Manager’s Message
The Manager’s Message is submitted to Town
Council as a part of the proposed budget. This
report summarizes and identifies key issues
with regard to revenues, expenditures, and
programming for the coming year.
The Proposed Budget
Pursuant to the Town Charter, the proposed
budget must be submitted to the Town Council
in accordance with state law. This document
represents a balanced version of departmental
budget requests versus projected revenues.
The proposed budget is a product of policy
as expressed by the Town Council and is
prepared by the Town Manager and the Finance
Department.
Department with help from the departments that
generate revenues. 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 revenue analysis continues with
departmental budget development and extends
until the budget is adopted based upon any new
information.
Proposed Budget Analysis/Compilation
Each department reviews and compiles a
preliminary draft of their budget to present to the
Budget Team, which is comprised of the Town
Manager, Director of Finance, and the Budget
Manager. During Budget Team discussions, the
department director may be asked to answer
questions from the entire group concerning their
budget. Given revenue projections and baseline
funding requirements, budget funding changes
are made according to necessity and priority. A
total recommended funding level is determined
and weighed against available resources.
The Adopted Budget
The adopted budget represents a modified
version of the proposed budget after public
hearings and Town Council review throughout
the summer. Any changes deemed necessary
by Town Council to programming levels or
revenue projections are reflected in the adopted
budget. Revisions may also be made to reflect
any updates to the budget.
THE BUDGET PROCESS
The Town of Trophy Club uses a program-based
budgeting process. Each department budgets
for the programs that have been appropriated in
the preceding years budget. Each departments
individual line items are examined thoroughly
during the budget process to determine the
appropriate level of funding needed to provide
the service. Any funding request that represents
new expenditures and programs must be
submitted as a supplemental request. These
supplemental requests may be items such as new
equipment, personnel, or service level increases.
Revenue Projections
The budgeted revenue projections for fiscal
year 2018 began early in the 2017 fiscal year.
The projections were calculated by the Finance
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 the organization of the budget itself are described below.
10 Annual Program of Services- 2018
Proposed Budget Development
The Town Manager, in accordance with state
law (Charter Section 9.02), shall prepare and
submit to Town Council the annual budget
for the next fiscal year. The Town Manager’s
proposed budget should assume, for each fund,
operating revenues and reserves 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.
Capital Improvement Program
The Town Manager shall prepare and submit
to the Town Council a five (5) year capital
improvement program no later than the first day
of August each year. The capital program shall
be revised and extended each year with regard
to capital improvements still pending or in the
process of construction or acquisition (Charter
Section 9.08).
Public Hearing/Budget Adoption
A public hearing on the proposed budget and
two public hearings on the tax rate (if required by
Truth in Taxation laws) 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 workshop sessions throughout
the process.
Budget adoption occurs in September after
Town Council deliberations and public hearings.
The Town Council adopts a tax rate to support
adopted funding levels. Pursuant to the 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.
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. General Ledger accounts
are prepared for the new fiscal year prior to
October 1.
Budget maintenance is a year-round activity of
divisions/departments and Finance Department
presented component-units: the Economic
Development Corporation 4B (EDC 4B) and
the Tax Increment Reinvestment Zone #1
(TIRZ #1). The Town of Trophy Club’s primary
government is financially accountable for the
EDC 4B and the TIRZ #1. The Town presents the
financial statements of the EDC 4B and TIRZ #1
discretely. Discrete presentation entails reporting
component unit financial data in one or more
columns separate from the financial data of the
primary government.
FUND DESCRIPTIONS
Major Funds
A major fund must make up at least 10% of the
total expenditures, revenue, assets, or liabilities
of that fund type and 5% of the total for all fund
types. A government may also report a fund as
major if it is of particular importance or interest
to users.
General Fund
The primary operating fund of the Town, 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 major revenue
sources are ad valorem taxes, sales taxes, licenses
and permits, and franchise fees.
Capital Projects Fund
This fund is utilized for the acquisition and
construction of major capital assets. The
Capital Projects Fund was 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 assets.
Debt Service Fund
This 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.
Grants Fund
This fund accounts for any receipts and uses of
grants the Town may receive throughout the
fiscal year.
NON-MAJOR 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 Occupancy Fund
Funds from hotel occupancy taxes can be used
to promote tourism and the hotel industry in
Trophy Club.
staff. Other spending control mechanisms
include monthly review of expenditures by the
Town Manager. During the budget process
departments make revenue and expenditure
estimates for the current year with the assistance
of the Budget Team.
Finally, program goals, objectives, and measures
are evaluated during budget implementation to
determine the effectiveness of program activities
and levels of appropriate funding for subsequent
years.
FINANCIAL STRUCTURE
The financial structure of the budget is organized
by funds. A fund is generally defined as a fiscal
and accounting entity which has its own self-
balancing set of accounts for recording cash and
other financial resources, as well as any liabilities
or residual equities or balances. Normally, funds
are segregated for the purpose of carrying on
specific activities or attaining certain objectives in
accordance with special regulations, restrictions,
or limitations; however, when appropriate,
funds are comprised of departments.
BUDGETED FUNDS
The Town employs two types of funds:
Governmental and Proprietary. The Town also
has two component-units: the EDC 4B Fund and
the TIRZ #1 Fund.
GOVERNMENTAL FUNDS
These funds are accounted for on a modified
accrual basis. The specific funds which make
up the Governmental Fund type are as follows:
General Fund, Debt Service Fund, Capital Projects
Fund, Grants Fund, and Special Revenue Funds
which include: Court Security Fund, CCPD
Fund, Anniversary Fund, Street Maintenance
Sales Tax Fund, Hotel Occupancy Tax Fund,
Court Technology Fund, and Recreation Program
Fund. Each of the above-mentioned funds
operates separately and independently from one
another; therefore, they are budgeted separately
and include separate financial statements. Each
fund represents a specific function and maintains
individual objectives.
PROPRIETARY FUNDS
These funds are used to account for “business-
type” activities that are financed by the revenues
generated from these activities. The Town of
Trophy Club has two of these funds: the Storm
Drainage Utility Fund and the Trophy Club Park
Fund. Proprietary Funds are accounted for on the
full accrual basis.
COMPONENT UNITS
These units are legally separate organizations
for which the elected officials of the primary
government are financially accountable. The
Town of Trophy Club has two discretely
Town Council Budget Workshop Sessions
are held with Town Council to review and
discuss the proposed budget. Discussions
and studies may follow at subsequent work
sessions up until the budget adoption.
Town Council Budget Workshop
11Annual Program of Services- 2018
Street Maintenance Fund
A 0.25% voter approved sales tax for which funds
may be used to maintain the Town’s existing
street system infrastructure.
Crime Control Prevention District (CCPD) Fund
A 0.25% voter approved sales tax for which funds
may be used to finance activities related to crime
control and prevention including, but not limited
to, equipment, training, and programs.
Court Security Fund
This fund is used to provide security for the
Trophy Club Municipal Court through a $3 fee
per violation.
Court Technology Fund
This fund is used to purchase technology related
items for the Trophy Club Municipal Court
through a $4 fee per violation.
Recreation Program Fund
This fund was created to account for the revenues
and expenditures associated with recreational
programs within the Town of Trophy Club.
Expenditures are expected to be matched with
program revenues.
PROPRIETARY FUNDS
Trophy Club Park Fund
Funded by user fees, this fund accounts for
BASIS OF BUDGETING AND
ACCOUNTING
The budgetary and accounting policies of the
Town, to include all documents prepared,
conform to generally accepted accounting
principles (GAAP). The General, Debt Service,
Capital Projects, and Special Revenue Funds,
except for discretely presented component-units,
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. 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 that
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 that are
generally recognized when due.
Proprietary funds, which include the Drainage
Utility and the Trophy Club Park funds, and
revenue and expenses associated with servicing,
maintaining, and improving park land the Town
leases from the Army Corps of Engineers adjacent
to Lake Grapevine.
Storm Drainage Utility Fund
Funded by a drainage fee collected from
residents and businesses each month, this fund
accounts for revenues and expenses associated
with construction and maintenance of the Town’s
storm drainage system.
COMPONENT UNITS
EDC 4B Fund
Funded by a 0.50% voter approved sales tax, the
Trophy Club Economic Development Corporation
4B is a discretely presented component unit that
may be used to fund economic and community
development.
TIRZ #1 Fund
This fund was created to aid development of the
Trophy Wood District through the contribution
of 60% of the Town’s real property increment,
and 25% of the Towns $0.01 General Fund sales
tax generated within the zone. Tarrant county
also contributes 60% of the county’s real property
increment.
Hotel
Occupancy
Fund
CCPD Fund
Court
Technology
Fund
Street
Maintenance
Fund
Court Security
Fund
Recreation
Program Fund
Anniversary
Fund
General Fund Debt Service
Fund
Capital Projects
Fund
Storm Drainage
Utility Fund
EDC-4B Fund
Special
Revenue Funds
Trophy Club
Park Fund
TIRZ #1 Fund
Grants Fund
Governmental Funds
Proprietary Funds
Component Units
Chart of Funds by Type
12 Annual Program of Services- 2018
discretely presented component units, which
include the EDC 4B and the TIRZ #1 funds, are
prepared using the accrual basis of accounting.
In accrual accounting, revenues are recognized
when earned, regardless of when cash is received.
Likewise, expenses are also recognized when
incurred, not considering the actual cash flow.
The measurement is thus focused on the flow of
economic resources.
ORGANIZATIONAL RELATIONSHIP
A department is a major administrative
segment of the Town, which indicates overall
management responsibility for an operation or
a group of related operations within a functional
area (e.g., Police Department, Fire Department,
Parks Department, and Recreation Department).
The smallest organizational unit budgeted is the
program. The program indicates responsibility
for one functional area, and in many cases these
functional areas are put together to demonstrate
a broader scope of 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.
BUDGET ADMINISTRATION AND
DEVELOPMENT
The Town of Trophy Club’s policies set forth the
basic framework for the fiscal management of the
Town. These policies were developed within the
parameters established by applicable provisions
of the Texas Local Government Code and the
Town of Trophy Club Charter. The policies
are intended to assist the Town Council and
Town Staff in evaluating current activities and
proposals for future programs.
BUDGET PERIOD
Fiscal Year
The fiscal year of the Town of Trophy Club
“shall begin on the first (1st) day of each October
and end on the last (30th) day of September of
each calendar year. Such fiscal year shall also
constitute the budget and accounting year”
(Charter Section 9.01).
BUDGET DEVELOPMENT
Submission
The Town Manager shall submit to the Council
a proposed budget, accompanying message,
and 5-year Capital Improvement Program. The
Council shall review the proposed budget and
of the Town Secretary and shall be available to
the public for inspection upon request.
Balance 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
Resources
The budget will assure that current expenditures
are funded with current resources. Current
operating expenditures will not be capitalized or
funded through the use of long-term debt.
REVENUE POLICIES
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.
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. Each
existing and potential revenue source will be
examined annually.
Fund Balance Policy
The Town implemented a fund balance policy,
in conformity with GASB 54, to establish a key
element of the financial stability by setting
guidelines for fund balance. Unassigned fund
balance is an important measure of economic
stability. It is essential that the Town maintain
adequate levels of unassigned fund balance
to mitigate financial risk that can occur from
unforeseen revenue fluctuations, unanticipated
expenditures, and similar circumstances. The
fund balance also provides cash flow liquidity
for the Town’s general operations. The Town
currently has an estimated FY17 ending fund
balance of $4,115,087 or 42.68% of General Fund
expenditures. The FY18 budget estimates an
ending fund balance of $4,144,471 or 39.84% of
General Fund expenditures. The Town goal is
to maintain an unassigned fund balance of at
least 30% of General Fund expenditures, which
would equal $2,892,365 in FY17 and $3,120,752
in FY18. Town policy requires a minimum
unassigned fund balance of 15% of General Fund
expenditures, which would equal $1,446,183 in
FY17 and $1,560,376 in FY18.
revise it as deemed appropriate prior to general
circulation for public hearing (Charter Section
9.04).
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 State law.
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 State law.
Adoption
The Council, by majority vote, shall adopt the
budget by ordinance no later than the 30th day
of September. Adoption of the budget shall
constitute appropriations of the amount specified
as expenditures from the fund indicated. If the
Council fails to adopt a budget by the beginning
of the fiscal year, the budget currently in place
for the preceding year shall remain in place on a
month-to-month basis until such time as a new
budget has been adopted.
BUDGET ADMINISTRATION
Budget Amendment
The Council, by ordinance, may make
supplemental appropriations for the year. To
address a public emergency affecting life, health,
property, or public peace, the Council may
also make emergency appropriations. Such
appropriations may be made by emergency
ordinance. The level of budgetary control for
amendments must be, at a minimum, made on
a fund level.
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.
Public Records
The budget, budget message, and all supporting
schedules shall be in a public record in the office
The Town goal is to maintain an unassigned fund balance of at least 30% of Gen-
eral Fund expenditures, which would equal $2,892,365 in FY17 and $3,120,752 in
FY18.
FUND BALANCE
13Annual Program of Services- 2018
BUDGET CALENDAR
Fiscal Year 2018
February 25 Saturday • Town Council and Management Retreat/Strategic Planning
April 6 Thursday • Denton Central Appraisal District begins sending out weekly preliminary appraisal
totals
April 25 Tuesday • Mid-year review presentation to Council
April 28 Friday • Tarrant Appraisal District submits 1st preliminary appraisal totals
May 22-
June 20
Monday -
Tuesday • Departmental budget meetings
June 13 Tuesday • Workshop with Council to discuss FY18 compensation and General Fund Revenue
July 11 Tuesday • Workshop with Council to discuss General Fund expenditures &
supplemental items
July 25 Tuesday • Workshop with Council to discuss all other funds
• Certified Appraisal Roll due from Denton & Tarrant Appraisal Districts
• Receive CCPD Budget
July 27 Thursday • Denton County Tax Assessor/Collector provides Effective and
Rollback Tax Rates
• Publish Notice of Public Hearing on CCPD Budget
August 8 Tuesday • Public Hearing on CCPD Budget
• Submit Effective & Rollback Rate calculations to Council
• Vote to propose tax rate
August 14 Monday • Publish Notice of Public Hearing on Proposed Tax Rate
August 22 Tuesday • Workshop with Council on the Proposed Budget
• Public Hearing on CCPD Budget
• Set Public Hearings for August 22nd and September 12th
• First Public Hearing on Tax Rate
• CCPD Budget Adoption
September 1 Friday • Publish Notice of Public Hearing on the Budget
September 12 Tuesday •Second Public Hearing on Tax Rate
•Public Hearing on Budget
•Resolution accepting proposed SAP & set Public Hearing date
September 13 Wednesday • Publish Notice of Public Hearing on PID Service Assessment
September 26 Tuesday • Budget adoption
• Tax Rate adoption
• Approve Tax Roll
• Public Hearing on PID Service Assessment
• Vote to ratify Property Tax revenue
• Adopt PID Assessment Rate
October 1 Sunday • Fiscal Year 2017-2018 begins
14 Annual Program of Services- 2018
Manager’s Message
FY17 BUDGET DEVELOPMENT
CONSIDERATIONS
There is no accurate means by which we can
see into the future, thus we have to rely on
macro and micro economic indicators to drive
our predictions. National, state, and regional
economic conditions factor into our out-year
projections and operations.
National Economy - The United States is in a
period of slow growth with Gross Domestic
Product (GDP) staying between 1%-3% for the
past five years, unemployment rates dropping
from an average of 8.1% in 2012 to 4.5% for
the first six months of 2017(according to the
Bureau of Labor Statistics), the Federal Reserve
increasing the federal funds rate to 1.25%, and
inflation rates being below 1.5% (according to the
World Bank). Economists have mixed predictions
for 2018, primarily due to the fragility of the
European Union, the normalizing of the price
of petroleum, and the economic uncertainty that
has persisted after the election year.
State Economy - Though the outlook at a national
level is uncertain, the Texas economy continues
to see steady growth. Texas is home to 54 Fortune
500 companies; it is second only to New York,
which leads with 55. The state’s unemployment
rate is 0.2% higher than the national average of
4.4%, and sales for existing homes have increased
6.9% over the past year. Consumer confidence
in the state is 135.7 and has increased 31% in the
past year, with national consumer confidence
only being 121 (Source: thetexaseconomy.org).
Regional Economy - The Dallas/Fort Worth
(DFW) economy differs from most of Texas as a
whole due to its lower reliance on the oil and gas
industry. One of the largest drivers of new growth
in the region is the relocation of corporate offices
to the DFW area. In the Alliance and HWY114
corridors, three new companies (Farmers
Brothers, Charles Schwab, and TD Ameritrade)
are driving housing demand and home values for
the area. In Trophy Club the average home price
has increased each year for the past five years,
and total sales tax has increased on average by
7% per year for the past five years.
Local Economic Impacts - The Town of Trophy
Club has slated several capital improvements
for the upcoming year, and due to nationally
low interest rates the Town is able to complete
those projects without increasing the tax rate.
Low interest rates allowed the Town to refinance/
refund several debt issuances, most notably the
Every budget seeks to allocate scarce resources,
and there will always be more needs than
available funds.
The adopted budget includes total revenues of
$14,573,468 and expenditures of $17,286,240.
Expenditures exceed revenues by $2,694,772 due
to $2,958,740 of improvements in the Capital
Projects Fund (for which debt was issued in
prior periods), $50,000 of improvements in
the Hotel Occupancy Fund. Excluding capital
improvements, the overall budget contains
a surplus (revenues over expenditures) of
$263,968. The fund balance of the General Fund
is anticipated to increase $29,384. This letter
discusses, by fund, the major issues addressed in
the FY18 budget.
The FY18 budget highlights include:
Personnel
• Evidence Custodian
• School Crossing Guard Pay Increase
• Part-Time Fire Fighter Pay & Time Increase
Equipment Replacement & Capital
• Town Wide Wireless P2P Infrastructure
• Inventory System for Town
• Police Administrative Vehicle
• Patrol Vehicle (Fully Equipped)
• Ambulance
• Firehouse Software Update
• F250 Crew Cab for Parks
• Reelmaster 3100-D
Capital Improvement Program - Capital
Improvement Projects totalling $2,958,740,
including:
• Indian Creek Drive reconstruction
• Phoenix Drive reconstruction
• Trophy Club Drive (Durango Drive to Bobcat
Blvd.)
• Meadowbrook Lane
• Sundance Court
• Wayfinding signage, entryway monumentation
and public art
In accordance with the Trophy Club Town
Charter and the State of Texas Local Government
Code, the Adopted Fiscal Year 2018 (FY18) Budget
for the fiscal year beginning October 1, 2017 and
ending September 30, 2018 is presented along
with an attached five-year Capital Improvement
Program.
In financial terms, the adopted FY18 Budget
presents the plan for accomplishment of
municipal objectives during the forthcoming
fiscal year. Preparation of this document requires
a comparison of the anticipated revenues with
adopted programs 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
• Valuing our employees
The FY18 Budget is a responsible financial plan
developed by utilizing advanced planning
methods and Governmental Accounting
Standards Board (GASB 34) provisions and
complying with the adopted Fund Balance Policy
(GASB 54). Prudent financial and operational
philosophies have guided budget development.
Dear Mayor and Council,
15Annual Program of Services- 2018
Public Improvement District (PID) bonds, which
saved over $16.4 million with a net present value
savings of $8.8 million. To the average PID
resident with an outstanding assessment, the
savings over the life of the bond was $11,675.
The stable Texas economy has insulated the
DFW area from the slow growth economy that
is being seen around the U.S. Over the past five
years the Town has capitalized on the housing
and economic growth by decreasing the tax rate
and offering economic incentives to attract award
winning restaurants. Recent regional growth
of corporate relocations to this area has lead to
a scarcity of housing in the area. The Town of
Trophy Club is close to build-out and is seeing
an increase in housing redevelopment. To better
control the future of the Town, staff will work to
improve development standards and encourage
targeted redevelopment.
GENERAL FUND
Revenues – Each revenue source is carefully
evaluated during the budget process to ensure
adequate levels of funding. As the Town reaches
substantial build-out, with accompanying
smaller increases in assessed value and sharp
decreases in licensing and permitting revenue,
it endeavours to diversify its revenue sources
to reduce reliance on property taxes. Identified
diversification areas include maximization
of sales tax revenue along the Highway 114
corridor and accompanying increased franchise
fee collections that are included with substantial
build-out.
Property Tax – The largest revenue source in
the General Fund is the ad valorem tax. A tax
rate of $0.451442/$100 is adopted, which is
$0.021558/$100 lower than the previous year’s tax
rate. Property tax revenue in FY18 is expected
to increase by $199,886 over the FY17 estimate.
Of this amount, $255,850 can be attributed to
over $74M in new properties added to the tax
roll in FY18. Growth is expected over the next
fiscal year and is a major consideration when
projecting future property tax revenues.
Property Tax Rate - The FY18 Budget is based
on a property tax rate of $0.451442/$100 of
assessed valuation. It was a Council and staff
goal to decrease the tax rate. The adopted tax rate
includes $0.110 to service debt and $0.341442 to
fund maintenance and operations.
Property Tax Base - The Certified 2017 Appraisal
Rolls show an increase of 10.57% over the 2016
certified values. The majority of the increase
is attributed to existing properties, while new
properties added to the tax roll were responsible
for 4.92% of the increase. The average market
value is $428,799 according to the FY17 tax roll.
FY18 projects 45 homes to be built, which will
continue to increase the total assessed value of
Trophy Club and thus increase total revenues
derived from property tax at the adopted tax rate.
Sales Tax – Sales tax receipts are the second
largest revenue source in the General Fund.
The FY18 budget projects a 3.58% growth in
receipts over the FY17 estimate. Included in
the sales tax are general sales taxes and mixed
beverage taxes. Sales tax revenue is wholly
dependent on the local economic conditions
and can fluctuate. The Town has been working
to maximize the sales tax potential for major
commercial development along the corridor
of Highway 114, which will help diversify the
Town’s revenue sources and provide property
tax relief in future years. Meat U Anywhere
opened its doors in mid FY16, and Bread Winners
Cafe & Quarter Bar became operational near the
beginning of FY17. Additionally, in late 2015 the
Economic Development Corporation 4B (EDC
4B) purchased over seven acres of land in the
Trophy Wood District to control the development
of the area with hopes of enticing commercial
development to increase future sales tax revenue.
Franchise Fees – The third largest revenue source
in the General Fund is franchise fees. The fees
are projected based on the past and current
trends plus new development. Franchise fees
are projected to decrease 1.36% in FY18 over
the FY17 estimate, and they should continue to
decrease due to a decrease in subscriptions to
cable providers. On September 8, 2015, the Town
Council took action to increase the solid waste
franchise fees from 6% to 12% and on September
22, 2015 increased the gas franchise fee from 4%
to 5%. This was done to diversify the Town’s
revenue stream. It also allowed the Council to
reduce property taxes by $0.006/$100 and save
the average residential taxpayer approximately
$7 per year in FY16.
Intergovernmental - Intergovernmental is the
fourth largest revenue source. This revenue
comes from the Trophy Club Municipal Utility
District #1 (MUD). The Town of Trophy Club
entered into an agreement to take over the day
to day operations of the Fire Department for the
MUD. The Fire Department is now listed as a
department of the General Fund. Expenditures
for Fire operations are offset from two revenue
sources Intergovernmental and Charges for
Services.
Licenses and Permits – Licenses and permits are
the fifth largest revenue source for the General
Fund. This revenue source grouping contains
building permits and miscellaneous permits.
This revenue source is expected to decrease
16.78% from the FY17 estimate due to the Town
approaching substantial build-out. The heavy
reduction in revenue derived from licensing
and permits is considered when looking to the
future. Increased property valuation from new
properties on future tax rolls will make up for the
substantial loss of this revenue source along with
increased collection of sales taxes.
Fines and Fees – Fines and fees represent
revenue generated from the M unicipal C ourt,
development-related fees, and recreation-based
fees. This revenue source is expected to decrease
2.00% compared to the FY17 estimate.
Charges for Services - Charges for Services
include revenues for EMS runs, PID
reimbursements, and NISD contributions. In
comparison to the FY17 estimate, this revenue
source is projected to increase by 0.69%.
Personnel – As municipal governments are
primarily service-oriented they are extremely
reliant on their employees. The Town of Trophy
Club is no different; for a department to add
positions, a need must first exist. Citizens and
Council have come to expect the highest level of
service at the lowest possible cost, all while being
competitive in the marketplace. The adopted
budget exemplifies this exact sentiment.
Compensation - The FY18 Budget includes
a merit pool of $125,000 to be distributed on
or about October 1st, based on employee’s
last performance review completed during
September.
Fund Balance - The Town has a Fund Balance
Policy with a goal of 30% of the Town’s annual
General Fund expenditures being classified as
unassigned fund balance. An unassigned fund
balance of less than 15% is a cause for concern
unless it is planned or deliberate. The Town’s
budgeted ending fund balance in the General
Fund is projected at 39.84% of expenditures for
FY 18, which is well above the Town’s policy.
The Town endeavours to maintain its current
strong fund balance levels but will consider use
of fund balance to fund major capital projects
and/or acquisitions while maintaining an ending
fund balance within the Town’s policy.
CAPITAL PROJECTS
Capital Improvement Program – The five-
year Capital Improvement Program includes
scheduled construction of major capital
improvements such as streets, facilities, parks,
etc. These improvements are generally funded
by debt proceeds, but may be funded by existing
fund balances or grants when available. In
FY14 the Town issued $2.5M in Certificates of
Obligation to fund the purchase of land for the
16 Annual Program of Services- 2018
Trophy Club Town Hall. Additionally, in FY14
a $600,000 tax note was issued to fund various
streets projects and park improvements. In
FY16, a GO and CO were issued in the amount of
$9.455M for the Trophy Club Town Hall, as well
as to make street and drainage improvements. In
FY17 $4,500,000 CO was issued for street projects.
When considering capital improvements the
Town considers federal and state mandates, the
effect on Town citizens, and the effect a project
will have on future operating budgets. The
following projects are included in the Capital
Improvement Program for FY18:
• Indian Creek Drive reconstruction
• Phoenix Drive reconstruction
• Trophy Club Drive (Durango Drive to Bobcat
Blvd.)
• Meadowbrook Lane
• Sundance Court
OTHER FUNDS
Debt Service Fund – In FY14 the Town issued a
$2.5M CO for the purchase of land for the Trophy
Club Town Hall. Also in FY14, a $600,000 Tax
Note was issued to fund street and parks projects.
Additionally, in FY14 the Town adopted a debt
management policy and had its bond rating
upgraded from AA to AA+ by Standard and
Poor’s. In FY15 the Town refunded the 2007 GO
bonds and realized $218,000 in interest savings.
GO and CO debt issuances for $9.455M were
made in FY16 to fund the Trophy Club Town
Hall, as well as to make street and drainage
improvements. In FY17 $4,500,000 CO was
issued for street projects. The adopted I&S tax
rate for FY18 is $0.11 per $100 of valuation, which
is the same I&S tax rate as in FY17.
Economic Development Fund 4B – The EDC 4B
issued $2.69M in debt to finance the purchase of
two parcels of land for the purpose of economic
development that is expected to generate sales
tax to further diversify the Town’s revenue. The
EDC 4B is also responsible for $140,773 annual
incentive to a developer. The EDC4B receives
revenues from 0.50% sales tax and FY18 revenues
are expected to increase by 3.06% over the FY17
estimate.
Crime Control and Prevention District (CCPD)
The CCPD fund receives its revenues from a
0.25% sales tax. This fund is to help the police
department with capital replacement costs,
supplies, and activities related to crime control
and prevention. In FY17 the CCPD will began to
service $2,260,000 of debt issued for the Trophy
Club Town Hall. The FY18 CCPD budget contains
$5,000 for uniforms, $12,000 for small equipment
such as tasers, duty weapons, rapid response
equipment, etc., $18,000 for CJIS wireless device,
and $27,000 to purchase an administrative
vehicle.
Street Maintenance Sales Tax Fund - In FY14,
citizens reauthorized a 0.25% Street Maintenance
Sales Tax. The sales tax is 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. The FY18 budget
projects a 3.07% growth in receipts along with
$75,000 in street maintenance projects and $31,145
in vehicle maintenance, signs and markings, fuel,
and small tools. Due to the growth in sales tax
base this fund increased the total FTEs funded
from 1.0 FTE to 1.4 FTEs.
Hotel Occupancy Tax Fund - This fund accounts
for local taxes collected based on the occupancy
rate of hotel rooms charged at a rate of 7%, as
well as the expenses (events). The FY18 revenues
are projected to increase by 9.21% from the FY17
estimate. In FY18 the Holiday Inn is anticipated to
open. The overall fund balance projected in FY18
will increase by $151,788 over the FY17 estimated
ending fund balance due to the completion of the
Veteran’s Memorial.
Storm Drainage Utility Fund - The Town of
Trophy Club charges a fee to property owners to
cover the costs of providing the infrastructure and
facilities that permit the safe drainage of storm
water, the prevention of surface water stagnation,
and the prevention of pollution arising from non-
point runoff. The Town engaged the services of
Freese and Nichols, Inc. (FNI) in 2014 to conduct
a master drainage study in order to better assess
current infrastructure and future needs. Phase I
of this study was completed and identified five
major areas of concern related to storm drainage.
The Town also engaged FNI to complete a
financial analysis to correctly identify revenue
options, appropriate expenses, and residential/
commercial storm drainage fees necessary to
accomplish these storm water improvement
projects. Based on those recommendations, the
fee for residential home owners increased from
$3 to $6 in FY13, and commercial entities were
increased based on an Equivalent Residential
Unit (ERU) system.
The Town has commenced Phase I
implementation and issued a $1.7 million
Certificate of Obligation in 2013 backed by storm
water fee revenue to address three areas identified
by FNI. Additionally, the Town has retained FNI
to initiate Phase II, which will include a regional
analysis on water drainage and the impact on
Trophy Club. The Town is looking to partner
with surrounding municipalities, counties, and a
developer as well as seeking grant funding.
The FY18 Budget for the Storm Drainage
Utility Fund includes a transfer to cover the
administrative cost in lieu of paying personnel
cost out of the fund; mosquito abatement
program funding; debt service related to the 2007
GO, 2013 CO, and 2015 GO Refunding. Revenue
for the Storm Drainage Utility Fund is projected
to increase 0.58% over the FY17 estimate.
FUTURE CHALLENGES AND
OPPORTUNITIES
With regard to the long and short term, the most
significant challenge Trophy Club faces is heavy
reliance on property tax revenue. In the FY18
budget, 62.11% of the General Fund revenue for
the Town was property tax revenue; by FY22 it
is projected to be 63.16%. The Town endeavours
to maintain a mix of revenue where property
tax does not exceed 65.00% of total revenue
generated in the General Fund. The Town is
only a few years away from build-out, which has
already decreased permitting revenue and has
pushed the Town into an even deeper reliance on
property tax revenue.
Town Council and Staff are focused on a multi-
faceted solution to address the revenue issue. In
September 2015, the Council increased franchise
fees associated with solid waste and natural gas
while decreasing the property tax rate. On the
Economic Development front, the Town staff
has been working with Council and the EDC4B
board to recruit and develop new opportunities
for destination restaurants that will increase the
Town’s sales tax revenues. The first steps were
taken by creating a Tax Increment Reinvestment
Zone #1 (TIRZ#1) in the Trophy Wood District
in FY13. Next, the Town entered into a public-
private partnership with Old Town Development,
to bring about high-end, destination eateries
within TIRZ#1. The first of these restaurants to
sign a lease was Bread Winners Cafe & Quarter
17Annual Program of Services- 2018
Bar. The eatery/bar features classical architectural touches, a courtyard feel, a rooftop space, and old-world charm. The restaurant is a strong addition to the
region but a great place for our residents to eat, drink, and mingle.
Additionally, acclaimed BBQ restaurant Meat U Anywhere opened its doors in June 2016 on the corner of Trophy Club Drive and State Highway 114. This
is a regionally and state recognized, award-winning BBQ destination that is a great place to eat for Trophy Club residents and is drawing in diners from
around the metroplex and beyond.
The newest addition to the area is HG Sply Co. a restaurant that serves natural, wholesome food defined not by trends. The eatery will feature three district
concepts in one space: the HG Sply CO, Base Camp, and the Mudsmith coffee shop. The restaurant will open by summer of 2018.
Another great opportunity for revenue is the growth in the number of hotels established. The Town already has Hampton Inn & Suites, Wood Springs
Suites, Homewood Suites, and a Holiday Inn, is set to open in FY18. All of the hotels are located in the Trophy Wood District and will help create a unique
destination for overnight travelers or those just wanting to visit Trophy Club for a sumptuous dining experience.
SUMMARY & CONCLUSION
The Town of Trophy Club is slated to have another strong and exciting fiscal year. This year’s FY18 budget represents a collective effort by the Town
Council and the Town Staff to meet challenges facing our community. This budget is more than a financial document; it is a policy document that lays the
groundwork for a continuation of current services and stabilizes the future financial position in order to carry on the Town’s duties and responsibilities,
while meeting the goals and objectives outlined in the Town’s Strategy Map. Town staff will continue to work to review, evaluate, and innovate to improve
service delivery.
I appreciate the opportunity to lead an organization that provides our community with exceptional services, strong public safety, and an excellent quality
of life. I would like to thank the Town Council for volunteering their time to serve their community and providing leadership to continue to make the Town
of Trophy Club “a great place to call home!”
Sincerely,
Thomas M. Class, Sr.
Town Manager
19Annual Program of Services- 2018
Strategic Planning
The Town Council developed a strategy map that presented the Town’s responsibilities and principles that will enable
achievement of their long term vision for Trophy Club. Each department has listed a set of performance measures that
assist them in achieving the Town’s responsibilities and principles within the strategy map. This process drives the
Town of Trophy Club’s service delivery and aids in long and short-term financial planning.
