Agenda Packet 08/09/2022Town of Trophy Club
Meeting Agenda Packet
Town Council
1 Trophy Wood Drive
Trophy Club, Texas
76262
August 09, 2022 7:00 PM Council Chambers
CALL TO ORDER AND ANNOUNCE A QUORUM Mayor Fleury
INVOCATION led by Pastor Joel Quile, Bara Church
PLEDGES led by Council Member Sheridan
Pledge of Allegiance to the American Flag.
Pledge of Allegiance to the Texas Flag.
PUBLIC COMMENT(S)
This is an opportunity for citizens to address the Council on any matter. The Council
is not permitted to discuss or take action on any presentations made. Presentations
are limited to matters over which the Council has authority. Speakers have up to four
(4) minutes or the time limit determined by the Presiding Officer. Each speaker must
have submitted their request to speak by completing the Speaker’s Form or may
email mayorandcouncil@trophyclub.org
ANNOUNCEMENTS AND REPORTS
1.A report on traffic mitigation efforts (W. Carroll)
2.Announcement of upcoming Boards and Commissions application period and
impending interviews and appointments (W. Carroll).
CONSENT AGENDA
3.Consider and take appropriate action regarding the Third Quarter Investment Report
for Fiscal Year 2022 (W. Carroll).
4.Consider and take appropriate action regarding the signing of the engagement letter
for auditing services for the Fiscal Year 2022 and authorizing the Mayor or her
designee to execute all necessary documents (M. Erwin).
INDIVIDUAL ITEMS
5.Receive a presentation from Town Staff regarding the Fiscal Year 2023 Proposed
Budget and take action to set a budget hearing date (M.Erwin)
6.Consider and take appropriate action regarding a record vote on a nottoexceed
Fiscal Year 2023 Ad Valorem Tax Rate and to schedule a public hearing to meet Truth
in Taxation requirements as required by the Charter and related matters (M. Erwin).
7.Resolution 202208 disapproving of the Denton Central Appraisal District 2023 budget.
(W. Carroll)
8.Review Future Agenda Items list (W. Carroll).
EXECUTIVE SESSION
9.Pursuant to the following designated section of the Texas Government Code,
Annotated, Chapter 551 (Texas Open Meetings Act), the Town Council will recess into
executive session to discuss the following:
a) Section 551.074 Personnel Matters – Deliberate the appointment, employment,
evaluation, reassignment, duties, discipline or dismissal of a public officer or
employee;
1) Town Attorney
2) Boards and Commissions Open Positions
RECONVENE INTO REGULAR SESSION
10.Consider and take appropriate action regarding executive session items (Mayor
Fleury).
ADJOURN
One or more members of the Town Council may participate remotely using video
conferencing pursuant to Chapter 551 of the Texas Government Code.
The Town Council may convene into executive session to discuss posted items as allowed by
the Texas Open Meeting Act, LGC.551.071
CERTIFICATION
I certify that the above notice was posted on the bulletin board at Trophy Club Town Hall, 1
Trophy Wood Drive, Trophy Club, Texas, on Friday, August 5, 2022 by 5:00 p.m. in accordance
with Chapter 551, Texas Government Code.
__________________________________
Anita Otterson
Town Secretary
If you plan to attend this public meeting and have a disability that requires special needs,
please contact the Town Secretary’s Office at 6822372900, 48 hours in advance, and
reasonable accommodations will be made to assist you.
1
Town of Trophy ClubMeeting Agenda PacketTown Council 1 Trophy Wood DriveTrophy Club, Texas76262August 09, 2022 7:00 PM Council ChambersCALL TO ORDER AND ANNOUNCE A QUORUM Mayor FleuryINVOCATION led by Pastor Joel Quile, Bara Church PLEDGES led by Council Member SheridanPledge of Allegiance to the American Flag.Pledge of Allegiance to the Texas Flag.PUBLIC COMMENT(S)This is an opportunity for citizens to address the Council on any matter. The Councilis not permitted to discuss or take action on any presentations made. Presentationsare limited to matters over which the Council has authority. Speakers have up to four(4) minutes or the time limit determined by the Presiding Officer. Each speaker musthave submitted their request to speak by completing the Speaker’s Form or mayemail mayorandcouncil@trophyclub.orgANNOUNCEMENTS AND REPORTS1.A report on traffic mitigation efforts (W. Carroll)2.Announcement of upcoming Boards and Commissions application period andimpending interviews and appointments (W. Carroll).
CONSENT AGENDA
3.Consider and take appropriate action regarding the Third Quarter Investment Report
for Fiscal Year 2022 (W. Carroll).
4.Consider and take appropriate action regarding the signing of the engagement letter
for auditing services for the Fiscal Year 2022 and authorizing the Mayor or her
designee to execute all necessary documents (M. Erwin).
INDIVIDUAL ITEMS
5.Receive a presentation from Town Staff regarding the Fiscal Year 2023 Proposed
Budget and take action to set a budget hearing date (M.Erwin)
6.Consider and take appropriate action regarding a record vote on a nottoexceed
Fiscal Year 2023 Ad Valorem Tax Rate and to schedule a public hearing to meet Truth
in Taxation requirements as required by the Charter and related matters (M. Erwin).
7.Resolution 202208 disapproving of the Denton Central Appraisal District 2023 budget.
(W. Carroll)
8.Review Future Agenda Items list (W. Carroll).
EXECUTIVE SESSION
9.Pursuant to the following designated section of the Texas Government Code,
Annotated, Chapter 551 (Texas Open Meetings Act), the Town Council will recess into
executive session to discuss the following:
a) Section 551.074 Personnel Matters – Deliberate the appointment, employment,
evaluation, reassignment, duties, discipline or dismissal of a public officer or
employee;
1) Town Attorney
2) Boards and Commissions Open Positions
RECONVENE INTO REGULAR SESSION
10.Consider and take appropriate action regarding executive session items (Mayor
Fleury).
ADJOURN
One or more members of the Town Council may participate remotely using video
conferencing pursuant to Chapter 551 of the Texas Government Code.
The Town Council may convene into executive session to discuss posted items as allowed by
the Texas Open Meeting Act, LGC.551.071
CERTIFICATION
I certify that the above notice was posted on the bulletin board at Trophy Club Town Hall, 1
Trophy Wood Drive, Trophy Club, Texas, on Friday, August 5, 2022 by 5:00 p.m. in accordance
with Chapter 551, Texas Government Code.
__________________________________
Anita Otterson
Town Secretary
If you plan to attend this public meeting and have a disability that requires special needs,
please contact the Town Secretary’s Office at 6822372900, 48 hours in advance, and
reasonable accommodations will be made to assist you.
2
Town of Trophy ClubMeeting Agenda PacketTown Council 1 Trophy Wood DriveTrophy Club, Texas76262August 09, 2022 7:00 PM Council ChambersCALL TO ORDER AND ANNOUNCE A QUORUM Mayor FleuryINVOCATION led by Pastor Joel Quile, Bara Church PLEDGES led by Council Member SheridanPledge of Allegiance to the American Flag.Pledge of Allegiance to the Texas Flag.PUBLIC COMMENT(S)This is an opportunity for citizens to address the Council on any matter. The Councilis not permitted to discuss or take action on any presentations made. Presentationsare limited to matters over which the Council has authority. Speakers have up to four(4) minutes or the time limit determined by the Presiding Officer. Each speaker musthave submitted their request to speak by completing the Speaker’s Form or mayemail mayorandcouncil@trophyclub.orgANNOUNCEMENTS AND REPORTS1.A report on traffic mitigation efforts (W. Carroll)2.Announcement of upcoming Boards and Commissions application period andimpending interviews and appointments (W. Carroll).CONSENT AGENDA3.Consider and take appropriate action regarding the Third Quarter Investment Reportfor Fiscal Year 2022 (W. Carroll).4.Consider and take appropriate action regarding the signing of the engagement letterfor auditing services for the Fiscal Year 2022 and authorizing the Mayor or herdesignee to execute all necessary documents (M. Erwin).INDIVIDUAL ITEMS5.Receive a presentation from Town Staff regarding the Fiscal Year 2023 ProposedBudget and take action to set a budget hearing date (M.Erwin)6.Consider and take appropriate action regarding a record vote on a nottoexceedFiscal Year 2023 Ad Valorem Tax Rate and to schedule a public hearing to meet Truthin Taxation requirements as required by the Charter and related matters (M. Erwin).7.Resolution 202208 disapproving of the Denton Central Appraisal District 2023 budget.(W. Carroll)8.Review Future Agenda Items list (W. Carroll).EXECUTIVE SESSION9.Pursuant to the following designated section of the Texas Government Code,Annotated, Chapter 551 (Texas Open Meetings Act), the Town Council will recess intoexecutive session to discuss the following:a) Section 551.074 Personnel Matters – Deliberate the appointment, employment,evaluation, reassignment, duties, discipline or dismissal of a public officer oremployee; 1) Town Attorney 2) Boards and Commissions Open PositionsRECONVENE INTO REGULAR SESSION10.Consider and take appropriate action regarding executive session items (MayorFleury).ADJOURNOne or more members of the Town Council may participate remotely using videoconferencing pursuant to Chapter 551 of the Texas Government Code.The Town Council may convene into executive session to discuss posted items as allowed by
the Texas Open Meeting Act, LGC.551.071
CERTIFICATION
I certify that the above notice was posted on the bulletin board at Trophy Club Town Hall, 1
Trophy Wood Drive, Trophy Club, Texas, on Friday, August 5, 2022 by 5:00 p.m. in accordance
with Chapter 551, Texas Government Code.
__________________________________
Anita Otterson
Town Secretary
If you plan to attend this public meeting and have a disability that requires special needs,
please contact the Town Secretary’s Office at 6822372900, 48 hours in advance, and
reasonable accommodations will be made to assist you.
3
Page 1 of 2
To: Mayor and Town Council
From: Wade L. Carroll, Town Manager
CC: Anita Otterson, Town Secretary
Mike Erwin, Finance Director
April Duvall, Chief Financial Analyst
Re: Fiscal Year 2022 – Third Quarter Investment Report
Town Council Meeting, August 9, 2022
Agenda Item:
Consider and take appropriate action regarding the Third Quarter Investment Report for Fiscal
Year 2022 (W. Carroll).
Strategic Link:
Administrative & Financial Services – Exercise fiscal discipline in all Town operations.
Background and Explanation:
The Town’s current interest-bearing accounts have an ending market value of $24,489,346 as of
June 30, 2022, which is a decrease of $1,619,051 since March 31, 2022. Property tax revenue is
collected primarily in the first and second quarters of the year. The portfolio is liquid with a
weighted average life of 1 days.
The total average yield for this quarter was 0.68% which is higher than the average rolling 6-
month Treasury-Bill yield of .53% for the same period.
A substantial portion of the Town’s investments remain placed in the InterBank Insured Cash
Sweep account to take advantage of the fund’s liquidity and the 1.75% yield.
Financial Considerations:
Interest earnings for this quarter total $49,821, this gives the Town a year-to-date interest
earning of $80,678 for Fiscal Year 2022.
Legal Review:
Not applicable
4
Page 2 of 2
Board/Commission/ or Committee Recommendation:
Not applicable
Staff Recommendation:
Staff recommends acceptance of the Third Quarter Investment Report for Fiscal Year 2022.
Attachments:
•Third Quarter Investment Report FY 2022
Town Council Approval:
Mayor Alicia L. Fleury or designee
5
QUARTERLY INVESTMENT REPORT
For the Quarter Ended
June 30, 2022
Prepared by
Valley View Consulting, L.L.C.
Investment Officer/Finance Manager
Chief Financial Analyst
Disclaimer:These reports were compiled using information provided by the Town.No procedures were performed to test the accuracy
or completeness of this information.The market values included in these reports were obtained by Valley View Consulting,L.L.C.from
sources believed to be accurate and represent proprietary valuation.Due to market fluctuations these levels are not necessarily
reflective of current liquidation values.Yield calculations are not determined using standard performance formulas,are not
representative of total return yields, and do not account for investment advisor fees.
The investment portfolio of the Town of Trophy Club is in compliance with the Public Funds Investment Act and the
Investment Policy and Strategies.
6
Strategy Summary
Quarter End Results by Investment Category:
Asset Type Ave. Yield Book Value Market Value Ave. Yield Book Value Market Value
Demand Accounts 0.20%4,163,931$ 4,163,931$ 0.24%2,990,035$ 2,990,035$
Money Markets/Local Gov't Investment Pools 0.50%21,944,465 21,944,465 1.47%21,499,311 21,499,311
Totals 0.45%26,108,397$ 26,108,397$ 1.32%24,489,346$ 24,489,346$
Current Quarter Average Yield (1) Fiscal Year-to-Date Average Yield (2)
Total Portfolio 1.32%Total Portfolio 0.68%
Rolling Three Month Treasury 1.13%Rolling Three Month Treasury 0.50%
Rolling Six Month Treasury 1.15%Rolling Six Month Treasury 0.53%
TexPool 1.00%TexPool 0.40%
Interest Revenue (Approximate)
Quarterly Interest Income 49,821$
Year-to-date Interest Income 80,678$
(1) Current Quarter Average Yield - based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month
is used for bank, pool, and money market balances.
(2) Fiscal Year-to-Date Average Yields - calculated using quarter end report yields and adjusted book values and does not reflect a total return analysis or account for advisory fees.
March 31, 2022 June 30, 2022
Town of Trophy Club Valley View Consulting, L.L.C.1
7
Economic Overview6/30/2022The Federal Open Market Committee (FOMC) raised the Fed Funds target range 0.75% to 1.50% - 1.75% June 15th (Effective Fed Funds are trading +/-1.60%). The FOMC begin actively reducing their balance sheet June 1. An additional 0.75% increase is anticipated July 27. First Quarter GDP (final) was -1.6%. June Non-Farm Payroll added 372k net new jobs while the Three Month Average NFP declined to 375k. Crude oil settled in at +/-$105 per barrel. The Stock Markets continued sliding lower, but may be stabilizing. More domestic and international economic indicators softened, including housing data. A recession in the next 12 to 18 months is being openly discussed. Inflation remained well over the FOMC 2% target (Core PCE +/-4.7% and CPI exceeding 8%).02505007501,0001,2501,5001,7502,0002,2502,5002,7503,0003,2503,5003,7504,0004,2504,5004,7505,0005,250S&P 5000.000.501.001.502.002.503.003.504.00US Treasury Historical Yields - Since Nov 2015Six Month T-BillTwo Year T-NoteTen Year T-Note0.000.501.001.502.002.503.003.50Treasury Yield CurvesJune 30, 2021March 31, 2022June 30, 20220.000.501.001.502.002.503.003.504.004.505.005.506.00US Treasury Historical Yields - Since 2006Six Month T-BillTwo Year T-NoteTen Year T-NoteValley View Consulting, L.L.C.28
Investment Holdings
Coupon/Maturity Settlement Book Market Market Life
Description Ratings Discount Date Date Par Value Value Price Value (days)Yield
Wells Fargo - Cash (3)0.24%07/01/22 06/30/22 2,990,035$ 2,990,035$ 1.00 2,990,035$ 1 0.24%
InterBank Money Market Account 1.57%07/01/22 06/30/22 249,318 249,318 1.00 249,318 1 1.57%
InterBank IntraFi MMA 1.75%07/01/22 06/30/22 13,825,792 13,825,792 1.00 13,825,792 1 1.75%
TexPool LGIP AAAm 1.00%07/01/22 06/30/22 4,923,111 4,923,111 1.00 4,923,111 1 1.00%
TexasCLASS LGIP-Gov't AAAm 0.87%07/01/22 06/30/22 2,501,090 2,501,090 1.00 2,501,090 1 0.87%
24,489,346$ 24,489,346$ 24,489,346$ 1 1.32%
(1)(2)
June 30, 2022
(1) Weighted average life - For purposes of calculating weighted average life, bank accounts, pools and money market funds are assumed to have an one day maturity.
(2) Weighted average yield to maturity - The weighted average yield to maturity is based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not
considered. The yield for the reporting month is used for bank accounts, pools and money market funds.
(3) Effective Blended Rate - Stated Earnings Credit Rate (0.70%) and GAIC Interest Rate (0.40%) adjusted for Balance Assessment fee and then calculated as a Weighted Average Yield.
Town of Trophy Club Valley View Consulting, L.L.C.3
9
Demand
Accounts
12%
MMA/MMF/LGIP
88%
Portfolio Composition
$0
$5
$10
$15
$20
$25
$30
Total Portfolio (Millions)
Quarter End Book Value
0.00
0.50
1.00
1.50
2.00
2.50
3.00
Total Portfolio Performance
TexPool Weighted Average Yield Rolling 6 Month T-Bill
$0
$5
$10
$15
$20
$25
$30
Distribution by Maturity (Millions)
Town of Trophy Club Valley View Consulting, L.L.C.4
10
Book & Market Value Comparison
Issuer/Description Yield Maturity
Date
Book Value
03/31/22 Increases Decreases Book Value
06/30/22
Market Value
03/31/22
Change in
Market Value
Market Value
06/30/22
Wells Fargo - Cash (3)0.24%07/01/22 4,163,931$ –$ (1,173,896)$ 2,990,035$ 4,163,931$ (1,173,896)$ 2,990,035$
InterBank Money Market Account 1.57%07/01/22 249,121 198 – 249,318 249,121 198 249,318
InterBank IntraFi MMA 1.75%07/01/22 13,936,418 – (110,626) 13,825,792 13,936,418 (110,626) 13,825,792
TexPool LGIP 1.00%07/01/22 5,394,156 – (471,045) 4,923,111 5,394,156 (471,045) 4,923,111
TexasCLASS LGIP-Gov't 0.87%07/01/22 2,364,771 136,319 – 2,501,090 2,364,771 136,319 2,501,090
TOTAL / AVERAGE 1.32%26,108,397$ 136,516$ (1,755,567)$ 24,489,346$ 26,108,397$ (1,619,051)$ 24,489,346$
Town of Trophy Club Valley View Consulting, L.L.C.5
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Allocation
June 30, 2022
Book & Market Value
Total General Fund
American
Rescue Plan
Act
Debt Service
Storm
Drainage
Utility
EDC
Hotel
Occupancy
Tax
Parkland
Dedication
Wells Fargo - Cash 2,990,035$ 1,595,135$ 1,359,912$ –$ –$ –$ 34,988$ –$
InterBank Money Market 249,318 124,659 – – – – – –
InterBank IntraFi MMA 13,825,792 7,911,049 – – – – – –
TexPool LGIP 4,923,111 1,162,981 – 1,917,710 1,162,316 680,103 – –
TexasCLASS LGIP-Gov't 2,501,090 – – – – – 2,024,469 476,621
Total 24,489,346$ 10,793,824$ 1,359,912$ 1,917,710$ 1,162,316$ 680,103$ 2,059,457$ 476,621$
Town of Trophy Club Valley View Consulting, L.L.C.6
12
Allocation
June 30, 2022
Book & Market Value
Wells Fargo - Cash
InterBank Money Market
InterBank IntraFi MMA
TexPool LGIP
TexasCLASS LGIP-Gov't
Total
Continued
2017 CO
Bond Funds
2021 CO
Bond Funds CIP Funds
–$ –$ –$
124,659 –
936,871 4,480,085 497,787
– – –
– – –
1,061,530$ 4,480,085$ 497,787$
Town of Trophy Club Valley View Consulting, L.L.C.7
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Allocation
March 31, 2022
Book & Market Value
Total General Fund CARES
Funds Debt Service
Storm
Drainage
Utility
Hotel
Occupancy
Tax
Parkland
Dedication
2017 CO
Bond Funds
Wells Fargo - Cash 4,163,931$ 2,556,198$ 1,571,049$ –$ –$ 36,685$ –$ –$
InterBank Money Market 249,121 124,560 – – – – – 124,560
InterBank IntraFi MMA 13,936,418 7,889,780 – – – – – 957,763
TexPool LGIP 5,394,156 1,934,758 – 1,886,311 1,081,697 – – –
TexasCLASS LGIP-Gov't 2,364,771 – – – – 1,888,796 475,975 –
Total 26,108,397$ 12,505,296$ 1,571,049$ 1,886,311$ 1,081,697$ 1,925,481$ 475,975$ 1,082,323$
Town of Trophy Club Valley View Consulting, L.L.C.8
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Allocation
March 31, 2022
Book & Market Value
Wells Fargo - Cash
InterBank Money Market
InterBank IntraFi MMA
TexPool LGIP
TexasCLASS LGIP-Gov't
Total
Continued
2021 CO
Bond Funds CIP Funds
–$ –$
–
4,579,987 508,887
– –
– –
4,579,987$ 508,887$
Town of Trophy Club Valley View Consulting, L.L.C.9
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Page 1 of 2
To: Mayor and Town Council
From: Wade L. Carroll, Town Manager
CC: Mike Erwin, Finance Director
Anita Otterson, Town Secretary
Re: Engagement Letter, FORV/S (Formerly BKD) Auditing Services
Town Council Meeting, August 9, 2022
Agenda Item:
Consider and take appropriate action regarding the signing of the engagement letter for auditing
services for the Fiscal Year 2022 and authorizing the Mayor or her designee to execute all
necessary documents (M. Erwin).
Strategic Link:
Administrative & Financial Services – Exercise fiscal discipline in all Town operations.
Background and Explanation
Last year the Town selected BKD to perform auditing services. Since the signing of the contract
with BKD, there was a merger and BKD is now known as FORV/S. This letter is the engagement
letter to provide those services for the Fiscal Year 2022.
Financial Considerations:
The engagement fees for FY22 are $47,200 audit services. The signed contract called for $47,400.
FORV/S is also quoting professional services of $6,000 to $12,000 in assistance with new GASB
87, Leases.
FORV/S does reserve the right to revise their fees if other conditions become known or additional
services are requested.
Legal Review:
N/A
16
Page 2 of 2
Board/Commission/Committee Recommendation:
N/A
Staff Recommendation:
Staff recommends signing the FY22 engagement letter from FORV/S for auditing services.
Attachments:
•Engagement Letter – FORV/S
Mayor Alicia L. Fleury or designee
17
August 1, 2022
Honorable Alicia Fleury, Mayor
Members of Town Council
Wade Carroll, Town Manager
Mike Erwin, Finance Manager
Town of Trophy Club, Texas
1 Trophy Wood Drive
Trophy Club, Texas 76262
We appreciate your selection of FORVIS, LLP as your service provider and are pleased to confirm the
arrangements of our engagement in this contract. Within the requirements of our professional standards
and any duties owed to the public, regulatory, or other authorities, our goal is to provide you an Unmatched
Client Experience.
In addition to the terms set forth in this contract, including the detailed Scope of Services, our engagement
is governed by the following, incorporated fully by this reference:
• HIPAA Business Associate Agreement
• Terms and Conditions Addendum
Summary Scope of Services
As described in the attached Scope of Services, our services will include the following:
Town of Trophy Club, Texas
• Audit Services for the year ended September 30, 2022
You agree to assume full responsibility for the substantive outcomes of the contracted services and for any
other services we may provide, including any findings that may result.
You also acknowledge these services are adequate for your purposes, and you will establish and monitor
the performance of these services to ensure they meet management’s objectives. All decisions involving
management responsibilities related to these services will be made by you, and you accept full responsibility
for such decisions.
We understand you have designated a management-level individual(s) to be responsible and accountable
for overseeing the performance of nonattest services, and you have determined this individual is qualified
to conduct such oversight.
18
Town of Trophy Club, Texas
August 1, 2022
Page 2
As required by Chapter 2271, Texas Government Code, we represent that we do not boycott Israel and
will not boycott Israel through the term of this engagement. For purposes of this representation, “boycott
Israel” means refusing to deal with, terminating business activities with, or otherwise taking any action
that is intended to penalize, inflict economic harm on, or limit commercial relations specifically with Israel,
or with a person or entity doing business in Israel or in an Israeli-controlled territory, but does not include
an action made for ordinary business purposes.
Engagement Fees
The fee for our services will be $47,200, which includes an administrative fee of five (5) percent to cover
certain technology and administrative costs associated with our services.
In addition, we have estimated the time, skill and resources required for assistance with the new standard
discussed below to range between $6,000 and $12,000.
Our pricing for this engagement and our fee structure are based upon the expectation that our invoices will
be paid promptly. Payment of our invoices is due upon receipt.
Our timely completion of services and the fees thereon depends on the assistance you provide us in
accumulating information and responding to our inquiries. Inaccuracies or delays in providing this
information or the responses may result in additional billings, untimely filings or inability to meet other
deadlines. Our fees do not contemplate the following transactions or activities during the period of this
engagement:
• Change in accounting principles other than GASB 87, Leases
• Violation of covenants in debt arrangements
• Indications of fraudulent financial reporting or misappropriation of assets
• Quantitative impairment analysis of long-lived assets
• More than 1 major federal awards programs
If there are changes in circumstances where these or other conditions become known and significant
additional time is necessary or additional services are requested, we reserve the right to revise our fees.
Assistance with New Standards
Assistance and additional time as a result of the adoption of the following new standards are not included
within our standard engagement fees. These fees will be based on time expended and will vary based on
the level of assistance and procedures required.
Governmental Accounting Standards Board Statement No. 87, Leases, is effective for the Town’s fiscal
year 2022.
Statement No. 87 establishes a single model for lease accounting based on the foundational principle that
leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to
recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize
a lease receivable and a deferred inflow of resources. We can assist you with the adoption by providing
services which may include, but are not limited to:
• Assessing your readiness by assisting with the evaluation of your:
o Current controls and policies
o Current internal resources and system capabilities
19
Town of Trophy Club, Texas
August 1, 2022
Page 3
•Assisting with changes required to adopt Statement No. 87, including:
o Assisting with information gathering to develop an inventory of all lease agreements,
service contracts, and other arrangements that may contain right-to-use lease assets
o Recommending enhancements to existing controls and policies or suggesting new controls
and policies to address Statement No. 87
o Documenting any changes from your previous lease recognition and reporting methods
o Drafting the required disclosures
The time it will take to perform the above assistance and our additional audit procedures relating to the
adoption of the Statement, and any time to assist you with the adoption, may be minimized to the extent
your personnel will be available to provide timely and accurate documentation and information as requested
by us.
Contract Agreement
Please sign and return this contract to indicate your acknowledgment of, and agreement with, the
arrangements for our services including our respective responsibilities.
FORVIS, LLP
Acknowledged and agreed to as it relates to the entire contract, including the Scope of Services, HIPAA
Business Associate Agreement, and Terms and Conditions Addendum, on behalf of the Town of
Trophy Club, Texas.
BY
Wade Carroll, Town Manager
DATE
BY
Mike Erwin, Finance Director
DATE
20
Town of Trophy Club, Texas
August 1, 2022
Page 4
Scope of Services – Audit Services
We will audit the governmental activities, the business-type activities, the discretely presented component
unit, each major fund, and the aggregate remaining fund information and related disclosures, which
collectively comprise the basic financial statements for the following entity:
Town of Trophy Club, Texas as of and for the year ended September 30, 2022
The audit has the following broad objectives:
• Obtaining reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error
• Expressing an opinion on the financial statements
• Issuing a report on your internal control over financial reporting and compliance and other matters
based on the audit of your financial statements in accordance with Government Auditing Standards
• Expressing an opinion on your compliance with the types of compliance requirements described in
the OMB Compliance Supplement that could have a direct and material effect to each of your major
federal award programs in accordance with the audit requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance)
• Issuing a report on your internal control over compliance in accordance with the Uniform Guidance
• Issuing a report on your schedule of expenditures of federal awards
You have informed us that the audited financial statements are expected to be presented along with
management’s annual comprehensive financial report. Management is responsible for the other
information included in the annual comprehensive financial report. The other information comprises the
annual comprehensive financial report but does not include the financial statements and our auditor’s report
thereon. Our opinion on the financial statements will not cover the other information, and we will not express
an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our
responsibility is to read the other information and consider whether a material inconsistency exists between
the other information and the financial statements, or whether the other information otherwise appears to
be materially misstated. If, based on the work performed, we conclude that an uncorrected material
misstatement of the other information exists, we are required to describe it in our report.
We will also express an opinion on whether the combining and individual fund financial statements, budget
and actual schedules, financial statements of the discretely presented component units, and, if applicable,
the schedule of expenditures of federal awards (“supplementary information”) is fairly stated, in all material
respects, in relation to the financial statements as a whole.
If necessary, we will complete the auditee portion of the Form SF-SAC (Data Collection Form) through the
Federal Audit Clearinghouse. We will not make the submission on your behalf. You will review a draft(s)
of the submission prior to transmission and agree that you are solely responsible for approving the final
draft for transmission as well as for the auditee submission and certification.
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Page 5
We will also provide you with the following nonattest services:
• Preparing a draft of the financial statements and related notes
• Proposing for your review and approval the adjusting entries to convert your modified accrual
statements to full accrual-basis statements. Management is responsible for the propriety of the
accrual adjustments
• Proposing for your review and approval the year-end entries related to Governmental Accounting
Standards Board Statements 68, 75, and 87. Management is responsible for the propriety of the
entries
• Preparing a draft of the supplementary information, including the schedule of expenditures of
federal awards
You agree to assume all management responsibilities and to oversee the non-attest services we will provide
by designating an individual possessing suitable skill, knowledge and/or experience. You acknowledge that
non-attest services are not covered under Government Auditing Standards. You are responsible for:
• Making all management decisions and performing all management functions;
• Evaluating the adequacy and results of the services performed;
• Accepting responsibility for the results of such services; and
• Designing, implementing, and maintaining internal controls, including monitoring ongoing activities.
Kevin Kemp, Partner, is responsible for supervising the engagement and authorizing the signing of the
report or reports.
We will issue written reports upon completion of our audits, addressed to the following parties:
Entity Name Party Name
Town of Trophy Club, Texas The Honorable Mayor and Members of the Town
Council
You are responsible to distribute our reports to other officials who have legal oversight authority or those
responsible for acting on audit findings and recommendations, and to others authorized to receive such
reports.
The following apply for the audit services described above:
Our
Responsibilities
We will conduct our audit in accordance with auditing standards generally
accepted in the United States of America (GAAS), the standards applicable to
financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States and the Uniform Guidance. Those
standards require that we plan and perform:
• The audit of the financial statements to obtain reasonable rather than
absolute assurance about whether the financial statements are free of
material misstatement, whether caused by fraud or error
• The audit of compliance to obtain reasonable rather than absolute assurance
about whether the entity complied with the types of compliance requirements
described in the OMB Compliance Supplement that could have a direct and
material effect on each major federal award program
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We will exercise professional judgment and maintain professional skepticism
throughout the audit.
We will identify and assess the risks of material misstatement of the financial
statements, whether due to fraud or error, design and perform audit procedures
responsive to those risks, and obtain audit evidence that is sufficient and
appropriate to provide a basis for our opinion.
We will obtain an understanding of internal control relevant to the audit in order
to design audit procedures that are appropriate in the circumstances.
We will evaluate the appropriateness of accounting policies used and the
reasonableness of significant accounting estimates made by management, as
well as evaluate the overall presentation of the financial statements, including the
disclosures, and whether the financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.
We will also conclude, based on audit evidence obtained, whether there are
conditions or events, considered in the aggregate, that raise substantial doubt
about the entity’s ability to continue as a going concern for a reasonable period
of time.
We will identify and assess the risks of material noncompliance, whether due to
fraud or error, and design and perform audit procedures responsive to those
risks. Such procedures include examining, on a test basis, evidence regarding
the entity's compliance with compliance requirements subject to audit and
performing such other procedures as the auditor considers necessary in the
circumstances.
