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FY24 Approved Budgettrophy club Prepared By:Finance Department APPROVED BUDGET2023 - 2024 budget calendar FY24 Adopted Budget 1 current state This budget will raise more total property taxes than last year's budget by $904,831 or 8.7%, and of that amount, $44,835 is the tax revenue raised from new property added to the roll this year. FY24 Adopted Budget 2 manager's message I a m honored to present to you the Fiscal Year 2023/24 budget for the Town of Trophy Club. This budget is a testament to the collaborative efforts of the Town Council, our dedicated staff, and engaged community members. It underscores our commitment to fiscal responsibility while providing sustainable levels of services. Our collective endeavor to strike a balance between meeting essential service requirements and strategic investments in critical infrastructure, technology, and resources has shaped this budget. The FY 23/24 budget, with a total allocation of $14.2 million across all Town operating funds, embodies our shared dedication to realizing the Town's Vision and Strategic Plan as established by the Town Council. This budget remains rooted in our Core Values, guiding our interactions with citizens, employees, and visitors alike, demonstrating our unwavering commitment to excellence. The FY 23/24 budget places a strong emphasis on enhancing the quality of life for our residents. We have bolstered our Police Department with an additional officer to maintain our coveted status as the Safest City in Texas. We recognize the importance of a skilled workforce, and thus, additional staffing support has been allocated to the Department of Human Resources. Moreover, we are excited to introduce a new Financial Transparency platform, granting citizens greater access to comprehensive financial data and reports. Our commitment to safety continues with investments in drug detection equipment and the modernization of our Police vehicle cameras and Fire/EMS radio systems. Furthermore, enhancements to our recreational facilities and programs demonstrate our dedication to community well-being. Dear Honorable Mayor, Members of Town Council, and Citizens of Trophy Club, FY24 Adopted Budget 3 Our prudent financial management has positioned the Town with a robust economic outlook, projecting an unassigned reserved fund balance of $6.9 Million, equating to 49% of our annual operating expenses. While the Town Charter mandates a minimum reserve fund balance of 30%, we have identified opportunities to invest in the community through one-time purchases such as Town Hall entrance shade structures, payment kiosks for the court and Trophy Club Park, and updated concession facilities. With these investments, we anticipate a new reserve fund balance of $5.1 million, aligning us closer to the Town Charter requirements. This strategy will continue over the next years to ensure our financial resilience. Our Property Tax rates have remained favorable, with the Interest and Sinking Rate at $0.099799 and a reduced Maintenance and Operations Rate of $0.315670, yielding a total property tax rate of $0.415469/$100 valuation. While economic challenges persist due to inflation and interest rate fluctuations, our AA+ bond rating positions us well for future capital projects that enhance and replace Town infrastructure. I extend my gratitude to the Town Council, dedicated staff, and engaged citizens for their unwavering commitment to shaping a prosperous future for Trophy Club. This budget stands as a testament to our collective efforts and shared vision. I am confident that its implementation will reinforce our position as a community that thrives while nurturing the well-being of its residents. Sincerely, Patrick Arata Interim Town Manager Trophy Club Texas manager's message cont.. Dear Honorable Mayor, Members of Town Council, and Citizens of Trophy Club, Patrick Arata FY24 Adopted Budget 4 TOWN OF TROPHY CLUB TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 5 FY24 Tax Rate COMPONENT UNITS 0.415469 General Fund Debt Service Fund Capital Projects Fund Capital Equipment Replacement Fund Information Services Replacement Fund Hotel Occupancy Fund Street Maintenance Sales Tax Fund Court Technology Fund Court Security Fund CCPD Fund Recreation Program Fund Parkland Dedication Fund TIRZ #1 Grants Fund Trophy Club Park Fund Stormwater Drainage Utility Fund EDC 4B Fund Total Beginning Fund Balance - FY22 ACFR less FY23 Exp 6,954,899$ 165,869$ (912,745)$ 659,711$ 218,873$ 2,638,723$ 259,253$ 8,514$ 50,015$ 196,044$ 21,550$ 177,650$ (98,737)$ 9,886$ 355,332$ 872,424$ 1,719,735$ 13,471,805$ Revenue Property Tax 8,953,445 2,625,982 79,744 11,659,172 Licenses and Permits 255,000 255,000 Franchise Fees 917,500 917,500 Sales/Occupancy Tax 1,595,000 600,000 350,000 350,000 81,339 752,625 3,728,964 Fines and Fees 318,476 1,000 5,000 6,000 200,000 430,000 960,476 Intergovernmental (MUD)1,195,440 1,195,440 Grants - - Charges for Service 909,154 909,154 Investment Income 160,000 20,000 5,000 1,500 1,000 1,750 1,200 5,000 195,450 Miscellaneous Income 161,000 2,500 7,500 500 171,500 Contributions - Total Revenue 14,465,015$ 2,628,482$ 20,000$ -$ -$ 612,500$ 351,500$ 1,000$ 5,000$ 351,000$ 6,000$ 1,750$ 161,083$ -$ 201,200$ 435,000$ 753,125$ 19,992,656$ Expenditures General Government - 59,379 634,018 693,397 Manager's Office 549,873 2,250,000 2,799,873 Town Secretary's Office 262,275 262,275 Legal 225,430 225,430 Police 3,870,180 - 449,436 4,319,616 Emergency Medical Services 1,625,885 121,000 1,746,885 Fire 1,761,163 6,500 1,767,663 Streets 305,490 345,318 271,465 922,273 Parks 1,644,559 167,500 270,302 2,082,361 Recreation 927,947 147,217 6,000 1,081,164 Community Events 56,300 378,309 434,609 Community Development 459,071 52,000 511,071 Finance 591,264 591,264 Municipal Court 109,240 2,755 2,500 114,495 Human Resources 487,281 487,281 Communications 217,577 217,577 Information Services 941,297 50,000 991,297 Facility Maintenance 308,724 - 308,724 Debt Service - 2,892,720 408 2,893,128 Capital - Projects - 6,725,000 100,000 97,000 6,922,000 Total Expenditures 14,343,557$ 2,892,720$ 6,725,000$ 2,744,217$ 50,000$ 478,309$ 345,318$ 2,755$ 2,500$ 449,436$ 6,000$ 97,000$ 59,379$ -$ 270,302$ 271,465$ 634,426$ 29,372,384$ Current Revenues to Expenditures 121,458$ (264,238)$ (6,705,000)$ (2,744,217)$ (50,000)$ 134,191$ 6,182$ (1,755)$ 2,500$ (98,436)$ -$ (95,250)$ 101,704$ -$ (69,102)$ 163,535$ 118,699$ (9,379,729)$ Other Sources (Uses): Debt Issuance - - Transfers In 151,500 201,518 2,744,217 50,000 3,147,235 Excess Current Revenue 121,458 Available for Transfer to Capital 272,958 Transfers Out 2,744,217 (95,000) 20,000 1,500 15,000 20,000 (2,705,717) Total Other Sources (Uses)(2,471,259)$ 201,518$ -$ 2,744,217$ 50,000$ 95,000$ (20,000)$ -$ (1,500)$ -$ -$ -$ -$ -$ (15,000)$ (20,000)$ -$ 562,976$ Net Increase (Decrease)(2,471,259)$ (62,720)$ (6,705,000)$ -$ -$ 229,191$ (13,818)$ (1,755)$ 1,000$ (98,436)$ -$ (95,250)$ 101,704$ -$ (84,102)$ 143,535$ 118,699$ (8,938,211)$ Ending Fund balance 4,483,640$ 103,149$ (7,617,745)$ 659,711$ 218,873$ 2,867,914$ 245,435$ 6,759$ 51,015$ 97,608$ 21,550$ 82,400$ 2,967$ 9,886$ 271,230$ 1,015,959$ 1,838,434$ 4,955,000$ GOVERNMENTAL FUNDS All Funds Summary - Fiscal Year 2024 PROPRIETARY FUNDS FY24 Adopted Budget 6 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services REVENUE DETAIL FY 2021    ACTUAL FY 2022  AMENDED  BUDGET FY 2022    ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED PROPERTY TAXES  Property Taxes 7,374,797$         7,660,000$     7,714,064$         8,349,014$      8,554,373$       8,933,445$         9,250,772$         9,250,772$           Property Taxes/Prior Year 12,583                10,000 (8,322)               10,000                  22,379 10,000 11,000 12,100   Property Taxes/P & I 9,095                10,000 20,293                10,000                  29,724 10,000 11,100 12,321  TOTAL PROPERTY TAXES 7,396,475$        7,680,000$     7,726,035$        8,369,014$      8,606,476$       8,953,445$         9,272,872$         9,275,193$          SALES TAXES  Sales Tax ‐ General 1,314,983$         1,250,000$     1,471,763$         1,400,000$      1,511,090$       1,500,000$                      1,450,425             1,502,667   Mixed Beverage Tax 69,011                61,800 92,036                80,000               104,223 95,000 82,400 84,872  TOTAL SALES TAXES 1,383,994$        1,311,800$     1,563,799$        1,480,000$      1,615,313$       1,595,000$         1,532,825$         1,587,539$          FRANCHISE FEES  Electric 481,898$            485,000$         500,777$            500,000$         568,985$          515,000$             515,000$             510,050$               Gas                138,490              105,000                 165,883              135,000               294,210                 160,000                 140,000                 137,714   Telecommunications 24,469                25,000 21,113                37,500                  37,500 37,500 37,500 37,500   Cable 64,612                55,000 66,056                55,000                  55,000 55,000 55,000 55,000   Refuse                159,744              150,000                 154,204              150,000               150,000                 150,000                 150,000                 150,000  TOTAL FRANCHISE FEES 869,212$            820,000$         908,033$            877,500$         1,105,695$       917,500$            897,500$            890,264$             LICENSES AND PERMITS Commercial Building Permits 64,156$              35,000$           80,659$              40,000$            74,175$             50,000$               45,000$               10,000$                Residential Building Permits ‐   ‐               15,280                  5,000                  24,504                 100,000 5,000 5,000  Swimming Pool Permits ‐   ‐               26,443                  5,000                  44,178 30,000 5,000 5,000  MEP Permits 6,045 ‐   26,144                  5,000                  14,975 10,000 5,000 5,000  Fire Permits/Sprinkler 4,226                  5,000 6,596                  5,000 5,873 5,000 5,000 5,000  CD for Health Inspection Fees ‐   ‐                  3,290                  5,000                  11,765 10,000 5,000 5,000  Miscellaneous Permits                210,073                12,500                 121,810              125,000                  51,196 50,000                 100,000                 100,000  TOTAL LICENSES AND PERMITS 284,500$            52,500$           280,222$            190,000$         226,664$          255,000$            170,000$            135,000$             INTERGOVERNMENTAL  Intergov Trans In MUD                820,027 898,700$         898,700$            991,655$         955,788$          1,195,440$         991,655$             991,655$              TOTAL INTERGOVERNMENTAL 820,027$            898,700$         898,700$            991,655$         955,788$          1,195,440$         991,655$            991,655$             GRANT REVENUE Grant Revenue 6,403$                270,981$         173,116$            85,000$            70,504$              ‐$ ‐$ ‐$  TOTAL GRANT REVENUE 6,403$                270,981$         173,116$            85,000$            70,504$            ‐$ ‐$ ‐$  FINES AND FEES Cty Veh Reg Fees/Child Safety 10,262$              10,000$           12,665$              10,000$            12,699$             10,000$               10,000$               10,000$                Restitution 790 ‐   1,635 ‐   1,313 ‐   ‐   ‐    Records Management Revenu 1,960                  1,000 1,492                  1,010 1,010 1,010 1,020 1,030  Municipal Court Fines/Fees 85,719                60,000                 344,679                60,000               125,633 75,000 60,600 61,206  Municipal Court Child Safety F 2,912 580 5,684 580 9,354 580 580 580  Zoning Fees 5,630 ‐   5,065                  1,000 2,605 1,500 1,000 1,000  Platting Fees 3,170 ‐   1,570 250 2,920 500 250 250  Developer Fees 870 ‐   850 750 750 750 750 750  P & Z Administrative Fees 1,535 300 1,775 300 1,405 500 300 300  Day Camp Programs 80,228               75,000                 106,825                80,000                  96,395 80,000 80,000 80,000  Community Events Revenue 240                10,000 4,565                10,000                  10,000 ‐   ‐   ‐    Community Event Sponsorship ‐   ‐   ‐   ‐           3,000 3,000 3,000 3,000  Gingerbread House Decorating ‐   ‐   ‐   ‐           1,770 1,500 1,500 1,500  Run 4 Kindness ‐   ‐   ‐   ‐              993 993 993 993  Pool Entry Fees 54,798                65,000 50,941                60,000                  60,000 60,000 60,000 60,000  Daily Passes ‐   ‐   ‐   ‐           6,347 6,347 6,347 6,347  Pool Rentals 13,567                10,000 8,755                10,000                  10,000 10,000 10,000 10,000  Facility Rentals ‐   ‐   ‐   ‐           1,875 1,875 1,875 1,875  Swim Team Programs 25,194               35,000 18,757                25,000                  25,000 25,000 25,000 25,000  Aquatic Programs 13,785                11,000 13,407                11,000                  12,578 11,000 11,000 11,000  Pool Concessions 10,410                11,110 9,469                11,221 1,000 11,221 11,333 11,447  Denton/Tarrant Cty Pledge ‐ E 17,072                17,000 16,420                17,000                  17,089 17,000 17,000 17,000  FY24 Adopted Budget 7 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services REVENUE DETAIL FY 2021    ACTUAL FY 2022  AMENDED  BUDGET FY 2022    ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Animal Control ‐   500 100 100 100 100 100 100  Misc Police Revenue 74 100 30 100 5,000 100 100 100  Convenience Fees 4 500 18 500 500 500 500 500  TOTAL FINES AND FEES 328,220$            307,090$         604,702$            298,811$         409,336$          318,476$            303,248$            303,977$             CHARGES FOR SERVICES  EMS Runs 143,381$            151,500$         215,785$            153,015$         153,015$          153,015$             154,545$             156,091$               NISD Contribution                123,868              134,772                 127,035              130,000               137,470                 164,000                 164,000                 173,840   PID Reimbursement 2,195 ‐   ‐   ‐                   13,865 60,000 60,000 60,000   PID Fire Assessment                507,446              528,546                 529,357              532,139               532,139                 532,139                 548,103                 564,546  TOTAL CHARGES FOR SERVICES 776,890$            814,818$         872,177$            815,154$         836,489$          909,154$            926,648$            954,477$             1 195 440 0 991 655 0 991 655 0INVESTMENT INCOME Interest Income 29,353$              24,000$           86,193$              24,000$            306,040$          160,000$             150,000$             24,000$                TOTAL INVESTMENT INCOME 29,353$              24,000$           86,193$              24,000$            306,040$          160,000$            150,000$            24,000$                MISCELLANEOUS Recreation Rentals 82,663$              50,000$           63,240$              65,000$            65,335$             65,000$               54,000$               50,000$                Recreation Concession 14,260                20,000 709                20,000 ‐   20,000 20,000 20,000  Cell Tower Revenue 90,856                90,000 ‐                  65,000               113,253 65,000 75,000 75,000  Cell Tower Revenue ‐ GASB 87 ‐   ‐               83,834 ‐   ‐    Lease Interest Revenue ‐ GASB ‐   ‐               24,288 ‐   ‐    Donations 95 ‐   200 ‐   ‐   ‐   ‐   ‐    Assets Sold ‐   ‐               60,142 ‐                   16,251 ‐   ‐   ‐    Vending Revenue 1,119                  1,000 1,080                  1,000 1,000 1,000 1,000 1,000  Miscellaneous Revenue                (63,390)              25,000 3,892                10,000                  10,000 10,000 25,000 25,000  TOTAL MISCELLANEOUS 125,603$            186,000$         237,385$            161,000$         205,839$          161,000$            175,000$            171,000$             TOTAL REVENUES  $      12,020,677  $   12,365,889  $      13,350,362  $   13,292,134  $    14,338,144  $       14,465,015 14,419,748$       14,333,105$        FY24 Adopted Budget 8 Town Manager's  Office FY 2021  ACTUAL FY 2022  AMENDED FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $     860,192  $     580,639  $     312,357  $     632,166  $     457,998  $     362,743 ‐43% Services & Supplies          113,237           121,031           307,926           171,365           218,209           187,130 9% TOTAL  $     973,429  $     701,670  $     620,283  $     803,531  $     676,207  $     549,873 ‐32% Major Changes Personnel - Town Manager Salary - 15% allocated EDC - 5% HOT Services - None Town Secretary's  Office FY 2021  ACTUAL FY 2022  AMENDED FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $‐   $‐   $‐   $‐   $‐   $     218,640 #DIV/0! Services & Supplies ‐ ‐         ‐ ‐ ‐       43,635 #DIV/0! 0 ‐$              ‐$              ‐$              ‐$              ‐$              ‐$              0% Major Changes Personnel - Seperated from Town Manager's Department in FY24 Services - Seperated from Town Manager's Department in FY24 - New Agenda software Legal FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE  FY 2024 PROPOSED  % Change (Bud. vs.  Pro) Personnel  $‐   $‐   $‐   $‐   $‐   $‐ 0% Services & Supplies          118,755           126,330           189,141           150,230          200,030          225,430 50% TOTAL 118,755$     126,330$     189,141$     150,230$     200,030$     225,430$     50% Major Changes Personnel - None Services - Increase in outside legal fees, New Town Attorney contractor for FY24 Police FY 2021  ACTUAL FY 2022  AMENDED FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $  2,646,582  $  2,898,626  $  2,819,080  $  3,102,536  $  3,175,636  $  3,588,725 16% Services & Supplies          199,717           265,158           246,032           271,455           261,624           281,455 4% TOTAL  $  2,846,299  $  3,163,784  $  3,065,112  $  3,373,991  $  3,437,261  $  3,870,180 15% Major Changes Personnel - One new Police Officer FY24 Services - None Emergency Medical  Services FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $  1,166,882  $  1,183,070  $  1,189,189  $  1,241,845  $  1,423,218  $  1,416,339 14% Services & Supplies          166,875           175,241           322,297           189,057           199,495           209,546 11% Capital 631            50,000             39,706 ‐ ‐          ‐ #DIV/0! TOTAL  $  1,334,387  $  1,408,311  $  1,551,192  $  1,430,902  $  1,622,714  $  1,625,885 14% Major Changes Personnel - N/A Services - CHANGES FROM FY23 TO FY24 20% Increase to Vehicle Maintenance(Contractor Increase). Flags & Repairs moved from Facilities to EMS. TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 9 Fire FY 2021  ACTUAL FY 2022  AMENDED FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $  1,180,087  $  1,191,359  $  1,150,614  $  1,241,845  $  1,361,448  $  1,432,360 15% Services & Supplies          177,895           297,902           296,067           294,279           324,860           322,303 10% Capital ‐ ‐         ‐ ‐ ‐         6,500 #DIV/0! TOTAL  $  1,357,983  $  1,489,261  $  1,446,681  $  1,536,124  $  1,686,308  $  1,761,163 15% Major Changes Personnel - N/A Services - North East Fire Department Association (NEFDA) dues increase 25% Parks FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $     887,832  $     885,367  $     852,208  $     995,667  $     960,908  $     931,784 ‐6% Services & Supplies          446,273           704,217           533,779           688,211           630,236           712,776 4% TOTAL  $  1,334,105  $  1,589,584  $  1,385,986  $  1,683,878  $  1,591,144  $  1,644,559 ‐2% Major Changes Personnel - 20% of Parks & Recreation Director shiffted to Trophy Club Park Services - N/A Recreation FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $     387,194  $     531,030  $     476,259  $     629,424  $     604,917  $     691,078 10% Services & Supplies          178,201           230,709           209,575           234,369           202,551           236,869 1% TOTAL  $     565,395  $     761,739  $     685,834  $     863,793  $     807,468  $     927,947 7% Major Changes Personnel - Moved 10% of Recreation Coordinator to Trophy Club Park Services - None Community Events FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Services & Supplies  $        18,995  $        38,511  $        64,359  $        56,912  $        56,300  $        56,300 ‐1% TOTAL  $        18,995  $        38,511  $        64,359  $        56,912  $        56,300  $        56,300 ‐1% Major Changes Personnel - None Services - N/A Community  Development FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $     377,841  $     347,961  $     335,417  $     338,683  $     359,805  $     307,976 ‐9% Services & Supplies          148,336           147,200           112,312           151,345           149,294           151,095 0% TOTAL  $     526,177  $     