Minutes TC 04/18/2011MINUTES FROM REGULAR SESSION TOWN COUNCIL MEETING
FOR THE TOWN OF TROPHY CLUB
LOCATION: 100 MUNICIPAL DRIVE, TROPHY CLUB, TEXAS
Monday, April 1 S, 2011 at 6:00 P.M.
Svore Municipal Building Boardroom
The Town Council of the Town of Trophy Club, Texas, met in Regular Session on Monday, April 18,
2011. The meeting was held within the boundaries of the Town and was open to the public.
STATE OF TEXAS §
COUNTY OF DENTON §
TOWN COUNCIL MEMBERS PRESENT:
Connie White Mayor
Bill Rose Mayor Pro Tem
Larry Hoover Council Member
JD Stotts Council Member
Glenn Strother Council Member arrived at 6:55 p.m.
TOWN COUNCfL MEMBERS ABSENT:
Margi Cantrell Council Member
STAFF AND GUEST(S) PRESENT:
Mike Slye Town Manager
Stephen Seidel Assistant Town Manager
Shannon DePrater Town Secretary
Patricia Adams Town Attorney
Scott Kniffen Police Chief
Danny Thomas Fire Chief
Michael Aguilera Interim Finance Director
Carolyn Huggins Community Development Director
Adam Adams Parks & Recreation Director
April Reiling PIO / Marketing Manager
Mayor White announced the date of April 18, 2011, called the meeting to order and announced a quorum
at 6:14 p.m.
EXECUTIVE SESSION -6:00 P.M.
1. Pursuant to Texas Government Code, Annotated, Section 551.074(a)(1) "Personnel Matters,"
and Section 551.071 (1) & (2) "Consultation with Attorney", respectively, the Council will enter
into Executive SeSSion to discuss the following:
A. Personnel Matters. To deliberate the appointment, employment, evaluation, reassignment,
duties, discipline, or dismissal of a public officer or employee relating to the annual
evaluation of Town Attorney Patricia Adams
B. Consultation with Attorney on Pending or Contemplated Litigation or on a Matter in which
the duty of the Attorney to the Governmental Body under the Texas Disciplinary Rules of
Professional Conduct of the State Bar of Texas clearly conflict with the Texas Open
Meetings Act:
Legal advice relative to threatened litigation and claim by Scott and Julie Folley,
Zoning and Recreation Area
Council convened into Executive Session at 6: 15 p.m.
April 18, 2011 Minutes 1
Council reconvened into Regular Session at7:19 p.m.
Council took a short break and resumed at 7:24 p.m.
RECONVENE INTO REGULAR SESSION
The Invocation was offered by Fire Chief Danny Thomas.
The Pledges were led by Assistant Town Manager Stephen Seidel.
2. Consider and take appropriate action regarding the Executive Session items.
Motion made by Mayor Pro Tern Rose, seconded by Council member Hoover, to staff be directed to
continue developing the landscape plan with respect to Neighborhood 9 and have Town Manager Slye
communicate that plan to the residents. Motion carried unanimously without further discussion.
PRESENTATIONS
3. Receive an update from Cathy Hernandez, President -Arts Council Northeast, on Arts Council
projects within the area; discussion of same.
Mayor White announced that Ms. Hernandez was unavailable to attend tonight's meeting.
4. Recognize the 2010 Citizen of the Year Nominees and Announce the recipients; discussion of
same.
Mayor White recognized each 2010 Citizen of the Year -Youth nominees:
Youth
Chase Berberich, Age 11
Honor Fusselman, Age 14
Kayla Harwell, Age 14
Lillian Johnson, Age 13
Kristin Marxer, Age 14
Austin Michaelis
Megan Rodgers, Age 12
Ryan Rodgers, Age 13
Catharen Stuebe, Age 13
Mayor White announced the 2010 Citizen of the Year -Youth -Miss Lillian Johnson.
Mayor White recognized each 2010 Citizen of the Year -Adult nominees:
Adult
Joel Quile
Bob Radder
Kathy Trotter
Town of Trophy Club 251h Anniversary
Committee
Mayor White announced the 2010 Citizen of the Year -Mr. Joel Quile.
5. Presentation of a mid-year report for 2010-2011 fiscal year through March 2011; approval of
financial and variance report dated March 2011; discussion of same.
Interim Finance Director Michael Aguilera gave the mid-year report for 2010-2011 fiscal year through
March 2011 and addressed questions from Council.