We will obtain an understanding of the entity's internal control over compliance
relevant to the audit in order to design audit procedures that are appropriate in
the circumstances and to test and report on internal control over compliance in
accordance with the Uniform Guidance but not for the purpose of expressing an
opinion on the effectiveness of the entity's internal control over compliance.
Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance, regarding,
among other matters, the planed scope and timing of the audit and any significant
deficiencies and material weaknesses in internal control over compliance that the
auditor identified during the audit.
Limitations &
Fraud
Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit that is planned and conducted in
accordance with GAAS will always detect a material misstatement or material
noncompliance with federal award programs when it exists. Misstatements,
including omissions, can arise from fraud or error and are considered material if,
there is a substantial likelihood that, individually or in the aggregate, they could
reasonably be expected to influence the economic decisions of users made on
the basis of these financial statements. Our responsibility as auditors is limited to
the period covered by our audit and does not extend to any later periods for which
we are not engaged as auditors.
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Page 7
The risk of not detecting a material misstatement or material noncompliance
resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Noncompliance with compliance requirements is
considered material if there is a substantial likelihood that, individually or in the
aggregate, it would influence the judgment made by a reasonable user of the
report on compliance about the entity's compliance with the requirements of the
federal programs as a whole.
Our understanding of internal control is not for the purpose of expressing an
opinion on the effectiveness of your internal control. However, we will
communicate to you in writing any significant deficiencies or material
weaknesses in internal control relevant to the audit of the financial statements
that we identify during the audit.
We are available to perform additional procedures with regard to fraud detection
and prevention at your request, subject to completion of our normal engagement
acceptance procedures. The actual terms and fees of such an engagement
would be documented in a separate contract to be signed by you and FORVIS,
LLP.
Opinion Circumstances may arise in which our report may differ from its expected form
and content based on the results of our audit. Depending on the nature of these
circumstances, it may be necessary for us to modify our opinion, add an
emphasis-of-matter paragraph or other-matter paragraph(s) to our auditor’s
report, or if necessary, decline to express an opinion or withdraw from the
engagement.
If we discover conditions that may prohibit us from issuing a standard report, we
will notify you. In such circumstances, further arrangements may be necessary
to continue our engagement.
Your
Responsibilities
Management and, if applicable, those charged with governance acknowledge
and understand their responsibility for the accuracy and completeness of all
information provided and for the following:
• Audit Support - to provide us with:
o Unrestricted access to persons within the entity or within components of
the entity (including management, those charged with governance and
component auditors) from whom we determine it necessary to obtain
audit evidence
o Information of which you are aware that is relevant to the preparation and
fair presentation of the financial statements, including access to
information relevant to disclosures
o Information about events occurring or facts discovered subsequent to the
date of the financial statements, of which management may become
aware, that may affect the financial statements
o Information about any known or suspected fraud affecting the entity
involving management, employees with significant role in internal control
and others where fraud could have a material effect on the financials
o Identification and provision of report copies of previous audits, attestation
engagements, or other studies that directly relate to the objectives of the
24
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August 1, 2022
Page 8
audit, including whether related recommendations have been
implemented
o Additional information that we may request for the purpose of the audit
• Internal Control and Compliance – for the:
o Design, implementation, and maintenance of internal control relevant to
compliance with laws and regulations and the preparation and fair
presentation of financial statements that are free from material
misstatement, whether due to fraud or error,
o Alignment of internal control to ensure that appropriate goals and
objectives are met, that management and financial information is reliable
and properly reported and that compliance with and identification of the
laws, regulations, contracts, grants or agreements (including any federal
award programs) applicable to the entity’s activities is achieved
o Remedy, through timely and appropriate steps, of fraud and
noncompliance with provisions of laws, regulations, contracts or other
agreements reported by the auditor
o Establishment and maintenance of processes to track the status and
address findings and recommendations of auditors
• Accounting and Reporting – for the:
o Maintenance of adequate records, selection and application of
accounting principles, and the safeguard of assets
o Adjustment of the financial statements to correct material misstatements
and confirmation to us in the representation letter that the effects of any
uncorrected misstatements aggregated by us are immaterial, both
individually and in the aggregate, to the financial statements taken as a
whole
o Preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United
States of America
o Inclusion of the auditors' report in any document containing financial
statements that indicates that such financial statements have been
audited by us
o Distribution of audit reports to any necessary parties
The results of our tests of compliance and internal control over financial reporting
performed in connection with our audit of the financial statements may not fully
meet the reasonable needs of report users. Management is responsible for
obtaining audits, examinations, agreed-upon procedures, or other engagements
that satisfy relevant legal, regulatory, or contractual requirements or fully meet
other reasonable user needs.
Required
Supplementary
Information
Accounting principles generally accepted in the United States of America provide
for certain required supplementary information ("RSI") to accompany the basic
financial statements. We understand the following RSI will accompany the basic
financial statements:
1. Management's Discussion and Analysis ("MD&A")
2. Budgetary comparison
3. Pension and Other Postemployment Benefit information
Such information is the responsibility of management and, although not a part of
the basic financial statements, is required by the Governmental Accounting
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August 1, 2022
Page 9
Standards Board who considers it to be an essential part of financial reporting for
placing the basic financial statements in an appropriate operational, economic,
or historical context.
Management is responsible for the fair presentation of the RSI. As part of our
engagement, we will apply certain limited procedures to the RSI in GAAS. These
limited procedures will consist of inquiries of management regarding the methods
of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the basic financial statements, and
other knowledge we obtained during our audit of the basic financial statements.
We will not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to
express an opinion or provide any assurance.
Supplementary
Information
With regard to any supplementary information that we are engaged to report on:
• Management is responsible for its preparation in accordance with applicable
criteria
• Management will provide certain written representations regarding the
supplementary information at the conclusion of our engagement
• Management will include our report on this supplementary information in any
document that contains this supplementary information and indicates we
have reported on the supplementary information
• Management will make the supplementary information readily available to
intended users if it is not presented with the audited financial statements
Such information is:
• Presented for the purpose of additional analysis of the financial statements
• Not a required part of the financial statements
• The responsibility of management
• Subjected to the auditing procedures applied in the audit of the financial
statements and certain additional procedures, including comparing and
reconciling such information directly to the accounting and other records
used to prepare the financial statements or to the financial statements
themselves, and other additional procedures in accordance with GAAS
Written
Confirmations
Required
As part of our audit process, we will request from management and, if applicable,
those charged with governance written confirmation acknowledging certain
responsibilities outlined in this contract and confirming:
• The availability of this information
• Certain representations made during the audit for all periods presented
• The effects of any uncorrected misstatements, if any, resulting from errors or
fraud aggregated by us during the current engagement and pertaining to the
latest period presented are immaterial, both individually and in the aggregate,
to the financial statements taken as a whole
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August 1, 2022
Page 10
Peer Review
Report
Government Auditing Standards require that we provide you with a copy of our
most recent external peer review report and any letter of comment, and any
subsequent peer review reports and letters of comment received during the
period of the contract, upon request. If you would like a copy, please request
from your engagement executive.
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August 1, 2022
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HIPAA Business Associate Agreement
This Business Associate Agreement (“BAA”) is entered into by and
between FORVIS, LLP (hereinafter referred to as “Business
Associate”) and the Town of Trophy Club, Texas (hereinafter
referred to as “Covered Entity”).
RECITALS
Business Associate provides services to Covered Entity under this
contract (the “Contract”), and Covered Entity wishes to disclose
certain information to Business Associate pursuant to the terms of
such Contract, some of which may constitute Protected Health
Information (“PHI”).
The purpose of this BAA is to comply with all applicable federal and
state laws governing the privacy of PHI. As used herein, the Privacy
Rule and the Security Rule are each deemed to include the
amendments thereto, collectively referred to as “HIPAA/HITECH
Final Omnibus Rule,” that are included in the:
• Modifications to the Health Insurance Portability and
Accountability Act of 1996 (“HIPAA”) Privacy, Security,
Enforcement, and Breach Notification Rules Under the
Health Information Technology for Economic and Clinical
Health Act (the “HITECH Act”) and the Genetic Information
Nondiscrimination Act
• Other Modifications to the HIPAA Rules
• Final Rule (the “Omnibus Rule”), 78 Fed. Reg. 5565
Notwithstanding the terms of this or any other agreement between
Covered Entity and Business Associate, Business Associate shall
comply with all of its statutory and regulatory obligations stated
under the HIPAA/HITECH Final Omnibus Rule. The terms stated
herein shall have the same definitions as provided in HIPAA.
In consideration of the mutual promises below and the exchange of
information pursuant to this BAA, the parties agree as follows:
1. Permitted Uses and Disclosures. Except as described in the
enumerated subparagraphs below, Business Associate shall
not use or disclose PHI received from Covered Entity or created
on behalf of Covered Entity. Exceptions:
1.1. As reasonably necessary to provide the services in the
Contract;
1.2. As otherwise permitted or required by this BAA;
1.3. As required by law; and
1.4. For the proper management and administration of
Business Associate’s business and to disclose PHI in
connection with such management and administration,
and to carry out the legal responsibilities of the Business
Associate, provided Business Associate obtains
reasonable assurances from the recipient that the PHI
shall be held confidentially and used or further disclosed
only as required by law or for the purpose for which it was
disclosed to the recipient, and Business Associate
requires the recipient to notify it of any instances of which
it is aware in which the confidentiality of the PHI has been
breached.
2. Safeguards. Business Associate shall not use or disclose PHI
other than as permitted or required by the BAA or as required
by law.
2.1. Business Associate shall establish and maintain
appropriate safeguards and shall comply with the Security
Rule with respect to electronic PHI (“ePHI”) to prevent the
use or disclosure of such ePHI other than as provided for
by the Contract including this BAA.
2.2. To the extent the Business Associate is to carry out one
or more of Covered Entity’s obligation(s) under Subpart E
of 45 CFR Part 164, comply with the requirements of
Subpart E that apply to the Covered Entity in the
performance of such obligation(s).
3. Subcontracts. In accordance with the requirements of the
Privacy Rule and the Security Rule, Business Associate shall
ensure any subcontractors that create, receive, maintain, or
transmit PHI on behalf of Business Associate agree to the same
restrictions, conditions, and requirements that apply to the
Business Associate with respect to such information.
4. Obligations of Covered Entity. Covered Entity shall obtain
any consent or authorization that may be required by HIPAA,
or applicable state law, prior to furnishing Business Associate
with PHI, including ePHI. Covered Entity shall notify Business
Associate of:
4.1. Any limitation(s) in the Covered Entity’s notice of privacy
practices under 45 CFR 164.520, to the extent that such
limitation may affect Business Associate’s use or
disclosure of PHI;
4.2. Any changes in, or revocation of, the permission by an
individual to use or disclose his or her PHI, to the extent
that such changes may affect Business Associate’s use
or disclosure of PHI; and
4.3. Any restriction on the use or disclosure of PHI that
Covered Entity has agreed to or is required to abide by
under 45 CFR 164.522, to the extent that such restriction
may affect Business Associate’s use or disclosure of PHI.
Covered Entity shall not request Business Associate to use or
disclose PHI in any manner that would not be permissible under
Subpart E of 45 CFR Part 164 if done by Covered Entity.
Covered Entity shall provide to Business Associate only the
minimum PHI necessary to perform the services set forth in a
Contract.
5. Reporting, Notification, and Mitigation.
5.1. Reporting. Business Associate shall notify Covered Entity
of any use or disclosure of PHI not provided for by the
BAA of which it becomes aware, including breaches of
unsecured PHI as required at 45 CFR 164.410, and any
security incident of which it becomes aware, provided that
with respect to Unsuccessful Security Incidents (as
defined below), Business Associate shall report to
Covered Entity any such Unsuccessful Security Incidents
that are material to the protection of Covered Entity’s PHI.
For purposes of this Business Associate Agreement, the
term “Unsuccessful Security Incident” shall mean any
28
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August 1, 2022
Page 12
security incident that does not result in any unauthorized
access, use, disclosure, modification, or destruction of
ePHI or any interference with system operations in
Business Associate’s information system.
5.2. Notification. To assist Covered Entity in fulfilling its
responsibility to notify individuals and others of a breach
involving Unsecured PHI as required by HIPAA and
applicable state law, the notification shall include, to the
greatest extent reasonably possible:
i. Each individual whose unsecured PHI was subject
to the breach; and
ii. Any other available information Covered Entity is
required to include in its legally required notification
to individual(s) or others.
5.3. Mitigation. Business Associate shall mitigate, to the extent
practicable, any harmful effect that is known to Business
Associate of a use or disclosure of PHI by Business
Associate in violation of the requirements of this BAA.
6. Term and Termination.
6.1. Term. The Term of this BAA shall be effective as of the
last date signed and shall terminate without any further
action of the parties upon the expiration or termination of
the Contract or on the date Covered Entity terminates for
cause as authorized in paragraph 6.2 of this section,
whichever is sooner.
6.2. Termination for Cause. Covered Entity may terminate this
BAA if Business Associate has violated a material term of
the BAA and Business Associate has not cured the
breach or ended the violation within the time specified by
Covered Entity.
6.3. Obligations of Business Associate Upon Termination.
Upon termination of this BAA for any reason, Business
Associate, with respect to PHI received from Covered
Entity, or created, maintained, or received by Business
Associate on behalf of Covered Entity, shall:
i. Retain only that PHI which is necessary for Business
Associate to continue its proper management and
administration or to carry out its legal
responsibilities;
ii. Return to Covered Entity or destroy the remaining
PHI that the Business Associate still maintains in
any form;
iii. Continue to use appropriate safeguards and comply
with Subpart C of 45 CFR Part 164 with respect to
ePHI to prevent use or disclosure of the PHI, other
than as provided for in this section, for as long as
Business Associate retains the PHI;
iv. Not use or disclose the PHI retained by Business
Associate other than for the purposes for which such
PHI was retained and subject to the same conditions
set forth in this BAA which applied prior to
termination; and
v. Return to Covered Entity or destroy the PHI retained
by Business Associate when it is no longer needed
by Business Associate for its proper management
and administration or to carry out its legal
responsibilities.
6.4. Survival. The obligations of Business Associate under this
section shall survive the termination of this BAA.
7. Designated Record Set. To the extent Business Associate
maintains PHI in a Designated Record Set, Business Associate
shall:
7.1. Make available PHI in a Designated Record Set to the
Covered Entity as necessary to satisfy Covered Entity’s
obligations under 45 CFR 164.524; and
7.2. Incorporate any amendments or corrections to PHI at the
request of Covered Entity in accordance with 45 CFR
164.526, or take other measures as necessary to satisfy
Covered Entity’s obligations under 45 CFR 164.526.
8. Accounting of Disclosures. Business Associate shall
maintain and make available the information required to
provide an accounting of disclosures to the Covered Entity as
necessary to satisfy Covered Entity’s obligations under 45 CFR
164.528.
9. Access to Records. Business Associate shall make its internal
practices, books, and records available to the Secretary of
Health and Human Services for purposes of determining
compliance with the HIPAA Rules.
10. Insurance. Business Associate shall maintain insurance
coverage in form and amount necessary to cover data loss
and/or damage or the unauthorized disclosure and/or
fraudulent use of data. Upon request, Business Associate shall
provide Covered Entity with a certificate of insurance
evidencing the coverage.
11. Privilege. No statutory or common law privilege, including
privileges established or recognized by the attorney-client,
accountant-client, or other legal privilege, shall be deemed to
have been waived by virtue of this BAA.
12. No Third-Party Beneficiaries. Nothing herein, express or
implied, is intended to or shall confer upon any other person or
entity any legal or equitable right, benefit, or remedy of any
nature whatsoever under or by reason of this BAA.
13. Integration. Any reference in this Agreement to a section of the
HIPAA/HITECH Final Omnibus Rule, and applicable
regulations, means the section as in effect as amended and for
which compliance is required.
14. General. This BAA is governed by, and shall be construed in
accordance with, the laws of the State of Texas. If any part of
a provision of this BAA is found illegal or unenforceable, it shall
be enforced to the maximum extent permissible, and the
legality and enforceability of the remainder of that provision and
all other provisions of this BAA shall not be affected. This BAA
may be modified, or any rights under it waived, only by a written
document executed by the authorized representatives of both
parties.
THE REMAINDER OF THIS PAGE IS INTENTIONALLY
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Page 13
FORVIS, LLP Terms and Conditions Addendum
GENERAL
1. Overview. This addendum describes FORVIS LLP’s standard
terms and conditions (“Terms and Conditions”) applicable to
Our provision of services to the Client (“You”). The Terms and
Conditions are a part of the contract between You and FORVIS,
LLP. For the purposes of the Terms and Conditions, any
reference to “Firm,” “We,” “Us,” or “Our” is a reference to
FORVIS, LLP (“FORVIS”), and any reference to “You” or “Your”
is a reference to the party or parties that have engaged Us to
provide services and the party or parties ultimately responsible
for payment of Our fees and costs.
BILLING, PAYMENT, & TERMINATION
2. Billing and Payment Terms. We will bill You for Our
professional fees and costs as outlined in Our contract. Unless
otherwise provided in Our contract, payment is due upon
receipt of Our billing statement. Interest will be charged on any
unpaid balance after 30 days at the rate of 10 percent per
annum, or as allowed by law at the earliest date thereafter, and
highest applicable rate if less than 10 percent. All fees, charges,
and other amounts payable to FORVIS hereunder do not
include any sales, use, excise, value-added, or other applicable
taxes, tariffs, or duties, payment of which shall be Your sole
responsibility, and do not include any applicable taxes based
on FORVIS’ net income or taxes arising from the employment
or independent contractor relationship between FORVIS and
FORVIS’ personnel.
We reserve the right to suspend or terminate Our work for this
engagement or any other engagement for nonpayment of fees.
If Our work is suspended or terminated, You agree that We will
not be responsible for Your failure to meet governmental and
other deadlines, for any penalties or interest that may be
assessed against You resulting from Your failure to meet such
deadlines, and for any other damages (including but not limited
to consequential, indirect, lost profits, or punitive damages)
incurred as a result of the suspension or termination of Our
services.
Our fees may increase if Our duties or responsibilities are
increased by rulemaking of any regulatory body or any
additional new accounting or auditing standards. Our
engagement fees do not include any time for post-engagement
consultation with Your personnel or third parties, consent
letters and related procedures for the use of Our reports in
offering documents, inquiries from regulators, or testimony or
deposition regarding any subpoena. Charges for such services
will be billed separately.
3. Billing Records. If these services are determined to be within
the scope and authority of Section 1861(v)(1)(I) of the Social
Security Act, We agree to make available to the Secretary of
Health and Human Services, or to the U.S. Comptroller
General, or any of their duly authorized representatives, such
of Our books, documents, and records that are necessary to
certify the nature and extent of Our services, until the expiration
of four (4) years after the furnishing of these services. This
contract allows access to contracts of a similar nature between
subcontractors and related organizations of the subcontractor,
and to their books, documents, and records.
4. Termination. Either party may terminate these services in
good faith at any time for any reason, including Your failure to
comply with the terms of Our contract or as We determine
professional standards require. Both parties must agree, in
writing, to any future modifications or extensions. If services are
terminated, You agree to pay FORVIS for time expended to
date. In addition, You will be billed costs and fees for services
from other professionals, if any, as well as an administrative fee
of five (5) percent to cover certain technology and
administrative costs associated with Our services. Unless
terminated sooner in accordance with its terms, this
engagement shall terminate upon the completion of FORVIS’
services hereunder.
DISPUTES & DISCLAIMERS
5. Mediation. Any dispute arising out of or related to this
engagement will, prior to resorting to litigation, be submitted for
nonbinding mediation upon written request by either party. Both
parties agree to try in good faith to settle the dispute in
mediation. The mediator will be selected by agreement of the
parties. The mediation proceeding shall be confidential. Each
party will bear its own costs in the mediation, but the fees and
expenses of the mediator will be shared equally.
6. Indemnification. Unless disallowed by law or applicable
professional standards, You agree to hold FORVIS harmless
from any and all claims which arise from knowing
misrepresentations to FORVIS, or the intentional withholding or
concealment of information from FORVIS by Your
management or any partner, principal, shareholder, officer,
director, member, employee, agent, or assign of Yours. You
also agree to indemnify FORVIS for any claims made against
FORVIS by third parties, which arise from any wrongful actions
of Your management or any partner, principal, shareholder,
officer, director, member, employee, agent, or assign of Yours.
The provisions of this paragraph shall apply regardless of the
nature of the claim.
7. Statute of Limitations. You agree that any claim or legal
action arising out of or related to this contract and the services
provided hereunder shall be commenced no more than one (1)
year from the date of delivery of the work product to You or the
termination of the services described herein (whichever is
earlier), regardless of any statute of limitations prescribing a
longer period of time for commencing such a claim under law.
This time limitation shall apply regardless of whether FORVIS
performs other or subsequent services for You. A claim is
understood to be a demand for money or services, demand for
mediation, or the service of suit based on a breach of this
contract or the acts or omissions of FORVIS in performing the
services provided herein. This provision shall not apply if
enforcement is disallowed by applicable law or professional
standards.
8. Limitation of Liability. You agree that FORVIS’ liability, if any,
arising out of or related to this contract and the services
provided hereunder, shall be limited to the amount of the fees
paid by You for services rendered under this contract. This
limitation shall not apply to the extent it is finally, judicially
determined that the liability resulted from the intentional or 30
Town of Trophy Club, Texas
August 1, 2022
Page 14
willful misconduct of FORVIS or if enforcement of this provision
is disallowed by applicable law or professional standards.
9. Waiver of Certain Damages. In no event shall FORVIS be
liable to You or a third party for any indirect, special,
consequential, punitive, or exemplary damages, including but
not limited to lost profits, loss of revenue, interruption, loss of
use, damage to goodwill or reputation, regardless of whether
You were advised of the possibility of such damages,
regardless of whether such damages were reasonably
foreseeable, and regardless of whether such damages arise
under a theory of contract, tort, strict liability, or otherwise.
10. Choice of Law. You acknowledge and agree that any dispute
arising out of or related to this contract shall be governed by the
laws of the State of Texas, without regard to its conflict of laws
principles.
11. WAIVER OF JURY TRIAL. THE PARTIES HEREBY AGREE
NOT TO ELECT A TRIAL BY JURY OF ANY ISSUE TRIABLE
OF RIGHT BY JURY, AND WAIVE ANY RIGHT TO TRIAL BY
JURY FULLY TO THE EXTENT THAT ANY SUCH RIGHT
SHALL NOW OR HEREAFTER EXIST WITH REGARD TO
THIS AGREEMENT, OR ANY CLAIM, COUNTERCLAIM, OR
OTHER ACTION ARISING IN CONNECTION THEREWITH.
THIS WAIVER OF RIGHT TO TRIAL BY JURY IS GIVEN
KNOWINGLY AND VOLUNTARILY BY THE PARTIES, AND
IS INTENDED TO ENCOMPASS INDIVIDUALLY EACH
INSTANCE AND EACH ISSUE AS TO WHICH THE RIGHT
TO A TRIAL BY JURY WOULD OTHERWISE ACCRUE.
12. Severability. In the event that any term or provision of this
agreement shall be held to be invalid, void, or unenforceable,
then the remainder of this agreement shall not be affected, and
each such term and provision of this agreement shall be valid
and enforceable to the fullest extent permitted by law.
13. Assignment. You acknowledge and agree that the terms and
conditions of this contract shall be binding upon and inure to
the parties’ successors and assigns, subject to applicable laws
and regulations.
14. Disclaimer of Legal or Investment Advice. Our services do
not constitute legal or investment advice.
RECORDS, WORKPAPERS, DELIVERABLES, &
PROPRIETARY INFORMATION
15. Maintenance of Records. You agree to assume full
responsibility for maintaining Your original data and records
and that FORVIS has no responsibility to maintain this
information. You agree You will not rely on FORVIS to provide
hosting, electronic security, or backup services, e.g., business
continuity or disaster recovery services, to You unless
separately engaged to do so. You understand that Your access
to data, records, and information from FORVIS’ servers, i.e.,
FORVIS portals used to exchange information, can be
terminated at any time and You will not rely on using this to host
Your data and records.
16. FORVIS Workpapers. Our workpapers and documentation
retained in any form of media for this engagement are the
property of FORVIS. We can be compelled to provide
information under legal process. In addition, We may be
requested by regulatory or enforcement bodies (including any
State Board) to make certain workpapers available to them
pursuant to authority granted by law or regulation. Unless We
are prohibited from doing so by law or regulation, FORVIS will
inform You of any such legal process or request. You agree We
have no legal responsibility to You in the event We determine
We are obligated to provide such documents or information.
17. Subpoenas or Other Legal Process. In the event FORVIS is
required to respond to any such subpoena, court order, or any
government regulatory inquiry or other legal process relating to
You or Your management for the production of documents
and/or testimony relative to information We obtained or
prepared incident to this or any other engagement in a matter
in which FORVIS is not a party, You shall compensate FORVIS
for all time We expend in connection with such response at
normal and customary hourly rates and to reimburse Us for all
out-of-pocket expenses incurred in regard to such response.
18. Use of Deliverables and Drafts. You agree You will not modify
any deliverables or drafts prepared by Us for internal use or for
distribution to third parties. You also understand that We may
on occasion send You documents marked as draft and
understand that those are for Your review purpose only, should
not be distributed in any way, and should be destroyed as soon
as possible.
Our report on any financial statements must be associated only
with the financial statements that were the subject of Our
engagement. You may make copies of Our report, but only if
the entire financial statements (exactly as attached to Our
report, including related footnotes) and any supplementary
information, as appropriate, are reproduced and distributed
with Our report. You agree not to reproduce or associate Our
report with any other financial statements, or portions thereof,
that are not the subject of Our engagement.
19. Proprietary Information. You acknowledge that proprietary
information, documents, materials, management techniques,
and other intellectual property are a material source of the
services We perform and were developed prior to Our
association with You. Any new forms, software, documents, or
intellectual property We develop during this engagement for
Your use shall belong to Us, and You shall have the limited right
to use them solely within Your business. All reports, templates,
manuals, forms, checklists, questionnaires, letters,
agreements, and other documents which We make available to
You are confidential and proprietary to Us. Neither You, nor any
of Your agents, will copy, electronically store, reproduce, or
make any such documents available to anyone other than Your
personnel. This provision will apply to all materials whether in
digital, “hard copy” format, or other medium.
REGULATORY
20. U.S. Securities and Exchange Commission (“SEC”) and
other Regulatory Bodies. Where We are providing services
either for (a) an entity that is registered with the SEC, (b) an
affiliate of such registrant, or (c) an entity or affiliate that is
subject to rules, regulations, or standards beyond those of the
American Institute of Certified Public Accountants (“AICPA”),
any term of this contract that would be prohibited by or impair
Our independence under applicable law or regulation shall not
apply to the extent necessary only to avoid such prohibition or
impairment. 31
Town of Trophy Club, Texas
August 1, 2022
Page 15
21. Offering Document. You may wish to include Our report(s) on
financial statements in an exempt offering document. You
agree that any report, including any auditor’s report, or
reference to Our firm, will not be included in any such offering
document without notifying Us. Any agreement to perform work
in connection with an exempt offering document, including
providing agreement for the use of the auditor’s report in the
exempt offering document, will be a separate engagement.
Any exempt offering document issued by You with which We
are not involved will clearly indicate that We are not involved by
including a disclosure such as, “FORVIS, LLP, our independent
auditor, has not been engaged to perform and has not
performed, since the date of its report included herein, any
procedures on the financial statements addressed in that
report. FORVIS, LLP also has not performed any procedures
relating to this offering document.”
22. FORVIS Not a Municipal Advisor. FORVIS is not acting as
Your municipal advisor under Section 15B of the Securities
Exchange Act of 1934, as amended. As such, FORVIS is not
recommending any action to You and does not owe You a
fiduciary duty with respect to any information or
communications regarding municipal financial products or the
issuance of municipal securities. You should discuss such
matters with internal or external advisors and experts You
deem appropriate before acting on any such information or
material provided by FORVIS.
23. FORVIS Not a Fiduciary. In providing Our attest services, We
are required by law and our professional standards to maintain
our independence from You. We take this mandate very
seriously and thus guard against impermissible relationships
which may impair the very independence which You and the
users of Our report require. As such, You should not place upon
Us special confidence that in the performance of Our attest
services We will act solely in Your interest. Therefore, You
acknowledge and agree We are not in a fiduciary relationship
with You and We have no fiduciary responsibilities to You in the
performance of Our services described herein.
TECHNOLOGY
24. Electronic Sites. You agree to notify Us if You desire to place
Our report(s), including any reports on Your financial
statements, along with other information, such as a report by
management or those charged with governance on operations,
financial summaries or highlights, financial ratios, etc., on an
electronic site. You recognize that We have no responsibility to
review information contained in electronic sites.
25. Electronic Signatures and Counterparts. This contract and
other documents to be delivered pursuant to this contract may
be executed in one or more counterparts, each of which will be
deemed to be an original copy and all of which, when taken
together, will be deemed to constitute one and the same
agreement or document, and will be effective when
counterparts have been signed by each of the parties and
delivered to the other parties. Each party agrees that the
electronic signatures, whether digital or encrypted, of the
parties included in this contract are intended to authenticate
this writing and to have the same force and effect as manual
signatures. Delivery of a copy of this contract or any other
document contemplated hereby, bearing an original manual or
electronic signature by facsimile transmission (including a
facsimile delivered via the internet), by electronic mail in
“portable document format” (“.pdf”) or similar format intended
to preserve the original graphic and pictorial appearance of a
document, or through the use of electronic signature software,
will have the same effect as physical delivery of the paper
document bearing an original signature.
26. Electronic Data Communication and Storage. In the interest
of facilitating Our services to You, We may send data over the
internet, temporarily store electronic data via computer
software applications hosted remotely on the internet, or utilize
cloud-based storage. Your confidential electronic data may be
transmitted or stored using these methods. In using these data
communication and storage methods, We employ measures
designed to maintain data security. We use reasonable efforts
to keep such communications and electronic data secure in
accordance with Our obligations under applicable laws,
regulations, and professional standards.
You recognize and accept that We have no control over the
unauthorized interception or breach of any communications or
electronic data once it has been transmitted or if it has been
subject to unauthorized access while stored, notwithstanding
all reasonable security measures employed by Us. You
consent to Our use of these electronic devices and applications
during this engagement.
OTHER MATTERS
27. Cooperation. You agree to cooperate with FORVIS in the
performance of FORVIS’ services to You, including the
provision to FORVIS of reasonable facilities and timely access
to Your data, information, and personnel. You shall be
responsible for the performance of Your employees and
agents.
28. Third-Party Service Providers. FORVIS may from time to
time utilize third-party service providers, including but not
limited to domestic software processors or legal counsel, or
disclose confidential information about You to third-party
service providers in serving Your account. FORVIS maintains,
however, internal policies, procedures, and safeguards to
protect the confidentiality and security of Your information. In
addition, FORVIS will secure confidentiality agreements with all
service providers to maintain the confidentiality of Your
information. If We are unable to secure an appropriate
confidentiality agreement, You will be asked to consent prior to
FORVIS sharing Your confidential information with the third-
party service provider.
29. Independent Contractor. When providing services to You, We
will be functioning as an independent contractor; and in no
event will We or any of Our employees be an officer of You, nor
will Our relationship be that of joint venturers, partners,
employer and employee, principal and agent, or any similar
relationship giving rise to a fiduciary duty to You. Decisions
regarding management of Your business remain the
responsibility of Your personnel at all times. Neither You nor
FORVIS shall act or represent itself, directly or by implication,
as an agent of the other or in any manner assume or create any
obligation on behalf of, or in the name of, the other.