495,161  $     447,729  $     490,028  $     509,099  $     459,071 ‐6% Major Changes Personnel - Services - N/A Moved 25% of Community Dev. Director to Street Maint. & 25% to Drainage Funds and 10% of Senior Admin. Assistant to Street Maint. & Drainage Funds TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 10 Streets FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $        49,047  $        63,209  $        60,818  $     125,575  $     119,541  $     117,139 ‐7% Services & Supplies          148,067           186,120           180,291           188,620           189,600           188,351 0% TOTAL  $     197,113  $     249,329  $     241,109  $     314,195  $     309,141  $     305,490 ‐3% Major Changes Personnel -Moved 20% of Streets Superintendent to Drainage Fund Services - N/A Facilities  Maintenance FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $        64,685  $        65,097  $        68,701  $        43,445  $          1,693  $‐    ‐100% Services & Supplies          263,474           308,624           295,713           327,021           327,480           308,724 ‐6% TOTAL  $     328,159  $     373,721  $     364,414  $     370,466  $     329,173  $     308,724 ‐17% Major Changes Personnel - Full Time Employee funding moved to Human Resources for added position Services - Flags & Repairs moved to EMS Human Resources FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $     231,496  $     212,885  $     168,591  $     216,408  $     161,861  $     334,587 47% Services & Supplies            56,026             54,830             47,466             75,830           127,650           152,694 101% TOTAL  $     287,521  $     267,715  $     216,057  $     292,238  $     289,511  $     487,281 34% Major Changes Personnel - Added 1 Full Time Support staff member for FY24 Services - Additional training Communications FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $     100,509  $     142,415  $     139,203  $     144,256  $     144,924  $     151,127 5% Services & Supplies            52,748             64,850             69,484             66,450             66,450             66,450 0% TOTAL  $     153,257  $     207,265  $     208,687  $     210,706  $     211,374  $     217,577 3% Major Changes Personnel - None Services - None Finance FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $     404,588  $     440,974  $     435,059  $     483,786  $     336,910  $     420,064 ‐13% Services & Supplies          123,413           154,720           148,243           170,425           190,441           171,200 0% TOTAL  $     528,001  $     595,694  $     583,302  $     654,211  $     527,351  $     591,264 ‐10% Major Changes Personnel - None Services - New Budget Transparency software added - ClearGov TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 11 Municipal Court FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $        39,651  $‐   $‐   $‐   $‐   $‐ #DIV/0! Services & Supplies              8,281             86,140           253,548              7,240          102,350           109,240 1409% TOTAL  $        47,931  $        86,140  $     253,548  $          7,240  $     102,350  $     109,240 1409% Major Changes Personnel - This department outsourced in FY22 Services - Outsourcing Information Services FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED % Change (Bud. vs.  Pro) Personnel  $‐   $‐   $‐   $‐   $‐   $‐ 0% Services & Supplies          595,432           669,668           492,924           811,517          828,197          941,297 16% TOTAL  $     595,432  $     669,668  $     492,924  $     811,517  $     828,197  $     941,297 16% Major Changes Personnel - This department outsourced in FY21 Services - New 3rd Party Provider for Town IT Services (NetGenius) TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 12 Town Manager's  Office FY 2021  ACTUAL FY 2022  AMENDED FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel  Salaries 654,831$     387,923$     165,550$     451,212$     333,574$     258,216$     263,380$       268,648          Merits ‐                2,022            ‐ ‐ ‐ ‐ ‐ ‐  Overtime ‐ ‐ 140               6,255            ‐ ‐ ‐ ‐  Longevity 1,195            1,745            1,745            ‐ 983               ‐ ‐ ‐  Annual Stipend 2,257            ‐ ‐ ‐ ‐ ‐ ‐ ‐  Certification Pay 4,692            3,900            1,962            983               2,032            2,160            2,203              2,247               Cell Phone Stipend ‐ 3,900            2,375            1,200            2,150            1,860            1,860              1,860               Retirement 98,329          79,822          68,799          3,000            56,206          46,694          47,628            48,581             Medical Insurance 41,879          41,811          33,195          77,012          33,806          20,713          21,127            21,550             Dental Insurance 2,979            3,407            1,813            40,783          1,890            1,390            1,417              1,446               Vision Insurance 300               360               271               3,047            242               280               285                 291                  Life Insurance & Other 3,157            3,646            1,315            316               1,238            1,765            1,800              1,836               Social Security Taxes 28,490          31,234          19,842          3,319            14,700          16,009          16,330            16,656             Medicare Taxes 7,648            7,304            5,715            28,240          4,552            3,744            3,819              3,895               Unemployment Taxes 1,753            1,260            35                 6,605            57                 454               463                 472                  Workers Compensation 849               1,055            1,199            1,008            1,821            1,059            1,080              1,101               Pre‐Employment  Physicals/Testing ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Auto Allowance 11,831          10,800          8,401            787               4,750            8,400            8,400              8,400               Employee Relations ‐ 450               ‐ 8,400            ‐ ‐ ‐ ‐  Total Personnel  $     860,192  $     580,639  $     312,357  $     632,166  $     457,998  $     362,743  $       369,792  $       376,983  Services/Supplies Professional Outside Services 6,989$          9,940$          47,090$        43,000$        103,828$     15,000$        15,300$         15,606$          Records Management 1,843            2,250            1,883            2,250            2,835            ‐ ‐ ‐  Elections 15,929          11,500          24,013          20,550          20,550          ‐ ‐ ‐  Lobbying 2,659            ‐ ‐ ‐ ‐ ‐ ‐ ‐  Advertising 308               4,200            832               1,000            ‐ 1,000            1,020              1,040               Printing 125               815               ‐ 300               124               200               204                 208                  Schools & Training 2,820            11,020          2,462            7,795            139               5,000            5,100              5,202               Service Charges & Fees ‐ ‐ ‐ ‐ 7,795            ‐ ‐ ‐  Communications/Pagers/Mobiles 3,500            1,800            ‐ 1,800            ‐ 500               510                 520                  Equipment Maintenance 441               ‐ ‐ ‐ 447               ‐ ‐ ‐  Dues & Membership 18,777          15,320          17,416          21,750          ‐ 20,000          20,400            20,808             Travel & Per Diem 2,426            5,000            1,827            13,700          21,752          10,000          10,200            10,404             Meetings 3,618            3,770            593               3,770            15,220          5,000            5,100              5,202                 Office Supplies             2,019             2,240 1,880            2,250            3,770            2,000            2,040              2,081                 Postage 1,074            754               1,055            770               2,408            500               510                 520                    Publications/Books/Subscriptions ‐ 422               7,102            430               819               430               439                 447                    Mayor/Council Expense 22,984          25,000          34,405          25,000          4 ‐ ‐ ‐    Small Equipment 58                 ‐ ‐ ‐ ‐ ‐ ‐ ‐    Furniture/Equipment <$5,000 ‐ 1,000            690               1,000            1,482            1,500            1,530              1,561                 Contingency Expense           24,950           25,000 164,171        25,000          36,037          125,000        127,500         130,050            Miscellaneous Expense 2,717            1,000            2,507            1,000            1,000            1,000            1,020              1,040               Total Services/Supplies 113,237$     121,031$     307,926$     171,365$     218,209$     187,130$     190,873$       194,690$        Total Expenditures  $     973,429  $     701,670  $     620,283  $     803,531  $     676,207  $     549,873  $       560,665  $       571,673  TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 13 Town Manager's Office FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED PERSONNEL SCHEDULE POSITION TITLE FY 2023 FY 2024 TOWN MANAGER 1.00 0.80 ASSISTANT TOWN MANAGER 0.00 0.00 ADMINISTRATIVE ANALYST 0.00 0.00 TOWN SECRETARY 1.00 0.00 RECORDS ANALYST 1.00 0.00 ASST TO TOWN MANAGER 1.00 1.00 TOTAL FTEs 4.00 1.80 Moved to their own department FY 2024 15% Funded by EDC4B - 5% Funded by Hotel Occupancy Fund TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 14 Town Secretary's  Office FY 2021  ACTUAL FY 2022  AMENDED FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel  Salaries ‐$              ‐$              ‐$              ‐$              ‐$              147,904$      150,862$       153,879           Overtime ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Longevity ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Annual Stipend ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Certification Pay ‐ ‐ ‐ ‐ ‐ 2,400            2,448              2,497               Cell Phone Stipend ‐ ‐ ‐ ‐ ‐ 900                900                 900                  Retirement ‐ ‐ ‐ ‐ ‐ 19,538          19,929            20,327             Medical Insurance ‐ ‐ ‐ ‐ ‐ 31,495          32,125            32,768             Dental Insurance ‐ ‐ ‐ ‐ ‐ 2,469            2,518              2,568               Vision Insurance ‐ ‐ ‐ ‐ ‐ 516                527                 537                  Life Insurance & Other ‐ ‐ ‐ ‐ ‐ 993                1,013              1,033               Social Security Taxes ‐ ‐ ‐ ‐ ‐ 9,170            9,353              9,541               Medicare Taxes ‐ ‐ ‐ ‐ ‐ 2,145            2,187              2,231               Unemployment Taxes ‐ ‐ ‐ ‐ ‐ 504                514                 524                  Workers Compensation ‐ ‐ ‐ ‐ ‐ 606                619 631  Pre‐Employment  Physicals/Testing ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Auto Allowance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Employee Relations ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Total Personnel  $                ‐    $                ‐    $                ‐     $                ‐    $                ‐     $     218,640  $       222,995  $       227,437  Services/Supplies Professional Outside Services ‐$              ‐$              ‐$              ‐$              ‐$              ‐$              ‐$                ‐$                 Records Management ‐ ‐ ‐ ‐ ‐ 3,750            3,825              3,902               Elections ‐ ‐ ‐ ‐ ‐ 21,500          21,930            22,369             Lobbying ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Advertising ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Printing ‐ ‐ ‐ ‐ ‐ 100                102                 104                  Schools & Training ‐ ‐ ‐ ‐ ‐ 3,250            3,315              3,381               Service Charges & Fees ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Communications/Pagers/Mobiles ‐ ‐ ‐ ‐ ‐ 100                102                 104                  Equipment Maintenance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Dues & Membership ‐ ‐ ‐ ‐ ‐ 385                393                 401                  Travel & Per Diem ‐ ‐ ‐ ‐ ‐ 1,000            1,020              1,040               Meetings ‐ ‐ ‐ ‐ ‐ 200                204                 208                    Office Supplies ‐ ‐ ‐ ‐ ‐ 1,300            1,326              1,353                 Postage ‐ ‐ ‐ ‐ ‐ 50 51 52    Publications/Books/Subscriptions ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐    Mayor/Council Expense ‐ ‐ ‐ ‐ ‐ 12,000          12,000            12,000               Small Equipment ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐    Furniture/Equipment <$5,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐    Contingency Expense ‐ ‐ ‐ ‐ ‐  ‐ ‐ ‐    Miscellaneous Expense ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Total Services/Supplies ‐$              ‐$              ‐$              ‐$              ‐$              43,635$        44,268$          44,913$           Total Expenditures  $                ‐     $                ‐    $                ‐     $                ‐     $                ‐     $     262,275  $       267,263  $       272,350  POSITION TITLE FY 2023 FY 2024 TOWN SECRETARY 0.00 1.00 RECORDS ANALYST 0.00 1.00 TOTAL FTEs 0.00 2.00 PERSONNEL SCHEDULE Moved From Town Manager  Department to their own  TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 15 Legal FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel Salaries -$ -$ -$ -$ -$ -$ -$ -$ Longevity - - - - - - - - Stipend - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Outside Services 118,689$ 126,100$ 188,874$ 150,000$ 200,000$ 225,000$ 229,500$ 234,090$ Legal Notices - - - - - - - - Schools & Training - - - - - - - - Communications/Pagers/Mobiles - - - - - - - - Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Office Supplies - 200 - 200 - 100 102 104 Postage 67 30 - 30 30 30 31 31 Publications/Books/Subscriptions - - 267 - - 300 306 312 Miscellaneous Expense - - - - - - - - Total Services/Supplies 118,755$ 126,330$ 189,141$ 150,230$ 200,030$ 225,430$ 229,939$ 234,537$ Total Expenditures 118,755$ 126,330$ 189,141$ 150,230$ 200,030$ 225,430$ 229,939$ 234,537$ POSITION TITLE FY 2023 FY 2024 TOWN ATTORNEY 0.00 0.00 TOTAL FTEs 0.00 0.00 PERSONNEL SCHEDULE TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 16 Police FY 2021  ACTUAL FY 2022  AMENDED FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel   Salaries 1,769,400$  1,918,640$  1,882,532$  1,960,171$  2,117,958$  2,367,547$  2,414,898$    2,463,196$     Seasonal 72,758           103,452        71,426           129,000        81,466           129,000        131,580          134,212           Merits ‐ 37,178           ‐ 95,662           ‐ ‐ ‐ ‐    Overtime 137,033        144,832        214,283        150,040        205,775        150,040        153,041          156,102           Longevity 6,373             8,838             8,053             8,968             9,148             9,813             10,009            10,209              Annual Stipend 6,000             ‐ 1,500             ‐ ‐ ‐ ‐ ‐  Certification 22,996           24,600           21,947           26,700           25,507           29,100           29,682            30,276              Cell Phone Stipend ‐ 7,200             5,219             5,400             5,357             4,500             7,200              7,200              Retirement 263,059        262,625        273,812        285,104        285,104        332,573        339,225          346,009         Medical Insurance 153,968        162,949        124,152        185,624        156,312        196,051        199,972          203,971         Dental Insurance 11,105           12,174           7,383             13,149           9,007             16,984           17,324            17,670            Vision Insurance 1,342             1,507             997                1,362             1,264             3,693             3,767              3,843              Life Insurance & Other 11,024           13,919           8,562             13,983           10,353           10,359           10,567            10,778            Social Security Taxes 120,678        132,866        131,129        141,670        105,506        164,088        167,370          170,718         Medicare Taxes 28,404           31,075           30,903           33,117           31,045           38,376           39,143            39,926            Unemployment Taxes 11,385           6,552             754                6,552             336                7,056             7,197              7,341              Workers' Compensation 30,308           30,219           34,345           44,534           130,000        128,045        130,606          133,218         Pre‐Employment Physicals/Testing 750                ‐ 2,083             1,500             1,500             1,500             1,530              1,561              Total Personnel  $  2,646,582  $  2,898,626  $  2,819,080  $  3,102,536  $  3,175,636  $  3,588,725  $    3,663,110  $  3,736,228  Services & Supplies    Professional Outside Services 4,313$           ‐$               1,000$           ‐$               ‐$               ‐$               ‐$                 ‐$                   Advertising ‐ 1,500             286                1,500             1,500             1,500             1,530              1,561                 Legal Notices ‐ ‐ 7 ‐ ‐ ‐ ‐ ‐     Printing 195                ‐ 565                ‐ ‐ ‐ ‐ ‐     Abatements ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐     Schools & Training 888                ‐ 790                ‐ ‐ ‐ ‐ ‐     Communications/Pagers/Mobiles 18,953           17,621           18,198           17,621           17,621           17,621           17,973            18,333               Building Maintenance ‐ ‐ 889                ‐ ‐ ‐ ‐ ‐     Vehicle Maintenance 27,427           45,000           42,110           50,000           50,000           50,000           51,000            52,020               Equipment Maintenance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐     Dispatch ‐ Denton County 47,489           42,439           42,439           40,484           40,484           40,484           41,294            42,120               Dues & Membership 2,481             4,100             3,588             4,100             4,100             4,100             4,182              4,266                 Travel & Per Diem 7,248             10,500           8,977             10,500           10,500           10,500           10,710            10,924               Meetings 422                ‐ 783                ‐ ‐ ‐ ‐ ‐     Office Supplies 3,426             ‐ 174                ‐ ‐ ‐ ‐ ‐     Postage 1,151             ‐ 130                ‐ ‐ ‐ ‐ ‐     Publications/Books/Subscription 417                ‐ ‐ ‐ ‐ ‐ ‐ ‐     Fuel 44,032           94,248           67,745           95,000           85,169           95,000           96,900            98,838               Uniforms 22,375           23,500           23,237           26,000           26,000           26,000           26,520            27,050               Protective Clothing ‐ ‐ 85 ‐ ‐ ‐ ‐ ‐     Investigative Materials 3,123             6,000             8,921             6,000             6,000             6,000             6,120              6,242                 Animal Control 3,241             4,750             1,790             4,750             4,750             4,750             4,845              4,942                 Small Equipment 5,242             2,500             5,620             2,500             2,500             2,500             2,550              2,601              TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 17 Police FY 2021  ACTUAL FY 2022  AMENDED FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED    Furniture/Equipment <$5,000 ‐ 2,500              ‐ 2,500             2,500             2,500             2,550              2,601                 Maintenance Supplies ‐ ‐ 37 ‐ ‐ ‐ ‐ ‐     Miscellaneous Expense 1,706             2,000             2,350             2,000             2,000             2,000             2,040              2,081                 Capital Outlay 2,585             ‐ 6,215             ‐ ‐ ‐ ‐ ‐     Programs & Special Projects 3,005             8,500             10,096           8,500             8,500             18,500           18,870            19,247            Total Services/Supplies  $      199,717  $      265,158  $      246,032  $      271,455  $      261,624  $      281,455  $       287,084  $      292,826  Total Expenditures  $  2,846,299  $  3,163,784  $  3,065,112  $  3,373,991  $  3,437,261  $  3,870,180  $    3,950,194  $  4,029,054  POSITION TITLE FY 23 FY 24 POLICE CHIEF 1.0 1.0 POLICE CAPTAIN 2.0 2.0 