Strategy Map
MISSION
To maintain Trophy Club’s standing as a Premier Residential Community and a “Great Place to Call Home” by
protecting and promoting the interests of its Residents, Businesses, and Property Owners.
To support our Mission, we are tasked with the following areas of primary Responsibility:
• Exceeding high standards for public safety and low crime rates.
• Maintaining and improving street and storm drainage infrastructure.
• Fostering a business-friendly environment.
• Collaborating with Trophy Club MUD #1 and other governmental entities.
• Maintaining Town assets, services, and codes of ordinance that preserve the natural beauty of Trophy Club.
• Improving the aesthetic and recreational value of the Town.
We pledge to carry out our Responsibilities operating under the following Principles:
• Operating a limited government with maximum transparency.
• Exercising fiscal discipline and taking a business-like approach to Town operations and budget prioritization.
• Remaining accountable and responsive to residents, businesses, and property owners, with emphasis on proactive
communication and problem solving.
• Taking deliberate, targeted action resulting from thoughtful analysis, weighing costs and benefits in all situations.
• Conducting ourselves as leaders, following the highest ethical standards, with humility before residents.
RESPONSIBILITIES
PRINCIPLES
20 Annual Program of Services- 2018
FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022
ESTIMATE ADOPTED PROJECTED PROJECTED PROJECTED PROJECTED
Beginning Fund Balance $4,194,162 $4,115,087 $4,144,471 $4,430,119 $4,370,332 $4,622,589
Revenue:
Property Tax 6,239,780 6,439,666 6,708,163 6,887,289 6,947,296 7,007,859
Licensing and Permits 292,100 243,100 205,700 123,515 113,674 104,816
Franchise Fees 881,655 869,631 858,591 847,301 836,374 825,499
Sales Tax 930,997 964,299 1,029,571 1,063,015 1,094,698 1,127,342
Fines and Fees 348,793 341,824 344,971 348,168 351,915 355,713
Intergovernmental 581,633 608,896 627,163 645,978 665,357 685,318
Charges for Services 771,024 776,330 796,035 816,299 837,134 858,560
Interest Income 45,000 40,000 40,000 40,000 42,500 42,500
Miscellaneous Income 115,645 85,144 85,894 86,667 87,462 88,282
Total Revenues 10,206,627 10,368,890 10,696,088 10,858,232 10,976,410 11,095,889
Expenditures:
Personnel 6,325,565 7,136,283 7,275,941 7,403,556 7,533,013 7,665,569
Services/Supplies 2,552,964 2,896,058 2,840,032 2,930,883 3,025,303 3,084,861
Capital 762,689 370,166 355,967 645,080 227,337 205,787
Total Expenditures 9,641,218 10,402,506 10,471,940 10,979,519 10,785,653 10,956,217
Other Sources (Uses):
Transfers In 63,000 63,000 61,500 61,500 61,500 61,500
Transfers Out (707,484) - - - - -
Total Other Sources (Uses) (644,484) 63,000 61,500 61,500 61,500 61,500
Net Increase (Decrease) (79,075) 29,384 285,648 (59,787) 252,257 201,172
Ending Fund Balance $4,115,087 $4,144,471 $4,430,119 $4,370,332 $4,622,589 $4,823,761
Fund Balance as % of
Expenditures 42.68%39.84%42.30%39.80%42.86%44.03%
General Fund Five-Year Forecast
21Annual Program of Services- 2018
(With Links to Council Responsibilities & Principles)
Fiscal Year 2018 Strategic Plan
Planning
Point Long-Term Plan Related Council
Responsibilities & Principles
Personnel
The Town endeavors to provide competitive total compensation packages
and an outstanding work environment. As the Town has approached
substantial build-out, adding new personnel is only considered if a
demonstrated need first exists and funding must also be secured. In FY18
an Evidence Custodian is approved.
•Exercising fiscal discipline
and taking a business-
like approach to Town
operations and budget
prioritization.
Services &
Supplies
As the Town is near build-out, emphasis on long-term financial
sustainability requires close scrutiny on expenditures for services and
supplies. Each year will be evaluated to provide an adequate level of
funding with an overall goal for increases not to exceed inflation.
•Exercising fiscal discipline
and taking a business-
like approach to Town
operations and budget
prioritization.
Equipment
Replacement
Equipment replacement is currently funded through operations. Each year
an amount equal to each department’s depreciation is set aside to fund
future replacements. The Town maintains a Fleet Replacement Policy in
which a point system is used to determine priority for replacement based
on age, miles, hours, repair costs, etc. The FY18 budgeted equipment
replacement includes Town Wide Wireless P2P Infrastructure, Inventory
System for Town, Police Administrative Vehicle, Ford Patrol Vehicle
(Fully Equipped), Ambulance, F250 Crew Cab for Parks, and Reelmaster
3100-D.
•Maintain Town assets,
services, and code of
ordinances that preserve
the natural beauty of Trophy
Club.
Capital
Projects
The Town uses three criteria as a basis to repair, replace, or improve
infrastructure: 1) State and Federal mandates, 2) health and safety of
citizens, and 3) to improve the Town. Priorities likely to be addressed
are the joint Town Hall and Police Facility, street reconstruction, and
drainage improvements. GO and CO debt issuance for $9.455M were
made in FY16 to fund Trophy Club Town Hall. In addition, the Town
issued $4.5M CO for streets, drainage, and park improvements in FY17.
•Taking deliberate, targeted
action resulting from
thoughtful analysis,
weighing costs and benefits
in all situations.
Economic
Development
Economic development is a priority for the Town and it is important in
providing a diversified revenue base. While the Town is actively focused
on the remaining land for economic development, undeveloped land
is limited. The EDC 4B has purchased 7.5 acres of land in the Trophy
Wood District for the purpose of economic development. Additionally,
PD30, a 26 acre tract of land off Highway 114 and Trophy Club Drive, is
anticipated to be developed over the next couple of years.
•Fostering a business-
friendly environment.
Fund
Balance
The Town’s goal is to maintain an undesignated fund balance of 30% of
annual expenditures in the General Fund. An unassigned fund balance
of less than 15% is a cause for concern unless the action was deliberate.
The Town currently maintains a higher-than-normal unassigned fund
balance, projected at 42.68% for fiscal year end 2017. With the addition
of Fire Services (in the General Fund), in FY18 the estimated unassigned
fund balance is anticipated to decrease to 39.84%.
•Exercising fiscal discipline
and taking a business-
like approach to Town
operations and budget
prioritization.
Debt
Issuance
In November 2015, voters approved funding for a joint Town Hall and
Police Facility. The $5.24M GO Bond will be combined with $2.26 million
from the CCPD, $1.15M in savings from the 2014 CO and operating
funds to complete the project. With the Town nearing build-out, all
other future debt issues will be primarily used to maintain and replace
existing infrastructure rather than to support new growth. Issues will be
considered in conjunction with expiring debt to minimize the effect on
the tax rate. The budgeted FY18 I&S percentage of the tax rate is 24.37%.
•Exercising fiscal discipline
and taking a business-
like approach to Town
operations and budget
prioritization.
23Annual Program of Services- 2018
Organizational Chart
Mayor &Town Council
Citizens of Trophy Club
David Dodd
Town Attorney
Thomas M. Class, Sr.
Town Manager
Holly Fimbres
Town Secretary
Amber Karkauskas
Director of Finance
Tommy Uzee
Director of
Community
Development
Jonathan Phillips
Director of
Administrative
Services
Tony Jaramillo
Director of
Parks and Recreation
Patrick Arata
Police Chief
Wade Carroll
Fire Chief
Finance PoliceParks FirePlanningHuman Resources
Accounting Animal Control Recreation Emergency Medical
ServicesPermittingInformation Services
Budget
Payroll
School Resource
Officers
School Crossing
Guards Fire Prevention
Streets
Facilities
Emergency
ManagementCode Enforcement Communications
& Special Events
Building Inspections Municipal Court
24 Annual Program of Services- 2018
2013-14
ACTUAL
2014-15
ACTUAL
2015-16
ACTUAL
2016-17
ESTIMATE
2017-18
CHANGES
2017-18
ADOPTED
GENERAL FUND
Manager's Office 4.00 6.00 5.00 4.00 (1.00)3.00
Administrative Services 1.00 1.00 1.00 1.30 1.95 3.25
Information Services 2.00 2.00 2.50 2.50 (0.50)2.00
Legal 1.00 1.00 1.00 ---
Police 20.80 23.60 25.15 25.65 1.50 27.15
Emergency Medical Services & Fire 6.80 7.80 8.30 16.60**0.54 17.14
Streets 3.80 3.80 2.80 3.00 (0.40)2.60
Parks 9.50 10.30 13.00 13.00 0.50 13.50
Medians 3.00 3.00 ----
Recreation*2.10 2.10 2.10 2.25 (0.25)2.00
Planning and Zoning 1.00 2.00 ----
Community Development 5.00 5.00 5.75 6.00 0.00 6.00
Finance 3.00 3.00 3.00 3.30 0.70 4.00
Municipal Court 1.00 1.00 1.00 1.00 0.00 1.00
TOTAL GENERAL FUND 64.00 71.60 70.60 78.60 3.04 81.64
TROPHY CLUB PARK FUND 1.40 1.48 1.48 1.08 0.00 1.08
STREET MAINTENANCE SALES TAX FUND 0.70 0.70 0.70 1.00 0.40 1.40
STORM DRAINAGE UTILITY FUND 0.50 0.50 0.25 0.00 0.00 0.00
HOTEL OCCUPANCY FUND 0.00 0.00 0.00 1.25 0.00 1.25
TOTAL FULL TIME EQUIVALENTS
(FTEs)66.60 74.28 73.03 81.93 3.44 85.37
*Does Not Include Seasonal FTEs for FY 18
**In FY2017 the MUD contracted the Town to manage Fire Operations adding 8.3 FTEs, the cost of the operations are
reimbursed by the MUD
Full-Time Equivalent (FTE) Summary
Summary of Changes
•Removed the Assistant Town Manager/CFO position from the organizational structure, decreased Managers Office by 1.0 FTE
•Human Resources Department became the Administrative Services Department
•Administrative Services Director position was created and hired
•The Human Resources Director left and was replaced with a Human Resources Manager
•A full-time Administrative Assistant was hired in Administrative Services to replace the part-time Intern for Information
Services and the Administrative Assistant budgeted in Human Resources and Finance
•The General Fund portion (0.25 FTE) of the Communications & Special Events Manager was moved from Recreation to
Administrative Services
•Police are turning a contract Evidence Custodian into a full-time employee in the General Fund in FY18
•Investigative Assistant became a full-time position
•Part-time Firefighters was increased .54 FTEs (split .27 FTE between EMS and Fire) to fill gaps for training and sick time
•0.2 of the Streets Superintendent and .2 of the Streets Supervisor was moved from the General Fund into the Street
Maintenance Fund
•Finance removed .3 FTEs of an Administrative Assistant and added a Staff Accountant for a total gain of .7 FTEs
26 Annual Program of Services- 2018
Line Actual Adopted Adopted
Ref Truth in Taxation Formula 2015-2016 2016-2017 2017-2018
1 =Start PY Taxable Value 1,388,705,005 1,578,930,772 1,783,317,943
2 -Tax Ceilings 162,994,030 202,892,731 239,225,371
3 +PY ARB Value Loss 1,252,510 1,251,427 4,534,307
4 -PY First Year Exemption Loss 3,764,365 2,860,090 3,904,377
5 =PY Adjusted Taxable Roll 1,223,199,120 1,374,429,378 1,544,722,502
6 *PY Total Tax Rate 0.490000 0.484000 0.473000
7 =PY Adjusted Tax Levy 5,993,675 6,652,238 7,306,537
8 +PY Taxes Refunded 746 5,731 1,539
9 -PY Taxes in Tax Increment Financing (TIF) 3,630 6,095 36,531
10 =PY Adjusted Tax Levy with Refunds and TIF 5,990,791 6,651,874 7,271,545
11 Start CY July Certified Tax Roll 1,566,947,193 1,709,141,565 1,931,442,510
12 +CY Property Under Protest 11,252,095 50,307,448 23,128,901
13 -Tax Ceilings 197,738,589 234,922,115 268,902,047
14 -CY Annexed Property 1,434,611 - -
15 -CY New Improvements 82,678,727 64,380,740 74,932,165
16 =CY Adjusted Tax Roll 1,296,347,361 1,460,146,158 1,610,737,199
17 CY Effective Tax Rate (Line 10/Line 16 * 100) 0.462128 0.455562 0.451442
18 Start PY Adjusted Taxable Roll (Line 5) 1,223,199,120 1,374,429,378 1,544,722,502
19 *PY M&O Rate 0.380000 0.374000 0.363000
20 =PY M&O Levy 4,648,157 5,140,366 5,607,343
21 +Taxes Refunded for Years Preceding Tax Year 576 4,434 1,189
22 -Taxes in Tax Increment Financing (TIF) 3,630 6,095 36,531
23 =PY M&O Levy (including taxes refunded) 4,645,103 5,138,704 5,572,000
24 /CY Adjusted Tax Roll (Line 16) 1,296,347,361 1,460,146,158 1,610,737,199
25 =CY Effective M&O Rate 0.358322 0.351930 0.345928
26 *CY M&O Rollback Factor 108%108%108%
27 =CY M&O Rollback Rate 0.386987 0.380084 0.373602
28 CY Debt Service Needed 1,518,517 1,676,993 1,854,245
29 /Anticipated Collection Rate 100%100%100%
30 =Adjusted Debt Service 1,518,517 1,676,993 1,854,245
31 /CY Taxable Value (Line 11 + Line 12 - Line 13) 1,380,460,699 1,524,526,898 1,685,669,364
32 =CY Debt Service Tax Rate 0.110000 0.110000 0.110000
33 =CY Rollback Rate (Line 27 + Line 32) 0.496987 0.490084 0.483602
Tax Rate Calculation
27Annual Program of Services- 2018
Taxable Values, Rates, and Ratios
Actual Actual Adopted
2015-2016 2016-2017 2017-2018
NET TAXABLE VALUES $ 1,374,429,378 $ 1,524,526,898 $ 1,685,669,364
% Change in Taxable Value -0.44%10.92%10.57%
Tax Ceilings 202,892,731 234,922,115 268,902,047
New Construction - Residential 79,545,179 55,126,679 60,813,456
New Construction - Commercial 3,133,548 9,254,061 15,704,083
TRUTH-IN-TAXATION
Effective Tax Rate $ 0.462128 $ 0.455562 $ 0.451442
Rollback Rate Calculation
Effective M&O 0.358322 0.351930 0.341442
Effective M&O x 1.08 0.386987 0.380084 0.373602
Debt Service Rate 0.110000 0.110000 0.110000
Rollback Rate 0.496987 0.490084 0.483602
TAX RATE
General Fund (M&O) 0.374000 0.363000 0.341442
Debt Service (I&S) 0.110000 0.110000 0.110000
TOTAL 0.484000 0.473000 0.451442
TAX LEVY
General Fund (M&O) $ 5,776,544 $ 6,153,131 $6,414,666
Debt Service (I&S) 1,697,277 1,878,696 2,083,707
TIRZ #1 3,573 46,565 53,199
TOTAL 7,477,394 8,078,392 8,551,572
A.V. TAX - 1 PENNY (NET) $ 137,443 $ 152,453 $168,567
TAX RATE RATIO
General Fund (M&O)77.25%76.17%75.01%
Debt Service (I&S)22.70%23.26%24.37%
TIRZ #1 0.05%0.58%0.62%
TOTAL 100.00%100.00%100.00%
Items to Note:
The Effective Rate ($0.451442) - This rate enables the public to evaluate the relationship
between taxes for the preceding year and current taxes. This rate would produce the same tax
dollars if applied to the same properties in both years.
The Rollback Rate ($0.483602) - This rate, in essence, provides a ceiling (8% above the
Effective Rate) in which any tax adopted above this rate would be subject to a Rollback Election if
initiated by the public. A successful election would rollback the tax rate to the Rollback Rate.
29Annual Program of Services- 2018
Budget in Brief
The Town of Trophy Club continues to be “a great place to call
home.” The financial outlook of the Town is strong considering
the following: continued growth of property values; two new
high-end restaurants: Meat U Anywhere and Bread Winners
Cafe & Quarter Bar opened their doors; and the completion
of a new hotel: Homewood Suites. These new additions will
continue to grow the property, sales, and hotel occupancy tax
base. This growth will diversify the Town’s revenue base, which
insulates the community for revenue shortfalls during times
of economic recession. This year’s budget reflects the Town
Council and Town Staff’s efforts to meet potential challenges
in the upcoming year.
The Town of Trophy Club is approaching build-out. As a
result, the revenues received from housing-related permits
will decrease, but total assessed property value is still expected
to increase. The biggest challenge that the Town now faces
is to be fiscally responsible while maintaining its high level
of service. With a steadily growing population there will be
a corresponding increase in service demand. The budget is
developed around the responsibilities and principles set forth
by the Town Council in the Strategy Map presented below:
Strategy Map
MISSION
To maintain Trophy Club’s standing as a Premier Residential Community and a “Great Place to Call Home” by
protecting and promoting the interests of its Residents, Businesses, and Property Owners.
To support our Mission, we are tasked with the following areas of primary Responsibility:
• Exceeding high standards for public safety and low crime rates.
• Maintaining and improving street and storm drainage infrastructure.
• Fostering a business-friendly environment.
• Collaborating with Trophy Club MUD #1 and other governmental entities.
• Maintaining Town assets, services, and codes of ordinance that preserve the natural beauty of Trophy Club.
• Improving the aesthetic and recreational value of the Town.
We pledge to carry out our Responsibilities operating under the following Principles:
• Operating a limited government with maximum transparency.
• Exercising fiscal discipline and taking a business-like approach to Town operations and budget prioritization.
• Remaining accountable and responsive to residents, businesses, and property owners, with emphasis on proactive
communication and problem solving.
• Taking deliberate, targeted action resulting from thoughtful analysis, weighing costs and benefits in all situations.
• Conducting ourselves as leaders, following the highest ethical standards, with humility before residents.
RESPONSIBILITIES
PRINCIPLES
Staff Goals
Personnel
• 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.
• Promote competitive pay, benefits, and a healthy work environment in order to retain and attract
qualified and competent staff. The FY18 Budget includes a merit pool of $125,000 to be distributed
during the year.
Technology
• Utilize current and new technology to create greater efficiency in the Town government:
• Complete records migration to Laserfische.
• Continue to utilize and expand the usage of Content Manager for Finance, Human
Resources, and Court.
• Utilize Geographic Information Systems to improve permitting, planning, and code
enforcement and integrate with the Town’s Energov Software.
Economic Development
• Continue to work with commercial property owners and brokers to attract and retain businesses.
• Continue development of the Trophy Wood District.
Public Safety
• 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.
• Trophy Club Fire Department will continue to provide and maintain community education
programs.
• Work to decrease response times for both EMS and Police.
• New Evidence Custodian.
Town Facilities
• Begin operations in new Town Hall facility.
• Complete a comprehensive inventory and evaluation of all Town assets.
• Restructure Street Maintenance worker vacancy to a Facility Maintenance worker
30 Annual Program of Services- 2018
Budget Highlights
• The Town of Trophy Club lowered its tax rate from $0.473/$100 in FY17 to $0.451442/$100
in FY18. Despite the decreased tax rate, property tax revenue (including delinquent taxes and
penalty & interest) is expected to increase $199,886 or 3.20% from FY17 estimate.
• General Fund expenditures are expected to increase 9.52% compared to the previous year’s
adopted budget, primarily due to the addition of Fire operation expenditures taken over from
the Trophy Club MUD. Capital expenditures are expected to decrease 43.95% compared to the
previous year’s budget primarily due to the completion of Town Hall construction. Highlights for
General Fund Capital Replacement include:
• Police Administrative Vehicle
• Ford Patrol Vehicle (Fully Equipped)
• Ambulance
• Firehouse Software Update
• F250 Crew Cab for Parks
• Reelmaster 3100-D
• Capital Improvement Projects totaling $2,958,740, including:
• Indian Creek Drive reconstruction
• Phoenix Drive reconstruction
• Trophy Club Drive (Durango Drive to Bobcat Blvd.)
• Meadowbrook Lane
• Sundance Court
31Annual Program of Services- 2018
All Funds Fiscal Year 2018
Total Expenditures
$17,268,240
Total Revenue
$14,573,468
General Fund $10,402,506
Debt Service Fund 2,412,817
Capital Projects Fund 2,908,740
CCPD Fund 62,000
Street Maintenance Fund 197,429
Storm Drainage Utility Fund 284,596
Trophy Club Park Fund 102,632
Hotel Occupancy Fund 331,906
Court Technology Fund 6,169
Court Security Fund 1,800
Grants Fund -
EDC 4B Fund 217,145
TIRZ #1 Fund 350,000
Recreation Program Fund 8,500
Total Expenditures $17,286,240
Property Tax $8,606,669
General Fund 6,439,666
Debt Service Fund 2,090,207
TIRZ #1 76,796
Sales Tax 1,882,326
General Fund 964,299
EDC 4B 465,501
Street Maint. Fund 232,750
CCPD 209,475
TIRZ #1 10,300
Franchise Fees 869,631
License and Permits 243,100
Fines and Fees 958,078
Charges for Service 608,896
Intergovernmental 776,330
Occupancy Tax 477,994
Investment Income 65,300
Miscellaneous Income 85,144
Total Revenues $14,573,468
Please note: Expenditures exceeding revenues in total
reflects a draw-down in available balances primarily due
to capital projects’ expenditures (corresponding bond
proceeds reflected as other sources in prior years and
related expenditures generally made over several years).
Property Tax 59.06%Sales Tax 12.92%
Franchise Fees 5.97%License and Permits 1.67%
Fines and Fees 6.57%Charges for Service 4.18%
Intergovernmental 5.33%Occupancy Tax 3.28%
Investment Income 0.45%Miscellaneous Income 0.58%
General Fund 60.18%Debt Service Fund 13.96%
Capital Projects Fund 16.83%CCPD Fund 0.36%
Street Maint. Fund 1.14%Stormwater Drainage Fund 1.65%
Trophy Club Park Fund 0.59%Hotel Occupancy Fund 1.92%
Court Technology Fund 0.04%Court Security Fund 0.01%
Grants Fund 0.00%EDC 4B Fund 1.26%
TIRZ #1 Fund 2.03%Recreation Program Fund 0.05%
32 Annual Program of Services- 2018
General Fund Revenue
FY 2017
Budget
FY 2017
Estimate
FY 2018
Adopted
% Change
(From FY17
Budget)
% Change
(From FY17
Estimate)
Property Tax $6,185,631 $6,239,780 $6,439,666 4.11%3.20%
Licenses and Permits 552,200 292,100 243,100 -55.98%-16.78%
Franchise Fees 986,799 881,655 869,631 -11.87%-1.36%
Sales Tax 900,395 930,997 964,299 7.10%3.58%
Fines and Fees 361,906 348,793 341,824 -5.55%-2.00%
Intergovernmental - 581,633 608,896 0.00%4.69%
Charges for Service 279,964 771,024 776,330 177.30%0.69%
Investment Income 30,000 45,000 40,000 33.33%-11.11%
Miscellaneous Income 144,394 115,645 85,144 -41.03%-26.37%
Total Revenues $9,441,289 $10,206,627 $10,368,890 9.82%1.59%
Revenue - Highlights:
• The Town of Trophy Club lowered its tax rate from $0.473/$100 in FY17 to $0.451442/$100
in FY18. Despite the decreased tax rate, property tax revenue (including delinquent taxes
and penalty & interest) is expected to increase $199,886 or 3.20% from FY17 estimate.
• Revenue from licenses and permits are expected to decrease $49,000 or 16.78% from
the FY17 estimate. This is due to a decrease in residential permits, which will continue to
decrease as the Town approaches build-out.
• Sales Tax receipts are expected to increase $33,302 or 3.58% due to the opening of Bread
Winners Cafe & Quarter Bar and a full year of revenue from Meat U Anywhere.
62%
2%9%
9%3%6%
8%
1%
PROPERTY TAXES LICENSES AND PERMITS FRANCHISE FEES
SALES TAX FINES AND FEES INTERGOVERNMENTAL
CHARGES FOR SERVICES INVESTMENT INCOME MISCELLANEOUS INCOME 33Annual Program of Services- 2018
General Fund Expenditures
FY 2017
Budget
FY 2017
Estimate
FY 2018
Adopted
% Change
(From FY17
Budget)
% Change
(From FY17
Estimate)
Manager's Office $801,974 $616,592 $626,131 -21.93%1.55%
Administrative Services 198,268 159,699 385,805 94.59%141.58%
Information Services 663,244 572,970 677,271 2.11%18.20%
Legal 130,663 125,396 129,988 -0.52%3.66%
Municipal Court 83,775 79,401 82,013 -2.10%3.29%
Police 2,353,452 2,043,136 2,367,813 0.61%15.89%
Emergency Medical Services 1,022,642 1,063,274 1,090,360 6.62%2.55%
Fire - 1,067,598 1,082,563 0.00%1.40%
Streets 423,931 410,616 398,831 -5.92%-2.87%
Parks 1,838,826 1,701,392 1,542,115 -16.14%-9.36%
Recreation 678,362 676,246 587,333 -13.42%-13.15%
Community Events 46,178 44,964 47,619 3.12%5.90%
Community Development 656,220 492,573 642,283 -2.12%30.39%
Finance 451,778 451,591 523,132 15.79%15.84%
Facilities Maintenance 148,671 135,771 219,250 47.47%61.49%
Total $9,497,984 $9,641,218 $10,402,506 9.52%7.90%
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
34 Annual Program of Services- 2018
(By Department)
General Fund Expenditures By Department $10,402,506
General Fund Expenditures
FY 2017
Budget
FY 2017
Estimate
FY 2018
Adopted
% Change
(From FY17
Budget)
% Change
(From FY17
Estimate)
Personnel $6,294,967 $6,325,565 $7,136,283 13.36%12.82%
Services & Supplies 2,542,602 2,552,964 2,896,058 13.90%13.44%
Capital 660,415 762,689 370,166 -43.95%-51.47%
Total $9,497,984 $9,641,218 $10,402,506 9.52%7.90%
Expenditure - Highlights:
• Personnel – Total personnel expenditures are expected to increase $841,316 or 13.36% from the
FY17 Budget, due to the addition of Fire employees to the Town's Payroll. FY18 budget includes
the following personnel changes and adjustments:
• Evidence Custodian
• Services and Supplies – The services and supplies budget increased $353,456 or 13.90% from
the FY17 Budget, 8.79% of which are supplemental items. The remainder of the increase is derived
from the Town taking over the Fire operations.
• Capital - Capital expenditures include both capital replacement and new capital expenditures.
The capital expenditures budget for the general fund decrease $290,249 or 43.95% from the FY17
Budget primarily due to the completion of one time capital projects.
69%
28%
4%
Personnel Services & Supplies Capital
35Annual Program of Services- 2018
General Fund Expenditures By Use $10,402,506
(By Use)
Future Challenges & Financial Position
The most significant challenge Trophy Club faces is heavy reliance on property tax revenue. The Town
endeavors to maintain a mix of revenue where property tax does not exceed 65% of total revenue
generated in the General Fund. The Town is only a few years away from build-out, which has already
decreased permitting revenue and has pushed the Town into an even deeper reliance on property tax
revenue. When residential build-out occurs, any growth in assessed valuation will reflect appreciation in
the existing tax base, essentially leveling property tax revenues.
Over the next five years the Town will see an increase in sales tax and hotel occupancy tax revenue. In
September 2015, the Town Council took action to increase the solid waste franchise fees from 6% to 12%
and the gas franchise from 4% to 5%. Sales tax will increase due to the addition of a new restaurant to
the Town: HG Sply Co. Hotel Occupancy tax will increase as Holiday Inn opens.
It is the goal of the Town to achieve and maintain an unassigned fund balance in the General Fund of at
least 30% of expenditures. The Town considers a balance of less than 15% to be cause for concern, barring
unusual or deliberate circumstances. The Town currently has an estimated FY17 ending fund balance of
$4,115,087 or 42.68% of General Fund expenditures of which $1,066,722 or 25.92 % is unassigned. The
FY18 budget estimates an ending fund balance of $4,144,471 or 39.84% of General Fund expenditures
of which $867,719 or 20.94% is unassigned.
General Fund Revenues, Expenditures, Ending Fund Balance &
Fund Balance Goal
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
PROPOSED
Revenues Expenditures Fund Balance Fund Balance Goal
46%50%38%43%39%
36 Annual Program of Services- 2018
General Fund
Debt
Service
Fund
Capital
Projects
Fund
CCPD
Fund
Street
Maint.