32
Town of Trophy Club, Texas
August 1, 2022
Page 16
30. Use of FORVIS Name. Any time You intend to reference
FORVIS’ firm name in any manner in any published materials,
including on an electronic site, You agree to provide Us with
draft materials for review and approval before publishing or
posting such information.
31. Praxity. FORVIS is an independent accounting firm allowed to
use the name “Praxity” in relation to its practice. FORVIS is not
connected, however, by ownership with any other firm using the
name “Praxity.” FORVIS will be solely responsible for all work
carried out on Your behalf. In deciding to engage FORVIS, You
acknowledge that We have not represented to You that any
other firm using the name “Praxity” will in any way be
responsible for Our work.
32. Entire Agreement. The contract, including this Terms and
Conditions Addendum and any other attachments or addenda,
encompasses the entire agreement between You and FORVIS
and supersedes all previous understandings and agreements
between the parties, whether oral or written. Any modification
to the terms of this contract must be made in writing and signed
by both You and FORVIS.
33. Force Majeure. We shall not be held responsible for any failure
to fulfill Our obligations if such failure was caused by
circumstances beyond Our control, including, without limitation,
fire or other casualty, act of God, act of terrorism, strike or labor
dispute, war or other violence, explosion, flood or other natural
catastrophe, epidemic or pandemic, or any law, order, or
requirement of any governmental agency or authority affecting
either party, including without limitation orders incident to any
such epidemic or pandemic, lockdown orders, stay-at-home
orders, and curfews.
33
8550 United Plaza Blvd., Ste. 1001 – Baton Rouge, LA 70809
225-922-4600 Phone – 225-922-4611 Fax – pncpa.com
Postlethwaite & Netterville and Associates, L.L.C.
Report on the Firm’s System of Quality Control
To the Partners of BKD, LLP
and the National Peer Review Committee
We have reviewed the system of quality control for the accounting and auditing practice of BKD, LLP (the firm)
applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended May 31, 2020.
Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews
established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as
described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation
of how engagements identified as not performed or reported in conformity with applicable professional standards, if
any, are evaluated by a peer reviewer to determine a peer review rating.
Firm’s Responsibility
The firm is responsible for designing a system of quality control and complying with it to provide the firm with
reasonable assurance of performing and reporting in conformity with applicable professional standards in all
material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as
not performed or reported in conformity with professional standards, when appropriate, and for remediating
weaknesses in its system of quality control, if any.
Peer Reviewer’s Responsibility
Our responsibility is to express an opinion on the design of the system of quality control and the firm’s compliance
therewith based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards,
including compliance audits under the Single Audit Act; audits of employee benefit plans, audits performed under
FDICIA, an audit of a broker-dealer, and examinations of service organizations [SOC 1 and SOC 2 engagements].
As part of our peer review, we considered reviews by regulatory entities as communicated to the firm, if applicable,
in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of BKD, LLP applicable to
engagements not subject to PCAOB permanent inspection in effect for the year ended May 31, 2020, has been
suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in
conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass
with deficiency(ies) or fail. BKD, LLP has received a peer review rating of pass.
Baton Rouge, Louisiana
November 2, 2020 34
Page 1 of 2
To: Mayor and Town Council
From: Wade L. Carroll, Town Manager
CC: Anita Otterson, Town Secretary
Mike Erwin, Finance Director
Re: FY 2023 Proposed Budget
Town Council Meeting, August 9, 2022
Agenda Item:
Receive the FY 2023 Proposed Budget presentation and take action to set a budget hearing date.
(M. Erwin).
Strategic Link:
Administrative & Financial Services – Exercise fiscal discipline in all Town operations.
Background and Explanation:
The proposed Fiscal Year 2023 budget totals $12,873,416 in General Fund expenditures. The
budget decreases the existing tax rate of $0.445 to $0.435 while maintaining a strong level of
service in the departments. This reflects the desire of the community as shown in the citizen
survey. The proposed rate of $0.435 is below the Voter Approval Rate of $0.446677.
Legal Review:
Not applicable
Board/Commission/or Committee Recommendation:
Not applicable
Staff Recommendation:
Staff recommends setting the FY 2023 Proposed Budget hearing for August 23, 2022.
Attachments:
•FY23 Proposed Budget
35
Page 2 of 2
Town Council Approval:
Mayor Alicia Fleury or designee
36
The Town Council for the Town of Trophy Club, Texas, will
hold a public hearing on the Fiscal Year 2022-23 Annual
Program of Services (Budget), on Tuesday August 23,
2022, at 7:00 p.m. in the Town Council Chambers at Town
Hall, located at 1 Trophy Wood Drive, Trophy Club Texas.
The meeting will be held for the purpose of receiving
community input on the Budget.
THIS BUDGET WILL RAISE MORE TOTAL PROPERTY
TAXES THAN LAST YEAR’S BUDGET BY $572,554 or
6.5% AND OF THAT AMOUNT $55,421 IS TAX
REVENUE TO BE RAISED FROM NEW PROPERTY
ADDED TO THE TAX ROLL THIS YEAR.
A copy of the budget document is available at Town Hall
Monday through Friday from 8:00 am to 5:00 pm. All
interested citizens are encouraged to attend and express
their views.
37
TO: Star Telegram / Classifieds Dept.DATE: 8/10/2022
FROM: April Duvall - Finance PAGES: 1
RUN DATE: August 11, 2022 (Thursday)SUBJECT: Public Notifications
TOWN OF TROPHY CLUB
NOTICE OF PUBLIC HEARING
Thursday, August 11, 2022
The Town Council for the Town of Trophy Club, Texas will hold a Public Hearing on the
Fiscal Year 2022-23 Annual Program of Services (Budget), on Tuesday, August 23,
2022, at 7:00 p.m. in the Town Council Chambers at Town Hall, located at 1 Trophy
Wood Drive, Trophy Club, Texas. The meeting will be held for the purpose of receiving
community input on the Budget.
THIS BUDGET WILL RAISE MORE PROPERTY TAXES THAN LAST YEAR’S
BUDGET BY $572,554 OR 6.5% AND OF THAT AMOUNT $55,421 IS TAX REVENUE
TO BE RAISED FROM NEW PROPERTY ADDED TO THE TAX ROLL THIS YEAR.
All interested citizens are encouraged to attend and express their views. A copy of the
budget document is available at Town Hall, Monday thru Friday, from 8:00 a.m. to 5:00
p.m.
38
39
2 FY23 Proposed Budget
40
3 FY23 Proposed Budget
41
4 FY23 Proposed Budget
42
5 FY23 Proposed Budget
43
TOWN OF TROPHY CLUB
6 FY23 Proposed Budget
44
FY23 Tax Rate COMPONENT
UNITS
0.435 General Fund Debt Service
Fund
Capital Projects
Fund
Capital
Equipment
Replacement
Fund
Information
Services
Replacement
Fund
Hotel
Occupancy
Fund
Street
Maintenance
Sales Tax Fund
Court
Technology
Fund
Court Security
Fund CCPD Fund Recreation
Program Fund
Parkland
Dedication
Fund
TIRZ #1 Grants Fund Trophy Club
Park Fund
Stormwater
Drainage
Utility Fund
EDC 4B Fund Total
Beginning Fund Balance - FY21
ACFR less FY22 Exp 5,876,307$ 99,915$ 4,511,976$ 1,113,722$ 218,873$ 2,178,433$ 436,033$ 6,025$ 36,127$ 244,053$ 19,315$ 383,166$ (327,716)$ 9,886$ 158,716$ 1,169,032$ 748,531$ 16,882,394$
Revenue
Property Tax 8,369,014 2,574,620 79,744 11,023,379
Licenses and Permits 190,000 190,000
Franchise Fees 877,500 877,500
Sales/Occupancy Tax 1,480,000 600,000 350,000 350,000 28,611 752,625 3,561,236
Fines and Fees 298,811 1,000 5,000 6,000 275,000 430,000 1,015,811
Intergovernmental (MUD)991,655 991,655
Grants 85,000 85,000
Charges for Service 815,154 815,154
Investment Income 24,000 20,000 5,000 1,000 1,900 1,750 1,500 5,000 60,150
Miscellaneous Income 161,000 2,500 7,500 500 171,500
Contributions -
Total Revenue 13,292,134$ 2,577,120$ 20,000$ -$ -$ 612,500$ 351,000$ 1,000$ 5,000$ 351,900$ 6,000$ 1,750$ 108,355$ -$ 276,500$ 435,000$ 753,125$ 18,791,385$
Expenditures
General Government 40,924 334,018 374,942
Manager's Office 773,531 773,531
Legal 150,230 150,230
Police 3,287,589 - 359,436 3,647,025
Emergency Medical Services 1,382,300 50,000 1,432,300
Fire 1,495,176 78,190 1,573,366
Streets 314,195 290,494 206,058 810,746
Parks 1,680,083 167,500 278,555 2,126,138
Recreation 859,997 147,217 6,000 1,013,214
Community Events 56,912 175,500 232,412
Community Development 486,724 52,000 538,724
Finance 648,042 648,042
Municipal Court 7,240 2,755 2,500 12,495
Human Resources 292,238 292,238
Communications 228,844 228,844
Information Services 811,517 100,000 911,517
Facility Maintenance 355,071 - 355,071
Debt Service 2,756,213 416 2,756,629
Capital - Projects 5,225,000 100,000 97,000 5,422,000
Total Expenditures 12,829,688$ 2,756,213$ 5,225,000$ 494,907$ 100,000$ 275,500$ 290,494$ 2,755$ 2,500$ 359,436$ 6,000$ 97,000$ 40,924$ -$ 278,555$ 206,058$ 334,434$ 23,299,464$
Current Revenues to
Expenditures 462,446$ (179,093)$ (5,205,000)$ (494,907)$ (100,000)$ 337,000$ 60,506$ (1,755)$ 2,500$ (7,536)$ -$ (95,250)$ 67,431$ -$ (2,055)$ 228,942$ 418,691$ (4,508,080)$
Other Sources (Uses):
Debt Issuance - -
Transfers In 151,500 201,518 494,907 100,000 947,925
Excess Current Revenue 462,446
Available for Transfer to Capital 613,946
Transfers Out 594,907 95,000 20,000 1,500 15,000 20,000 (746,407)
Total Other Sources (Uses)19,039$ 201,518$ -$ 494,907$ 100,000$ (95,000)$ (20,000)$ -$ (1,500)$ -$ -$ -$ -$ -$ (15,000)$ (20,000)$ -$ 663,964$
Net Increase (Decrease)19,039$ 22,425$ (5,205,000)$ -$ -$ 242,000$ 40,506$ (1,755)$ 1,000$ (7,536)$ -$ (95,250)$ 67,431$ -$ (17,055)$ 208,942$ 418,691$ (4,306,562)$
Ending Fund balance 5,895,346$ 122,340$ (693,024)$ 1,113,722$ 218,873$ 2,420,433$ 476,539$ 4,270$ 37,127$ 236,517$ 19,315$ 287,916$ (260,285)$ 9,886$ 141,661$ 1,377,974$ 1,167,222$ 12,575,833$
GOVERNMENTAL FUNDS
All Funds Summary - Fiscal Year 2023
PROPRIETARY FUNDS
7 FY23 Proposed Budget
45
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
REVENUE DETAIL FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
PROPERTY TAXES
Property Taxes 6,991,302$ 7,200,000$ 7,374,797$ 7,660,000$ 7,700,000$ 8,349,014$ 10,441,382$
Property Taxes/Prior Year 16,685 10,000 12,583 10,000 10,000 10,000 10,000
Property Taxes/P & I 23,363 10,000 9,095 10,000 20,000 10,000 10,000
TOTAL PROPERTY TAXES 7,031,351$ 7,220,000$ 7,396,475$ 7,680,000$ 7,730,000$ 8,369,014$ 10,461,382$
SALES TAXES
Mixed Beverage Tax 58,144$ 60,000$ 69,011$ 61,800$ 75,000$ 80,000$ 82,400$
Sales Tax - General 1,099,939 1,050,000 1,341,841 1,250,000 1,375,000 1,400,000 1,450,425
TOTAL SALES TAXES 1,158,083$ 1,110,000$ 1,410,853$ 1,311,800$ 1,450,000$ 1,480,000$ 1,532,825$
FRANCHISE FEES
Electric 481,699$ 485,000$ 481,898$ 485,000$ 500,000$ 500,000$ 505,000$
Gas 100,490 102,816 138,490 105,000 135,000 135,000 136,350
Telecommunications 31,663 50,000 13,893 25,000 37,500 37,500 37,500
Cable 83,532 75,000 74,593 55,000 40,000 55,000 55,000
Refuse 153,159 140,000 159,743 150,000 150,000 150,000 150,000
TOTAL FRANCHISE FEES 850,543$ 852,816$ 868,616$ 820,000$ 862,500$ 877,500$ 883,850$
LICENSES AND PERMITS
Building Permits 249,745$ 75,000$ 64,156$ 35,000$ 76,000$ 40,000$ 35,000$
Residential Building Permits - - - - 3,000 5,000 5,000
Swimming Pool Permits -$ -$ -$ -$ 6,000$ 5,000$ 5,000$
MEP Permits - - 6,045 - 10,000 5,000 5,000
Fire Permits/Sprinkler 47,977 35,000 4,226 5,000 5,000 5,000 5,000
CD for Health Inspection Fees - - - - 5,000 5,000 5,000
Miscellaneous Permits 181,791$ 125,000$ 210,073$ 125,000$ 120,000$ 125,000$ 100,000$
TOTAL LICENSES AND PERMITS 479,513$ 235,000$ 284,500$ 165,000$ 225,000$ 190,000$ 160,000$
INTERGOVERNMENTAL
MUD Service Contract -$ -$ -$ -$ -$ -$ -$
Intergov Trans In MUD 718,657 820,031 820,027 898,700 898,700 991,655 991,655
Intergov Trans In EDC - - - - - - -
TOTAL INTERGOVERNMENTAL 718,657$ 820,031$ 820,027$ 898,700$ 898,700$ 991,655$ 991,655$
GRANT REVENUE
Grant Revenue 743,066$ 220,879$ 6,403$ 270,981$ 270,000$ 85,000$ 85,000$
TOTAL GRANT REVENUE 743,066$ 220,879$ 6,403$ 270,981$ 270,000$ 85,000$ 85,000$
FINES AND FEES
Cty Veh Reg Fees/Child Safety 10,362$ 8,000$ 10,262$ 10,000$ 20,000$ 10,000$ 10,000$
Restitution 300 - 790 - 750 - -
Records Management Revenu 1,409 200 1,960 1,000 1,000 1,010 1,020
Municipal Court Fines/Fees 59,515 40,000 85,719 60,000 60,000 60,000 60,600
Municipal Court Child Safety F 580 2,000 2,912 580 1,105 580 580
Zoning Fees 3,629 1,000 5,630 - 1,235 1,000 1,000
Platting Fees 320 1,000 3,170 - 390 250 250
Developer Fees - 1,000 870 - 850 750 750
P & Z Administrative Fees 585 300 1,535 300 1,375 300 300
Recreation Programs - - - - - - -
Day Camp Programs - 75,000 80,228 75,000 75,000 80,000 80,000
Community Events Revenue 490 - 240 10,000 2,000 10,000 10,000
Pool Entry Fees 27,644 65,000 54,798 65,000 65,000 60,000 60,000
Pool Rentals 1,584 10,000 13,567 10,000 10,000 10,000 10,000
Swim Team Programs - 40,000 25,194 35,000 35,000 25,000 25,000
Aquatic Programs - 11,000 13,785 11,000 11,000 11,000 11,000
Pool Concessions 4,234 11,000 10,410 11,110 11,100 11,221 11,333
Denton/Tarrant Cty Pledge - E 17,072 16,000 17,072 17,000 17,000 17,000 17,000
8 FY23 Proposed Budget
46
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
REVENUE DETAIL FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
Animal Control 90 500 - 500 100 100 100
Misc Police Revenue 230 100 74 100 100 100 100
Convenience Fees 121 500 4 500 100 500 500
TOTAL FINES AND FEES 128,166$ 282,600$ 328,220$ 307,090$ 313,105$ 298,811$ 299,533$
CHARGES FOR SERVICES
EMS Runs 159,237$ 150,000$ 143,381$ 151,500$ 150,000$ 153,015$ 154,545$
NISD Contribution 122,820 127,221 123,868 134,772 127,035 130,000 133,900
PID Reimbursement 9,550 - 2,195 - 732 - -
PID Fire Assessment 513,618 510,808 507,446 528,546 528,546 532,139 548,103
CIA Lien Revenues 883 - - - - - -
TOTAL CHARGES FOR SERVICES 806,109$ 788,029$ 776,890$ 814,818$ 806,313$ 815,154$ 836,548$ 991 655 0 991 655 0INVESTMENT INCOME
Interest Income 75,137$ 72,000$ 29,353$ 24,000$ 24,000$ 24,000$ 24,000$
TOTAL INVESTMENT INCOME 75,137$ 72,000$ 29,353$ 24,000$ 24,000$ 24,000$ 24,000$
MISCELLANEOUS
Recreation Rentals 42,805$ 10,000$ 82,663$ 50,000$ 45,000$ 65,000$ 50,000$
Recreation Concession - - 14,260 20,000 20,000 20,000 20,000
Tower Revenue 91,290 87,104 90,856 90,000 65,000 65,000 65,000
Donations 545 - 95 - 200 - -
Auction Sales 29,636 - - - 39,000 - -
Vending Sales 1,119 - 1,119 1,000 600 1,000 1,000
Miscellaneous Revenue 124,538 175,000 (63,390) 25,000 18,205 10,000 25,000
TOTAL MISCELLANEOUS 289,932$ 272,104$ 125,603$ 186,000$ 188,005$ 161,000$ 161,000$
TOTAL REVENUES $ 12,280,557 $ 11,873,459 $ 12,046,940 $ 12,478,389 $ 12,767,623 $ 13,292,134 15,435,793$
9 FY23 Proposed Budget
47
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Revenues FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
$ CHANGE FY23
Proposed to
FY22 Budget
% CHANGE % OF TOTAL
Property Tax 7,031,351$ 7,220,000$ 7,396,475$ 7,680,000$ 7,730,000$ 8,369,014$ 689,014$ 9.3%60.5%
Licenses and Permits 479,513 235,000 284,500 165,000 225,000 190,000 25,000 8.8%1.8%
Franchise Fees 850,543 852,816 868,616 820,000 862,500 877,500 57,500 6.6%6.8%
Sales Tax 1,158,083 1,110,000 1,410,853 1,311,800 1,450,000 1,480,000 168,200 11.9%11.4%
Fines and Fees 128,166 282,600 328,220 307,090 313,105 298,811 (8,279) -2.5%2.5%
Intergovernmental (MUD)718,657 820,031 820,027 898,700 898,700 991,655 92,955 11.3%7.0%
Charges for Service 806,109 788,029 776,890 814,818 806,313 815,154 336 0.0%6.3%
Investment Income 75,137 72,000 29,353 24,000 24,000 24,000 - 0.0%0.2%
Miscellaneous Income 289,932 272,104 125,603 186,000 188,005 161,000 (25,000) -19.9%1.5%
Grant Revenue 743,066 220,879 6,403 270,981 270,000 85,000 (185,981) -2904.6%2.1%
Total Revenues 12,280,557$ 11,873,459$ 12,046,940$ 12,478,389$ 12,767,623$ 13,292,134$ 813,745$ 6.5%100.0%
Expenditures FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
$ CHANGE FY23
Proposed to
FY22 Budget
% CHANGE % OF TOTAL
Manager's Office 682,231$ 872,190$ 973,429$ 701,670$ 684,634$ 773,531$ 71,861$ 7.4%5.9%
Legal 102,606 126,350 118,755 126,350 171,637 150,230 23,880 20.1%1.5%
Police 2,500,524 2,818,042 2,846,299 3,163,784 2,982,951 3,287,589 123,805 4.3%25.9%
Emergency Medical Services 1,189,692 1,381,048 1,334,387 1,408,311 1,376,748 1,382,300 (26,010) -1.9%12.0%
Fire 1,256,964 1,445,298 1,357,983 1,489,261 1,429,123 1,495,176 5,916 0.4%12.4%
Streets 192,608 227,010 197,113 249,329 225,938 314,195 64,866 32.9%2.0%
Parks 1,396,880 1,610,338 1,334,105 1,589,584 1,476,428 1,680,083 90,499 6.8%12.8%
Recreation 391,583 662,702 565,395 761,739 655,828 859,997 98,258 17.4%5.7%
Community Events 14,867 33,383 18,995 38,511 51,488 56,912 18,401 96.9%0.4%
Community Development 491,941 653,324 526,177 495,161 468,299 486,724 (8,437) -1.6%4.1%
Finance 601,249 548,293 528,001 595,694 578,373 648,042 52,348 9.9%5.0%
Municipal Court 77,456 76,639 47,931 38,140 15,533 7,240 (30,900) -64.5%0.1%
Human Resources 428,851 323,362 287,521 267,715 210,995 292,238 24,523 8.5%1.8%
Communications & Marketing - 173,932 153,257 207,265 205,323 228,844 21,579 14.1%1.8%
Information Services 584,793 655,957 595,432 669,668 613,432 811,517 141,849 23.8%5.3%
Facilities Maintenance 336,161 345,452 328,159 373,721 372,593 355,071 (18,650) -5.7%3.2%
Total Expenditures $ 10,248,405 $ 11,953,321 $ 11,212,941 $ 12,175,902 $ 11,519,322 $ 12,829,688 $ 653,786 5.4%5.4%
Other Sources (Uses)FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
$ CHANGE FY23
Proposed to
FY22 Budget
% CHANGE
Lease Proceeds $ - $- $ - $- $- $- -$ NA
Transfers In 545 - 95 24,000 24,000 151,500 127,500
Transfers Out - - - 927,040 850,168 594,907 (332,133)
Total Other Sources (Uses) $ 545 $- $ 95 $ (903,040) $ (826,168) $ (443,407) $ (204,633)-215403.2%
Fund Balance FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
$ CHANGE FY23
Proposed to
FY22 Budget
% CHANGE
Beginning Fund balance 5,440,518$ 5,256,436$ 5,059,725$ 5,059,725$ 6,702,518$ 5,876,307$ 816,582$
Net Increase (Decrease)2,032,697 (196,711) 834,094 (600,553) 422,134 19,039 619,592
Ending Fund Balance $ 7,473,215 $ 5,059,725 $ 5,893,819 $ 4,459,172 $ 7,124,652 $ 5,895,346 $ 1,436,174 24.4%
10 FY23 Proposed Budget
48
Town Manager's
Office
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 590,241 $ 751,159 $ 860,192 $ 580,639 $ 533,002 $ 632,166 9%
Services & Supplies 91,990 121,031 113,237 121,031 151,632 141,365 17%
TOTAL $ 682,231 $ 872,190 $ 973,429 $ 701,670 $ 684,634 $ 773,531 10%
Major Changes Personnel - Add back Asst. to Town Manager position
Services - None
Legal FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ - $ - $ - $ - $ - $ - 0%
Services & Supplies 102,606 126,350 118,755 126,350 171,637 150,230 19%
TOTAL 102,606$ 126,350$ 118,755$ 126,350$ 171,637$ 150,230$ 19%
Major Changes Personnel - None
Services - Increase in outside legal fees
Police FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 2,322,112 $ 2,618,182 $ 2,646,582 $ 2,898,626 $ 2,749,660 $ 3,016,134 4%
Services & Supplies 178,412 199,860 197,132 265,158 233,291 271,455 2%
Capital - - 2,585 - - - #DIV/0!
TOTAL $ 2,500,524 $ 2,818,042 $ 2,846,299 $ 3,163,784 $ 2,982,951 $ 3,287,589 4%
Major Changes Personnel - One new FTE
Services - None
Emergency Medical
Services
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 1,017,345 $ 1,160,882 $ 1,166,882 $ 1,183,070 $ 1,176,426 $ 1,205,489 2%
Services & Supplies 129,337 170,166 166,875 175,241 155,703 176,811 1%
Capital 43,009 50,000 631 50,000 44,619 - -100%
TOTAL $ 1,189,692 $ 1,381,048 $ 1,334,387 $ 1,408,311 $ 1,376,748 $ 1,382,300 -2%
Major Changes Personnel - One new FTE split between Fire
Services - Increase in safety equipment
Fire FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 1,025,923 $ 1,169,172 $ 1,180,087 $ 1,191,359 $ 1,133,310 $ 1,205,489 1%
Services & Supplies 231,042 276,126 177,895 297,902 295,813 289,687 -3%
Capital - - - - - - #DIV/0!
TOTAL $ 1,256,964 $ 1,445,298 $ 1,357,983 $ 1,489,261 $ 1,429,123 $ 1,495,176 0%
Major Changes Personnel - One new FTE split between EMS
Services - None
CHANGES FROM FY22 TO FY23
11 FY23 Proposed Budget
49
Parks FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 895,092 $ 895,347 $ 887,832 $ 885,367 $ 880,552 $ 991,872 12%
Services & Supplies 501,788 714,991 446,273 704,217 595,876 688,211 -2%
Capital - - - - - - #DIV/0!
TOTAL $ 1,396,880 $ 1,610,338 $ 1,334,105 $ 1,589,584 $ 1,476,428 $ 1,680,083 6%
Major Changes Personnel - Staff moved to Recreation, Increase for seasonal staff.
Services - Increase in Independent Labor
Recreation FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 269,892 $ 431,303 $ 387,194 $ 531,030 $ 484,180 $ 625,628 18%
Services & Supplies 121,691 231,399 178,201 230,709 171,647 234,369 2%
Capital - - - - - - #DIV/0!
TOTAL $ 391,583 $ 662,702 $ 565,395 $ 761,739 $ 655,828 $ 859,997 13%
Major Changes Personnel - Moved staff from Parks to Recreation
Services - None
Community Events FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Services & Supplies $ 14,867 $ 33,383 $ 18,995 $ 38,511 $ 51,488 $ 56,912 48%
TOTAL $ 14,867 $ 33,383 $ 18,995 $ 38,511 $ 51,488 $ 56,912 48%
Major Changes Personnel - None
Services - Increased funding for events.
Community
Development
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 431,993 $ 504,873 $ 377,841 $ 347,961 $ 329,865 $ 335,379 -4%
Services & Supplies 59,948 148,451 148,336 147,200 138,434 151,345 3%
Capital - - - - - - #DIV/0!
TOTAL $ 491,941 $ 653,324 $ 526,177 $ 495,161 $ 468,299 $ 486,724 -2%
Major Changes Personnel - Move 1/2 FTE to Facilities
Services - None
Streets FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 47,802 $ 46,993 $ 49,047 $ 63,209 $ 59,997 $ 125,575 99%
Services & Supplies 144,806 180,017 148,067 186,120 165,940 188,620 1%
Capital - - - - - - #DIV/0!
TOTAL $ 192,608 $ 227,010 $ 197,113 $ 249,329 $ 225,938 $ 314,195 26%
Major Changes Personnel -Additional FTE moved from Facilities to Streets
Services - None
12 FY23 Proposed Budget
50
Facilities
Maintenance
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 62,922 $ 64,620 $ 64,685 $ 65,097 $ 68,145 $ 43,447 -33%
Services & Supplies 273,239 280,832 263,474 308,624 304,449 311,624 1%
TOTAL $ 336,161 $ 345,452 $ 328,159 $ 373,721 $ 372,593 $ 355,071 -5%
Major Changes Personnel - FTE moved to streets and 1/2 FTE moved to Facilities
Services - None
Human Resources FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 373,768 $ 268,532 $ 231,496 $ 212,885 $ 169,263 $ 216,408 2%
Services & Supplies 55,083 54,830 56,026 54,830 41,731 75,830 38%
TOTAL $ 428,851 $ 323,362 $ 287,521 $ 267,715 $ 210,995 $ 292,238 9%
Major Changes Personnel - None
Services - Additional training
Communications FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ - $ 109,082 $ 100,509 $ 142,415 $ 143,544 $ 162,394 14%
Services & Supplies - 64,850 52,748 64,850 61,779 66,450 2%
TOTAL $ - $ 173,932 $ 153,257 $ 207,265 $ 205,323 $ 228,844 10%
Major Changes Personnel - Full year funding of part time position.
Services - None
Finance FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 394,990 $ 410,765 $ 404,588 $ 440,974 $ 431,277 $ 477,617 8%
Services & Supplies 206,259 137,528 123,413 154,720 147,096 170,425 10%
TOTAL $ 601,249 $ 548,293 $ 528,001 $ 595,694 $ 578,373 $ 648,042 9%
Major Changes Personnel - None
Services - Tax Administration
Municipal Court FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 67,042 $ 67,899 $ 39,651 $ - $ - $ - #DIV/0!
Services & Supplies 10,414 8,740 8,281 38,140 15,533 7,240 -81%
TOTAL $ 77,456 $ 76,639 $ 47,931 $ 38,140 $ 15,533 $ 7,240 -81%
Major Changes Personnel - This department outsourced in FY22
Services - Outsourcing
Information Services FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 237,148 $ 224,888 $ - $ - $ - $ - #DIV/0!
Services & Supplies 347,645 431,069 595,432 669,668 613,432 811,517 21%
Capital - - - - - - #DIV/0!