LIEUTENANT 1.0 1.0 CID SERGEANT 0.0 0.0 POLICE SERGEANT 3.0 4.0 ANIMAL CONTROL OFFICER 1.0 1.0 DETECTIVE/JUVENILE INVESTIGATOR 2.0 2.0 SRO 2.0 2.0 POLICE OFFICER 11.0 11.0 POLICE CADET 0.0 0.0 CRIME ANALYST 1.0 1.0 EVIDENCE CUSTODIAN/PATROL ASST 1.0 1.0 SENIOR ADMINISTRATIVE ASSISTANT 1.0 1.0 SCHOOL CROSSING GUARDS ‐ SEASONAL 0.0 0.0 TOTAL FTEs 26.0 27.0 PERSONNEL SCHEDULE TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 18 Emergency Medical Services FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel Salaries 695,169$ 728,028$ 727,016$ 745,734$ 873,107$ 950,494$ 969,503$ 988,893$ Part-Time 49,275 50,078 37,954 50,000 29,779 50,000 51,000 52,020 Merits - 13,550 - 35,337 - - - - Overtime 116,040 84,405 128,568 83,580 163,352 40,303 41,109 41,931 Longevity 7,343 7,254 7,574 7,607 6,916 7,441 7,590 7,742 Annual Stipend 1,875 - - - - - - - Certification 10,177 11,438 8,278 10,838 10,547 11,250 11,475 11,705 Cell Phone Stipend - 1,800 1,082 900 1,430 1,350 900 900 Retirement 111,244 110,223 113,615 115,753 139,119 130,884 133,502 136,172 Medical Insurance 74,926 74,102 64,889 91,140 81,160 79,022 80,602 82,214 Dental Insurance 5,436 5,582 3,968 6,544 3,777 4,472 4,561 4,653 Vision Insurance 507 539 506 631 605 594 606 618 Life Insurance & Others 4,511 5,635 3,213 5,638 4,141 3,921 3,999 4,079 Social Security Taxes 51,644 52,084 53,569 53,339 38,964 61,194 62,418 63,666 Medicare Taxes 12,082 12,182 12,560 12,474 9,881 14,311 14,598 14,890 Unemployment Taxes 4,847 2,394 209 2,520 124 2,520 2,570 2,622 Workers' Compensation 17,868 17,816 20,249 19,810 55,000 58,584 59,756 60,951 Pre-Employment Physicals/Testing 3,938 5,960 5,939 - 5,315 - - - Total Personnel $ 1,166,882 $ 1,183,070 $ 1,189,189 $ 1,241,845 $ 1,423,218 $ 1,416,339 $ 1,444,189 $ 1,473,055 Services/Supplies Professional Outside Services 3,314$ 1,750$ 187,170$ 1,750$ 1,750$ 1,750$ 1,785$ 1,821$ Physicals & Testing - - - - - 7,000 7,000 7,000 Software & Support - - - - - 11,085 Collection Fees 11,841 20,000 2,532 - - - - - Hazmat Disposal 51 240 154 240 240 240 245 250 Radios 1,339 2,250 2,138 1,500 1,500 1,500 1,530 1,561 Schools & Training 1,249 9,205 2,135 9,205 9,205 9,205 9,389 9,577 Electricity 5,530 8,400 5,853 8,400 8,400 8,400 8,568 8,739 Water 3,734 4,000 3,318 4,000 4,000 4,000 4,080 4,162 Communications/Pagers/Mobiles 5,033 4,510 6,032 4,510 7,062 4,510 4,600 4,692 Building Maintenance 2,373 3,000 4,093 3,000 9,776 3,000 3,060 3,121 Vehicle Maintenance 8,091 10,265 10,659 10,265 10,265 12,335 12,582 12,834 Equipment Maintenance 6,019 12,919 12,943 12,919 12,919 12,919 13,177 13,441 Emergency Management 1,000 4,582 11,392 4,582 4,582 4,582 4,674 4,767 Dispatch - Denton County 3,946 4,020 4,021 5,061 5,061 5,622 5,734 5,849 Dues & Membership 1,135 3,406 1,780 3,406 3,406 3,406 3,474 3,544 Flags & Repairs - - - 11,000 11,220 11,444 Travel & Per Diem 2,819 5,326 4,224 5,326 6,436 5,326 5,433 5,541 Meetings 434 750 735 750 750 750 765 780 Safety Programs - 2,650 - 1,500 1,500 1,500 1,530 1,561 Office Supplies 411 600 312 600 600 600 612 624 Postage 3 100 49 100 100 100 102 104 Publications/Books/Subscriptions 297 300 - 300 300 300 306 312 Fuel 3,620 13,265 6,287 13,265 13,265 13,265 13,530 13,801 Uniforms 7,623 9,645 9,082 9,645 9,645 9,645 9,838 10,035 Medical Control 19,755 20,658 20,535 21,278 21,278 21,598 22,030 22,471 Pharmacy 4,429 6,500 4,815 6,695 6,695 7,030 7,171 7,314 Oxygen 1,381 2,000 1,114 2,060 2,060 2,060 2,101 2,143 Safety Equipment/Protective Clothing - - - 20,000 20,000 20,000 20,400 20,808 Disposable Supplies 10,160 11,800 10,943 12,154 12,154 12,518 12,768 13,024 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 19 Emergency Medical Services FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Small Equipment 5,474 10,800 8,263 23,046 23,046 10,800 11,016 11,236 Maintenance Supplies - 300 64 1,500 1,500 1,500 1,530 1,561 Miscellaneous Expense 55,814 2,000 1,654 2,000 2,000 2,000 2,000 2,000 Total Services/Supplies $ 166,875 $ 175,241 $ 322,297 $ 189,057 $ 199,495 $ 209,546 $ 202,251 $ 206,116 Capital Equipment 1,262$ -$ -$ -$ -$ -$ -$ -$ Capital Expenses (631) 50,000 39,706 - - - - - Total Capital $ 631 $ 50,000 $ 39,706 $ - $ - $ - $ - $ - Total Expenditures $ 1,334,387 $ 1,408,311 $ 1,551,192 $ 1,430,902 $ 1,622,714 $ 1,625,885 $ 1,646,439 $ 1,679,170 POSITION TITLE FY23 FY24 FIRE CHIEF 0.50 0.50 FIRE MARSHAL/DEPUTY CHIEF 0.50 0.50 FIRE CAPTAIN 1.50 1.50 FIREFIGHTER-PARAMEDIC 4.50 4.50 FIREFIGHTER-EMT-P 0.50 0.50 DRIVER/ENGINEER 1.50 1.50 SENIOR ADMINISTRATIVE ASSISTANT 0.50 0.50 PART TIME FF 6.00 6.00 TOTAL FTEs 15.50 15.50 PERSONNEL SCHEDULE TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 20 Fire FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel Salaries $ 697,489 $ 728,028 $ 693,010 $ 745,734 $ 867,427 $ 950,494 $ 969,503 $ 988,893 Part-Time 49,275 50,078 37,954 50,000 29,779 50,000 51,000 52,020 Merits - 13,550 - 35,337 - - - - Overtime 115,592 84,405 128,564 83,580 142,736 40,303 41,109 41,931 Longevity 7,343 7,254 7,574 7,607 6,916 7,441 7,590 7,742 Annual Stipend 1,875 - - - - - - - Certification 10,176 11,438 8,277 10,838 10,546 11,250 11,475 11,705 Cell Phone Stipend - 1,800 1,082 900 1,430 1,350 1,350 1,350 Retirement 113,794 110,223 109,271 115,753 136,667 130,884 133,502 136,172 Medical Insurance 76,715 74,102 64,881 91,140 80,337 82,322 83,968 85,648 Dental Insurance 5,559 5,581 3,959 6,544 3,728 8,808 8,984 9,164 Vision Insurance 513 539 498 631 592 1,980 2,020 2,060 Life Insurance & Others 4,633 5,635 3,195 5,638 4,096 3,921 3,999 4,079 Social Security Taxes 52,773 52,084 51,451 53,339 38,956 61,194 62,418 63,666 Medicare Taxes 12,338 12,182 12,057 12,474 9,874 14,311 14,598 14,890 Unemployment Taxes 4,993 2,394 207 2,520 123 2,520 2,570 2,622 Workers' Compensation 17,868 17,816 20,249 19,810 19,810 58,584 59,756 60,951 Pre-Employment Physicals/Testing 4,078 5,960 4,342 - 5,785 - - - Tuition Reimbursement 5,074 8,290 4,043 - 2,646 7,000 7,140 7,283 Total Personnel $ 1,180,087 $ 1,191,359 $ 1,150,614 $ 1,241,845 $ 1,361,448 $ 1,432,360 $ 1,460,981 $ 1,490,173 Services/Supplies Professional Outside Services $ 1,567 $ 1,750 $ 40,504 $ 1,750 $ 1,750 $ 1,750 $ 1,785 $ 1,821 Physicals/Testing - - - - - 7,000 7,000 7,000 Software & Support 12,354 17,164 14,564 17,164 18,496 11,085 11,307 11,533 Tax Administration 1,521 1,605 1,542 1,600 1,579 1,600 1,632 1,665 Advertising - 1,500 - 1,000 - 200 204 208 Printing 280 500 266 300 249 1,100 1,122 1,144 Schools & Training 9,478 19,900 11,449 19,900 19,900 19,900 20,298 20,704 Electricity 5,530 8,400 5,853 8,400 9,094 8,400 8,568 8,739 Water 3,734 4,000 3,318 4,000 4,489 4,000 4,080 4,162 Communications/Pagers/Mobiles 14,692 16,691 18,816 16,691 18,389 16,691 17,025 17,365 Building Maintenance 25,176 43,261 55,628 22,200 42,512 37,200 37,944 38,703 Vehicle Maintenance 17,136 40,800 24,128 40,800 41,311 49,029 50,010 51,010 Equipment Maintenance 10,241 18,715 11,155 18,715 19,063 18,715 19,089 19,471 Emergency Management 1,000 1,000 - 1,000 1,000 1,000 1,020 1,040 Dispatch - Denton County 3,946 4,020 4,021 5,061 5,061 5,622 5,734 5,849 Dues & Membership 20,417 20,337 19,154 20,337 20,337 27,242 27,787 28,343 Flags & Repairs 215 - - - - - - - Travel & Per Diem 8,236 14,510 17,410 14,510 14,924 14,510 14,800 15,096 Office Supplies 327 500 267 500 535 500 510 520 Printer Supplies 1,007 1,400 1,371 1,600 1,877 2,600 2,652 2,705 Postage 73 100 65 100 112 100 102 104 Publications/Books/Subscriptions 297 350 - 350 350 350 357 364 Fuel 8,997 12,215 12,141 12,225 12,879 12,225 12,470 12,719 Uniforms 7,850 9,645 9,129 9,645 10,847 9,645 9,838 10,035 Safety Equipment/Protective Clothing 8,970 27,700 16,026 40,000 40,057 40,000 40,800 41,616 Disposable Supplies - - 46 - 35 - - - TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 21 Fire FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Small Equipment 161 4,950 4,705 9,542 11,148 4,950 5,049 5,150 Hardware 1,106 4,458 2,504 4,458 4,458 4,458 4,547 4,638 Maintenance Supplies 375 1,500 1,648 1,500 1,772 1,500 1,530 1,561 Miscellaneous Expense 3,562 4,000 3,954 4,000 4,100 4,000 4,080 4,162 Programs & Special Projects 9,649 16,931 16,402 16,931 18,538 16,931 17,270 17,615 Total Services/Supplies $ 177,895 $ 297,902 $ 296,067 $ 294,279 $ 324,860 $ 322,303 $ 328,609 $ 335,042 Capital Equipment $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - 6,500 - - Capital Expenses (Will come from - - - - - - - - Total Capital $ - $ - $ - $ - $ - $ 6,500 $ - $ - Total Expenditures $ 1,357,983 $ 1,489,261 $ 1,446,681 $ 1,536,124 $ 1,686,308 $ 1,761,163 $ 1,789,590 $ 1,825,215 POSITION TITLE FY23 FY24 FIRE CHIEF 0.50 0.50 FIRE MARSHAL/DEPUTY CHIEF 0.50 0.50 FIRE CAPTAIN 1.50 1.50 FIREFIGHTER-PARAMEDIC 4.50 4.50 FIREFIGHTER-EMT-P 0.50 0.50 DRIVER/ENGINEER 1.50 1.50 SENIOR ADMINISTRATIVE ASSISTANT 0.50 0.50 PART TIME FF 6.00 6.00 TOTAL FTEs 15.50 15.50 PERSONNEL SCHEDULE TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 22 Streets FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel Salaries $ 35,641 $ 48,488 $ 45,648 $ 84,377 $ 87,173 $ 79,076 $ 80,657 $ 82,270 Merits - 789 - 4,286 - - - - Overtime 2,338 2,000 2,712 2,000 500 2,000 2,040 2,081 Longevity 159 293 293 804 804 815 831 847 Annual Stipend 450 - - - - - - Certification - - - - - - - - Cell Phone Stipend - 540 514 540 566 360 540 540 Retirement 5,225 5,490 5,836 11,736 11,727 10,446 10,655 10,868 Medical Insurance 24 - 177 8,765 7,838 9,174 9,357 9,544 Dental Insurance 480 483 383 1,418 1,018 1,728 1,763 1,798 Vision Insurance 42 43 50 126 130 361 369 376 Life Insurance & Other 207 295 232 622 527 447 456 466 Social Security Taxes 2,344 2,670 2,748 5,439 3,571 5,027 5,127 5,230 Medicare Taxes 548 624 642 1,272 835 1,176 1,199 1,223 Unemployment Taxes 241 151 57 403 14 353 360 367 Workers' Compensation 1,347 1,343 1,526 3,787 4,838 6,178 6,302 6,428 Pre-Employment Physicals/Testing - - - - - - - - Total Personnel 49,047$ 63,209$ 60,818$ 125,575$ 119,541$ 117,139$ 119,655$ 122,037$ Services/Supplies Professional Services-PID Utility $ 73 $ - $ - $ - $ - $ - $ - $ - Schools & Training 575 750 - 750 750 3,000 3,060 3,121 Electricity 141,656 176,000 142,768 176,000 176,000 176,000 179,520 183,110 Water 1,569 1,400 1,624 1,400 2,782 1,400 1,428 1,457 Communications/Pagers/Mobiles 1,879 1,750 1,158 1,750 1,158 1,750 1,785 1,821 Property Maintenance 56 - 23,600 - - - - - Building Maintenance 293 400 5,402 400 400 400 - - Vehicle Maintenance 55 1,000 459 1,000 1,000 601 613 625 Equipment Maintenance 580 2,500 813 2,500 2,500 500 510 520 Street Maintenance 44 - 1,606 2,500 2,500 1,500 1,530 1,561 Dues & Membership 111 120 186 120 310 1,000 1,020 1,040 Travel & Per Diem - 300 645 300 300 300 306 312 Meetings - 150 - 150 150 150 153 156 Office Supplies 25 250 - 250 250 250 255 260 Postage 65 100 24 100 100 100 102 104 Uniforms 1,076 1,200 2,005 1,200 1,200 1,200 1,224 1,248 Small Tools 10 200 - 200 200 200 204 208 Total Services/Supplies 148,067$ 186,120$ 180,291$ 188,620$ 189,600$ 188,351$ 191,710$ 195,544$ Total Expenditures $ 197,113 $ 249,329 $ 241,109 $ 314,195 $ 309,141 $ 305,490 $ 311,365 317,581$ POSITION TITLE FY 2023 FY 2024 STREETS MAINTENANCE WORKER 1.00 1.00 STREETS SUPERINTENDENT 0.60 0.40 TOTAL FTEs 1.60 1.40 PERSONNEL SCHEDULE 40% Funded by Street Maintenance - 10% Funded by Drainage TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 23 Parks FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel Salaries $ 584,621 $ 601,487 $ 584,295 $ 637,263 $ 637,263 $ 617,479 $ 629,829 $ 642,425 Part-Time 19,758 18,002 17,456 18,824 18,824 18,824 19,200 19,584 Merits - 11,173 - 32,939 - - - - Overtime 11,460 15,000 20,950 15,000 15,000 15,000 15,300 15,606 Longevity 6,541 7,509 7,654 8,383 7,654 7,230 7,375 7,522 Annual Stipend 8,250 - - - - - - - Certification 2,762 2,700 900 1,200 - - - - Cell Phone Stipend - 900 482 900 900 1,800 900 900 Retirement 84,041 76,145 78,782 88,179 88,179 80,664 82,277 83,923 Medical Insurance 87,620 79,105 72,155 110,269 110,269 103,030 105,091 107,193 Dental Insurance 6,054 5,859 4,409 7,728 7,728 9,085 9,267 9,452 Vision Insurance 698 679 674 878 878 1,574 1,606 1,638 Life Insurance & Other 4,266 4,177 3,268 4,655 4,655 3,309 3,375 3,443 Social Security Taxes 38,429 38,076 37,720 42,243 42,243 39,158 39,941 40,740 Medicare Taxes 8,988 8,904 8,822 9,880 9,880 9,158 9,341 9,528 Unemployment Taxes 5,164 3,150 225 3,654 3,654 3,125 3,187 3,251 Workers' Compensation 19,100 12,351 14,037 13,524 13,633 22,197 22,641 23,094 Pre-Employment Physicals/Testing 81 150 378 150 150 150 153 156 Total Personnel $ 887,832 $ 885,367 $ 852,208 $ 995,667 $ 960,908 $ 931,784 $ 949,483 $ 968,455 Services/Supplies Professional Outside Services $ 1,312 $ - $ - $ - $ - $ 14,400 $ 14,688 $ 14,982 Advertising 50 50 528 500 500 500 510 520 Schools & Training 2,867 3,980 2,990 3,980 3,980 3,980 4,060 4,141 Electricity 41,562 52,000 46,711 52,000 52,000 52,000 53,040 54,101 Water 118,299 239,371 166,986 200,000 180,000 200,000 204,000 208,080 Communications/Pagers/Mobiles 5,955 8,634 5,414 8,634 8,634 8,634 8,807 8,983 Property Maintenance 153,503 212,150 183,923 212,150 212,150 218,515 222,885 227,342 Building Maintenance 2,375 2,000 100 5,000 1,900 5,000 5,100 5,202 Vehicle Maintenance 9,753 12,000 11,615 11,915 8,500 11,915 12,153 12,396 Equipment Maintenance 18,970 15,000 7,815 15,000 15,000 15,000 15,300 15,606 Independent Labor 38,500 90,000 49,272 110,000 80,000 110,000 112,200 114,444 Storage Rental 1,335 - - - - - - - Portable Toilets 5,445 4,160 3,440 4,160 3,000 4,160 4,243 4,328 Dues & Membership 361 1,475 443 1,475 1,475 1,475 1,505 1,535 Travel & Per Diem 998 2,586 3,692 2,586 2,586 2,586 2,638 2,690 Meetings 526 750 906 750 750 750 765 780 Tree City 4,601 10,000 7,657 10,000 9,700 10,000 10,200 10,404 Office Supplies 1,510 500 456 500 500 500 510 520 Postage 68 25 51 25 25 25 26 26 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 24 Parks FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Publications/Books/Subscriptions 156 700 582 700 700 700 714 728 Fuel 16,858 19,776 23,530 19,776 19,776 19,776 20,172 20,575 Uniforms 7,191 8,340 6,376 8,340 8,340 8,640 8,813 8,989 Small Tools 10,343 13,000 7,327 13,000 13,000 13,000 13,260 13,525 Safety Equipment 3,579 4,220 3,533 4,220 4,220 4,220 4,304 4,390 Small Equipment - - - 3,500 3,500 3,500 3,570 3,641 Furniture/Equipment <$5,000 - 3,500 215 - - 3,500 - - Miscellaneous Expense 156 - 217 - - - - - Total Services/Supplies $ 446,273 $ 704,217 $ 533,779 $ 688,211 $ 630,236 $ 712,776 $ 723,461 737,930$ Total Expenditures $ 1,334,105 $ 1,589,584 $ 1,385,986 $ 1,683,878 $ 1,591,144 $ 1,644,559 $ 1,672,944 1,706,385$ POSITION TITLE FY 2023 FY 2024 P & R DIRECTOR 0.4 0.4 PARKS SUPERVISOR 0.0 0.0 PARKS CREW LEADER 2.0 2.0 ATHLETICS CREW LEADER 1.0 1.0 SENIOR ADMINISTRATIVE ASSISTANT 1.0 1.0 PARKS MAINTENANCE WORKER 7.0 7.0 PARKS IRRIGATOR 1.0 1.0 TOTAL FTEs 12.4 12.4 PERSONNEL SCHEDULE TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 25 Recreation FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel   Salaries  $     139,086  $     204,110  $     207,352  $     260,615  $     260,615  $     283,078  $    288,739  $    294,514    Part Time ‐ 18,179          470               ‐ 2,500            ‐ ‐ ‐    Seasonal 166,783       202,342       170,619       220,000       220,000       261,359       266,586       271,918           Merits ‐ 2,353            ‐ 12,991          ‐  ‐                ‐                ‐                    Overtime ‐ ‐ 973               ‐ 10,000          9,750            9,945            10,144             Longevity 814               884               739               1,568            784               ‐ ‐ ‐     Annual Stipend 1,613            ‐ ‐ ‐ ‐ ‐ ‐ ‐     Certification 1,691            1,200            1,906            1,590            1,590            1,740            1,775            1,810                Cell Phone Stipend ‐ 1,485            1,372            2,385            2,337            3,510            1,485            1,485                Retirement 19,353          26,652          27,173          35,491          35,491          37,395          38,142         38,905             Medical Insurance 15,558          24,861          22,260          46,822          27,722          24,785          25,281         25,787             Dental Insurance 1,073            1,646            1,364            3,187            1,533            2,251            2,296            2,342                Vision Insurance 103               177               181               301               229               511               521               532                   Life Insurance & Other 984               1,500            1,038            1,910            1,412            1,595            1,626            1,659                Social Security Taxes 18,768          26,447          22,920          28,934          28,934          33,755          34,430         35,119             Medicare Taxes 4,389            6,186            5,360            6,767            6,767            7,894            8,052            8,213                Unemployment Taxes 7,443            2,925            628               2,321            462               3,856            3,933            4,011                Workers' Compensation 6,272            7,083            8,050            4,542            4,542            19,600          19,992         20,392             Pre‐Employment Physicals/Testing 3,265            3,000            3,856             ‐ ‐ ‐ ‐ ‐  Total Personnel  $     387,194  $     531,030  $     476,259  $     629,424  $     604,917  $     691,078  $    702,805  $    716,831  Services/Supplies    Professional Outside Services  $         3,880  $         2,750  $         5,362  $         2,750  $         2,750  $         2,750  $         2,805  $         2,861     Software & Support 1,658            1,375            3,958            1,500            1,500            6,000            6,120            6,242                Health Inspections 300               450               ‐ 500               500               500               510               520                   Advertising 894               325               1,142            325               325               1,200            1,224            1,248                Printing 829               1,200            384               1,200            1,200            600               612               624                   Schools & Training 2,991            4,210            3,729            4,210            4,210            6,000            6,120            6,242                Service Charges & Fees 8,547            10,800          3,000            10,800          3,000            3,000            3,060            3,121                Electricity 21,488          25,065          29,359          25,065          25,065          30,000          30,600         31,212             Water 17,239          54,810          25,952          30,000          30,000          30,000          30,600         31,212             Communications/Pagers/Mobiles 3,416            4,769            7,804            7,000            1,867            2,000            2,040            2,081                Property Maintenance 25,748          20,000          19,016          27,000          20,000          27,000          27,540         28,091             Equipment rental/Lease 7,306            8,600            16,683          17,000          18,036          17,000          17,340         17,687             Storage Rental 4,215            12,000          5,618            12,000          6,000            12,000          12,240         12,485             Dues & Membership 5,176            9,010            5,084            7,500            6,000            7,500            7,650            7,803                Travel & Per Diem 2,846            1,650            3,590            1,650            1,500            1,650            1,683            1,717                Meetings 857               500               903               500               500               500               510               520                   Field Trips 15,500          8,600            17,772          15,000          15,000          20,000          20,400         20,808             Office Supplies 1,174            1,500            3,381            1,500            1,500            1,500            1,530            1,561                Postage 106               2,606            102               1,000            1,000            1,000            1,020            1,040                Publications/Books/Subscriptions 84                  200               164               200               200               200               204               208                   Fuel 611               1,719            639               1,719            451               1,719            1,753            1,788                Uniforms 8,623            9,750            5,635            9,750            9,500            9,750            9,945            10,144             Chemicals 21,569          22,000          20,727          27,000          17,500          27,000          27,540         28,091             Concessions 11,419          9,500            8,808            9,500            9,500            9,500            