Fund
Storm
Drainage
Utility
Fund
Trophy
Club Park
Fund
Beginning Fund Balance $4,115,087 $289,351 $5,186,363 $59,428 $35,504 $351,406 $(30,381)
Revenue
Property Tax 6,439,666 2,090,207
Licenses and Permits 243,100
Franchise Fees 869,631
Sales Tax 964,299 209,475 232,750
Fines and Fees 341,824 432,754 165,000
Charges for Service 608,896
Intergovernmental 776,330
Occupancy Tax
Interest Income 40,000 2,000 20,000 100 500
Miscellaneous Income 85,144
Total Revenues $10,368,890 $2,092,207 $20,000 $209,575 $232,750 $433,254 $165,000
Expenditures
General Government
Manager's Office 626,131
Administrative Services 385,805
Information Services 677,271
Legal 129,988
Municipal Court 82,013
Police 2,367,813 62,000
Emergency Medical Services 1,090,360
Fire 1,082,563
Streets & Drainage 398,831 197,429 106,508
Parks 1,542,115 102,632
Recreation 587,333
Community Events 47,619
Community Development 642,283
Finance 523,132
Facility Management 219,250
Debt Service 2,412,817 178,088
Capital - Projects 2,908,740
Total Expenditures $10,402,506 $2,412,817 $2,908,740 $62,000 $197,429 $284,596 $102,632
Other Sources (Uses):
Debt Issuance
Transfers In 63,000 400,463
Transfers Out (147,431) (25,000) (67,209) $(20,000)
Total Other Sources (Uses) $63,000 $400,463 $- $(147,431) $(25,000) $(67,209) $(20,000)
Net Increase (Decrease) $29,384 $79,853 $(2,888,740) $144 $10,321 $81,449 $42,368
Ending Fund Balance $4,144,471 $369,204 $2,297,623 $59,572 $45,826 $432,855 $11,987
All Funds Summary Fiscal Year 2018
38 Annual Program of Services- 2018
All Funds Summary Fiscal Year 2018
Hotel
Occupancy
Fund
Court
Technology
Fund
Court
Security
Fund
Grant Fund EDC 4B Fund TIRZ #1
Recreation
Program
Fund
Total
$394,822 $16,101 $19,141 $7,786 $640,716 $(330,420) $2,271 $10,757,174
76,796 8,606,669
243,100
869,631
465,501 10,300 1,882,326
5,000 3,000 2,000 8,500 958,078
608,896
776,330
477,994 477,994
700 2,000 65,300
85,144
$483,694 $3,000 $2,000 $- $467,501 $87,096 $8,500 $14,573,468
216,745 216,745
350,000 976,131
385,805
677,271
129,988
6,169 1,800 89,982
2,429,813
1,090,360
1,082,563
702,768
1,644,747
8,500 595,833
281,906 329,525
642,283
523,132
219,250
400 2,591,305
50,000 2,958,740
$331,906 $6,169 $1,800 $- $217,145 $350,000 $8,500 $17,286,240
-
463,463
- (3,000) (200,823) (463,463)
$- $- $(3,000) $- $(200,823) $- $- $-
$151,788 $(3,169) $(2,800) $- $49,533 $(262,904) $- $(2,712,772)
$546,610 $12,932 $16,341 $7,786 $690,249 $(593,324) $2,271 $8,044,402
39Annual Program of Services- 2018
General Fund Debt Service Fund Capital Projects Fund
FY 2016
Actual
FY 2017
Estimated
FY 2018
Budget
FY 2016
Actual
FY 2017
Estimated
FY 2018
Budget
FY 2016
Actual
FY 2017
Estimated
FY 2018
Budget
Beginning Fund Balance $3,691,189 $4,194,162 $4,115,087 $118,542 $143,174 $289,351 $1,694,546 $8,764,936 $5,186,363
Revenue
Property Tax 5,769,797 6,239,780 6,439,666 1,697,654 1,906,018 2,090,207
Sales Tax 821,227 930,997 964,299
Franchise Fees 953,622 881,655 869,631
Licenses and Permits 598,586 292,100 243,100
Fines and Fees 356,307 348,793 341,824
Charges for Service 300,337 771,024 776,330
Intergovernmental - 581,633 608,896
Occupancy Tax
Interest Income 33,477 45,000 40,000 3,032 5,000 2,000 28,335 70,000 20,000
Miscellaneous Income 259,315 115,645 85,144
Grant / Contributions - - - 26,237
Total Revenue $9,092,668 $10,206,627 $10,368,890 $1,700,686 $1,911,018 $2,092,207 $54,572 $70,000 $20,000
Expenditures
General Government -
Manager's Office 826,562 616,592 626,131
Administrative Services 159,216 159,699 385,805
Information Services 478,364 572,970 677,271
Legal 307,245 125,396 129,988
Police 2,223,459 2,043,136 2,367,813
Emergency Medical Services 923,247 1,063,274 1,090,360
Fire - 1,067,598 1,082,563
Streets & Drainage 356,472 410,616 398,831
Parks 1,340,468 1,701,392 1,542,115
Recreation 632,364 676,246 587,333
Community Events 26,155 44,964 47,619
Community Development 576,508 492,573 642,283
Finance 400,642 451,591 523,132
Municipal Court 75,421 79,401 82,013
Facility Management 99,528 135,771 219,250
Debt Service 1,782,555 2,169,126 2,412,817
Capital - Projects - 3,223,116 8,969,216 2,908,740
Total Expenditures $8,425,652 $9,641,218 $10,402,506 $1,782,555 $2,169,126 $2,412,817 $3,223,116 $8,969,216 $2,908,740
Other Sources (Uses):
Debt Issuance 9,992,946 4,613,159
Transfers In 111,702 63,000 63,000 106,501 404,285 400,463 265,283 707,484
Transfers Out (275,744) (707,484) - (19,295)
Total Other
Sources (Uses) $(164,042) $(644,484) $63,000 $106,501 $404,285 $400,463 $10,238,934 $5,320,643 $-
Net Increase (Decrease) $502,974 $(79,075) $29,384 $24,631 $146,177 $79,853 $7,070,390 $(3,578,573) $(2,888,740)
Ending Fund Balance $4,194,163 $4,115,087 $4,144,471 $143,174 $289,351 $369,204 $8,764,936 $5,186,363 $2,297,623
All Funds Summary (Three-Year)
40 Annual Program of Services- 2018
Storm Drainage Utility Fund Trophy Club Park Fund Other Funds Total (All Funds)
FY 2016
Actual
FY 2017
Estimated
FY 2018
Budget
FY 2016
Actual
FY 2017
Estimated
FY 2018
Budget
FY 2016
Actual
FY 2017
Estimated
FY 2018
Budget
FY 2016
Actual
FY 2017
Estimated
FY 2018
Budget
$234,000 $242,387 $351,406 $(52,106) $(62,054) $(30,381) $1,136,101 $993,484 $845,348 $6,822,273 $14,276,088 $10,757,174
10,492 46,083 76,796 7,477,943 8,191,881 8,606,669
797,089 892,437 918,027 1,618,316 1,823,434 1,882,326
- - - 953,622 881,655 869,631
- - - 598,586 292,100 243,100
420,665 430,000 432,754 46,270 160,000 165,000 19,810 25,500 18,500 843,052 964,293 958,078
- - - 300,337 771,024 776,330
- - - - 581,633 608,896
302,374 473,261 477,994 302,374 473,261 477,994
914 750 500 2,152 6,600 2,800 67,910 127,350 65,300
61,106 8,575 24 - - 320,445 124,220 85,144
7,942 - - 34,179 - -
$421,579 $430,750 $433,254 $107,376 $168,575 $165,000 $1,139,882 $1,443,881 $1,494,117 $12,516,764 $14,230,852 $14,573,468
621,204 363,278 848,651 621,204 363,278 848,651
- - - 826,562 616,592 626,131
- - - 159,216 159,699 385,805
- - - 478,364 572,970 677,271
- - - 307,245 125,396 129,988
128,090 198,100 62,000 2,351,548 2,241,236 2,429,813
4,290 - - 927,537 1,063,274 1,090,360
- 1,067,598 1,082,563
148,959 74,444 106,508 245,662 160,292 197,429 751,093 645,352 702,768
109,325 116,902 102,632 - - - 1,449,793 1,818,294 1,644,747
11,523 8,000 8,500 643,888 684,246 595,833
2,819 - - 28,974 44,964 47,619
- - - 576,508 492,573 642,283
- - - 400,642 451,591 523,132
6,856 6,424 7,969 82,277 85,825 89,982
- - - 99,528 135,771 219,250
165,540 180,400 178,088 98,945 400 400 2,047,040 2,349,926 2,591,305
36,488 44,871 475,126 50,000 3,304,475 9,444,342 2,958,740
$350,987 $254,844 $284,596 $109,325 $116,902 $102,632 $1,164,260 $1,211,620 $1,174,949 $15,055,894 $22,362,926 $17,286,240
- - - 9,992,946 4,613,159 -
10,461 - - 493,947 1,174,769 463,463
(62,206) (66,887) (67,209) (8,000) (20,000) (20,000) (128,702) (380,398) (376,254) (493,947) (1,174,769) (463,463)
$(62,206) $(66,887) $(67,209) $(8,000) $(20,000) $(20,000) $(118,241) $(380,398) $(376,254) $9,992,945 $4,613,159 $-
$8,386 $109,019 $81,449 $(9,949) $31,673 $42,368 $(142,618) $(148,137) $(57,086) $7,453,815 $(3,518,916) $(2,712,772)
$242,387 $351,406 $432,855 $(62,054) $(30,381) $11,987 $993,483 $845,348 $788,262 $14,276,088 $10,757,174 $8,044,402
All Funds Summary (Three-Year)All Funds Summary (Three-Year)
(Other Funds Include: Court Security Fund, Court Technology Fund, Street Maintenance Sales Tax Fund, Crime Control Prevention District Fund,
Grant Fund, Anniversary Fund, TIRZ #1, Recreation Program Fund, Economic Development 4B Fund and Hotel Occupancy Tax Fund)
41Annual Program of Services- 2018
Supplemental and Capital Replacement
One of the biggest challenges facing all local governments is capital and equipment replacement. Every
citizen knows the pain of replacing a car, a washing machine, or putting a new roof on a home. Local
governments face the same challenges just on a larger scale. The biggest issue is how to pay for recurring
replacement. Best practices suggest that local governments set aside annual depreciation so that when
the assets value reach zero the money for the capital asset is available. The Town of Trophy Club began
this process three years ago setting aside fund balance equal to depreciation for equipment replacement.
In FY 2018 the Town was able to fund all capital replacement under the effective tax rate (the rate at
which existing properties raise the same amount in taxes as in the previous year). The largest piece of
capital equipment replacement was the replacement of Medic 682. This item will be financed over three
years within the effective tax rate.
Supplemental Items FY18
(Included within the Effective Tax Rate)
General Fund
Department Item Description FY2018 FY2019 FY2020 Total
EMS Ambulance Replace Medic 682 $96,667 $89,167 $89,167 $275,000
Total General Fund Supplemental Items $96,667 $89,167 $89,167 $275,000
43Annual Program of Services- 2018
General Fund
Department Item Description FY 2018 FY 2019 FY 2020 FY 2021 FY 2022
Ongoing Expenditures
Police Evidence
Custodian
This is a full time evidence custodian
who will also assist the patrol
officer and staff with the police
records, files, and process evidence.
This is a required position for the
police department to maintain it's
professional status.
$56,458 $57,358 $56,358 $56,358 $56,358
Police
School
Crossing
Guard
To increase the pay of each guard by
$1.00 per hour. They work 20 hours
per week for 33 weeks per year.
This increase in pay will allow the
PD to recruit and maintain the
number of crossing guards we need
to provide the highest level of service
we can.
$10,500 $10,500 $10,500 $10,500 $10,500
Police Uniform
Cleaning
This request is to provide uniform
cleaning 3 times a week for the
officers. The Town provides the
officers with the complete uniform.
We believe that this service would
extend the life and the look of our
uniforms.
$8,500 $8,500 $8,500 $8,500 $8,500
EMS
Part-Time
Firefighter
Pay & Time
Increase
Increase base pay from $15/per hour
to $17.50 an hour to be competitive
with surrounding communities.
Increase part time from .33 to .57
FTEs. This increase will allow for
there to be a 5 man crew on at all
times including sick and training
days. This part time position is
budgeted to work 14 hours a day
(peak hour staffing).
$13,849 $13,849 $13,849 $13,849 $13,849
Fire
Part-Time
Firefighter
Pay & Time
Increase
Increase base pay from $15/per hour
to $17.50 an hour to be competitive
with surrounding communities.
Increase part time from .33 to .57
FTEs. This increase will allow for
there to be a 5 man crew on at all
times including sick and training
days. This part time position is
budgeted to work 14 hours a day
(peak hour staffing).
$13,849 $13,849 $13,849 $13,849 $13,849
Supplemental Items FY18
(Included within the Effective Tax Rate)
44 Annual Program of Services- 2018
General Fund
Department Item Description FY 2018 FY 2019 FY 2020 FY 2021 FY 2022
Ongoing Expenditures (Continued)
EMS Storm Spotter
Improve the advanced warning
system for severe weather and create
a backup communication system for
the Emergency Operation Center
(EOC) that is not dependent upon
local infrastructure in the event of a
catastrophic emergency.
$6,100 $1,000 $1,000 $2,100 $1,000
Finance Investment
Consultant
Third party contractor to provide
investment analysis and cash flow
modeling resulting in a higher
investment yield over time.
$10,000 $10,000 $- $- $-
Information
Services Leads Online Leads-on-line is an online database
used to track stolen items. $1,400 $1,400 $1,400 $1,400 $1,400
Information
Services
Firehouse
Software
Update
Adding the Staffing Module and
Inspection Software suites to the
software
$3,370 $676 $676 $676 $676
Total General Fund Supplemental Items (Ongoing
Expenditures)$124,026 $117,132 $106,132 $107,232 $106,132
Supplemental Items FY18
(Included within the Effective Tax Rate)
45Annual Program of Services- 2018
General Fund
Department Item Description Amount
Police Ford Patrol Vehicle
Replace the 2012 Tahoe with Ford Police Patrol Vehicle
- approx. cost $27000/Base vehicle with approximately
$12,000 in equipment FY 18
$ 39,000
EMS Ford Fire Chief's Vehicle Replacement of Equipment for Fire Chief's Vehicle $ 6,000
Parks F250 Crew Cab 4x2 Replace 2004 Dodge Crew Cab. Trading in 3 trucks to offset
price by 5k $ 25,513
Parks Reelmaster 3100-D Replacing existing reel mower that was purchased 8 plus
years ago (used) $ 31,500
Information
Services Inventory System for Town Comprehensive inventory software that allows mobile
access and scanning capabilities $ 10,000
Information
Services P2P Infrastructure
Connect all our remote building locations with point to
point wireless connections and stop paying ATT. Return
on investment in under 15 years and increased bandwidth
across all connections
$ 45,418
Total General Fund Capital & Equipment Replacement $ 157,431
Crime Control Prevention District
Department Item Description Amount
Police Administrative Vehicle
New administrative vehicle 2018 Ford and $2000 for police
equipment for the vehicle $ 29,000
Information
Services
CJIS Compliant Wireless
Device
In order to access certain police data via wireless, it must
meet CJIS standards. Part of those standards is to use a
wireless device that is certified FIPS 140-2
$ 18,000
Total CCPD Fund Capital & Equipment Replacement $ 47,000
Capital & Equipment Replacement FY18
(Included within the Effective Tax Rate)
46 Annual Program of Services- 2018
General Fund
Revenues FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Property Tax $4,547,901 $5,205,437 $5,769,797 $6,185,631 $6,239,780 $6,439,666 $6,708,163 $6,887,289
Licenses and Permits 893,733 697,378 598,586 552,200 292,100 243,100 205,700 123,515
Franchise Fees 772,621 811,052 953,622 986,799 881,655 869,631 858,591 847,301
Sales Tax 662,723 751,510 821,227 900,395 930,997 964,299 1,029,571 1,063,015
Fines and Fees 551,899 574,558 356,307 361,906 348,793 341,824 344,971 348,168
Intergovernmental 386,879 126,134 - - 581,633 608,896 627,163 645,978
Charges for Service 236,719 282,956 300,337 279,964 771,024 776,330 796,035 816,299
Interest Income 2,942 7,829 33,477 30,000 45,000 40,000 40,000 40,000
Miscellaneous Income 109,621 88,993 259,315 144,394 115,645 85,144 85,894 86,667
Grant Revenue 58,892 73,343 - - - - - -
Total Revenues $8,223,930 $8,619,191 $9,092,668 $9,441,289 $10,206,627 $10,368,890 $10,696,088 $10,858,232
Expenditures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Manager's Office $829,603 $1,030,977 $826,562 $801,974 $616,592 $626,131 $643,889 $653,030
Administrative Services 74,282 99,862 159,216 198,268 159,699 385,805 393,232 400,143
Information Services 333,767 509,301 478,364 663,244 572,970 677,271 577,204 588,942
Legal 196,520 176,384 307,245 130,663 125,396 129,988 130,066 133,082
Municipal Court 79,573 80,754 75,421 83,775 79,401 82,013 82,566 84,073
Police 2,065,028 1,974,596 2,223,459 2,353,452 2,043,136 2,367,813 2,460,519 2,524,901
Emergency Medical Services 808,788 865,699 923,247 1,022,642 1,063,274 1,090,360 1,133,607 1,218,361
Fire - - - - 1,067,598 1,082,563 1,025,214 1,061,449
Streets 403,868 397,770 356,472 423,931 410,616 398,831 421,315 428,317
Medians 294,342 323,438 - - - - - -
Parks 1,020,004 968,919 1,340,468 1,838,826 1,701,392 1,542,115 1,506,352 1,832,480
Recreation 503,373 520,979 632,364 678,362 676,246 587,333 669,371 610,789
Community Events 38,805 19,008 26,155 46,178 44,964 47,619 45,619 45,619
Planning & Zoning 260,939 - - - - - - -
Community Development 326,821 562,496 576,508 656,220 492,573 642,283 636,874 645,391
Finance 392,220 345,775 400,642 451,778 451,591 523,132 530,802 531,066
Facilities Maintenance 81,550 108,065 99,528 148,671 135,771 219,250 215,310 221,876
Total Expenditures $7,709,485 $7,984,023 $8,425,653 $9,497,984 $9,641,218 $10,402,506 $10,471,940 $10,979,519
Other Sources (Uses)FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Transfers In $11,000 $11,000 $111,702 $63,000 $63,000 $63,000 $61,500 $61,500
Transfers Out (10,818) - (275,744) (250,000) (707,484) - $- $-
Total Other Sources (Uses) $182 $11,000 $(164,042) $(187,000) $(644,484) $63,000 $61,500 $61,500
Fund Balance FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning fund balance $2,530,394 $3,045,021 $3,691,189 $3,833,171 $4,194,162 $4,115,087 $4,144,471 $4,430,119
Net increase (Decrease) 514,627 646,168 502,973 (243,695) (79,075) 29,384 285,648 (59,787)
Ending Fund Balance $3,045,021 $3,691,189 $4,194,162 $3,589,476 $4,115,087 $4,144,471 $4,430,119 $4,370,332
Fund Balance Detail FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Reserve Fund balance
(30% of Total Expenditures) $2,312,845 $2,395,207 $2,527,696 $2,849,395 $2,892,365 $3,120,752 3,141,582 3,293,856
Assigned Fund Balance 228,138 228,138 - - - - - -
Committed Fund Balance - 200,000 180,000 168,000 156,000 156,000 144,000 132,000
Unassigned Fund Balance in
Excess (Deficit) of 30% 504,038 867,844 1,486,466 572,081 1,066,722 867,719 1,144,537 944,476
Total Fund Balance $3,045,021 $3,691,189 $4,194,162 $3,589,476 $4,115,087 $4,144,471 $4,430,119 $4,370,332
48 Annual Program of Services- 2018
General Fund Revenue
The largest revenue source in the General Fund
is the ad valorem property tax. Property tax
revenues are calculated by multiplying the tax
rate by the property tax base. The tax rate for the
FY18 adopted budget is based on a $0.451442
ad valorem tax rate. This rate is the calculated
effective tax rate that would provide the same
level of revenue on existing properties as FY17.
The ad valorem tax rate is comprised of two
components; the first is the Maintenance and
Operations component (M&O) that is used to
calculate revenue to fund the Town’s General Fund
operations such as Police and administration;
the second component is the Interest & Sinking
(I&S) portion that is used to calculate revenue to
pay the Town’s general debt service obligations.
The property tax base is calculated by both Denton
County and Tarrant County, since the Town
of Trophy Club has property in both counties.
Summing both appraised values together amounts
to the total appraised value for Trophy Club. After
adding both appraisal rolls, the total property value
shows an increase of 10.6% over the prior year
certified values, and a current average appraised
home value of $428,799. In FY18, 45 homes are
projected for construction which will continue
to increase the total assessed value of Trophy
Club, and in turn increase revenues derived from
property tax. Over the next year the property tax
base is forecast to increase by 5% over the previous
fiscal year due to new growth and increased values
of existing properties.
0.530000
0.518543
0.499300
0.490000
0.484000
0.473000
0.451442
FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18
Property Tax Rate History
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY 14
Actual
FY 15
Actual
FY 16
Actual
FY 17
Budget
FY 17
Estimate
FY 18
Adopted
FY 19
Planning
FY 20
Planning
GRANT REVENUE
MISCELLANEOUS INCOME
INTEREST INCOME
CHARGES FOR SERVICES
INTERGOVERNMENTAL
FINES AND FEES
SALES TAX
FRANCHISE FEES
LICENSES AND PERMITS
PROPERTY TAXES
49Annual Program of Services- 2018
General Fund Revenue
Sales Tax is the second largest revenue source
in the General Fund. Consumers pay 8.25% in
sales tax in the Town of Trophy Club. Of that,
the State of Texas charges 6.25% sales tax. Local
governments have an additional 1.0% sales tax
that they automatically receive. The remaining
1.0% of sales tax has to be approved for specific
use by voters. The 2.0% of sales tax that the Town
collects is distributed as follows: the General
Fund receives 1% of the sales tax, 0.5% goes to
fund the Economic Development 4B Fund, 0.25%
goes to the Street Maintenance Sales Tax Fund,
and 0.25% goes to the Crime Control Prevention
District Fund. Included in the sales tax totals are
the Mixed Beverage tax, which amounts to 2.68%
of the revenue for this category. The FY18 budget
projects a 3.58% growth in total receipts over the
current year’s estimate. The sales tax revenue is
dependent on local economic conditions and can
fluctuate. Future projections include the addition
of two new restaurants Meat U Anywhere BBQ
and Bread Winners & Quarter Bar, which opened
in 2016.
Franchise Fees are the third largest revenue
source in the General Fund. These fees are
charged to gas, electric, telecommunications,
solid waste, and cable companies for the use of
the Town’s right-of-ways. In September 2015, the
Town Council took action to increase the solid
waste franchise fees from 6% to 12% and the
gas franchise from 4% to 5%. They are projected
based on past and current trends and franchisees’
estimates. Franchise fees are projected to decrease
1.36% over the FY17 estimate.
Sales Tax Breakdown
State of Texas 6.25%
Trophy Club 1.00%
TC Economic Development 0.50%
Street Maintenance 0.25%
CCPD 0.25%
Total 8.25%
Sales Tax
Licensing and Permits was the fourth largest
revenue source for the General Fund, but is now the
seventh due to the Town approaching substantial
build-out. The heavy reduction in revenue derived
from licensing and permits is considered when
looking to the future. Increased property valuation
from new properties on future tax rolls will make
up for the substantial loss of this revenue source
along with increased collections of sales taxes
and franchise fees. This revenue source grouping
contains building and miscellaneous permits,
and is expected to decrease 16.78% from the FY17
estimate.
Licensing and Permits
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
Electric Gas Telecommunications Cable Refuse
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
50 Annual Program of Services- 2018
General Fund Revenue
Franchise Fees
Fines and Fees are charges for utilizing a government service or receiving a penalty. The main
revenue sources for Fines and Fees are development related fees, recreational fees, and court related
fines and fees.
• Development-related fees (composed of P & Z administrative fees, developer fees, zoning fees,
and platting fees) are expected to decrease $3,801 or 36.20% compared to the FY17 estimate due
to oncoming build-out. The majority of revenue received is from developer fees.
• The Municipal Court
derives its revenues
from citations primarily
associated with motor
vehicles, misdemeanors,
and code enforcement.
The fines and fees from
the Municipal Court have
remained fairly constant
and are projected to remain
steady for the next three
years.
• Recreation-based revenues
stem from the pool,
community events, and
day camp. Pool entry
fee revenue is expected
to increase in FY18. As the population increases, recreation-based revenues are projected to
increase. This revenue source overall is projected to decrease $2,916 or 1.45% over the FY17
estimate.
In general, Fines and Fees are projected to decrease 6,968 or 2.00% from the Fiscal Year 2017 estimate
due to a decrease in development related fees. Fines and Fees are expected to increase over the next
three fiscal years.
Interest Income is expected to stay flat from the FY17 estimate, primarily due to the investment of
fund balance in Certificates of Deposit (CDs) that yield a higher interest rate than the Town’s interest
bearing accounts. The Town of Trophy Club maintains an investment policy to ensure the safety of
principle, maintain sufficient liquidity to meet operational needs, maintain the trust of the public, and
optimize interest earnings.
Miscellaneous Revenues represent unanticipated revenues as well as minor sources not contained
in other categories. Included in this category are other various non-routine revenues received during the
year. Tower rental and gas well revenues also fall into this category. This revenue category is expected
to decrease due to a one-time payment from FEMA for flood damage repairs. In total, miscellaneous
revenue is projected to decrease $30,501 or 26.37% over the FY17 estimate.
Fines and Fees
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY15 Actual FY16
Actural
FY17
Budget
FY17
Estimate
FY18
Adopted
FY19
Planning
FY20
Planning
Development-Related Fee Total Municipal Court Revenues
Recreational Revenues Police Revenues
Other Fines & Fees
51Annual Program of Services- 2018
FY 15
Actual
FY 16
Actual
FY17
Budget
FY17
Estimate
FY18
Adopted
FY19
Planning
FY20
Planning
Property Tax
Property Taxes 5,145,310 5,734,509 6,153,131 6,213,780 6,414,666 6,683,163 6,862,289
Property Taxes/Prior Year 34,924 12,612 15,000 8,000 15,000 15,000 15,000
Property Taxes/P & I 25,203 22,677 17,500 18,000 10,000 10,000 10,000
TOTAL PROPERTY TAXES $5,205,437 $5,769,797 $6,185,631 $6,239,780 $6,439,666 $6,708,163 $6,887,289
SALES TAXES
Mixed Beverage Tax 19,982 19,985 24,128 27,747 33,297 39,956 41,954
Sales Tax - General 731,528 801,242 876,267 903,250 931,002 989,615 1,021,061
TOTAL SALES TAXES $751,510 $821,227 $900,395 $930,997 $964,299 $1,029,571 $1,063,015
FRANCHISE FEES
Electric 384,566 400,099 420,214 391,469 387,555 383,679 379,842
Gas 61,845 80,423 91,800 80,000 78,400 76,832 75,295
Telecommunications 51,018 53,902 48,906 51,607 50,556 50,325 49,684
Cable 235,335 219,240 230,518 187,207 183,463 179,794 176,198
Refuse 78,289 199,957 195,360 171,371 169,657 167,961 166,281
TOTAL FRANCHISE FEES $811,052 $953,622 $986,799 $881,655 $869,631 $858,591 $847,301
LICENSES AND PERMITS
Building Permits 501,420 421,990 366,000 155,000 121,500 96,250 25,000
Fire Permits/Sprinkler - - - 2,100 100 100 100
Miscellaneous Permits 195,958 176,596 186,200 135,000 121,500 109,350 98,415
TOTAL LICENSES AND PERMITS 697,378 598,586 $552,200 $292,100 $243,100 $205,700 $123,515
INTERGOVERNMENTAL
MUD Service Contract 26,170 - - - - - -
Intergov Trans In MUD 10,000 - - 581,633 608,896 627,163 645,978
Intergov Trans In EDC 89,964 - - - - - -
TOTAL INTERGOVERNMENTAL $126,134 $- $- $581,633 $608,896 $627,163 $645,978
GRANT REVENUE
Grant Revenue 73,343 - - - - - -
TOTAL GRANT REVENUE $73,343 $- $- $- $- $- $-
CHARGES FOR SERVICE
EMS Runs 162,122 167,421 158,974 180,000 171,700 173,417 175,151
CIA Lien Revenues 1,343 749 - - - - -
PID Reimbursement 16,712 25,276 8,000 700 5,000 5,000 5,000
NISD Contribution 102,779 106,891 112,990 112,990 112,990 116,379 119,871
PID Fire Assessment - - - 477,334 486,640 501,239 516,276
TOTAL CHARGES FOR SERVICES $282,956 $300,337 $279,964 $771,024 $776,330 $796,035 $816,299
General Fund Revenue Detail Summary
52 Annual Program of Services- 2018
FINES AND FEES FY 15
Actual
FY 16
Actual
FY17
Budget
FY17
Estimate
FY18
Adopted
FY19
Planning
FY20
Planning
P & Z Administrative Fees 1,920 742 1,500 270 1,500 1,000 1,000
Developer Fees 139,329 1,925 5,000 - 5,000 5,000 5,000
Zoning Fees 300 2,514 - 7,151 - - -
Platting Fees 619 1,146 1,000 3,080 200 200 200
Denton/Tarrant County City
Pledge - EMS
5,562 5,480 5,500 16,000 16,000 16,000 16,000
Municipal Court Fines/Fees 108,245 114,655 108,070 100,000 101,000 102,010 103,030
Municipal Court Child Safety Fees 31,288 4,961 4,200 5,425 5,000 5,000 5,000
Day Camp Programs 62,970 69,063 63,580 65,000 65,650 66,307 66,970
Aquatic Programs 11,262 11,708 13,888 11,000 11,110 11,221 11,333
Pool Concessions 20,984 16,532 14,645 11,000 11,110 11,221 11,333
Pool Entry Fees 105,261 67,293 79,254 65,000 65,000 66,300 67,626
Swim Team Programs 37,550 30,146 34,340 35,500 35,855 36,214 36,576
Records Management Revenue 611 510 500 600 500 500 500
Golf Cart Registration 2,360 2,570 - - - - -
City Vehicle Registration Fees/
Child Safety
11,088 12,227 12,500 9,338 9,000 9,000 9,000
Community Events Revenue 7,941 625 - 4,240 - - -
Convenience Fees 3,912 1,339 1,000 1,000 1,000 1,000 500
Animal Control 3,823 3,238 3,500 3,500 3,500 3,500 3,500
Misc Police Revenue 268 548 300 789 400 400 400
Pool Rentals 14,015 9,085 13,130 9,900 9,999 10,099 10,200
TC Magazine 5,250 - - - - - -
TOTAL FINES AND FEES $574,558 $356,307 361,906 $348,793 $341,824 $344,971 $348,168
INTEREST INCOME
Interest Income 7,829 33,477 30,000 45,000 40,000 40,000 40,000
TOTAL INTEREST INCOME $7,829 $33,477 $30,000 $45,000 $40,000 $40,000 $40,000
MISCELLANEOUS
Auction Sales 5,450 19,885 - 4,211 - - -
Donations 2,180 4,231 17,000 5,790 - - -
Tower Revenue 25,875 171,729 46,644 25,644 50,144 50,144 50,144
Recreation Rentals 28,084 28,388 55,000 13,000 10,000 10,000 10,000
Miscellaneous Revenue 27,404 35,082 25,750 67,000 25,000 25,750 26,523
TOTAL MISCELLANEOUS $88,993 $259,315 $144,394 $115,645 $85,144 $85,894 $86,667
TOTAL REVENUES $8,619,190 $9,092,668 $9,441,289 $10,206,627 $10,368,890 $10,696,088 $10,858,232
General Fund Revenue Detail Summary
53Annual Program of Services- 2018
General Fund Expenditures
Personnel – Total personnel expenditures are expected to increase $841,316 or 11.58% from the
FY17 Budget primarily due to the Town operating the Fire Department under the new agreement
with the MUD . FY18 budget includes a full-time Evidence Custodian for the Police department. Also
included in the FY18 Budget is a $125,000 merit pool to be distributed during the year.
Services and Supplies – The services and supplies budget increased $353,456 or 13.90% from the
FY17 Budget, 8.79% of which are supplemental items. The remainder of the increase is derived from
the new costs associated with Fire operations.
Capital - Capital expenditures include both capital replacement and new capital expenditures. The
capital expenditures budget for the general fund decrease $290,249 or 43.95% from the FY17 Budget
primarily due to the completion of one time capital projects in FY 17.
FY 2017
Budget
FY 2017
Estimate
FY 2018
Adopted
% Change
(From FY17
Budget)
% Change
(From FY17
Estimate)
Personnel $6,294,967 $6,325,565 $7,136,283 13.36%12.82%
Services & Supplies 2,542,602 2,552,964 2,896,058 13.90%13.44%
Capital 660,415 762,689 370,166 -43.95%-51.47%
Total $9,497,984 $9,641,218 $10,402,506 9.52%7.90%
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel Services & Supplies Capital
54 Annual Program of Services- 2018
55Annual Program of Services- 2018
Manager’s Office
Mission
To provide leadership and direction for the Trophy Club team by utilizing the best management
practices, progressive thinking and planning, as well as promoting a positive public image of the
organization and the Town on both a local and regional basis. The Manager’s Office seeks to support
the Town’s mission by building strong partnerships and deepening community involvement, creating
business-friendly economic development, fostering environmentally sound policies, ensuring the
safety and security of all residents and staff, and maintaining financial and operational stewardship.
Top 3 Accomplishments for FY17
• Reorganized command structure to eliminate middle management positions,
create efficiencies, and better align limited resources
• Recruited and staffed five vacant executive positions
• Effectively and efficiently managed the new Town Hall construction project
to completion.
Council Objective Fiscal Year 2018 Departmental Goals
Taking deliberate, targeted action resulting from
thoughtful analysis, weighing costs and benefits in
all situations
• Scan all contracts into Laserfiche
Exercising fiscal discipline and taking a business-
like approach to Town operations and budget
prioritization
• Progress PD30 & PD25 developments
• Hold biannual offsite Management Team
meetings, and one professional development
event
Operating a limited government with maximum
transparency.
• Coordinate with Denton and Tarrant County
elections to hold May elections at the new
Town Hall facility
56 Annual Program of Services- 2018
PERFORMANCE MATRIX
Workload Measures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
ACTUAL
FY 2018
ESTIMATE
# of weekly updates for the Town Council 34 52 50 50 50
# of recognitions from local, state, national,
and media organizations 6 4 4 4 4
Performance Measure:
Open Records Requests (ORRs) Turnaround
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
ACTUAL
FY 2018
GOAL
Percent of ORRs completed within 5 Days -67.19%78.00%83.98%75.00%
Average # of Days to Process - 4.14 3.25 3.43 < 5.00
# of ORRs Processed 334 192 202 181 120
Explanation State law requires that municipal governments provide ORRs back
to the requester within 10 business days.
Council Objective Operating a limited government with maximum transparency.
Measure It is the Town’s goal to process all routine ORR’s within five
business days.
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $682,554 $910,155 $681,583 $619,236 $499,378 $507,521 -9%
Services &
Supplies 147,049 120,822 144,978 182,738 117,214 118,610 26%
TOTAL $829,603 $1,030,974 $826,561 $801,974 $616,592 $626,131 -3%
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
TOWN MANAGER 1.00 1.00 1.00
ASSISTANT TOWN MANAGER/CFO 1.00 1.00 0.00
TOWN SECRETARY 1.00 1.00 1.00
EXECUTIVE SECRETARY 1.00 1.00 1.00
PIO/MARKETING MANAGER 1.00 0.00 0.00
TOTAL FTEs 5.00 4.00 3.00
57Annual Program of Services- 2018
Manager’s Office FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $489,071 $675,545 $507,107 $454,126 $365,982 $415,264 $434,244 $440,429
Overtime - - - - 500 - - -
Longevity 1,583 1,883 1,175 1,218 195 310 430 550
Stipend 7,200 4,000 3,000 2,250 4,500 - - -
Retirement 93,378 126,385 79,022 71,725 56,616 50,645 51,672 52,720
Medical Insurance 34,842 43,011 40,310 46,391 29,306 10,550 10,550 10,550
Dental Insurance 2,828 2,975 3,137 2,795 1,323 797 797 797
Vision Insurance 654 606 533 239 146 90 90 90
Life Insurance & Other 2,840 2,954 3,200 2,318 1,654 1,613 1,613 1,613
Social Security Taxes 27,690 31,152 26,388 23,254 21,617 16,120 16,304 16,492
Medicare Taxes 7,207 9,737 7,060 6,635 5,248 4,401 4,490 4,582
Unemployment Taxes 1,247 2,024 878 684 166 513 513 513
Workers' Compensation 1,377 1,459 1,088 1,151 911 768 784 799
Pre-Employment Physical/Testing 105 113 - - 1,248 - - -
Auto Allowance 12,039 7,660 6,054 6,000 4,125 6,000 6,000 6,000
Employee Relations 493 652 2,632 450 5,841 450 450 450
Total Personnel $682,554 $910,155 $681,583 $619,236 $499,378 $507,521 $527,937 $535,585
Services/Supplies
Professional Outside Services $8,911 $5,925 $6,117 $42,000 $7,195 $225 $225 $225
TC Magazine - 13,050 - - - - - -
Records Management 1,628 1,750 2,912 2,660 3,635 3,325 3,360 3,700
Newsletter/Year-In-Review 6,634 9,788 5,438 11,000 2,963 - - -
Elections 16,351 12,685 36,098 20,100 7,500 15,000 15,450 15,915
Meals on Wheels 2,000 - - - - - - -
Advertising 2,302 3,089 10,256 5,900 6,750 5,000 5,150 5,305
Printing 144 1,027 864 1,424 1,200 4,200 3,725 3,725
Schools & Training 3,665 3,893 3,499 5,055 1,542 2,180 2,330 2,262
Telephone 200 - - - 3,188 1,800 1,800 1,800
Communications/Pagers/Mobiles 4,326 3,891 3,590 2,700 750 - - -
Independent Labor 1,652 1,577 1,473 1,800 12,410 16,695 16,760 16,895
Dues & Membership 15,096 20,533 17,845 21,527 3,124 4,495 4,900 5,010
Travel & Per Diem 6,450 5,466 2,644 6,794 1,345 2,924 3,044 2,949
Meetings 3,949 4,555 2,755 8,176 1,500 2,000 1,000 1,000
Office Supplies 2,672 1,814 811 2,000 1,464 1,464 1,464 1,464
Postage 1,727 1,318 2,072 1,764 866 250 251 252
Publications/Books/Subscriptions 199 25 988 164 20,557 23,344 20,994 21,144
Mayor/Council Expense 23,419 13,674 21,535 22,949 1,300 - - -
Small Equipment - - - - 400 1,000 500 500
Furniture/Equipment <$5,000 1,943 465 - 200 - - - -
Contingency Expense 42,495 14,333 15,266 10,000 25,000 25,000 25,000 25,000
Miscellaneous Expense 1,287 1,966 10,816 7,100 5,100 - - -
Incentive Program - - - 9,425 9,425 9,708 9,999 10,299
Total Services/Supplies $147,049 $120,822 $144,978 $182,738 $117,214 $118,610 $115,952 $117,445
Total Expenditures $829,603 $1,030,974 $826,561 $801,974 $616,592 $626,131 $643,889 $653,030
58 Annual Program of Services- 2018
Legal
Mission
To assist the Town of Trophy Club in achieving its goals and objectives by providing legal services
that offer efficient and ethical Town representation consistent with professionally-accepted legal
practices.