TOTAL $ 584,793 $ 655,957 $ 595,432 $ 669,668 $ 613,432 $ 811,517 21%
Major Changes Personnel - This department outsourced in FY21
Services - Outsourcing & Increase in existing contracts
13 FY23 Proposed Budget
51
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Town Manager's
Office
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries 438,076$ 547,651$ 654,831$ 387,923$ 382,102$ 451,212$ 460,236$ 469,440
Merits - - - 2,022 - 6,255 - -
Overtime 260 - - - 140 - - -
Longevity 603 1,195 1,195 1,745 1,745 983 1,002 1,022
Annual Stipend - 1,500 2,257 - - - - -
Certification Pay 2,824 7,500 4,692 3,900 2,450 1,200 1,224 1,248
Cell Phone Stipend - - - 3,900 2,429 3,000 3,900 3,900
Retirement 75,649 96,385 98,329 79,822 70,265 77,012 78,552 80,123
Medical Insurance 27,263 31,576 41,879 41,811 34,193 40,783 41,599 42,431
Dental Insurance 1,672 2,325 2,979 3,407 1,847 3,047 3,108 3,170
Vision Insurance 175 239 300 360 279 316 322 329
Life Insurance & Other 2,636 3,826 3,157 3,646 1,395 3,319 3,385 3,453
Social Security Taxes 24,383 34,419 28,490 31,234 21,239 28,240 28,805 29,381
Medicare Taxes 6,006 8,050 7,648 7,304 5,865 6,605 6,737 6,872
Unemployment Taxes 71 684 1,753 1,260 48 1,008 1,028 1,049
Workers Compensation 687 959 849 1,055 806 787 803 819
Pre-Employment Physicals/Testing 81 - - - - - - -
Auto Allowance 8,786 14,400 11,831 10,800 8,200 8,400 10,800 10,800
Employee Relations 1,071 450 - 450 - - 477 487
Total Personnel $ 590,241 $ 751,159 $ 860,192 $ 580,639 $ 533,002 $ 632,166 $ 641,978 $ 654,524
Services/Supplies
Professional Outside Services 7,236$ 9,940$ 6,989$ 9,940$ 40,402$ 13,000$ 13,260$ 13,525$
Records Management 1,802 2,250 1,843 2,250 1,959 2,250 2,295 2,341
Elections (3,252) 11,500 15,929 11,500 28,556 20,550 20,961 21,380
Lobbying - - 2,659 - - - - -
Advertising 1,074 4,200 308 4,200 1,109 1,000 1,020 1,040
Printing 112 815 125 815 - 300 306 312
Schools & Training 295 11,020 2,820 11,020 1,597 7,795 7,951 8,110
Service Charges & Fees - - - - - - - -
Communications/Pagers/Mobiles 2,175 1,800 3,500 1,800 - 1,800 1,836 1,873
Equipment Maintenance - - 441 - - - - -
Dues & Membership 16,720 15,320 18,777 15,320 23,088 21,750 22,185 22,629
Travel & Per Diem 1,867 5,000 2,426 5,000 2,436 13,700 13,974 14,253
Meetings 2,832 3,770 3,618 3,770 67 3,770 3,845 3,922
Office Supplies 2,328 2,240 2,019 2,240 2,310 2,250 2,295 2,341
Postage 1,092 754 1,074 754 1,055 770 785 801
Publications/Books/Subscriptions 8,444 422 - 422 270 430 439 447
Mayor/Council Expense 13,201 25,000 22,984 25,000 28,987 25,000 25,500 26,010
Small Equipment - - 58 - - - - -
Furniture/Equipment <$5,000 - 1,000 - 1,000 - 1,000 1,020 1,040
Contingency Expense 10,064 25,000 24,950 25,000 19,440 25,000 25,500 26,010
Miscellaneous Expense 26,000 1,000 2,717 1,000 359 1,000 1,020 1,040
Total Services/Supplies 91,990$ 121,031$ 113,237$ 121,031$ 151,632$ 141,365$ 144,192$ 147,076$
Total Expenditures $ 682,231 $ 872,190 $ 973,429 $ 701,670 $ 684,634 $ 773,531 $ 786,171 $ 801,600
14 FY23 Proposed Budget
52
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Legal FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
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 102,375$ 126,120$ 118,689$ 126,120$ 171,370$ 150,000$ 153,000$ 156,060$
Legal Notices - - - - - - - -
Schools & Training - - - - - - - -
Communications/Pagers/Mobiles - - - - - - - -
Dues & Membership - - - - - - - -
Travel & Per Diem - - - - - - - -
Office Supplies - 200 - 200 - 200 204 208
Postage - 30 67 30 - 30 31 31
Publications/Books/Subscriptions 231 - - - 267 - - -
Miscellaneous Expense - - - - - - - -
Total Services/Supplies 102,606$ 126,350$ 118,755$ 126,350$ 171,637$ 150,230$ 153,235$ 156,299$
Total Expenditures 102,606$ 126,350$ 118,755$ 126,350$ 171,637$ 150,230$ 153,235$ 156,299$
15 FY23 Proposed Budget
53
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Police FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries 1,654,348$ 1,829,080$ 1,769,400$ 1,918,640$ 1,856,323$ 1,890,787$ 1,928,603$ 1,967,175$
Seasonal - 101,452 72,758 103,452 78,165 129,000 131,580 134,212
Merits - - - 37,178 - 95,662 - -
Overtime 87,724 112,614 137,033 144,832 192,037 150,040 153,041 156,102
Longevity 7,393 4,348 6,373 8,838 8,053 8,968 9,147 9,330
Annual Stipend - 6,000 6,000 - - - - -
Certification 17,600 25,500 22,996 24,600 20,551 26,700 27,234 27,779
Cell Phone Stipend - - - 7,200 5,029 5,400 7,200 7,200
Retirement 227,390 220,643 263,059 262,625 267,251 275,649 281,162 286,786
Medical Insurance 139,810 129,609 153,968 162,949 122,211 185,624 189,336 193,123
Dental Insurance 9,191 9,455 11,105 12,174 7,284 13,149 13,412 13,680
Vision Insurance 1,321 1,363 1,342 1,507 994 1,362 1,389 1,417
Life Insurance & Other 10,162 11,017 11,024 13,919 8,408 13,808 14,084 14,366
Social Security Taxes 105,495 104,364 120,678 132,866 127,277 137,157 139,900 142,698
Medicare Taxes 24,876 24,408 28,404 31,075 30,089 32,062 32,703 33,357
Unemployment Taxes 718 4,104 11,385 6,552 961 6,552 6,683 6,817
Workers' Compensation 35,299 34,225 30,308 30,219 23,082 42,714 43,568 44,440
Pre-Employment Physicals/Testing 785 - 750 - 1,947 1,500 1,530 1,561
Total Personnel $ 2,322,112 $ 2,618,182 $ 2,646,582 $ 2,898,626 $ 2,749,660 $ 3,016,134 $ 2,980,574 $ 3,040,041
Services & Supplies
Professional Outside Services -$ -$ 4,313$ -$ 6,000$ -$ -$ -$
Advertising 496 2,000 - 1,500 316 1,500 1,530 1,561
Legal Notices - - - - 10 - - -
Printing 1,384 100 195 - 614 - - -
Abatements - - - - - - - -
Schools & Training 430 - 888 - 790 - - -
Communications/Pagers/Mobiles 17,069 17,621 18,953 17,621 14,374 17,621 17,973 18,333
Building Maintenance - - - - 252 - - -
Vehicle Maintenance 29,403 27,900 27,427 45,000 45,000 50,000 51,000 52,020
Equipment Maintenance 18 - - - - - - -
Emergency Management 217 - - - - - - -
Dispatch - Denton County 41,154 47,489 47,489 42,439 42,439 40,484 41,294 42,120
Dues & Membership 1,827 4,100 2,481 4,100 3,000 4,100 4,182 4,266
Travel & Per Diem 11,930 10,500 7,248 10,500 9,000 10,500 10,710 10,924
Meetings 581 700 422 - 572 - - -
Office Supplies 2,455 500 3,426 - 223 - - -
Postage 333 100 1,151 - 91 - - -
Publications/Books/Subscription 705 1,300 417 - - - - -
Fuel 28,983 41,250 44,032 94,248 70,568 95,000 96,900 98,838
Uniforms 16,538 22,050 22,375 23,500 21,000 26,000 26,520 27,050
Protective Clothing 2,820 - - - 113 - - -
Investigative Materials 5,547 6,000 3,123 6,000 2,776 6,000 6,120 6,242
Animal Control 3,554 5,750 3,241 4,750 2,600 4,750 4,845 4,942
Small Equipment 3,230 2,000 5,242 2,500 3,683 2,500 2,550 2,601
16 FY23 Proposed Budget
54
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Police FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Furniture/Equipment <$5,000 - - - 2,500 - 2,500 2,550 2,601
Maintenance Supplies 55 - - - 18 - - -
Miscellaneous Expense 2,144 2,000 1,706 2,000 2,851 2,000 2,040 2,081
Programs & Special Projects 7,538 8,500 3,005 8,500 7,000 8,500 8,670 8,843
Total Services/Supplies $ 178,412 $ 199,860 $ 197,132 $ 265,158 $ 233,291 $ 271,455 $ 276,884 $ 282,422
Capital
Vehicles -$ -$ -$ -$ -$ -$ -$ -$
Video Equipment - - - - - ---
Radar - - - - - ---
Capital Replacement - - - - - ---
Capital Expenses - - 2,585 - - ---
Total Capital $- $- $ 2,585 $- $- $- $- $-
Total Expenditures $ 2,500,524 $ 2,818,042 $ 2,846,299 $ 3,163,784 $ 2,982,951 $ 3,287,589 $ 3,257,458 $ 3,322,463
17 FY23 Proposed Budget
55
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Emergency Medical
Services
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries 667,400$ 711,424$ 695,169$ 728,028$ 716,509$ 716,522$ 730,852$ 745,469$
Part-Time - 50,078 49,275 50,078 24,493 50,000 51,000 52,020
Merits - - - 13,550 - 35,337 83,580 -
Overtime 74,550 93,476 116,040 84,405 134,849 83,580 85,251 86,956
Longevity 6,838 6,730 7,343 7,254 7,574 7,607 7,759 7,914
Annual Stipend - 1,875 1,875 - - - - -
Certification 8,938 9,750 10,177 11,438 8,244 10,838 11,054 11,275
Cell Phone Stipend - - - 1,800 1,129 900 900 900
Retirement 98,805 106,114 111,244 110,223 116,908 111,785 114,021 116,301
Medical Insurance 75,971 78,087 74,926 74,102 65,569 91,140 92,963 94,822
Dental Insurance 5,482 6,045 5,436 5,582 4,081 6,544 6,675 6,808
Vision Insurance 522 576 507 539 524 631 644 656
Life Insurance & Others 4,043 5,171 4,511 5,635 3,249 5,565 5,676 5,790
Social Security Taxes 44,603 51,123 51,644 52,084 54,618 51,444 52,473 53,523
Medicare Taxes 10,432 11,956 12,082 12,182 12,816 12,031 12,272 12,517
Unemployment Taxes 426 1,625 4,847 2,394 238 2,520 2,570 2,622
Workers' Compensation 15,004 20,177 17,868 17,816 19,665 19,047 19,427 19,816
Pre-Employment Physicals/Testing 4,333 6,675 3,938 5,960 5,960 - - -
Total Personnel $ 1,017,345 $ 1,160,882 $ 1,166,882 $ 1,183,070 $ 1,176,426 $ 1,205,489 $ 1,277,117 $ 1,217,390
Services/Supplies
Professional Outside Services -$ 1,750$ 3,314$ 1,750$ 12,170$ 1,750$ 1,785$ 1,821$
Collection Fees 13,786 20,000 11,841 20,000 2,532 - - -
Hazmat Disposal 103 240 51 240 240 240 245 250
Radios 960 2,250 1,339 2,250 2,250 1,500 1,530 1,561
Schools & Training 4,924 9,205 1,249 9,205 4,205 9,205 9,389 9,577
Electricity 4,970 8,400 5,530 8,400 7,000 8,400 8,568 8,739
Water 3,935 4,000 3,734 4,000 4,000 4,000 4,080 4,162
Communications/Pagers/Mobiles 3,876 4,510 5,033 4,510 6,000 4,510 4,600 4,692
Building Maintenance 2,233 3,000 2,373 3,000 3,000 3,000 3,060 3,121
Vehicle Maintenance 9,167 9,550 8,091 10,265 10,265 10,265 10,470 10,680
Equipment Maintenance 6,571 13,361 6,019 12,919 10,919 12,919 13,177 13,441
Emergency Management 2,692 4,582 1,000 4,582 4,582 4,582 4,674 4,767
Dispatch - Denton County 3,985 3,946 3,946 4,020 4,020 5,061 5,162 5,265
Dues & Membership 2,120 1,706 1,135 3,406 2,286 3,406 3,474 3,544
Travel & Per Diem 4,377 5,400 2,819 5,326 4,326 5,326 5,433 5,541
Meetings 190 750 434 750 350 750 765 780
Safety Programs 964 2,650 - 2,650 1,000 1,500 1,530 1,561
Office Supplies 288 600 411 600 600 600 612 624
Postage 17 100 3 100 30 100 102 104
Publications/Books/Subscriptions 125 300 297 300 - 300 306 312
Fuel 2,726 13,265 3,620 13,265 13,265 13,265 13,530 13,801
Uniforms 6,893 9,645 7,623 9,645 9,465 9,645 9,838 10,035
Medical Control 19,902 20,056 19,755 20,658 20,048 21,278 21,704 22,138
Pharmacy 5,930 6,500 4,429 6,500 6,500 6,695 6,829 6,965
Oxygen 1,018 2,000 1,381 2,000 2,000 2,060 2,101 2,143
Safety Equipment - - - - - 20,000 20,400 20,808
Disposable Supplies 11,485 11,800 10,160 11,800 11,800 12,154 12,397 12,645
18 FY23 Proposed Budget
56
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Emergency Medical
Services
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Small Equipment 14,086 8,300 5,474 10,800 10,800 10,800 11,016 11,236
Maintenance Supplies - 300 - 300 50 1,500 1,530 1,561
Miscellaneous Expense 2,015 2,000 55,814 2,000 2,000 2,000 2,040 2,081
Total Services/Supplies $ 129,337 $ 170,166 $ 166,875 $ 175,241 $ 155,703 $ 176,811 $ 180,347 $ 183,954
Capital
Equipment -$ -$ 1,262$ -$ -$ -$ -$ -$
Capital Replacement - - - - - - - -
Capital Expenses 43,009 50,000 (631) 50,000 44,619 - - -
Total Capital $ 43,009 $ 50,000 $ 631 $ 50,000 $ 44,619 $- $- $-
Total Expenditures $ 1,189,692 $ 1,381,048 $ 1,334,387 $ 1,408,311 $ 1,376,748 $ 1,382,300 $ 1,457,464 $ 1,401,345
19 FY23 Proposed Budget
57
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Fire FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ 671,577 $ 711,424 $ 697,489 $ 728,028 $ 681,186 $ 716,522 $ 730,852 $ 745,469
Part-Time - 50,078 49,275 50,078 24,493 50,000 51,000 52,020
Merits - - - 13,550 - 35,337 36,043 36,764
Overtime 75,008 93,476 115,592 84,405 134,845 83,580 85,251 86,956
Longevity 6,838 6,730 7,343 7,254 7,574 7,607 7,759 7,914
Annual Stipend - 1,875 1,875 - - - - -
Certification 9,063 9,750 10,176 11,438 8,244 10,838 11,054 11,275
Cell Phone Stipend - - - 1,800 1,050 900 900 900
Retirement 100,538 106,114 113,794 110,223 110,737 111,785 114,021 116,301
Medical Insurance 76,605 78,087 76,715 74,102 65,561 91,140 92,963 94,822
Dental Insurance 5,514 6,045 5,559 5,581 4,073 6,544 6,675 6,808
Vision Insurance 525 576 513 539 517 631 644 656
Life Insurance & Others 4,087 5,171 4,633 5,635 3,221 5,565 5,676 5,790
Social Security Taxes 44,880 51,123 52,773 52,084 51,613 51,444 52,473 53,523
Medicare Taxes 10,496 11,956 12,338 12,182 12,105 12,031 12,272 12,517
Unemployment Taxes 426 1,625 4,993 2,394 234 2,520 2,570 2,622
Workers' Compensation 15,004 20,177 17,868 17,816 13,608 19,047 19,427 19,816
Pre-Employment Physicals/Testing 3,867 6,675 4,078 5,960 5,960 - - -
Tuition Reimbursement 1,497 8,290 5,074 8,290 8,290 - - -
Total Personnel $ 1,025,923 $ 1,169,172 $ 1,180,087 $ 1,191,359 $ 1,133,310 $ 1,205,489 $ 1,229,581 $ 1,254,155
Services/Supplies
Professional Outside Services $ - $ 1,750 $ 1,567 $ 1,750 $ 51,854 $ 1,750 $ 1,785 $ 1,821
Software & Support 12,495 17,164 12,354 17,164 15,164 17,164 17,507 17,857
Tax Adminstration - 1,605 1,521 1,605 1,600 1,600 1,632 1,665
Advertising - 1,500 - 1,500 - 1,000 1,020 1,040
Printing 141 500 280 500 300 300 306 312
Schools & Training 14,427 19,900 9,478 19,900 9,900 19,900 20,298 20,704
Electricity 4,970 8,400 5,530 8,400 7,000 8,400 8,568 8,739
Water 3,935 4,000 3,734 4,000 4,000 4,000 4,080 4,162
Communications/Pagers/Mobiles 12,345 16,691 14,692 16,691 17,095 16,691 17,025 17,365
Building Maintenance 22,727 22,200 25,176 43,261 45,000 22,200 22,644 23,097
Vehicle Maintenance 31,865 40,800 17,136 40,800 28,800 40,800 41,616 42,448
Equipment Maintenance 5,719 18,000 10,241 18,715 10,715 18,715 19,089 19,471
Emergency Management 1,000 1,000 1,000 1,000 1,000 1,000 1,020 1,040
Dispatch - Denton County 3,986 3,946 3,946 4,020 4,020 5,061 5,162 5,265
Dues & Membership 19,782 20,337 20,417 20,337 20,153 20,337 20,744 21,159
Flags & Repairs - - 215 - - - - -
Travel & Per Diem 5,326 14,510 8,236 14,510 14,994 14,510 14,800 15,096
Office Supplies 390 500 327 500 500 500 510 520
Printer Supplies - 1,400 1,007 1,400 1,600 1,600 1,632 1,665
Postage 31 100 73 100 100 100 102 104
Publications/Books/Subscriptions 334 350 297 350 350 350 357 364
Fuel 6,959 12,215 8,997 12,215 12,215 12,225 12,470 12,719
Uniforms 7,001 9,645 7,850 9,645 9,645 9,645 9,838 10,035
Safety Equipment/Protective Clothing 24,353 27,700 8,970 27,700 15,000 40,000 40,800 41,616
Disposable Supplies - - - - 109 - - -
Small Equipment 3,591 4,950 161 4,950 4,950 4,950 5,049 5,150
Hardware 2,592 4,458 1,106 4,458 2,431 4,458 4,547 4,638
Maintenance Supplies 1,113 1,500 375 1,500 1,500 1,500 1,530 1,561
Miscellaneous Expense 27,936 4,000 3,562 4,000 4,000 4,000 4,080 4,162
Programs & Special Projects 18,023 17,005 9,649 16,931 11,818 16,931 17,270 17,615
Total Services/Supplies $ 231,042 $ 276,126 $ 177,895 $ 297,902 $ 295,813 $ 289,687 $ 295,481 $ 301,390
20 FY23 Proposed Budget
58
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Fire FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Capital
Equipment $ - $ - $ - $ - $ - $ - $ - $ -
Capital Replacement - - - - - - - -
Capital Expenses (Will come from - - - - - - - -
Total Capital $ - $ - $ - $ - $ - $ - $ - $ -
Total Expenditures $ 1,256,964 $ 1,445,298 $ 1,357,983 $ 1,489,261 $ 1,429,123 $ 1,495,176 $ 1,525,062 $ 1,555,545
21 FY23 Proposed Budget
59
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Streets FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ 32,379 $ 33,775 $ 35,641 $ 48,488 $ 44,968 $ 84,377 $ 86,065 $ 87,786
Merits - - - 789 - 4,286 - -
Overtime 364 2,000 2,338 2,000 2,712 2,000 2,040 2,081
Longevity 123 172 159 293 293 804 820 837
Annual Stipend - 450 450 - - - - -
Certification - 540 - - - - - -
Cell Phone Stipend - - - 540 540 540 540 540
Retirement 4,468 4,872 5,225 5,490 5,750 11,736 11,971 12,210
Medical Insurance 5,861 - 24 - 177 8,765 8,940 9,119
Dental Insurance 476 483 480 483 392 1,418 1,446 1,475
Vision Insurance 42 43 42 43 51 126 129 132
Life Insurance & Other 207 247 207 295 237 622 634 647
Social Security Taxes 1,989 2,259 2,344 2,670 2,704 5,439 5,547 5,658
Medicare Taxes 465 528 548 624 632 1,272 1,297 1,323
Unemployment Taxes 5 103 241 151 60 403 411 419
Workers' Compensation 1,354 1,521 1,347 1,343 1,482 3,787 3,862 3,940
Pre-Employment Physicals/Testing 70 - - - - - - -
Total Personnel 47,802$ 46,993$ 49,047$ 63,209$ 59,997$ 125,575$ 123,704$ 126,167$
Services/Supplies
Professional Services-PID Utility $ - $ - $ 73 $ - $ - $ - $ - $ -
Schools & Training - 750 575 750 150 750 765 780
Electricity 140,885 172,000 141,656 176,000 152,690 176,000 179,520 183,110
Water 506 - 1,569 1,400 1,408 1,400 1,428 1,457
Communications/Pagers/Mobiles 1,994 1,567 1,879 1,750 1,158 1,750 1,785 1,821
Property Maintenance - - 56 - - - - -
Building Maintenance - - 293 400 5,348 400 - -
Vehicle Maintenance 172 - 55 1,000 378 1,000 1,020 1,040
Equipment Maintenance 911 3,500 580 2,500 1,084 2,500 2,550 2,601
Street Maintenance - - 44 - 1,606 2,500 2,550 2,601
Dues & Membership - - 111 120 186 120 122 125
Travel & Per Diem - 300 - 300 300 300 306 312
Meetings - 150 - 150 150 150 153 156
Office Supplies - 300 25 250 250 250 255 260
Postage - 100 65 100 32 100 102 104
Uniforms 269 1,150 1,076 1,200 1,200 1,200 1,224 1,248
Small Tools 69 200 10 200 - 200 204 208
Total Services/Supplies 144,806$ 180,017$ 148,067$ 186,120$ 165,940$ 188,620$ 191,984$ 195,824$
Capital
Vehicles $ - $ - $ - $ - $ - $ - $ - $ -
Capital Replacement - - - - - - - -
Capital Expense - - - - - - - -
Transfer Out - - - - - - - -
Transfer To Debt Service - - - - - - - -
Total Capital $ - $ - $ - $ - $ - $ - $ - $ -
Total Expenditures $ 192,608 $ 227,010 $ 197,113 $ 249,329 $ 225,938 $ 314,195 $ 315,688 $ 321,991
22 FY23 Proposed Budget
60
TOWN OF TROPHY CLUB
23 FY23 Proposed Budget
61
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Parks FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ 628,283 $ 603,240 $ 584,621 $ 601,487 $ 607,944 $ 634,187 $ 646,871 $ 659,808
Part-Time - 18,003 19,758 18,002 16,762 18,824 19,200 19,584
Merits - - - 11,173 - 32,939 - -
Overtime 9,989 15,000 11,460 15,000 18,454 15,000 15,300 15,606
Longevity 5,494 5,639 6,541 7,509 7,654 8,383 8,550 8,721
Annual Stipend - 8,250 8,250 - - - - -
Certification 2,675 3,600 2,762 2,700 1,100 1,200 1,224 1,248
Cell Phone Stipend - - - 900 525 900 900 900
Retirement 83,197 82,915 84,041 76,145 82,088 87,779 89,535 91,325
Medical Insurance 87,307 82,540 87,620 79,105 75,047 110,269 112,474 114,723
Dental Insurance 5,926 5,938 6,054 5,859 4,576 7,728 7,883 8,040
Vision Insurance 740 764 698 679 699 878 895 913
Life Insurance & Other 4,395 4,346 4,266 4,177 3,396 4,648 4,741 4,836
Social Security Taxes 39,049 40,560 38,429 38,076 39,035 42,052 42,893 43,751
Medicare Taxes 9,133 9,486 8,988 8,904 9,129 9,835 10,032 10,232
Unemployment Taxes 366 2,565 5,164 3,150 286 3,654 3,727 3,802
Workers' Compensation 18,421 12,351 19,100 12,351 13,633 13,447 13,716 13,990
Pre-Employment Physicals/Testing 119 150 81 150 223 150 153 156
Total Personnel $ 895,092 $ 895,347 $ 887,832 $ 885,367 $ 880,552 $ 991,872 $ 978,093 $ 997,637
Services/Supplies
Professional Outside Services $ - $ - $ 1,312 $ - $ - $ - $ - $ -
Advertising - 500 50 50 436 500 510 520
Schools & Training 1,425 3,980 2,867 3,980 3,980 3,980 4,060 4,141
Electricity 41,912 56,381 41,562 52,000 53,301 52,000 53,040 54,101
Water 153,589 239,371 118,299 239,371 180,000 200,000 204,000 208,080
Communications/Pagers/Mobiles 5,845 8,634 5,955 8,634 5,689 8,634 8,807 8,983
Property Maintenance 180,945 212,150 153,503 212,150 200,070 212,150 216,393 220,721
Building Maintenance 1,578 2,000 2,375 2,000 1,900 5,000 5,100 5,202
Vehicle Maintenance 8,617 12,000 9,753 12,000 8,500 11,915 12,153 12,396
Equipment Maintenance 13,686 13,494 18,970 15,000 7,008 15,000 15,300 15,606
Independent Labor 43,221 99,570 38,500 90,000 80,000 110,000 112,200 114,444
Storage Rental 9,072 - 1,335 - - - - -
Portable Toilets 3,475 4,710 5,445 4,160 3,000 4,160 4,243 4,328
Dues & Membership 1,344 1,475 361 1,475 408 1,475 1,505 1,535
Travel & Per Diem 861 2,586 998 2,586 4,629 2,586 2,638 2,690
Meetings 473 750 526 750 703 750 765 780
Tree City 3,173 10,000 4,601 10,000 9,700 10,000 10,200 10,404
Office Supplies 397 500 1,510 500 569 500 510 520
Postage 23 25 68 25 68 25 26 26
Publications/Books/Subscriptions 357 700 156 700 648 700 714 728
Fuel 12,396 19,673 16,858 19,776 20,204 19,776 20,172 20,575
Uniforms 6,329 8,347 7,191 8,340 6,475 8,340 8,507 8,677
Small Tools 5,848 14,675 10,343 13,000 3,976 13,000 13,260 13,525
Safety Equipment 7,222 3,470 3,579 4,220 4,323 4,220 4,304 4,390
Furniture/Equipment <$5,000 - - - 3,500 - 3,500 - -
Miscellaneous Expense - - 156 - 289 - - -
Total Services/Supplies $ 501,788 $ 714,991 $ 446,273 $ 704,217 $ 595,876 $ 688,211 $ 698,405 $ 712,373
24 FY23 Proposed Budget
62
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Parks FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Capital
Vehicles $ - $ - $ - $ - $ - $ - $ - $ -
Capital Replacement - - - - - - - -
Capital Expenses - - - - - - - -
Total Capital $ - $ - $ - $ - $ - $ - $ - $ -
Total Expenditures $ 1,396,880 $ 1,610,338 $ 1,334,105 $ 1,589,584 $ 1,476,428 $ 1,680,083 $ 1,676,498 $ 1,710,010
25 FY23 Proposed Budget
63
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Recreation FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ 206,045 $ 149,127 $ 139,086 $ 204,110 $ 199,894 $ 257,539 $ 262,690 $ 267,944
Part Time - 18,179 - 18,179 5,000 - - -
Seasonal - 180,000 166,783 202,342 185,000 220,000 224,400 228,888
Merits - - - 2,353 - 12,991 13,251 13,516
Overtime - - - - 337 - - -
Longevity 774 649 814 884 1,011 1,568 1,599 1,631
Annual Stipend - 1,500 1,613 - - - - -
Certification 1,850 3,450 1,691 1,200 1,926 1,590 1,622 1,654
Cell Phone Stipend - - - 1,485 990 2,385 1,485 1,485
Retirement 17,505 20,311 19,353 26,652 26,213 35,091 35,793 36,509
Medical Insurance 16,053 16,732 15,558 24,861 21,508 46,822 47,758 48,714
Dental Insurance 1,148 1,286 1,073 1,646 1,335 3,187 3,251 3,316
Vision Insurance 108 130 103 177 176 301 307 313
Life Insurance & Other 894 1,092 984 1,500 998 1,903 1,941 1,979
Social Security Taxes 12,406 21,980 18,768 26,447 26,207 28,743 29,318 29,904
Medicare Taxes 2,901 5,141 4,389 6,186 3,790 6,722 6,857 6,994
Unemployment Taxes 1,308 1,643 7,443 2,925 673 2,321 2,368 2,415
Workers' Compensation 6,701 7,083 6,272 7,083 5,410 4,465 4,555 4,646
Pre-Employment Physicals/Testing 2,200 3,000 3,265 3,000 3,711 - - -
Total Personnel $ 269,892 $ 431,303 $ 387,194 $ 531,030 $ 484,180 $ 625,628 $ 637,193 $ 649,907
Services/Supplies
Professional Outside Services $ 125 $ 2,750 $ 3,880 $ 2,750 $ - $ 2,750 $ 2,805 $ 2,861
Software & Support 1,908 1,375 1,658 1,375 3,879 1,500 1,530 1,561
Health Inspections 450 450 300 450 - 500 510 520
Advertising 330 325 894 325 1,258 325 332 338
Printing - 1,200 829 1,200 155 1,200 1,224 1,248
Schools & Training 2,545 3,500 2,991 4,210 3,533 4,210 4,294 4,380
Service Charges & Fees 2,599 10,800 8,547 10,800 4,000 10,800 11,016 11,236
Electricity 19,938 26,565 21,488 25,065 18,228 25,065 25,566 26,078
Water 18,894 54,810 17,239 54,810 21,940 30,000 30,600 31,212
Telephone 149 - - - - - - -
Communications/Pagers/Mobiles 2,921 4,769 3,416 4,769 9,541 7,000 7,140 7,283
Property Maintenance 28,875 20,000 25,748 20,000 19,483 27,000 27,540 28,091
Equipment rental/Lease - 8,600 7,306 8,600 15,300 17,000 17,340 17,687
Storage Rental - 12,000 4,215 12,000 6,000 12,000 12,240 12,485
Dues & Membership 364 9,010 5,176 9,010 280 7,500 7,650 7,803
Travel & Per Diem 25 1,650 2,846 1,650 1,500 1,650 1,683 1,717
Meetings 721 500 857 500 197 500 510 520
Field Trips 577 8,400 15,500 8,600 15,000 15,000 15,300 15,606
Office Supplies 930 1,500 1,174 1,500 2,509 1,500 1,530 1,561
Postage 173 2,606 106 2,606 135 1,000 1,020 1,040
Publications/Books/Subscriptions - 200 84 200 218 200 204 208
Fuel 383 1,719 611 1,719 682 1,719 1,753 1,788
Uniforms 3,403 9,750 8,623 9,750 9,500 9,750 9,945 10,144
Chemicals 14,914 22,000 21,569 22,000 17,500 27,000 27,540 28,091
Concessions 2,233 9,500 11,419 9,500 9,218 9,500 9,690 9,884
Program Supplies 100 4,600 2,333 5,000 4,068 5,000 5,100 5,202
Community Events - 1,200 - 1,200 4,355 1,200 1,224 1,248
26 FY23 Proposed Budget
64
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Recreation FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Safety Equipment 13,423 1,620 1,653 1,620 1,232 4,000 4,080 4,162
Small Equipment - 500 539 - 48 - - -
Furniture/Equipment <$5,000 808 5,200 3,137 5,200 838 5,200 5,304 5,410
Hardware 4,230 2,000 3,207 2,000 527 2,000 2,040 2,081
Maintenance Supplies 624 2,000 856 2,000 495 2,000 2,040 2,081
Miscellaneous Expenses 48 300 - 300 29 300 306 312
Total Services/Supplies $ 121,691 $ 231,399 $ 178,201 $ 230,709 $ 171,647 $ 234,369 $ 239,056 $ 243,838
Capital
Capital Replacement $ - $ - $ - $ - $ - $ - $ - $ -
Capital Repairs - - - - - - - -
Capital Expenses - - - - - - - -
Transfer To Debt Service - - - - - - - -
Total Capital $ - $ - $ - $ - $ - $ - $ - $ -
Total Expenditures $ 391,583 $ 662,702 $ 565,395 $ 761,739 $ 655,828 $ 859,997 $ 876,249 $ 893,744
27 FY23 Proposed Budget
65
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Community Events FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Services/Supplies
Advertising $ 366 $ 1,200 $ 417 $ 1,224 $ 981 $ 1,300 $ 1,326 $ 1,353
Legal Notices - - - - - - - -
Printing - 600 - 612 - 612 624 637
Schools & Training - - - - - - - -
Event Rentals 8,759 20,137 10,049 25,000 25,000 40,000 40,800 41,616
Dues & Membership - - - - - - - -
Travel & Per Diem - - - - - - - -
Uniforms - - - - - - - -
Program Supplies 5,741 11,446 8,529 11,675 11,675 15,000 15,300 15,606
Miscellaneous Expense - - - - 13,832 - - -
Prompt Payment Interest - - - - - - - -
Total Services/Supplies 14,867$ 33,383$ 18,995$ 38,511$ 51,488$ 56,912$ 58,050$ 59,211$
Total Expenditures 14,867$ 33,383$ 18,995$ 38,511$ 51,488$ 56,912$ 58,050$ 59,211$
28 FY23 Proposed Budget
66
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Community
Development
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ 326,243 $ 364,094 $ 280,257 $ 273,470 $ 249,659 $ 240,519 $ 245,329 $ 250,236
Merits - - - 3,948 - 11,485 - -
Overtime 17 5,000 2,547 5,000 - 5,000 5,100 5,202
Longevity 1,598 1,583 1,928 963 963 1,031 1,052 1,073
Stipend - 2,250 1,875 - - - - -
Certification 1,200 5,100 1,450 900 1,300 1,500 1,530 1,561
Cell Phone Stipend - - - 1,800 1,650 1,350 1,800 1,800
Retirement 44,257 49,855 38,878 27,062 32,500 31,523 32,153 32,797
Medical Insurance 28,060 38,746 21,503 11,404 17,882 18,173 18,536 18,907
Dental Insurance 1,703 2,407 1,372 1,525 1,584 1,937 1,976 2,015
Vision Insurance 256 322 178 166 262 223 227 231
Life Insurance & Other 1,782 2,643 1,498 1,480 1,325 1,672 1,705 1,739
Social Security Taxes 19,812 23,109 17,607 13,022 15,148 14,631 14,924 15,222
Medicare Taxes 4,634 5,404 4,118 3,046 3,543 3,422 3,490 3,560
Unemployment Taxes 49 941 1,557 756 217 882 900 918
Workers' Compensation 2,323 3,419 3,028 3,419 3,774 2,032 2,073 2,114
Pre-Employment Physicals/Testing 60 - 45 - 60 - - -