9,690            9,884                Program Supplies 2,333            5,000            4,232            5,000            12,883          5,000            5,100            5,202                Community Events ‐ 1,200            9,500            1,200            1,200            ‐ ‐ ‐  TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 26 Recreation FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED    Safety Equipment 1,653            1,620            1,920            4,000            4,000            4,000            4,080            4,162                Small Equipment 539               ‐ 36 ‐ ‐ ‐ ‐ ‐     Furniture/Equipment <$5,000 3,137            5,200            1,228            5,200            4,064            5,200            5,304            5,410                Hardware 3,207            2,000            484               2,000            2,000            2,000            2,040            2,081                Maintenance Supplies 856               2,000            834               2,000            1,000            2,000            2,040            2,081                Miscellaneous Expenses ‐ 300               2,529            300               300               300               306               312                Total Services/Supplies 178,201$     230,709$     209,575$     234,369$     202,551$     236,869$     241,606$     246,439$      Total Expenditures  $     565,395  $     761,739  $     685,834  $     863,793  $     807,468  $     927,947  $    944,411 963,270$      POSITION TITLE FY 2023 FY 2024   P & R DIRECTOR 0.4 0.4 RECREATION COORDINATOR 3.0 3.0 SENIOR ADMINISTRATIVE ASSISTANT 1.0 1.0 CAMP STAFF ‐ SEASONAL POOL STAFF ‐ SEASONAL TOTAL FTEs 4.4 4.4 PERSONNEL SCHEDULE TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 27 Community Events FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Services/Supplies Advertising $ 417 $ 1,224 $ 736 $ 1,300 $ 1,300 $ 1,300 $ 1,326 $ 1,353 Legal Notices - - - - - - - - Printing - 612 - 612 - - - - Schools & Training - - - - - - - - Event Rentals 10,049 25,000 33,213 40,000 40,000 40,000 40,800 41,616 Dues & Membership - - - - - - - - Travel & Per Diem - - - - - - - - Uniforms - - - - - - - - Program Supplies 8,529 11,675 16,578 15,000 15,000 15,000 15,300 15,606 Miscellaneous Expense - - 13,832 - - - - - Prompt Payment Interest - - - - - - - - Total Services/Supplies 18,995$ 38,511$ 64,359$ 56,912$ 56,300$ 56,300$ 57,426$ 58,575$ Total Expenditures 18,995$ 38,511$ 64,359$ 56,912$ 56,300$ 56,300$ 57,426$ 58,575$ TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 28 Community Development FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel Salaries $ 280,257 $ 273,470 $ 254,178 $ 243,196 $ 283,272 $ 231,890 $ 236,528 $ 241,259 Merits - 3,948 - 11,485 - - - - Overtime 2,547 5,000 - 5,000 595 5,000 5,100 5,202 Longevity 1,928 963 963 1,031 1,275 1,746 1,780 1,816 Stipend 1,875 - - - - - - - Certification 1,450 900 1,412 1,500 2,634 3,000 3,060 3,121 Cell Phone Stipend - 1,800 1,715 1,350 1,736 1,350 1,800 1,800 Retirement 38,878 27,062 32,839 31,871 36,688 31,260 31,885 32,523 Medical Insurance 21,503 11,404 18,010 18,173 13,973 9,880 10,078 10,279 Dental Insurance 1,372 1,525 1,607 1,937 1,637 1,554 1,585 1,617 Vision Insurance 178 166 266 223 273 383 391 399 Life Insurance & Other 1,498 1,480 1,349 1,678 1,506 1,185 1,209 1,233 Social Security Taxes 17,607 13,022 15,390 14,797 11,382 14,672 14,965 15,264 Medicare Taxes 4,118 3,046 3,600 3,461 2,662 3,431 3,500 3,570 Unemployment Taxes 1,557 756 158 882 73 882 900 918 Workers' Compensation 3,028 3,419 3,886 2,099 2,099 1,742 1,777 1,813 Pre-Employment Physicals/Testing 45 - 45 - - - - - Total Personnel 377,841$ 347,961$ 335,417$ 338,683$ 359,805$ 307,976$ 314,559$ 320,814$ Services/Supplies Professional Outside Services $ - $ - $ - $ 42,000 $ 42,000 $ 32,000 $ 32,640 $ 33,293 Engineering 79,211 90,000 59,747 42,000 42,000 42,000 42,840 43,697 Plan Review Services 10,173 10,000 - 4,000 4,000 4,000 4,080 4,162 Health Inspections 7,255 7,000 11,664 14,000 14,000 18,000 18,360 18,727 Inspection Services 36,890 10,000 19,210 18,000 18,000 24,000 24,480 24,970 Advertising 1,296 1,500 2,219 1,500 1,500 1,500 1,530 1,561 Legal Notices 147 - 946 - - - - - Printing 35 600 102 600 600 600 612 624 Abatements 765 2,000 935 2,000 2,000 2,000 2,040 2,081 Schools & Training 1,575 4,000 1,456 4,000 4,000 4,000 4,080 4,162 Communications/Pagers/Mobiles 2,793 4,000 1,368 4,000 1,949 2,000 2,040 2,081 Vehicle Maintenance 1,774 4,000 4,824 4,000 4,000 3,000 3,060 3,121 Dues & Membership 1,664 1,500 170 1,500 1,500 1,500 1,530 1,561 Travel & Per Diem 84 2,000 1,701 2,000 2,000 2,000 2,040 2,081 Meetings 23 250 142 250 250 500 510 520 Plat Filing Fees - 350 - 350 350 850 867 884 Inspection Fees - 145 145 145 145 145 148 Office Supplies 1,046 1,000 1,107 1,000 1,000 1,000 1,020 1,040 Postage 445 500 451 500 500 500 510 520 Publications/Books/Subscriptions 1,031 2,000 1,525 3,000 3,000 3,000 3,060 3,121 Fuel 1,215 4,000 2,850 4,000 4,000 4,000 4,080 4,162 Uniforms 914 2,000 1,558 2,000 2,000 2,000 2,040 2,081 Miscellaneous Expense - 500 182 500 500 500 510 520 Vehicles - - 10 - - 2,000 2,040 2,081 Total Services/Supplies $ 148,336 $ 147,200 $ 112,312 $ 151,345 $ 149,294 $ 151,095 $ 154,114 157,196$ Total Expenditures $ 526,177 $ 495,161 $ 447,729 $ 490,028 $ 509,099 $ 459,071 $ 468,673 478,010$ TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 29 Finance FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel Salaries $ 303,474 $ 332,195 $ 337,264 $ 348,835 $ 258,872 $ 316,265 $ 322,591 $ 329,042 Merits - 6,193 - 17,267 - - - - Longevity 970 1,415 1,295 1,270 1,270 1,705 1,739 1,774 Stipend 1,500 - - - - - - - Certification 2,704 2,700 2,715 3,300 2,029 3,000 3,060 3,121 Cell Phone Stipend - 1,800 2,647 3,600 2,078 1,800 1,800 1,800 Retirement 41,697 41,178 43,943 47,432 32,509 41,779 42,614 43,466 Medical Insurance 24,872 25,074 18,183 27,910 20,297 25,054 25,555 26,066 Dental Insurance 1,681 1,718 1,252 2,380 1,207 2,097 2,139 2,182 Vision Insurance 202 213 161 262 148 518 528 539 Life Insurance & Other 2,550 2,319 1,393 2,547 1,197 1,348 1,375 1,403 Social Security Taxes 18,700 19,950 20,710 22,079 12,939 19,608 20,001 20,401 Medicare Taxes 4,373 4,666 4,844 5,164 3,028 4,586 4,678 4,771 Unemployment Taxes 1,402 1,008 34 1,008 37 1,008 1,028 1,049 Workers' Compensation 464 545 619 732 1,300 1,297 1,323 1,349 Pre-Employment Physicals/Testing - - - - - - - - Auto Allowance - - - - - - - - Total Personnel 404,588$ 440,974$ 435,059$ 483,786$ 336,910$ 420,064$ 428,430$ 436,962$ Services/Supplies Professional Outside Services $ 16,662 $ 14,280 $ 18,810 $ 10,000 $ 41,767 $ 10,000 $ 10,200 $ 10,404 Auditing 20,870 41,000 44,000 50,000 50,690 55,000 56,100 44,000 Appraisal 56,014 56,931 59,189 72,000 66,106 72,000 73,440 74,909 Tax Administration 5,071 5,384 5,089 7,000 5,266 7,000 7,140 7,283 Advertising 6,707 - - - - - - - Legal Notices - 4,590 2,194 4,500 4,500 4,500 4,682 4,775 Printing - 510 59 500 314 400 408 416 Schools & Training 2,924 5,675 1,340 5,000 2,489 4,000 4,080 4,162 Service Charges & Fees 7,770 15,000 10,296 10,000 10,000 10,000 10,200 10,404 Communications/Pagers/Mobiles 2,097 1,800 456 1,800 460 500 1,800 1,800 Dues & Membership 1,676 1,705 1,583 2,500 1,500 2,000 1,545 1,576 Travel & Per Diem 600 4,125 1,535 4,125 4,125 3,000 3,060 3,121 Meetings - 300 58 300 133 200 204 208 Office Supplies 2,474 2,320 3,109 2,000 2,500 2,000 2,040 2,081 Postage 502 1,000 421 600 441 500 510 520 Publications/Books/Subscriptions - - - - - - - - Miscellaneous Expense 46 100 105 100 150 100 100 100 Total Services/Supplies 123,413$ 154,720$ 148,243$ 170,425$ 190,441$ 171,200$ 175,509$ 165,759$ Total Expenditures 528,001$ 595,694$ 583,302$ 654,211$ 527,351$ 591,264$ 603,939$ 602,721$ POSITION TITLE FY 2023 FY 2024 FINANCE DIRECTOR 1.00 1.00 CHIEF FINANCIAL ANALYST 1.00 1.00 ACCOUNTING SPECIALIST 1.00 1.00 ACCOUNTANT 1.00 1.00 TOTAL FTEs 4.00 4.00 PERSONNEL SCHEDULE TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 30 Municipal Court FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED  Personnel    Salaries  $       28,118  $‐   $                ‐     $                ‐     $                ‐     $                ‐     $                ‐     $               ‐       Longevity 125               ‐ ‐ ‐ ‐ ‐ ‐ ‐     Stipend 750               ‐ ‐ ‐ ‐ ‐ ‐ ‐     Certifications 473               ‐ ‐ ‐ ‐ ‐ ‐ ‐     Retirement 3,971            ‐ ‐ ‐ ‐ ‐ ‐ ‐     Medical Insurance 3,106            ‐ ‐ ‐ ‐ ‐ ‐ ‐     Dental Insurance 193               ‐ ‐ ‐ ‐ ‐ ‐ ‐     Vision Insurance 24 ‐ ‐ ‐ ‐ ‐ ‐ ‐     Life Insurance & Other 321               ‐ ‐ ‐ ‐ ‐ ‐ ‐     Social Security Taxes 1,794            ‐ ‐ ‐ ‐ ‐ ‐ ‐     Medicare Taxes 419               ‐ ‐ ‐ ‐ ‐ ‐ ‐     Unemployment Taxes 280               ‐ ‐ ‐ ‐ ‐ ‐ ‐     Workers' Compensation 76 ‐ ‐ ‐ ‐ ‐ ‐ ‐     Pre‐Employment Physicals & Testing ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Total Personnel 39,651$       ‐$              ‐$              ‐$              ‐$              ‐$              ‐$              ‐$              Services/Supplies    Professional Outside Services  $             106  $       78,000  $                ‐     $                ‐     $                ‐     $                ‐     $                ‐     $               ‐       Municipal Court ‐ Remittance to Roanok ‐ ‐ 236,926        ‐ 100,000        102,000        104,040        106,121           Judge's Compensation 6,950            6,600            3,000            5,000            2,350            5,000            5,100            5,202                Printing 438               500               3,540            1,500            ‐ 1,500            1,530            1,561                Schools & Training 50 ‐ ‐ ‐ ‐ ‐ ‐ ‐     Communications/Pagers/Mobiles ‐ ‐ 30 ‐ ‐ ‐ ‐ ‐     Dues & Membership 221               260               ‐ 260               ‐ 260               265               271                   Office Supplies 137               330               51 330               ‐ 330               337               343                   Postage 378               400               2 100               ‐ 100               102               104                   Publications/Books/Subscriptions ‐ 50 ‐ 50 ‐ 50 51 52     Miscellaneous Expenses ‐ ‐ 10,000          ‐ ‐ ‐ ‐ ‐  Total Services/Supplies 8,281$          86,140$       253,548$     7,240$          102,350$     109,240$     111,425$     113,653$      Total Expenditures 47,931$       86,140$       253,548$     7,240$          102,350$     109,240$     111,425$     113,653$      TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 31 Human Resources FY 2021  ACTUAL FY 2022  AMENDED  BUDGET FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel    Salaries  $     134,016  $       88,605  $     101,263  $     101,972  $     118,073  $     182,979  $     186,639  $       190,372     Salaries ‐ Part Time ‐ ‐ ‐ ‐ ‐ 75,000          ‐ ‐       Merits ‐ 2,790            ‐ 5,270            ‐ ‐ ‐ ‐     Longevity 205               265               ‐ ‐ ‐ ‐ ‐ ‐     Annual Stipend 750               ‐ ‐ ‐ ‐ ‐ ‐ ‐     Certifications 800               ‐ 2,200            2,400            1,307            1,200            1,224            1,248                   Cell Phone Stipend ‐ 1,800            825               900               975               900               900               900     Retirement 19,390          18,732          14,177          13,888          24,600          32,560          33,211          33,875                Medical Insurance 19,380          13,670          7,418            12,873          10,224          23,910          24,388          24,876                Dental Insurance 1,129            1,159            419               886               475               1,881            1,918            1,957                  Vision Insurance 109               119               40 79 46 425               433               442     Life Insurance & Other 1,063            1,055            421               753               336               480               490               499     Social Security Taxes 8,366            8,950            6,184            6,527            4,558            11,345          11,572          11,803                Medicare Taxes 1,957            2,094            1,446            1,526            1,066            2,653            2,706            2,760                  Unemployment Taxes 901               504               9 252               18 504               514               524     Workers' Compensation 221               242               275               182               182               750               765               781     Auto Allowance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐  Total Personnel 231,496$     212,885$     168,591$     216,408$     161,861$     334,587$     264,760$     270,037$        Services/Supplies    Gym Reimbursement  $‐   $‐   $                ‐     $                ‐     $                ‐     $         7,000  $         7,140  $           7,283     Recruitment ‐ ‐ ‐ ‐ ‐ 5,000            5,100            5,202                  Pre‐Employment Physicals/Testing 214               4,000            3,624            10,000          7,500            10,000          10,200          10,404                Employee Relations 35,823          43,600          21,147          43,600          43,600          30,000          30,600          31,212                Employee Recognition ‐ ‐ ‐ ‐ ‐ 5,000            5,100            5,202                  Tuition Reimbursement 5,066            20,500          5,112            10,500          3,000            15,000          15,300          15,606                Employee Assistance Program 2,105            2,400            2,013            2,400            2,496            2,500            2,550            2,601                  Flexible Benefits Administration ‐ 2,400            2,018            2,400            2,400            2,400            2,448            2,497                  Professional Outside Services 38,104          31,550          44,269          31,550          30,000          32,181          32,825          33,481                Physicals/Testing 4,044            500               953               500               500               500               510               520     Advertising 371               2,000            300               2,000            600               2,040            2,081            2,122                  Legal Notices ‐ ‐ ‐ ‐ ‐ 800               ‐ ‐     Printing 51 300               ‐ 300               703               200               204               208     Schools & Training 810               1,800            315               2,800            199               1,500            1,530            1,561                  Organizational Employee Training 7,725            10,000          ‐ 30,000          30,000          30,600          31,212          31,836                Communications/Pagers/Mobiles 2,106            1,500            ‐ 1,500            ‐ ‐ ‐ ‐     Dues & Membership 125               1,050            862               1,050            600               750               765               780     Travel & Per Diem 869               3,680            34 3,680            1,355            3,754            3,829            3,906                  Meetings 26 750               ‐ 750               1,100            765               780               796     Office Supplies 1,604            1,500            732               1,500            3,000            2,000            2,040            2,081                  Postage 16 200               2 200               100               204               208               212     Furniture/Equipment<$5,000 ‐ ‐ ‐ ‐ 497               500               ‐ ‐     Miscellaneous Expenses 175               ‐ ‐ ‐ ‐ ‐ ‐ ‐  Total Services/Supplies 56,026$       54,830$       47,466$       75,830$       127,650$     152,694$     75,984$       77,504$           Total Expenditures 287,521$     267,715$     216,057$     292,238$     289,511$     487,281$     340,744$     347,541$        POSITION TITLE FY 2023 FY 2024 HUMAN RESOURCES DIRECTOR 1.00 1.00 HUMAN RESOURCES SUPPORT STAFF 0.00 1.00 TOTAL FTEs 1.00 2.00 PERSONNEL SCHEDULE TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 32 Communications & Marketing FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel Salaries $ 79,434 $ 116,746 $ 100,042 $ 102,481 $ 109,301 $ 111,116 $ 113,338 $ 115,605 Salaries Part-time - - 13,614 6,234 6,233 - - - Merits - 1,801 - 6,483 - - - - Longevity 165 225 225 285 285 217 222 226 Annual Stipend 750 - - - - - - - Certifications 1,500 1,500 1,429 1,500 1,570 630 643 655 Cell Phone Stipend - 900 857 900 1,150 378 900 900 Retirement 10,960 12,056 13,090 13,954 14,200 14,678 14,972 15,271 Medical Insurance - - - 2,877 13,200 Dental Insurance 733 805 617 886 626 1,018 1,039 1,060 Vision Insurance 64 72 79 79 88 149 152 155 Life Insurance & Other 398 679 429 754 376 425 434 443 Social Security Taxes 4,879 5,857 6,994 8,071 6,447 6,889 7,027 7,168 Medicare Taxes 1,141 1,370 1,636 1,888 1,557 1,611 1,643 1,676 Unemployment Taxes 351 252 18 504 15 358 365 372 Workers' Compensation 135 152 173 237 200 456 465 474 Total Personnel 100,509$ 142,415$ 139,203$ 144,256$ 144,924$ 151,127$ 141,200$ 144,006$ Services/Supplies Professional Outside Services 38,289$ $ 50,000 52,673$ $ 48,000 $ 48,000 $ 48,000 $ 48,960 $ 49,939 Advertising 6,593 8,000 5,871 10,000 10,000 10,000 10,200 10,404 Printing - 300 - 300 300 300 306 312 Schools & Training - 1,100 1,528 2,450 2,450 2,450 2,499 2,549 Communications/Pagers/Mobiles 900 - 456 - - - - - Dues & Membership 920 1,000 1,145 500 500 500 510 520 Travel & Per Diem 912 1,750 1,051 2,500 2,500 2,500 2,550 2,601 Meetings 99 100 285 100 100 100 102 104 Office Supplies 1,066 500 1,103 500 500 500 510 520 Postage - 100 1 100 100 100 102 104 Furniture/Equipment <$5000 - 2,000 2,619 - - - - - Hardware 3,968 - 2,752 2,000 2,000 2,000 2,040 2,081 Total Services/Supplies 52,748$ 64,850$ 69,484$ 66,450$ 66,450$ 66,450$ 67,779$ 69,135$ Total Expenditures 153,257$ 207,265$ 208,687$ 210,706$ 211,374$ 217,577$ 208,979$ 213,140$ POSITION TITLE FY 2023 FY 2024 COMMUNICATIONS & MARKETING 0.42 0.42 COMM. & MARKETING SUPPORT 1.00 1.00 TOTAL FTEs 1.42 1.42 PERSONNEL SCHEDULE 58% Funded by Hotel Occupancy Fund TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 33 Information Services FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel Salaries $ - $ - $ - $ - $ - $ - $ - $ - Longevity - - - - - - - - Annual Stipend - - - - - - - - Certification - - - - - - - - Retirement - - - - - - - - Medical Insurance - - - - - - - - Dental Insurance - - - - - - - - Vision Insurance - - - - - - - - Life Insurance & Other - - - - - - - - Social Security Taxes - - - - - - - - Medicare Taxes - - - - - - - - Unemployment Taxes - - - - - - - - Workers' Compensation - - - - - - - - Total Personnel -$ -$ -$ -$ -$ -$ -$ -$ Services/Supplies Professional Services 202,157$ 164,400$ 163,867$ 164,400$ 164,400$ 200,000$ 204,000$ 208,080$ Software & Support 292,580 445,000 210,200 570,000 570,000 577,750 589,305 601,091 Security 985 2,257 - 2,257 2,257 - - - Schools & Training - - - - - - - - Telephone - - - - - - - - Communications/Pagers/Mobiles 48,109 35,000 55,493 50,000 50,000 51,000 52,020 53,060 Building Maintenance 1,435 - 1,310 - - - - - Independent Labor - - - - - - - - Copier Rental/Leases 11,136 10,651 671 12,500 12,500 12,072 12,072 12,072 Dues & Membership 150 350 150 350 450 - - - Travel & Per Diem - - - - - - - - Meetings - - - - - - - - Office Supplies 227 375 - 375 375 300 306 312 Printer Supplies 66 125 - 125 125 125 128 130 Postage 56 50 - 50 50 50 50 50 Hardware 38,531 11,460 50,156 11,460 28,040 100,000 102,000 104,040 Principle - Lease Payment - 10,926 - - Interest - Lease Payment - 150 - - Total Services/Supplies 595,432$ 669,668$ 492,924$ 811,517$ 828,197$ 941,297$ 959,881$ 978,836$ Total Expenditures 595,432$ 669,668$ 492,924$ 811,517$ 828,197$ 941,297$ 959,881$ 978,836$ TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 34 Facilities Maintenance FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Personnel Salaries $ 41,966 $ 43,497 $ 45,017 $ 30,498 $ 1,000 $ - $ - $ - Merits - 870 - 1,560 - - - - Overtime 414 - 1,792 - 96 - - - Longevity 185 245 245 240 - - - - Annual Stipend 750 - - - - - - - Cell Phone Stipend - - - 450 - - - - Retirement 6,087 5,768 6,697 4,178 140 - - - Medical Insurance 8,957 7,968 8,021 3,136 193 - - - Dental Insurance 802 805 626 443 15 - - - Vision Insurance 70 72 81 40 2 - - - Life Insurance & Other 226 325 299 227 7 - - - Social Security Taxes 2,602 2,766 3,061 1,934 64 - - - Medicare Taxes 609 647 716 453 15 - - - Unemployment Taxes 351 252 9 126 - - - - Workers' Compensation 1,667 1,882 2,139 160 160 - - - Total Personnel 64,685$ 65,097$ 68,701$ 43,445$ 1,693$ -$ -$ -$ Services/Supplies Professional Outside Services $ 92 $ - $ - $ - $ - $ - $ - $ - Schools & Training - 250 - 250 - 250 255 260 Electricity 52,542 62,000 70,004 62,000 62,418 62,000 63,240 64,505 Water 7,495 17,000 11,091 17,000 17,692 17,000 17,340 17,687 Communications/Pagers/Mobiles - 674 43 674 - 674 687 701 Insurance 101,714 105,000 102,230 