Top 3 Accomplishments for FY17
• Negotiated and executed Interlocal
Agreement to operate the Fire Department
• Provided legal services and assistance
during a period of transition in many
departments, including Legal
• Provided legal support during Town
Manager resignation, search and hiring
of new Town Manager
59Annual Program of Services- 2018
PERFORMANCE MATRIX
Workload Measures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
PROJ
# of Ordinances/Resolutions/documents
reviewed/prepared 260 250 118 225 100
# of Requests for general legal research/advice 1,510 1,500 1,861 1,900 1,900
# of Agendas reviewed 40 40 54 50 50
# of cases prosecuted 336 300 328 287 300
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $155,337 $160,259 $220,324 $- $- $- NA
Services & Supplies 41,183 16,125 86,921 130,663 125,396 129,988 -1%
TOTAL $196,520 $176,384 $307,245 $130,663 $125,396 $129,988 -1%
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
TOWN ATTORNEY 0.00 0.00 0.00
TOTAL FTEs 0.00 0.00 0.00
60 Annual Program of Services- 2018
LEGAL FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $115,964 $117,433 $168,093 $- $- $- $- $-
Longevity 968 1,058 1,148 - - - - -
Stipend 1,800 750 750 - - - - -
Retirement 20,860 24,900 33,849 - - - - -
Medical Insurance 5,334 5,570 3,906 - - - - -
Dental Insurance 364 389 280 - - - - -
Vision Insurance 81 81 55 - - - - -
Life Insurance & Other 692 693 497 - - - - -
Social Security Taxes 7,129 7,388 8,873 - - - - -
Medicare Taxes 1,722 1,728 2,440 - - - - -
Unemployment Taxes 207 9 171 - - - - -
Workers' Compensation 216 261 262 - - - - -
Total Personnel $155,337 $160,259 $220,324 $- $- $- $- $-
Services/Supplies
Professional Outside Services $33,024 $6,632 $79,365 $122,000 $118,200 $126,000 $126,120 $129,000
Schools & Training 270 299 - - - - - -
Telephone 7 - - - - - - -
Communications/Pagers/Mobiles 614 466 392 - - - - -
Dues & Membership 315 465 - - - - - -
Travel & Per Diem 559 1,376 - - - - - -
Office Supplies 147 117 223 130 203 250 100 100
Postage - 60 25 50 50 50 50 50
Publications/Books/Subscriptions 6,247 6,709 6,916 8,383 6,852 3,588 3,696 3,807
Miscellaneous Expense - - - 100 91 100 100 125
Total Services/Supplies $41,183 $16,125 $86,921 $130,663 $125,396 $129,988 $130,066 $133,082
Total Expenditures $196,520 $176,384 $307,245 $130,663 $125,396 $129,988 $130,066 $133,082
61Annual Program of Services- 2018
Police
Mission
To promote and maintain a safe and peaceful community and enforce all laws without prejudice or bias,
utilizing proactive partnerships to anticipate and meet the challenges of our changing environment.
We will accomplish this mission by standing committed to a standard of excellence and maintaining
that we are accountable for our actions to one another and the community we serve.
Top 3 Accomplishments for FY17
• Trophy Club is ranked the "Safest City" in Texas by SafeWise
• Obtained recognition by the Texas Chiefs of Police Association
• Increased community outreach programs through the use of social
media, volunteer, and direct programming
Council Objective Fiscal Year 2018 Departmental Goals
Exceeding high standards for public safety and
low crime rates
• Increase volunteer involvement with the COP
program
• Decrease response times to 2:00
• Work with NISD to develop and teach a
leadership class for students
62 Annual Program of Services- 2018
PERFORMANCE MATRIX
Performance Measure - Volunteer Hours FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
GOAL
# of citizen volunteer hours with the Police
Department 3,407 4,709 2,114 806*2,000
Explanation
Utilization of volunteers saves the Town and Trophy Club tax
payers money, as well as increases the service level that the police
can provide.
Council Objective Exceed high standards for public safety and low crime rate.
Measure It is the Town’s goal to utilize the citizen volunteers for at least
2,000 hours for FY18.
Performance Measure -Police Response Time
(Priority 1 Calls)
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
ACTUAL
FY 2018
GOAL
Average response time for calls for assistance
(Min)1.94 Min 1.88 Min 1.81 Min 2.44 Min < 2.00 Min
Explanation
Lower response time is commonly associated with community
security and citizens' satisfaction. Priority 1 calls are those
deemed critical.
Council Objective Exceed high standards for public safety and low crime rate.
Measure It is the Town’s goal to have under a 2 minute average response
time for priority 1 calls.
* In FY 2017 the Volunteer hours was down due to the lack of a facility and the Citizen patrol vehicle (COP) taken out of service.
The PD has worked with the TCEVA and the Town Manager to increase these hours and meet our FY 2018 goals.
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $1,785,362 $1,707,897 $1,860,105 $2,056,122 $1,697,205 $2,095,133 2%
Services &
Supplies 230,562 262,540 315,993 261,330 271,286 233,680 -11%
Capital 49,105 4,160 47,362 36,000 74,645 39,000 8%
TOTAL $2,065,028 $1,974,594 $2,223,459 $2,353,452 $2,043,136 $2,367,813 1%
63Annual Program of Services- 2018
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
POLICE CHIEF 1.00 1.00 1.00
POLICE LIEUTENANT 1.00 1.00 1.00
CID SERGEANT 1.00 1.00 1.00
POLICE SERGEANT 4.00 4.00 4.00
ANIMAL CONTROL/PUBLIC SERVICE
OFFICER 1.00 1.00 1.00
DETECTIVE/JUVENILE INVESTIGATOR 1.00 1.00 1.00
SRO 2.00 2.00 2.00
POLICE OFFICER 10.00 10.00 10.00
INVESTIGATIVE ASSISTANT 0.50 0.50 1.00
POLICE ADMINISTRATIVE ASSISTANT 1.00 1.00 1.00
EVIDENCE CUSTODIAN 0.00 0.00 1.00
SEASONAL SCHOOL CROSSING GUARD 3.15 3.15 3.15
TOTAL FTEs 25.65 25.65 27.15
Police FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $1,208,716 $1,165,261 $1,275,122 $1,454,558 $1,210,346 $1,488,834 $1,517,681 $1,547,105
Overtime 56,032 55,386 80,503 55,000 66,542 55,000 55,000 55,000
Longevity 11,828 12,073 11,105 6,973 6,005 8,298 9,837 11,376
Stipend 24,900 16,600 15,750 16,500 10,600 - - -
Certification 14,049 12,297 11,929 9,300 9,113 9,300 9,300 9,300
Holiday Pay 24,890 19,836 23,658 - - - - -
Retirement 183,548 167,155 172,155 190,667 162,397 191,386 195,106 198,897
Medical Insurance 109,937 109,093 107,728 148,525 90,678 163,972 163,972 163,972
Dental Insurance 9,150 8,645 9,198 10,181 7,451 11,428 11,428 11,428
Vision Insurance 2,165 1,891 1,842 1,194 1,010 1,389 1,389 1,389
Life Insurance & Other 9,769 8,967 10,137 8,481 6,622 8,875 8,875 8,875
Social Security Taxes 79,741 76,509 84,510 93,480 76,343 94,862 96,570 98,311
Medicare Taxes 18,649 17,894 19,866 22,349 18,239 22,504 22,944 23,393
Unemployment Taxes 5,594 1,208 5,955 4,549 981 5,175 5,175 5,175
Workers' Compensation 23,699 31,310 24,469 31,165 24,652 31,410 32,037 32,675
Pre-Employment
Physicals/Testing 714 2,537 4,992 2,000 4,951 1,500 1,500 1,500
Clothing Allowance 1,979 1,235 1,186 1,200 1,275 1,200 1,200 1,200
Total Personnel $1,785,362 $1,707,897 $1,860,105 $2,056,122 $1,697,205 $2,095,133 $2,132,014 $2,169,596
64 Annual Program of Services- 2018
Police FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Professional Outside Services $- $8,370 $40,491 $14,833 $15,133 $7,000 $5,250 $3,750
Records Management - 277 925 1,000 1,500 - - -
Advertising 148 154 4,976 6,000 5,700 2,000 2,000 4,000
Printing 339 590 779 700 500 700 600 800
Schools & Training 6,693 4,774 12,422 9,900 7,799 9,800 10,150 9,900
Electricity 15,953 15,591 14,781 13,400 13,250 - - -
Water 1,203 835 823 1,040 992 - - -
Telephone 221 - - - - - - -
Communications/Pagers/Mobiles 9,654 10,347 15,063 16,472 13,759 14,700 14,800 14,900
Building Maintenance 6,457 16,374 7,287 8,000 9,500 - - -
Vehicle Maintenance 30,551 20,808 37,375 20,000 42,002 26,400 27,750 25,250
Equipment Maintenance 3,813 3,357 4,579 3,700 950 4,425 4,050 2,950
Cleaning Services - 197 - - - - - -
Qualifying Expenses 981 4,475 12,424 10,600 13,200 9,900 9,900 9,300
Emergency Management - 1,000 54 2,000 2,153 - - -
Dispatch - Denton County 51,141 36,816 32,369 31,000 30,447 42,000 44,000 46,000
Independent Labor 4,710 4,450 2,750 7,000 9,200 6,000 6,000 12,000
Dues & Membership 1,702 985 1,707 2,655 2,710 2,505 2,855 2,705
Travel & Per Diem 5,024 7,906 8,089 10,500 10,000 9,000 9,500 9,000
Meetings 153 451 1,064 500 516 600 600 600
Office Supplies 2,087 3,677 3,886 2,350 2,700 2,100 1,650 1,650
Postage 1,099 407 461 550 500 550 550 550
Publications/Books/Subscription 1,296 226 537 1,600 1,600 1,000 1,600 1,000
Fuel 48,207 27,205 26,010 31,680 26,775 40,000 44,000 46,000
Uniforms 14,319 24,261 22,304 16,400 17,000 22,900 20,900 20,300
Protective Clothing 2,268 6,826 1,530 - - - - -
Investigative Materials 6,041 8,416 6,376 6,900 6,300 5,000 5,500 5,500
Golf Cart Stickers - - - 750 - - - -
Animal Control 4,772 5,708 5,104 6,500 6,500 6,500 7,250 7,250
Small Equipment 4,382 15,118 26,904 2,300 11,000 1,900 3,400 2,700
Furniture/Equipment <$5,000 479 2,640 385 - - - 2,000 2,000
Maintenance Supplies 2,832 3,066 2,308 2,300 2,500 - - -
Miscellaneous Expense 750 2,391 6,096 1,500 1,500 2,000 2,000 2,000
Programs & Special Projects 3,286 24,844 16,138 29,200 15,600 16,700 16,700 16,700
Total Services/Supplies $230,562 $262,540 $315,993 $261,330 $271,286 $233,680 $243,005 $246,805
Capital
Capital Outlay $49,105 $4,160 $47,362 $36,000 $74,645 $39,000 $85,500 $108,500
Total Capital $49,105 $4,160 $47,362 $36,000 $74,645 $39,000 $85,500 $108,500
Total Expenditures $2,065,028 $1,974,594 $2,223,459 $2,353,452 $2,043,136 $2,367,813 $2,460,519 $2,524,901
65Annual Program of Services- 2018
Emergency Medical Services & Fire
Mission
To provide quality service to the citizens of Trophy Club by providing timely and efficient response
to fire, medical, rescue, and calls for public service. Our mission enhances the Town’s mission
by providing a safe and secure environment to all Town residents as well as developing strong
partnerships and community involvement.
Top 3 Accomplishments for FY17
• The Trophy Club Fire Department has developed Standard Operating Procedures including a
process by which the procedures are reviewed and updated each year with input from all levels
within the department. SOPs ensure that the entire department understands their roles and
responsibilities and act together as a single cohesive group both on emergency scenes and how we
run the fire department on a daily basis.
• This year the fire department with help from neighboring agencies was tested to the extreme when
on May 4th we responded to the Plantation Oaks apartments where an apartment building was on
fire. On a very windy day where the fire could have spread easily to another building or two the fire
was controlled and several pets were rescued from the apartments directly below the fire. This was
a large fire that was controlled in 25 minutes from the time of notification to the time the fire was
declared under control with no further loss to the structure. The men and women of your Trophy
Club Fire Department proved that we are prepared to handle emergencies within our community.
• The fire department is moving in a new direction of embracing technology and this year we have
made a leap forward in how we serve our customers having cardiac issues. With the addition of the
Pulsara application the fire department can now cut down the time between the onset of cardiac
related symptoms and the definitive care needed to correct issues. Pulsara allows paramedics in
the field to send diagnostic material directly to cardiac physicians and activate the heart cath team
at Baylor Grapevine from the back of our ambulance or from inside a residents home. This can
greatly reduce wait time while the teams prepare for a needed surgical intervention and often our
firefighters are taking patients directly into the operating room.
Council Objective Fiscal Year 2018 Departmental Goals
Exceeding high
standards for public
safety and low crime
rates
• EMS preplans for special events & high hazards
• Decrease the call to balloon/call to needle time for MI and stroke patients
• Determine current response times at 90% and establish a response time
benchmark
• Increase CPR save rates and ROSC
• Improve the marketing tactics for public education events
• Improved training for staff conducting public education
• Increase amount of hands on training
• Determine current response times at 90% and establish a response time
benchmark
• Increase the number of critical tasks that can be accomplished on EMS and
fire scenes during peak run times
• Create response standards for all call types
• Pre-plan for 2 special events & 2 high hazard facilities
• Increase the level of knowledge and abilities of fire inspectors
In FY 2017 the Town was contracted by the MUD to administer Fire operations.
66 Annual Program of Services- 2018
FINANCIAL SUMMARY
EMS FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $711,887 $745,108 $799,459 $840,582 $824,570 $822,435 -2%
Services & Supplies 64,208 79,772 107,702 150,060 145,532 165,258 10%
Capital 32,693 40,818 16,086 32,000 93,172 102,667 221%
TOTAL $808,786 $865,697 $923,248 $1,022,642 $1,063,274 $1,090,360 7%
FINANCIAL SUMMARY
Fire FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Est. vs. Ad)
Personnel $- $- $- $- $819,872 $839,693 2%
Services & Supplies - - - - 202,829 242,870 20%
Capital - - - - 44,898 - -100%
TOTAL $- $- $- $- $1,067,598 $1,082,563 1%
In FY 2017 the Town was contracted by the MUD to administer Fire operations.
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FIRE CHIEF 0.50 0.50 1.00
FIRE CAPTAIN 1.50 1.50 3.00
DRIVER/ENGINEER 1.50 1.50 3.00
FIREFIGHTER/PARAMEDIC 4.50 4.50 9.00
PART-TIME FIREFIGHTERS 0.30 0.30 1.04
TOTAL FTEs 8.30 8.30 17.04
67Annual Program of Services- 2018
PERFORMANCE MATRIX
Workload Measures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
PROJ
EMS alarms responded to 395 463 447 475 480
Fire alarms responded to ---377 380
Medical transports completed 242 232 296 318 320
Continuing education training
hours (total employees)804 774 2,303 2,100 2,000
Performance Measure - response
time
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
GOAL
EMS average response time (in-
district)5:35 5:42 5:00 5:31 < 6:00
Response time to EMS alarms in
less than six minutes 62%56%94%76%75%
Fire average response time (in-
district)---5:44 < 6:00
Response time to fire alarms in
less than six minutes ---55%75%
Explanation
The quicker emergency responders can arrive the quicker life
saving support can be given. This number not only affects
the number of lives saved but also insurance rates within the
Town.
Council Objective Exceed high standards for public safety and low crime rate.
Measure It is the Town’s goal to respond to in district EMS and Fire
alarms in less than six minutes.
EMS FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $455,011 $477,487 $512,086 $551,224 $531,565 $548,375 $559,065 $569,970
Overtime 40,075 41,515 58,919 50,237 65,773 50,122 50,122 50,122
Longevity 4,655 5,291 5,730 5,618 5,599 5,879 6,419 6,959
Stipend 9,150 11,250 9,750 12,000 6,313 - - -
Certification 5,119 5,129 5,140 5,400 5,609 4,950 4,950 4,950
Holiday Pay 13,290 14,461 14,718 - 14,718 - - -
Retirement 75,410 75,464 73,242 80,264 76,213 79,810 81,318 82,855
Medical Insurance 54,500 57,450 58,498 68,414 61,223 63,384 63,384 63,384
Dental Insurance 4,154 4,381 4,620 4,797 4,286 4,285 4,285 4,285
Vision Insurance 824 768 858 479 425 433 433 433
Life Insurance & Others 3,861 3,828 4,140 3,684 2,818 3,674 3,674 3,674
Social Security Taxes 30,189 31,805 33,612 37,974 33,214 36,920 37,616 38,325
Medicare Taxes 7,062 7,440 7,863 9,055 7,784 8,634 8,797 8,963
Unemployment Taxes 1,648 (5) 1,514 1,467 194 1,424 1,424 1,424
Workers' Compensation 6,768 8,425 7,969 9,969 7,887 9,945 10,144 10,347
Pre-Employment Physicals/Testing 171 421 800 - 949 4,600 4,738 4,880
Total Personnel $711,887 $745,108 $799,459 $840,582 $824,570 $822,435 $836,369 $850,571
In FY 2017 the Town was contracted by the MUD to administer Fire operations.
68 Annual Program of Services- 2018
EMS FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Services/Supplies
Professional Outside Services $- $- $2,231 $15,000 $2,000 $- $- $-
Collection Fees 14,989 13,942 21,004 18,000 22,750 23,432 24,603 28,294
Hazmat Disposal 3,194 931 608 1,065 1,065 1,065 1,097 1,129
Radios - 82 2,486 2,000 1,780 3,000 3,000 3,000
Schools & Training 1,150 814 2,476 5,805 5,805 4,508 2,705 3,455
Electricity 6,960 6,920 5,766 7,400 7,400 8,140 8,954 9,849
Water 1,353 1,575 1,925 2,600 3,575 4,648 5,577 6,135
Telephone 7 - - - - - - -
Communications/Pagers/Mobiles 2,658 1,984 4,558 3,247 4,267 6,500 6,600 6,700
Building Maintenance 326 812 657 2,000 2,779 2,000 3,000 4,000
Vehicle Maintenance 5,424 6,437 4,979 9,200 10,600 15,645 19,863 20,459
Equipment Maintenance 799 4,835 315 10,900 10,000 10,096 9,096 9,096
Emergency Management - 2,180 1,746 2,500 4,500 13,430 8,599 8,617
Dispatch - Denton County 1,295 2,216 2,472 2,550 2,029 2,723 2,859 3,388
Dues & Membership 1,727 651 1,249 1,634 2,399 3,879 3,009 3,879
Flags & Repairs 1,767 2,210 2,728 3,536 3,535 7,412 8,119 7,833
Travel & Per Diem 636 605 2,115 2,325 2,000 3,910 3,910 3,910
Meetings 28 33 - 100 100 750 515 530
Safety Programs - - - 1,850 1,270 1,700 1,977 1,754
Inspection Fees - - - 870 870 - 870 -
Office Supplies 180 117 252 225 500 500 507 515
Postage 12 159 45 100 100 100 100 100
Publications/Books/Subscriptions - - - 3,913 3,900 300 300 300
Fuel 5,714 5,776 3,452 5,520 5,520 8,987 9,256 9,534
Uniforms 2,698 2,403 8,661 9,500 9,438 6,687 5,297 5,451
Medical Control 3,024 6,959 12,799 12,750 12,750 8,007 8,001 8,500
Pharmacy 2,579 3,442 5,482 5,000 8,000 7,920 8,157 8,401
Oxygen 1,078 1,125 1,084 2,300 2,300 2,820 2,904 2,991
Disposable Supplies 5,949 8,283 7,791 6,140 10,000 11,400 11,742 12,094
Small Equipment - 4,787 9,817 11,505 3,000 3,900 1,800 1,800
Maintenance Supplies - 91 - 300 300 300 309 318
Miscellaneous Expense 663 404 1,003 225 1,000 1,500 1,545 1,591
Total Services/Supplies $64,208 $79,772 $107,702 $150,060 $145,532 $165,258 $164,271 $173,623
Capital
Capital Outlay $32,693 $40,818 $16,086 $32,000 $93,172 $102,667 $132,967 $194,167
Total Capital $32,693 $40,818 $16,086 $32,000 $93,172 $102,667 $132,967 $194,167
Total Expenditures $808,786 $865,697 $923,248 $1,022,642 $1,063,274 $1,090,360 $1,133,607 $1,218,361
In FY 2017 the Town was contracted by the MUD to administer Fire operations.
69Annual Program of Services- 2018
Fire FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $- $- $- $- $531,565 $558,792 $569,691 $580,808
Overtime - - - - 65,773 50,122 50,122 50,122
Longevity - - - - 5,599 5,879 6,419 6,959
Stipend - - - - 6,313 - - -
Certification - - - - 5,609 4,950 4,950 4,950
Holiday Pay - - - - - - - -
Retirement - - - - 76,213 81,248 82,785 84,351
Medical Insurance - - - - 61,223 62,650 62,650 62,650
Dental Insurance - - - - 4,286 4,285 4,285 4,285
Vision Insurance - - - - 425 433 433 433
Life Insurance & Others - - - - 2,818 3,746 3,746 3,746
Social Security Taxes - - - - 33,214 37,565 38,275 38,997
Medicare Taxes - - - - 7,784 8,785 8,951 9,120
Unemployment Taxes - - - - 194 1,424 1,424 1,424
Workers' Compensation - - - - 7,887 10,139 10,341 10,548
Pre-Employment Physicals/Testing - - - - 8,785 4,600 4,738 4,880
Tuition Reimbursement - - - - 2,184 5,075 6,000 6,000
Total Personnel $- $- $- $- $819,872 $839,693 $854,810 $869,273
In FY 2017 the Town was contracted by the MUD to administer Fire operations.
70 Annual Program of Services- 2018
Fire FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Services/Supplies
Professional Outside Services $- $- $- $- $2,504 $- $- $-
Software & Support - - - - 2,506 6,943 7,104 7,265
Advertising - - - - 250 500 500 500
Printing - - - - 495 250 257 265
Schools & Training - - - - 7,880 15,670 3,735 1,800
Electricity - - - - 7,400 8,140 8,954 9,849
Water - - - - 3,575 4,648 5,577 6,135
Communications/Pagers/Mobiles - - - - 11,089 13,245 8,894 8,894
Building Maintenance - - - - 13,500 16,750 17,215 17,693
Vehicle Maintenance - - - - 26,500 46,000 47,380 48,802
Equipment Maintenance - - - - 12,000 17,240 17,756 17,237
Emergency Management - - - - 1,919 1,000 - -
Dispatch - Denton County - - - - 2,376 2,723 2,859 3,288
Dues & Membership - - - - 16,000 19,295 1,000 1,000
Flags & Repairs - - - - 3,311 3,500 - -
Travel & Per Diem - - - - 1,500 7,066 - -
Safety Programs - - - - 3,375 - - -
Office Supplies - - - - 815 250 258 265
Printer Supplies - - - - - 1,400 1,400 1,400
Postage - - - - 51 50 52 54
Publications/Books/Subscriptions - - - - 350 350 360 372
Fuel - - - - 21,111 13,613 - -
Uniforms - - - - 11,000 6,687 5,548 5,715
Safety Equipment/Protective Clothing - - - - 29,264 30,200 13,490 32,839
Small Equipment - - - - 14,600 5,000 5,150 5,305
Hardware - - - - - 1,100 1,133 1,167
Maintenance Supplies - - - - 1,000 1,500 1,545 1,592
Miscellaneous Expense - - - - 2,000 6,000 6,180 6,365
Programs & Special Projects - - - - 6,458 13,750 14,057 14,374
Total Services/Supplies $- $- $- $- $202,829 $242,870 $170,404 $192,176
Capital
Capital Outlay $- $- $- $- $44,898 $- $- $-
Total Capital $- $- $- $- $44,898 $- $- $-
Total Expenditures $- $- $- $- $1,067,598 $1,082,563 $1,025,214 $1,061,449
In FY 2017 the Town was contracted by the MUD to administer Fire operations.
71Annual Program of Services- 2018
Streets
Mission
To provide a safe, clean, and well-maintained roadway system to the residents of Trophy Club.
Top Accomplishment for FY17
• Completed the Veterans Memorial and Harmony
Park parking lot projects
• Repainted various crosswalks
• Installed temporary parking in front of Town
Hall
Council Objective Fiscal Year 2018 Departmental Goals
Maintaining and improving street and storm
drainage infrastructure
Maintaining Town assets, services, and Code of
Ordinances that preserve the natural beauty of
Trophy Club
• Finish & accept Indian Creek & Phoenix Drive,
bid out Trophy Club Drive finish & accept
Indian Creek & Phoenix Drive, bid out Trophy
Club Drive
• Work with Communication & Special Event
Manager to create an app for reporting needed
street repairs
• Inspect, clean & repair drainage inlets & outfall
structures twice annually
• Repaint all striping within Town limits
Exceeding high standards for public safety and
low crime rates.• Maintain & program flashers during the year
72 Annual Program of Services- 2018
PERFORMANCE MATRIX
Workload Measures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
PROJ
Streets sweeping (curb miles)93 95 104.5 105 105
Striping (linear feet)39,500 41,500 41,000 41,000 40,000
Concrete placed/poured (cubic yards)400 215 361 42 300
Ratio of lane miles of street maintained
per employee 30:01 30:01 45:1 45:1 45:1
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
PROJECT MANAGER 1.00 1.00 0.80
STREETS SUPERVISOR 1.00 1.00 0.80
FACILITY MAINTENANCE 1.00 1.00 1.00
TOTAL FTEs 3.00 3.00 2.60
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $234,485 $188,757 $193,437 $242,793 $234,240 $206,432 -15%
Services &
Supplies 169,383 153,831 163,035 181,138 176,376 192,399 6%
Capital - 55,181 - - - - N/A
TOTAL $403,868 $397,770 $356,474 $423,931 $410,616 $398,831 -6%
73Annual Program of Services- 2018
Streets FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $156,796 $129,912 $136,318 $175,157 $170,484 $144,414 $147,303 $150,249
Overtime 1,111 1,859 1,525 3,000 1,082 3,000 3,000 3,000
Longevity 1,894 1,961 1,748 1,928 1,928 826 946 1,066
Stipend 4,086 2,015 1,710 1,500 1,850 - - -
Retirement 23,872 18,906 18,327 23,860 23,135 19,268 19,659 20,057
Medical Insurance 21,498 18,053 16,667 16,334 16,650 18,479 18,479 18,479
Dental Insurance 1,580 1,281 1,438 1,759 1,752 1,854 1,854 1,854
Vision Insurance 330 273 271 182 181 178 178 178
Life Insurance & Other 1,318 1,091 1,143 1,129 1,004 940 940 940
Social Security Taxes 9,339 7,676 8,160 11,165 10,379 9,191 9,377 9,568
Medicare Taxes 2,184 1,795 1,908 2,633 2,425 2,149 2,193 2,238
Unemployment Taxes 848 (1) 540 513 144 445 445 445
Workers' Compensation 9,453 3,927 3,473 3,633 2,875 5,688 5,801 5,917
Pre-Employment Physicals/Testing 176 10 207 - 351 - - -
Total Personnel $234,485 $188,757 $193,437 $242,793 $234,240 $206,432 $210,175 $213,991
Services/Supplies
Professional Services-PID Utility $5,522 $- $2,419 $5,000 $- $- $- $-
Advertising 200 - - - - - - -
Schools & Training - 785 76 1,400 1,224 1,224 1,224 1,224
Electricity 155,159 145,878 149,454 162,750 165,000 181,500 199,650 203,643
Water (0) - 599 - 1,289 - - -
Telephone 15 - - - - - - -
Communications/Pagers/Mobiles 2,427 1,877 2,025 1,837 2,553 1,900 2,000 2,100
Vehicle Maintenance 126 - 9 - - - - -
Equipment Maintenance 2,159 1,019 2,296 3,050 2,338 3,000 3,000 3,000
Signs & Markings - - 58 - 330 - - -
Dues & Membership 179 294 403 642 428 642 642 642
Travel & Per Diem - 592 - 1,269 - 1,228 1,269 812
Meetings 75 - 109 150 150 150 150 150
Office Supplies 356 117 532 300 450 300 300 300
Postage 3 2 0 100 100 100 100 100
Uniforms 1,645 1,655 2,877 3,140 2,355 2,355 2,805 2,355
Small Tools 1,517 1,612 2,178 1,500 159 - - -
Total Services/Supplies $169,383 $153,831 $163,035 $181,138 $176,376 $192,399 $211,140 $214,326
Capital
Capital Outlay $- $55,181 $- $- $- $- $- $-
Total Capital $- $55,181 $- $- $- $- $- $-
Total Expenditures $403,868 $397,770 $356,474 $423,931 $410,616 $398,831 $421,315 $428,317
74 Annual Program of Services- 2018
Parks
Mission
To preserve and enhance the Town of Trophy Club's exceptional quality of life through the planning,
maintaining, and landscaping of the parks and public areas. The Parks Department reinforces the
Town's mission by ensuring a healthy, picturesque, and environmentally sound community.
Top 3 Accomplishments for FY17
• Eliminated parks supervisory position in
exchange for a Parks Maintenance Worker
position which results in more productivity and
salary savings
• Oversaw Lakeview fields rehab project
• Installed remote irrigation system in various
parks/medians/common areas
Council Objective Fiscal Year 2018 Departmental Goals
Improving the aesthetic and recreational value of
the Town
Exercising fiscal discipline and taking a business-
like approach to Town operations and budget
prioritization
Harmony Park
• Resurface tennis courts and paint pickle ball
lines to accommodate 4 pickle ball courts
• Repair various tennis court fence posts
• Replace concession/restroom roof
• Submit various grant applications for sports
fields improvements
• Repair picnic tables near concession stand at
Independence East
Independence Park
• Replace tennis court wind screen
• Repair damaged picnic tables near concession
stand
75Annual Program of Services- 2018
PERFORMANCE MATRIX
Workload Measures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
PROJ
Medians and common areas maintained 114 114 114 114 114
Sports fields maintained 22 22 22 29 29
Medians redesigned --4 -4
Acres maintained by contract labor 14 28 42 42 42
The Parks Department was combined with the Medians Department in FY16.
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $601,121 $590,919 $730,698 $843,587 $754,845 $798,984 -5%
Services &
Supplies 382,012 325,893 577,580 615,337 601,222 676,233 10%
Capital 36,869 52,106 32,191 379,902 345,325 66,898 -82%
TOTAL $1,020,001 $968,918 $1,340,466 $1,838,826 $1,701,392 $1,542,115 -16%
76 Annual Program of Services- 2018
The Parks Department was combined with the Medians Department in FY16.
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
P & R DIRECTOR 0.50 0.50 0.50
PARKS SUPERINTENDENT 1.00 1.00 1.00
PARKS SUPERVISOR 1.00 1.00 0.00
ATHLETIC CREW LEADER 1.00 1.00 1.00
IRRIGATION CREW LEADER 1.00 1.00 1.00
LANDSCAPE MAINTENANCE WORKER
CREW LEADER 0.00 0.00 1.00
LANDSCAPE MAINTENANCE WORKER 5.00 5.00 4.00
PARKS IRRIGATOR 2.00 2.00 1.00
ATHLETIC FIELD TECHNICIAN 0.00 0.00 1.00
APPLICATOR SPRAY TECHNICIAN 1.00 1.00 2.00
PART-TIME MAINTENANCE 0.50 1.00 1.00
TOTAL FTEs 13.00 13.50 13.50
Parks FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $392,610 $387,421 $496,451 $573,633 $525,112 $555,058 $566,160 $577,483
Overtime 18,271 18,772 23,638 15,000 11,693 15,000 15,000 15,000
Longevity 2,880 3,490 4,010 5,791 4,538 4,299 5,064 5,829
Stipend 10,800 7,375 7,875 8,625 8,525 - - -
Certification 1,510 1,792 2,443 3,600 2,700 1,500 1,500 1,500
Retirement 62,411 58,264 67,244 75,559 67,641 70,423 71,869 73,342
Medical Insurance 57,647 63,009 64,728 89,195 72,827 83,408 83,408 83,408
Dental Insurance 4,102 4,287 5,500 5,689 4,342 5,106 5,106 5,106
Vision Insurance 939 986 1,095 670 611 762 762 762
Life Insurance & Other 3,436 3,516 4,631 3,874 3,135 3,734 3,734 3,734
Social Security Taxes 25,158 24,212 31,619 37,077 32,871 35,703 36,439 37,188
Medicare Taxes 5,884 5,663 7,395 8,796 7,690 8,350 8,522 8,697
Unemployment Taxes 2,755 135 2,399 2,300 837 2,309 2,309 2,309
Workers' Compensation 10,126 11,680 10,730 13,778 10,899 13,332 13,599 13,871
Pre-Employment Physicals/Testing 547 316 940 - 1,424 - - -
Auto Allowance 2,044 - - - - - - -
Total Personnel $601,121 $590,919 $730,698 $843,587 $754,845 $798,984 $813,472 $828,229
77Annual Program of Services- 2018
The Parks Department was combined with the Medians Department in FY16.