Total Personnel 431,993$ 504,873$ 377,841$ 347,961$ 329,865$ 335,379$ 330,795$ 337,375$
Services/Supplies
Professional Outside Services $ - $ - $ - $ - $ - $ 42,000 $ 42,840 $ 43,697
Engineering 32,089 90,000 79,211 90,000 75,000 42,000 42,840 43,697
Plan Review Services - - 10,173 10,000 7,500 4,000 4,080 4,162
Health Inspections 3,875 7,000 7,255 7,000 12,952 14,000 14,280 14,566
Inspection Services 10,710 25,500 36,890 10,000 18,000 18,000 18,360 18,727
Advertising 2,456 1,500 1,296 1,500 2,958 1,500 1,530 1,561
Legal Notices - - 147 - 946 - - -
Printing 359 600 35 600 92 600 612 624
Abatements 540 3,000 765 2,000 707 2,000 2,040 2,081
Schools & Training 563 4,230 1,575 4,000 3,500 4,000 4,080 4,162
Communications/Pagers/Mobiles 3,354 4,121 2,793 4,000 1,368 4,000 4,080 4,162
Vehicle Maintenance 1,025 1,250 1,774 4,000 5,216 4,000 4,080 4,162
Dues & Membership 1,009 1,050 1,664 1,500 153 1,500 1,530 1,561
Travel & Per Diem 700 1,200 84 2,000 1,500 2,000 2,040 2,081
Meetings - 250 23 250 250 250 255 260
Plat Filing Fees 173 350 - 350 350 350 357 364
Inspection Fees 145 145 145 148
Office Supplies 257 1,000 1,046 1,000 1,000 1,000 1,020 1,040
Postage 500 500 445 500 410 500 510 520
Publications/Books/Subscriptions 258 2,000 1,031 2,000 3,000 3,000 3,060 3,121
Fuel 1,771 3,000 1,215 4,000 2,119 4,000 4,080 4,162
Uniforms 309 1,400 914 2,000 1,025 2,000 2,040 2,081
Miscellaneous Expense - 500 - 500 243 500 510 520
Total Services/Supplies $ 59,948 $ 148,451 $ 148,336 $ 147,200 $ 138,434 $ 151,345 $ 154,369 $ 157,456
Capital
Vehicles $ - $ - $ - $ - $ - $ - $ - $ -
Capital Expenditure - - - - - - - -
Transfer To Debt Service - - - - - - - -
Capital Outlay - - - - - - - -
Total Capital $ - $ - $ - $ - $ - $ - $ - $ -
Total Expenditures $ 491,941 $ 653,324 $ 526,177 $ 495,161 $ 468,299 $ 486,724 $ 485,164 $ 494,831
29 FY23 Proposed Budget
67
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Finance FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ 296,144 $ 309,659 $ 303,474 $ 332,195 $ 333,409 $ 343,835 $ 350,712 $ 357,726
Merits - - - 6,193 - 17,267 - -
Longevity 750 970 970 1,415 1,295 1,270 1,295 1,321
Stipend - 1,500 1,500 - - - - -
Certification 2,100 4,500 2,704 2,700 2,850 3,300 3,366 3,433
Cell Phone Stipend - - - 1,800 2,625 3,600 1,800 1,800
Retirement 42,213 40,559 41,697 41,178 43,605 46,783 47,719 48,673
Medical Insurance 25,309 25,074 24,872 25,074 18,827 27,910 28,468 29,038
Dental Insurance 1,702 1,719 1,681 1,718 1,259 2,380 2,428 2,476
Vision Insurance 201 214 202 213 170 262 267 273
Life Insurance & Other 2,371 2,180 2,550 2,319 1,435 2,535 2,586 2,637
Social Security Taxes 18,001 18,788 18,700 19,950 20,396 21,769 22,204 22,648
Medicare Taxes 4,254 4,394 4,373 4,666 4,770 5,091 5,193 5,297
Unemployment Taxes 41 684 1,402 1,008 34 1,008 1,028 1,049
Workers' Compensation 684 524 464 545 602 607 619 632
Pre-Employment Physicals/Testing 93 - - - - - - -
Auto Allowance 1,125 - - - - - - -
Total Personnel 394,990$ 410,765$ 404,588$ 440,974$ 431,277$ 477,617$ 467,685$ 477,003$
Services/Supplies
Professional Outside Services $ 13,944 $ 14,000 $ 16,662 $ 14,280 $ 15,015 $ 10,000 $ 10,200 $ 10,404
Auditing 32,155 25,104 20,870 41,000 44,000 50,000 51,000 44,000
Appraisal 56,529 55,815 56,014 56,931 59,189 72,000 73,440 74,909
Tax Administration 5,068 5,278 5,071 5,384 6,631 7,000 7,140 7,283
Advertising 2,191 4,500 6,707 - - - - -
Legal Notices - - - 4,590 4,500 4,500 4,682 4,775
Printing 47 500 - 510 79 500 510 520
Schools & Training 2,508 5,675 2,924 5,675 1,387 5,000 5,100 5,202
Service Charges & Fees 9,379 15,196 7,770 15,000 6,838 10,000 10,200 10,404
Communications/Pagers/Mobiles 1,763 1,800 2,097 1,800 456 1,800 1,800 1,800
Dues & Membership 1,489 1,815 1,676 1,705 1,833 2,500 1,545 1,576
Travel & Per Diem - 4,125 600 4,125 1,520 4,125 4,208 4,292
Meetings - 300 - 300 77 300 306 312
Office Supplies 2,148 2,320 2,474 2,320 5,000 2,000 2,040 2,081
Postage 536 1,000 502 1,000 431 600 612 624
Publications/Books/Subscriptions 1,969 - - - - - - -
Miscellaneous Expense 76,534 100 46 100 140 100 100 100
Total Services/Supplies 206,259$ 137,528$ 123,413$ 154,720$ 147,096$ 170,425$ 172,883$ 168,282$
Total Expenditures 601,249$ 548,293$ 528,001$ 595,694$ 578,373$ 648,042$ 640,568$ 645,284$
30 FY23 Proposed Budget
68
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Municipal Court FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ 48,872 $ 48,925 $ 28,118 $ - $ - $ - $ - $ -
Longevity - 125 125 - - - - -
Stipend - 750 750 - - - - -
Certifications 900 900 473 - - - - -
Retirement 6,582 6,664 3,971 - - - - -
Medical Insurance 5,843 5,702 3,106 - - - - -
Dental Insurance 356 360 193 - - - - -
Vision Insurance 45 47 24 - - - - -
Life Insurance & Other 604 358 321 - - - - -
Social Security Taxes 3,024 3,089 1,794 - - - - -
Medicare Taxes 707 722 419 - - - - -
Unemployment Taxes 9 171 280 - - - - -
Workers' Compensation 100 86 76 - - - - -
Pre-Employment Physicals & Testing - - - - - - - -
Total Personnel 67,042$ 67,899$ 39,651$ -$ -$ -$ -$ -$
Services/Supplies
Professional Outside Services $ - $ - $ 106 $ 30,000 $ - $ - $ - $ -
Judge's Compensation 8,095 6,600 6,950 6,600 2,350 5,000 5,100 5,202
Printing 1,518 1,100 438 500 3,100 1,500 1,530 1,561
Schools & Training 250 - 50 - - - - -
Communications/Pagers/Mobiles - - - - 30 - - -
Dues & Membership 225 260 221 260 - 260 265 271
Office Supplies 11 330 137 330 51 330 337 343
Postage 315 400 378 400 2 100 102 104
Publications/Books/Subscriptions - 50 - 50 - 50 51 52
Miscellaneous Expenses - - - - 10,000 - - -
Total Services/Supplies 10,414$ 8,740$ 8,281$ 38,140$ 15,533$ 7,240$ 7,385$ 7,532$
Total Expenditures 77,456$ 76,639$ 47,931$ 38,140$ 15,533$ 7,240$ 7,385$ 7,532$
31 FY23 Proposed Budget
69
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Human Resources FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ 242,015 $ 142,037 $ 134,016 $ 88,605 $ 97,341 $ 101,972 $ 104,011 $ 106,092
Merits - - - 2,790 - 5,270 - -
Longevity 295 205 205 265 - - - -
Annual Stipend - 750 750 - - - - -
Certifications 2,250 1,800 800 - 2,200 2,400 2,448 2,497
Cell Phone Stipend - - - 1,800 825 900 900 900
Retirement 37,510 19,345 19,390 18,732 13,460 13,888 14,166 14,449
Medical Insurance 18,848 17,404 19,380 13,670 8,109 12,873 13,130 13,393
Dental Insurance 1,803 1,326 1,129 1,159 458 886 904 922
Vision Insurance 174 119 109 119 43 79 81 82
Life Insurance & Other 1,104 1,040 1,063 1,055 460 753 768 783
Social Security Taxes 14,694 8,927 8,366 8,950 5,810 6,527 6,658 6,791
Medicare Taxes 3,481 2,088 1,957 2,094 1,359 1,526 1,557 1,588
Unemployment Taxes 32 342 901 504 9 252 257 262
Workers' Compensation 558 249 221 242 267 182 186 189
Pre-Employment Physicals/Testing 428 4,000 214 4,000 3,000 10,000 10,200 10,404
Auto Allowance 2,661 - - - - - - -
Employee Relations 35,106 43,600 35,823 43,600 26,202 43,600 44,472 45,361
Tuition Reimbursement 10,500 20,500 5,066 20,500 5,632 10,500 10,710 10,924
Employee Assistance Program 2,310 2,400 2,105 2,400 2,203 2,400 2,448 2,497
Flexible Benefits Administration - 2,400 - 2,400 1,885 2,400 2,448 2,497
Total Personnel 373,768$ 268,532$ 231,496$ 212,885$ 169,263$ 216,408$ 215,343$ 219,632$
Services/Supplies
Professional Outside Services $ 31,564 $ 31,550 $ 38,104 $ 31,550 $ 28,000 $ 31,550 $ 32,181 $ 32,825
Physicals/Testing 75 500 4,044 500 1,167 500 510 520
Advertising 10,995 2,000 371 2,000 - 2,000 2,040 2,081
Printing 362 300 51 300 - 300 306 312
Schools & Training 2,228 1,800 810 1,800 153 2,800 2,856 2,913
Organizational Employee Training 656 10,000 7,725 10,000 10,000 30,000 30,600 31,212
Communications/Pagers/Mobiles 2,180 1,500 2,106 1,500 456 1,500 1,530 1,561
Dues & Membership 1,609 1,050 125 1,050 967 1,050 1,071 1,092
Travel & Per Diem 287 3,680 869 3,680 45 3,680 3,754 3,829
Meetings 155 750 26 750 - 750 765 780
Office Supplies 960 1,500 1,604 1,500 943 1,500 1,530 1,561
Postage 17 200 16 200 1 200 204 208
Miscellaneous Expenses 3,994 - 175 - - - - -
Total Services/Supplies 55,083$ 54,830$ 56,026$ 54,830$ 41,731$ 75,830$ 77,347$ 78,894$
Total Expenditures 428,851$ 323,362$ 287,521$ 267,715$ 210,995$ 292,238$ 292,689$ 298,525$
32 FY23 Proposed Budget
70
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Communications &
Marketing
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ - $ 85,696 $ 79,434 $ 116,746 $ 108,308 $ 101,972 $ 104,011 $ 106,092
Salaries Part-time - - - - 12,800 25,000 - -
Merits - - - 1,801 - 6,483 - -
Longevity - 165 165 225 225 285 291 297
Annual Stipend - 750 750 - - - - -
Certifications - 2,400 1,500 1,500 1,375 1,500 1,530 1,561
Cell Phone Stipend - - - 900 900 900 900 900
Retirement - 11,672 10,960 12,056 11,672 13,888 14,166 14,449
Dental Insurance - 638 733 805 638 886 904 922
Vision Insurance - 72 64 72 72 79 81 82
Life Insurance & Other - 627 398 679 627 753 768 783
Social Security Taxes - 5,462 4,879 5,857 5,462 8,039 8,200 8,364
Medicare Taxes - 1,277 1,141 1,370 1,277 1,881 1,919 1,957
Unemployment Taxes - 171 351 252 20 504 514 524
Workers' Compensation - 152 135 152 168 224 228 233
Total Personnel -$ 109,082$ 100,509$ 142,415$ 143,544$ 162,394$ 133,511$ 136,163$
Services/Supplies
Professional Outside Services -$ $ 50,000 38,289$ $ 50,000 $ 48,000 $ 48,000 $ 48,960 $ 49,939
Advertising - 6,500 6,593 8,000 5,500 10,000 10,200 10,404
Printing - 300 - 300 - 300 306 312
Schools & Training - 1,100 - 1,100 1,528 2,450 2,499 2,549
Communications/Pagers/Mobiles - - 900 - - - - -
Dues & Membership - 1,000 920 1,000 1,200 500 510 520
Travel & Per Diem - 1,750 912 1,750 1,750 2,500 2,550 2,601
Meetings - 100 99 100 100 100 102 104
Office Supplies - 500 1,066 500 1,000 500 510 520
Postage - 100 - 100 1 100 102 104
Furniture/Equipment <$5000 - 3,500 - 2,000 2,700 - - -
Hardware - - 3,968 - - 2,000 2,040 2,081
Total Services/Supplies -$ 64,850$ 52,748$ 64,850$ 61,779$ 66,450$ 67,779$ 69,135$
Total Expenditures -$ 173,932$ 153,257$ 207,265$ 205,323$ 228,844$ 201,290$ 205,298$
33 FY23 Proposed Budget
71
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Information Services FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ 182,908 $ 169,978 $ - $ - $ - $ - $ - $ -
Longevity 2,535 2,520 - - - - - -
Annual Stipend - - - - - - - -
Certification 150 1,800 - - - - - -
Retirement 25,645 23,151 - - - - - -
Medical Insurance 10,003 11,404 - - - - - -
Dental Insurance 613 720 - - - - - -
Vision Insurance 78 95 - - - - - -
Life Insurance & Other 720 1,244 - - - - - -
Social Security Taxes 11,453 10,807 - - - - - -
Medicare Taxes 2,679 2,527 - - - - - -
Unemployment Taxes 18 342 - - - - - -
Workers' Compensation 346 301 - - - - - -
Total Personnel 237,148$ 224,888$ -$ -$ -$ -$ -$ -$
Services/Supplies
Professional Services 7,583$ -$ 202,157$ 164,400$ 144,917$ 164,400$ 167,688$ 171,042$
Software & Support 270,143 325,000 292,580 445,000 394,947 570,000 581,400 593,028
Security 462 2,257 985 2,257 - 2,257 2,302 2,348
Schools & Training - 3,900 - - - - - -
Telephone - 1,000 - - - - - -
Communications/Pagers/Mobiles 42,325 50,000 48,109 35,000 50,719 50,000 51,000 52,020
Building Maintenance - - 1,435 - 734 - - -
Independent Labor - 11,400 - - - - - -
Copier Rental/Leases 11,470 10,651 11,136 10,651 11,261 12,500 12,750 13,005
Dues & Membership 449 350 150 350 67 350 357 364
Travel & Per Diem - 6,208 - - - - - -
Meetings 155 122 - - - - - -
Office Supplies 584 921 227 375 - 375 383 390
Printer Supplies 3,544 7,500 66 125 - 125 128 130
Postage 9 300 56 50 - 50 51 52
Hardware 10,920 11,460 38,531 11,460 10,787 11,460 11,689 11,923
Total Services/Supplies 347,645$ 431,069$ 595,432$ 669,668$ 613,432$ 811,517$ 827,747$ 844,302$
Capital
Capital Outlay $ - $ - $ - $ - $ - $ - $ - $ -
Total Capital -$ -$ -$ -$ -$ -$ -$ -$
Total Expenditures 584,793$ 655,957$ 595,432$ 669,668$ 613,432$ 811,517$ 827,747$ 844,302$
34 FY23 Proposed Budget
72
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Facilities
Maintenance
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Personnel
Salaries $ 42,389 $ 42,436 $ 41,966 $ 43,497 $ 44,366 $ 30,498 $ 31,108 $ 31,730
Merits - - - 870 - 1,560 - -
Overtime 119 1,000 414 - 1,583 - - -
Longevity 125 185 185 245 245 244 249 254
Annual Stipend - 750 750 - - - - -
Cell Phone Stipend - - - - - 450 - -
Retirement 5,647 5,780 6,087 5,768 6,857 4,178 4,262 4,347
Medical Insurance 8,815 7,968 8,957 7,968 8,139 3,136 3,199 3,263
Dental Insurance 788 805 802 805 630 443 452 461
Vision Insurance 69 72 70 72 81 40 40 41
Life Insurance & Other 218 311 226 325 304 227 231 236
Social Security Taxes 2,466 2,642 2,602 2,766 3,123 1,934 1,973 2,012
Medicare Taxes 577 618 609 647 730 453 462 471
Unemployment Taxes 9 171 351 252 9 126 129 131
Workers' Compensation 1,702 1,882 1,667 1,882 2,078 160 163 166
Total Personnel 62,922$ 64,620$ 64,685$ 65,097$ 68,145$ 43,447$ 42,266$ 43,111$
Services/Supplies
Professional Outside Services $- $- $ 92 $- $- $- $- $-
Schools & Training - 250 - 250 - 250 255 260
Electricity 46,146 64,750 52,542 62,000 70,609 62,000 63,240 64,505
Water 13,740 17,650 7,495 17,000 15,000 17,000 17,340 17,687
Communications/Pagers/Mobiles - 674 - 674 58 674 687 701
Insurance 93,661 98,834 101,714 105,000 102,100 105,000 107,100 109,242
Building Maintenance 24,551 17,649 33,819 27,000 31,428 50,000 51,000 52,020
Equipment Maintenance 14,157 - - - - - - -
Cleaning Services 73,152 57,400 52,095 57,000 51,240 57,000 58,140 59,303
Kitchen Supplies 4,702 5,400 4,155 5,400 4,392 5,400 5,508 5,618
Flags and Repairs - - - 20,000 24,000 - - 24,000
Travel & Per Diem - 200 - 200 - 200 204 208
Office Supplies 2,233 5,550 1,603 3,500 2,000 3,500 3,570 3,641
Fuel - 5,500 - 4,000 2,000 4,000 4,080 4,162
Uniforms - 575 22 500 500 500 510 520
Vending Machine Supplies 812 900 485 900 400 900 918 936
Furniture/Equipment<$5,000 6 3,000 9,139 2,500 327 2,500 2,550 2,601
Maintenance Supplies 77 2,500 112 2,500 250 2,500 2,550 2,601
Miscellaneous Expense - - 201 200 145 200 - -
Total Services/Supplies 273,239$ 280,832$ 263,474$ 308,624$ 304,449$ 311,624$ 317,652$ 348,006$
Total Expenditures 336,161$ 345,452$ 328,159$ 373,721$ 372,593$ 355,071$ 359,918$ 391,117$
35 FY23 Proposed Budget
73
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
OTHER
FUNDS
36 FY23 Proposed Budget
74
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
CCPD Fund FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance 130,510$ 82,957$ 222,811$ 142,205$ 274,127$ 244,053$ 236,517$ $ 268,958
Revenue
Sales Tax $ 284,426 $ 262,500 $ 328,432 $ 300,000 $ 328,872 $ 350,000 $ 360,500 $ 371,315
Grant Revenue 5,669 - 1,448 21,525 661 - - -
Interest Income - - - - - 1,900 1,957 2,016
Assets Sold 3,200 - - - - - - -
Total Revenue 293,295$ 262,500$ 329,880$ 321,525$ 329,532$ 351,900$ 362,457$ 373,331$
Expenditures
Personnel
Salaries -$ -$ -$ $ - $ - $ - $ - $ -
Overtime 2,476 20,040 2,527 - - 20,000 20,400 20,808
Retirement - 2,729 - - - 2,657 2,710 2,764
Social Security Taxes - 1,242 - - - 1,242 1,267 1,292
Medicare Taxes - 291 - - - 291 297 303
Workers' Compensation 400 446 394 - - 446 446 446
Total Personnel $ 2,876 $ 24,748 $ 2,921 $ - $ - $ 24,636 $ 25,120 $ 25,614
Services & Supplies
Professional Outside Services 32,081$ 26,000$ 26,766$ $ 26,000 $ 45,000 $ 55,000 $ 56,100 $ 57,222
Schools & Training 15,417 15,400 17,086 16,000 20,300 18,500 18,870 19,247
Qualifying Expenses 11,290 18,250 10,290 18,500 16,696 18,500 18,870 19,247
Meetings - - - 700 - 800 816 832
Office Supplies - - - 2,750 1,942 3,000 3,060 3,121
Postage - - - 500 335 500 510 520
Publications/Books/Subscription - - - 2,500 69 2,500 2,550 2,601
Uniforms 132 6,000 905 6,000 677 6,000 6,120 6,242
Protective Clothing 1,931 - - - - - - -
Small Equipment 40,770 50,000 72,241 96,500 90,000 50,000 48,000 48,960
Total Services & Supplies 101,620$ 115,650$ 127,288$ 169,450$ 175,018$ 154,800$ 154,896$ 157,994$
Capital
Capital Outlay $ 45,217 $ 150,000 $ 148,356 $ 225,000 $ 225,000 $ 180,000 $ 150,000 $ 150,000
Total Capital 45,217$ 150,000$ 148,356$ 225,000$ 225,000$ 180,000$ 150,000$ 150,000$
Total Expenditures 200,994$ 290,398$ 278,564$ 394,450$ 400,018$ 359,436$ 330,016$ 333,608$
Other Sources (Uses)
Transfer Out $ - $ - $ - $ - $ - $ - $ - $ -
Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$
Net Increase (Decrease)92,301$ (27,898)$ 51,316$ (72,925)$ (70,486)$ (7,536)$ 32,441$ 39,723$
Ending Fund Balance $ 222,811 $ 55,059 $ 274,127 $ 69,280 $ 203,641 $ 236,517 $ 268,958 $ 308,681
37 FY23 Proposed Budget
75
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Trophy Club Park FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Working Capital 88,516$ (34,680)$ 95,700$ 53,004$ 140,159$ 158,716$ 141,661$ $ 140,461
Revenue
Grant Revenue $ 68,146 $ - $ 4,170 $ 225,000 $ 225,000 $ - $ - $ -
Park Revenue 188,708 160,000 185,981 225,000 303,125 275,000 280,500 286,110
Interest Income - - - - - 1,500 1,530 1,561
Miscellaneous Revenue - - - - - - - -
Total Revenue 256,854$ 160,000$ 190,151$ 450,000$ 528,125$ 276,500$ 282,030$ 287,671$
Expenses
Personnel
Salaries $ 35,221 $ 22,845 $ 21,846 $ 26,250 27,370$ $ 26,777 $ 27,312 $ 27,859
Part Time - 25,834 16,774 25,834 18,185 25,834 26,350 26,877
Merits - - - - - 1,339 - -
Longevity - 65 65 - - - - -
Stipend - - 263 - - - - -
Certification Pay - - - - - 210 214 218
Cell Phone Stipend - - - 315 - 315 - -
Retirement 2,588 3,112 2,996 3,453 3,573 3,657 3,730 3,805
Medical Insurance 2,635 2,789 2,776 4,096 3,884 4,506 4,596 4,688
Dental Insurance 229 282 224 282 213 310 316 323
Vision Insurance 20 25 19 25 27 28 28 29
Life Insurance & Other 125 167 149 195 139 198 202 206
Social Security Taxes 2,131 3,083 2,349 3,249 2,901 3,294 3,360 3,427
Medicare Taxes 498 721 549 760 678 770 786 802
Unemployment taxes 145 231 601 340 181 340 347 354
Workers' Compensation 979 994 878 994 979 1,062 1,083 1,105
Total Personnel 44,572$ 60,148$ 49,488$ 65,793$ 58,130$ 68,640$ 68,326$ 69,692$
Services & Supplies
Professional Outside Services $ - $ - $ - $ - -$ $ - $ - $ -
Software & Support 3,860 3,815 3,860 3,891 6,506 4,000 4,080 4,162
Advertising 245 1,900 100 1,938 (62) 1,900 1,938 1,977
Printing 548 600 1,397 612 612 612 624 637
Service Charges & Fees 8,468 10,000 11,339 5,000 9,723 5,000 5,100 5,202
Electricity 1,243 2,148 1,061 2,191 3,450 2,235 2,280 2,325
Water 4,321 4,914 2,745 5,012 2,573 5,112 5,214 5,319
Communications/Pagers/Mobiles 4,067 958 5,635 5,640 6,205 5,640 5,753 5,868
Insurance 1,200 1,200 1,200 1,224 1,632 1,248 1,273 1,299
Property Maintenance 55,458 17,000 11,194 12,340 40,000 15,000 15,300 15,606
Equipment Maintenance 4,062 3,750 6,118 3,825 3,825 3,825 3,902 3,980
Independent Labor 15,210 28,600 14,141 95,000 95,000 40,000 40,800 41,616
Portable toilets 3,375 4,250 5,580 5,400 5,960 5,400 5,508 5,618
Dues & Membership - 140 - 143 - 143 146 149
Office Supplies 1,029 1,107 1,535 1,129 286 1,300 1,326 1,353
Postage - 346 10 353 43 320 326 333
Fuel 3,588 990 1,054 1,010 1,010 1,030 1,051 1,072
Uniforms 406 423 - 431 781 450 459 468
Community Events 4,030 9,700 3,095 - - 5,000 5,100 5,202
Small Tools 391 500 - 510 79 500 510 520
Maintenance Supplies 68 450 - 459 404 400 408 416
Miscellaneous Expense 70,309 300 - 306 5,161 300 306 312
Depreciation Expense - Machinery and 3,221 - 5,191 - - - - -
Total Services & Supplies 185,098$ 93,091$ 75,256$ 146,414$ 183,188$ 99,416$ 101,404$ 103,432$
Capital
Capital Expenses $ - $ 13,500 $ - $ 257,500 257,000$ $ 110,500 $ 98,500 $ 67,500
Total Capital -$ 13,500$ -$ 257,500$ 257,000$ 110,500$ 98,500$ 67,500$
38 FY23 Proposed Budget
76
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Trophy Club Park FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Total Expenses 229,670$ 166,739$ 125,692$ 469,707$ 498,318$ 278,555$ 268,230$ 240,624$
Other Sources (Uses)
Park Administration Transfer $ 20,000 $ 20,000 $ 20,000 $ 15,000 11,250$ $ 15,000 $ 15,000 $ 15,000
Police and EMS Service Transfer - - - - - ---
Total Other Sources (Uses)20,000$ 20,000$ 20,000$ 15,000$ 11,250$ 15,000$ 15,000$ 15,000$
Net Increase (Decrease)7,184$ (26,739)$ 44,459$ (34,707)$ 18,557$ (17,055)$ (1,200)$ 32,046$
Ending Working Capital $ 95,700 $ (61,419) $ 140,159 $ 18,297 $ 158,716 $ 141,661 $ 140,461 $ 172,507
39 FY23 Proposed Budget
77
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Capital Equipment
Replacement Fund
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance 173,990$ 501,610$ 348,600$ 746,625$ 136,850$ 1,$ 113,722 1,113,722$ $ 1,113,722
Revenue
Miscellaneous Revenue $ - $ - $ - $ - $ - $ - $ - $ -
Total Revenue -$ -$ -$ -$ -$ -$ -$ -$
Expenditures
Police Capital Replacement $ - $ 76,362 $ (31,922) $ 185,000 $ 165,000 $ - $ - $ -
Principle - Lease Pmt 88,206 - - - - ---
Interest - Lease Pmt 3,246 - - - - ---
EMS Capital Replacement 30,036 366,172 (335,672) 30,500 52,045 50,000 - -
Fire Capital Replacement - 155,395 90,071 321,540 242,059 78,190 204,631 130,500
Streets Capital Replacement - - - - - ---
Parks Capital Replacement 52,149 188,733 122,643 196,000 176,821 167,500 142,500 149,000
Recreation Capital Replacement 186,385 79,500 6,856 44,000 36,249 147,217 143,284 276,108
Community Development Capital Replacem - - - - - 52,000 -
IT Capital Expenses (Items over 5K)8,007 125,000 - - 13,365 - --
Facilities Capital Replacement - 29,000 - 50,000 64,629 - - -
Total Expenditures 368,029$ $ 1,020,162 (148,024)$ 827,040$ 750,168$ 494,907$ 490,415$ 555,608$
Other Sources (Uses)
Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ -
Transfer from Tax Notes - - - - - - - -
Transfer In 542,639 250,000 250,000 1,727,040 1,727,040 494,907 490,415 555,608
Total Other Sources (Uses)542,639$ 250,000$ 250,000$ 1,$ 727,040 1,$ 727,040 494,907$ 490,415$ 555,608$
Net Increase (Decrease) $ 174,610 $ (770,162) $ 398,024 $ 900,000 $ 976,872 $ - $ - $ -
Ending Fund Balance $ 348,600 $ (268,552) $ 746,625 $ 1,646,625 $ 1,113,722 $ 1,113,722 $ 1,113,722 $ 1,113,722
40 FY23 Proposed Budget
78
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Street Maintenance
Fund
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance 92,456$ 121,087$ 184,556$ 222,366$ 302,901$ 436,033$ 476,539$ $ 522,631
Revenue
Sales Tax $ 287,911 $ 262,500 $ 316,386 $ 262,500 $ 328,431 $ 350,000 $ 357,000 $ 364,140
Interest Income - - - - - 1,000 1,020 1,040
Total Revenue 287,911$ 262,500$ 316,386$ 262,500$ 328,431$ 351,000$ 358,020$ 365,180$
Expenditures
Personnel
Salaries $ 63,195 $ 64,158 $ 63,461 $ 67,937 $ 70,375 $ 76,594 $ 78,126 $ 79,688
Merits - - - 1,359 - 3,930 - -
Salaries - Overtime
Longevity 1,230 1,344 1,344 1,523 2,083 1,649 1,682 1,715
Annual Stipend - 1,050 1,050 - - - - -
Cell Phone Stipend - - - 360 - 360 - -
Retirement 9,129 8,738 8,895 9,008 9,893 10,389 10,596 10,808
Medical Insurance - 5,702 5,514 5,702 4,449 6,272 6,397 6,525
Dental Insurance 668 682 648 682 525 750 765 781
Vision Insurance 73 76 70 76 86 84 85 87
Life Insurance & Other 379 470 365 507 415 563 574 586
Social Security Taxes 3,962 4,076 4,044 4,413 4,644 4,873 4,971 5,070
Medicare Taxes 926 953 946 1,032 1,086 1,139 1,162 1,185
Unemployment Taxes 12 239 331 353 (53) 353 360 367
Workers' Compensation 2,613 2,904 2,564 2,904 3,965 3,472 3,542 3,613
Total Personnel 82,185$ 90,392$ 89,231$ 95,856$ 97,468$ 110,428$ 108,261$ 110,426$
Services & Supplies
Water $ - $ 2,000 $ - $ 2,040 $ - $ 2,081 $ 2,122 $ 2,165
Communications/Pagers/Mobiles - - 180 - - - - -
Vehicle Maintenance 3,166 3,500 5,950 3,570 2,506 3,641 3,714 3,789
Equipment Maintenance 111 300 1,916 500 1,210 500 510 520
Street Maintenance 94,725 100,000 52,861 102,000 82,432 125,000 127,500 130,050
Signs & Markings 10,473 20,000 47,835 24,400 24,000 40,000 40,800 41,616
Fuel 4,215 6,500 5,055 6,630 6,724 6,763 6,898 7,036
Small Tools 935 2,000 1,014 2,040 236 2,081 2,122 2,165
Miscellaneous Expense - - 591 - 723 - - -
Total Service & Supplies 113,625$ 134,300$ 115,402$ 141,180$ 117,831$ 180,066$ 183,667$ 187,340$
Capital
Vehicles $ - $ - $ - $ - $ - $ - $ - $ -
Capital Replacement - - - - - - - -
Capital Outlay - - - - - - - -
Total Capital -$ -$ -$ -$ -$ -$ -$ -$
Total Expenditures 195,811$ 224,692$ 204,634$ 237,036$ 215,299$ 290,494$ 291,928$ 297,766$
Other Sources (Uses)
Transfer to General Fund $ - $ - $ - $ - $ 20,000 20,000 20,000 20,000
Transfer To Debt Service - - - - - - - -
Transfer To Storm Drainage - - - - - - - -
Transfer Out - - - 20,000 - - - -
Total Sources Other (Uses)-$ -$ -$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$
Net Increase (Decreases)92,100$ 37,809$ 118,345$ 45,464$ 133,132$ 40,506$ 46,092$ 47,414$
Ending Fund Balance $ 184,556 $ 158,896 $ 302,901 $ 267,830 $ 436,033 $ 476,539 $ 522,631 $ 570,045
41 FY23 Proposed Budget
79
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Storm Drainage
Utility
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Working Capital 635,022$ 743,720$ 614,486$ 953,482$ 959,446$ 1,$ 169,032 $ 1,377,974 $ 1,571,494
Revenue
Storm Drainage Fee $ 430,303 $ 430,000 $ 430,902 $ 438,600 $ 425,000 $ 430,000 $ 438,600 $ 447,372
Hazardous Waste Stipend - - - - - - - -
Miscellaneous Revenue - - - - - - - -
Interest Income 2,711 - 325 - - 5,000 5,100 5,202
Total Revenue 433,014$ 430,000$ 431,226$ 438,600$ 425,000$ 435,000$ 443,700$ 452,574$
Expenses
Personnel
Salaries $ - $ - $ - $ - $ - $ - $ - $ -
Overtime - - - - - - - -
Longevity - - - - - - - -
Annual 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 $ 20,456 $ 29,400 $ 19,175 $ 30,000 $ 30,000 $ 30,000 $ 30,600 $ 31,212
Engineering/Construction 6,093 30,000 14,597 30,000 6,691 30,000 30,600 31,212
Trash Removal/Recycling 4,400 5,000 5,900 5,100 2,067 5,202 5,306 5,412
Street Sweeping 7,250 15,000 6,121 15,300 9,467 15,606 15,918 16,236
Independent Labor 7,540 120,000 17,395 122,400 100,000 125,000 127,500 130,050
Dues & Membership 135 200 105 250 - 250 255 260
Depreciation Expense 51,083 - 102,166 - - - - -
Total Services & Supplies 96,957$ 199,600$ 165,459$ 203,050$ 148,225$ 206,058$ 210,179$ 214,383$
Capital
Capital Replacement -$ -$ -$ -$ $ - -$ -$ -$
Capital Expense - - - - - - - -
Capital Projects - - - - - - - -
Transfer to Drainage Capital Projects - - - - - - - -
Total Capital -$ -$ -$ -$ -$ -$ -$ -$
Debt Service
Principal $ - $ - $ (320,000) $ - $ - $ - $ - $ -
Interest (4,419) - (28,252) - - - - -
Total Debt Service (4,419)$ -$ (348,252)$ -$ -$ -$ -$ -$
Total Expenses 98,331$ 199,600$ (182,793)$ 203,050$ 148,225$ 206,058$ 210,179$ 214,383$
Other Sources (Uses)
Cumulative effect on change in account $ - $ - $ - $ - $ - $ - $ 1 $ -
Transfer In - - 16,463 - - - - -
Transfer to General Fund 40,000 40,000 40,000 20,000 13,333 20,000 40,000 40,000
Transfer To Debt Service 202,933 - - - - - - -
Total Other Sources 242,933$ 40,000$ 56,463$ 20,000$ 13,333$ 20,000$ 40,001$ 40,000$
Net Increase (Decrease)91,750$ 190,400$ 344,690$ 215,550$ 263,442$ 208,942$ 193,520$ 198,191$
Ending Working Capital $ 726,772 $ 934,120 $ 959,176 $ 1,169,032 $ 1,222,888 $ 1,377,974 $ 1,571,494 $ 1,769,685
42 FY23 Proposed Budget
80
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Court Technology
Fund
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance 12,268$ 13,187$ 13,232$ 10,592$ 10,269$ 6,025$ 4,270$ 2,409$