105,000 107,422 105,000 107,100 109,242 Building Maintenance 33,819 27,000 46,263 50,000 50,000 60,000 61,200 62,424 Equipment Maintenance - - - - - - - - Cleaning Services 52,095 57,000 54,764 57,000 59,455 42,600 43,452 44,321 Kitchen Supplies 4,155 5,400 3,699 5,400 5,400 5,400 5,508 5,618 Flags and Repairs - 20,000 2,936 15,397 15,397 - - - Travel & Per Diem - 200 - 200 60 200 204 208 Office Supplies 1,603 3,500 338 3,500 3,500 3,500 3,570 3,641 Fuel - 4,000 2,639 4,000 36 3,000 3,060 3,121 Uniforms 22 500 408 500 - 500 510 520 Vending Machine Supplies 485 900 663 900 900 900 918 936 Furniture/Equipment<$5,000 9,139 2,500 245 2,500 2,500 2,500 2,550 2,601 Maintenance Supplies 112 2,500 245 2,500 2,500 5,000 5,100 5,202 Miscellaneous Expense 201 200 145 200 200 200 - - Total Services/Supplies 263,474$ 308,624$ 295,713$ 327,021$ 327,480$ 308,724$ 314,694$ 320,988$ Total Expenditures 328,159$ 373,721$ 364,414$ 370,466$ 329,173$ 308,724$ 314,694$ 320,988$ POSITION TITLE FY 2023 FY 2024 FACILITIES MAINT. TECHNICIAN 1.00 0.00 TOTAL FTEs 1.00 0.00 PERSONNEL SCHEDULE TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 35 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services OTHER FUNDS FY24 Adopted Budget 36 CCPD Fund FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance 222,811$ 82,957$ 274,127$ 138,588$ 280,480$ 196,044$ 100,408$ $ 132,848 Revenue Sales Tax $ 328,432 $ 300,000 $ 365,464 $ 350,000 $ 350,000 $ 350,000 $ 360,500 $ 371,315 Grant Revenue 1,448 21,525 483 - 21,525 - - - Interest Income - - - 1,900 860 1,000 1,030 1,061 Assets Sold - - - - 10,000 - - - Total Revenue 329,880$ 321,525$ 456,524$ 350,000$ 350,000$ 353,800$ 362,457$ $ 373,331 Expenditures Personnel Salaries -$ -$ -$ $ 20,000 $ - $ - $ - $ - Overtime 2,527 - - - 20,000 20,000 20,400 20,808 Retirement - - - 2,657 2,657 2,657 2,710 2,764 Social Security Taxes - - - 1,242 13,480 1,242 1,267 1,292 Medicare Taxes - - - 291 76 291 297 303 Workers' Compensation 394 - - 446 12 446 446 446 Total Personnel $ 2,921 $ - $ - $ 24,636 $ 36,225 $ 24,636 $ 25,120 $ 25,614 Services & Supplies Professional Outside Services 26,766$ 26,000$ 47,913$ $ 61,120 $ 72 $ 55,000 $ 56,100 $ 57,222 Schools & Training 17,086 16,000 23,571 18,500 - 18,500 18,870 19,247 Qualifying Expenses 10,290 18,500 16,813 18,500 - 18,500 18,870 19,247 Meetings - 700 - 800 - 800 816 832 Office Supplies - 2,750 1,932 3,000 61,120 3,000 3,060 3,121 Postage - 500 245 500 18,500 500 510 520 Publications/Books/Subscription - 2,500 51 2,500 18,500 2,500 2,550 2,601 Uniforms 905 6,000 4,920 6,000 800 6,000 6,120 6,242 Protective Clothing - - - - 3,000 - - - Small Equipment 72,241 96,500 48,198 57,654 500 75,000 48,000 48,960 Principle - Lease Pmt - - 33,273 - - - - - Interest - Lease Payment - - 157 - - - - - Total Services & Supplies 127,288$ 169,450$ 177,072$ 168,574$ 102,492$ 179,800$ 154,896$ $ 157,994 Capital Capital Outlay $ 148,356 $ 225,000 $ 273,098 $ 214,997 $ 2,500 $ 245,000 $ 150,000 $ 150,000 Total Capital 148,356$ 225,000$ 273,098$ 214,997$ 2,500$ 245,000$ 150,000$ 150,000$ Total Expenditures 278,564$ 394,450$ 450,170$ 408,207$ 141,217$ 449,436$ 330,016$ 333,608$ Other Sources (Uses) Transfer Out $ - $ - $ - $ - $ 6,000 $ - $ - $ - Lease Proceeds - - 90,577 - - 1,900 Total Other Sources (Uses)-$ -$ -$ -$ 6,000$ -$ -$ -$ Net Increase (Decrease)51,316$ (72,925)$ 6,353$ 156,790$ (84,436)$ (95,636)$ 32,441$ 39,723$ Ending Fund Balance $ 274,127 $ 10,032 $ 280,480 $ 295,378 $ 196,044 $ 100,408 $ 132,848 $ 172,572 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 37 Trophy Club Park FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Working Capital 95,700$ 140,159$ 140,159$ 53,004$ 370,307$ 355,332$ 271,230$ $ 187,838 Revenue Grant Revenue $ 4,170 $ 225,000 $ 125,268 $ - $ 31,750 $ - $ - $ - Park Revenue 185,981 225,000 289,336 275,000 214,415 200,000 204,000 208,080 Interest Income - - - - 1,166 1,200 1,224 1,248 Miscellaneous Revenue - - - - - - - - Total Revenue 190,151$ 450,000$ 414,604$ 275,000$ 247,331$ 201,200$ 205,224$ 209,328$ Expenses Personnel Salaries $ 21,846 $ 26,250 $ 27,781 $ 26,777 20,290$ $ 30,001 $ 30,601 $ 31,213 Part Time 16,774 25,834 18,822 25,834 13,561 25,000 25,500 26,010 Merits - - - 1,339 - - - - Longevity 65 - - - - - - - Stipend 263 - - - - - - - Certification Pay - - - 210 - 60 61 62 Cell Phone Stipend - 315 300 315 41 90 - - Retirement 2,996 3,453 3,587 3,657 786 3,963 4,042 4,123 Medical Insurance 2,776 4,096 3,914 4,506 786 3,968 4,047 4,128 Dental Insurance 224 282 215 310 42 370 378 385 Vision Insurance 19 25 28 28 5 77 79 81 Life Insurance & Other 149 195 140 198 27 132 135 137 Social Security Taxes 2,349 3,249 2,907 3,294 1,014 3,410 3,478 3,548 Medicare Taxes 549 760 680 770 237 798 813 830 Unemployment taxes 601 340 137 340 - 328 334 341 Workers' Compensation 878 994 1,130 1,062 40 1,705 1,739 1,774 Total Personnel 49,489$ 65,793$ 59,641$ 68,640$ 36,830$ 69,901$ 71,208$ 72,632$ Services & Supplies Professional Outside Services $ - $ - $ - $ - -$ $ - $ - $ - Software & Support 3,860 3,891 4,880 4,000 4,000 4,000 4,080 4,162 Advertising 100 1,938 (47) 1,900 1,900 1,900 1,938 1,977 Printing 1,397 612 53 612 612 612 624 637 Service Charges & Fees 11,339 5,000 9,689 5,000 6,897 10,000 10,200 10,404 Electricity 1,061 2,191 3,006 2,235 1,400 2,280 2,325 2,372 Water 2,745 5,012 3,598 5,112 5,112 6,000 6,120 6,242 Communications/Pagers/Mobiles 5,634 5,640 4,817 5,640 5,640 650 663 676 Insurance 1,200 1,224 1,224 1,248 1,248 1,273 1,298 1,324 Property Maintenance 11,194 12,340 40,769 15,000 15,000 15,000 15,300 15,606 Equipment Maintenance 6,118 3,825 1,413 3,825 3,825 3,825 3,902 3,980 Independent Labor 14,141 95,000 13,704 40,000 40,000 40,000 40,800 41,616 Portable toilets 5,580 5,400 5,910 5,400 5,760 5,760 5,875 5,993 Dues & Membership - 143 - 143 - - - - Office Supplies 1,535 1,129 1,323 1,300 1,300 1,300 1,326 1,353 Postage 10 353 32 320 320 100 102 104 Fuel 1,054 1,010 51 1,030 313 1,051 1,072 1,093 Uniforms - 431 586 450 450 450 459 468 Community Events 3,095 - - 5,000 5,000 5,000 5,100 5,202 Small Tools - 510 59 500 500 500 510 520 Maintenance Supplies - 459 303 400 400 400 408 416 Miscellaneous Expense - 306 2,581 300 300 300 306 312 Depreciation Expense - Machinery and Equipment - 2,387 - - - - - Depreciation Expense 6,140 6,480 6,480 - - - - - Total Services & Supplies 76,203$ 152,894$ 102,815$ 99,415$ 99,977$ 100,400$ 102,408$ 104,456$ Capital Capital Expenses $ - $ 257,500 $ 7,000 $ 110,500 110,500$ $ 100,000 $ 100,000 100,000 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 38 Trophy Club Park FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Total Capital -$ 257,500$ 7,000$ 110,500$ 110,500$ 100,000$ 100,000$ 100,000$ Total Expenses 125,692$ 476,187$ 169,456$ 278,555$ 247,306$ 270,302$ 273,616$ 277,088$ Other Sources (Uses) Park Administration Transfer $ 20,000 $ 15,000 $ 15,000 $ 15,000 15,000$ $ 15,000 $ 15,000 $ 15,000 Police and EMS Service Transfer - - - - - --- Total Other Sources (Uses)20,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ Net Increase (Decrease)44,459$ (41,187)$ 230,148$ (18,555)$ (14,975)$ (84,102)$ (83,392)$ (82,760)$ Ending Working Capital $ 140,159 $ 98,972 $ 370,307 $ 34,449 $ 355,332 $ 271,230 $ 187,838 $ 105,079 POSITION TITLE FY 2023 FY 2024 TCP GATE ATTENDANT 1.00 1.00 TOTAL FTEs 1.00 1.00 PERSONNEL SCHEDULE TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 39 Street Maintenance Fund FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance 184,556$ 302,900$ 302,900$ 222,366$ 302,901$ 259,253$ 245,435$ $ 231,753 Revenue Sales Tax $ 322,978 $ 300,000 $ 361,485 $ - $ 350,000 $ 350,000 $ 357,000 $ 364,140 Interest Income - - - - 1,983 1,500 1,530 1,561 Total Revenue 322,978$ 300,000$ 361,485$ -$ 351,983$ 351,500$ 358,530$ 365,701$ Expenditures Personnel Salaries $ 63,461 $ 67,937 $ 73,413 $ 76,594 $ 85,930 $ 115,609 $ 117,921 $ 120,280 Merits - 1,359 - 3,930 - - - - Salaries - Overtime - - 791 - 2,360 - - - Longevity 1,344 1,523 1,523 1,649 1,649 1,815 1,851 1,888 Annual Stipend 1,050 - - - - - - - Cell Phone Stipend - 360 343 360 377 585 585 585 Retirement 8,895 9,008 10,090 10,389 11,142 15,272 15,577 15,889 Medical Insurance 5,514 5,702 4,514 6,272 5,204 6,011 6,131 6,254 Dental Insurance 648 682 531 750 590 976 995 1,015 Vision Insurance 70 76 87 84 97 211 215 220 Life Insurance & Other 365 507 420 563 469 561 573 584 Social Security Taxes 4,044 4,413 4,766 4,873 3,568 7,168 7,311 7,457 Medicare Taxes 946 1,032 1,115 1,139 834 1,676 1,710 1,744 Unemployment Taxes 331 353 (39) 353 13 416 424 433 Workers' Compensation 2,564 2,904 3,301 3,472 3,472 6,760 6,895 7,033 Total Personnel 89,231$ 95,856$ 100,852$ 110,428$ 115,706$ 157,060$ 160,190$ 163,382$ Services & Supplies Water $ - $ 2,040 $ - $ 2,081 $ 2,081 $ 2,081 $ 2,123 $ 2,165 Communications/Pagers/Mobiles 180 - - - - - - - Vehicle Maintenance 5,950 3,570 2,615 3,641 3,641 7,210 7,354 7,501 Equipment Maintenance 1,916 500 1,420 500 500 3,000 3,060 3,121 Street Maintenance 52,861 102,000 77,207 125,000 125,000 125,000 127,500 130,050 Signs & Markings 47,835 24,400 17,073 40,000 40,000 40,000 40,800 41,616 Fuel 5,055 6,630 5,653 6,763 6,763 6,763 6,898 7,036 Small Tools 1,014 2,040 2,322 2,081 2,081 2,081 2,123 2,165 Miscellaneous Expense 591 - 542 - 359 - - - Total Service & Supplies 115,402$ 141,180$ 106,832$ 180,066$ 180,425$ 186,135$ 189,858$ 193,655$ Capital Vehicles $ - $ - $ - $ - $ - $ - $ - $ - Capital Replacement - - - - - - - - Capital Outlay - - - 2,081 79,500 2,123 2,165 2,208 Total Capital -$ -$ -$ 2,081$ 79,500$ 2,123$ 2,165$ 2,208$ Total Expenditures 204,634$ 237,036$ 207,684$ 292,575$ 375,631$ 345,318$ 352,213$ 359,245$ Other Sources (Uses) Transfer to General Fund $ - $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 Transfer To Debt Service - - - - - - - - Transfer Out - - - - - - - Transfer To Storm Drainage - - - - - - - - Total Sources Other (Uses)-$ (20,000)$ (20,000)$ (20,000)$ (20,000)$ (20,000)$ (20,000)$ (20,000)$ Net Increase (Decreases)118,344$ 42,964$ 133,801$ (312,575)$ (43,648)$ (13,818)$ (13,683)$ (13,545)$ Ending Fund Balance $ 302,900 $ 345,864 $ 436,701 $ (90,209) $ 259,253 $ 245,435 $ 231,753 218,208$ POSITION TITLE FY 2023 FY 2024 STREETS CREW LEADER 1.00 1.00 COMMUNITY DEVELOPMENT DIR.0.00 0.25 STREETS SUPERINTENDENT 0.40 0.40 SENIOR ADMINISTRATIVE ASSISTANT 0.00 0.10 TOTAL FTEs 1.40 1.75 PERSONNEL SCHEDULE 50% Funded by General Fund - 25% Funded by Drainage 40% Funded by General Fund - 20% Funded by Drainage 80% Funded by General Fund - 10% Funded by Drainage TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 40 Storm Drainage Utility FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Working Capital 1,731,975$ 743,720$ 2,178,395$ 953,482$ 959,446$ 872,424$ 905,959$ $ 1,112,766 Revenue Storm Drainage Fee $ 435,798 $ 438,600 $ 435,559 $ - $ 430,000 $ 430,000 $ 438,600 $ 447,372 Hazardous Waste Stipend - - - - - - - - Miscellaneous Revenue - - - - - - - Interest Income 325 - 8,264 - 30,681 5,000 5,100 5,202 Total Revenue 436,123$ 438,600$ 443,823$ -$ 460,681$ 435,000$ 443,700$ 452,574$ Expenses Personnel Salaries $ - $ - $ - $ - $ - $ 50,213 $ 51,217 52,241 Overtime - - - - - - - - Longevity - - - - - 187 190 194 Cell Phone Stipend - - - - - 405 413 421 Retirement - - - - - 6,633 6,766 6,901 Medical Insurance - - - - - 2,037 2,077 2,119 Dental Insurance - - - - - 267 272 277 Vision Insurance - - - - - 45 46 47 Life Insurance & Other - - - - - 225 230 234 Social Security Taxes - - - - - 3,113 3,175 3,239 Medicare Taxes - - - - - 728 743 757 Unemployment Taxes - - - - - 139 141 144 Workers' Compensation - - - - - 1,416 1,444 1,473 Total Personnel -$ -$ -$ -$ -$ 65,407$ 66,715$ 68,050$ Services & Supplies Professional Outside Services $ 19,175 $ 30,000 $ 19,175 $ 30,000 $ 30,000 $ 30,000 $ 30,600 $ 31,212 Engineering/Construction 14,597 30,000 9,018 30,000 30,000 30,000 30,600 31,212 Trash Removal/Recycling 5,900 5,100 2,950 5,202 5,202 5,202 5,306 5,412 Street Sweeping 6,121 15,300 7,100 15,606 15,606 15,606 15,918 16,236 Independent Labor 17,395 122,400 47,005 125,000 125,000 125,000 127,500 130,050 Dues & Membership 105 250 - 250 250 250 255 260 Depreciation Expense 51,084 - 51,083 - - - - - Total Services & Supplies 114,377$ 203,050$ 136,331$ 206,058$ 206,058$ 206,058$ 210,179$ 214,383$ Capital Capital Replacement -$ -$ -$ -$ $ - -$ -$ -$ Capital Expense - - - - - - - - Capital Projects - - - - - 150,000 - - Transfer to Drainage Capital Projects - - - - - - - - Total Capital -$ -$ -$ -$ -$ 150,000$ -$ -$ Debt Service Principal $ (160,000) $ - $ - $ - $ - $ - $ - $ - Interest 11,789 - - - - - - Total Debt Service (148,211)$ -$ -$ -$ -$ -$ -$ -$ Total Expenses (33,834)$ 203,050$ 136,331$ 206,058$ 206,058$ 421,465$ 276,894$ 282,432$ Other Sources (Uses) Cumulative effect on change in account $ - $ - $ - $ - $ - $ - $ 1 $ - Transfer In 16,463 - 177,194 - - - - - Transfer to General Fund (40,000) (20,000) (20,000) 125,000 20,000 20,000 40,000 40,000 Transfer To Debt Service - - (7,799) - - - - - Total Other Sources (23,537)$ (20,000)$ 149,395$ 125,000$ 20,000$ 20,000$ 40,001$ 40,000$ Net Increase (Decrease)446,420$ 215,550$ 456,887$ (81,058)$ 274,623$ 33,535$ 206,807$ 210,142$ Ending Working Capital $ 2,178,395 $ 959,270 $ 2,635,282 $ 872,424 $ 1,234,069 $ 905,959 $ 1,112,766 $ 1,322,907 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 41 Storm Drainage Utility FY 2021 ACTUAL FY 2022 AMENDED BUDGET FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED POSITION TITLE FY 2023 FY 2024 COMMUNITY DEVELOPMENT DIR.0.00 0.25 STREETS SUPERINTENDENT 0.00 0.10 SENIOR ADMINISTRATIVE ASSISTANT 0.00 0.10 TOTAL FTEs 0.00 0.45 PERSONNEL SCHEDULE 50% Funded by General Fund - 25% Funded by Street Maintenance Fund 40% Funded by General Fund - 40% Funded by Street Maintenance Fund 80% Funded by General Fund - 10% Funded by Street Maintenance Fund TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 42 Court Technology Fund FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance 13,232$ 13,187$ 10,268$ 10,592$ 10,269$ 8,514$ 6,759$ 4,898$ Revenue Municipal Court Technology Fee $ 224 $ 1,000 $ 226 -$ 1,000$ 1,000$ $ 1,000 1,000$ Miscellaneous Revenue - - - - - --- Total Revenue 224$ 1,000$ 226$ -$ 1,000$ 1,000$ 1,000$ 1,000$ Expenditures Software & Support $ 3,188 $ 2,105 $ 2,940 $ - $ 2,105 $ 2,105 $ 2,211 $ 2,323 Hardware - 650 - - 650 650 650 650 Total Expenditures 3,188$ 2,755$ 2,940$ -$ 2,755$ 2,755$ 2,861$ 2,973$ Capital Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ Total Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ Total Expenditures 3,188$ 2,755$ 2,940$ -$ 2,755$ 2,755$ 2,861$ 2,973$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ -$ -$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Net Increase (Decrease)(2,964)$ (1,755)$ (2,714)$ -$ (1,755)$ (1,755)$ (1,861)$ (1,973)$ Ending Fund Balance $ 10,268 $ 11,432 $ 7,554 $ 10,592 $ 8,514 6,759$ $ 4,898 $ 2,925 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 43 Court Security Fund FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance 19,606$ 17,481$ 26,554$ 37,082$ 37,082$ 50,015$ 51,015$ $ 52,015 Revenue Municipal Court Security Fee $ 5,580 3,000$ $ 8,979 -$ 10,745$ $ 3,000 $ 3,000 3,000$ Truancy Prevention & Diversion Fees 3,037 2,000 4,949 - 5,977 2,000 2,000 2,000 Municipal Jury Fees 61 - 100 2,646 120 - - - Total Revenue 8,678$ 5,000$ 14,028$ 2,646$ 16,842$ 5,000$ 5,000$ 5,000$ Expenditures Schools and Training $ - 400$ $ 2,000 -$ 2,000$ $ 2,000 $ 2,000 2,000$ Travel and Per Diem 200 1,100 - - 409 500 500 500 Small Equipment 30 - - - - - - - Total Expenditures 230$ 1,500$ 2,000$ -$ 2,409$ 2,500$ 2,500$ 2,500$ Other Sources (Uses) Transfer In -$ -$ -$ -$ -$ -$ -$ -$ Transfer Out 1,500 1,500 1,500 - 1,500 1,500 1,500 1,500 Total Other Sources (Uses)1,500$ 1,500$ 1,500$ -$ 1,500$ 1,500$ 1,500$ 1,500$ Net Increase (Decrease)6,948$ 2,000$ 10,528$ 2,646$ 12,933$ 1,000$ 1,000$ 1,000$ Ending Fund Balance $ 26,554 $ 19,481 $ 37,082 $ 39,728 $ 50,015 $ 51,015 $ 52,015 $ 53,015 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 44 EDC 4B FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Starting Net Position 365,706$ 212,994$ 681,082$ 748,531$ 1,213,252$ 1,719,735$ 1,838,434$ $ 1,961,541 Revenue Sales Tax - General $ 669,026 $ 600,000 $ 748,791 $ 700,000 $ 700,000 $ 700,000 $ 714,000 $ 728,280 Interest Income 22 4,080 4,831 500 34,776 500 510 520 Miscellaneous Revenue - 53,625 - 52,625 52,625 52,625 51,625 50,625 Total Revenue 669,048$ 657,705$ 753,622$ 753,125$ 787,401$ 753,125$ 766,135$ 779,425$ Expenses Personnel Salaries $ - $ - $ - $ - $ - $ 33,707 $ 34,381 35,068 Overtime - - - - - - - - Longevity - - - - - - - - Certification Pay - - - - - 180 - - Cell Phone Stipend - - - - - 180 184 187 Retirement - - - - - 4,453 4,542 4,633 Medical Insurance - - - - - 2,164 2,207 2,251 Dental Insurance - - - - - 185 189 193 Vision Insurance - - - - - 39 39 40 Life Insurance & Other - - - - - 248 253 258 Social Security Taxes - - - - - 2,090 2,132 2,174 Medicare Taxes - - - - - 489 499 508 Unemployment Taxes - - - - - 38 39 39 Workers' Compensation - - - - - 138 141 144 Total Personnel -$ -$ -$ -$ -$ 43,909$ 44,604$ 45,496$ Professional Outside Services $ 4,500 $ 15,000 $ - $ 50,000 $ 5,000 $ 50,000 $ 51,000 $ 52,020 Auditing 4,000 5,000 5,000 5,000 5,000 5,000 5,100 5,202 Advertising 10,904 35,000 12,895 25,000 25,000 25,000 25,500 26,010 Printing - 200 - 500 - 500 510 520 Schools & Training - 1,000 - 3,000 - 3,000 3,060 3,121 Dues & Membership - 1,200 - 2,500 - 2,500 2,550 2,601 Travel & Per Diem - 750 - 2,000 - 2,000 2,040 2,081 Office Supplies - 200 - 500 - 500 510 520 Miscellaneous Expense - 4,000 2,500 4,000 4,000 4,000 4,080 4,162 Incentive Programs 100,000 - - - - 300,000 306,000 312,120 Depreciation Expense - EDC - - - - - - - - Bond Interest - - 90,258 - - - - - Paying Agent Fees 600 408 800 416 400 408 416 424 Transfer to General Fund 40,000 40,000 - 40,000 40,000 40,000 40,000 40,000 Transfer to General Fund/DSR - - - - - - - - Transfer to Debt Service 193,668 200,257 110,000 201,518 201,518 201,518 202,263 202,463 Total Expenses 353,672$ 303,015$ 221,453$ 334,434$ 280,918$ 634,426$ 643,029$ 651,244$ Net Increase (Decrease)315,376$ 354,690$ 532,169$ 418,691$ 506,483$ 118,699$ 123,106$ 128,181$ Ending Net Position $ 681,082 $ 567,685 $ 1,213,252 $ 1,167,223 $ 1,719,735 $ 1,838,434 $ 1,961,541 $ 2,089,723 PERSONNEL SCHEDULE POSITION TITLE FY 2023 FY 2024 TOWN MANAGER 1.00 0.80 TOTAL FTEs 1.00 0.80 80% Funded by General Fund - 5% Funded by Hotel Occupancy Fund TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 45 Hotel Occupancy Tax Fund FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance 1,530,643$ 1,473,389$ 1,726,747$ 1,393,312$ 2,275,554$ 2,638,723$ 2,677,914$ $ 2,789,082 Revenue Hotel Occupancy Tax $ 392,660 $ 400,000 $ 781,831 $ - $ 700,000 $ 600,000 $ 600,000 $ 600,000 July 4th Revenue 19,934 7,500 21,442 600,000 6,000 7,500 7,500 7,500 Interest Income 919 5,000 12,140 7,500 88,639 5,000 5,000 5,000 Total Revenue 413,513$ 412,500$ 815,413$ 607,500$ 794,639$ 612,500$ 612,500$ 612,500$ Expenditures Personnel Salaries $ 20,046 $ - $ 12,264 $- $ 90,479 $ 77,681 $ - $ - Overtime - - - - - - - - Longevity - - - - - 300 306 312 Salaries - Certification - - - - 835 930 949 968 Salaries - Cell Phone Stipend - - - 47,013 305 582 594 606 Retirement 2,501 - 1,032 653 10,168 9,765 9,960 10,159 Medical insurance 1,641 - 795 - - 721 736 750 Dental Insurance 125 - 48 392 421 778 793 809 Vision Insurance 14 - 7 6,107 56 163 166 169 Life Insurance & Other 102 - 38 385 326 339 346 353 Social Security Taxes 1,208 - 744 34 1,280 4,583 4,675 4,768 Medicare Taxes 283 - 174 328 299 1,072 1,093 1,115 Unemployment Taxes 55 - 5 2,915 9 159 162 165 Workers Compensation - - - 303 309 315 Total Personnel 25,975$ -$ 15,108$ 57,827$ 104,178$ 97,375$ 19,779$ 20,174$ Services & Supplies Professional Outside Services -$ -$ 5,484$ 682$ 97,500$ 20,000$ 20,400$ 20,808 Auditing 3,000 4,000 4,000 - 4,000 4,000 4,080 4,162 Software & Support 4,961 10,000 18,284 52,000 19,293 31,434 32,063 32,704 Advertising 4,031 17,500 19,292 4,000 61,500 61,500 62,730 63,985 Communications/Pagers/Mobiles 1,368 - 1,368 19,293 - - -- Event Rentals 1,500 - 1,968 61,500 - - - - Dues & Membership - 4,000 - - - 4,000 4,080 4,162 July 4 Celebration 81,992 140,000 95,602 - 140,000 160,000 163,200 166,464 Bad Debt Expense - - 10,500 - - - - - Total Services & Supplies 96,852$ 175,500$ 156,498$ 137,475$ 322,293$ 280,934$ 286,553$ 292,284$ Capital Outlay Capital Outlay $ - $ 100,000 $- $ 4,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Total Capital -$ 100,000$ -$ 4,000$ 100,000$ 100,000$ 100,000$ 100,000$ Total Expenditures 122,827$ 275,500$ 171,606$ 199,301$ 526,471$ 478,309$ 406,331$ 412,458$ Other Sources (Uses) Transfer To General Fund (94,582.00)$ (95,000.00)$ (95,000.00)$ 140,000.00$ 95,000$ (95,000)$ (95,000)$ (95,000)$ Total Other Sources (Uses)(94,582)$ (95,000)$ (95,000)$ 140,000$ 95,000$ (95,000)$ (95,000)$ (95,000)$ Net Increase (Decrease)196,104$ 42,000$ 548,807$ 548,199$ 363,168$ 39,191$ 111,169$ 105,042$ Ending Fund Balance 1,726,747$ 1,515,389$ 2,275,554$ 1,941,511$ 2,638,723$ 2,677,914$ 2,789,082$ 2,894,124$ PERSONNEL SCHEDULE POSITION TITLE FY 2023 FY 2024 TOWN MANAGER 0.00 0.05 COMM & MARKETING DIRECTOR 0.58 0.58 TOTAL FTEs 