Parks FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Services/Supplies
Professional Outside Services $1,220 $- $- $- $- $- $- $-
Software & Support - 453 - - - - - -
Advertising 1,025 2,681 290 600 859 500 500 500
Schools & Training 1,918 4,041 1,845 4,435 1,965 2,105 1,030 1,030
Electricity 33,437 30,134 35,804 41,800 36,365 45,980 50,578 55,636
Water 82,743 61,067 122,475 150,660 116,800 195,858 235,030 258,533
Telephone 23 - - - - - - -
Communications/Pagers/Mobiles 6,765 7,896 10,413 12,622 8,670 7,300 7,400 7,500
Property Maintenance 156,335 137,545 239,546 205,385 218,400 235,400 208,368 210,133
Building Maintenance 2,090 3,639 3,066 3,500 3,500 1,000 1,000 1,000
Vehicle Maintenance 9,315 10,441 12,649 10,000 15,611 8,955 9,224 9,501
Equipment Maintenance 10,403 10,942 5,001 10,000 19,237 10,500 11,000 11,500
Independent Labor - - 70,320 99,600 116,600 104,312 106,715 110,944
Equipment Rental/Lease 8 - - - - - - -
Storage Rental 14,097 14,903 11,018 11,160 11,408 7,008 7,008 7,008
Portable Toilets 1,999 - 3,126 8,880 4,226 3,405 3,507 3,612
Dues & Membership 511 811 2,153 780 1,400 470 484 499
Travel & Per Diem 4,487 1,935 3,390 1,185 1,000 120 120 120
Meetings 778 995 156 750 750 750 750 750
Safety Program 165 703 1,055 1,200 - - - -
Tree City - - 9,926 10,000 10,000 10,000 10,000 10,000
Office Supplies 983 520 1,008 400 500 500 300 300
Postage 65 46 32 25 30 25 25 25
Publications/Books/Subscriptions 405 714 509 500 500 500 500 500
Fuel 24,714 13,789 13,514 15,240 15,000 15,875 16,351 16,841
Uniforms 8,622 6,979 9,422 9,217 9,432 8,420 8,672 8,932
Small Tools 13,811 6,867 10,393 13,900 5,349 15,000 12,000 12,000
Safety Equipment 1,844 4,976 2,981 3,098 3,500 2,250 2,318 2,388
Small Equipment 1,802 - - - - - - -
Furniture/Equipment <$5,000 1,368 - 6,309 100 - - - -
Miscellaneous Expense 1,080 3,817 1,181 300 120 - - -
Total Services/Supplies $382,012 $325,893 $577,580 $615,337 $601,222 $676,233 $692,880 $729,251
Capital
Capital Outlay $36,869 $52,106 $32,191 $379,902 $345,325 $66,898 $- $275,000
Total Capital $36,869 $52,106 $32,191 $379,902 $345,325 $66,898 $- $275,000
Total Expenditures $1,020,001 $968,918 $1,340,466 $1,838,826 $1,701,392 $1,542,115 $1,506,352 $1,832,480
78 Annual Program of Services- 2018
Medians
The Medians Department was combined with the Parks Department in FY16.
Medians FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $ 94,632 $ 102,289 $ - $ - $ - $ - $ - $ -
Overtime 3,022 5,977 - - - - - -
Longevity 1,063 200 - - - - - -
Stipend 3,600 2,000 - - - - - -
Retirement 14,882 14,844 - - - - - -
Medical Insurance 15,656 16,239 - - - - - -
Dental Insurance 1,168 1,277 - - - - - -
Vision Insurance 260 267 - - - - - -
Life Insurance & Other 868 950 - - - - - -
Social Security Taxes 6,109 6,783 - - - - - -
Medicare Taxes 1,429 1,586 - - - - - -
Unemployment Taxes 830 86 - - - - - -
Workers' Compensation 1,824 2,104 - - - - - -
Pre-Employment Physicals/Testing 70 70 - - - - - -
Total Personnel $ 145,412 $ 154,672 $ - $ - $ - $ - $ - $ -
Services/Supplies
Electricity $ 9,263 $ 1,501 $ - $ - $ - $ - $ - $ -
Water 31,257 45,788 - - - - - -
Communications/Pagers/Mobiles 1,317 1,080 - - - - - -
Property Maintenance 98,319 92,610 - - - - - -
Building Maintenance 197 - - - - - - -
Vehicle Maintenance 1,883 4,775 - - - - - -
Equipment Maintenance 250 2,326 - - - - - -
Meetings - 54 - - - - - -
Safety Program 296 149 - - - - - -
Tree City - 9,240 - - - - - -
Fuel 2,432 1,969 - - - - - -
Uniforms 927 2,560 - - - - - -
Small Tools 2,790 6,430 - - - - - -
Total Services/Supplies $ 148,930 $ 168,766 $ - $ - $ - $ - $ - $ -
Total Expenditures $ 294,342 $ 323,438 $ - $ - $ -$ - $ - $ -
79Annual Program of Services- 2018
Recreation
Mission
To preserve and enhance the Town of Trophy Club’s exceptional quality of life by offering our citizens
a variety of recreational and athletic opportunities and special events that combine to create an
environment that fosters both community spirit and pride.
Top 3 Accomplishments for FY17
• Installed a supplemental chlorine system for
our community pool
• Relocated lifeguards break room to a room
that allows them oversight of the pools to
continue to monitor guest safety
• Successfully held new community events and
pickleball league
Council Objective Fiscal Year 2018 Departmental Goals
Improving the aesthetic and recreational value of
the Town
Taking deliberate, targeted action resulting from
thoughtful analysis, weighing costs and benefits
in all situations
• Reinstall dump bucket feature in splash pad –
some work to be performed in-house
• Submit grant applications for recreational
trails at TCP
• Repaint splash pad area in-house
• Pursue sponsorship opportunities for parks
and other applicable facilities
• Purchase pool cover for competitive pool
• Research potential rec activities such as
adventure races and fishing tournaments
• Unify waivers for recreation activities
• Inventory software for concession items
• Implement a system of customer counting so
that the pool facility is never over crowded
• Pool annual maintenance plan will be
implemented to prepare for season opening
80 Annual Program of Services- 2018
PERFORMANCE MATRIX
Workload Measures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
PROJ
Adult/senior programs --14 6 4
Aquatics programs --57 61 61
Youth programs --13 12 12
Event attendees 6,000 10,000 11,000 11,000 10,000
Planned events 7 8 26 10 18
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $357,015 $368,548 $391,276 $420,190 $371,277 $380,137 -10%
Services &
Supplies 146,358 152,432 152,012 172,872 207,563 195,588 13%
Capital - - 89,074 85,300 97,406 11,608 -86%
TOTAL $503,371 $520,983 $632,362 $678,362 $676,246 $587,333 -13%
81Annual Program of Services- 2018
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
P & R DIRECTOR 0.50 0.50 0.50
RECREATION SUPERINTENDENT 0.75 0.75 0.75
SPECIAL EVENTS & COMMUNICATION MANAGER 0.25 0.25 0.00
RECREATION & SPECIAL EVENTS COORDINATOR 0.75 0.75 0.75
TOTAL NON-SEASONAL FTEs 2.25 2.25 2.00
CAMP DIRECTOR 0.30 0.30 0.30
ASSISTANT CAMP DIRECTOR 0.20 0.20 0.20
CAMP COUNSELOR 1.70 1.70 1.70
POOL MANAGER 0.30 0.30 0.30
ASSISTANT POOL MANAGERS 0.70 0.70 0.70
HEAD LIFEGUARDS & LIFEGUARDS 3.20 3.20 3.20
CASHIER 0.90 0.90 0.90
SWIM TEAM 0.70 0.70 0.70
TOTAL FTEs 10.25 10.25 10.00
Recreation FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $279,981 $296,585 $314,555 $332,309 $293,578 $306,389 $312,517 $318,767
Overtime 2,647 2,300 834 3,800 4,313 3,800 3,800 3,800
Longevity 760 901 1,144 1,178 1,183 695 827 959
Stipend 3,300 1,575 1,575 1,013 1,688 - - -
Retirement 19,957 19,373 19,156 20,160 15,658 17,091 17,439 17,794
Medical Insurance 12,489 12,929 13,912 20,938 11,853 14,460 14,460 14,460
Dental Insurance 840 990 1,056 1,375 754 1,006 1,006 1,006
Vision Insurance 199 199 193 131 99 102 102 102
Life Insurance & Other 1,133 1,134 1,197 1,044 626 947 947 947
Social Security Taxes 17,589 18,374 19,251 20,912 24,064 19,368 19,756 20,152
Medicare Taxes 4,113 4,297 4,502 4,905 5,728 4,530 4,620 4,713
Unemployment Taxes 3,743 488 3,454 1,738 407 1,685 1,687 1,689
Workers' Compensation 5,210 6,589 6,831 7,982 6,315 7,359 7,506 7,657
Pre-Employment Physicals/Testing 3,012 2,814 3,617 2,705 5,011 2,705 2,705 2,705
Auto Allowance 2,044 - - - - - - -
Total Personnel $357,015 $368,548 $391,276 $420,190 $371,277 $380,137 $387,372 $394,751
82 Annual Program of Services- 2018
Recreation FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Services/Supplies
Professional Outside Services $- $- $- $3,700 $3,700 $3,600 $3,800 $3,800
Software & Support 3,648 3,480 3,847 1,984 3,814 2,940 2,130 2,130
Health Inspections - - - 269 300 300 300 300
Advertising 2,957 1,920 2,085 1,976 5,378 2,609 2,609 3,587
Printing - 2,701 3,321 7,000 6,497 3,000 3,000 3,000
Schools & Training 1,038 1,849 2,043 2,630 6,185 5,505 5,400 5,205
Service Charges & Fees 8,407 12,605 10,772 12,700 10,800 10,800 10,800 10,800
Electricity 18,573 14,323 13,779 19,000 19,000 20,900 22,990 25,289
Water 8,036 10,936 23,649 22,880 40,000 52,000 62,400 68,640
Telephone 1,728 1,704 1,733 1,916 1,807 1,807 1,807 1,807
Communications/Pagers/Mobiles 2,887 2,577 3,126 3,909 2,714 2,050 2,150 2,250
Property maintenance 17,072 13,890 7,779 4,500 13,029 8,000 8,240 8,480
Equipment Maintenance 86 - - - - - - -
Library Services 15,000 - - - - - - -
Independent Labor - 309 - - - - - -
Equipment rental/Lease 6,386 480 7,800 8,000 8,400 8,400 8,400 8,400
Dues & Membership 6,510 7,231 5,415 8,907 7,085 5,930 6,340 5,930
Travel & Per Diem 3,944 5,796 3,864 5,216 4,729 2,878 2,928 2,978
Meetings 366 870 529 800 750 800 800 850
Field Trips 5,452 13,105 7,472 7,800 8,200 8,200 8,200 8,200
Office Supplies 2,126 1,678 955 1,300 2,485 1,700 1,350 1,350
Postage - 1,324 1,348 1,363 2,606 2,000 2,000 2,000
Publications/Books/Subscriptions 200 273 169 350 200 200 200 200
Fuel 438 - 16 - 8 - - -
Uniforms 9,676 9,310 7,868 9,595 10,096 10,134 10,134 10,134
Chemicals 12,622 17,091 18,177 19,000 18,000 18,000 18,000 18,000
Concessions 7,103 8,382 9,452 5,000 9,500 9,500 9,500 9,500
Program Supplies 2,644 2,391 4,284 4,770 5,020 4,300 4,300 4,300
Special Events 1,047 2,758 1,529 1,655 1,105 1,105 1,105 1,105
Community Events - 150 - - - - - -
Safety Equipment 1,364 1,170 892 3,270 1,987 1,170 1,620 1,170
Small Equipment 1,146 448 691 300 5,500 300 300 300
Furniture/Equipment <$5,000 3,340 7,279 4,445 8,812 4,712 5,900 4,600 4,700
Hardware 870 3,561 2,356 2,000 1,700 - - -
Maintenance Supplies 1,498 2,744 1,339 1,970 1,956 1,260 1,296 1,333
Miscellaneous Expenses 194 92 1,277 300 300 300 300 300
Total Services/Supplies $146,358 $152,432 $152,012 $172,872 $207,563 $195,588 $206,999 $216,038
Capital
Capital Outlay $- $- $89,074 $85,300 $97,406 $11,608 $75,000 $-
Total Capital $- $- $89,074 $85,300 $97,406 $11,608 $75,000 $-
Total Expenditures $503,371 $520,983 $632,362 $678,362 $676,246 $587,333 $669,371 $610,789
83Annual Program of Services- 2018
Community Events
Community Events FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Services/Supplies
Advertising $512 $1,814 $2,175 $3,300 $760 $1,300 $1,300 $1,300
Printing 364 - - 1,200 50 1,200 1,200 1,200
Schools & Training 230 200 - - - - - -
Event Rentals 26,399 8,273 10,695 29,312 34,819 35,424 33,424 33,424
Dues & Membership 200 205 - - - - - -
Travel & Per Diem 428 485 480 - - - - -
Uniforms - - 1,029 800 - - - -
Program Supplies 10,572 7,384 11,517 11,266 9,061 9,695 9,695 9,695
Miscellaneous Expense 100 647 259 300 274 - - -
Total Services/Supplies $38,805 $19,008 $26,155 $46,178 $44,964 $47,619 $45,619 $45,619
Total Expenditures $38,805 $19,008 $26,155 $46,178 $44,964 $47,619 $45,619 $45,619
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Services &
Supplies $38,805 $19,008 $26,155 $46,178 $44,964 $47,619 3%
TOTAL $38,805 $19,008 $26,155 $46,178 $44,964 $47,619 3%
84 Annual Program of Services- 2018
Community Development
Mission
To maintain Trophy Club in such a manner that it enhances quality of life for current and future
residents by seeking compliance with the Town’s Code of Ordinances and to provide prompt, friendly,
and efficient customer service to all.
Top 3 Accomplishments for FY17
• Breadwinners Cafe restaurant obtained a final
Certificate of Occupancy
• The Schedule of Fees for the department has
been revised and updated
• Completed the process of planning side of HG
Sply Restaurant
Council Objective Fiscal Year 2018 Departmental Goals
Maintaining Town assets, services, and Code of
Ordinances that preserve the natural beauty of
Trophy Club
Remaining accountable and responsive to
residents, businesses, and property owners,
with emphasis on proactive communication and
problem solving
• Maintain all performance standards for
inspection and plan review
• Fully implement zoning calendar
standardization, measurable by adhering to
calendar for FY17
• Code enforcement written policies for high
grass, stagnant pool, and commercial business
signage compliance.
85Annual Program of Services- 2018
PERFORMANCE MATRIX
Workload Measures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
PROJ
Number of inspections completed 5,100 4,755 4,680 2,518 2,500
High grass/weeds violations 10 142 100 92 75
Sign violations 70 112 120 41 100
Trailer/boat/vehicle parking violations 60 16 70 46 50
Outdoor storage violations 20 34 25 38 20
Number of permits issued 1,650 1,672 1,450 993 900
Plats processed 10 4 2 4 8
P & Z meetings held 13 15 11 5 10
Ordinances amended to reflect council
policies 1 2 2 6 3
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
COMMUNITY DEVELOPMENT
DIRECTOR 1.00 1.00 1.00
TOWN PLANNER 1.00 1.00 1.00
CUSTOMER SERVICE/CODE
ENFORCEMENT 1.00 1.00 1.00
BUILDING INSPECTOR 1.00 1.00 1.00
PERMIT OFFICIAL 1.00 1.00 1.00
ADMINISTRATIVE ASSISTANT 1.00 1.00 1.00
TOTAL FTEs 6.00 6.00 6.00
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $302,809 $384,291 $459,864 $506,801 $404,260 $495,278 -2%
Services &
Supplies 24,013 131,745 116,643 149,419 88,313 147,005 -2%
Capital - 46,461 - - - - N/A
TOTAL $326,820 $562,495 $576,507 $656,220 $492,573 $642,283 -2%
86 Annual Program of Services- 2018
Community Development FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $211,862 $270,692 $323,740 $360,630 $291,142 $363,334 $370,601 $378,013
Overtime 3,607 7,190 11,607 5,000 1,278 5,000 5,000 5,000
Longevity 1,235 1,530 1,805 2,540 2,465 2,310 2,670 3,030
Stipend 4,100 4,000 3,563 4,500 5,250 - - -
Retirement 32,154 39,395 44,189 48,969 38,345 48,175 49,166 50,176
Medical Insurance 26,738 32,705 33,951 40,474 31,411 39,882 39,882 39,882
Dental Insurance 1,968 2,220 2,569 2,259 1,331 2,556 2,556 2,556
Vision Insurance 429 491 537 318 276 365 365 365
Life Insurance & Other 1,953 2,348 2,822 2,323 1,699 2,330 2,330 2,330
Social Security Taxes 13,083 16,977 20,563 22,827 18,222 22,980 23,453 23,935
Medicare Taxes 3,060 3,971 4,809 5,404 4,259 5,374 5,485 5,598
Unemployment Taxes 1,170 90 983 1,026 236 1,026 1,026 1,026
Workers' Compensation 1,203 2,617 8,727 10,531 8,329 1,946 1,985 2,025
Pre-Employment Physicals/Testing 247 65 - - 17 - - -
Total Personnel $302,809 $384,291 $459,864 $506,801 $404,260 $495,278 $504,519 $513,936
Services/Supplies
Professional Outside Services $- $21,431 $- $- $500 $- $- $-
Engineering - 77,544 86,838 100,000 55,000 90,000 75,000 75,000
Plan Review Services - 2,145 - 5,000 - - - -
Health Inspections 5,350 6,025 6,325 6,900 6,900 7,300 7,300 7,300
Inspection Services - - - 8,000 8,000 25,500 25,500 25,500
Advertising 33 3,322 2,642 1,300 1,300 2,500 2,500 2,500
Printing 1,679 795 57 700 600 600 600 600
Computer Mapping - - - - - - - -
Abatements 190 340 3,930 4,000 2,000 3,000 3,000 3,000
Schools & Training 1,519 2,499 1,569 3,425 2,335 3,005 3,005 3,005
Service Charges & Fees - - 2 - - - - -
Telephone 85 - - - - - - -
Communications/Pagers/Mobiles 2,199 5,065 4,198 4,512 3,148 2,950 3,050 3,150
Vehicle maintenance 3,973 2,412 486 3,000 2,000 2,005 2,005 2,005
Dues & Membership 251 581 1,127 1,307 96 1,010 1,010 1,010
Travel & Per Diem 123 1,133 435 1,900 1,123 200 200 200
Meetings - 46 76 240 75 250 250 250
Plat Filing Fees - 388 222 300 200 700 700 700
Office Supplies 559 1,810 1,410 1,500 1,081 1,500 750 750
Postage 470 782 1,053 500 440 - - -
Publications/Books/Subscriptions 225 547 1,884 1,000 500 1,000 2,000 1,000
Fuel 5,060 3,180 2,204 3,240 1,905 3,250 3,250 3,250
Uniforms 1,726 1,290 1,667 1,995 510 1,635 1,635 1,635
Miscellaneous Expense 571 410 519 600 600 600 600 600
Total Services/Supplies $24,013 $131,745 $116,643 $149,419 $88,313 $147,005 $132,355 $131,455
Capital
Capital Outlay $- $46,461 $- $- $- $- $- $-
Total Capital $- $46,461 $- $- $- $- $- $-
Total Expenditures $326,820 $562,495 $576,507 $656,220 $492,573 $642,283 $636,874 $645,391
87Annual Program of Services- 2018
Planning & Zoning
This department was consolidated with the Community Development in FY15.
Planning & Zoning FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $ 94,418 $ - $ - $ - $ - $ - $ - $ -
Longevity 600 - - - - - - -
Stipend 1,800 - - - - - - -
Retirement 14,113 - - - - - - -
Medical Insurance 5,886 - - - - - - -
Dental Insurance 394 - - - - - - -
Vision Insurance 88 - - - - - - -
Life Insurance & Other 580 - - - - - - -
Social Security Taxes 5,944 - - - - - - -
Medicare Taxes 1,390 - - - - - - -
Unemployment Taxes 414 - - - - - - -
Workers' Compensation 244 - - - - - - -
Total Personnel $ 125,871 $ - $ - $ - $ - $ - $ - $ -
Services/Supplies
Professional Outside Services $ 30,875 $ - $ - $ - $ - $ - $ - $ -
Engineering 96,647 - - - - - - -
Advertising 1,275 - - - - - - -
Printing 45 - - - - - - -
Computer Mapping 465 - - - - - - -
Schools & Training 430 - - - - - - -
Telephone 111 - - - - - - -
Communications/Pagers/Mobiles 717 - - - - - - -
Dues & Membership 525 - - - - - - -
Meetings 153 - - - - - - -
Plat Filing Fees 951 - - - - - - -
Office Supplies 2,557 - - - - - - -
Postage 51 - - - - - - -
Publications/Books/Subscriptions 57 - - - - - - -
Miscellaneous Expenses 211 - - - - - - -
Total Services/Supplies $ 135,068 $ - $ - $ - $ - $ - $ - $ -
Total Expenditures $ 260,939 $ - $ - $ - $ - $ - $ - $ -
88 Annual Program of Services- 2018
Finance
Mission
To provide the highest quality financial management, support, fiduciary oversight, and public
accountability to the wide range of constituents of Trophy Club, and to ensure that financial resources
are collected, preserved, invested, and dispersed in a fiscally accountable manner. The Finance
Department endeavors to promote the Town’s mission by creating strong partnerships and encouraging
community involvement as well as by enhancing the Town’s financial and operational stewardship.
Top 3 Accomplishments for FY17
• Received GFOA awards for CAFR, PAFR, and
Budget
• Issued 4.5 Million in Certificates of Obligation
for parks and streets projects
• Implemented STARS report for sales tax
analysis
Council Objective Fiscal Year 2018 Departmental Goals
Exercising fiscal discipline and taking a business-
like approach to Town operations and budget
prioritization
Operating a limited government with maximum
transparency.
Taking deliberate, targeted action resulting from
thoughtful analysis, weighing costs and benefits in
all situations.
• Implement JP Morgan Smartdata
• Streamline Accounts Payable process with hire
of new Staff Accountant position
• Assist departments with requisition/purchase
order standards
• Improve vendor management process and
turnaround time
• Consolidate the Payroll and Consolidated bank
accounts
• Present PAFR for council prior to March 1st
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FINANCE DIRECTOR 0.00 0.00 1.00
BUDGET MANAGER 0.00 0.00 1.00
CONTROLLER 1.00 1.00 0.00
CHIEF FINANCIAL ANALYST 1.00 1.00 1.00
STRATEGIC SERVICES COORDINATOR 1.00 1.00 0.00
STAFF ACCOUNTANT 0.00 1.00 1.00
ADMINISTRATIVE ASSISTANT II 0.30 0.00 0.00
TOTAL FTEs 3.30 4.00 4.00
89Annual Program of Services- 2018
PERFORMANCE MATRIX
Performance Measure- Investment Yield FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
GOAL
Actual Investment Yield 0.065%0.103%0.515%0.940%1.500%
Benchmark (6 month Treasury Bill)0.068%0.106%0.394%1.11%1.000%
Yield Compared to Benchmark 95%97%131%85%150%
Explanation
Idle cash is to be promptly invested to preserve capital, provide
adequate liquidity for the Town's needs, promote the public
trust, and achieve interest earnings.
Council Objective Exercising fiscal discipline and taking a business-like approach
to Town operations and budget prioritization.
Measure To achieve earnings which exceed the benchmark of a rolling
six month treasury bill.
Performance Measure -Accounts Payable
Turnaround
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
GOAL
Percent of Payables Paid within 30 Days -83.70%75.11%73.21%95.00%
Average Days Payable - 18.23 26.81 27.13 20.00
# of Invoices Paid 2,169 2,502 3,331 3,276 3,500
# of Checks Processed 1,523 1,661 1,055 1,881 1,000
Explanation
The Town's payment terms are net 30 and the Town endeavors
to pay all invoices within that time frame. Mail processing and
the length of time invoices are held by departments affects the
percentage of invoices paid within the Town's terms.
Council Objective Exercising fiscal discipline and taking a business-like approach
to Town operations and budget prioritization.
Measure
To pay 95% of invoices within 30 days while not disbursing
funds too quickly to increase investment yield and smooth cash
flow.
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $267,197 $238,167 $276,866 $303,870 $307,427 $376,548 24%
Services &
Supplies 125,023 107,608 123,776 147,908 144,164 146,584 -1%
TOTAL $392,220 $345,777 $400,643 $451,778 $451,591 $523,132 16%
90 Annual Program of Services- 2018
Finance FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $200,610 $184,716 $207,446 $229,090 $234,891 $279,789 $285,385 $291,092
Longevity 140 200 390 795 670 1,005 1,215 1,425
Stipend 3,500 1,500 2,250 2,250 3,300 - - -
Retirement 28,135 20,371 27,239 28,901 30,942 36,496 37,251 38,020
Medical Insurance 16,940 17,652 19,812 21,084 17,394 31,749 31,749 31,749
Dental Insurance 1,333 1,254 1,605 1,400 1,374 2,685 2,685 2,685
Vision Insurance 346 264 304 159 182 228 228 228
Life Insurance & Other 1,463 1,185 1,710 1,323 1,282 1,722 1,722 1,722
Social Security Taxes 11,063 8,494 12,276 14,253 14,088 17,409 17,769 18,136
Medicare Taxes 2,587 1,986 2,871 3,366 2,640 4,072 4,156 4,242
Unemployment Taxes 634 46 513 684 92 684 684 684
Workers' Compensation 382 424 449 565 447 709 723 738
Pre-Employment Physicals/Testing 64 74 - - 125 - - -
Total Personnel $267,197 $238,167 $276,866 $303,870 $307,427 $376,548 $383,567 $390,721
Services/Supplies
Professional Outside Services $- $5,645 $7,497 $38,850 $23,897 $31,500 $31,525 $16,525
Auditing 44,000 22,750 35,000 21,550 35,000 29,485 28,440 30,915
Physicals/Testing - - - - 90 - - -
Appraisal 45,724 46,831 48,118 50,527 50,523 53,053 55,706 58,490
Tax Administration 3,987 3,291 3,444 3,685 3,597 3,869 3,947 4,026
Advertising 2,631 4,840 3,325 4,200 4,562 4,250 4,300 5,500
Printing 2,309 1,408 4,560 5,000 4,730 1,000 1,000 1,000
Schools & Training 1,564 4,646 1,697 2,910 935 2,975 3,515 2,995
Service Charges & Fees 16,954 12,566 8,966 10,200 11,544 10,950 9,150 11,550
PID 114 - - - - - - -
Telephone 22 - - - - - - -
Communications/Pagers/Mobiles 821 284 1,441 1,800 2,025 900 900 900
Dues & Membership 1,313 1,410 1,387 1,370 1,387 2,984 3,024 3,024
Travel & Per Diem 2,165 877 4,203 3,096 1,069 1,628 1,738 1,430
Meetings - 160 181 100 143 150 150 150
Office Supplies 1,753 2,141 2,079 2,150 2,150 2,350 2,350 2,350
Postage 1,463 659 1,768 2,100 2,062 1,000 1,000 1,000
Publications/Books/Subscriptions 57 - - 250 250 250 250 250
Furniture/Equipment <$5000 146 99 - - - - - -
Miscellaneous Expense - - 110 120 200 240 240 240
Total Services/Supplies $125,023 $107,608 $123,776 $147,908 $144,164 $146,584 $147,235 $140,345
Total Expenditures $392,220 $345,777 $400,643 $451,778 $451,591 $523,132 $530,802 $531,066
91Annual Program of Services- 2018
Municipal Court
Top 3 Accomplishments for FY17
• Established the warrant collection program in partnership with TCPD
• Developed the “Court Customer Service Survey”
• Successful participation in the “Annual Great Texas Statewide Warrant Round-up”
Council Objective Fiscal Year 2018 Departmental Goals
Exercising fiscal discipline and taking a business-
like approach to Town operations and budget
prioritization.
• Increase case disposition rates in order to
maximize efficiency & revenue recovery by
processing all court functions within the
amount of time allowed by law in partnership
with the Police Department.
• Ensure all court team members learn how to
perform the court processes from case filing to
case disposition. Complete the Court SOP.
Conducting ourselves as leaders, following the
highest ethical standards, with humility before
residents.
• Communicates court processes in a manner
that reflects dignity, respect, and a genuine
desire to serve others. Customer Service Survey
to reflect goals are met.
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $71,725 $72,993 $69,428 $74,721 $74,339 $75,603 1%
Services &
Supplies 7,848 7,762 5,992 9,054 5,062 6,410 -29%
TOTAL $79,573 $80,754 $75,421 $83,775 $79,401 $82,013 -2%
Mission
The Trophy Club Municipal Court is committed to providing those we serve with high quality customer
service that is effective, efficient, and delivered in a professional environment, while accomplishing
the duties incumbent upon it by the Town of Trophy Club Charter and the laws of the State of Texas,
thereby earning and maintaining the public's respect, confidence and satisfaction. Furthermore, the
Municipal Court is committed to ensuring ALL defendants receive fair and impartial treatment and
are aware of ALL options available under state law.
92 Annual Program of Services- 2018
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
SENIOR COURT CLERK 1.00 1.00 1.00
TOTAL FTEs 1.00 1.00 1.00
Municipal Court FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $52,306 $52,058 $50,929 $54,620 $54,431 $56,100 $57,222 $58,366
Longevity - - 145 - - 100 160 220
Stipend 1,200 750 750 750 750 - - -
Certifications - 1,934 1,116 1,200 1,350 1,200 1,200 1,200
Retirement 7,492 7,429 6,857 7,433 7,366 7,461 7,614 7,771
Medical Insurance 5,334 5,555 4,218 5,371 5,293 5,275 5,275 5,275
Dental Insurance 364 389 380 332 326 332 332 332
Vision Insurance 81 81 74 45 45 45 45 45
Life Insurance & Other 508 508 476 382 346 386 386 386
Social Security Taxes 3,317 3,381 3,277 3,460 3,489 3,559 3,632 3,707
Medicare Taxes 776 791 767 820 821 832 849 867
Unemployment Taxes 250 3 327 170 11 171 171 171
Workers' Compensation 97 114 113 138 111 142 145 148
Total Personnel $71,725 $72,993 $69,428 $74,721 $74,339 $75,603 $77,031 $78,488
Services/Supplies
Professional Outside Services $1,467 $1,321 $507 $1,890 $- $- $- $-
Judge's Compensation 3,600 4,050 3,300 4,500 3,300 3,900 3,900 3,900
Advertising 742 - - - - 500 - -
Printing 630 923 1,100 1,950 1,100 1,100 1,100 1,100
Schools & Training 50 288 119 - - - - -
Telephone 69 - - - - - - -
Jury Fees 36 36 - 144 - - - -
Dues & Membership 60 - 60 170 - 60 60 60
Travel & Per Diem - - 60 - 162 - - -
Office Supplies 278 347 392 300 200 500 200 200
Postage 916 460 415 - 200 200 200 200
Publications/Books/Subscriptions - - - - - 50 - 50
Furniture/Equipment <$5000 - 200 - - - - - -
Miscellaneous Expense - 136 39 100 100 100 75 75
Total Services/Supplies $7,848 $7,762 $5,992 $9,054 $5,062 $6,410 $5,535 $5,585
Total Expenditures $79,573 $80,754 $75,421 $83,775 $79,401 $82,013 $82,566 $84,073
93Annual Program of Services- 2018
Administrative Services
Mission
To provide quality administrative services in Human Resources, Information Services,
Municipal Court, and Communications such that employees are enabled to better serve
community members and meet the organizational goals of the Town.
Top 3 Accomplishments for FY17
• Placed second in the Texas Community Challenge
• Successfully bid out medical and dental coverage
to maintain competitive benefits while being
fiscally responsible
• Advertised, recruited, and filled nine high
ranking positions within the Town
Council Objective Fiscal Year 2018 Departmental Goals
Exercising fiscal discipline and taking a business-
like approach to Town operations and budget
prioritization
Conducting ourselves as leaders, following the
highest ethical standards, with humility before
residents
Maintaining Town assets, services, and codes
of ordinance that preserve the natural beauty of
Trophy Club
• Work with insurance broker to ensure
competitive health benefits
• Improve electronic distribution of received
applications to hiring managers
• Assist Departments with hiring excellent
employees
• Provide wellness initiatives for Town of Trophy
Club employees such as biometric screenings
and flu-shots
• Assist employees with work related injuries to
get them the treatment they need to return to
work
• Provide competitive benefits for recruitment
and retention of employees while maintaining
fiscal responsibility
• Provide continuous review of policies and
procedures to maintain up to date compliance
94 Annual Program of Services- 2018
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $70,840 $96,766 $134,934 $159,393 $122,680 $335,270 110%
Services &
Supplies 3,442 3,096 24,282 38,875 37,019 50,535 30%
TOTAL $74,280 $99,863 $159,216 $198,268 $159,699 $385,805 95%
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
ADMINISTRATIVE SERVICES DIRECTOR 0.00 1.00 1.00
HR DIRECTOR 1.00 0.00 0.00
HR MANAGER 0.00 1.00 1.00
COMMUNICATIONS & SPECIAL EVENT MANAGER 0.00 0.00 0.25
ADMINISTRATIVE ASSISTANT II 0.30 1.00 1.00
TOTAL FTEs 1.30 3.00 3.25
95Annual Program of Services- 2018
PERFORMANCE MATRIX
Workload Measures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
PROJ
Number of applications processed*327 215 456 800 400
Performance Measure- Turnover,
Absence Rate, and Tenure
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
GOAL
% of employee turnover*20%16%34%28%18%
Average tenure (years)-4.27 5.16 5.39 5.00
# of Workers' Compensation Claims -8.00 12.00 9.00 3.00
Explanation
Lower employee turnover and absence rate, save the Town money
in training, and increase organizational efficiency. The longer an
employee is tenured at the Town the more institutional knowledge
an employee has to better perform their assigned tasks.