Revenue
Municipal Court Technology Fee $ 964 $ 2,800 $ 224 1,000$ 196$ 1,000$ $ 1,000 1,000$
Miscellaneous Revenue - - - - - ---
Total Revenue 964$ 2,800$ 224$ 1,000$ 196$ 1,000$ 1,000$ 1,000$
Expenditures
Software & Support $ - $ 1,872 $ 3,188 $ 2,105 $ 4,440 $ 2,105 $ 2,211 $ 2,323
Hardware - 650 - 650 - 650 650 650
Total Expenditures -$ 2,522$ 3,188$ 2,755$ 4,440$ 2,755$ 2,861$ 2,973$
Capital
Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$
Total Expenditures -$ 2,522$ 3,188$ 2,755$ 4,440$ 2,755$ 2,861$ 2,973$
Other Sources (Uses)
Transfer In -$ -$ -$ -$ -$ -$ -$ -$
Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$
Net Increase (Decrease)964$ 278$ (2,964)$ (1,755)$ (4,244)$ (1,755)$ (1,861)$ (1,973)$
Ending Fund Balance $ 13,232 $ 13,465 $ 10,268 $ 8,837 $ 6,025 4,270$ $ 2,409 $ 436
43 FY23 Proposed Budget
81
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Court Security Fund FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance 17,768$ 17,481$ 19,606$ 26,554$ 28,554$ 36,127$ 37,127$ $ 38,127
Revenue
Municipal Court Security Fee $ 2,646 2,200$ $ 5,580 3,000$ 7,213$ $ 3,000 $ 3,000 3,000$
Truancy Prevention & Diversion Fees 1,080 - 3,037 2,000 3,908 2,000 2,000 2,000
Municipal Jury Fees 22 - 61 - 77 - - -
Total Revenue 3,747$ 2,200$ 8,678$ 5,000$ 11,198$ 5,000$ 5,000$ 5,000$
Expenditures
Schools and Training $ - 400$ $ - 400$ 2,000$ $ 2,000 $ 2,000 2,000$
Small Equipment - - 30 - - - - -
Travel and Per Diem 409 1,100 200 1,100 500 500 500 500
Total Expenditures 409$ 1,500$ 230$ 1,500$ 2,500$ 2,500$ 2,500$ 2,500$
Other Sources (Uses)
Transfer In -$ -$ -$ -$ -$ -$ -$ -$
Transfer Out 1,500 1,500 1,500 1,500 1,125 1,500 1,500 1,500
Total Other Sources (Uses)1,500$ 1,500$ 1,500$ 1,500$ 1,125$ 1,500$ 1,500$ 1,500$
Net Increase (Decrease)1,838$ (800)$ 6,948$ 2,000$ 7,573$ 1,000$ 1,000$ 1,000$
Ending Fund Balance $ 19,606 $ 16,681 $ 26,554 $ 28,554 $ 36,127 $ 37,127 $ 38,127 $ 39,127
44 FY23 Proposed Budget
82
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
EDC 4B FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Starting Net Position (32,312)$ 212,994$ 365,706$ 229,725$ 476,082$ 748,531$ 1,167,222$ $ 1,596,320
Revenue
Sales Tax - General $ 575,821 $ 525,000 $ 678,913 $ 600,000 $ 700,000 $ 700,000 $ 714,000 $ 728,280
Interest Income - 4,000 22 4,080 739 500 510 520
Miscellaneous Revenue 64,106 - - 53,625 53,625 52,625 51,625 50,625
Total Revenue 639,927$ 529,000$ 678,936$ 657,705$ 754,364$ 753,125$ 766,135$ 779,425$
Expenses
Professional Outside Services $ 3,254 $ 4,000 $ 4,500 $ 15,000 $ 15,000 $ 50,000 $ 51,000 $ 52,020
Auditing 4,000 4,000 4,000 5,000 5,000 5,000 5,100 5,202
Advertising - 35,000 10,906 35,000 12,925 25,000 25,500 26,010
Printing - 200 - 200 - 500 510 520
Schools & Training - 1,000 - 1,000 - 3,000 3,060 3,121
Dues & Membership - 1,200 - 1,200 - 2,500 2,550 2,601
Travel & Per Diem - 750 - 750 - 2,000 2,040 2,081
Office Supplies - 200 - 200 - 500 510 520
Miscellaneous Expense 2,500 4,000 - 4,000 3,333 4,000 4,080 4,162
Incentive Programs - 300,000 100,000 - - - - -
Paying Agent Fees 600 400 600 408 400 416 424 433
Transfer to General Fund - - - 40,000 40,000 40,000 40,000 40,000
Transfer to General Fund/DSR 30,000 30,000 30,000 - -
Transfer to Debt Service - 203,668 (16,332) 200,257 200,257 201,518 202,263 202,463
Bond Interest 106,926 - 452 - - - - -
Total Expenses 147,280$ 584,418$ 134,126$ 303,015$ 276,916$ 334,434$ 337,037$ 339,133$
Net Increase (Decrease)398,018$ (55,418)$ 315,376$ 354,690$ 477,449$ 418,691$ 429,098$ 440,292$
Ending Net Position $ 365,706 $ 157,577 $ 681,082 $ 584,416 $ 953,531 $ 1,167,222 $ 1,596,320 $ 2,036,613
45 FY23 Proposed Budget
83
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Hotel Occupancy Tax
Fund
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance 1,313,981$ 1,473,389$ 1,530,643$ 1,393,312$ 1,726,744$ 2,178,433$ 2,420,433$ $ 2,666,338
Revenue
Hotel Occupancy Tax $ 387,759 $ 210,000 $ 392,660 $ 400,000 $ 673,200 $ 600,000 $ 600,000 $ 600,000
July 4th Revenue - 7,500 19,934 7,500 14,667 7,500 7,500 7,500
Interest Income 6,856 5,000 919 5,000 2,181 5,000 5,000 5,000
Total Revenue 394,615$ 222,500$ 413,512$ 412,500$ 690,048$ 612,500$ 612,500$ 612,500$
Expenditures
Personnel
Salaries $ 4,398 $ - $ 20,046 $ - $ - $ - $ - $ -
Overtime - 20,000 - - - - - -
Retirement 507 - 2,501 - - ---
Medical insurance 214 - 1,644 - - ---
Dental Insurance 25 - 125 - - ---
Vision Insurance 3 - 14 - - ---
Life Insurance & Other 25 - 102 - - ---
Social Security Taxes 252 - 1,208 - - ---
Medicare Taxes 59 - 283 - - ---
Unemployment Taxes 5 - 55 - - ---
Total Personnel 5,489$ 20,000$ 25,977$ -$ -$ -$ -$ -$
Services & Supplies
Professional Outside Services -$ -$ -$ -$ -$ -$ -$ -$
Auditing 3,000 3,000 3,000 4,000 4,000 4,000 4,000 4,000
Software & Support 4,725 5,000 4,961 10,000 18,500 10,000 5,000 5,000
Advertising 16,994 25,000 4,031 17,500 17,500 17,500 18,595 18,595
Communications/Pagers/Mobiles 1,236 - 1,368 - 1,368 - --
Event Rentals - 15,045 1,500 - 1,990 - - -
Dues & Membership - 4,000 - 4,000 - 4,000 4,000 4,000
July 4 Celebration 32,941 114,883 81,992 140,000 100,000 140,000 140,000 140,000
Total Services & Supplies 58,896$ 166,928$ 96,852$ 175,500$ 143,358$ 175,500$ 171,595$ 171,595$
Capital Outlay
Capital Outlay $ 113,568 $ 175,000 $ - $ 100,000 $ - $ 100,000 $ 100,000 $ 100,000
Total Capital 113,568$ 175,000$ -$ 100,000$ -$ 100,000$ 100,000$ 100,000$
Total Expenditures 177,953$ 361,928$ 122,830$ 275,500$ 143,358$ 275,500$ 271,595$ 271,595$
Other Sources (Uses)
Transfer To General Fund -$ (94,582.00)$ 94,582.00$ 95,000.00$ 95,000$ 95,000$ 95,000$ 95,000$
Total Other Sources (Uses)-$ (94,582)$ 94,582$ 95,000$ 95,000$ 95,000$ 95,000$ 95,000$
Net Increase (Decrease)216,662$ (234,010)$ 196,101$ 232,000$ 451,689$ 242,000$ 245,905$ 245,905$
Ending Fund Balance 1,530,643$ 1,239,379$ 1,726,744$ 1,625,312$ 2,178,433$ 2,420,433$ 2,666,338$ 2,912,243$
46 FY23 Proposed Budget
84
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Recreation Program
Fund
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance 3,029$ 920$ 5,062$ 5,155$ 7,710$ 19,315$ 19,315$ $ 19,315
Revenue
Recreation Programs $ 4,457 $ 6,000 $ 6,763 $ 6,000 $ 14,855 $ 6,000 $ 6,000 $ 6,000
Total Revenue 4,457$ 6,000$ 6,763$ 6,000$ 14,855$ 6,000$ 6,000$ 6,000$ Expenditures
Recreation Programs $ 2,424 $ 6,000 $ 4,115 $ 6,000 $ 3,250 $ 6,000 $ 6,000 $ 6,000
Total Expenditures 2,424$ 6,000$ 4,115$ 6,000$ 3,250$ 6,000$ 6,000$ 6,000$
Net Increase (Decrease)2,033$ -$ 2,648$ -$ 11,605$ -$ -$ -$
Ending Fund Balance 5,062$ 920$ 7,710$ 5,155$ 19,315$ 19,315$ 19,315$ $ 19,315
47 FY23 Proposed Budget
85
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Parkland Dedication
Fund
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance 220,464$ 550,125$ 385,727$ 536,026$ 536,002$ 383,166$ 287,916$ $ 109,666
Revenue
Park Revenues $ 159,864 $ - $ - $ - $ 26,410 $ - $ - $ -
Interest Income 5,399 5,000 275 - 754 1,750 1,750 1,750
Miscellaneous Revenue - 150,000 150,000 - - - --
Total Revenue 5,399$ 155,000$ 150,275$ -$ 27,164$ 1,750$ 1,750$ 1,750$
Expenditures
Capital Expenditures $ - $ 100,000 $ - $ 180,000 $ 180,000 97,000$ $ 180,000 $ -
Total Expenditures -$ 100,000$ -$ 180,000$ 180,000$ 97,000$ 180,000$ -$
Net Increase (Decrease)5,399$ 55,000$ 150,275$ (180,000)$ (152,836)$ (95,250)$ (178,250)$ 1,750$
Ending Fund Balance 225,863$ 605,125$ 536,002$ 356,026$ 383,166$ 287,916$ 109,666$ $ 111,416
48 FY23 Proposed Budget
86
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
IS Capital Equipment
Replacement Fund
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance -$ -$ -$ -$ 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 - - 34,498 - - - - -
Hardware (Items under 5K)- - - - - - - -
IS Capital Expenses (Items over 5K)- - 53,878 100,000 60,000 100,000 100,000 100,000
Facilities Capital Replacement - - - - - - --
Total Expenditures -$ -$ 88,375$ 100,000$ 60,000$ 100,000$ 100,000$ 100,000$
Other Sources (Uses)
Debt Proceeds $ - $ - $ - $ - $ - $ - $- $-
Transfer from Tax Notes - - - - - - - -
Transfer In - - 100,000 100,000 100,000 100,000 100,000 100,000
Total Other Sources (Uses)-$ -$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$
Net Increase (Decrease)-$ -$ 11,625$ -$ 40,000$ -$ -$ -$
Ending Fund Balance $ - $ - $ 11,625 $ - $ 218,873 $ 218,873 $ 218,873 $ 218,873
49 FY23 Proposed Budget
87
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
TIRZ#1 Fund FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance (522,684)$ (399,802)$ (354,812)$ (266,829)$ (327,716)$ (327,716)$ (260,285)$ $ (192,446)
Revenue
Property Tax $ 129,579 $ 112,763 $ 124,873 $ 79,744 $ 112,763 $ 79,744 $ 81,339 $ 82,966
Sales Tax 51,704 27,500 (30,153) 28,050 27,500 28,611 29,183 29,767
Total Revenue 181,283$ 140,263$ 94,720$ 107,794$ 140,263$ 108,355$ 110,522$ 112,733$
Expenses
Professional Outside Services $ 3,254 $ 3,000 $ - $ 3,000 $ 3,000 $ 3,000 $ 4,000 $ 4,000
Incentive Programs 10,157 68,500 127,929 37,728 49,280 37,924 38,683 39,456
Total Expenditures 13,411$ 71,500$ 127,929$ 40,728$ 52,280$ 40,924$ 42,683$ 43,456$
Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$
Net Increase (Decrease)167,872$ 68,763$ 27,096$ 67,066$ 87,983$ 67,431$ 67,840$ 69,276$
Ending Fund Balance (354,812)$ (331,039)$ (327,716)$ (199,763)$ (239,733)$ (260,285)$ (192,446)$ $ (123,169)
50 FY23 Proposed Budget
88
Debt Service Fund FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance 473,670$ 535,364$ 706,640$ 393,054$ 423,426$ 99,915$ 122,340$ $ 297,789
Revenue
Property Taxes $ 2,316,476 $ 2,369,775 $ 2,411,196 2,523,357$ 2,523,348$ 2,568,120$ 2,187,074$ 1,791,304$
Property Taxes/Delinquent 5,284 2,000 4,078 2,000 1,977 2,000 2,000 2,000
Property Taxes/Penalty & Interest 6,736 4,500 4,699 4,500 6,018 4,500 4,500 4,500
Intergovernmental Transfer EDC - - - - - ---
Interest Income 9,663 15,000 741 2,500 3,566 2,500 2,500 2,500
Total Revenue 2,338,159$ 2,391,275$ 2,420,714$ 2,532,357$ 2,534,909$ 2,577,120$ 2,196,074$ 1,800,304$
Expenditures
Principal Payments $ 1,718,000 $ 2,238,000 $ 1,958,000 2,408,000$ 2,408,000$ $ 2,173,000 $ 1,695,000 1,570,000$
Interest Payments 637,930 674,726 557,718 645,527 645,527 575,713 520,389 475,303
Paying Agent Fees 3,495,738 7,500 9,705 7,500 5,150 7,500 7,500 7,500
Bond/CO Issuance cost - - - - - ---
Total Expenditures 5,851,668$ 2,920,226$ 2,525,423$ 3,061,027$ 3,058,677$ 2,756,213$ 2,222,889$ 2,052,803$
Other Sources (Uses)
Bond Proceeds $ 3,550,000 $ - $ - $ - $ - $- $- $ -
Bond Proceeds- Premium - - - - - - --
Refund Cost 57,736 - - - - - --
Transfer In- General Fund - - - - - - --
Transfer In-EDC 4B - 203,668 93,668 200,257 200,257 201,518 202,263 202,463
Transfer In- Street Maintenance Sales - - - - - ---
Transfer In- Storm Drainage 202,933 - - - - - - -
Transfer In - Capital Projects - - - - - ---
Transfer In - CCPD 51,281 - - - - - - -
Transfer In - sub-total - - - - - 201,518 202,263 202,463
Transfer Out - - - - - - - -
Total Other Sources (Uses)3,607,736$ 203,668$ 93,668$ 200,257$ 200,257$ 201,518$ 202,263$ 202,463$
Net Increase (Decrease)232,970$ (325,283)$ (283,214)$ (328,413)$ (323,511)$ 22,425$ 175,448$ (50,035)$
Ending Fund Balance $ 706,640 $ 210,081 $ 423,426 $ 64,641 $ 99,915 $ 122,340 $ 297,789 $ 247,754
51 FY23 Proposed Budget
89
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Capital Projects
Fund
FY 2020
ACTUAL
FY 2021
AMENDED
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ESTIMATE
FY 2023
PROPOSED
FY 2024
PROJECTED
FY 2025
PROJECTED
Beginning Fund Balance 3,568,072$ 1,422,604$ 1,984,646$ 6,067,420$ 6,199,646$ 4,511,976$ (693,024)$ $ (4,683,024)
Revenue
Contributions/Grants $ - $ - $ - -$ -$ $ - $ - $ -
Interest Revenue - 25,000 7,015 1,000 30,547 20,000 10,000 1,000
Miscellaneous Revenue - - - - - - - -
Intergovernmental Revenue - - - - - - - -
Prior Year Adjustment - - - - - - - -
Total Revenue -$ 25,000$ 7,015$ 1,000$ 30,547$ 20,000$ 10,000$ 1,000$
Expenditures
General Government $ - $ - $ 13,343 $ - $ - $ - $ - $ -
Bond Issuance Costs - - - - - - - -
Capital Outlay - 1,992,312 (757,277) 2,100,000 1,518,217 5,025,000 3,800,000 11,000,000
Engineering - - (1) 200,000 200,000 200,000 200,000 200,000
Total Expenditures -$ 1,992,312$ (743,934)$ 2,300,000$ 1,718,217$ 5,225,000$ 4,000,000$ 11,200,000$
Other Sources (Uses)
Debt Proceeds $ - $ - $ 4,305,000 $ - $ - $ - $ - $ -
Bond Premium - - 297,691 - - - - -
Transfer In - 500,000 500,000 - - - - -
Transfer Out - - - - - - - -
Total Other Sources (Uses)-$ 500,000$ 5,102,691$ -$ -$ -$ -$ -$
Net Increase (Decrease)(1,583,426)$ (1,467,312)$ 4,215,000$ (2,299,000)$ (1,687,670)$ (5,205,000)$ (3,990,000)$ (11,199,000)$
Ending Fund Balance $ 1,984,646 $ (44,708) $ 6,199,646 $ 3,768,420 $ 4,511,976 $ (693,024) $ (4,683,024) $ (15,882,024)
52 FY23 Proposed Budget
90
TOWN OF TROPHY CLUB
53 FY23 Proposed Budget
91
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
APPENDIX
54 FY23 Proposed Budget
92
Dept Description Replacement Year Amount Notes Funding
Community Development Vehicle FY23 40,000.00$ GF
Community Development Sander for ice FY23 12,000.00$ GF
Community Development Vehicle FY24 -$ GF
Fire SCBA Regulators, Harness and or Mask FY23 8,050.00$ "GF
Fire SCBA Regulators, Harness and or Mask FY23 8,050.00$ Under $5,000 ea., replace as needed GF
Fire SCBA Regulators, Harness and or Mask FY23 8,050.00$ Under $5,000 ea., replace as needed GF
Fire THERMAL IMAGER FY23 5,000.00$ Under $5,000 ea., replace as needed GF
Fire Portable Radio (2)FY23 17,000.00$ Replacing aging portable radios w APX8000 GF
Fire MOBILE RADIO FY23 8,500.00$ Replacing aging portable radios w APX8000 GF
Fire HAZMAT Detector FY23 5,000.00$ Under $5,000 ea.GF
Fire Power Cot Pro XT FY23 18,540.00$ July needs to be in FY22/23 GF
Fire Apparatus - Fire/Ems FY24 50,000.00$ Moved from C680 to S681 in 2020 GF
Fire THERMAL IMAGER FY24 5,000.00$ Under $5,000 ea., replace as needed GF
Fire Portable Radio (2)FY24 17,000.00$ Replacing aging portable radios w APX8000 GF
Fire MOBILE RADIO FY24 8,500.00$ Replacing aging portable radios w APX8000 GF
Fire HAZMAT Detector FY24 5,000.00$ Under $5,000 ea.GF
Fire LIFEPAC 15 heart monitor with BP and Capnography FY24 37,131.00$ June needs to be in FY23/24 GF
Fire Electronic EMS simulations manikin FY24 14,000.00$ FY24/25 GF
Fire Automated Chest Compression System FY24 18,000.00$ FY24/25 GF
Fire 2011 Ford Truck/ U681/Rehab FY25 50,000.00$ low miles in '21, should replace by '25 GF
Fire BULLARD ECLIPSE LDX THERMAL IMAGER FY25 5,000.00$ Under $5,000 ea., replace as needed GF
Fire Portable Radio (2)FY25 17,000.00$ Replacing aging portable radios w APX8000 GF
Fire MOBILE RADIO FY25 8,500.00$ Replacing aging portable radios w APX8000 GF
Fire Portable Radio (2)FY26 17,000.00$ Replacing aging portable radios w APX8000 GF
Fire MOBILE RADIO FY26 8,500.00$ Replacing aging portable radios w APX8000 GF
Fire SCUBA Cylinder (4)FY26 4,400.00$ GF
Fire Lifepac FY26 37,131.00$ Aug needs to be in FY25/26 GF
Fire EMS Equipment FY23 50,000.00$ GF
Fire EMS Equipment FY24 50,000.00$ GF
Fire EMS Equipment FY25 50,000.00$ GF
Fire EMS Equipment FY26 50,000.00$ GF
IT Equipment FY23 100,000.00$ GF
IT Equipment FY24 100,000.00$ GF
IT Equipment FY25 100,000.00$ GF
IT Equipment FY26 100,000.00$ GF
Parkland Dedication Indy East - Batting Cage Structure FY23 67,000.00$ PARKLAND
Parkland Dedication Indy East - Batting Cage Netting FY23 10,000.00$ PARKLAND
Parkland Dedication Indy East - Batting Cage Concrete Pad & Strucutre FY23 20,000.00$ PARKLAND
Parkland Dedication Harmony Park - North Playground Structure & Surfacing FY24 180,000.00$ PARKLAND
Parks Trailer FY23 15,000.00$ Enclosed Trailer GF
Parks Park Common Areas Security Lighting FY23 14,000.00$ Update to LED / Paint Poles GF
Parks Tennis Court Surfacing FY23 11,000.00$ Pending Pickle Ball Court GF
Parks Basketball Court Surfacing FY23 4,000.00$ Faded and chipping GF
Parks Entry Arch and Picnic Shelter - Paint FY23 3,000.00$ Repaint GF
Parks Concession Building - Exterior Paint FY23 4,000.00$ Repaint GF
Parks Concession Building - Interior Lighting FY23 3,000.00$ LED Retrofit GF
Parks Concession Building - Exterior Paint FY23 3,500.00$ Fading GF
Parks 4002 - 2010 Ford F-250 FY23 50,000.00$ Replacement GF
Parks 2012 Toro 36" GrandStand / Model # 74535 FY23 8,000.00$ Replacement GF
Parks 2001 Toro ReelMaster 3100D / Model # 03200 FY23 35,000.00$ Replacement GF
Parks 3 trailers FY23 17,000.00$ Replacement GF
Parks Gazebo Structure Painting FY24 3,000.00$ GF
Parks Concession Stand & Restroom Exterior Paint FY24 4,000.00$ GF
Parks Concession Stand Doors (Rollup and Standard)FY24 5,000.00$ GF
Parks Concession Stand Fixtures and Shelving FY24 3,500.00$ Bad Condition - Damaged and Faded GF
Parks Storage Building Exterior Paint FY24 3,000.00$ GF
Parks Concession Area Fixtures and Shelving FY24 3,000.00$ GF
Parks Restroom Fixtures and Partitions FY24 10,000.00$ Damaged components GF
Parks 4003 - 2013 Ford F-250 FY24 38,000.00$ Replacement GF
Parks 2016 Toro 36" GrandStand / Model # 74535 FY24 8,000.00$ Replacement GF
Parks 2014 Toro 60" Z-Master Mower / Model # 74915 FY24 13,000.00$ Replacement GF
Parks 2013 Lesco Spreader / Subaru EA190V FY24 5,500.00$ Replacement GF
Parks 2013 Lesco Spreader / Subaru EA190V FY24 5,500.00$ Replacement GF
Parks 2008 John Deere 3520 Tractor FY24 41,000.00$ Replacement GF
Parks Tennis Court Windscreens FY25 3,500.00$ GF
Parks Bocce Court Lighting and Electrical FY25 5,000.00$ Update to LED / Paint Poles GF
Parks Basketball Court Lighting FY25 5,000.00$ Update to LED / Paint Poles GF
Parks North Playground Shade Structure / Cover FY25 9,000.00$ Match scheme / paint struct.GF
Parks Restroom Lighting FY25 3,000.00$ LED Retrofit GF
Parks Wrought Iron Fencing - Paint FY25 6,500.00$ GF
Parks Field 1 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF
Parks Field 2 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF
Parks Field 3 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF
Parks Field 4 Bleacher Shade Structure FY25 3,000.00$ Fabric Replacement GF
Parks Baseball Field Bleachers and Players Benches FY25 5,000.00$ Match Scheme and repairs GF
Parks 4001 - 2017 Ford F-150 FY25 28,000.00$ Replacement GF
Parks 2015 Toro 60" Z-Master Mower / Model # 74915 FY25 13,000.00$ Replacement GF
Parks 2018 Toro Reel Master 3100-D / Model # 03170 FY25 35,000.00$ Replacement GF
Parks 2017 Toro Sand Pro 3040 / Model # 08703 FY25 24,000.00$ Replacement GF
Parks Restrooms Fixtures and Partitions FY26 10,000.00$ Bad Condition - Damaged and Faded GF
Parks Soccer Fields Fencing - Paint FY26 3,500.00$ GF
Parks Concession Building - Concession Area Fixtures and Shelving FY26 400.00$ GF
Parks Restroom Fixtures and Partitions FY26 10,000.00$ GF
Parks Baseball Field Bleachers and Players Benches FY26 10,000.00$ GF
Parks 4010 - 2017 Ford F-250 FY26 38,000.00$ Replacement GF
Parks 2018 Toro 36" GrandStand / Model # 74534 FY26 8,000.00$ Replacement GF
Parks 2016 Toro 60" Z-Master Mower / Model # 74915 FY26 13,000.00$ Replacement GF
Parks 2018 Toro Wokman HDX (Diesel) / Model # 07365 FY26 30,000.00$ Replacement GF
Parks 2018 Toro Sand Pro 3040 / Model # 08703 FY26 24,000.00$ Replacement GF
Police Replace officers leather gear: $300 per officer FY23 10,000.00$ CCPD
Police Body camera replacement plan, 25 units This includes the Code
enforcement and Building inspector cameras FY23 25,000.00$ CCPD
Police
Vehicles video systems replacement plan 2 per year (the PD has 9
units) One of the nine is used for the interview room FY23 12,000.00$
CCPD
Police Unit 1800 (P) Ford FY23 60,000.00$ CCPD
Police Unit 1600 (P) Ford FY23 60,000.00$ CCPD
Police Unit 1202 (A) Chevrolet FY23 60,000.00$ CCPD
Police Handheld Fingerprint scanners (2)FY23 3,500.00$ CCPD
Police K-9 Drug Dog FY24 25,000.00$ CCPD
Police Unit 1801(A) Ford FY24 50,000.00$ CCPD
Future Capital Equipment Replacement
55 FY23 Proposed Budget
93
Dept Description Replacement Year Amount Notes Funding
Police
Vehicles video systems replacement plan 2 per year (the PD has 9
units) One of the nine is used for the interview room FY24 12,000.00$
CCPD
Police Replace the PD trailers:FY24 15,000.00$ CCPD
Police Handheld Radar units replacement plan, 4 units FY24 2,500.00$ CCPD
Police
Vehicles video systems replacement plan 2 per year (the PD has 9
units) One of the nine is used for the interview room FY24 12,000.00$
CCPD
Police Unit 2021 (P) Chevrolet FY24 50,000.00$ CCPD
Police Unit 2000 (P) Chevrolet FY24 50,000.00$ CCPD
Police Police Bikes (5)FY24 8,000.00$ CCPD
Police
Vehicles video systems replacement plan 2 per year (the PD has 9
units) One of the nine is used for the interview room FY25 12,000.00$
CCPD
Police Handheld Radar units replacement plan, 4 units FY25 2,500.00$ CCPD
Police
Police Portable Radio replacement program: Portable radios 8
year program, approximately 7 per year for a total of 21 FY25 40,000.00$
CCPD
Police
Vehicles video systems replacement plan 2 per year (the PD has 9
units) One of the nine is used for the interview room FY25 12,000.00$
CCPD
Police Unit 2022 (P) Chevrolet FY25 55,000.00$ CCPD
Police Unit 1900 (A) Command vehicle: Chevrolet FY25 50,000.00$ CCPD
Police Unit 1702 (A) COP vehicle: Ford FY25 30,000.00$ CCPD
Police
Vehicles video systems replacement plan 2 per year (the PD has 9
units) One of the nine is used for the interview room FY26 12,000.00$
CCPD
Police
Police Portable Radio replacement program: Portable radios 8
year program, approximately 7 per year for a total of 21 FY26 40,000.00$
CCPD
Police
Vehicles video systems replacement plan 2 per year (the PD has 9
units) One of the nine is used for the interview room FY26 12,000.00$
CCPD
Police Unit 1701 (A) Police Pickup: GMC FY26 50,000.00$ CCPD
Recreation Deck furniture: Combined total of the following 4 items FY23 11,786.00$ GF
Recreation Tables - price is per table; 3 tables total FY23 Poor- most are stained. Several are uneven and weathered.GF
Recreation Dining Chairs - price per chair; 14 chairs total FY23 Fair - many need re-strapping GF
Recreation Lounge Chairs - price per chair; 11 chairs total FY23 Fair - many need re-strapping GF
Recreation Chaise Lounges - price per chair; 30 chairs total FY23 Fair - many need re-strapping GF
Recreation Pool Chair Lift FY23 7,000.00$ Good GF
Recreation Mushroom Waterfall FY23 7,000.00$ Good - could use re-painting GF
Recreation Pulsar 45 feeder (splash pad)FY23 6,843.00$ Good – recently replaced solenoid and tubing GF
Recreation Pulsar 45 feeder (wading pool)FY23 6,843.00$ Good GF
Recreation Pulsar 140 feeder (comp pool)FY23 7,745.00$ Good GF
Recreation Splash Pad Features - clean and refinsh FY23 45,000.00$ Fair – need epoxy refinishing. Some need re-bolting to ground or
spray features.GF
Recreation 2009 Wacker Neuson Generator / Model # G70 FY23 55,000.00$ GF
Recreation Replace perimeter competition pool grating FY24 39,323.88$ Currently in budget GF
Recreation Shade structures: Combined total of the following 2 items FY24 14,399.00$ GF
Recreation Rectangular- price each (3 total)FY24 2,300.00$ GF
Recreation Umbrellas- price each (3 total)FY24 2,500.00$ GF
Recreation Wading pool sand filter FY24 9,800.00$ Good- needs media replacement GF
Recreation Competition pool sand filters (same as splash pad)FY24 14,700.00$ Good – needs media replacement GF
Recreation Splash pad sand filters (same as competition pool)FY24 14,700.00$ National no longer manufactures
filters.GF
Recreation Shade structures: Combined total of the following 2 items FY24 13,199.00$ GF
Recreation Rectangular- price per unit (3 total)FY24 2,300.00$ Good GF
Recreation Triangular- price per unit (5 total)FY24 2,100.00$ Good GF
Recreation Deck Furniture: combined total of the following 3 items FY24 16,742.00$ GF
Recreation Picnic Tables - price per table; 5 tables total FY24 810.00$ Good GF
Recreation Lounge Chairs - price per chair; 18 chairs total FY24 147.01$ Fair - many need re-strapping GF
Recreation Chaise Lounges - price per chair; 40 chairs total FY24 263.38$ Fair - many need re-strapping GF
Recreation Slide Mats - 7 mats total FY24 10,000.00$ Fair - 3 of 7 need replacing GF
Recreation Splash Pad Feature - Treasure Island FY25 276,108.00$ Poor - needs repairs to underlying plumbing. Fiberglass repairs
and paint matching completed June 2020 GF
Recreation Parking Lot Lights FY26 16,095.00$ Good GF
Recreation Pool Lights FY26 5,365.00$ Good GF
Recreation Pavillion Structure FY26 9,524.00$ GF
Recreation Slide FY26 47,935.00$ Good GF
Recreation UV light sanitizer system FY26 25,000.00$ Poor- needs replacement and
servicing GF
Trophy Club Park Picnic Tables (17)FY23 5,000.00$ Match Scheme and replace damaged TCP
Trophy Club Park Pavilions (12)FY23 21,000.00$ Faded- needs painting and repairs TCP
Trophy Club Park Annual MotoX track Maintenance - Equipment FY23 4,000.00$ Equipment Rental - Loader, roller, tiller TCP
Trophy Club Park Annual MotoX track Maintenance - Materials FY23 5,500.00$ Materials - Clay, sand, topsoil TCP
Trophy Club Park Annual MotoX track Maintenance - Labor FY23 3,000.00$ Labor TCP
Trophy Club Park TCP - 2014 Bobcat T650-M FY23 60,000.00$ TCP
Trophy Club Park VenTek Machine & Gate FY24 50,000.00$ TCP
Trophy Club Park Picnic Tables (17)FY24 5,000.00$ Match Scheme and replace damaged TCP
Trophy Club Park Annual MotoX track Maintenance - Equipment FY24 4,000.00$ Equipment Rental - Loader, roller, tiller TCP
Trophy Club Park Annual MotoX track Maintenance - Materials FY24 5,500.00$ Materials - Clay, sand, topsoil TCP
Trophy Club Park Annual MotoX track Maintenance - Labor FY24 3,000.00$ Labor TCP
Trophy Club Park Restrooms FY25 100,000.00$ Add 2nd location TCP
Trophy Club Park Picnic Tables (17)FY25 5,000.00$ Match Scheme and replace damaged TCP
Trophy Club Park Annual MotoX track Maintenance - Equipment FY25 4,000.00$ Equipment Rental - Loader, roller, tiller TCP
Trophy Club Park Annual MotoX track Maintenance - Materials FY25 5,500.00$ Materials - Clay, sand, topsoil TCP
Trophy Club Park Annual MotoX track Maintenance - Labor FY25 3,000.00$ Labor TCP
Trophy Club Park Storage Shed FY26 5,000.00$ Replacement TCP
Trophy Club Park Security Cameras (2)FY26 8,000.00$ Replacement TCP
Trophy Club Park Annual MotoX track Maintenance - Equipment FY26 4,000.00$ Equipment Rental - Loader, roller, tiller TCP
Trophy Club Park Annual MotoX track Maintenance - Materials FY26 5,500.00$ Materials - Clay, sand, topsoil TCP
Trophy Club Park Annual MotoX track Maintenance - Labor FY26 3,000.00$ Labor TCP
Trophy Club Park TCP Camera Replacment FY23 7,000.00$ TCP
Trophy Club Park Opticom for TCP FY23 5,000.00$ TCP
Recreation Swimming Pool Project Year 1 FY23 2,000,000.00$ CIP
Recreation Swimming Pool Project Year 2 FY24 1,000,000.00$ CIP
6,677,280.27$
-$
56 FY23 Proposed Budget
94
2022 Tax Rate Calculation Notice
Taxing Unit Name: _____________________________
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
Voter Approval Rate
Di Minimis Rate (if applicable)
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 calculation worksheet that is
attached to this document.