April 18, 2011 Minutes 2
Motion made by Mayor Pro Tem Rose, seconded by council member Strother, to approve the financial
and variance report dated March 2011 as presented. Motion carried unanimously without further
discussion.
Presentation is included in the minutes.
CITIZEN PRESENTATIONS
This is an opportunity for citizens to address the Council on any matter whether or not it is posted on the
agenda. The Council is not permitted to take action on or discuss any presentations made to the Council
at this time concerning an item not listed on the agenda. The Council will hear presentations on specific
agenda items prior to the Council addressing those items. You may speak up to three (3) minutes or the
time limit determined by the Mayor or presiding officer. To speak during this item you must complete the
Speaker's form that includes the topic(s) of your statement. Topics of presentation should be limited to
matters over which the Council has authority.
No citizen presentations were made.
PROCLAMATIONS
6. Consider and take appropriate action regarding a Proclamation declaring April 30, 2011 as
Arbor Day.
Motion made by Council member Strother, seconded by Council member Hoover, to approve the
Proclamation 2011-03 as presented. Motion carried unanimously without further discussion.
7. Consider and take appropriate action regarding a Proclamation declaring May 5, 2011 as Day
of Prayer in Trophy Club.
Motion made by Mayor Pro Tem Rose, seconded by Council member Strother, to approve Proclamation
2011-04 as presented. Motion carried unanimously without further discussion.
B. Consider and take appropriate action regarding a Proclamation declaring May 6 -12, 2011 as
National Nurses Week 2011 -Nurses Trusted to Care.
Motion made by Mayor Pro Tem Rose, seconded by Council member Hoover, to approve Proclamation
2011-05 as presented. Motion carried unanimously without further discussion.
CONSENT AGENDA
All matters listed as Consent Agenda are considered to be routine by the Town Council and will be
enacted by one motion. There will not be a separate discussion of these items. If discussion is desired,
that item will be removed from the consent agenda and will be considered separately.
Mayor Pro Tem Rose requested agenda item 9 be removed from the Consent Agenda.
10. Consider and take appropriate regarding an Ordinance amending Section 1.05(B) entitled
"Basis for Establishing Areas of Special Flood Hazard" of Article One entitled "Flood Damage
Prevention" of Chapter Four entitled "Flood Damage Prevention" of the Code of Ordinances to
include Tarrant County's Flood Insurance Rate Maps (FIRM) dated September 25, 2009; and
providing an effective date.
April 18, 2011 Minutes 3
Motion made by Council member Strother, seconded by Council member Hoover, to approve the consent
agenda item 10 as presented. Motion carried unanimously without further discussion.
9. Consider and take appropriate action regarding the Minutes dated March 11, 2011 (Town
Council Retreat).
Motion made by Mayor Pro Tem Rose, seconded by Council member Strother, to approve the March 11,
2011 Minutes as amended; staff to correct the mission. Motion carried 4-0-1 with Council member Stotts
abstaining.
REGULAR SESSION
11. Consider and take appropriate action regarding a Resolution of the Town Council of the Town
of Trophy Club, Texas, amending Resolution No. 2010-22 appointing citizens to the Boards
and Commissions; providing for the appointments of citizen volunteers to serve on the
Citizens Financial Advisory Board and the Ethics Commission; designating terms of service;
and providing an effective date.
Mayor White asked to extend the deadline to Wednesday, April 27 to give additional time to accept more
applications and begin processing the applications we already accepted.
Motion made by Mayor Pro Tem Rose, seconded by Council member Stotts. Motion carried
unanimously.
Motion made by Mayor Pro Tem Rose, seconded by Council member Hoover, to create a subcommittee
to make recommendations for appointments for both the Ethics Commission and the Citizen Financial
Advisory Board and that the subcommittee to be comprised of Council members Hoover, Stotts and
Cantrell with Mayor White as alternate and to include Town Manager Slye. Motion carried unanimously.
12. Consider and take appropriate action regarding a Resolution of the Town Council approving a
Memorandum of Understanding by and between the Joint Regional Local Governments
comprised of the Town of Trophy Club, the Town of Westlake, and the City of Roanoke in
order to explore regional cooperative opportunities for the benefit of all residents of the
region; and providing an effective date.