0.58 0.63 80% Funded by General Fund - 15% Funded by EDC4B 42% Funded by General Fund TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 46 Recreation Program Fund FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance 5,062$ 920$ 7,710$ 21,550$ 21,550$ 21,550$ 21,550$ $ 21,550 Revenue Recreation Programs $ 6,763 $ 6,000 $ 17,940 $ - $ 6,000 $ 6,000 $ 6,000 $ 6,000 Total Revenue 6,763$ 6,000$ 17,940$ -$ 6,000$ 6,000$ 6,000$ 6,000$ Expenditures Recreation Programs $ 4,115 $ 6,000 $ 4,100 $ - $ 6,000 $ 6,000 $ 6,000 $ 6,000 Total Expenditures 4,115$ 6,000$ 4,100$ -$ 6,000$ 6,000$ 6,000$ 6,000$ Net Increase (Decrease)2,648$ -$ 13,840$ -$ -$ -$ -$ -$ Ending Fund Balance 7,710$ 920$ 21,550$ 21,550$ 21,550$ 21,550$ 21,550$ $ 21,550 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 47 Parkland Dedication Fund FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance 385,727$ 550,125$ 536,001$ 536,026$ 350,554$ 177,650$ 82,400$ $ (95,850) Revenue Park Revenues $ 150,000 $ - $ 26,410 $ - $ (85,268) $ - $ - $ - Interest Income 274 - 2,890 - 9,364 1,750 1,750 1,750 Miscellaneous Revenue - - - - - - -- Total Revenue 150,274$ -$ 29,300$ -$ (75,904)$ 1,750$ 1,750$ 1,750$ Expenditures Capital Expenditures $ - $ 180,000 $ 210,543 $ - $ 97,000 97,000$ $ 180,000 $ - Recreation Programs - Expenses - - 4,204 - - - - - Total Expenditures -$ 180,000$ 214,747$ -$ 97,000$ 97,000$ 180,000$ -$ Net Increase (Decrease)150,274$ (180,000)$ (185,447)$ -$ (172,904)$ (95,250)$ (178,250)$ 1,750$ Ending Fund Balance 536,001$ 370,125$ 350,554$ 536,026$ 177,650$ 82,400$ (95,850)$ $ (94,100) TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 48 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services Capital Equipment  Replacement Fund FY 2021  ACTUAL FY 2022  AMENDED FY 2022  ACTUAL FY 2023  AMENDED  BUDGET FY 2023  ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance 173,990$     501,610$     361,946$     (512,826)$    136,850$     659,711$     659,711$         $      659,711   Revenue     Miscellaneous Revenue  $                ‐    $ 1,727,040  $                ‐    $     494,907  $     494,907  $                ‐     $                  ‐    $                  ‐     Total Revenue ‐$              1,727,040$ ‐$              494,907$     494,907$     ‐$              ‐$                ‐$                 Expenditures   Town Manager Capital Replacement ‐$              ‐$              ‐$              ‐$              ‐$              2,250,000$  ‐$                ‐$                Police Capital Replacement 22,220          185,000       175,288       ‐                     ‐                     ‐                     ‐                       ‐                       Principle ‐ Lease Pmt 88,206          ‐                     ‐                     ‐                     ‐                     ‐‐‐ Interest ‐ Lease Pmt 3,246            ‐                     ‐                     ‐                     ‐                     ‐‐‐ EMS Capital Replacement ‐                30,500          350,743       167,500       167,500       121,000       ‐                       ‐                       Fire Capital Replacement 90,071          321,540       61,639          52,000          52,000          6,500            204,631         130,500          Streets Capital Replacement ‐                     ‐                     ‐                     ‐                     ‐                     ‐‐‐ Parks Capital Replacement 122,643       196,000       186,224       ‐                ‐                167,500       142,500         149,000          Recreation Capital Replacement 28,297          44,000          36,249          ‐                ‐                147,217       143,284         276,108          Community Development Capital Replacem ‐                     ‐                     ‐                     ‐                     ‐                     52,000          ‐ IT Capital Expenses (Items over 5K)‐                ‐                ‐                     ‐                     ‐                     ‐                     ‐‐ Facilities Capital Replacement ‐                     50,000          64,629          ‐                ‐                     ‐                     ‐                       ‐                       Total Expenditures 354,683$     827,040$     874,772$     219,500$     219,500$     2,744,217$ 490,415$       555,608$        Other Sources (Uses)  Debt Proceeds  $                  ‐   $                  ‐   $                ‐     $                ‐     $                ‐     $                ‐     $                  ‐     $                  ‐     Transfer from Tax Notes ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐                       ‐                        Transfer In 542,639       1,727,040    ‐                494,907       247,454       2,744,217    490,415         555,608          Total Other Sources (Uses)542,639$     1,727,040$ ‐$              494,907$     247,454$     2,744,217$ 490,415$       555,608$       Net Increase (Decrease) $     187,956  $ 2,627,040  $   (874,772) $     770,314  $     522,861  $                ‐     $                  ‐     $                  ‐    Ending Fund Balance  $     361,946  $ 3,128,650  $   (512,826) $     257,488  $     659,711  $     659,711  $       659,711  $      659,711  All expenses in the Capital Equipment Replacement Fund will be approved by Council prior to the purchase being authorized. FY24 Adopted Budget 49 IS Capital Equipment Replacement Fund FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance -$ (88,376)$ (88,376)$ 11,624$ 178,873$ 218,873$ 218,873$ $ 218,873 Revenue Miscellaneous Revenue -$ -$ -$ -$ -$ -$ -$ -$ Total Revenue -$ -$ -$ -$ -$ -$ -$ -$ Expenditures Police Capital Replacement -$ -$ -$ -$ -$ -$ -$ -$ EMS Capital Replacement - - - - - - - - Fire Capital Replacement - - - - - - - - Parks Capital Replacement - - - - - - - - Recreation Capital Replacement - - - - - - - - Community Development Capital Replacem - - - - - - - - Small Equipment 17,249 - 450 - - - - - Hardware (Items under 5K)- - 10,314 - - - - - IS Capital Expenses (Items over 5K)71,127 100,000 - - 60,000 50,000 100,000 100,000 Facilities Capital Replacement - - - - - - -- Total Expenditures 88,376$ 100,000$ 10,764$ -$ 60,000$ 50,000$ 100,000$ 100,000$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ - Transfer from Tax Notes - - - - - - - - Transfer In - 200,000 - - 100,000 50,000 100,000 100,000 Total Other Sources (Uses)-$ 200,000$ -$ -$ 100,000$ 50,000$ 100,000$ 100,000$ Net Increase (Decrease)(88,376)$ 100,000$ (10,764)$ -$ 40,000$ -$ -$ -$ Ending Fund Balance $ (88,376) $ 11,624 $ (99,140) $ 11,624 $ 218,873 $ 218,873 $ 218,873 $ 218,873 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 50 TIRZ#1 Fund FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance (354,812)$ (399,802)$ (327,716)$ (266,829)$ (266,168)$ (98,737)$ 2,967$ $ 105,766 Revenue Property Tax $ 124,872 $ 79,744 $ - $ - $ 79,744 $ 79,744 $ 81,339 $ 82,966 Sales Tax - 28,050 - 79,744 28,611 81,339 82,966 84,625 Miscellaneous Revenue - - 13,190 - - Total Revenue 124,872$ 107,794$ 13,190$ 79,744$ 108,355$ 161,083$ 164,305$ 167,591$ Expenses Professional Outside Services $ - $ 3,000 $ 1,000 $ - $ 3,000 $ 3,000 $ 4,000 $ 4,000 Incentive Programs 127,929 37,728 41,935 3,000 37,924 56,379 57,507 58,657 Total Expenditures 127,929$ 40,728$ 42,935$ 3,000$ 40,924$ 59,379$ 61,507$ 62,657$ Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$ Other Sources (Uses) Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ - Transfer from Tax Notes - - - - - - - - Transfer In 30,153 - 91,293 100,000 100,000 - - - Net Increase (Decrease)27,096$ 67,066$ 61,548$ 176,744$ 167,431$ 101,704$ 102,798$ 104,934$ Ending Fund Balance (327,716)$ (332,736)$ (266,168)$ (90,085)$ (98,737)$ 2,967$ 105,766$ 210,700$ TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 51 Debt Service Fund FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance 706,640$ 535,364$ 423,426$ 393,054$ 107,970$ 165,869$ 103,149$ $ 3,041,509 Revenue Property Taxes $ 2,411,195 $ 2,523,357 $ 2,532,976 -$ 2,568,120$ 2,619,482$ 5,675,736$ 1,880,574$ Property Taxes/Delinquent 4,078 2,000 (2,738) - 5,354 2,000 2,000 2,000 Property Taxes/Penalty & Interest 4,699 4,500 6,641 2,568,120 10,193 4,500 4,500 4,500 Intergovernmental Transfer EDC - - - - - --- Interest Income 740 2,500 8,756 2,000 28,927 2,500 2,500 2,500 Miscellaneous Revenue 14,292 - 226 - - Total Revenue 2,435,004$ 2,532,357$ 2,545,861$ 2,570,120$ 2,612,594$ 2,628,482$ 5,684,736$ 1,889,574$ Expenditures Principal Payments $ 2,068,000 $ 2,408,000 $ 2,138,000 2,173,000$ 2,173,000$ $ 2,140,000 $ 2,285,000 1,490,000$ Interest Payments 473,755 645,527 546,123 575,713 575,713 745,220 656,140 591,199 Paying Agent Fees - 7,500 - 7,500 7,500 7,500 7,500 7,500 Bond/CO Issuance cost - - - - - --- Total Expenditures 2,541,755$ 3,061,027$ 2,684,123$ 2,756,213$ 2,756,213$ 2,892,720$ 2,948,640$ 2,088,699$ Other Sources (Uses) Bond Proceeds $ - $ - $ - $ - $ - $- $- $ - Bond Proceeds- Premium - - - - - - -- Refund Cost - - - - - - -- Transfer In- General Fund - - - - - - -- Transfer In-EDC 4B - 200,257 - - 201,518 201,518 202,263 202,463 Transfer In- Street Maintenance Sales - - - - - --- Transfer In- Storm Drainage - - - - - - - - Transfer In - Capital Projects - - - - - --- Transfer In - CCPD - - - - - - - - Transfer In - sub-total - 200,257 - - 201,518 201,518 202,263 202,463 Transfer Out (176,463) - (177,194) - - - - - Total Other Sources (Uses)(176,463)$ 200,257$ (177,194)$ -$ 201,518$ 201,518$ 202,263$ 202,463$ Net Increase (Decrease)(283,214)$ (328,413)$ (315,456)$ (186,093)$ 57,899$ (62,720)$ 2,938,360$ 3,338$ Ending Fund Balance $ 423,426 $ 206,951 $ 107,970 $ 206,961 $ 165,869 $ 103,149 $ 3,041,509 $ 3,044,847 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 52 Capital Projects Fund FY 2021 ACTUAL FY 2022 AMENDED FY 2022 ACTUAL FY 2023 AMENDED BUDGET FY 2023 ESTIMATE FY 2024 PROPOSED FY 2025 PROJECTED FY 2026 PROJECTED Beginning Fund Balance 1,984,646$ 1,422,604$ 6,199,646$ 6,067,420$ 4,952,458$ (912,745)$ (7,597,345)$ $ (11,566,537) Revenue Contributions/Grants $ - $ - $ - -$ -$ $- $- $- Interest Revenue 7,015 1,000 62,538 - 139,239 20,000 10,000 1,000 Miscellaneous Revenue - - - 20,000 84,424 20,400 20,808 21,224 Intergovernmental Revenue - - - - - - - - Prior Year Adjustment - - - - - - - - Total Revenue 7,015$ 1,000$ 62,538$ 20,000$ 223,662$ 40,400$ 30,808$ 22,224$ Expenditures Professional Services $ 13,343 $ - $ 3,521 $ - $ - $- $- $- Bond Issuance Costs 98,386 - - - - - - - Capital Expenses 759,527 2,475,000 929,535 - 5,025,000 6,525,000 3,800,000 11,000,000 Engineering - 200,000 125,794 - 200,000 200,000 200,000 200,000 Capital Expenses - 227,060 - - Capital Expenses 23,450 - - - 863,866 - - - Total Expenditures 894,706$ 2,675,000$ 1,285,910$ -$ 6,088,866$ 6,725,000$ 4,000,000$ 11,200,000$ Other Sources (Uses) Debt Proceeds $ 4,305,000 $ - $ - $ - $ - $- $- $- Bond Premium 297,691 - - - - - - - Transfer In 500,000 - - - - - - - Transfer Out - - (23,816) - - - - - Total Other Sources (Uses)5,102,691$ -$ (23,816)$ -$ -$ -$ -$ -$ Net Increase (Decrease)4,215,000$ (2,674,000)$ (1,247,188)$ 20,000$ (5,865,203)$ (6,684,600)$ (3,969,192)$ (11,177,776)$ Ending Fund Balance $ 6,199,646 $ (1,251,396) $ 4,952,458 $ 6,087,420 $ (912,745) $ (7,597,345) $ (11,566,537) $ (22,744,313) TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 53 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services APPENDIX Proposed Projects FY24 Adopted Budget 54 Scheduled to coincide with MUD projectYearBegins Description Drainage Streets Sidewalks/ Pathways TC PoolParks/Fields TC Park Town Hall Funding SourceComments*FY2024Inverness Storm System Improvement$1,500,000 ARPA This project is slated to be completed with the MUD's project for the same area.*FY2024Inverness Street replacementForest Hill to Indian Creek$1,500,000Current BondThis project is slated to be completed with the MUD's project for the same area.FY2024TC Park Entrance$800,000Current Bond/CIP CashThis will be for a new gate system coming into the park, updating the guard shack, updating current restrooms and adding better parking areas.FY2024Comprehensive Plan ‐ Town$100,000General Fund ‐ Fund BalanceFY2024Parks Master Plan$120,000General Fund ‐ Fund BalanceThe last approved master plan was completed in 2008.  This will update that plan and give the Parks and Rec. Dept. a blue print of what the priorities are for the park system.FY2024Pickleball Courts$1,300,000GF Fund Balance/Bond Funds/Parkland Dedication/HOTThe Town has approved $330,000 from Parkland dedication funding. The additional funding will come from GF balance. $500,000 for the first part of the build project.FY2024Town Hall Entrance Covering$100,000General Fund ‐ Fund BalanceThis will provide a cover for the front entrance to Town Hall to protect visitors from the sun and rain. Additionally this covered area will add a new posting board for council agendas. FY2024Town Hall Rear Patio Covering$40,000General Fund ‐ Fund BalanceRear break area cover. FY2024Town Hall:  Police Parking Lot$275,000General Fund ‐ Fund BalanceCovered area for Patrol Units and Lock up.  This will provide covered parking for 16 parking spaces and a covered area off the building by the holding cell door.FY2024Fire Department Portable Radios$100,000General Fund ‐ Fund BalanceReplacement of the Motorola 6000 portable radios with new 8000. FY2024Police Department ‐ Car Camera Systems$120,000General Fund ‐ Fund BalancePatrol Unit Camera system replacements: This funding will replace the old camera systems with the new Motorola M500 systems. The currents systems are 10 years old and outdated. Cost is for 8 camera systems installed.FY2024Payment Kiosk at Town Hall$50,000Fund Balance/ARPA/CARESThis is a payment kiosk for the parking lot of Town Hall, it would allow citation payments and possibly Parks & Rec membership payments and water utility payments.  The City of Keller utilizes one of these so that they have a solution for citation payments in Town since they also outsource their court office to Colleyville.  It is basically like a banks ATM but is used for accepting payments instead of dispening funds.FY2024School Zone Flashers$25,000Fund BalanceSchool Zone flashers near high school crossing walkFY2024IT Improvements$50,000Fund Balance Improvements/Upgrades recommended by NetGenius, once they have evaluated all of our equipment.FY2024Street Lights ‐ TC & Bobcat ‐ Bobcat & Parkview ‐ School exits ‐ Marshall Creek$2,000,000FY2024 Hogan's Glen Drainage $150,000General Fund ‐ Fund Balance ‐ Storm DrainageTrophy Club Dr/Bobcat: This project is partially funded by Denton County with a $3,000,000 grant and the Town will fund the balance. (est. $3,000,000.). For a total project cost estimate $6 million.FY2024 Roundabout (Trophy Club Drive/Bobcat Blvd)$6,000,000Grant Funds ($3M)/Future CO Bond Funds ($3M)Trophy Club Dr/Bobcat: This project is partially funded by Denton County with a $3,000,000 grant and the Town will fund the balance. (est. $3,000,000.). For a total project cost estimate $6 million.FY2025TC Park improvements$4‐5 millionFuture CO BondsThis will enhance the park for future recreational activities that will be part of the park master plan and also help increase the attendance at the park from the activities.  Some of this could be expanded ATV courses, adding more bike/hiking trails, possible camp sites, bridges on trails,etc.  It will also update current restroom facilities and picnic sites to be more inviting.  This list could change depending on the results of the Park Master Plan.*FY2025TC Baseball Fields $2‐4 millionFuture CO Bond/HOTThis will replace some current fencing that is not up to standards and add turf to the infields of the ballfields.*FY2025Creekmere Dr. Street ReplacementAll of Creekmere Dr. $1,500,000Future CO BondsThis project is slated to be completed with the MUD's project for the same area.*FY2026Forrest Hill Street ReplacementIndian Creek to Fresh Meadow Ct.$1,500,000Future CO BondsThis project is slated to be completed with the MUD's project for the same area.*FY2026Greenbriar Ct. Indian Creek to end of Ct.$500,000Future CO BondsThis project is slated to be completed with the MUD's project for the same area.*FY2026Timberline Dr.$1,500,000Future CO BondsThis project is slated to be completed with the MUD's project for the same area.FY2027Oakmont Drive$3,000,000Future CO BondsThis project is slated to be completed with the MUD's project for the same area.FY2027Trophy Club Dr. $2,000,000Future CO BondsFY2028Palmetto$550,000Future CO BondsFY2028Roaring Creek Court $215,000Future CO BondsFY2028Woodlands Court $400,000Future CO BondsFY2028Paint Rock Court$250,000Future CO BondsFY2028Winding Creek Court$250,000Future CO BondsFY2028Durango and Parkview Area  $150,000Future CO BondsFY2028Turnberry and Highlands Area$75,000Future CO BondsFY2028Town Hall Roof$450,000General Fund ‐ Fund BalanceTypical life expectancy +20 years, with routine annual maintenanceFY2028Town Hall RTUs (roof top units) three (3)$235,000General Fund ‐ Fund BalanceTypical life expectancy +15 years, with annual quarterly maintenance. Blower motors have been replaced on all 3 Town Hall RTUsFY2028Splash Pad Resurfacing$50,000General Fund ‐ Fund BalanceFY2028Main Pool HeatersGeneral Fund ‐ Fund BalanceFY2028Main Pool Diving BoardGeneral Fund ‐ Fund BalanceFY2028Council Chambers remodel$120,000General Fund ‐ Fund BalanceMove walls behind Staff seating on both sides of podium, install lighting for council members to push when they would like to speak from dais.FY2028Town Hall and PD Flooring/Carpet$175,000General Fund ‐ Fund BalanceTypical life expectancy 8‐12 years5 Year Capital Improvement Program ‐ FY2024 ‐ FY2028FY24 Adopted Budget55 FY2028Town Hall Paint Interior/Exterior$120,000General Fund ‐ Fund Balance Every 5 yearsFY2028Town Hall/PD add Gas Tankless Water Heaters$75,000General Fund ‐ Fund Balance Currently water heaters are electric. Tankless (gas) will be more efficient in the long run.FY2028Streets and Parks Shop Remodel$95,000General Fund ‐ Fund BalanceOffice space is not utilized. Remodel (including demo) and adding a second floor for storage. Project would add +900 sqft of storage.FY2028Streets/Parks add Storage Building 20x40$130,000General Fund ‐ Fund BalanceNeeded for streets and parks depatment. Covered storage for equipment, materials, etc.FY2028Upgrade Town Crosswalk Flashers to 5g$200,000General Fund ‐ Fund BalanceCrosswalk software and hardware will need to be upgraded for better communication throughout town.FY2028Town Hall/PD Upgrade Card Readers $150,000General Fund ‐ Fund BalanceCard readers are 5 years old and need to be upgraded to the new software and elctronic key cardsTotals 1,650,000$    21,165,000$         250,000$          50,000$          1,420,000$     800,000$         2,585,000$    FY24 Adopted Budget56 2023 Tax Rate Calculation Notice Taxing Unit Name: Town of Trophy Club Attached are the following documents: No New Revenue and Voter Approval Tax Rate Worksheets Notice of Tax Rates (required to be posted on taxing unit website) Approving Rates: Section 8 on worksheet shows the following rates No New Revenue Rate 0.379140 Voter Approval Rate 0.415469 Di Minimis Rate (if applicable) 0.413306 Please review these documents carefully and notify our office of any changes that need to be made . If any changes are made, our office will send out new documents including the revisions . Once you are satisfied that the calculation is correct, please sign this document stating that you approve the calculat ion worksheet that is attached to this document . Proposed M&O 0.315670 Proposed l&S 0.099799 Proposed Total Rate 0.415469 (Maintenance & Operation Rate) (Interest & Sinking or Debt Rate) (proposed l&S rate must match line 48 on worksheet) As a representative of Town of Trophy Club I approve the Tax Rate Calculation and have provided the proposed tax rate for the taxing entity listed above . April Duvall Printed name 08/07/2023 Date TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 57 2023 Tax Rate Calculation Worksheet Form 50-856 Taxing Units Other Than School Districts or Water Districts TOWN OF TROPHY CLUB Tax ing Unit Name Phone (area code and number) Tax ing Unit's Address , City, State, ZIP Code Taxing Unit's Website Address GENERAL INFORMATION : Ta x Code Section 26.04(c) requires an officer or emp loyee designated by the governi ng body to calcu late the no-new-revenue (NNR) tax rate and voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated . The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee sha ll certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appra isa l ro ll or certified est imate. The officer or employee submits the rates to the governing body by Aug . 7 or as soon thereafter as practicable . School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements. Water districts as defined under Water Co de Section 49 .001 (1) do not use th is form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Compt roll er Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. The Comptro ller 's office prov ides this worksheet to assist taxing units in determin ing tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption . SECTION 1: No-New-Revenue Tax Rate The NNR tax rate enables the public to eva luate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisa l values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rate s ca lcu lated for each type of tax the county levies . While uncommon, it is possible for a taxing unit to prov ide an exemption for only maintenance and operations taxes . In this case, the taxing unit w ill need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two com ponents together. Une C . _ No-N&Yrftevenue Tax Rate Work$heet ' ·' 1. 