Proposed M&O_______________ (Maintenance & Operation Rate)
Proposed I&S_________________ (Interest & Sinking or Debt Rate)
(proposed I&S rate must match line 48 on worksheet)
Proposed Total Rate___________
As a representative of _______________________, I approve the Tax Rate Calculation and have provided the
proposed tax rate for the taxing entity listed above.
_______________________________
Printed name
________________________________ ____________
Signature Date
57 FY23 Proposed Budget
95
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 • 5-22/9
Form 50-8562022 Tax Rate Calculation WorksheetTaxing Units Other Than School Districts or Water Districts
____________________________________________________________________________ ________________________________
Taxing Unit Name Phone (area code and number)
____________________________________________________________________________ ________________________________
Taxing Unit’s Address, City, State, ZIP Code Taxing Unit’s Website Address
GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate 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 shall certify that the officer or
employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. 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 Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for
Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
The Comptroller’s office provides this worksheet to assist taxing units in determining 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 evaluate 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 appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
1. 2021 total taxable value. Enter the amount of 2021 taxable value on the 2021 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 value 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 increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1 $ _____________
2.2021 tax ceilings. Counties, cities and junior college districts. Enter 2021 total taxable value of homesteads with tax ceilings. These include the
homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in
2021 or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________
3.Preliminary 2021 adjusted taxable value. Subtract Line 2 from Line 1.$ _____________
4.2021 total adopted tax rate.$ __________/$100
5.
A. Original 2021 ARB values:............................................................................ $ _____________
B.2021 values resulting from final court decisions:..................................................... - $ _____________
C.2021 value loss. Subtract B from A.3 $ _____________
6.
A. 2021 ARB certified value: ............................................................................ $ _____________
B.2021 disputed value:................................................................................. - $ _____________
C.2021 undisputed value. Subtract B from A. 4 $ _____________
7.2021 Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________
2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value.
2021 taxable value subject to an appeal under Chapter 42, as of July 25.
1 Tex. Tax Code § 26.012(14)
2 Tex. Tax Code § 26.012(14)
3 Tex. Tax Code § 26.012(13)
4 Tex. Tax Code § 26.012(13)
TOWN OF TROPHY CLUB
2,398,772,984
404,792,332
1,993,980,652
0.445000
49,933,372
43,863,168
6,070,204
11,214,061
2,242,812
8,971,249
15,041,453
58 FY23 Proposed Budget
96
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
8.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________
9.2021 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2021. Enter the 2021 value of property in deannexed
territory. 5 $ _____________
10.
A. Absolute exemptions. Use 2021 market value: ......................................................... $ _____________
B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption
times 2021 value:...................................................................................... + $ _____________
C. Value loss. Add A and B. 6 $ _____________
11.
A. 2021 market value:................................................................................... $ _____________
B.2022 productivity or special appraised value:........................................................ - $ _____________
C. Value loss. Subtract B from A. 7 $ _____________
12.Total adjustments for lost value. Add Lines 9, 10C and 11C.$ _____________
13.2021 captured value of property in a TIF. Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax
increment financing zone for which 2021 taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised
value in line 18D, enter 0.$ _____________
14.2021 total value. Subtract Line 12 and Line 13 from Line 8.$ _____________
15.Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________
16.Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year
2021. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors.
Do not include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. 9 $ _____________
17.Adjusted 2021 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________
18.
A. Certified values:...................................................................................... $ _____________
B.Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property:........... - $ _____________
D. Tax increment financing: Deduct the 2022 captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the 2022 taxes will be deposited into the tax increment
fund. Do not include any new property value that will be included in Line 23 below. 12 .................... - $ _____________
E. Total 2022 value. Add A and B, then subtract C and D.$ _____________
2021 taxable value lost because property first qualified for an exemption in 2022. If the taxing unit 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 disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2022 does not create a
new exemption or reduce taxable value.
2021 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 2022. Use only properties that qualified in 2022 for the first time; do not use
properties that qualified in 2021.
Total 2022 taxable value on the 2022 certified appraisal roll today. This value includes only certified values or certified estimate of
values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners
age 65 or older or disabled. 11
5 Tex. Tax Code § 26.012(15)
6 Tex. Tax Code § 26.012(15)
7 Tex. Tax Code § 26.012(15)
8 Tex. Tax Code § 26.03(c)
9 Tex. Tax Code § 26.012(13)
10 Tex. Tax Code § 26.012(13)
11 Tex. Tax Code § 26.012, 26.04(c-2)
12 Tex. Tax Code § 26.03(c)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
2,009,022,105
0
571,310
3,080,559
3,651,869
0
0
0
3,651,869
20,435,925
1,984,934,311
8,832,957
21,619
8,854,576
2,447,918,240
0
26,659,168
2,421,259,072
59 FY23 Proposed Budget
97
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
20.2022 tax ceilings. Counties, cities and junior colleges enter 2022 total taxable value of homesteads with tax ceilings. These include the home-
steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or
a prior year for homeowners age 65 or older or disabled, use this step.16 $ _____________
21.2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________
22.Total 2022 taxable value of properties in territory annexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022
value of property in territory annexed. 18 $ _____________
23. Total 2022 taxable value of new improvements and new personal property located in new improvements. New means the item was
not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to
exist-ing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have
been brought into the taxing unit after Jan. 1, 2021 and be located in a new improvement. New improvements do include property on which
a tax abatement agreement has expired for 2022. 19 $ _____________
24.Total adjustments to the 2022 taxable value. Add Lines 22 and 23.$ _____________
25.Adjusted 2022 taxable value. Subtract Line 24 from Line 21.$ _____________
26.2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20 $ __________/$100
27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2022 county NNR tax rate. 21 $ __________/$100
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
19.
A.2022 taxable value of properties under protest. The chief appraiser certifies a list of properties still
under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any,
or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest
of these values. Enter the total value under protest. 14.................................................... $ _____________
B. 2022 value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable properties that the chief 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 this list of properties, the chief appraiser includes the market value,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the lower market, appraised or taxable value
(as appropriate). Enter the total value of property not on the certified roll. 15 .............................. + $ _____________
C. Total value under protest or not certified. Add A and B.$ _____________
Total value of properties under protest or not included on certified appraisal roll. 13
Line Voter-Approval Tax Rate Worksheet Amount/Rate
28.2021 M&O tax rate. Enter the 2021 M&O tax rate.$ __________/$100
29.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue
Tax Rate Worksheet.$ _____________
SECTION 2: Voter-Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split
into two separate rates:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds
and other debt secured by property tax revenue.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate
exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
13 Tex. Tax Code § 26.01(c) and (d)
14 Tex. Tax Code § 26.01(c)
15 Tex. Tax Code § 26.01(d)
16 Tex. Tax Code § 26.012(6)(B)
17 Tex. Tax Code § 26.012(6)
18 Tex. Tax Code § 26.012(17)
19 Tex. Tax Code § 26.012(17)
20 Tex. Tax Code § 26.04(c)
21 Tex. Tax Code § 26.04(d)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
231,126,126
854,136
231,980,262
473,342,479
2,179,896,855
0
12,740,539
12,740,539
2,167,156,316
0.408580
0.335000
2,009,022,105
60 FY23 Proposed Budget
98
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
30. Total 2021 M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ _____________
31.
A.M&O taxes refunded for years preceding tax year 2021. Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court decisions,
Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. .............. + $ _____________
B. 2021 taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no 2022 captured appraised value in
Line 18D, enter 0....................................................................................... – $ _____________
C.2021 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 this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in D below. The taxing unit receiving the function will add this amount in
D below. Other taxing units enter 0. .................................................................... +/- $ _____________
D. 2021 M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function..................................................... $ _____________
E.Add Line 30 to 31D.$ _____________
32. Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
33. 2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100
34.
A.2022 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________
B.2021 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county-paid facilities 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 mandate applies................. – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
35.
A.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 1, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose. ... ..... $ _____________
B. 2021 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 1, 2020 and ending on June 30, 2021, less any state assistance received
for the same purpose................................................................................... – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
Adjusted 2021 levy for calculating NNR M&O rate.
Rate adjustment for state criminal justice mandate. 23
Rate adjustment for indigent health care expenditures. 24
22 [Reserved for expansion]
23 Tex. Tax Code § 26.044
24 Tex. Tax Code § 26.0441
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
6,730,224
16,292
43,705
0
-27,413
6,702,811
2,167,156,316
0.309290
0
0
0
0
0
0
0
0
61 FY23 Proposed Budget
99
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
36.Rate adjustment for county indigent defense compensation. 25
A.2022 indigent defense compensation expenditures. Enter the amount paid by a county to provide
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
June 30, 2022, less any state grants received by the county for the same purpose . . . . . . . . . . . . . . . . . .
B. 2021 indigent defense compensation expenditures. Enter the amount paid by a county to provide
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, 2020 and ending onJune 30, 2021, less any state grants received by the county for the same purpose. . . . . . . . . . . . . .
C. Subtract B from A and divide by Line 32 and multiply by $100............................................
D.Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................
$ _____________
$ _____________
$ __________/$100
$ __________/$100
E.Enter the lesser of C and D. If not applicable, enter 0.$ __________/$100
37.Rate adjustment for county hospital expenditures. 26
A.2022 eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2021 and
ending on June 30, 2022. .............................................................................. $ _____________
B. 2021 eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2020 and
ending on June 30, 2021. .............................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100
E.Enter the lesser of C and D, if applicable. If not applicable, enter 0.$ __________/$100
40.
A.Enter the amount of additional sales tax collected and spent on M&O expenses in 2021, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
of sales tax spent ...................................................................................... $ _____________
B.Divide Line 40A by Line 32 and multiply by $100 ........................................................ $ __________/$100
C. Add Line 40B to Line 39.$ __________/$100
39.Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100
38.
A.Amount appropriated for public safety in 2021. Enter the amount of money appropriated for public
safety in the budget adopted by the municipality for the preceding fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _____________
B. Expenditures for public safety in 2021. Enter the amount of money spent by the municipality for public
safety during the preceding fiscal year .................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100 ........................................... $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
41.2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.$ __________/$100
Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality
for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a
population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code 26.0444 for more information.
Adjustment for 2021 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent addi-
tional sales tax on M&O expenses in 2021 should complete this line. These entities will deduct the sales tax gain rate for 2022 in Section 3.
Other taxing units, enter zero.
Special Taxing Unit. 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 unit, multiply Line 40C by 1.035.
25 Tex. Tax Code § 26.0442
26 Tex. Tax Code § 26.0443
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.309290
0
0
0.309290
0.320115
62 FY23 Proposed Budget
100
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
D41. Disaster Line 41 (D41): 2022 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an
area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing
unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing
unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of
If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 If the taxing unit does not qualify, do not complete
Disaster Line 41 (Line D41).$ __________/$100
42.
A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts
meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district
budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or
other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. 28
Enter debt amount .................................................................................... $ _____________
B.Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________
D.Subtract amount paid from other resources ............................................................ – $ _____________
E.Adjusted debt. Subtract B, C and D from A.$ _____________
43. Certified 2021 excess debt collections. Enter the amount certified by the collector. 29 $ _____________
44. Adjusted 2022 debt. Subtract Line 43 from Line 42E.$ _____________
45.
A. Enter the 2022 anticipated collection rate certified by the collector. 30 .................................... ____________%
B.Enter the 2021 actual collection rate. ................................................................... ____________%
C. Enter the 2020 actual collection rate. ................................................................... ____________%
D.Enter the 2019 actual collection rate. ................................................................... ____________%
E.If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest
collection rate from B, C and D. If the anticipated 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 than 100%. 31 ____________%
46. 2022 debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________
47. 2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
48. 2022 debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100
49. 2022 voter-approval tax rate. Add Lines 41 and 48.$ __________/$100
D49. Disaster Line 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing
unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48.$ __________/$100
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred, or
2) the third tax year after the tax year in which the disaster occurred
Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be
paid on debts that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year, and
(4) are not classified in the taxing unit’s budget as M&O expenses.
2022 anticipated collection rate.
27 Tex. Tax Code § 26.042(a)
28 Tex. Tax Code § 26.012(7)
29 Tex. Tax Code § 26.012(10) and 26.04(b)
30 Tex. Tax Code § 26.04(b)
31 Tex. Tax Code §§ 26.04(h), (h-1) and (h-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
0
2,547,193
0
0
0
2,547,193
371,666
2,175,527
100.00
99.50
98.90
99.90
100.00
2,175,527
2,179,896,855
0.099799
0.419914
63 FY23 Proposed Budget
101
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval
tax rate.$ __________/$100
Line Additional Sales and Use Tax Worksheet Amount/Rate
51. Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for
the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November 2021, enter 0.$ _____________
52.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti-
mated sales tax revenue. 33
$ _____________
53.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
54.Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$ __________/$100
55.2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$ __________/$100
56.2022 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if
you adopted the additional sales tax before November 2021.$ __________/$100
57.2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable,
of the Voter-Approval Tax Rate Worksheet.$ __________/$100
58.2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$ __________/$100
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
59.Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38 $ _____________
60.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
61.Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$ __________/$100
62.2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$ __________/$100
SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes
Cities, counties and hospital districts may levy a sales tax specifically 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.
This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the
additional sales tax.
Taxing units that adopted the sales tax in November 2021 or in May 2022. Multiply the amount on Line 51 by the sales tax rate
(.01, .005 or .0025, as applicable) and multiply the result by .95. 34
- or -
Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previous four quarters. Do not
multiply by .95.
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, device or method for the control of air, water or land pollution. This includes any land, structure, building,
installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The
taxing unit’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.
This section should 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.
32 Tex. Tax Code § 26.041(d)
33 Tex. Tax Code § 26.041(i)
34 Tex. Tax Code § 26.041(d)
35 Tex. Tax Code § 26.04(c)
36 Tex. Tax Code § 26.04(c)
37 Tex. Tax Code § 26.045(d)
38 Tex. Tax Code § 26.045(i)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
0.419914
0.419914
0
2,179,896,855
0
0.419914
0
0
0
2,179,896,855
0
0.408580
0.408580
64 FY23 Proposed Budget
102
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
Line Unused Increment Rate Worksheet Amount/Rate
63. 2021 unused increment rate. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. If
the number is less than zero, enter zero.$ __________/$100
64.2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If
the number is less than zero, enter zero. $ __________/$100
65.2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$ __________/$100
66.2022 unused increment rate. Add Lines 63, 64 and 65.$ __________/$100
67.2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).$ __________/$100
Line De Minimis Rate Worksheet Amount/Rate
68. Adjusted 2022 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ __________/$100
69.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
70.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$ __________/$100
71.2022 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100
72.De minimis rate. Add Lines 68, 70 and 71.$ __________/$100
The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years. 39 In
a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero.
The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios:
• a tax year before 2020; 40
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 or
• after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government
Code Section 120.002(a) without the required voter approval. 42
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 43
SECTION 6: De Minimis 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 unit. 44
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45
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 calculated its voter-approval tax rate in the manner
provided 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 Tax
Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 47
This section will apply to a taxing unit other than a special taxing unit that:
• directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and
• the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the
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.
39 Tex. Tax Code § 26.013(a)
40 Tex. Tax Code § 26.013(c)
41 Tex. Tax Code §§ 26.0501(a) and (c)
42 Tex. Local Gov’t Code § 120.007(d), effective Jan. 1, 2022
43 Tex. Tax Code § 26.063(a)(1)
44 Tex. Tax Code § 26.012(8-a)
45 Tex. Tax Code § 26.063(a)(1)
46 Tex. Tax Code §26.042(b)
47 Tex. Tax Code §26.042(f)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
0.006606
0.020157
0
0.026763
0.446677
0.309290
2,179,896,855
0.022936
0.099799
0.432025
65 FY23 Proposed Budget
103
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
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 election 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 taxing unit because it is still within
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)(1) or (2).
Line Emergency Revenue Rate Worksheet Amount/Rate
73.2021 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100
75.Increase in 2021 tax rate due to disaster. Subtract Line 74 from Line 73.$ __________/$100
76.Adjusted 2021 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________
77.Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.$ _____________
78.Adjusted 2022 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 multiply by $100. 49 $ __________/$100
80.2022 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49,
Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67
(taxing units with the unused increment rate).$ __________/$100
74.
$ __________/$100
Adjusted 2021 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line.
If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41
(D41) of the 2021 worksheet due to a disaster, enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49.
- or -
If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on
Disaster Line 41 (D41) in 2021, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter-approval tax rate the taxing unit would have calculated in 2021 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the year(s) following the disaster. 48 Enter the final adjusted 2021 voter-approval tax rate from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2021 voter-approval tax rate without calculating a disaster tax rate or holding an election due
to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet.
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. ................................................................................................................$ __________/$100
As applicable, enter the 2022 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales
tax). Indicate the line number used: ______
Vot over-appr al tax rate ...................................................................................................................$ __________/$100
As applicable, enter the 2022 voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales
tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue).
Indicate the line number used: ______
De minimis rate...........................................................................................................................$ __________/$100
If applicable, enter the 2022 de minimis rate from Line 72.
SECTION 9: Taxing Unit Representative Name and Signature
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 the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in Tax Code. 50
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________ ________________________________________
Taxing Unit Representative Date
48 Tex. Tax Code §26.042(c)
49 Tex. Tax Code §26.042(b)
50 Tex. Tax Code §§ 26.04(c-2) and (d-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9
0.408580
0.446677
0.432025
0.445000
1,984,934,311
0
0.445000
8,832,957
2,167,156,316
0
0.446677
26
80
66 FY23 Proposed Budget
104
Notice about 2022 Tax Rates
Property tax rates in TOWN OF TROPHY CLUB.
This notice concerns the 2022 property tax rates for TOWN OF TROPHY CLUB. This notice
provides information about two tax rates used in adopting the current tax year's tax rate. The no-
new-revenue tax rate would Impose the same amount of taxes as last year if you compare properties
taxed in both years. In most cases, the voter-approval tax rate is the highest tax rate a taxing unit can
adopt without holding an election. In each case, these rates are calculated by dividing the total
amount of taxes by the current taxable value with adjustments as required by state law. The rates are
given per $100 of property value.
This year's no-new-revenue tax rate $0.408580/$100
This year's voter-approval tax rate $0.446677/$100
To see the full calculations, please visit 1505 E. McKinney Street
Denton, TX 76209 for a copy of the Tax Rate Calculation Worksheet.
Unencumbered Fund Balances
The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal
year. These balances are not encumbered by corresponding debt obligation.
Type of Fund Balance
GENERAL FUND 5,800,000
DEBT SERVICE FUND 94,000
Current Year Debt Service
The following amounts are for long-term debts that are secured by property taxes. These amounts
will be paid from upcoming property tax revenues (or additional sales tax revenues, if applicable).
Description of Debt
Principal or Contract
Payment to be Paid
from Property Taxes
Interest to be
Paid from
Property Taxes
Other Amounts
to be Paid Total Payment
CO SERIES 2004 33,000 3,230 0 36,230
CO SERIES 2013 265,000 26,468 0 291,468
CO SERIES 2014 120,000 55,637 0 175,637
GO REFUNDING SERIES
2015
235,000 15,696 0 250,696
GO SERIES 2016 230,000 97,325 0 327,325
CO SERIES 2016 195,000 84,806 0 279,806
CO SERIES 2017 165,000 88,675 0 253,675
GO REFUNDING SERIES
2020
240,000 23,606 0 263,606
CO SERIES 2021 575,000 93,750 0 668,750
0 0 0 0
0 0 0 0
Total required for 2022 debt service $2,547,193
- Amount (if any) paid from funds listed in
unencumbered funds $0
- Amount (if any) paid from other resources $0
- Excess collections last year $371,666
= Total to be paid from taxes in 2022 $2,175,527
+ Amount added in anticipation that the unit will
collect only 100.00% of its taxes in 2022 $0
= Total debt levy $2,175,527
This notice contains a summary of actual no-new-revenue and voter-approval calculations as
certified by Michelle French, Denton County Tax Assessor/Collector on 07/29/2022 .
Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can
easily access information regarding your property taxes, including information about proposed tax
rates and scheduled public hearings of each entity that taxes your property.
67 FY23 Proposed Budget
105
The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to
limit the rate of growth of property taxes in the state.