Motion made by Council member Stotts, seconded by Council member Hoover to approve Resolution
2011-09 approving a Memorandum of Understanding by and between the Joint Regional Local
Governments comprised of the Town of Trophy Club, the Town of Westlake, and the City of Roanoke in
order to explore regional cooperative opportunities for the benefit of all residents of the region.
Motion made by Mayor Pro Tem Rose, seconded by Council member Stotts to amend the third whereas
clause in the Resolution to read " ... participating local government; and", and to give the Town Manager
the latitude to work with the other Town Managers to rework the items needing corrected, including: fourth
whereas clause of the MOU to read: " ... the JRLG and its three local government members ... ", to amend
Section II to read: " ... continuously pursued and identified ... ", and to amend Section III to read
" ... continuously pursued and identified ... " as well. Motion carried unanimously without further discussion.
Original motion carried unanimously.
13. Consider and take appropriate action regarding a Resolution of the Town Council approving a
Major Case Investigative Team Memorandum of Agreement pursuant to the Interlocal
Cooperation Act to provide the Town with major case investigate law enforcement assistance
April 18, 2011 Minutes 4
from various local law enforcement agencies; authorizing the Town Manager and Chief of
Police to execute all necessary documents; and providing an effective date.
The Tarrant County District Attorney's Office has initiated a project to provide multi-jurisdictional
investigators to regional agencies for the purpose of investigating major crimes such as homicide or
kidnapping. Participation in this team would enable TCPD to call on other agencies' investigators if
needed or to assist other agencies in their investigations as our resources permit.
Motion made by Council member Stotts, seconded by Mayor Pro Ten Rose, to approve the Major Case
Investigative Team Memorandum of Agreement pursuant to the Interlocal Cooperation Act. Motion
carried unanimously without further discussion.
14. Consider and take appropriate action regarding the acceptance or denial of the dedication of
park land to satisfy the park land dedication requirement of the Town's Subdivision
Regulations for the Waters Edge at Hogan's Glen Subdivision and the Canterbury Hills
Subdivision and setting forth any and all terms or conditions of acceptance.
Action is requested to determine if Council is willing to accept 3 lots (1.076 acres) as park land dedication
for the Canterbury Hills and Waters Edge at Hogan's Glen subdivisions which require 5.25 acres of
parkland. The Developer is providing a dedication deed for the park land and both temporary and
permanent access easements to allow the Town to access the park land.
Mayor Pro Tem Rose stated he would like to convene into Executive Session to receive legal advice from
the Town Attorney.
Mayor White stated at 8:57 p.m. Council will convene into executive session in order to receive legal
advice relative to Posted Item No. 14 and the application of the park land dedication ordinance pursuant
to Section 551.071 of the Texas Open Meetings Act, "Consultation with Attorney".
Council reconvened into Regular Session at 9:56 p.m.
Motion made by Council member Hoover, seconded by Council member Stotts, to table this agenda item.
Motion carried unanimously.
15. Consider and take appropriate action regarding financial and variance report dated March
2011.
No action taken, as this agenda item was covered under agenda item #5.
16. Town Manager Slye's update regarding the following; discussion of the same.
-Oncor Rate Case Settlement Update
-Finance Director Position Update
-Highway 114/170 Project Update
-Trophy Club Women's Club April 13, 2011 Meeting Update
-TML IEBP Meeting, April 20-22, 2011
-TML Budgeting for Performance for Small Cities Seminar, April 29, 2011
Town Manager Slye updated the Council and addressed questions. No action taken, update only.
17. Town Council Liaison Updates; discussion of same:
-April 12, 2011 Parks & Recreation Board -Council member Hoover
April 18, 2011 Minutes 5
Council member Hoover gave a brief update of the April 12, 2011 Parks & Recreation meeting and
addressed questions. No action taken, update only.
18. Mayor and Council Updates regarding training opportunities, educational sessions, and
regional meetings; discussion of same.
-April Chamber Luncheon
-Medal of Honor Escort
-Trek & Toss Trail Opening
-Community Clean Up Event
-Northeast Leadership
-Congressman Burgess' Annual Emergency Preparedness Summit
-Easter Eggstravaganza
Mayor White and Council members gave a brief update of the meetings they attended since the last
Council meeting. No action taken, update only.