2022 total taxable value. Enter the amount of 2022 taxable value on the 2022 tax roll today. Include any adjustments since last year 's certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property va lue subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceil- ings (will deduct in Line 2) and the captured value for tax increme nt financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1 2. 2022 tax ceilings. Counties , cities and junior college districts. Enter 2022 total taxab le value of homesteads with tax cei lings. These include the ho mesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2022 or a prior year for homeowners age 65 or older or disabled, use this step.' 3. Preliminary 2022 adjusted taxable value. Subtract Line 2 from Line 1. 4. 2022 total adopted tax rate . 5. 2022 taxable value lost because court appeals of ARB decisions reduced 2022 appraised value. A. Original 2022 ARB values: ............................................................................ $ 32 ,734,000 B. 2022 values resulting from final court decisions: .. ·················································· _ $ 26,150,000 C. 2022 value loss. Subtract B from A.' 6 . 2022 taxable value subject to an appeal under Chapter 42, as of July 25 . A. 2022 ARB certified value : ................................................................... ········· $ 91,056,812 B. 2022 disputed value: ................................................................................. -$ 17 ,480 ,663 C. 2022 undisputed value . Subtract B from A.• 7. 2022 Chapter 42 related adjusted values. Add Line SC and Line 6C. 'Tex. Ta x Cod e §26 .012 (14) 'Tex. Ta x Code §26 .012(14) 'Te x. Tax Code §26.012(131 •Te x.Ta x Cod e §26 .012(13) · .. .. Amount/Rate $ 2,596 ,951,514 $ 479 ,877 ,596 $ 2,117,073,918 $ 0.434799 /$100 S 6,584,000 $ 73,576,149 $ 80 ,160 ,149 Form developed by: Texas Comptroller of Public Accounts , Property Tax Assistance Division For additional copies, visit : comptroller,texas.gov/taxes/property-tax 50 -856 • 6-23/10 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 58 2023 Tax Rate Calculation Worksheet- Une\, ._,. ;t~*.,~.,-!_\;; -~ ·'·, r··, ·. , •• 1;::.' No-N..ilevenue Tu Rate Worlcsheet _; ;' :. .. 8. 2022 taxable value, adjusted for actual and potential court-ordered adjustments . Add Line 3 and Line 7. 9. 2022 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2022 . Enter the 20 22 value of property in deann exed territory.• 10. 2022 taxable value lost because property first qualified for an exempt ion in 2023 . If the taxing uni t increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to Freeport, goods- in-transit, temporary dis aster exemptions . Note that lowering the amount or percentage of an existing exemption in 2023 does not create a new exemption or reduce ta xable va lue. A. Absolute exempt ions. Use 2022 market va lue: ......................................•....•. ····•······· $ 23 ,845 B. Partial exemptions . 2023 exemption amount or 2023 percentage exempt io n 2,685 ,808 times 2022 value : ..................................................................... , ................ +$ C. Value loss . Add A and B.' 11 . 2022 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1 ), timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2023. Use only properties that qualified in 2023 fo r the fi rst t ime ; do not use proper- ties that qualified in 2022 . 2022 market value : ................................................................................... 0 A. $ 2023 product ivity or special appraised value : ....... 0 B. ················································ -$ C. Value loss. Subtract B from A. ' 12 . Total adjustments for lost value. Add Lines 9, 1 OC and 11 C. 13 . 2022 captured value of property in a TIF. Enter the total value of 2022 captured appraised value of pr operty taxable by a t axing unit in a ta x increment financi ng zone for which 2022 taxes were deposited in to the tax increment fund . 'If the ta xing unit has no captured apprai sed value in line 18D, enter 0. 14. 2022 total value . Subtract Line 12 and Line 13 from Line 8. 15. Adjusted 2022 total levy. Multip ly Line 4 by Line 14 and divide by $100. 16. Taxes refunded for years preceding tax year 2022 . Enter t he amount of taxes refunde d by the ta xing unit for tax yea rs preceding tax year 2022. Types of refu nds include co urt decisions, Tax Code Sect ion 25 .25(b) and (c) correctio ns an d Tax Code Sec tio n 31.11 payment err ors . Do not in clude refunds for ta x year 2022 . This line app lies only to tax years preced ing tax year 2022 .' 17. Adjusted 2022 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 18. Total 2023 taxable value on the 2023 certified appra isal roll today. This value in cludes on ly certified values or cert ified estimate of values and inc ludes the total taxable va lue of homesteads with tax cei lin gs (will deduct in Line 20). These homesteads inc lude homeowners age 65 or older or disa bled . 11 A. Certified values : ...................................................................................... $ 3,001 ,391 .615 B. Counties: Include railroad ro ll ing stock values certified by the Comptroll er's office: ................... ... +S C. Pollution control and energy storage system exemption : Ded uct the value of property exempted 0 for the current tax year for the first time as pollution contro l or energy st orage system property: ........... -$ D. Tax increment financing : Deduct the 2023 captured apprais ed va lue of property taxable by a ta xing uni t in a tax increme nt financi ng zone for wh ich t he 202 3 taxes will be depos ite d into t he tax increment 18 ,848,904 fund . Do not include any new property value that will be inclu ded in Line 23 be low. 12 •••••.••..• ........ - $ E. Total 2023 value. Add A an d B, then subtract C and D. 'Tex. Tax Cod e §26.012 (1 S) 'Te x.Tax Cod e §26 .012 (1S) 'Te x. Tax Cod e §26.012 (1 S) •Tex.Tax Code §2 6.0 3(c) •Tex.Tax Code §26.0 12(1 3) "Tex. Tax Code §26.0 12(13 ) "Tex. Ta x Cod e §26.0 12, 26.04 (c ·2 ) "Tex. Tax Code §26.0 J(c) For addit io nal copies, visi t: comptroller.texas .gov/taxes/property-tax FormS0-856 . · ,fiAniount/Rate $ 2,197 ,234 ,067 0 $ $ 2,709 ,653 0 $ $ 2,709 ,653 $ 26 ,659 ,168 $ 2,167 ,865,246 $ 9,425 ,856 $ 17,412 S 9,443 ,268 $ 2,982 ,542 ,711 Page 2 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 59 FormS0-856 Une , ,•,, .:~iJf::,,: ;, ,;~, ,.,.;., ;,:. No-New-Revenue Tax Rate Worksheet _. '; ,<.-Amount/Rate ,. . ; .' ·~ ·. ,• ' ' ·•··· ., .,. ' 19 . Total value of propert ies under protest or not included on cert ified app raisal roll . 13 A. 2023 taxable value of propert ies under protest. The chief appraiser certifies a list of properties st ill under ARB protest. The list shows the appraisal district's value and the taxpayer 's claimed value, if any, or an est imate of the value if the taxpayer wins . For each of the prope rties under protest, use the lowest S 26 ,701 ,130 of these values . Enter the total value under protest."· ................................................... B. 202 3 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives tax ing units a list of those ta xable properties that the ch ief appraiser knows about but are not included in the appraisal roll certification . These properties also are not on the list of properties that are still under protest. On t his list of properties, the chief appra iser includes the market value , appraised value and exemptions for the preceding year and a reasonable estimate of the market value, apprai sed value and exemptions for the current year. Use the lower mark et, appraised or taxable value + S 21 ,735 (as appropriat e}. Enter the total value of prope rty not on the certified roll. 15 •••••••••••••••••••••••••••••• C. Total value under protest or not cert ified . Add A and B. S 26 ,722 ,865 20. 2023 tax ce iling s. Counti es, cities and junior colleges enter 2023 total taxable value of home steads with tax ce ilings. These include t he home - steads of homeowners age 65 or older or disabled . Other taxing units enter 0. If your ta xing unit adopted the tax ce iling provi sion in 2022 or a pr ior year for homeowners age 65 or older or disab led, use th is step ." S 507 ,819 ,477 21. 2023 total taxable value . Add Lines 18E and 19C. Subtra ct Line 20 . 17 S 2,501 .446 ,099 22 . Total 2023 taxable value of prope rti es in terr it ory annexed aft er Jan. 1, 2022 . Include both rea l and pe rsonal prop erty. Ente r t he 202 3 value of property in ter ritory annexed. 18 s 0 23. To tal 2023 taxable value of new improvements and new personal property located in new improvemen ts. New means the item was not on the appraisal roll in 2022 . An improvement is a building, structure , fixture or fence erected on or affi xed to land. New addit ions to exist- ing improvements may be included if the appraised value can be determined . New persona l property in a new improvement must have been brought into the ta xing un it after Jan . 1, 2022 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2023 . 19 s 10,743 ,161 24 . Total adj ustments to the 2023 ta xable value. Add Lines 22 and 23 . s 10 ,743 ,161 25 . Adjusted 2023 ta xable value . Subtract Line 24 from Line 21 . $ 2,490,702,938 26. 2023 NNR tax rate. Div ide Line 17 by Line 25 and multiply by $100 . 20 S 0.379 140 /$100 27 . COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2023 county NNR ta x rate ." s $100 SECTION 2: Voter-Approval Tax Rate The voter-approval ta x rate is the highest tax rate that a taxing unit may adopt wit hout holding an election to seek voter approval of t he rate . The voter-approval tax rate is split into two se parate rat es: 1. Ma intenance and Operation s (M&O} Tax Rate : The M&O portion is the tax rate that is needed to rai se the same amount of ta xes that t he ta xing unit levied in the prior yea r plus the applicab le percentage allowed by law. This rate accounts for such things as sa laries , utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing un it's debt payments in t he com ing year. This rate accounts for pr incipal and interest on bonds and other debt secured by property tax revenue . The vo ter-approval tax rate for a county is the sum of the voter-approva l tax rates calculated for each type of ta x the county levies . In most case s t he vote r-approval ta x rate exceeds the no-new-revenue ta x rate , but occasionally decreases in a taxing un it's debt service wi ll cause the NNR tax rate to be high er than the voter-approval tax rate. Une roval Tax Rate Worksheet 28 . 2022 M&O tax rate . Enter the 2022 M&O tax rate . 29 . 2022 taxable value, adj usted for actual and potent ial court-orde red adjustment s. Enter the amount in Li ne 8 of the No -New-Revenu e Tax Rate Worksheet. "Tex. Tax Code §2 6.0l(c) an d {d) "Tex. Tax Code §2 6.01 {c) "Te x. Tax Code §26.0l {d) "Tex. Tax Cod e §2 6.012(6)1 B) "Tex. Tax Cod e §26.01 2(6) "Tex. Tax Cod e §26.012(17) "Tex. Tax Code §26.0 12(17) ~Tex.Tax Code §26.04{c) " Tex. Tax Cod e §2 6.04 (dl For addit iona l cop ies, visi t: comp troller.texas .gov/taxes /property-tax S 0.335000 $ 2,197 ,234 ,06 7 /$1 00 Page 3 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 60 I Districts orWa=e_r D:::ci:.:.t,.,_r'-'ic=---------------------F-o~riim~s..,o_-8=56 Une • Voter~~pproval Tax Rate Worksheet 30 . Total 2022 M&O levy. Mu ltip ly Line 28 by Line 29 and divide by $100 31 . Adjusted 2022 levy for calculat ing NNR M&O rate. A. M&O taxes refunded for years preceding tax year 2022. Enter the amount of M&O taxes refunded in the prece ding year for taxes befo re that year. Types of refunds inc lude court deci sions, Tax Code Section 25 .25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not B. C. include refunds for tax year 2022. This line applies only to tax years preceding tax year 2022 ...........•... 2022 taxes in TIF. Enter the amount of taxes pa id into the tax increment fund for a reinvest ment zone as agreed by the taxing unit. If the taxing unit has no 2023 captured appraised value in Line 18D, enter 0 ...................................................................................... . 2022 transferred function. If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of th is calcu lation . If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last 13 ,119 +$ ______ _ -$ 63 ,144 ------- fu ll fisca l year in which the taxing unit operated the function. The taxing unit discontinuing the function wil l subtract this amou nt in D be low. The taxing unit receiving the function wi ll add this amount in D below. Other taxing units enter 0 .................................................................... . +/-$ 0 D. 2022 M&O levy adjustments . Subtract B from A. For ta xing unit with C, subtract if discont in uing function and add if receiving function .................................................... . E. Add Line 30 to 31 D. 32 . Adjusted 2023 taxable value. Enter th e amount in Line 25 of the No -New-Revenue Tax Rate Worksheet. 33. 2023 NNR M&O rate (unadjusted). Divide Line 31 Eby Line 32 and multiply by $ 100. 34. Rate adjustment for state criminal justice mandate. 23 If not applicable or less than zero, enter 0. A. B. 2023 state criminal justice mandate. Enter the amount spent by a cou nty in the previous 12 months providing for the maintenance and operation cost of keeping inmates in co unty-pa id facilities after they have been sentenced . Do not include any state re imbu rsement received by the co unty for the same purpose. 2022 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months pr ovi ding for the maintenance and ope ra tion cost of keeping inmates in county-paid faci lities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose . Enter zero if this is the first time the man date applies ................ . C. Subtrac t B from A and divide by Line 32 and multiply by$ 100 ........................................... . D. Ente r the rate calculated in C. If not applicable, enter 0. 35 . Rate adjustment for indigent health care expenditures." If not applicable or less than zero, enter 0 . ------- $ -50 ,0 25 0 $ ______ _ 0 -$ ______ _ s _0 ____ ~/$100 A. 2023 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the per io d begi nning on July l , 2022 and ending on June 30, 2023 , less any state assistance received for the same purpose. . . . . • . . . $ _0 _____ _ B. 2022 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July l, 2021 and ending on June 30, 2022 , less any state assistance rece ived for the same purpose .................................................................................. . C. Subtract B from A and divide by Line 32 and mu ltip ly by S 100 ........•.....•.....•...............•....... D. Enter the rate calculated in C. If not applicable, enter 0. n [Reserved for expansion] u Tex . Tax Code §26.044 1' Tex. Ta x Code §26.0441 0 -$ ______ _ s_0 ____ _,1s1 00 For additional copies , visit: comptroller.texas.gov/taxes/property-tax $ 7 ,360 ,734 $ 7 ,310 ,709 $ 2 ,490 ,702 ,938 $ 0.293519 /$100 s _0 _____ ,s ,oo s _0 ____ _,s100 Page4 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 61 2023 Tax Rate Calculation Worksheet -Taxing Units Other Than School Districts or Water-O~is~t~ric=ts~------------------~F=or~m~S~0~-8~5~6- Une '.?•\•'. ;· ,, Voter•ADDroval Tax Rate Worksheet 36. Rate adjustment for county indigent defense compensation . 21 If not applicable or less than zero, enter 0. A. 2023 indigent defense compensation expenditures . Enter the amount pa id by a county to provide appointed counsel for ind igent indiv iduals and fund the operations of a public defender 's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2022 and ending on 0 June 30, 2023 , less any state grants received by the county for the same purpose .......................... s B. 2022 indigent defense compensation expend itures . Enter t he amount pa id by a county to prov ide appointed counsel for indigent individuals and fund the operations of a public defender 's office under Article 26.044 , Code of Criminal Procedure for the period beginning on July 1, 2021 and ending on 0 June 30, 2022 , less any state grants rece ived by t he county for the same purpose .......................... $ C. Subtract B from A and divide by Line 32 and multiply by $100 ............................................ s 0 /$1 00 D. Mu ltiply B by 0.05 and divide by Lin e 32 and multiply by S 100 ............................................ s 0 /$1 00 E. Enter the lesser of C and D. If not applicable, enter 0. 37 . Rate adjustment for county hospital expenditures." If not applicable or less than zero, enter O. A. 2023 eligible county hospital expenditures . Enter the amount paid by the county or munic ipality to maintain and operate an eligible county hospital for the period begin ning on July 1, 2022 and 0 ending on June 30, 2023 ............................................................................... s B. 2022 eligible county hospital expenditures . Enter the amount paid by the county or municipality to mainta in and operate an eligible county hospital for the period beginning on July 1, 2021 and 0 ending on June 30, 2022 .............................................................................•. $ C. Subtract B from A and divide by Line 32 and multip ly by $100 ............................................ s 0 /$1 00 D. Multiply B by 0.08 and divide by Line 32 and multiply by $100 ............................................ s 0 /$1 00 E. Enter the lesser of C and D, if appli cable. If not appl icab le, ente r 0. 38. Rate adjustment for defunding municipality. This adjustment only applies to a munic ipality that is cons idered to be a defundi ng munic ipal- ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Lo cal Government Code only applies to municipal it ies wi th a population of more than 250,000 and includes a wr itten determination by th e Office of the Governor. See Tax Code Section 26 .0444 for more information . A. Amount appropriated for public safety in 2022 . Enter the amount of money appropriated for public 0 safety in the budget adopted by the municipality for the preceding fiscal year ............................ $ B. Expenditures for publ ic safety in 2022. Enter the amount of money spent by the mun ic ipality for public 0 safety during the preceding fiscal year .................................................................. s C. Subtract B from A and divide by Line 32 and multiply by $100 ....................•....•.....•....•....•. s 0 /$1 00 D. Enter the rate calculated in C. If not applicable, enter 0. 39. Adjusted 2023 NNR M&O rate . Add Lines 33 , 34D, 35D, 36E, and 37E . Subtract Line 38D . 40. Adjustment for 2022 sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent addi- tional sales tax on M&O expenses in 2022 should complete this line . These entities will deduct the sales ta x gain rate for 2023 in Section 3. Other ta xing units, enter zero . A. Enter the amount of additional sales ta x collected and spent on M&O expen ses in 2022, if any. Count ies must exclude any amount that was spent for economic development grants from the amou nt 0 of sales tax spent ...................................................................................... $ B. Divide Line 40A by Line 32 and mult iply by $100 .....................•......... ························· $ 0 /$1 00 C. Add Line 40B to Line 39 . 41. 2023 voter-approval M&O rate . Enter the rate as calculated by the appropriate scenario below. Special Taxing Un it. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08 . -or- Other Taxing Unit . If the taxing unit does not qualify as a special taxing un it, mu lt iply Line 40C by 1.035 . "Te x. Ta x Code §2 6.0442 M Tex. Ta x Code §26 .0443 For add it ional copies , visit: comptroller.texas .gov/taxes/property-tax Amount/Rate 0 $ /$100 0 s /$100 0 s /$100 $ 0.293519 $100 $ 0 .293519 /$100 $ 0 .303792 /$1 00 Pa ge 5 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 62 e Cakulation Worksheet-Taxing Un its Other Than School Districts or Water Districts Une '.';;•:iJ~ Voter-Approval Tax Rate Worksheet 041 . Disaster Line 41 (D41 ): 2023 voter-approval M&O rate for taxing unit affected by disaster declaration . If the ta xing un it is loc at ed in an area declared a disaster area and at lea st one person is granted an exemption under Tax Co de Sect ion 11.35 for property located in t he ta xin g un it, the governing body may di rect t he person calcula ting the voter-ap proval tax rate to calc ul ate in the manne r provided for a special ta xing unit. The taxi ng unit shall continue to calculate the voter-approva l tax rate in th is manner until the earl ier of 1) the first year in wh ich total taxab le value on the cert ified appraisal ro ll exceeds the total taxable value of the tax yea r in which t he disaster occurre d, or 2) the thir d tax year after the tax year in which the disaster occurred If the taxi ng un it qualifi es under this scenari o, multiply Line 40C by 1.08 ." If the ta xing unit do es not qualify, do not compl ete Disas ter Li ne 41 (Line D41 ). 