Council Objective Exercising fiscal discipline and taking a business-like approach to
Town operations and budget prioritization.
Measure
It is the Town’s goal to have a turnover rate at or below 18%, less
than a five day absence rate, and average tenure at or above five
years.
96 Annual Program of Services- 2018
Administrative Services FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $42,830 $58,547 $83,561 $103,458 $80,512 $229,199 $233,783 $238,458
Longevity - - - 80 - 146 169 191
Stipend 500 - - 750 1,500 - - -
Certifications - - 800 1,200 600 - - -
Retirement 6,485 8,176 11,598 12,260 10,757 29,809 30,408 31,018
Medical Insurance 341 4,289 4,799 5,371 3,918 21,851 21,851 21,851
Dental Insurance 330 317 463 332 235 1,510 1,510 1,510
Vision Insurance 73 62 87 45 32 194 194 194
Life Insurance & Other 358 397 669 505 282 1,401 1,401 1,401
Social Security Taxes 2,739 3,476 5,420 6,494 5,242 14,219 14,505 14,796
Medicare Taxes 641 813 1,268 1,530 1,045 3,326 3,392 3,460
Unemployment Taxes 213 (137) 181 342 102 556 556 556
Workers' Compensation 91 116 163 246 195 959 978 998
Pre-Employment Physicals/Testing 147 605 65 - 268 - - -
Employee Relations 6,603 8,838 12,728 11,150 10,913 14,700 14,700 14,700
Tuition Reimbursement 7,049 9,163 10,616 12,750 4,299 15,000 15,600 15,600
Employee Assistance Program 2,442 2,103 2,514 2,880 2,780 2,400 2,400 2,400
Total Personnel $70,840 $96,766 $134,934 $159,393 $122,680 $335,270 $341,447 $347,133
Services/Supplies
Professional Outside Services $- $- $14,524 $31,100 $31,100 $31,100 $32,275 $33,450
Physicals/Testing 190 93 144 100 - - - -
Advertising 345 761 618 - - 4,350 4,350 4,350
Printing 45 - 447 150 - - - -
Schools & Training 300 313 2,999 3,150 2,300 4,350 4,600 4,600
Organizational Employee Training - - - - - 2,000 2,000 2,000
Telephone 13 - - - - - - -
Communications/Pagers/Mobiles 454 656 992 900 600 1,680 1,680 1,680
Dues & Membership 315 320 874 675 620 1,025 1,100 1,150
Travel & Per Diem 699 - 1,496 2,000 790 3,250 3,250 3,250
Meetings 39 - 71 100 - - - -
Office Supplies 723 837 2,087 600 569 500 250 250
Postage 139 116 31 100 40 100 100 100
Publications/Books/Subscriptions 180 - - - - - - -
Furniture/Equipment <$5000 - - - - 1,000 2,000 2,000 2,000
Miscellaneous Expenses - - - - - 180 180 180
Total Services/Supplies $3,442 $3,096 $24,282 $38,875 $37,019 $50,535 $51,785 $53,010
Total Expenditures $74,280 $99,863 $159,216 $198,268 $159,699 $385,805 $393,232 $400,143
97Annual Program of Services- 2018
Information Services
Mission
To increase the productivity of Trophy Club services by developing and maintaining technological and
informational support systems for the Town of Trophy Club. The Information Services Department
seeks to enhance the Town's mission by improving the effectiveness and efficiency of operational
processes which promotes financial and operational stewardship.
Top 3 Accomplishments for FY17
• Coordinated technology move and implementation for the
new building which included voice, data, fax, wireless network,
phone systems, network infrastructure, UPS and electrical
room layout, server move, access control, TVs, panic buttons,
audio visual needs, and video security
• Upgrade the police personal video recorders (PVR) to the latest
version improving better life and recording quality
• Swapped out 9 devices this year in our normal technology
rotation
Council Objective Fiscal Year 2018 Departmental Goals
Exercising fiscal discipline and taking a business-
like approach to Town operations and budget
prioritization
Taking deliberate, targeted action resulting from
thoughtful analysis, weighing costs and benefits
in all situations
Remaining accountable and responsive to
residents, businesses, and property owners,
with emphasis on proactive communication and
problem solving
• Work with Community Development to
integrated energov with ArcGIS.
• Work with Community Development to utilize
ArcGIS from Denton County
• Upgrade virtual infrastructure software
• Evalute and implement SAN (Storage Area
Network) replacement for virtual environment
• Redesign backup strategy for Police
Department including new CJIS requirements.
• Design and manage GPON (Gigibit Passive
Optical Network) infrastructure in new
building
98 Annual Program of Services- 2018
PERFORMANCE MATRIX
Workload Measures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
PROJ
Applications supported 175 132 136 136 136
Devices/Servers supported 310 278 294 294 300
Performance Measures -
Work Order Turnaround
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
EST
FY 2018
GOAL
Work order requests 1,025 1,035 808 772 650
Work orders resolved within 2 work days 82%83%76%82%85%
Explanation
Technology continues to play a pivotal role in the delivery of
services for local governments. A quicker turnaround time on
work orders leads to increased efficiency of service delivery.
Council Objective Exercising fiscal discipline and taking a business-like approach
to Town operations and budget prioritization.
Measure It is the Town’s goal to respond and resolve work orders within
2 working days.
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Personnel $186,288 $188,142 $209,323 $227,672 $215,473 $203,249 -11%
Services &
Supplies 139,203 212,723 234,455 308,359 250,254 324,029 5%
Capital 8,278 108,437 34,585 127,213 107,243 149,993 18%
TOTAL $333,767 $509,301 $478,365 $663,244 $572,970 $677,271 2%
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
INFORMATION SERVICES MANAGER 1.00 1.00 1.00
NETWORK SUPPORT SPECIALIST 1.00 1.00 1.00
INTERN/PART-TIME NETWORK
SPECIALIST 0.50 0.50 0.00
TOTAL FTEs 2.50 2.50 2.00
99Annual Program of Services- 2018
Information Services FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Personnel
Salaries $137,092 $140,533 $159,799 $176,342 $165,838 $155,563 $158,674 $161,848
Longevity 1,455 1,635 1,815 1,980 1,995 2,160 2,340 2,520
Stipend 3,000 1,500 1,500 1,500 1,850 - - -
Retirement 20,584 19,949 19,754 20,896 20,458 20,500 20,928 21,364
Medical Insurance 10,664 11,145 10,888 10,742 10,492 10,550 10,550 10,550
Dental Insurance 727 778 829 665 652 665 665 665
Vision Insurance 163 163 161 90 89 90 90 90
Life Insurance & Other 1,118 1,119 1,188 919 813 919 919 919
Social Security Taxes 8,765 8,907 10,087 11,056 10,393 9,779 9,983 10,191
Medicare Taxes 2,050 2,083 2,359 2,607 2,433 2,287 2,335 2,383
Unemployment Taxes 414 18 548 428 105 342 342 342
Workers' Compensation 257 313 394 447 355 394 402 410
Total Personnel $186,288 $188,142 $209,323 $227,672 $215,473 $203,249 $207,228 $211,282
Services/Supplies
Software & Support $92,954 $148,433 $165,017 $189,531 $169,415 $213,418 $202,651 $204,272
Security 859 1,232 376 1,350 1,672 1,350 1,350 1,350
Schools & Training 840 800 534 4,170 900 3,650 3,650 3,650
Telephone 6,073 5,889 6,269 10,988 6,800 1,000 1,000 1,000
Communications/Pagers/Mobiles 2,358 2,803 31,235 31,974 25,614 43,042 43,042 43,042
Independent Labor 1,346 1,523 846 27,000 7,500 30,000 27,000 27,000
Copier Rental/Lease 9,634 8,741 11,645 9,136 9,136 10,188 10,188 11,288
Dues & Membership 100 300 257 360 260 460 460 460
Travel & Per Diem - 2,680 443 4,142 1,952 3,363 577 577
Meetings 56 67 25 122 100 122 122 122
Office Supplies 648 623 721 721 720 721 721 721
Printer Supplies 8,647 9,032 7,174 7,500 7,500 7,500 7,500 7,500
Postage 307 539 16 250 - 300 300 350
Uniforms - 156 83 125 125 195 195 195
Hardware 15,382 29,904 9,816 20,990 18,560 8,720 8,720 8,720
Total Services/Supplies $139,203 $212,723 $234,455 $308,359 $250,254 $324,029 $307,476 $310,247
Capital
Capital Outlay $8,278 $108,437 $34,585 $127,213 $107,243 $149,993 $62,500 $67,413
Total Capital $8,278 $108,437 $34,585 $127,213 $107,243 $149,993 $62,500 $67,413
Total Expenditures $333,767 $509,301 $478,365 $663,244 $572,970 $677,271 $577,204 $588,942
100 Annual Program of Services- 2018
Facility Maintenance
Mission
To support the Town of Trophy Club in being a municipal service provider through efficient and
environmentally sustainable operation and maintenance of the Town buildings. Facility Maintenance
is a non-departmental expenditure, meaning that the expense is associated with the entire organization
instead of a particular department. This includes the utilities for the Town of Trophy Club facilities,
maintenance of the facilities, the cleaning service, and insurance for the facility.
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Services &
Supplies $81,550 $108,065 $99,528 $148,671 $135,771 $219,250 47%
TOTAL $81,550 $108,065 $99,528 $148,671 $135,771 $219,250 47%
Facility Maintenance FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Services/Supplies
Electricity $12,870 $10,171 $11,004 $25,000 $15,000 $35,000 $38,500 $42,350
Water 1,038 922 1,036 7,800 1,500 15,600 17,160 18,876
Insurance 51,788 54,292 53,323 58,971 66,263 70,150 72,150 74,150
Building Maintenance 14,142 16,362 15,827 15,000 15,000 20,000 20,000 20,000
Equipment Maintenance 362 468 - - - - - -
Cleaning Services - 14,755 17,292 25,150 17,308 48,000 49,000 50,000
Kitchen Supplies - - - 5,000 4,000 8,000 8,000 8,000
Office Supplies - - - - - 15,000 5,000 5,000
Furniture/Equipment<$5,000 - 9,668 59 10,000 15,500 5,000 3,000 1,000
Maintenance Supplies 1,350 1,427 989 1,750 1,200 2,500 2,500 2,500
Total Services/Supplies $81,550 $108,065 $99,528 $148,671 $135,771 $219,250 $215,310 $221,876
Total Expenditures $81,550 $108,065 $99,528 $148,671 $135,771 $219,250 $215,310 $221,876
102 Annual Program of Services- 2018
The Capital Projects Fund receives the proceeds from bonds or other legally authorized instruments issued
for specific capital improvements and equipment. The related expenditures associated with capital projects
are recorded in this fund. The Capital Improvement Program is reviewed each year by the Town Council to
determine the need for projects and the issuance of debt to finance planned improvements or projects. The fund
balance for the Capital Projects fund is decreasing 54% due to the utilization of bond proceeds from prior years.
The Capital Projects Fund Balance includes funds originating from:
A. 2010 Tax Note - $500,000
•This note was approved by Council for streets and parks capital equipment and park improvements.
•The remaining funds of $41,000 are to be used for monument signs in the park system and new picnic
tables for Independence East.
B. 2016 General Obligation Bonds - $5.24 million
•Professional services and construction of new Town Hall
C. 2016 Certificate of Obligation - $4.21 million
•Professional services and construction of new Town Hall (this portion is specific to the police side of the
building and serviced by the CCPD $2.26 million)
•$1.95 Million for street reconstruction projects:
•Indian Creek Drive (from Meadowbrook to Harmony Park)
•Phoenix Drive
D. 2017 Certificates of Obligation - $4.5 million
•$4.5 million for street reconstruction
Capital Projects Fund
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Beginning Fund Balance $2,065,909 $4,505,273 $1,694,546 $7,638,285 $8,764,936 $5,186,363 -32%
Revenues 57,540 202,127 54,572 10,000 70,000 20,000 100%
Expenditures (768,476) (3,012,854) (3,223,116) (9,941,900) (8,969,216) (2,908,740)-71%
Other Sources (Uses) 3,150,300 -10,238,934 7,250,000 5,320,643 --100%
Net Increase (Decrease) 2,439,364 (2,810,727) 7,070,390 (2,681,900) (3,578,573) (2,888,740)8%
Ending Fund Balance $4,505,273 $1,694,546 $8,764,936 $4,956,385 $5,186,363 $2,297,623 -54%
103Annual Program of Services- 2018
Capital Projects Fund FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Fund Balance $2,065,909 $4,505,273 $1,694,546 $7,638,285 $8,764,936 $5,186,363 $2,297,623 $143,783
Revenue
Contributions/Grants $- $200,061 $26,237 - $- $- $-
Interest Revenue 1,548 2,066 28,335 10,000 70,000 20,000 10,000 20,000
Miscellaneous Revenue - - - - - - - -
Intergovernmental Revenue 55,992 - - - - - - -
Prior Year Adjustment - - - - - - - -
Total Revenue $57,540 $202,127 $54,572 $10,000 $70,000 $20,000 $10,000 $20,000
Expenditures
General Government $18,070 $38,558 $13,602 $- $- $- $- $-
Bond Issuance Costs 68,850 - 198,650 125,000 - - - 50,000
Capital Outlay 681,556 2,974,296 3,010,864 9,816,900 8,969,216 2,908,740 2,163,840 1,918,800
Total Expenditures $768,476 $3,012,854 $3,223,116 $9,941,900 $8,969,216 $2,908,740 $2,163,840 $1,968,800
Other Sources (Uses)
Debt Proceeds $3,100,000 $- $9,455,000 $7,000,000 $4,445,000 $- $- $3,000,000
Bond Premium 50,329 - 537,946 - 168,159 - - -
Transfer In - - 265,283 250,000 707,484 - - -
Transfer Out (29)- (19,295) - - - - -
Total Other Sources (Uses) $3,150,300 $- $10,238,934 $7,250,000 $5,320,643 $- $- $3,000,000
Net Increase (Decrease) $2,439,364 $(2,810,727) $7,070,390 $(2,681,900) $(3,578,573) $(2,888,740) $(2,153,840) $1,051,200
Ending Fund Balance $4,505,273 $1,694,546 $8,764,936 $4,956,385 $5,186,363 $2,297,623 $143,783 $1,194,983
FY 2018 Adopted Ending Fund Balance
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
FY 2013
ACTUAL
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
PROPOSED
FY 2019
PROJECTED
FY 2020
PROJECTED
104 Annual Program of Services- 2018
Debt Service Fund
The Debt Service Fund is used for the accumulation of resources for payment of long-term debt principal and
interest. The long-term debt is used to finance major capital improvements and equipment including the
construction of parks, streets, public facilities, and other general government projects. Resources include an
applicable portion of the Ad Valorem Tax Levy and related interest income usable for debt service. The fund
balance for the Debt Services Fund increased 46% due to a decrease in the M&O rate shifting a larger portion of
freeze adjusted values to Debt Services Fund.
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.
• 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.
• 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 projects 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.
• 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.
• 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 include:
• 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 include, but are not be limited to:
1) Grants-in-aid
2) Use of reserves
105Annual Program of Services- 2018
3) Use of current revenues
4) Contributions from other developers and others
5) Leases
6) Impact fees
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. 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, aid in the production of Official Statements, and take responsibility for
the accuracy of all financial information released.
F. Federal Requirements. The Town will maintain procedures to comply with arbitrage rebate and other
federal requirements.
G. Debt Limit. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. The Town of
Trophy Club’s adopted rate of $0.473 per $100 valuation falls well below this limit.
H. Bond Rating. The Town of Trophy Club went through a bond rating process in May 2014. Standard and
Poor’s upgraded the Town’s bond rating to AA+. 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.
FINANCIAL SUMMARY
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
% Change
(Bud. vs. Ad)
Beginning Fund Balance $119,722 $118,092 $118,542 $129,647 $143,174 $289,351 123%
Revenues 1,361,109 1,507,625 1,700,686 1,888,194 1,911,018 2,092,207 11%
Expenditures (1,403,122) (1,562,815) (1,782,555) (1,967,178) (2,169,126) (2,412,817)23%
Other Sources (Uses) 40,383 55,640 106,501 201,862 404,285 400,463 98%
Net Increase (Decrease) (1,630) 450 24,632 122,878 146,177 79,853 -35%
Ending Fund Balance $118,092 $118,542 $143,174 $252,525 $289,351 $369,204 46%
106 Annual Program of Services- 2018
Debt Service Fund FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Fund Balance $119,722 $118,092 $118,542 $129,647 $143,174 $289,351 $369,204 $417,936
Revenue
Property Taxes $1,351,988 $1,491,185 $1,688,798 $1,878,696 $1,898,597 $2,083,707 $2,176,419 $2,234,828
Property Taxes/Delinquent 5,091 9,305 3,651 4,499 2,370 2,000 2,000 2,000
Property Taxes/Penalty & Interest 3,784 6,784 5,205 2,999 5,051 4,500 4,500 4,500
Intergovernmental Transfer EDC - - - - - - - -
Interest Income 246 350 3,032 2,000 5,000 2,000 2,000 2,000
Total Revenue $1,361,109 $1,507,625 $1,700,686 $1,888,194 $1,911,018 $2,092,207 $2,184,919 $2,243,328
Expenditures
Bond Principal $998,000 $1,088,000 $1,378,000 $1,263,000 $1,363,000 $1,563,000 $1,718,000 $1,823,000
Bond Interest 398,872 428,529 390,300 696,678 798,926 842,317 817,278 765,739
Paying Agent Fees 6,250 3,550 14,255 7,500 7,200 7,500 6,750 16,750
Bond/CO Issuance cost - 42,736 - - - - - -
Total Expenditures $1,403,122 $1,562,815 $1,782,555 $1,967,178 $2,169,126 $2,412,817 $2,542,028 $2,605,489
Other Sources (Uses)
Bond Proceeds $- $2,030,000 $- $- $- $- $- $-
Bond Proceeds- Premium - - - - - - - -
Refund Cost - (2,026,710) - - - - - -
Transfer In 40,383 52,350 106,501 201,862 404,285 400,463 405,841 405,369
Total Other Sources (Uses) $40,383 $55,640 $106,501 $201,862 $404,285 $400,463 $405,841 $405,369
Net Increase (Decrease) $(1,630) $450 $24,632 $122,878 $146,177 $79,853 $48,732 $43,208
Ending Fund Balance $118,092 $118,542 $143,174 $252,525 $289,351 $369,204 $417,936 $461,144
Annual Ending Fund Balance
$- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
107Annual Program of Services- 2018
Annual Debt Service by Issuance
Total Debt Service
Principal Interest Total
2018 1,463,000 742,214 2,205,214
2019 1,613,000 664,955 2,277,955
2020 1,718,000 617,535 2,335,535
2021 1,453,000 564,596 2,017,596
2022 1,513,000 516,183 2,029,183
2023 1,348,000 467,557 1,815,557
2024 1,385,000 425,836 1,810,836
2025 1,395,000 382,716 1,777,716
2026 1,205,000 339,575 1,544,575
2027 1,240,000 303,694 1,543,694
2028 1,275,000 267,413 1,542,413
2029 1,185,000 232,675 1,417,675
2030 1,220,000 197,119 1,417,119
2031 870,000 158,788 1,028,788
2032 900,000 134,513 1,034,513
2033 920,000 109,413 1,029,413
2034 950,000 82,713 1,032,713
2035 800,000 54,375 854,375
2036 825,000 31,150 856,150
2037 240,000 7,200 247,200
$23,518,000 $6,300,215 $29,818,215
Town of Trophy Club Debt Schedule*
*Does not include proposed debt issuances.
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2004 CO 2007 GO 2010 GO 2010 GO Refunding 2013 CO
2014 CO 2015 GO Refunding 2016 GO 2016 CO 2017 CO
108
2004 CO 2007 GO 2010 GO
Principal Interest Total Principal Interest Total Principal Interest Total
2018 33,000 11,068 44,068 165,000 6,600 171,600 220,000 146,806 366,806
2019 33,000 9,500 42,500 230,000 140,206 370,206
2020 33,000 7,933 40,933 240,000 133,306 373,306
2021 33,000 6,365 39,365 250,000 123,706 373,706
2022 33,000 4,798 37,798 260,000 113,706 373,706
2023 33,000 3,230 36,230 275,000 103,306 378,306
2024 35,000 1,663 36,663 285,000 92,306 377,306
2025 300,000 80,906 380,906
2026 310,000 68,906 378,906
2027 325,000 56,506 381,506
2028 340,000 43,506 383,506
2029 355,000 29,906 384,906
2030 370,000 15,263 385,263
2031
2032
2033
2034
2035
2036
2037
$233,000 $44,555 $277,555 $165,000 $6,600 $171,600 $3,760,000 $1,148,338 $4,908,338
2010 GO Refunding 2013 CO 2014 CO
Principal Interest Total Principal Interest Total Principal Interest Total
2018 185,000 33,500 218,500 80,000 30,038 110,038 105,000 68,788 173,788
2019 190,000 27,950 217,950 85,000 27,975 112,975 105,000 66,688 171,688
2020 195,000 22,250 217,250 85,000 25,850 110,850 110,000 64,588 174,588
2021 200,000 16,400 216,400 85,000 23,725 108,725 110,000 62,388 172,388
2022 210,000 8,400 218,400 90,000 21,425 111,425 115,000 59,088 174,088
2023 95,000 18,881 113,881 120,000 55,638 175,638
2024 95,000 16,150 111,150 120,000 52,038 172,038
2025 100,000 13,225 113,225 125,000 48,438 173,438
2026 120,000 9,925 129,925 130,000 44,688 174,688
2027 125,000 6,094 131,094 130,000 40,788 170,788
2028 125,000 2,031 127,031 135,000 36,888 171,888
2029 140,000 32,838 172,838
2030 145,000 27,938 172,938
2031 150,000 22,863 172,863
2032 155,000 17,613 172,613
2033 160,000 12,188 172,188
2034 165,000 6,188 171,188
2035
2036
2037
$980,000 $108,500 $1,088,500 $1,085,000 $195,319 $1,280,319 $2,220,000 $719,638 $2,939,638
2015 GO Refunding 2016 GO 2016 CO
Principal Interest Total Principal Interest Total Principal Interest Total
2018 40,000 35,752 75,752 200,000 129,275 329,275 160,000 116,106 276,106
2019 210,000 34,880 244,880 205,000 123,275 328,275 165,000 111,306 276,306
2020 220,000 30,302 250,302 215,000 117,125 332,125 175,000 104,706 279,706
2021 220,000 25,506 245,506 220,000 110,675 330,675 180,000 97,706 277,706
2022 230,000 20,710 250,710 225,000 104,075 329,075 190,000 90,506 280,506
2023 235,000 15,696 250,696 230,000 97,325 327,325 195,000 84,806 279,806
2024 240,000 10,573 250,573 240,000 90,425 330,425 200,000 78,956 278,956
2025 245,000 5,341 250,341 245,000 83,225 328,225 205,000 72,956 277,956
2026 255,000 75,875 330,875 210,000 66,806 276,806
2027 260,000 70,775 330,775 215,000 61,556 276,556
2028 265,000 65,575 330,575 220,000 56,988 276,988
2029 270,000 59,944 329,944 225,000 52,313 277,313
2030 275,000 53,869 328,869 230,000 47,250 277,250
2031 280,000 47,338 327,338 235,000 41,788 276,788
2032 290,000 40,338 330,338 245,000 35,913 280,913
2033 295,000 33,088 328,088 250,000 29,788 279,788
2034 305,000 25,713 330,713 255,000 22,913 277,913
2035 310,000 17,325 327,325 260,000 15,900 275,900
2036 320,000 8,800 328,800 270,000 8,100 278,100
2037
$1,640,000 $178,760 $1,818,760 $4,905,000 $1,354,038 $6,259,038 $4,085,000 $1,196,363 $5,281,363
2017 CO
Principal Interest Total
2018 275,000 164,281 439,281
2019 390,000 123,175 513,175
2020 445,000 111,475 556,475
2021 155,000 98,125 253,125
2022 160,000 93,475 253,475
2023 165,000 88,675 253,675
2024 170,000 83,725 253,725
2025 175,000 78,625 253,625
2026 180,000 73,375 253,375
2027 185,000 67,975 252,975
2028 190,000 62,425 252,425
2029 195,000 57,675 252,675
2030 200,000 52,800 252,800
2031 205,000 46,800 251,800
2032 210,000 40,650 250,650
2033 215,000 34,350 249,350
2034 225,000 27,900 252,900
2035 230,000 21,150 251,150
2036 235,000 14,250 249,250
2037 240,000 7,200 247,200
$4,445,000 $1,348,106 $5,793,106
109
2015 GO Refunding 2016 GO 2016 CO
Principal Interest Total Principal Interest Total Principal Interest Total
2018 40,000 35,752 75,752 200,000 129,275 329,275 160,000 116,106 276,106
2019 210,000 34,880 244,880 205,000 123,275 328,275 165,000 111,306 276,306
2020 220,000 30,302 250,302 215,000 117,125 332,125 175,000 104,706 279,706
2021 220,000 25,506 245,506 220,000 110,675 330,675 180,000 97,706 277,706
2022 230,000 20,710 250,710 225,000 104,075 329,075 190,000 90,506 280,506
2023 235,000 15,696 250,696 230,000 97,325 327,325 195,000 84,806 279,806
2024 240,000 10,573 250,573 240,000 90,425 330,425 200,000 78,956 278,956
2025 245,000 5,341 250,341 245,000 83,225 328,225 205,000 72,956 277,956
2026 255,000 75,875 330,875 210,000 66,806 276,806
2027 260,000 70,775 330,775 215,000 61,556 276,556
2028 265,000 65,575 330,575 220,000 56,988 276,988
2029 270,000 59,944 329,944 225,000 52,313 277,313
2030 275,000 53,869 328,869 230,000 47,250 277,250
2031 280,000 47,338 327,338 235,000 41,788 276,788
2032 290,000 40,338 330,338 245,000 35,913 280,913
2033 295,000 33,088 328,088 250,000 29,788 279,788
2034 305,000 25,713 330,713 255,000 22,913 277,913
2035 310,000 17,325 327,325 260,000 15,900 275,900
2036 320,000 8,800 328,800 270,000 8,100 278,100
2037
$1,640,000 $178,760 $1,818,760 $4,905,000 $1,354,038 $6,259,038 $4,085,000 $1,196,363 $5,281,363
2017 CO
Principal Interest Total
2018 275,000 164,281 439,281
2019 390,000 123,175 513,175
2020 445,000 111,475 556,475
2021 155,000 98,125 253,125
2022 160,000 93,475 253,475
2023 165,000 88,675 253,675
2024 170,000 83,725 253,725
2025 175,000 78,625 253,625
2026 180,000 73,375 253,375
2027 185,000 67,975 252,975
2028 190,000 62,425 252,425
2029 195,000 57,675 252,675
2030 200,000 52,800 252,800
2031 205,000 46,800 251,800
2032 210,000 40,650 250,650
2033 215,000 34,350 249,350
2034 225,000 27,900 252,900
2035 230,000 21,150 251,150
2036 235,000 14,250 249,250
2037 240,000 7,200 247,200
$4,445,000 $1,348,106 $5,793,106
111Annual Program of Services- 2018
Court Security Fund
Fund Description
The Court Security Fund is used for the purpose of providing security personnel, services, and security
equipment to the Trophy Club Municipal Court and to promote financial stewardship by delivering
responsive customer service. This fund is primarily used to offset the expenditures associated with
providing bailiff services for the Trophy Club Municipal Court. The fund balance for the Court Security
Fund is expected to decrease 14% due to an intentional draw down of fund balance to pay for bailiff
services.
Ending Fund Balance
Court Security Fund FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Fund Balance $22,147 $22,293 $21,903 $21,643 $20,571 $19,191 $17,891 $17,391
Revenue
Municipal Court Security Fee $3,146 $2,610 $2,620 $3,000 $2,000 $2,000 $2,000 $2,000
Total Revenue $3,146 $2,610 $2,620 $3,000 $2,000 $2,000 $2,000 $2,000
Expenditures
Schools and Training $- $- $- $800 $250 $1,200 $400 $400
Small Equipment - - 952 - - - - -
Travel and Per Diem - - - 1,494 180 600 600 600
Total Expenditures $- $- $952 $2,294 $430 $1,800 $1,000 $1,000
Other Sources (Uses)
Transfer Out (3,000) (3,000) (3,000) (3,000) (3,000) (3,000) (1,500) (1,500)
Total Other Sources (Uses) $(3,000) $(3,000) $(3,000) $(3,000) $(3,000) $(3,000) $(1,500) $(1,500)
Net Increase (Decrease) $146 $(390) $(1,332) $(2,294) $(1,430) $(2,800) $(500) $(500)
Ending Fund Balance $22,293 $21,903 $20,571 $19,349 $19,141 $16,341 $15,841 $15,341
$-
$5,000
$10,000
$15,000
$20,000
$25,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
112 Annual Program of Services- 2018
Court Technology Fund
Fund Description
The Court Technology Fund is used for the sole purpose of financing the purchase or maintenance
of technological enhancements for the Trophy Club Municipal Court and promoting financial and
operational stewardship by improving the effectiveness and efficiency of operational processes.
The court technology fee is primarily used to offset the costs related to the annual maintenance and
support of the Incode court software system along with any other technology purchases made by the
municipal court. The fund balance for the Court Technology Fund is expected to decrease 19% due to
the intentional draw down of fund balance to pay for the Incode court software system.
Ending Fund Balance
Court Technology Fund FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Fund Balance $38,779 $23,958 $21,517 $20,270 $19,094 $16,100 $12,931 $9,564
Revenue
Municipal Court Technology Fee $4,194 $3,480 $3,481 $4,000 $3,000 $3,000 $3,000 $3,000
Miscellaneous Revenue 2,750 - - - - - - -
Total Revenue $6,944 $3,480 $3,481 $4,000 $3,000 $3,000 $3,000 $3,000
Expenditures
Services & Supplies
Software & Support $2,494 $5,118 $5,904 $5,903 $5,994 $6,169 $6,367 $6,592
Hardware 5,830 803 - 2,230 - - - -
Total Services & Supplies $8,324 $5,921 $5,904 $8,133 $5,994 $6,169 $6,367 $6,592
Capital
Capital Outlay $13,440 $- $- $- $- $- $- $-
Total Capital Outlay $13,440 $- $- $- $- $- $- $-
Total Expenditures $21,764 $5,921 $5,904 $8,133 $5,994 $6,169 $6,367 $6,592
Net Increase (Decrease) $(14,821) $(2,441) $(2,423) $(4,133) $(2,994) $(3,169) $(3,367) $(3,592)
Ending Fund Balance $23,958 $21,517 $19,094 $16,137 $16,100 $12,931 $9,564 $5,972
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
113Annual Program of Services- 2018
Crime Control Prevention District Fund
Fund Description
Chapter 363 of the Texas Local Government Code allows for the creation of a Crime Control
and Prevention District (CCPD). CCPD is a local sales tax funded organization, governed by an
independent board appointed by the Town Council that may finance all costs of a crime control and
crime prevention program, including costs for personnel, administration, expansion, enhancement
and capital expenditures. Sales tax funds the CCPD with 0.25%, which the voters approved on May
11, 2013.
CCPD Goals
Throughout the history of law enforcement in America, changes in technology ushered in changes
in crime control strategies. As equipment, technology, and training have improved agencies moved
from the traditional model, to the professional model, to the community policing model, and finally
to the intelligence-led model. The Trophy Club Police Department recognizes the effectiveness of the
two most recent models but also recognizes the effectiveness of traditional law enforcement practices
such as rapid response to calls for service. The Trophy Club Police Department primarily uses a hybrid
form of community policing, embracing the problem-solving and partnership aspects of community
policing. Also included are what many consider a more traditional response by having a uniformed
officer respond to all calls for service as quickly as time permits. Detectives follow-up on all criminal
events. However, in keeping with the problem oriented/community oriented model, officers look for
potential problem areas where there are reoccurring problems and partner with residents and other
stake holders to resolve those problems.
The Town of Trophy Club is a proactive town and its police department is no different. The department
attempts to equip its staff with the most effective safety and crime fighting equipment they can
reasonably afford. Funding sources have traditionally included the General Fund and grants. There
are obvious limits on these sources of funding. Any increase to the sales tax rate such as proposed
through the creation of the CCPD will collect taxes from non-residents who consume law enforcement
services and provide needed funding to improve public safety. The 1/4 of a cent sales tax allocated for
the CCPD appears as a fair way of spreading that burden because the choice to make purchases for
which sales tax dollars are collected rests solely with the purchaser.
Goal 1: Support the future police building.
Goal 2: Equipment and New Technology – In order to carry out its mission, the police department
must equip and train its officers with various tools to maintain and improve public safety. Such
tools may include small equipment assigned to individual officers up to capital equipment. Police
department supervisors, along with the Town’s Information Services staff continually evaluate new
technology that can be employed to enhance our capabilities and efficiency.
Goal 3: Critical law enforcement services in the Town of Trophy Club rely upon establishing minimum
staffing levels in specific areas in order to carry out its mission.