19. Items for Future Agendas.
1. Consider and take appropriate action regarding an Ordinance amending Chapter 3 of the Code of
Ordinances entitled "Buildings and Construction" of Article Xv, entitled "Swimming Pools. (Rose,
2Illto)
2. Consider and take appropriate action regarding procurement policies and their alignment with State
statutes. (Rose, 211110)
3. Consider and take appropriate action regarding placing policies and procedures on the Town web
site. (Rose, 211110)
4. Consider and take appropriate action regarding noise regulations for Oil and Gas Well Drilling and
Production (Rose, 4126110)
5. Staff update regarding Marshall Branch Creek area located North of HWYI14; discussion and action
of the same. (Stotts, 6121110)
6. Staff proposal regarding the amenity lakes, including associated costs to accept the amenity lakes
from the developer. (Stotts, 1014110)
7. Consider and take appropriate action regarding Planning & Zoning readiness if Local Option Election
Petition is successful. (Cantrell, 113111)
8. Explore the feasibility of combining the EDCs and improved ways of expending EDC funds. (Strother,
212412011)
9. Consider and take appropriate action regarding the creation of a "Going Green" initiative throughout
the Town. (White, 212412011)
Council member Stotts added an item to consider and take appropriate action regarding setting goals for
the Town Manager.
ADJOURN
Motion made by Mayor Pro Tem Rose, seconded by Council member Hoover to Adjourn.
Meeting adjourned at 10:39 p.m.
\Shahnon DePrater,~Tdwn Secretary
Town of Trophy Club, Texas
April 18, 2011 Minutes
Connie White, Mayor
Town of Trophy Club, Texas
6
20
1
0
‐20
1
1
Mi
d
‐Ye
a
r
Bu
d
g
e
t
Report
To
w
n
PI
D
‐
O
v
e
r
l
a
p
p
i
n
g
Ta
x
Ra
t
e
s
of
$2
.
2
7
3
1
5
per $100
Ap
p
l
i
e
d
to
av
e
r
a
g
e
ho
m
e
va
l
u
e
of
$2
6
7
,
2
1
5
NWISD, 60%$3.674
PI
D
,
5%
$2
9
2
De
n
t
o
n
,
12
%
$7
3
2
To
w
n
,
23
%
$1
,
3
7
6
Pr
o
p
e
r
t
y
Ta
x
Ra
t
e
Re
v
i
e
w
De
n
t
o
n
Co
u
n
t
y
‐
Ov
e
r
l
a
p
p
i
n
g
Ta
x
Ra
t
e
s
of
$2.3589 per
$1
0
0
Ap
p
l
i
e
d
to
av
e
r
a
g
e
ho
m
e
va
l
u
e
of
$267,215
MU
D
,
8%
$5
2
1
To
w
n
,
22
%
1,
3
7
6
De
n
t
o
n
,
12
%
$7