42 . Total 2023 debt to be paid with property taxes and additional sales tax revenue . Debt mean s the interest and principa l that will be paid on debts t hat: (1 ) are paid by property ta xes, (2) are secured by property taxes, (3) are sche du led for payment ove r a period longer than one year, and (4) are not classified in the tax ing uni t 's budget as M&O expen ses. A. Debt also inc ludes contractua l payments to other taxing units that have incurre d debt s on beha lf of this taxing unit, if those debts meet the four conditions above . Include only amounts tha t will be pa id from property tax revenue . Do not include appra isal district bud ge t payments. If the gove rn ing body of a taxing uni t authorized or ag reed to aut horize a bond , warrant, certificate of obligation, or other ev idence of in debtedness on or after Sept. 1, 202 1, verify if it meets the amen ded definition of deb t before including it her e. 28 Enter debt amount ..................................................•.....•..........•...............• $ 2 ,888,758 B. Subtract unencumbered fund amount used to re duce total debt. ................................•....• - $ 0 C. Subtract certified amount spent from sales tax to reduce debt (enter ze ro if no ne) ....•....•.......... -s 0 D. Subtract amount paid from other resourc es ..........•.....•....•............................•....•.... -$ 0 E. Adjusted debt. Subtract B, C and D fr om A. 43 . Certified 2022 excess debt collections . Enter the amou nt ce rtified by the collector. 29 44. Adjusted 2023 debt. Subtract Li ne 43 from Line 42E. 45 . 2023 anticipated collection rate. A. Enter the 2023 antic ipated collection rate certified by the collector."' 100 .00 ······•············ ················ B. Enter the 2022 actual collection rate ..........................••....•.....•.....•...... 100.07 ····•············ C. En ter the 2021 actua l collection rate .................................................................... 99.50 D. En ter the 20 20 actual collection rate .................................................................... 98 .90 E. If the an t icipated collect ion rate in A is lowe r than actu al collec tio n rates in B, C and D, enter the lowest co ll ect ion rate from B, C an d D. If the an t icipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater t han 100%." 46. 2023 debt adjusted for collections . Divide Line 44 by Line 45E . 47. 2023 total taxable value. Enter t he amou nt on Line 21 of t he No-New -Revenue Tax Rate Worksheet. 48 . 2023 debt rate . Divide Line 46 by Line 47 and mu ltiply by $100 . 49. 2023 voter-approval tax rate. Add Lines 41 and 48. D49. Disaster Line 49 (D49): 2023 voter-approval tax rate for taxing unit affected by disaster declaration . Complete t his line if the ta xing un it calc ulated the voter-approva l tax rate in th e mann er provided for a special tax ing unit on Line D41 . Add Line D41 and 48. "Te x. Tax Code §2 6.042 {a) n Tex. Tax Code §26.0 12(7) n Tex. Tax Code §26.012(10) and 26.04 {b) •Tex .Tax Code §2 6.04 (b) "Tex . Tax Cod e §§26.04 (h), {h-1) an d {h-2) For additiona l copies , vis it: comptroller.texas.gov/taxes/property-tax % % % % Fo rm 50-856 Amount/Rate 0 $ /$100 $ 2 ,888 ,758 S 392,330 $ 2 ,496 ,428 100.00 % $ 2,496 ,428 $ 2,501 ,446,099 S 0.099799 /$100 S 0.403591 /$100 $ /$1 00 Page6 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 63 SO. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies . The total is the 2023 county voter-approval tax rate . Form50-856 Amount/Rate 0 s ____ ~1s100 SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes Cities, counties and hospital distr icts may levy a sales tax specifica ll y to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue . Th is section should only be completed by a county, city or hospital district that is requ ired to adjust its NNR ta x rate and /or voter -approval ta x rate because it adopted t he addit ional sales tax. Line : Additional Sales and Use Tax Worksheet Amount/Rate •':'.,-' 51 . Taxable Sales. For taxi ng units that adopted the sales ta x in November 2022 or May 2023, enter the Comptroller 's estimate of taxable sales for the previous four quarters . 32 Estimates of taxable sales may be obta ined through the Comptroller 's Allocation Historical Summary we bpage . Taxing units that adopted the sales tax before November 2022 , en ter 0. 0 $ 52. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amou nt of esti- mated sales tax revenue ." Taxing units that adopted the sales tax in November 2022 or in May 2023 . Multiply the amount on Line 51 by the sales tax rate (.01, .005 or .0025, as appl ic able) and multiply the result by .95 ." -or- Taxing units that adopted the sales tax before November 2022. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95 . 0 $ 53 . 2023 total taxable value. Enter the amount from Line 21 of the No -New-Revenue Tax Rate Worksheet. 2,501 ,446 ,099 s 54 . Sales tax adjustment rate . Divide Line 52 by Line 53 and multiply by $100 . 0 s /$100 55 . 2023 NNR tax rate, unadjusted for sales tax." Enter the rate from Line 26 or 27 , as applicabl e, on the No -Ne w-Revenue Tax Rate Worksheet. 0.379 140 s /$100 56. 2023 NNR tax rate , adjusted for sales tax . Taxing units that adopted the sales tax in November 2022 or in May 2023. Subtract Lin e 54 from Line 55 . Sk ip to Line 57 if you adopted the additional sales tax before November 2022 . 0.379140 s /$1 00 57. 2023 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (d isaster) or Lin e SO (counties ) as applicable, of the Voter-Approval Tax Rate Worksheet. 0.403591 s /$100 58 . 2023 voter-approval tax rate, adjusted for sales tax . Subtract Line 54 from Line 57 . 0.403591 s /$100 SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control A taxing unit may raise its rate for M&O funds used to pay for a facility, dev ice or method for the con tr ol of air, water or land pollution . This includes any land, structure, building, installation, excavation, mach inery, equipment or device that is used, constructed , acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing un it's expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. Th is section shou ld only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution . Une. '·.,'.~: Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet , 59. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter t he amount certified in the determination letter from TCEQ. 37 The tax ing unit shall provide its tax assessor-co ll ector with a copy of the letter. 38 60. 2023 total taxable value . Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet. 61. Additional rate for pollution control . Div ide Li ne 59 by Line 60 and multiply by $100 . 62. 2023 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicab le): Line 49, Line D49 (disaster), Line SO (counties) or Line 58 (taxing units with the additional sales tax ). •Tex.Tax Cod e §26.041 (d) "Tex. Tax Code §26.041 (1) k Te x. Tax Code §26.041(d ) »Te x.Ta x Code §26 .04 (c) •Tex.Tax Code §26.04(<) "Tex. Ta x Code §26.04S (d) "Tex . Ta x Cod e §26.04S (I) For additional cop ies, visit: comptroller.texas.gov/taxes/property-tax Amount/Rate 0 s S 2,501 ,446 ,099 0 s /$100 0.403591 s /$100 Page 7 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 64 2023Tax Rate Calculation Worksheet-Taxin Units Other Than School Districts or Water Districts FormS0-856 SECTION 5: Voter-Approval Tax Rate AdJustment for Unused Increment Rate The unused incre ment rate is the ra te equa l to t he difference between the adopte d tax rate and voter-approval tax rate adjusted to remove th e unused incre ment rate for the pr ior three years. 39 In a year where a ta xi ng unit adopts a rate by applyi ng any portion of the unused increment rate, the porti on of the unused in cre ment rate must be backed out of the calculation for that year. The differen ce between the adopted ta x rate and adjusted voter-approva l tax ra te is con si dered zero in the following scenar ios : a tax year before 2020; '° a tax yea r in wh ich the municipality is a defund ing mu nic ipality, as defined by Ta x Code Section 26 .0501 (a); 41 or after Jan . 1, 2022 , a tax ye ar in which the comptro ll er determines that the county imp leme nted a budget reduction or rea ll ocation described by Local Governm ent Cod e Section 120.002(a) with out the requi red voter approva l." Indiv idual components can be negative, but the overa ll rate wou ld be the greater of zero or the calculated rate . Th is sect ion sh ould only be completed by a taxi ng unit that does not meet the definition of a special taxing unit. 0 Une Unused Increment Rate Worksheet Amount/Rate 63 . Year 3 component. Subtract t he 2022 actua l tax rate and t he 2022 un used increment rate from the 2022 voter -app rova l tax rate . A. Voter -approval t ax rate (Line 67) .......................•.....•.......................................•.. S 0.446677 B. Unused increm ent rate (Line 66) ........•....•...............•................•.....•....•.....•....•... S 0 .0 26763 C. Subt ract B from A .................................................................................... . S 0.419914 D. Adopted Tax Rate ..................•....•....•....•.....•................................•..........•.. S 0.434799 E. Subt ract D from C.. ................................................................................... . S -0.014665 64 . Year 2 component. Subtract the 202 1 actual tax rate and the 2021 unused increme nt rate from the 2021 voter-approva l tax rate . A. Voter-approval tax rate (Line 67).......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s 0.471763 B. Unused increm ent rate (Line 66) .....................•..........................••....•.......... , ....•. C. Subtract B from A .................................................................................... . D. Adopte d Tax Rate .....•....•....•....•....•....•..........•................•........................... E. Subtract D from C .................................................................................... .. S 0 .020157 S 0.451606 S 0.445000 S 0 .006606 65. Year 1 component. Subtra ct the 2020 actual tax rate and the 2020 unused in cremen t rate from the 2020 voter-approval tax rate. A. Voter-approva l ta x rate (Line 65)....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s 0.466599 /$100 /$100 /$100 1$1 00 /$10 0 /$1 00 $100 $100 $1 00 $100 /$100 B. Unused increm ent rate (Line 64) ...................•....•..........•.....•.....•....•..........•....•... s_0 ____ ~1s 100 C. Subt rac t B from A .................................................................................... . D. Adop ted Ta x Rate .........•....•....•.........•......................................................•. E. Subt ract D from C. .......................................... . S 0.466599 S 0.446442 S 0 .020 1 57 /$1 00 /$100 /$1 00 66. 2023 unused increment rate. Add Lines 63E, 64E and 65E. S 0.0 11676 67. Total 2023 voter-approval tax rate, including the unused increment rate. Add Line 66 to one of the fo ll owing li nes (as applicab le): Line 49, Li ne D49 (disas ter), Line 50 (co un ties), Li ne 58 (t axing un its with t he addit ional sa les tax) or Li ne 62 (taxi ng units with po llu tion control). S 0 .415469 ~Tex.Ta x Cod e §26 .013 (a) ~Te x.Tax Code §26.013 (c) "Te x. Ta x Cod e §§26.0S0l (a) and (cl "Tex. l ocal Gov't Cod e §120 .00 l(d), effect ive Jan. 1, 2022 "Tex. Ta x Code §26.063 (a)(1) "Tex. Ta x Code §26.012 (8-a) "Tex. Ta x Cod e §26 .063(a)(1) Fo r additional cop ies, visi t: comptroller.texas .gov/taxes/property-tax /$100 1$100 Page 8 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 65 2023 Tax Rate Calculation Worksheet -Taxing Un its Other Than School Districts or Water Districts FormS0 -8S6 SECTION 6: De Mini mis Rate The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing un it." Th is section should only be completed by a taxing un it that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing un it." Une .:f"-~-,. De Mini mis Rate Worksheet Amount/Rate 68. Adjusted 2023 NNR M&O tax rate . Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet s 0 .293519 /$100 69 . 2023 total taxable value. Enter the amount on Line 21 of the No -New-Revenue Tax Rate Worksheet. S 2 ,501,446,099 70. Rate necessary to impose $500,000 in taxes . Divide $500 ,000 by Line 69 and multiply by $100 . 0 .019988 s /$100 71 . 2023 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet. 0 .099799 s /$100 72 . De minimis rate . Add Lines 68, 70 and 71. s 0.413306 /$100 SECTION 7: Voter Approval Tax Rate Adjustment for Emergency Revenue Rate In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26 .042(a), a taxing unit that calcu lated its voter-approval tax rate in the manner prov ided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.46 Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Ta x Code Sect ion 26 .042(d), in the pr ior year, it must also reduce its voter-approval ta x rate for the current tax year." This section will apply to a tax ing unit other than a special ta xi ng unit that: directed the des ignated officer or employee to calcul ate the voter-approval ta x rate of the taxing un it in the manner provided for a spe ci al taxing unit in the pri or year; and the current year is the first tax year in which the total taxab le value of prope rty taxable by the taxing unit as shown on the appra is al roll for the taxing un it subm itted by t he assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago . This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate without holding an elect ion in the prior year. Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special ta xing un it because it is still with in the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26 .042(a ){l) or (2). Une ,' :•··· Emergency Revenue Rate Worksheet 73. 2022 adopted tax rate . En te r the rate in Line 4 of the No -New-Revenue Ta x Rate Worksheet. 74 . Adjusted 2022 voter-approval tax rate. Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s) to complete this lin e. If a disaster occurred in 2022 and the taxing unit calculated its 2022 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2022 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a , Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet. -or - If a disaster occurred prior to 2022 for which the taxing unit continued to ca lculate its voter-approva l tax rate using a multiplier of 1 .08 on Disaster Line 41 (D41 ) in 2022, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter-approval tax rate the taxing un it would have calculated in 2022 if it had generated revenue based on an adopted tax rate using a multiplier of 1 .035 in the year(s) following the disaster." Enter the final adjusted 2022 voter-approval tax rate from the worksheet. -or- If the taxing unit adopted a tax rate above the 2022 voter-approval tax rate without calculating a disaster tax rate or holding an el ection due to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year 's worksheet. 75. Increase in 2022 tax rate due to disaster. Subtract Line 74 from Line 73 . 76 . Adjusted 2022 taxable value. Enter the amount in Line 14 of the No-New-Re venue Tax Rate Worksheet. 77. Emergency revenue. Mu ltiply Line 75 by Line 76 and divide by S 100. 78 . Adjusted 2023 taxable value. Enter the amount in Line 25 of the No-New -Revenue Tax Rate Worksheet. 79. Emergency revenue rate . Divide Line 77 by Line 78 and mu ltiply by $10 0." "Te x. Tax Cod e §l6.04l(b) "Tex. Ta x Code §l 6.04 2(f) "Tex. Tax Co de §l 6.04l(c) "Te x. Tax Code §l6.04l(b) For additional copies, visit: comptrolle r.texas.gov/taxes/property-tax Amount/Rate 0.434799 s /$1 00 0 s /$100 0 s /$1 00 S 2,167,865,246 0 s S 2 ,490,702 ,938 0 s /$100 Pag e 9 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 66 ~ue Rate Worksheet 80. 2023 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49, Line 049 (disaster), Line 50 (coun ti es), Line 58 (taxing units with the add itiona l sa les tax), Line 62 (taxing units with pollution control) or Line 67 F rm 50-856 Amount/Rate (taxing units with the unused incre ment rate). S 0.415469 /$100 SECTION 8: Total Tax Rate Ind icate the applicable total tax rate s as calc ulated above . No-new-revenue tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..................................................... . As applicable, enter the 2023 NNR tax rate from : Line 26 , Line 27 (cou nties), or Line 56 (adjusted for sales tax). Indicate the line number used:~ Voter-approval tax rate .................................................................................................................. . As applicab le, enter the 2023 voter-approval tax rate from : Line 49, Line 04 9 (disaster), Line 50 (count ies ), Line 58 (adjusted for sales tax ), Line 62 (adj usted for pollutio n cont rol), Line 67 (adjusted for unu sed increment), or Line 80 (adjusted for emergency revenue). Indicate the line number used : .§I___ De minimis rate .......................................................................................................................... . If applicable, enter the 2023 de minimis rate from Line 72 . SECTION 9: Taxing Unit Representative Name and Signature $ 0.379140 /$1 00 S 0.415469 /$100 S 0.413306 /$1 00 Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or employee of the taxing unit and have accurately calculated th e tax ra te s usin g values that are the same as the va lues shown in the taxing unit's certified appraisal roll or certified estimate of ta xab le value, in accordance with requirements in the Tax Code. so print• April Duvall here Prin ted Name ofTaxi ng Unit Representative ~~~. ,llQO;~:~~ > Du.M~n, 08/07/2023 Date "Tex. Tax Co de §§26.04(<·21 and (d-2) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 10 TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 67 N otice About 2023 Tax Rates Property tax ra tes in T OWN OF TROPHY CLUB . This notice concerns the 2023 property tax rates for TOWN O F TROPHY CLUB . This notice provides in fonnation about two tax rates used in adopting the current tax y ear's tax rate. The no-- new-reven ue tax ra te w ould Impose the same a mount of ta xes a s last year if you compare prope rti es taxed in both years. In most cases, the voter-approv al tax rate is the highest ta x rate a taxing unit c an adopt without holding an election. In each case, these rates a re calculated by di v iding the total amount of taxes b y the current taxa ble value with adj ustments as req uired by state law. The ra te s are g iv en per $100 of property valu e. This year 's no-new-revenue tax rate This year 's voter-approval tax rate To see the full calculations, pl ease visit 1505 E. McKinney Street De nton, T X 76209 for a copy of the Tax Rate Ca lcula tion Worksheet. Unencumbered Fund Balance $0.379140/$100 $0.41 5469/$100 The following estimated balances w ill be left in the taxing uni t's accounts at the end of the fi scal year. These balances are no t encumbered by correspo ndin g debt obligation. Type of Fund Balance GE NE RAL FUND 6,332,5 14 DEBT SERVI CE FU ND TIRZ Current Year Debt Service 107,970 -224,233 The fo ll owing amounts are for lo n g-tenn debts that are sec ured by property ta x es. These amounts will be paid from upcoming property tax re venues (or additional sal es ta x revenues, if appl icab le). Principal or Contract Inte rest to be Other Amounts De scription of Debt Payment to be Paid Paid from to be Paid Total Pay ment from Property Tax es Property Taxes CO S ERI ES 200 4 35,000 1,663 0 36,663 CO S ERJ ES 2013 27 0,000 18,775 0 288,775 CO S ERI ES 2014 120,000 52 ,038 0 172 ,038 GO REFUNDING SERI ES 240 ,000 10,573 0 250,573 20 15 GO SE RJ ES 201 6 240 ,000 90 ,425 0 330,425 CO SERIES 20 16 200 ,000 78,956 0 278,956 CO SERIES 20 17 170,000 83,725 0 253,725 GO REF SERJ ES 2020 245,000 20,822 0 265,822 CO SERJES 20 21 55,000 8 1,150 0 136,150 CO SERIES 2023 700 ,5 05 175,126 0 8 75,631 Total required for 2023 debt service $2,888,758 -Amount (if any) paid from fund s listed in unenc umbered funds $0 -Amoun t (if any) pa id from other resourc es $0 -Excess collections la st y ea r $392,330 = Total to be paid from taxes in 2023 $2,496,428 + Amount ad ded in anticipation that the unit will $0 collect only 100.00% of its taxes in 2023 = Total d ebt levy $2,496,428 This notice contains a summary of actual no-new-revenue and voter-approval calcula tions as certified by Michelle Frenc h , Denton Co unt y Tax Assessor/Co llector on 08/0 1/2023 . Visit Texas.gov/PropertyTaxes to find a lin k to your loca l property ta x database o n which you can easily access infonnation regarding your property taxes, including information about proposed tax rates a nd scheduled public hearings of each enti ty that taxes yo ur property. The 86th Texas L egisla ture m odi fi ed the manner in which the voter-approval ta x rate is calcul ated to limit the rate of growth of property taxes in the state . TOWN OF TROPHY CLUB, TEXAS Annual Program of Services FY24 Adopted Budget 68