114 Annual Program of Services- 2018
Ending Fund Balance
CCPD FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Fund Balance $23,007 $93,746 $134,264 $180,269 $202,403 $59,428 $59,572 $113,954
Revenue
Sales Tax $141,855 $169,906 $196,157 $209,849 $205,000 $209,475 $222,663 $229,739
Interest Income 44 130 71 100 100 100 100 100
Total Revenue $141,899 $170,036 $196,228 $209,949 $205,100 $209,575 $222,763 $229,839
Expenditures
Services & Supplies
Professional Outside Services $- $- $- $24,000 $24,000 $- $- $-
Uniforms - - - 5,000 5,000 5,000 5,000 5,000
Small Equipment 27,564 13,646 25,221 47,000 33,100 12,000 11,500 9,000
Total Services & Supplies $27,564 $13,646 $25,221 $76,000 $62,100 $17,000 $16,500 $14,000
Capital
Capital Outlay $43,597 $115,872 $102,869 $125,000 $136,000 $45,000 $2,000 $2,000
Total Capital $43,597 $115,872 $102,869 $125,000 $136,000 $45,000 $2,000 $2,000
Total Expenditures $71,161 $129,518 $128,090 $201,000 $198,100 $62,000 $18,500 $16,000
Other Sources (Uses)
Transfer Out $- $- $- $(149,975) $(149,975) $(147,431) $(149,881) $(151,281)
Total Other Sources (Uses) $- $- $- $(149,975) $(149,975) $(147,431) $(149,881) $(151,281)
Net Increase (Decrease) $70,739 $40,518 $68,139 $(141,026) $(142,975) $144 $54,382 $62,558
Ending Fund Balance $93,746 $134,264 $202,403 $39,243 $59,428 $59,572 $113,954 $176,512
$-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
115Annual Program of Services- 2018
Economic Development Corporation
(EDC) 4B Fund
Fund Description
The Town of Trophy Club Economic Development Corporation 4B (EDC 4B) is used to promote
economic development within the Town. Funded by 0.5% of sales tax receipts, the Trophy Club
EDC 4B aims to design superior strategies and oversight plans that are geared toward intensifying
economic activity and heightening the already superior Trophy Club lifestyle.
EDC 4B Debt Service
Principal Interest Total
2018 100,000 100,823 200,823
2019 105,000 99,023 204,023
2020 105,000 96,555 201,555
2021 110,000 93,668 203,668
2022 110,000 90,258 200,258
2023 115,000 86,518 201,518
2024 120,000 82,263 202,263
2025 125,000 77,463 202,463
2026 130,000 72,213 202,213
2027 135,000 66,688 201,688
2028 140,000 60,950 200,950
2029 150,000 55,000 205,000
2030 155,000 48,625 203,625
2031 160,000 42,038 202,038
2032 170,000 34,438 204,438
2033 175,000 26,363 201,363
2034 185,000 18,050 203,050
2035 195,000 9,263 204,263
$2,485,000 $1,160,193 $3,645,193
Town of Trophy Club EDC 4B Debt Schedule*
116 Annual Program of Services- 2018
EDC 4B FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Working Capital $188,703 $339,714 $406,525 $544,191 $561,248 $640,716 $690,250 $765,890
Revenue
Sales Tax - General $322,784 $365,764 $400,621 $447,509 $451,625 $465,501 $494,807 $510,531
NTX Magazine Revenue 3,938 - - - - - - -
Interest Income 179 537 1,289 1,500 2,000 2,000 2,000 2,000
Total Revenue $326,901 $366,302 $401,910 $449,009 $453,625 $467,501 $496,807 $512,531
Expenses
Professional Outside Services $- $- $- $2,000 $2,000 $2,000 $2,000 $2,000
Auditing 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Advertising 7,704 2,780 95 4,200 1,000 - - -
Printing 1,000 450 - 250 - 200 200 200
Schools & Training 1,430 270 345 1,000 500 1,000 1,000 1,000
Dues & Membership 650 270 - 1,050 2,500 1,150 1,150 1,200
Travel & Per Diem 132 30 30 422 392 422 422 422
Office Supplies 220 15 - 250 100 250 250 250
Miscellaneous Expense 6,059 7,641 2,500 3,500 6,050 3,000 3,000 3,000
EDC Projects 36,133 3,590 3,500 15,950 17,020 1,950 1,950 1,950
Incentive Programs - 93,849 140,773 206,820 140,773 205,773 205,773 205,773
Transfer to General Fund 66,597 89,964 - - - - - -
Transfer to Debt Service 54,964 - - 202,423 202,423 200,823 204,023 201,555
Bond Interest - 1,883 98,745 - - - - -
Debt Issue Cost - 97,351 - - - - - -
Paying Agent Fees - 400 200 400 400 400 400 400
Total Expenses $175,890 $299,492 $247,188 $439,265 $374,158 $417,968 $421,168 $418,750
Net Increase (Decrease) $151,011 $66,809 $154,722 $9,744 $79,467 $49,533 $75,639 $93,781
Ending Working Capital $339,714 $406,525 $561,248 $553,936 $640,716 $690,250 $765,890 $859,672
Revenues Vs. Expenditures
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Revenues Expenditures
$0
$200,000
$400,000
$600,000
$800,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Revenues Expenditures
117Annual Program of Services- 2018
Hotel Occupancy
Fund Description
Hotel occupancy tax revenue is used to promote tourism in Trophy Club by developing strong
community partnerships which create a positive regional identity. Created for Fiscal Year 2007-2008,
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 and promote tourism to Trophy Club. Hotel Occupancy Fund Balance is expected to
increase 38% this year due to the decrease of capital expenditures out of this fund.
Revenues Vs. Expenditures
Ending Fund Balance
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
RECREATION SUPERINTENDENT 0.25 0.25 0.25
SPECIAL EVENTS & COMMUNICATION MANAGER 0.75 0.75 0.75
RECREATION & SPECIAL EVENTS COORDINATOR 0.25 0.25 0.25
TOTAL FTEs 1.25 1.25 1.25
$0
$200,000
$400,000
$600,000
$800,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Revenues Expenditures
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
118 Annual Program of Services- 2018
Hotel Occupancy Fund FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Fund Balance $87,224 $283,480 $475,747 $420,523 $564,362 $394,822 $546,610 $699,186
Revenue
Hotel Occupancy Tax $235,796 $264,708 $302,374 $443,400 $473,261 $477,994 $482,774 $487,601
July 4th Revenue - - 3,310 5,000 12,500 5,000 5,000 5,000
Interest Income 163 519 763 500 4,500 700 800 800
Total Revenue $235,959 $265,227 $306,447 $448,900 $490,261 $483,694 $488,574 $493,401
Expenditures
Personnel
Salaries $- $- $- $81,702 $80,218 $80,933 $82,551 $84,202
Overtime - - - 20,000 814 20,000 20,000 20,000
Longevity - - - 521 527 456 539 621
Stipend - - - 750 938 - - -
Retirement - - - 13,531 10,088 13,178 13,399 13,624
Medical Insurance - - - 8,733 6,047 7,065 7,065 7,065
Dental Insurance - - - 561 374 466 466 466
Vision Insurance - - - 62 51 62 62 62
Life Insurance & Other - - - 539 427 532 532 532
Social Security Taxes - - - 6,338 4,789 6,286 6,392 6,499
Medicare Taxes - - - 1,493 1,119 1,470 1,495 1,520
Unemployment Taxes - - - 214 51 214 214 214
Workers' Compensation - - - 1,962 1,747 1,944 1,983 2,022
Total Personnel $- $- $- $136,406 $107,190 $132,606 $134,698 $136,827
Services & Supplies
Advertising $- $2,350 $- $44,000 $1,000 $56,500 $56,500 $56,500
Service Charges & Fees ----50 ---
Printing - 14,150 - - - - - -
Communications/Pagers/Mobiles - - - - 1,010 - - -
Event Rentals 39,703 56,460 72,961 46,825 48,325 1,500 1,500 1,500
Dues & Membership - - - 3,100 3,100 3,300 3,300 3,500
July 4 Celebration - - - 27,000 24,000 88,000 90,000 91,000
Total Services & Supplies $39,703 $72,960 $72,961 $120,925 $77,485 $149,300 $151,300 $152,500
Capital
Capital Outlay $- $- $44,871 $380,000 $475,126 $50,000 $50,000 $50,000
Total Capital $- $- $44,871 $380,000 $475,126 $50,000 $50,000 $50,000
Total Expenditures $39,703 $72,960 $117,832 $637,331 $659,801 $331,906 $335,998 $339,327
Other Sources (Uses)
Transfer Out $- $- $(100,000) $- $- $- $- $-
Total Other Sources (Uses) $- $- $(100,000) $- $- $- $- $-
Net Increase (Decrease) $196,255 $192,267 $88,615 $(188,431) $(169,540) $151,788 $152,576 $154,074
Ending Fund Balance $283,480 $475,747 $564,362 $232,092 $394,822 $546,610 $699,186 $853,260
119Annual Program of Services- 2018
Street Maintenance Sales Tax Fund
Fund Description
The Street Maintenance Sales Tax Fund is used to provide a safe, clean, and well-maintained roadway system
to the residents of Trophy Club. This fund receives all of its revenue from 0.25% sales tax. The fund balance
of the Street Maintenance Sales Tax Fund Balance is anticipated to increase 29% due to the decrease in street
maintenance expenses associated with street panel replacement.
Revenues Vs. Expenditures
Ending Fund Balance
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
STREETS SUPERINTENDENT 0.0 0.0 0.2
STREETS SUPERVISOR 0.0 0.0 0.2
STREET MAINTENANCE WORKER 1.0 1.0 1.0
TOTAL FTEs 1.0 1.0 1.4
$0
$50,000
$100,000
$150,000
$200,000
$250,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
Revenues Expenditures
$(20,000)
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
120 Annual Program of Services- 2018
Street Maintenance Sales
Tax Fund
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Fund Balance $46,700 $39,915 $65,306 $2,080 $(5,016) $35,504 $45,826 $68,763
Revenue
Sales Tax $161,392 $182,882 $200,310 $223,754 $225,812 $232,750 $247,404 $255,265
Interest Income - 21 30 - - - - -
Total Revenue $161,392 $182,903 $200,340 $223,754 $225,812 $232,750 $247,404 $255,265
Expenditures
Personnel
Salaries $16,110 $20,995 $23,249 $33,176 $15,613 $64,459 $65,748 $67,063
Overtime 317 827 - - 31 - - -
Longevity 405 - - 145 145 1,362 1,482 1,602
Stipend 864 360 540 750 300 - - -
Retirement 2,615 3,078 3,088 4,477 2,098 8,555 8,738 8,925
Medical Insurance 2,443 4,964 5,363 7,857 3,450 7,328 7,328 7,328
Dental Insurance 167 381 507 713 253 618 618 618
Vision Insurance 37 96 96 69 29 73 73 73
Life Insurance & Other 146 214 234 243 122 472 472 472
Social Security Taxes 1,119 1,165 1,273 2,066 936 4,081 4,168 4,257
Medicare Taxes 262 273 298 494 221 954 975 996
Unemployment Taxes 149 83 122 171 (12) 239 239 239
Workers' Compensation 1,630 1,185 1,162 2,014 1,794 3,143 3,206 3,270
Total Personnel $26,264 $33,621 $35,931 $52,175 $24,980 $91,284 $93,047 $94,843
Services & Supplies
Vehicle Maintenance $1,565 $3,663 $3,218 $3,700 $3,812 $3,520 $3,520 $3,520
Street Maintenance 99,456 53,423 149,493 100,000 100,000 75,000 75,000 75,000
Signs & Markings 19,687 34,705 16,204 15,000 25,000 20,000 20,000 20,000
Fuel 7,892 6,344 4,871 5,400 4,500 5,625 5,900 6,200
Small Tools - 731 737 700 2,000 2,000 2,000 2,000
Miscellaneous Expense 25 25 - - - - - -
Total Service & Supplies $128,626 $98,891 $174,523 $124,800 $135,312 $106,145 $106,420 $106,720
Capital
Capital Outlay - - $35,208 - - - - -
Total Capital $- $- $35,208 $- $- $- $- $-
Total Expenditures $154,890 $132,512 $245,663 $176,975 $160,180 $197,429 $199,467 $201,563
Other Sources (Uses)
Transfer Out $(13,287) $(25,000) $(25,000) $(25,000) $(25,000) $(25,000) $(25,000) $(25,000)
Total Sources Other (Uses) $(13,287) $(25,000) $(25,000) $(25,000) $(25,000) $(25,000) $(25,000) $(25,000)
Net Increase (Decreases) $(6,785) $25,391 $(70,322) $21,779 $40,520 $10,321 $22,937 $28,702
Ending Fund Balance $39,915 $65,306 $(5,016) $23,859 $35,504 $45,826 $68,763 $97,465
121Annual Program of Services- 2018
Tax Increment Reinvestment Zone
(TIRZ) #1 Fund
Fund Description
The Tax Increment Reinvestment Zone #1 (TIRZ#1) fund was created to aid development of the Trophy
Wood District through the contribution of 60% of the Town’s real property increment, and 25% of the Towns
$0.01 general fund sales tax generated within the zone. Tarrant County contributes 60% of their real property
increment, as well. The Fund Balance of the TIRZ #1 is anticipated to decrease 79% due to a $350,000 payment
to a developer for infrastructure improvements in the Trophy Wood District.
Ending Fund Balance
TIRZ #1 FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Working Capital $- $- $10,273 $(383,632) $(379,235) $(330,420) $(593,324) $(465,206)
Revenue
Property Tax $- $10,273 $10,492 $80,174 $46,083 $76,796 $107,508 $110,734
Sales Tax - - - 12,500 10,000 10,300 20,609 21,227
Total Revenue $- $10,273 $10,492 $92,674 $56,083 $87,096 $128,117 $131,961
Expenses
Incentive Programs $- $- $400,000 $- $7,268 $350,000 $- $-
Total Expenses $- $- $400,000 $- $7,268 $350,000 $- $-
Net Increase (Decrease) $- $10,273 $(389,508) $92,674 $48,815 $(262,904) $128,117 $131,961
Ending Working Capital $- $10,273 $(379,235) $(290,958) $(330,420) $(593,324) $(465,207) $(333,246)
$(700,000)
$(600,000)
$(500,000)
$(400,000)
$(300,000)
$(200,000)
$(100,000)
$-
$100,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
122 Annual Program of Services- 2018
Recreation Program Fund
Fund Description
The Recreation Program Fund was created to account for the revenues and expenditures associated
with recreational programs within the Town of Trophy Club. Expenditures are expected to be matched
with program revenues.
Revenues Vs. Expenditures
Recreational Programs Fund FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Fund Balance $- $2,813 $3,396 $3,395 $2,271 $2,271 $2,271 $2,271
Revenue
Recreation Programs $15,593 $10,054 $10,398 $8,000 $8,000 $8,500 $9,000 $9,500
Total Revenue $15,593 $10,054 $10,398 $8,000 $8,000 $8,500 $9,000 $9,500
Expenditures
Recreation Programs $12,781 $9,471 $11,523 $8,000 $8,000 $8,500 $9,000 $9,500
Total Expenditures $12,781 $9,471 $11,523 $8,000 $8,000 $8,500 $9,000 $9,500
Net Increase (Decrease) $2,813 $583 $(1,125) $- $- $- $- $-
Ending Fund Balance $2,813 $3,396 $2,271 $3,395 $2,271 $2,271 $2,271 $2,271
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Revenue Expenditures
123Annual Program of Services- 2018
Anniversary Fund
Fund Description
The Anniversary Fund was created due to remaining donations that were specifically collected for the
celebration of the Town of Trophy Club’s 25th Anniversary. These funds can only be used to purchase
services and supplies for anniversary events.
Anniversary Fund FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Fund Balance $2,114 $2,114 $3,497 $- $- $- $- $-
Revenue
Miscellaneous Contributions $- $10,879 $24 $- $- $- $- $-
Total Revenue $- $10,879 $24 $- $- $- $- $-
Expenditures
Community Events $- $9,496 $2,819 $- $- $- $- $-
Total Expenditures $- $9,496 $2,819 $- $- $- $- $-
Other Sources (Uses)
Transfer Out $- $- $(702) $- $- $- $- $-
Total Sources Other (Uses) $- $- $(702) $- $- $- $- $-
Net Increase (Decrease) $- $1,383 $(3,497) $- $- $- $- $-
Ending Fund Balance $2,114 $3,497 $- $- $- $- $- $-
Ending Fund Balance
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
125Annual Program of Services- 2018
Trophy Club Park Fund
Fund Description
To provide the facilities and programs that meet the recreational needs of Trophy Club as it develops,
preserve open space for the enjoyment of all visitors and provide specific areas for environmental
education. The Trophy Club Park Fund is aimed towards 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. Much of the equestrian/pedestrian trail work
in this park continues to be performed by volunteers. The fund balance for the Trophy Club Park
Fund Balance is expected to enter the positive during FY18 due to a reduction in personnel cost and
full year revenue.
PERFORMANCE MATRIX
Workload Measures FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
ACTUAL
FY 2018
ESTIMATE
Motorized trails maintained (miles)9 9 7 7 7
Non-motorized trails maintained
(miles)4 7 11 11 11
Park attendant monitoring (hours
per week)32 32 30 30 30
Special events at park 6 6 3 3 3
Classes offered at park 4 3 10 12 12
Ending Working Capital
$(150,000)
$(100,000)
$(50,000)
$-
$50,000
$100,000
$150,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
126 Annual Program of Services- 2018
Revenues Vs. Expenditures
Trophy Club Park FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Working Capital $(6,470) $1,830 $(52,106) $(143,913) $(62,054) $(30,381) $11,987 $57,824
Revenue
Park Revenue $150,925 $77,503 $46,270 $165,000 $160,000 $165,000 $170,000 $175,000
Interest Income - 6 - - - - - -
Miscellaneous Revenue - - 61,106 - 8,575 - - -
Total Revenue $150,925 $77,509 $107,376 $165,000 $168,575 $165,000 $170,000 $175,000
Expenses
Personnel
Salaries $40,096 $35,078 $37,622 $19,094 $15,551 $19,094 $19,476 $19,866
Longevity 88 112 204 - - 130 194 259
Stipend 600 900 300 - - - - -
Retirement 3,487 3,550 3,386 - 731 - - -
Medical Insurance 2,520 2,527 2,780 - 855 - - -
Dental Insurance 147 219 216 - 53 - - -
Vision Insurance 33 33 30 - 5 - - -
Life Insurance & Other 209 209 211 - 23 - - -
Social Security Taxes 2,457 2,183 2,250 1,184 1,221 1,192 1,220 1,248
Medicare Taxes 574 510 526 277 286 279 285 292
Unemployment taxes 403 74 229 185 80 185 185 185
Workers' Compensation 768 915 926 459 410 459 468 477
Pre-Employment Physicals/Testing - - - - 21 - - -
Total Personnel $51,383 $46,310 $48,681 $21,199 $19,236 $21,339 $21,828 $22,327
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
TCP GATE ATTENDANT 1.08 1.08 1.08
TOTAL FTEs 1.08 1.08 1.08
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
Revenue Expenses
127Annual Program of Services- 2018
Trophy Club Park FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Services & Supplies
Professional Outside Services $- $2,470 $- $2,500 $- $- $- $-
Auditing 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Software & Support 2,444 6,670 8,041 4,212 4,544 4,212 4,212 4,212
Advertising 2,640 737 638 625 625 625 625 625
Printing - 1,244 - 1,000 150 600 600 600
Schools & Training 1,825 199 - 190 304 - - -
Service Charges & Fees 2,859 6,104 7,120 9,000 9,706 9,680 9,680 9,680
Electricity 2,625 2,485 2,060 2,800 2,000 2,200 2,400 2,600
Water 1,720 2,907 3,088 4,225 3,000 3,900 4,700 5,170
Telephone 1,521 1,860 2,183 1,900 2,139 - - -
Communications/Pagers/Mobiles 2,001 1,650 1,734 933 292 2,580 2,580 2,580
Insurance - - 1,200 1,200 1,211 1,200 1,200 1,200
Property Maintenance 26,249 17,839 4,138 10,500 20,343 7,000 7,000 7,000
Equipment Maintenance 5,243 817 1,442 5,384 3,500 3,500 3,500 3,500
Independent Labor 10,800 6,610 10,508 28,600 26,723 28,600 28,600 28,600
Portable toilets 3,944 4,200 3,193 8,400 4,182 4,020 4,020 4,020
Dues & Membership 60 30 - 115 115 115 115 115
Travel & Per Diem 776 505 324 150 - - - -
Office Supplies 347 1,272 312 1,044 1,075 1,075 1,107 1,140
Postage 94 63 94 327 120 336 346 356
Fuel 1,232 776 215 1,092 500 975 975 975
Uniforms 333 310 356 670 475 475 475 475
Community Events 8,362 12,202 4,391 8,200 8,200 8,200 8,200 8,200
Small Tools 1,010 56 177 1,400 300 300 300 300
Furniture/Equipment<$5,000 590 2,267 5,997 2,999 3,774 - - -
Maintenance Supplies 717 901 23 900 400 400 400 400
Miscellaneous Expense - 154 - 300 2,988 300 300 300
Depreciation Expense - 1,808 2,411 - - - - -
Total Services & Supplies $78,393 $77,135 $60,644 $99,666 $97,666 $81,293 $82,335 $83,048
Capital
Capital Expenses $4,850 $- $- $- $- $- $- $-
Total Capital $4,850 $- $- $- $- $- $- $-
Total Expenses $134,624 $123,446 $109,325 $120,865 $116,902 $102,632 $104,163 $105,375
Other Sources (Uses)
Transfer Out $(8,000) $(8,000) $(8,000) $(20,000) $(20,000) $(20,000) $(20,000) $(20,000)
Total Other Sources (Uses) $(8,000) $(8,000) $(8,000) $(20,000) $(20,000) $(20,000) $(20,000) $(20,000)
Net Increase (Decrease) $8,300 $(53,936) $(9,949) $24,135 $31,673 $42,368 $45,837 $49,625
Ending Working Capital $1,830 $(52,106) $(62,054) $(119,778) $(30,381) $11,987 $57,824 $107,449
128 Annual Program of Services- 2018
Storm Drainage Utility Fund
Fund Description
The Storm Drainage Utility Fund is to provide a safe, clean, and well-maintained storm drainage
system to the residents of Trophy Club. In FY11 the Storm Drainage fund was converted to a proprietary
fund by a formal action of council. The Fund is responsible for directly servicing $1.7 million dollars of
debt from the 2013 Certificate of Obligation. The working capital for the Strom Drainage Utility Fund
is anticipated to increase 23% due to the removal of personnel expenses from the fund.
PERFORMANCE MATRIX
Workload Measures FY 2013
ACTUAL
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
ESTIMATE
Storm drain structure inspection & cleaning 1,200 1,550 1,580 1,580 1,600
Streets and gutter sweeping (curb miles)90 93 72 72 80
Storm drain system repairs 320 400 95 95 100
Ending Working Capital
PERSONNEL SCHEDULE
POSITION TITLE FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
INFRASTRUCTURE & DEVELOPMENT
SERVICES MANAGER 0.00 0.00 0.00
STREETS SUPERVISOR 0.00 0.00 0.00
TOTAL FTEs 0.00 0.00 0.00
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
129Annual Program of Services- 2018
Revenues Vs. Expenditures
Storm Drainage Utility Fund FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Beginning Working Capital $237,062 $199,172 $234,000 $274,523 $242,387 $351,406 $432,855 $515,971
Revenue
Storm Drainage Fee $394,692 $407,371 $420,665 $427,406 $430,000 $432,754 $436,519 $440,884
Hazardous Waste Stipend 5,000 - - - - - - -
Miscellaneous Revenue 26,001 - - - - - - -
Interest Income 25 137 914 500 750 500 500 500
Total Revenue $425,718 $407,508 $421,579 $427,906 $430,750 $433,254 $437,019 $441,384
Expenses
Personnel Services
Salaries $23,864 $16,716 $22,991 $- $- $- $- $-
Overtime 575 243 - - - - - -
Longevity 349 394 65 - - - - -
Stipend 750 375 188 - - - - -
Retirement 3,715 2,464 2,989 - - - - -
Medical Insurance 2,665 1,404 1,036 - - - - -
Dental Insurance 298 98 104 - - - - -
Vision Insurance 41 20 20 - - - - -
Life Insurance & Other 234 127 151 - - - - -
Social Security Taxes 1,559 1,082 1,412 - - - - -
Medicare Taxes 365 253 330 - - - - -
Unemployment Taxes 103 (25) 43 - - - - -
Workman's Compensation 1,295 1,306 108 - - - - -
Total Personnel $35,812 $24,457 $29,436 $- $- $- $- $-
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
BUDGET
FY 2016
ESTIMATE
FY 2017
ADOPTED
FY 2018
PROJECTED
FY 2019
PROJECTED
Revenue Expenses
130 Annual Program of Services- 2018
Storm Drainage Utility Fund FY 2014
ACTUAL
FY 2015
ACTUAL
FY 2016
ACTUAL
FY 2017
BUDGET
FY 2017
ESTIMATE
FY 2018
ADOPTED
FY 2019
PROJECTED
FY 2020
PROJECTED
Services & Supplies
Professional Outside Services $- $24,334 $36,685 $36,400 $21,500 $23,000 $24,000 $25,000
Engineering/Construction 5,356 68,037 20,922 80,000 20,000 20,000 20,000 20,000
Trash Removal/Recycling 2,021 1,692 2,115 2,000 2,000 2,000 2,000 2,000
Street Sweeping 4,720 - 6,344 12,000 3,744 7,488 7,488 7,488
Independent Labor 30,070 17,306 9,897 22,000 27,000 53,820 54,000 55,000
Dues & Membership 200 100 100 200 200 200 200 200
Fuel 446 - - - - - - -
Miscellaneous Expense 1,331 12,764 - - - - - -
Depreciation Expense - 30,851 43,460 - - - - -
Total Services & Supplies $44,145 $155,084 $119,523 $152,600 $74,444 $106,508 $107,688 $109,688
Capital
Transfer to Drainage Capital Projects $200,000 -$36,488 $50,000 ----
Total Capital $200,000 $- $36,488 $50,000 $- $- $- $-
Debt Service
Principal $140,000 $140,000 $140,000 $145,000 $145,000 $150,000 $155,000 $160,000
Interest 23,045 25,788 25,540 31,775 35,400 28,088 24,275 20,400
Total Debt Service $163,045 $165,788 $165,540 $176,775 $180,400 $178,088 $179,275 $180,400
Total Expenses $443,001 $345,330 $350,987 $379,375 $254,844 $284,596 $286,963 $290,088
Other Sources (Uses)
Transfer In $6,460 $- $- $- $- $- $- $-
Transfer Out (27,067) (27,350) (62,206) (66,887) (66,887) (67,209) (66,937) (67,533)
Total Other Sources $(20,607) $(27,350) $(62,206) $(66,887) $(66,887) $(67,209) $(66,937) $(67,533)
Net Increase (Decrease) $(37,890) $34,828 $8,386 $(18,356) $109,019 $81,449 $83,119 $83,763
Ending Working Capital $199,172 $234,000 $242,387 $256,167 $351,406 $432,855 $515,974 $599,737
131Annual Program of Services- 2018
Total Debt Service
Principal Interest Total
2018 150,000 28,088 178,088
2019 155,000 24,275 179,275
2020 155,000 20,400 175,400
2021 160,000 16,462 176,462
2022 165,000 12,194 177,194
2023 170,000 7,588 177,588
2024 175,000 2,625 177,625
2025 175,000 2,625 177,625
$1,130,000 $111,632 $1,241,632
Storm Drainage Fund Debt Schedule*
*Does not include proposed debt issuances.
133Annual Program of Services- 2018
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 2017-2018, vehicle and equipment purchases have been fully funded within the
Capital Replacement Fund (a component of the General Fund pg. 46).
134 Annual Program of Services- 2018
Capital Improvement Program: Projects in Progress and Currently Funded Projects
Project Name Fund Funding Source Project
Phase Description
Indian Creek
Drive
Capital Projects
Fund / Storm
Drainage Fund
2016 CO / 2017 CO Planning
Reconstruction of Indian Creek Drive
from Meadowbrook to Harmony Park
(Built in 1976)
Phoenix Drive
Capital Projects
Fund / Storm
Drainage Fund
2016 CO / 2017 CO Planning
Reconstruction of a neighborhood
street and any needed storm drainage
infrastructure repair or replacement
(Built in 1977)
Trophy Club
Drive (Durango
Drive to Bobcat
Blvd.)
Capital Projects
Fund / Storm
Drainage Fund
2017 CO Planning Street reconstruction from Durango
Drive to Bobcat Blvd. (Built in 1974)
Wayfinding
Signage, Parks
Signage,
Entryway
Monumentation
and Public Art
Capital Projects
Fund / Hotel
Occupancy Fund
/ General Fund
Hotel Occupancy Fund Planning
Provide wayfinding signage throughout
Town, monument signage at Town
Parks, and entry way monumentation
and public art.
Meadowbrook
Lane
Capital Projects
Fund / Storm
Drainage Fund
2017 CO Planning
Reconstruction of a neighborhood
street and any needed storm drainage
infrastructure repair or replacement
(Built in 1980)
Sundance Court
Capital Projects
Fund / Storm
Drainage Fund
2017 CO Planning
Reconstruction of a neighborhood
street and any needed storm drainage
infrastructure repair or replacement
(Built in 1979)
Inverness Drive
Capital Projects
Fund / Storm
Drainage Fund
2017 CO Planning
Reconstruction of a neighborhood
street and any needed storm drainage
infrastructure repair or replacement
(Built from 1976 to 1979).
Trophy Club
Drive (to
Carnoustie
Drive)
Capital Projects
Fund / Storm
Drainage Fund
2017 CO/Proposed
Bonds Planning
Street reconstruction from 1122 Trophy
Club Drive to Carnoustie Drive (Built in
1974).
Subtotal: Projects in Progress/Currently Funded
135Annual Program of Services- 2018
Capital Improvement Program: Projects in Progress and Currently Funded Projects
Total
Prior
Funding
FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Annual
Operating
Budget Impact
$126,000 $1,008,000 $882,000 $- $- $- $2,016,000 $-
$57,960 $527,940 $441,000 $- $- $- $1,026,900 -
$66,000 $1,254,000 $452,760 $- $- $- $1,772,760 -
$- $50,000 $50,000 $50,000 $50,000 $50,000 $300,000 8,000
$- $92,400 $237,600 $158,400 $- $- $488,400 -
$- $26,400 $150,480 $92,400 $- $- $269,280 -
$- $- $- $278,000 $166,800 $444,800 -
$- $- $- $1,390,000 $387,810 $- $1,777,810 -
$249,960 $2,958,740 $2,213,840 $1,968,800 $604,610 $50,000 $8,045,950 $8,000
'TOTAL' column reflects total cost of project including additional outyears not shown.
136 Annual Program of Services- 2018
Capital Improvement Program: Future Funded Projects
Project Name Fund Funding Source Project Phase Description
Trophy
Club Dr.
(Roundabout
to Meadow
Creek)
Capital Projects
Fund
2016 CO / Proposed
Bonds / Grant Funds Planning Street reconstruction from the roundabout
to Meadow Creek (Built in 1974)
Creekmere
Drive
Capital Projects
Fund / Storm
Drainage Fund
Proposed Bonds
/ Drainage Fund
Operations
Planning
Reconstruction of a neighborhood street and
any needed storm drainage infrastructure
repair or replacement (Built in 1980)
Skyline Drive
Capital Projects
Fund / Storm
Drainage Fund
Proposed Bonds
/ Drainage Fund
Operations
Planning
Reconstruction of a neighborhood street and
any needed storm drainage infrastructure
repair or replacement (Built in 1980)
Round Rock
Court
Capital Projects
Fund / Storm
Drainage Fund
Proposed Bonds Planning
Reconstruction of a neighborhood street and
any needed storm drainage infrastructure
repair or replacement (Built in 1979).
Trophy Lake
Drive
Capital Projects
Fund / Storm
Drainage Fund
Proposed Bonds Planning Street reconstruction from Village Trail to
SH 114 (Built in 1979).
Subtotal: Future Funded Projects
137Annual Program of Services- 2018
Capital Improvement Program: Future Funded Projects
Total
Prior
Funding
FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Annual
Operating
Budget Impact
$ - $ - $ - $ - $ 803,000 $ 240,900 $ 1,043,900 $ -
- - - - 730,000 255,500 985,500 -
- - - - 584,000 211,700 795,700 -
- - - - - 186,000 227,850 -
- - - - - 1,705,000 2,162,250 -
$ - $ - $ - $ - $ 2,117,000 $ 2,599,100 $ 5,215,200 $ -
'TOTAL' column reflects total cost of project including additional outyears not shown.
138 Annual Program of Services- 2018
Operation and Maintenance Costs
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
adopted budget. The Town Council discusses and debates funding options during budget deliberations.
Street reconstruction, parking lot reconstruction, and drainage improvements are not anticipated to
have additional maintenance expenditures within the five-year window. Costs associated with on-going
operations are shown in accordance to the cost to contract maintenance services. The Town may choose
to utilize Town Staff, which would likely have similar cost- but also with a higher service level. On-going
operating costs for facility construction is estimated on the basis of the new facility’s cost of utilities,
janitorial services, supplies, and general building and parking lot maintenance less the costs associated
with the facility being replaced, if applicable. In the engineering phase of facility development, more
accurate assumptions can be formed in regards to these costs.