3
2
NWISD, 58%$3,674
Ta
r
r
a
n
t
Co
u
n
t
y
‐
Ov
e
r
l
a
p
p
i
n
g
Ta
x
Ra
t
e
s
of
$2
.
7
1
4
5
3
7
per
$1
0
0
Ap
p
l
i
e
d
to
av
e
r
a
g
e
ho
m
e
va
l
u
e
of
$267,215
Ta
r
r
a
n
t
,
23
%
$7
0
5
NWISD, 51%$3,674
MU
D
,
7%
$5
2
1
To
w
n
,
19
%
$1
,
3
7
6
Ge
n
e
r
a
l
Fu
n
d
Re
v
e
n
u
e
s
at
Mid ‐Year
Am
e
n
d
e
d
A
c
t
u
a
l
Pr
o
p
e
r
t
y
Ta
x
e
s
3
,
4
2
3
,
9
9
8
$
3,
3
5
4
,
2
8
2
$
98
%
9
6
%
5
5
%
Sa
l
e
s
Ta
x
e
s
5
1
7
,
4
5
0
$
15
3
,
3
3
7
$
30
%
3
1
%
8
%
Mi
x
e
d
Be
v
e
r
a
g
e
1
2
,
0
0
0
$
7,
2
5
3
$
60
%
1
5
%
0
%
Fr
a
n
c
h
i
s
e
Fe
e
s
5
6
5
,
2
0
0
$
78
,
0
5
5
$
14
%
1
4
%
9
%
Bu
i
l
d
i
n
g
P
e
r
m
i
t
s
5
0
4
,
0
0
0
$
27
3
,
9
3
9
$
54
%
7
7
%
8
%
De
v
e
l
o
p
e
r
s
Fe
e
s
8
1
,
7
6
6
$
13
8
,
7
5
7
$
17
0
%
0
%
1
%
EM
S
& C
o
u
r
t
3
0
0
,
6
3
3
$
15
4
,
2
5
0
$
51
%
4
5
%
5
%
Pa
r
k
s
& Re
c
1
8
8
,
8
0
0
$
4,
7
5
6
$
3%
3
%
3
%
Tr
a
n
s
f
e
r
s
& Ot
h
e
r
Re
v
5
9
3
,
0
1
8
$
35
9
,
5
1
7
$
61
%
3
8
%
1
0
%
Ge
n
e
r
a
l
Fu
n
d
Re
v
e
n
u
e
s
Bu
d
g
e
t
to
Ac
t
u
a
l
Percent of To tal GF Revenue
Pr
i
o
r
Year
Bu
d
g
e
t
to Actual
Am
e
n
d
e
d
A
c
t
u
a
l
Ma
n
a
g
e
r
'
s
Of
f
i
c
e
5
4
6
,
4
1
7
$
25
8
,
5
0
8
$
47%
5
7
%
Hu
m
a
n
Re
s
o
u
r
c
e
s
81
,
7
5
2
$
40
,
4
8
0
$
50%
4
4
%
In
f
o
r
m
a
t
i
o
n
Se
r
v
i
c
e
s
2
9
6
,
3
3
7
$
13
9
,
1
8
6
$
47%
3
8
%
Le
g
a
l
1
5
4
,
8
1
8
$
64
,
0
1
1
$
41%
4
5
%
Po
l
i
c
e
1
,
5
0
0
,
2
5
5
$
66
7
,
4
5
9
$
44%
4
4
%
EM
S
6
7
6
,
8
9
1
$
30
8
,
6
0
9
$
46%
4
3
%
St
r
e
e
t
s
39
8
,
4
4
6
$
18
9
,
4
3
4
$
48%
4
3
%
Pa
r
k
s
& Re
c
1
,
5
6
3
,
4
6
5
$
56
5
,
8
5
9
$
36%
3
6
%
Pl
a
n
n
i
n
g
& Zo
n
i
n
g
1
4
4
,
6
9
4
$
60
,
8
6
3
$
42%
3
5
%
C
o
m
m
u
n
i
t
y
De
v
.
1
9
1
,
2
0
6
$
78
,
7
2
6
$
41%
4
2
%
Fi
n
a
n
c
e
3
9
0
,
9
1
5
$
19
9
,
9
5
9
$
51%
4
6
%
Mu
n
i
c
i
p
a
l
Co
u
r
t
7
9
,
7
5
1
$
35
,
8
7
0
$
45%
4
4
%
Fa
c
i
l
i
t
i
e
s
Mg
m
t
.
7
7
,
5
8
0
$
38
,
6
0
2
$
50%
3
5
%
Ge
n
e
r
a
l
Fu
n
d
Ex
p
e
n
d
i
t
u
r
e
s
Prior Year Budget to Actual
Bu
d
g
e
t
to Actual
Ge
n
e
r
a
l
Fu
n
d
Ex
p
e
n
d
i
t
u
r
e
s
at
Mid ‐Year
Am
e
n
d
e
d
A
c
t
u
a
l
Co
n
t
r
a
c
t
u
a
l
S
e
r
v
i
c
e
s
4
6
0
,
8
6
1
$
19
1
,
1
2
0
$
41%
Of
f
i
c
e
Su
p
p
l
i
e
s
3
8
,
6
7
4
$
2,
3
6
6
$
6%
Fu
e
l
8
1
,
5
1
3
$
34
,
2
7
3
$
42%
Su
p
p
l
i
e
s
2
0
2
,
9
6
6
$
87
,
2
7
0
$
43%
C
o
u
n
c
i
l
2
3
,
4
7
2
$
17
,
8
5
5
$
76%
U
t
i
l
i
t
i
e
s
3
6
1
,
4
0
0
$
11
0
,
0
9
1
$
30%
S
e
r
v
i
c
e
s
8
5
,
7
4
1
$
25
,
4
3
5
$
30%
Pr
o
f
e
s
s
i
o
n
a
l
De
v
e
l
o
p
m
e
n
t
1
0
3
,
3
8
2
$
26
,
0
2
7
$
25%
In
s
u
r
a
n
c
e
4
7
,
8
2
1
$
22
,
2
7
7
$
47%
E
v
e
n
t
s
2
8
,
6
5
0
$
10
,
3
2
8
$
36%
Eq
u
i
p
m
e
n
t
1
0
5
,
9
5
9
$
48
,
0
7
8
$
45%
R
e
n
t
/
L
e
a
s
e
5
0
,
8
8
4
$
14
,
9
6
8
$
29%
S
t
r
e
e
t
M
a
i
n
t
e
n
a
n
c
e
9
7
,
0
6
0
$
22
,
2
4
6
$
23%
Ca
p
i
t
a
l
P r
o
j
e
c
t
s
4
,
5
7
8
,
7
1
3
$
90
6
,
1
0
3
$
20%
Pe
r
s
o
n
n
e
l
S
e
r
v
i
c
e
s
4
,
4
0
4
,
4
6
9
$
1,
9
2
3
,
9
3
9
$
44%
Ex
p
e
n
d
i
t
u
r
e
s
by
Ty
p
e
Budget to Actual
Ex
p
e
n
d
i
t
u
r
e
s
by
Ty
p
e
at
Mi
d
‐Year
Ad
d
i
t
i
o
n
a
l
F
u
n
d
s
a
t
M
i
d
-
Y
e
a
r
Am
e
n
d
e
d
A
c
t
u
a
l
Tr
o
p
h
y
Cl
u
b
Pa
r
k
1
2
6
,
0
0
0
$
41
,
4
0
3
$
33
%
3
5
%
St
r
e
e
t
Ma
i
n
t
e
n
a
n
c
e
3
8
,
6
7
4
$
2,
3
6
6
$
6%
1
2
%
ED
C
4A
2
8
8
,
7
7
4
$
9,
0
9
4
$
3%
2
%
ED
C
4B
1
2
4
,
5
9
5
$
29
,
2
7
6
$
23
%
4
2
%
St
o
r
m
Dr
a
i
n
a
g
e
2
4
8
,
0
0
0
$
14
,
3
3
8
$
6%
4
%
Ca
p
i
t
a
l
Pr
o
j
e
c
t
s
‐
In
f
o
S
r
v
c
s
2
0
2
,
9
6
6
$
87
,
2
7
0
$
43
%
8
2
%
Prior Year Budget to Actual
Ex
p
e
n
d
i
t
u
r
e
s
Bu
d
g
e
t
to
Ac
t
u
a
l
Am
e
n
d
e
d
A
c
t
u
a
l
Tr
o
p
h
y
Cl
u
b
Pa
r
k
1
2
6
,
0
0
0
$
56
,
4
7
7
$
45
%
2
2
%
St
o
r
m
Dr
a
i
n
a
g
e
2
4
8
,
0
0
0
$
46
,
1
7
4
$
19
%
2
6
%Prior Year Budget to Actual
Re
v
e
n
u
e
s
Bu
d
g
e
t
to
Ac
t
u
a
l
Su
m
m
a
r
y
•
Ex
c
e
l
l
e
n
t
co
l
l
e
c
t
i
o
n
ra
t
e
fo
r
pr
o
p
e
r
t
y
ta
x
•
Sa
l
e
s
Ta
x
sh
o
u
l
d
in
c
r
e
a
s
e
•
De
v
e
l
o
p
e
r
s
Fe
e
s
ar
e
ex
c
e
e
d
i
n
g
bu
d
g
e
t
e
d
amount
•
An
t
i
c
i
p
a
t
e
sa
l
a
r
y
sa
v
i
n
g
s
in
Fi
n
a
n
c
e
De
p
a
r
t
m
e
n
t
•
Pa
r
k
s
re
l
a
t
e
d
re
v
e
n
u
e
s
an
d
ex
p
e
n
d
i
t
u
r
e
s
expected to
in
c
r
e
a
s
e
•
Co
n
t
i
n
u
e
to
mo
n
i
t
o
r
so
f
t
w
a
r
e
ex
p
e
n
d
i
t
u
r
e
s
related
to
fi
n
a
n
c
i
a
l
so
f
t
w
a
r
e
•
No
ma
j
o
r
va
r
i
a
n
c
e
s
wi
t
h
re
g
a
r
d
s
to
re
v
e
n
u
e
s
or
ex
p
e
n
d
i
t
u
r
e
s