Capital Improvement Program: Future Consideration (Unfunded Projects)
Project Name Fund Description Projected Start
Date
Troon Court Drive Capital Projects Fund Street reconstruction from Indian Creek
to cul-de-sac
Fiscal Year 2023
Muirfield Court Capital Projects Fund Street reconstruction Fiscal Year 2023
Woodlands Court Capital Projects Fund Street reconstruction Fiscal Year 2023
Portland Drive Capital Projects Fund Street reconstruction Fiscal Year 2023
Wilshire Court Capital Projects Fund Street reconstruction Fiscal Year 2024
Lee Court Capital Projects Fund Street reconstruction Fiscal Year 2024
Glendale Court Capital Projects Fund Street reconstruction Fiscal Year 2024
Ross Court Capital Projects Fund Street reconstruction Fiscal Year 2025
Llano Drive Capital Projects Fund Street reconstruction Fiscal Year 2025
T.W. King Parking Area/
Emergency Exit
Capital Projects Fund Parking lot / emergency exit
construction
Fiscal Year 2025
Bobcat Blvd.Storm Drainage Fund Drainage system improvements Fiscal Year 2025
139Annual Program of Services- 2018
Indian Creek Drive
Project Description:
The street and drainage will be reconstructed
from Meadowbrook to Harmony Park. The
street was originally constructed in 1977.
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ 126,000 $ 1,008,000 $ 882,000 $ - $ - $ - $ 2,016,000
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
2016 CO 126,000 1,008,000 66,000 ---1,200,000
2017 CO --816,000 ---816,000
Funding Total $ 126,000 $ 1,008,000 $ 882,000 $ - $ - $ - $ 2,016,000
140 Annual Program of Services- 2018
Project Funding
Funding Type Total Prior
Funding FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Total
2016 CO 57,960 527,940 14,100 ---600,000
2017 CO --429,900 ---426,900
Funding Total $ 57,960 $ 527,940 $ 441,000 $ - $ - $ - $ 1,026,900
Phoenix Drive
Project Description:
The street will be reconstructed and any
drainage infrastructure repair or replacement
that is needed will be done simultaneously. The
street was originally constructed in 1977.
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ 57,960 $ 527,940 $ 441,000 $ - $ - $ - $ 1,026,900
141Annual Program of Services- 2018
Trophy Club Drive
Project Description:
This project will reconstruct the street from
Durango Drive to Bobcat Blvd. The street was
originally built in 1974.
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
2017 CO 66,000 1,254,000 452,760 - - - 1,772,760
Funding Total $ 66,000 $ 1,254,000 $ 452,760 $ - $ - $ - $1,772,760
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ 66,000 $ 1,254,000 $ 452,760 $ - $ - $ - $ 1,772,760
142 Annual Program of Services- 2018
Wayfinding, Parks, & Entryway Signage
Project Description:
The Town of Trophy Club has developed, in
stages, a variety of monumentation and signage.
This project will contract a professional design
firm to create design standards for entry way
monumentation, parks signage and wayfinding
signs. The professional service will also aid in
the selection and placement of public art in
Trophy Club.
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 300,000
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance --8,000 8,000 8,000 8,000 32,000
Impact Total $ - $ -$ 8,000 $ 8,000 $ 8,000 $ 8,000 $ 32,000
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Hotel Occupancy
(Operating Funds)50,000 50,000 50,000 50,000 50,000 50,000 300,000
Funding Total $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 300,000
143Annual Program of Services- 2018
Meadowbrook Lane
Project Description:
This project will reconstruct the neighborhood
street and any needed storm drainage
infrastructure. This street was originally built
in 1980.
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ - $ 92,400 $ 237,600 $ 158,400 $ - $ - $ 488,400
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
2017 CO - 92,400 237,600 158,400 - - 488,400
Funding Total $ - $ 92,400 $ 237,600 $ 158,400 $ - $ - $ 488,400
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
144 Annual Program of Services- 2018
Sundance Court
Project Description:
This project will reconstruct the neighborhood
street and repair or replace any needed drainage
infrastructure. The street was originally built in
1979.
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ - $ 26,400 $ 150,480 $ 92,400 $ - $ - $ 269,280
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
2017 CO - 26,400 150,480 92,400 - - 269,280
Funding Total $ - $ 26,400 $ 150,480 $ 92,400 $ - $ - $ 269,280
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
145Annual Program of Services- 2018
Inverness Drive
Project Description:
This project will reconstruct the
neighborhood street and repair
or replace any needed drainage
infrastructure. The street was originally
built in 1976.
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ - $ - $ - $ 278,000 $ 166,800 $- $444,800
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
2017 CO --- 278,000 166,800 - 444,800
Funding Total $ - $ - $ - $ 278,000 $ 166,800 $- $ 444,800
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
146 Annual Program of Services- 2018
Trophy Club Drive
Project Description:
This project will reconstruct Trophy Club Drive
from 22 Trophy Club Drive to Carnoustie Drive
and repair or replace any needed drainage
infrastructure. The street was originally built in
1979.
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Proposed Bonds --- 1,390,000 387,810 - 1,777,810
Funding Total $ - $ - $ - $ 1,390,000 $ 387,810 $ - $ 1,777,810
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ - $ - $ - $ 1,390,000 $ 387,810 $ - $ 1,777,810
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
147Annual Program of Services- 2018
Trophy Club Drive
Project Description:
Reconstruct Trophy Club Dr. from the
roundabout to Meadow Creek. The street was
originally built in 1974.
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ - $ - $ - $ - $ 803,000 $ 240,900 $ 1,043,900
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Proposed Bonds - - - - 803,000 240,900 1,043,900
Funding Total $ - $ - $ - $ - $ 803,000 $ 240,900 $ 1,043,900
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
148 Annual Program of Services- 2018
Creekmere Drive
Project Description:
This project will reconstruct the neighborhood
street and repair or replace any needed drainage
infrastructure. The street was originally built in
1980.
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ - $ - $ - $- $730,000 $255,500 $985,500
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Proposed Bonds - - - - 730,000 255,500 985,500
Funding Total $ - $ - $ - $ - $ 730,000 $ 255,500 $ 985,500
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
149Annual Program of Services- 2018
Skyline Drive
Project Description:
This project will reconstruct the neighborhood
street and repair or replace any needed drainage
infrastructure. The street was originally built in
1980.
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Proposed Bonds - - - - 584,000 211,700 795,700
Funding Total $ - $ - $ - $ - $ 584,000 $ 211,700 $ 795,700
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ - $ - $ - $ - $ 584,000 $ 211,700 $ 795,700
150 Annual Program of Services- 2018
Round Rock Court
Project Description:
This project will reconstruct the neighorhood
street and repair or repave any needed drainage
infrastructure. The street was originally built in
1979.
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Proposed Bonds - - - - - 186,000 227,850
Funding Total $ - $ - $ - $ - $ - $ 186,000 $ 227,850
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ - $ - $ - $ - $ - $ 186,000 $ 227,850
151Annual Program of Services- 2018
Trophy Lake Drive
Project Description:
This project will reconstruct the street from
Village Trail to SH 114. The street was originally
built in 1979.
Project Funding
Funding Type Total Prior
Funding FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Proposed Bonds - - - - - 1,705,000 2,162,250
Funding Total $ - $ - $ - $ - $ - $ 1,705,000 $ 2,162,250
Impact on Operating Budget
Impact Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Maintenance -------
Impact Total $ - $ - $ - $ - $ - $ - $ -
Project Expenses
Expenditures Type Total Prior
Expenditures FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Total
Expenditure Total $ - $ - $ - $ - $ - $ 1,705,000 $ 2,162,250
152 Annual Program of Services- 2018
154 Annual Program of Services- 2018
TOWN OF TROPHY CLUB
About the
The Town of Trophy Club is a quiet oasis amidst the hustle and
bustle of the Dallas-Fort Worth Metroplex. Upon arriving to our
unique community, the winding roads and beautifully landscaped
medians exude the feeling of home. Trophy Club provides small-
town ambiance while fostering community involvement and an
active lifestyle. A network of close-knit, lovely neighborhoods
intertwine to form our beautiful community, a township where
people care about each other and come together for fellow
neighbors.
Centrally located along the Highway 114 corridor between DFW
and Alliance airports, Trophy Club seamlessly balances small-town
charm with quick, convenient access to big-city shopping, dining
and amenities. Trophy Club businesses benefit from the large,
built-in consumer population and the close proximity to corporate
campuses. Easy on/off access from State Highway 114 makes
Trophy Club an excellent location for commuters, restaurants and
retailers. Trophy Club provides over 14 miles of trails, 1,000 acres
of parks, lakes, and ballfields. Driving down the tree lined streets
it’s easy to see why Trophy Club has been named Tree City, 56USA
by the National Arbor Day Foundation for 13 years.
Trophy Club has one of the lowest crime rates in DFW and
is consistently recognized as a safe community by various
publications in our area. Additionally, our first responders
provide superior emergency management services and regularly
interact with residents to help bolster strong relationships
with the citizenry. The award-winning Northwest Independent
School District (NISD) governs several exemplary schools in
town, including two elementary schools, a middle school and
the acclaimed Byron Nelson High School. Academically, NISD
has received a state accountability rating of “Recognized” for
many years. Byron Nelson High School had over 2,500 students
enrolled in 2016 and its athletic programs have produced State
Champion Girls Golf and State Champion Boys Soccer teams.
While the Town is active in planning for the future, we acknowledge
and appreciate our past. Being a “Country Club” community that
is golf cart friendly, the Town is centered around the only golf
course designed by golfing legend Ben Hogan. The Trophy Club
Country Club offers two challenging 18-hole golf courses with
great views and luxury facilities. Trophy Club elected officials,
resident volunteers and Town staff work to ensure that Trophy
Club governance remains solid and with a purpose to maintain
our mantra of being "A Great Place to Call Home!"
Median Income
$128,000+
155Annual Program of Services- 2018
TOWN OF TROPHY CLUB
HomesAverage Appraised
Home Value
Population
12,000+$430,000+4,300+
156 Annual Program of Services- 2018
Financial Policies
Procurement Policies and Procedures
Nothing is more regulated than the utilization
of public funds. Laws are constantly changing
and to draft a comprehensive policy the Town
contracted with a finance professional that had
over 20 years of governmental procurement
experience. The new purchasing manual was
completed and implemented in FY 2016.
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.
The goal of procurement is to obtain the right
product or service, in the right quantity and
quality, at the right time and price. The objective
of this manual is for all personnel involved with
procurement activities for the Town of Trophy
Club to be confident the execution of these policy
and procedures will achieve the goal, benefiting
not only the Town but all citizens of Trophy Club.
FY 2017 Changes
Under the direction of Town Council the
purchasing limit for the Town Manager was
lowered from $50,000 to $25,000. Any item over
$25,000 goes before the Town Council during a
regularly scheduled council meeting.
Link: https://files.acrobat.com/a/preview/521a7e1e-3b81-48a8-
b514-ef5923522cf9
Investment Policy
Effective cash management is recognized as
essential to good fiscal management. Investment
interest is a source of revenue to Trophy Club
funds. Trophy Club’s investment portfolio shall
be designed and managed in a manner designed
to maximize this revenue source, to be responsive
to public trust, and to be in compliance with legal
requirements and limitations.
Purpose
The purpose of this investment policy is to
comply with Chapter 2256 of the Government
Fund Balance Policy
Fund Balance is essential to the Town's saving
account. These funds can be used to fund the
Town's shortfalls, one-time capital expenditures,
or designated to a special project. The Fund
Balance Policy lays out the rules of use and
provides a general overview of the intricacies of
governmental fund balance.
Purpose
The purpose of this policy is to establish a key
element of the financial stability of the Town by
setting guidelines for fund balance. Unassigned
fund balance is an important measure of economic
stability. It is essential that the Town maintain
adequate levels of unassigned fund balance
to mitigate financial risk that can occur from
unforeseen revenue fluctuations, unanticipated
expenditures, and similar circumstances. The
fund balance also provides cash flow liquidity
for the Town’s general operations.
Link: https://files.acrobat.com/a/preview/19992e4e-7043-4dd5-
a3ae-81e4ce880435
Fleet Replacement Policy
It is the goal of the Town of Trophy Club to
provide staff with the tools needed to do the job
in a professional, competent, and safe manner.
Among the biggest “tools” in accomplishing the
task are motor vehicles. In addition, these items
are a very substantial financial investment and
need to be handled in the most economic manner
to the Town, both in their operation and in
maximizing their disposal value.
Purpose
The primary goals of the Fleet Replacement Policy
is to lay out a systematic approach to determine
whether a vehicle needs to be replaced based on
five criteria: age, mileage/hours, maintenance
costs, condition, and other considerations.
Link: https://files.acrobat.com/a/preview/910382e4-bfa1-46ad-
8811-1c79023bcaf7
Code (“Public Funds Investment Act”), which
requires the Town of Trophy Club to adopt
a written investment policy regarding the
investment of its funds and funds under its
control. The Investment Policy addresses the
methods, procedures and practices that must
be exercised to ensure effective and judicious
fiscal management of Trophy Club’s funds. The
primary goals of the Investment Policy is to
safely preserve the principal of the investment,
maintain sufficient liquidity to meet operational
needs, increase public trust, and optimize interest
earnings.
Link: https://files.acrobat.com/a/preview/b74a4e06-5857-4336-
af29-79f420273e09
Cash Handling Policy
Protecting the Towns most liquid asset, cash, is of
the utmost importance.
Purpose
The primary goals of the Cash Handling policy
is to demonstrate the principles of good cash
handling, discern the different types of deposits,
and layout a process for accepting payments in
change.
FY 2018 Changes
During FY18 this policy will be reviewed and
updated.
Link: https://files.acrobat.com/a/preview/cdc022af-a623-4c91-
bfea-dfa4e6f8b659
Debt Management Policies and Procedures
Managing the Town's outstanding debt
obligations in paramount. This policy lays out
the Town of Trophy Club's internal and external
policies.
Purpose
The purpose of the Town’s Debt Management
Policy is to provide the parameters for issuance
and management of debt to construct or acquire
major capital assets. The policies and procedures
outlined are intended to comply with the Town
of Trophy Club’s Mission and federal and state
statutory requirements.
Link: https://files.acrobat.com/a/preview/cd04a2d5-bef8-4755-
b2f6-fb7b501104bb
The Town's Financial Policies provides an overview of the Town of Trophy Club’s rules and regulations associated for
Finance. Each Policy was developed to be in compliance the federal, state, and local laws and regulations. The Town of
Trophy Club has six financial policies. In an effort to save paper, provide greater transparency, and create a more user
friendly budget the polices are now located on the Town's website. Links will be provided after a discussion of each
policy.
157Annual Program of Services- 2018
The Annual Program of Services contains
specialized and technical terminology that is
unique to public finance and budgeting. To assist
the reader of this document in understanding
these terms, a budget glossary has been included
in this document.
Accrual Basis: A basis of accounting under
which transactions are recognized when they
occur, regardless of the timing of related cash
flows. For example, in accrual accounting, revenue
that was earned between April 1 and June 30, but
for which payment was not received until July 10,
is recorded as being received on June 30 rather
than July 10.
Adjusted Tax Roll: Calculated by adding the
properties under protest to the July Certified
Tax Roll, less the sum of the tax ceiling, annexed
properties, and new improvements.
Ad Valorem Taxes (Current): All property,
real, personal, tangible, intangible, annexations,
additions, and improvements to property located
within the taxing unit’s jurisdiction, which are
subject to taxation on January 1 of the current
fiscal year. Each year, by ordinance, the Town
Council exempts taxes on automobiles and other
items from the tax levy. Following the final passage
of the appropriation ordinance, Town Council sets
the tax rate and levy for the fiscal year beginning
October 1 and continuing through the following
September 30.
Ad Valorem Taxes (Delinquent): All taxes
are due on receipt of bill and are delinquent if not
paid before February 1 of the fiscal year in which
they are imposed, except when the taxing unit
postpones the delinquency date due to late mailing
of tax bills or successful rollback elections.
Ad Valorem Taxes (Penalty and Interest):
A delinquent tax incurs a penalty of six percent
(6%) of the amount of the tax for the first calendar
month it is delinquent, plus one percent (1%) for
each additional month or portion of the month
the tax remains unpaid prior to July 1 of the year
in which it becomes delinquent. However, the
delinquent tax on July 1 incurs a total penalty
of twelve percent (12%) of the amount of the
delinquent tax without regard to the number of
months the tax has been delinquent.
Appropriation: A legal authorization granted
by a governing body to make expenditures and to
incur obligations for specific purposes.
Appropriation Ordinance: The official
enactment by the Town Council to establish legal
authority for Town officials to obligate and expend
resources.
Assessed Valuation: A value that is established
for real or personal property for use as a basis for
levying property taxes. (Note: Property values
are established by the Denton County Appraisal
District.)
Assigned Fund Balance – comprises amounts
intended to be used by the government for
specific purposes. Intent can be expressed by the
governing body or by an official or body to which
the governing body delegates the authority. In
governmental funds other than the general fund,
assigned fund balance represents the amount that
is not restricted or committed. This indicates that
resources in other governmental funds are, at a
minimum, intended to be used for the purpose of
that fund.
Audit: A comprehensive examination of how an
organization’s resources were actually utilized,
concluding in a written report of the findings.
A financial audit is a review of the accounting
system and financial information to determine
how government funds were spent and whether
expenditures were in compliance with the legislative
body’s appropriations. A performance audit
consists of a review of how well the organization
met its stated goals.
Balanced Budget: funding current expenditures
with current resources.
Bond: A written promise to pay a sum of money
on a specific date at a specified interest rate. The
interest payments and the repayment of the
principal are detailed in a bond ordinance. The
most common types of bonds are general obligation
and revenue bonds. These are most frequently
used for construction of large capital projects, such
as buildings, streets and bridges.
Budget: A plan of financial operation embodying
an estimate of proposed expenditures for a given
period and the proposed means of financing them.
Used without any modifier, the term usually
GLOSSARY
158 Annual Program of Services- 2018
indicates a financial plan for a single fiscal year.
The term “budget” is used in two senses in practice.
Sometimes it designates the financial plan
presented to the governing body for adoption and
sometimes the financial plan finally approved by
that body. It is usually necessary to specify whether
the budget under consideration is preliminary and
tentative or whether it has been approved by the
governing body.
Budget Amendment: A legal procedure utilized
by the Town staff and Town Council to revise
a budget appropriation. The Town of Trophy
Club’s Town Charter requires Town Council
approval through the adoption of a supplemental
appropriation ordinance (which specifies both the
source of revenue and the appropriate expenditure
account) for any interfund adjustments. Town
staff has the prerogative to adjust expenditures
within a departmental budget.
Budget Calendar: The schedule of key dates or
milestones, which the Town departments follow in
the preparation, adoption, and administration of
the budget.
Budget Document: The instrument used by the
operational authority to present a comprehensive
financial program to the Town Council.
Budget Message: The opening section of the
budget which provides the Town Council and
the public with a general summary of the most
important aspects of the budget, changes from the
current and previous fiscal years, and the views
and recommendations of the Town Manager.
Capital Equipment Budget: The portion of
the annual operating budget that appropriates
funds for the purchase of capital equipment
items. These expenditures are often separated
from regular operating items, such as salaries,
services, and supplies. The capital equipment
budget includes funds for capital equipment
purchases, which are usually distinguished
from operating items according to their value
and projected useful life. Examples include
vehicles, equipment, furniture, machinery,
building improvements, and special tools.
Capital Improvements: A permanent addition
to the Town’s assets, including the design and
construction of buildings or facilities, streets
and drainage infrastructure, and the permanent
structures.
Cash Management: The management of cash
necessary to pay for government services while
investing temporary cash excesses in order to earn
interest revenue. Cash management refers to the
activities of forecasting the inflows and outflows of
cash, mobilizing cash to improve its availability for
investment, establishing and maintaining banking
relationships, and investing funds in order to
achieve the highest interest and return available
for temporary cash balances.
Certificates of Obligation: are a financing
mechanism a city may use to pay a contractual
obligation incurred in: (1) a construction contract;
(2) the purchase of materials, supplies, equipment,
machinery, buildings, land, and rights-of-way for
authorized needs and purposes; or (3) the payment
of professional services, including services provided
by tax appraisers, engineers, architects, attorneys,
map makers, auditors, financial advisors, and fiscal
agents.
Commitment: The pledge of appropriated
funds to purchase an item or service. Funds are
committed when a requisition is issued through
the purchasing division of the Town.
Committed Fund Balance: the specific
purposes determined by a formal action of the
government’s highest level of decision-making
authority. Commitments may be changed or lifted
only by the government taking the same formal
action that imposed the constraint originally.
Cost: (1) The amount of money or other
consideration exchanged for property or services.
(2) Expense.
Current Taxes: Taxes that are levied and due
within one year.
Debt Service: The Town's obligation to pay
the principal and interest of all bonds and other
debt instruments according to a pre-determined
payment schedule.
Deficit: (1) The excess of the liabilities of a fund
over its assets. (2) The excess of expenditures over
revenues during an accounting period; or, in the
case of proprietary funds, the excess of expense
over income during an accounting period.
Delinquent Taxes: Taxes that remain unpaid
on and after the date on which a penalty for non-
payment is attached.
159Annual Program of Services- 2018
Department: An organizational unit which
has the responsibility of providing programs,
activities, and functions in a related field.
Depreciation: The process of estimating and
recording the lost usefulness, expired useful life
or diminution of service from a capital asset that
cannot or will not be restored by repair and will
be replaced. The cost of the capital asset's lost
usefulness is the depreciation or the cost to reserve
in order to replace the item at the end of its useful
life.
Disbursement: Payment for goods and services.
Division: An administrative segment of the
Town, which indicates management responsibility
for an operation or a group of related activities
within a functional area. Divisions are the basic
units of the budget upon which departments are
composed.
Encumbrances: Commitments related to
unperformed (executory) contracts for goods or
services.
Expenditure: This term refers to the outflow of
funds paid or to be paid for an asset obtained or
goods and services obtained regardless of when
the expense is actually paid. This term applies
to governmental funds. Note: An encumbrance
is not an expenditure. An encumbrance reserves
funds to be expended.
Expenses: Charges incurred (whether
paid immediately or unpaid) for operation,
maintenance, interest and other charges. Expenses
are used for government wide financial statements
and proprietary funds.
Fiscal Year: The time period designated by the
Town signifying the beginning and ending period
for recording financial transactions. The Town of
Trophy Club has specified October 1 to September
30 as its fiscal year.
Fixed Assets: Assets of a long-term character
which are intended to continue to be held or used,
such as land, buildings, and improvements other
than buildings, machinery, and other equipment.
Full Faith and Credit: A pledge of the general
taxing power of a government to repay debt
obligations (typically used in reference to bonds.)
Franchise Fee: This is a charge paid for the use
of Town streets and public right of way and is in
lieu of all other municipal charges, fees, street
rentals, pipe taxes or rentals, easement or other
like franchise fees, inspections, fees, and /or
charges of every kind except only Ad Valorem and
special assessment taxes for public improvements
(i.e., gas, telephone and cable TV).
Full-Time Equivalent (FTE): A unit of measure
based on the number of hours that an employee
works during the fiscal year. One FTE is equal to
2080 hours (2920 for 24 hour shift personnel).
Function: A group of related activities aimed
at accomplishing a major service or regulatory
program for which a government is responsible.
Fund: An accounting entity that has a set of self-
balancing accounts and that records all financial
transactions for specific activities of government
functions.
Fund Balance: Fund balance is the excess of
assets over liabilities and is, therefore, also known
as surplus funds.
General Fund: The fund used to account for all
financial resources except those required to be
accounted for in another fund.
General Obligation Bonds: Bonds that finance
a variety of public projects, such as streets,
buildings, and improvements. The repayment of
these bonds is usually made from the General Debt
Service Fund, and these bonds are backed by the
full faith and credit of the issuing government.
Generally Accepted Accounting Principles (GAAP): Uniform standards of and guidelines
to financial accounting and reporting. They
govern the form and content of the basic financial
statements of an entity. They encompass the
conventions, rules, and procedures necessary to
define accepted accounting practice at a particular
time. They include not only broad guidelines of
general application, but also detailed practices and
procedures. They provide a standard by which to
measure financial presentations.
Governmental Funds: Those funds through
which most governmental functions typically
are financed. The acquisition, use and financial
resources and the related current liabilities
are accounted for through governmental funds
(General, Special Revenue, and General Debt
Service).
160 Annual Program of Services- 2018
Grants: Contributions or gifts of cash or other
assets from another government to be used or
expended for a specified purpose, activity, or
facility.
Income: A term used in proprietary fun type
accounting to represents (1) revenues or (2) the
excess of revenues over expenses.
Interfund Transfers: Amounts transferred
from one fund to another to recover the charge for
administrative services.
Intergovernmental Revenue: Revenue
received from another governmental entity for a
specified purpose. In the Town of Trophy Club,
these are funds from Denton County, the State of
Texas, and through recovery of indirect costs from
federal and state agencies.
Investments: Securities and real estate held for
the production of revenues in the form of interest,
dividends, rentals or lease payments.
Levy: (Verb) To impose taxes, special assessments
or service charges for the support of governmental
activities. (Noun) The total amount of taxes,
special assessments or service charges imposed by
a government.
Long-Term Debt: Debt with a maturity of more
than one year after the date of issuance.
Mixed Beverage Tax: A tax imposed on the gross
receipts of a Licensee for the sale, preparation or
service of mixed beverages or from the sale of ice
or non-alcoholic beverages and consumed on the
premised of the permittee.
Modified Accrual Basis: The accrual basis
of accounting adapted to the governmental
fund type spending measurement focus. Under
it, revenues are recognized when they become
both “measurable” and “available to finance
expenditures of the current period.” Expenditures
are recognized when the related fund liability is
incurred except for (1) inventories of materials and
supplies which may be considered expenditures
either when purchased or when used; (2) prepaid
insurance and similar items which need not be
reported; (3) accumulated unpaid vacation, sick
pay and other employee benefit amounts which
need not be recognized in the current period,
but for which larger-than-normal accumulations
must be disclosed in the notes to the financial
statements; (4) interest on special assessment
indebtedness which may be recorded when due
rather than accrued, if approximately offset by
interest earnings on special assessment levies; (5)
principal and interest on long-term debt which are
generally recognized when due.
Nonspendable Fund Balance: includes
amounts that are not in a spendable form or are
required to be maintained intact. Examples are
inventory or permanent funds.
Operating Budget: Plan of current expenditures
and the proposed means of financing them.
The annual operating budget (or, in the case of
some state governments, the biennial operating
budget) is the primary means by which most of
the financing acquisition, spending, and service
delivery activities of a government are controlled.
The use of annual operating budgets is usually
required by law. Even where not required by law,
however, annual operating budgets are essential
to sound financial management and should be
adopted by every government.
Operating Expenses: Fund expenses which
are directly related to the fund’s primary service
activities.
Operating Income: The excess of fund operating
revenues over operating expenses.
Operating Revenues: Fund revenues, which
are directly related to the fund’s primary service
activities. They consist primarily of use charges
for services.
Ordinance: A formal legislative enactment by
the governing board of a municipality. If it is not
in conflict with any higher form of law, such as a
state statute or constitutional provision, it has the
full force and effect of law within the boundaries of
the municipality to which it applies. The difference
between an ordinance and a resolution is that the
latter requires less legal formality and has a lower
legal status. Ordinarily, the statutes or charter will
specify or imply those legislative actions, which
must be by ordinance and those which may be
by resolution. Revenue raising measures, such as
the imposition of taxes, special assessments and
service charges, universally require ordinances.
Other Financing Sources: Governmental
fund general long-term debt proceeds, operating
transfers out, and material proceeds of fixed
asset dispositions. Such amounts are classified
separately from revenues.
161Annual Program of Services- 2018
Overlapping Debt: The proportionate share of
the debts of local governments located wholly or in
part within the limits of the reporting government,
which must be borne by property within each
government.
Performance Measures: Specific quantitative
and qualitative measures of work performed as an
objective of the department.
Workload Measures: Workload measures
should reflect how well a program is performing
its activities to meet the needs of the public and the
organization. They should measure productivity,
effectiveness, efficiency or the impact of a service
provided. While activity measures indicate
“how much” activity the division/department is
performing, workload measures identify “how
well” the division/department is performing.
Program Budget: A budget that focuses upon
the goal and objectives of an agency or jurisdiction
rather than upon its organizational budget units
or object classes or expenditures.
Program Description: Describes the nature of
service delivery provided at this level of funding.
It clearly explains how service delivery will be
different from the prior budget year.
Program Goals: Program goals describe the
purpose or benefit the division/department plans
to provide to the community and/or organizations
it serves. Goals identify the end result the division/
department desires to achieve with its activities,
but goals are often ongoing and may not be
achieved in one year.
Property Tax: Property taxes are levied on
both real and personal property according to the
property’s valuation and the tax rate.
Property Under Protest: Properties whose
owners have filed an appraisal protest. These values
are separated because their value is unknown until
a ruling is given on the protest.
Proprietary Fund: A fund established to account
for operations (a) that are financed and operated
in a manner similar to private business enterprises
– where the intent of the governing body is that
the costs (expenses, including depreciation) for
providing goods or services to the general public
on a continuing basis be financed or recovered
primarily through user charges; or (b) where
the governing body has decided that periodic
determination of revenues earned, expenses
incurred, and/or net income is appropriate
for capital maintenance, public policy,
management control, accountability, or
other purposes.
Reconciliation: A detailed analysis of
changes in revenue or expenditure balances
within a fund.
Requisition: A written request from a
department to the purchasing office for
specific goods or services. This action
precedes the authorization of a purchase
order.
Reserve: An account used to indicate
that a portion of a fund's balance is
legally restricted for a specific purpose
and is, therefore, not available for general
appropriations.
Restricted Fund Balance: includes
amounts that can be spent only for the
specific purposes stipulated by external
resource providers either constitutionally
or through enabling legislation. Examples
include grants and child safety fees.
Revenue Bonds: Bonds usually sold for
constructing a project that will produce
revenue for the government. All or part of
the revenue is used to pay the principle and
interest of the bond.
Revenues: (1) Increases in governmental
fund type net current assets from other
than expenditure refunds and residual
equity transfers. Under NCGA Statement
1, general long-term debt proceeds and
operating transfers in are classified as
“other financing sources” rather than
revenues. (2) Increases in proprietary
fund type net total assets from other than
expense refunds, capital contributions and
residual equity transfers. Under NCGA
Statement 1, operating transfers in are
classified separately from revenues.
Sales Tax: A general “sales tax” is
levied on persons and businesses selling
merchandise or services in the town limits
on a retail basis. The categories for taxation
are defined by state law. Money collected
under authorization of this tax is for the use
and benefit of the Town; however, no town
may pledge anticipated revenues from this
source to secure the payment of funds or
other indebtedness.
162 Annual Program of Services- 2018
Tax Ceiling: is the amount you pay in the year
that you qualified for the age 65 or older or disabled
person exemption. The taxes on your home may go
below the ceiling but not above the amount of the
ceiling.
Tax Rate: The amount of tax stated in terms
of a unit of the tax base; for example, $.50 per
$100 (one hundred dollars) assessed valuation of
property.
Tax Roll: The official list showing the amount
of taxes levied against each taxpayer or property.
Frequently, the tax roll and the assessment roll are
combined, but even in these cases the two can be
distinguished.
Taxes: Compulsory charges levied by a government
for the purpose of financing services performed for
the common benefit. This term does not include
specific charges made against particular persons
or property for current or permanent benefits such
as special assessments. Neither does the term
include charges for services rendered only to those
paying such charges as, for example, sewer service
charges.
Unassigned Fund Balance: is the residual
classification of the general fund and includes all
amounts not contained in other classifications.
Unassigned amounts are technically available for
any purpose.
Working Capital: Budgeted working capital is
calculated as a fund’s current assets less current
liabilities and outstanding encumbrances.
ACH - Automated Clearing House
ARB - Appraisal Review Board
AV - Ad Valorem
CAFR - Comprehensive Annual Financial Report
CCPD – Crime Control Prevention District
CIP - Capital Improvement Program
CPR - Cardiopulmonary Resuscitation
CO – Certificates of Obligation
CY - Current Year
DFW – Dallas and Fort Worth
DWI – Driving While Intoxicated
EDC – Economic Development Corporation
E.g. - for example (from the Latin exempli
gratia)
EMS – Emergency Medical Service
ERU - Equivalent Residential Unit
FMLA – Family Medical Leave Act
FNI - Freese and Nichols Inc.
FTE – Full-Time Equivalent
FY - Fiscal Year
GAAP - Generally Accepted Accounting
Principals
GASB - Governmental Accounting Standers
Board
ACRONYMS
163Annual Program of Services- 2018
GFOA – Government Finance Officers
Association of the United States and Canada
GIS - Geographic Information Systems
GO – General Obligation
HD - High Definition
HR - Human Resources
HRA - Health Reimbursement Account
HSA – Health Savings Account
HR – Human Resources
HUBs - Historically Under Represented
Businesses
I.e. - in other words or that is (from the Latin id
est)
I & S – Interest and Sinking
LGIPs - Local Government Investment Pools
M & O - Maintenance and Operation
MUD – Municipal Utility District
NIC - Net Interest Costs
NEFDA - Northeast Fire Department Association
NISD – Northwest Independent School District
ORR - Open Records Request
P & I – Principal and Interest
P & Z – Planning and Zoning
PID – Public Improvement District
PIFA - Public Funds Investment Act
PIO - Public Information Officer
PPACA - Patient Protection & Affordable Care
Act
PPO - Preferred Provider Organization
PVR - Personal Video Recorder
PY - Prior Year
RFB - Request for Bid
RFP - Request for Proposal
RFQ - Request for Quote
RMS - Records Management Systems
SGR – Strategic Government Resources Inc.
SOP - Standard Operating Procedure
TC - Trophy Club
TCP - Trophy Club Park
TIC - True Interest Costs
TIF – Tax Incremental Finance
TIRZ #1 - Tax increment Reinvestment Zone #1
TML – Texas Municipal League
TML IEBP – Texas Municipal League
Intergovernmental Employee Benefits Pool
ZBA – Zoning Board of Adjustment
100 Municipal Drive,
Trophy Club, Texas akarkauskas@trophyclub.org
www.TrophyClub.org
682 831 4600