68 FY23 Proposed Budget
106
Revenues - General Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
General Fund Revenues 01-000-40100 General Revenues Property Taxes 7,700,000 8,349,014 10,441,382 10,752,910
General Fund Revenues 01-000-40125 General Revenues Property Taxes/Delinquent 10,000 10,000 10,000 10,000
General Fund Revenues 01-000-40150 General Revenues Property Taxes/Penalty & Interest 20,000 10,000 10,000 10,000
General Fund Revenues 01-000-40300 General Revenues Sales Tax 1,375,000 1,400,000 1,450,425 1,502,667
General Fund Revenues 01-000-40360 General Revenues Mixed Beverage Tax 75,000 80,000 82,400 84,872
General Fund Revenues 01-000-41050 General Revenues Electric Franchise 500,000 500,000 505,000 510,050
General Fund Revenues 01-000-41100 General Revenues Gas Franchise 135,000 135,000 136,350 137,714
General Fund Revenues 01-000-41150 General Revenues Telecommunication Franchise 37,500 37,500 37,500 37,500
General Fund Revenues 01-000-41200 General Revenues Cable Franchise 40,000 55,000 55,000 55,000
General Fund Revenues 01-000-41250 General Revenues Refuse Franchise 150,000 150,000 150,000 150,000
General Fund Revenues 01-000-41300 General Revenues Building Permits 76,000 40,000 35,000 35,000
General Fund Revenues 01-000-41301 General Revenues Residential Building Permits 3,000 5,000 5,000 5,000
General Fund Revenues 01-000-41305 General Revenues Swimming Pool Permits 6,000 5,000 5,000 5,000
General Fund Revenues 01-000-41310 General Revenues MEP Permits 10,000 5,000 5,000 5,000
General Fund Revenues 01-000-41320 General Revenues Fire Permits/Sprinkler 5,000 5,000 5,000 5,000
General Fund Revenues 01-000-41325 General Revenues Health Inspection Fees 5,000 5,000 5,000 5,000
General Fund Revenues 01-000-41330 General Revenues Miscellaneous Permits 120,000 125,000 100,000 100,000
General Fund Revenues 01-000-42100 General Revenues Intergovernmental Transfer MUD 898,700 925,661 0 0
General Fund Revenues 01-000-42500 General Revenues Grant Revenue 270,000 85,000 85,000 85,000
General Fund Revenues 01-000-43002 General Revenues City Vehicle Registration Fees/Child Safety 20,000 10,000 10,000 10,000
General Fund Revenues 01-000-43004 General Revenues Restitution 750 0 0 0
General Fund Revenues 01-000-43011 General Revenues Records Management Revenue 1,000 1,010 1,020 1,030
General Fund Revenues 01-000-43100 General Revenues Municipal Court Fines/Fees 60,000 60,000 60,600 61,206
General Fund Revenues 01-000-43105 General Revenues Municipal Court - Child Safety Fees 1,105 580 580 580
General Fund Revenues 01-000-43220 General Revenues Zoning Fees 1,235 0 0 0
General Fund Revenues 01-000-43225 General Revenues Platting Fees 390 0 0 0
General Fund Revenues 01-000-43230 General Revenues Developer Fees 850 0 0 0
General Fund Revenues 01-000-43240 General Revenues P&Z Administrative Fees 1,375 300 300 300
General Fund Revenues 01-000-43310 General Revenues Day Camp Programs 75,000 80,000 80,000 80,000
General Fund Revenues 01-000-43315 General Revenues Community Events Revenue 2,000 10,000 10,000 10,000
General Fund Revenues 01-000-43320 General Revenues Pool Entry Fees 65,000 60,000 60,000 60,000
General Fund Revenues 01-000-43325 General Revenues Pool Rentals 10,000 10,000 10,000 10,000
General Fund Revenues 01-000-43330 General Revenues Swim Team Programs 35,000 25,000 25,000 25,000
General Fund Revenues 01-000-43335 General Revenues Aquatic Programs 11,000 11,000 11,000 11,000
General Fund Revenues 01-000-43340 General Revenues Pool Concessions 11,100 11,221 11,333 11,447
General Fund Revenues 01-000-43425 General Revenues Denton/Tarrant County - EMS/Fire 17,000 17,000 17,000 17,000
General Fund Revenues 01-000-43600 General Revenues Animal Control 100 500 500 500
General Fund Revenues 01-000-43650 General Revenues Miscellaneous Police Revenue 100 100 100 100
General Fund Revenues 01-000-43800 General Revenues Convenience Fees 100 500 500 500
General Fund Revenues 01-000-44000 General Revenues EMS Runs 150,000 153,015 154,545 156,091
General Fund Revenues 01-000-44001 General Revenues NISD Contract for SRO 127,035 130,000 133,900 137,917
General Fund Revenues 01-000-44003 General Revenues PID Reimbursement 732 0 0 0
General Fund Revenues 01-000-44004 General Revenues PID Fire Assessment 528,546 557,308 0 0
General Fund Revenues 01-000-44006 General Revenues CIA Lien Revenues 0 0 0 0
General Fund Revenues 01-000-45100 General Revenues Recreation Rentals 45,000 65,000 50,000 50,000
General Fund Revenues 01-000-45110 General Revenues Rec Concessions 20,000 20,000 20,000 20,000
General Fund Revenues 01-000-45150 General Revenues Cell Tower Lease Revenue 65,000 65,000 65,000 65,000
General Fund Revenues 01-000-46000 General Revenues Donations 200 0 0 0
General Fund Revenues 01-000-47000 General Revenues Interest Income 24,000 24,000 24,000 24,000
General Fund Revenues 01-000-48008 General Revenues Auction Sales 39,000 0 0 0
General Fund Revenues 01-000-48009 General Revenues Vending Revenue 600 1,000 1,000 1,000
General Fund Revenues 01-000-49220 General Revenues Transfer In 0 0 0 0
General Fund Revenues 01-000-51012 General Revenues Miscellaneous Revenue 18,205 10,000 25,000 25,000
Total $12,767,623 $13,249,709 $13,894,435 $14,273,384
107
Town Manager's Office
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
140 - Town Manager 01-140-50100 Manager's Office Expenses Salaries - Regular Added back the Assistant to the Town Manager Position and changed the Admin Assistant to Records Clerk/Admin 382,102 451,212 460,236 469,440
140 - Town Manager 01-140-50103 Manager's Office Expenses Merits 0 6,255 0 0
140 - Town Manager 01-140-50130 Manager's Office Expenses Salaries - Overtime 140 0 0 0
140 - Town Manager 01-140-50140 Manager's Office Expenses Salaries - Longevity 1,745 983 1,002 1,022
140 - Town Manager 01-140-50145 Manager's Office Expenses Salaries - Stipend 0 0 0 0
140 - Town Manager 01-140-50160 Manager's Office Expenses Certification Pay 2,450 1,200 1,224 1,248
140 - Town Manager 01-140-50165 Manager's Office Expenses Salaries - Cell Phone Stipend 2,429 3,000 3,900 3,900
140 - Town Manager 01-140-51200 Manager's Office Expenses Retirement 70,265 77,012 78,552 80,123
140 - Town Manager 01-140-51210 Manager's Office Expenses Medical Insurance 34,193 40,783 41,599 42,431
140 - Town Manager 01-140-51215 Manager's Office Expenses Dental Insurance 1,847 3,047 3,108 3,170
140 - Town Manager 01-140-51216 Manager's Office Expenses Vision Insurance 279 316 322 329
140 - Town Manager 01-140-51218 Manager's Office Expenses Life Insurance & Other 1,395 3,319 3,385 3,453
140 - Town Manager 01-140-52220 Manager's Office Expenses Social Security Taxes 21,239 28,240 28,805 29,381
140 - Town Manager 01-140-52225 Manager's Office Expenses Medicare Taxes 5,865 6,605 6,737 6,872
140 - Town Manager 01-140-52250 Manager's Office Expenses Unemployment Taxes 48 1,008 1,028 1,049
140 - Town Manager 01-140-52260 Manager's Office Expenses Workers Compensation 806 787 803 819
140 - Town Manager 01-140-52290 Manager's Office Expenses Pre-employment Physicals/Testing 0 0 0 0
140 - Town Manager 01-140-52950 Manager's Office Expenses Auto Allowance Town Manager & Town Secretary Auto Allowance 8,200 8,400 10,800 10,800
140 - Town Manager 01-140-52960 Manager's Office Expenses Employee Relations Occasional meals for employee lunches 0 0 477 487
140 - Town Manager 01-140-60100 Manager's Office Expenses Professional Outside Services
Leadership one on one leadership training for 1 director - Misc. Organizational Training - Leadership Training (Randy Cantrell) for Town Manager & Directors - Council Meeting Recording $20 per hour, 3 hours per meeting, 24 meetings per
year 40,402 13,000 13,260 13,525
140 - Town Manager 01-140-60805 Manager's Office Expenses Records Management Records/filing cabinet supplies - Safesite (off site records storage $ 150.00 per month) - Annual destruction of records - Requests for Opinion Postage 1,959 2,250 2,295 2,341
140 - Town Manager 01-140-62100 Manager's Office Expenses Elections Costs associated with both May and November elections - Publications - Legal Postings - Translations (Spanish/Vietnamese) - Denton & Tarrant County 28,556 20,550 20,961 21,380
140 - Town Manager 01-140-62120 Manager's Office Expenses Lobbying 0 0 0 0
140 - Town Manager 01-140-63200 Manager's Office Expenses Advertising Miscellaneous Legal Postings - Ordinance Publications 1,109 1,000 1,020 1,040
140 - Town Manager 01-140-63220 Manager's Office Expenses Legal Notices 0 0 0 0
140 - Town Manager 01-140-63250 Manager's Office Expenses Printing Misc printing of executive stationary w/ logo, envelopes, election brochures, WNV postcards, door hangers, etc. - Business Cards for Town Manager & Town Secretary 0 300 306 312
140 - Town Manager 01-140-63551 Manager's Office Expenses Schools & Training Records Manager/General admin classes - Town Sec. Certification classes and webinars, TCMA, ICMA, TML conferences - Certified public manager classes - Transportation Summit - Staff Professional Development Training 1,597 7,795 7,951 8,110
140 - Town Manager 01-140-64400 Manager's Office Expenses Communications /Pagers/Mobiles 0 1,800 1,836 1,873
140 - Town Manager 01-140-65350 Manager's Office Expenses Equipment Maintenance 0 0 0 0
140 - Town Manager 01-140-68100 Manager's Office Expenses Dues & Membership
Dues and memberships for the Town of Trophy Club, Town Manager, Town Secretary, including ERCOT, Oncor Cities Steering Committee, ATMOS gas steering committee, NCTCOG annual Dues, North Texas Commission, TML, Metroport
Chamber, Northeast Leadership Forum - NTMCA - TMCA - Notary Renewal - NTCMA - TCMA - ICMA 23,088 21,750 22,185 22,629
140 - Town Manager 01-140-68200 Manager's Office Expenses Travel & per diem TM , Assistant to Town Manager, Town Sec. and Records Manager; ICMA, TCMA, EDC conference, TML, TMCA - Texas Legislature Denton County Days (Every other odd year)2,436 13,700 13,974 14,253
140 - Town Manager 01-140-68600 Manager's Office Expenses Meetings Lonestar Legislative Report - Metroport Chamber - Quarterly Executive team meetings - Northeast Leadership Forum - Town Managers discretionary lunches - North Texas Commission Luncheons 67 3,770 3,845 3,922
140 - Town Manager 01-140-70100 Manager's Office Expenses Office Supplies TMO share of office supply expenditures for the Town - Logo wearables for TMO staff 2,310 2,250 2,295 2,341
140 - Town Manager 01-140-70300 Manager's Office Expenses Postage Postage required for records management activities - Postage Meter Rental 1,055 770 785 801
140 - Town Manager 01-140-70400 Manager's Office Expenses Publications/Books/Subscriptions Leadership book study for executive team - Texas Municipal Election Law Manual and Supplements - Manage Development 270 430 439 447
140 - Town Manager 01-140-70600 Manager's Office Expenses Mayor/Council Expense
Chamber fees - Alliance Development Forum - Business Awards Lunch - Chamber Luncheons - TML annual conference - Mayor/Council travel expenses for conferences and classes - Rotary for Council members - business cards - Council
snacks - Awards - Nameplates - clothing expenses - Mayor's Cup Golf Tournament - Volunteer Appreciation Reception TCCC - NLF Heart of Texas Business Sponsorship - NLF - Mayor Membership - N. Texas Commission Event Sponsorship -
Council Retreat - TML Quarterly Meetings - Misc. Training & Travel - NLF Mayor's Roundtable - NLF Luncheons - Council Work Session Meals 28,987 25,000 25,500 26,010
140 - Town Manager 01-140-78500 Manager's Office Expenses Furniture/Equipment<$5,000 Replacement of broken furniture - Misc. Items 0 1,000 1,020 1,040
140 - Town Manager 01-140-79900 Manager's Office Expenses Contingency Expense Directors Retreat, Misc. unforeseen expenditures 19,440 25,000 25,500 26,010
140 - Town Manager 01-140-79999 Manager's Office Expenses Miscellaneous Expense Miscellaneous Expense 359 1,000 1,020 1,040
Total $684,638 $773,532 $786,170 $801,598
108
Legal Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
160 - Legal 01-160-60100 Legal Expenses Professional Outside Services David Dodd - ($8,500 per month) - Specialized Legal Services (Pending/Anticipated/Unforeseen Litigation) - Codification-Franklin Legal: Quarterly Supplement CD: $150x4 = $600 Quarterly Printed Supplement: Estimated 30 pages 171,370 150,000 153,000 156,060
160 - Legal 01-160-70100 Legal Expenses Office Supplies 0 200 204 208
160 - Legal 01-160-70300 Legal Expenses Postage 0 30 31 31
160 - Legal 01-160-70400 Legal Expenses Publications/Books/Subscriptions Westlaw $220 per quarter 267 0 0 0
160 - Legal 01-160-79999 Legal Expenses Miscellaneous Expense Miscellaneous unforeseen expense 0 0 0 0
Total $171,637 $150,230 $153,235 $156,299
109
Police Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
251 - Police (Fund 01)01-251-50100 Police Expenses Salaries - Regular 1,856,323 1,890,787 1,928,603 1,967,175
251 - Police (Fund 01)01-251-50102 Police Expenses Salaries - Seasonal Added FY2021 78,165 129,000 131,580 134,212
251 - Police (Fund 01)01-251-50103 Police Expenses Merits 0 95,662 0 0
251 - Police (Fund 01)01-251-50130 Police Expenses Salaries - Overtime 192,037 150,040 153,041 156,102
251 - Police (Fund 01)01-251-50140 Police Expenses Salaries - Longevity 8,053 8,968 9,147 9,330
251 - Police (Fund 01)01-251-50145 Police Expenses Salaries - Stipend 0 0 0 0
251 - Police (Fund 01)01-251-50160 Police Expenses Certification Pay 20,551 26,700 27,234 27,779
251 - Police (Fund 01)01-251-50165 Police Expenses Salaries - Cell Phone Stipend Cell Phone Stipends (Chief, Captains, ACO & Sergeants)5,029 5,400 7,200 7,200
251 - Police (Fund 01)01-251-51200 Police Expenses Retirement 267,251 275,649 281,162 286,786
251 - Police (Fund 01)01-251-51210 Police Expenses Medical Insurance 122,211 185,624 189,336 193,123
251 - Police (Fund 01)01-251-51215 Police Expenses Dental Insurance 7,284 13,149 13,412 13,680
251 - Police (Fund 01)01-251-51216 Police Expenses Vision Insurance 994 1,362 1,389 1,417
251 - Police (Fund 01)01-251-51218 Police Expenses Life Insurance & Other 8,408 13,808 14,084 14,366
251 - Police (Fund 01)01-251-52220 Police Expenses Social Security Taxes 127,277 137,157 139,900 142,698
251 - Police (Fund 01)01-251-52225 Police Expenses Medicare Taxes 30,089 32,062 32,703 33,357
251 - Police (Fund 01)01-251-52250 Police Expenses Unemployment Taxes 961 6,552 6,683 6,817
251 - Police (Fund 01)01-251-52260 Police Expenses Workers Compensation 23,082 42,714 43,568 44,440
251 - Police (Fund 01)01-251-52290 Police Expenses Pre-employment Physicals/Testing 1,947 1,500 1,530 1,561
251 - Police (Fund 01)01-251-60100 Police Expenses Professional Outside Services
Funding for professional services related to the departments Recognition status. In FY 2022 a new audit for recognition will be conducted
- Judge fees - Child Advocacy Center, Denton CO Investigative services - The PD Reserves Officers Program: Officers working a minimum
16 hours per month to earn the $100.00 stipend at a total of $500/month. There will be times when an officer or two will be paid the
$200 stipend for more hours worked during any given month . The PD has 8 reserves officer positions - Evidence Destruction 2 times a
year for $1,500 each - MuniServices (STARS Reports); Shared w/ EDC4B and TIRZ - Professional services for record keeping and evidence
tracking records funding for an audit every year: Laserfiche program - Funding for the annual racial profiling audit, Sandra Bland Act and
filing to TCOLE. Vender: Del Carmen Consulting, LLC For next fiscal (2019-20), the PD will have to perform the following
requirements/services as per the Sandra Bland Act: A) Quarterly data audits B) Search Analysis C) Racial Profiling Report (2019, due March
1, 2020). Cost for a full audit of the PD's racial profiling program in 2020.6,000 0 0 0
251 - Police (Fund 01)01-251-63200 Police Expenses Advertising
Annual campaigns to include such as: National Crime Prevention Month Summer Safety / Fireworks Safety Driver Safety / Bicycle Safety
Plastic trooper hats Sticky pads with our logo and phone numbers Handouts for kids, hats badges, etc - Public Service Campaigns -
Recruiting Displays - flags/banners replacement 316 1,500 1,530 1,561
251 - Police (Fund 01)01-251-63220 Police Expenses Legal Notices 10 0 0 0
251 - Police (Fund 01)01-251-63250 Police Expenses Printing Stickers: Parking, Evidence - Business Cards - Printing department hard copy forms to include: warning notices, vehicle impound sheets.614 0 0 0
251 - Police (Fund 01)01-251-63551 Police Expenses Schools & Training
New applicants Testing, includes test material and other items need for testing - Training for Admin staff, NIBRS, ORR, RMS/CAD - Texas
Chief of Police and the International Association of Chiefs of Police conference: Chief and Captains. Conference fees - Cadet training, the
Police Officer class cost $2500 per cadet - Annual training for the ACO to maintain certification - Training: outside class services - Training
for officer to obtain an Intermediate level Police officer certification 6 Officers working on this Cert. - SRO TRAINING: 2 officer attend the
Safe School Conference - Firearms instructor cert classes for 2 officers , Funding need every two years - CID Captain and Evidence Tech
TRAINING: Texas Association of Property and Evidence Inventory Technicians (TAPEIT) Conference Fraud and Financial Crimes - Funding
for Police Supervisor training, 4 Patrol Sergeants , 2 Lieutenants and2 Captains - Funding for online training Classes for all 24 officers and
the support staff: POLICE ONE (20 full time Officer and 4 reserve officers)790 0 0 0
251 - Police (Fund 01)01-251-64400 Police Expenses Communications /Pagers/Mobiles
iPad (Chief, Captains, Sergeants, Detectives, ACO & COP) - Datacard - TB13-1201 - Datacard - TB12-1200 - Datacard - TB14-1001 - Datacard
- TB15-SRO - Datacard - TB17-1600 - Datacard - TB22 - Datacard - TB21-1500 - Datacard - TB7 - Datacard - TB16-1400-K9 - Datacard -
Freedom Dog Park - Datacard - CID1 - Patrol 1 - Patrol 2 - Patrol 3 - Phone Accessories 14,374 17,621 17,973 18,333
251 - Police (Fund 01)01-251-65200 Police Expenses Building Maintenance 252 0 0 0
251 - Police (Fund 01)01-251-65300 Police Expenses Vehicle Maintenance
Unit 1801(A): Oil Changes, Tires, Misc repairs - Unit 1900 (A) Command vehicle, Oil Changes, Tires, Misc repairs - Carwashes for the PD
fleet of vehicles, Unlimited carwashes per month for all PD vehicles at a cost of $100.00 (shown as 4 X $25.00) per month Vender: Carmel
Carwash Roanoke - Funding for one major maintenance event: An example: transmission replacement as an example - Unit 2000 (P): Oil
Changes, Tires, Misc repairs - Unit 1202 (A): Oil Changes, Tires, Misc repairs - Unit 1203 (P): Oil Changes, Tires, Misc repairs - Unit 2101 (P)
(K9): Oil Changes, Tires, Misc vehicle maintenance - Unit 1400 (A): (Ghost Patrol car) Oil Changes, Tires, Misc Repairs only if justified - Unit
2102 (A) ACO: Oil Changes, Tires, Misc repairs - Unit 2103 (P): Oil Changes, Tires, Misc repairs - Unit 1501 (A): Oil Changes, Tires, Misc
repairs - Unit 1502 (P): Oil Changes, Tires, Misc repairs - Unit 1600 (P): Oil Changes, Tires, Misc repairs - Unit 1700 (P): Oil Changes, Tires,
Misc repairs - Unit 1701 (A) Police Pickup: Oil Changes, Tires, Misc repairs - Unit 1702 (A) COP vehicle: Oil Changes, Tires, Misc repairs -
Unit 1800 (P): Oil Changes, Tires, Misc repairs - Unit 2100 (P): Oil Changes, Tires and, Misc repairs - Unit 2200 (P): Oil Changes, Tires and,
Misc repairs - Unit 2201 (P): Oil Changes, Tires and, Misc repairs 45,000 50,000 51,000 52,020
251 - Police (Fund 01)01-251-65350 Police Expenses Equipment Maintenance
Funding to cover the department bicycles, this will include the cost of preventive maintenance and tires. In FY 2019, replacement of the
units: - Radar Maintenance: antenna replacement and general repair - Radar Maintenance: antenna replacement and general repair -
Funding to repair department items: flashlights, radios, other misc equipment - Renew warranty for the Watch guard camera systems one
4RE system for 5 years - Camera equipment and FLIR handheld systems repair or replace 0 0 0 0
251 - Police (Fund 01)01-251-66200 Police Expenses Qualifying Expenses
Funding for patrol rifles attachments and parts - The Police Department will be conducting quarterly firearms training, and qualifications.
Range rental for unlimited training $200 a month - Funding for targets and gun cleaning supplies - Rental fee for the use of the Southlake
indoor range at $200,00 an hour: est.20 hours a year, night and low light training - Funding for simulated shooting training using color
marking or plastic projectile ammunition. ammunition cost: - Funding for handgun and rifle ammunition: 9mm, 223 cal shotgun rounds.
Approximately 20,000 rounds a year - Issued handgun replacement plan: 5 years: 5 handgun per year to be replaced starting 2022 -
Funding for special firearms training: Tactical shooting.0 0 0 0
251 - Police (Fund 01)01-251-66500 Police Expenses Dispatch - Denton County Denton Co. Dispatch service costs (ILA)42,439 40,484 41,294 42,120
251 - Police (Fund 01)01-251-67000 Police Expenses Independent Labor 0 0 0 0
251 - Police (Fund 01)01-251-68100 Police Expenses Dues & Membership
Dues for the Chief of Police and Captains memberships: International Association of Chiefs of Police: $150 X 3= $450 N. TX Chief of
Police $25 X 3= $75 TX Chief of Police Ass. $990 – Notary - notaries every 4 years - Annual Firearms Instructors Association for the
Firearms instructor - Fee for event registrations for the Chief and Captains. TX Chief of Police annual meeting: For 3: $890 Inter Chief of
Police Ass annual meeting: for 3: $1150 - Funding for Dues for the Police Evidence Association 3,000 4,100 4,182 4,266
251 - Police (Fund 01)01-251-68200 Police Expenses Travel & per diem
Travel cost for officers to attend training and other events law enforcement training out of town - Funding to cover the International
Association of Chiefs of Police annual conference Chief of Police and Captains - Cost to cover travel by personal vehicle, mileage when
Officers or staff attend training using their own vehicles 9,000 10,500 10,710 10,924
251 - Police (Fund 01)01-251-68600 Police Expenses Meetings Funding for the Chief to cover refreshments or meals for Police counterparts - Misc. Meetings 572 0 0 0
251 - Police (Fund 01)01-251-70100 Police Expenses Office Supplies
Batteries (AA/AAA/9-Volt/3-Volt/D/C) Binders (3-Ring) Calendars ( desk blotters) Classification Folders Dry erase markers Envelop Pens
Misc office supplies 223 0 0 0
251 - Police (Fund 01)01-251-70300 Police Expenses Postage Federal Express/Postage example: shipping of evidence to the lab.91 0 0 0
251 - Police (Fund 01)01-251-70400 Police Expenses Publications/Books/Subscriptions
Funding for the purchase of 2019 Edition of Texas Local Government Code for the staff, subscriptions to the following magazines for
current law enforcement information on equipment and trends: LAW and Order, PFM, The Chief of Police, Etc. - Printing for warning
stickers and other printed items.0 0 0 0
251 - Police (Fund 01)01-251-71000 Police Expenses Fuel 22,000 gals @ $4.00 per gal, 5% increase each year 70,568 95,000 96,900 98,838110
251 - Police (Fund 01)01-251-72100 Police Expenses Uniforms
Uniforms for the School Crossing Guards - Captain Steve Woodard annual uniform replacement and repair - ACO annual uniform
replacement and repair - Officer Chad Krum annual uniform replacement and repair - Officer Trey Richardson annual uniform
replacement and repair - Officer Max Tyler annual uniform replacement and repair - Officer Cody Northcott annual uniform replacement
and repair - Annual uniform cleaning for the department - New officer: uniform shirts 3 each (long sleeve, short sleeve), 3 pairs of slacks,
shoes, duty belt and gear, jackets, rain gear, traffic vest, name tags, badges - Officer Sprouse annual uniform replacement and repair -
Lieutenant ******* annual uniform replacement and repair - Officer Joshua Hernandez annual uniform replacement and repair -
Lieutenant Ciarletta annual uniform replacement and repair - Det. Dave Januszewski annual uniform replacement and repair - Sergeant
Barry Sullivan annual uniform replacement and repair (K9) This officer has added items for the K9 program - Officer Roseann Sears annual
uniform replacement and repair - Officer ******* annual uniform replacement and repair - Chief Patrick Arata Annual uniform
replacement and repair - Officer ****** annual uniform replacement and repair - Officer annual uniform replacement and repair -
Sergeant Tom Rowan annual uniform replacment and repair - Admin staff: special events shirts and protective clothing - Officer Jeff
Annillo annual uniform replacement and repair - Captain Bobby Tillman annual uniform replacement and repair - Officer Elder Guevara
annual uniform repair or replacement.21,000 26,000 26,520 27,050
251 - Police (Fund 01)01-251-72150 Police Expenses Protective Clothing 113 0 0 0
251 - Police (Fund 01)01-251-72400 Police Expenses Investigative Materials
Investigative tools and equipment: use of rental cars for surveillance, Software for data analysis, Special project Funds, Drug test kits -
Supplies and equipment for investigative tasks related to collection of evidence, etc. - Transunion (TLO) is an online search tool to locate
information on target individuals, also has Vehicles sighting searches for $25 per search and social media searches for $1.00 per, this is
not included in our annual fee - CRIME SCENE EQUIPMENT: replacement for used equipment: Alcohol Blood Test Kits Gun Shot Residue Kit
Latent Print Search.2,776 6,000 6,120 6,242
251 - Police (Fund 01)01-251-77100 Police Expenses Animal Control
Expenses specific to Animal Control duties such as shelter management; dog food, cleaning supplies, and misc. items. - Weekend and
night coverage for ACO - Pet Fest Supplies - Funding to have prepaid spayed and neutered certificates on hand for adoptions.2,600 4,750 4,845 4,942
251 - Police (Fund 01)01-251-78400 Police Expenses Small Equipment
Replace surveillance equipment used by CID. Covert surveillance cameras replacement parts - Funding for non-specified equipment that
may be needed throughout the year but does not fall into another equipment line item - SCHOOL CROSSING GUARD Equipment: New
handheld stop signs for crossing guards, Hats, etc - Misc radio parts and small items 3,683 2,500 2,550 2,601
251 - Police (Fund 01)01-251-78500 Police Expenses Furniture/Equipment<$5,000 0 2,500 2,550 2,601
251 - Police (Fund 01)01-251-79100 Police Expenses Maintenance Supplies 18 0 0 0
251 - Police (Fund 01)01-251-79999 Police Expenses Miscellaneous Expense
Misc - Covers awards/plaques, etc. for recognition of employees/volunteers, water/Gatorade for events; etc - Equipment and supplies for
an emergency event: Critical incident 2,851 2,000 2,040 2,081
251 - Police (Fund 01)01-251-83700 Police Expenses Capital Outlay 0 0 0 0
251 - Police (Fund 01)01-251-87100 Police Expenses Programs & Special Projects
Drug investigation support and funding for the K9 program - Drug Evidence analyzed at a commercial lab for faster results - Council
Dedicated drug investigation expenditures - 6 Body cameras - Child Advocacy Center, Denton CO. Investigative services - Citizens on
Patrol class for the Police Department One class per year. This will be a 4 week class.7,000 8,500 8,670 8,843
Total $2,982,952 $3,287,589 $3,257,456 $3,322,465
111
EMS Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
255 - EMS 01-255-50100 EMS Expenses Salaries - Regular 716,509 716,522 730,852 745,469
255 - EMS 01-255-50101 EMS Expenses Salaries - Part Time 24,493 50,000 51,000 52,020
255 - EMS 01-255-50103 EMS Expenses Merits 0 35,337 83,580 0
255 - EMS 01-255-50130 EMS Expenses Salaries - Overtime 134,849 83,580 85,251 86,956
255 - EMS 01-255-50140 EMS Expenses Salaries - Longevity 7,574 7,607 7,759 7,914
255 - EMS 01-255-50145 EMS Expenses Salaries - Stipend 0 0 0 0
255 - EMS 01-255-50160 EMS Expenses Certification Pay 8,244 10,838 11,054 11,275
255 - EMS 01-255-50165 EMS Expenses Salaries - Cell Phone Stipend Chief & Captains 1,129 900 900 900
255 - EMS 01-255-51200 EMS Expenses Retirement 116,908 111,785 114,021 116,301
255 - EMS 01-255-51210 EMS Expenses Medical Insurance 65,569 91,140 92,963 94,822
255 - EMS 01-255-51215 EMS Expenses Dental Insurance 4,081 6,544 6,675 6,808
255 - EMS 01-255-51216 EMS Expenses Vision Insurance 524 631 644 656
255 - EMS 01-255-51218 EMS Expenses Life Insurance & Other 3,249 5,565 5,676 5,790
255 - EMS 01-255-52220 EMS Expenses Social Security Taxes 54,618 51,444 52,473 53,523
255 - EMS 01-255-52225 EMS Expenses Medicare Taxes 12,816 12,031 12,272 12,517
255 - EMS 01-255-52250 EMS Expenses Unemployment Taxes 238 2,520 2,570 2,622
255 - EMS 01-255-52260 EMS Expenses Workers Compensation 19,665 19,047 19,427 19,816
255 - EMS 01-255-52290 EMS Expenses Pre-employment Physicals/Testing
17.449% Increase for 3 additional staff (SAFER Grant). Pre-employment testing (drug screen, physical, etc.), Background &
Credit Check, Annual Medical Assessments via contracted vendor, TCC Physical Ability Testing, Talexes Assessment
5,960 0 0 0
255 - EMS 01-255-60100 EMS Expenses Professional Outside Services
No changes - Grant writing assistance, Leadership Training, Lab services (fire investigation, hazmat exposure, etc.) - Lab testing
for Hazmat exposure or fire investigations - SAFER Grant assistance reduced by $750 - Removed-($3,000) Randy Cantrell
Leadership Coaching added to Salary for DC Reclassification.12,170 1,750 1,785 1,821
255 - EMS 01-255-62000 EMS Expenses Collection Fees
Ambulance Billing (Emergicon) - Fees related to EMS run revenues, Fees are directly impacted by revenue.
2,532 0 0 0
255 - EMS 01-255-62200 EMS Expenses Hazmat Disposal No changes - Medical waste pick up/disposal 240 240 245 250
255 - EMS 01-255-63450 EMS Expenses Radios
Reduced 33.33% - Repair and replacement parts for portable and mobile radios (Battery, knobs, microphone, antenna)
2,250 1,500 1,530 1,561
255 - EMS 01-255-63551 EMS Expenses Schools & Training
No changes - TCC Contracts - Continuing Education - State Certification - EMS Conferences - Leadership Training – Workshops -
Beck: EMS World , Pinnacle , ESO WAVE - Tackett: EMS World Field Training - Teel: Careflite - Target solutions $2200 split for
1100 Replaces Medic Solutions/TCOLE training - SLAM Airway Course for department 4,205 9,205 9,389 9,577
255 - EMS 01-255-64000 EMS Expenses Electricity
No changes - Annual Electric and Gas service cost (may fluctuate)
7,000 8,400 8,568 8,739
255 - EMS 01-255-64100 EMS Expenses Water
No changes - Annual Water service cost (may fluctuate)
4,000 4,000 4,080 4,162
255 - EMS 01-255-64400 EMS Expenses Communications /Pagers/Mobiles
No changes - iPad's, Data card's (TB18 - TB19 - TB20 - Medic 861a - Medic 861b) - Phone Accessories
6,000 4,510 4,600 4,692
255 - EMS 01-255-65200 EMS Expenses Building Maintenance
No changes - Appliance, plumbing, HVAC, and flooring (cleaning / repair / replacement), bay doors, traffic control device,
filters, light bulbs, annual testing for backflow and fire alarm, pest control, generator maintenance, cleaning supplies
3,000 3,000 3,060 3,121
255 - EMS 01-255-65300 EMS Expenses Vehicle Maintenance
No changes - DEF, Oil Changes, Tires, preventive maintenance, major repair, inspection, registration
10,265 10,265 10,470 10,680
255 - EMS 01-255-65350 EMS Expenses Equipment Maintenance
No changes - Expired warranty or service contract costs for LP15, power load stretcher, Covid decon equipment, Lucas device,
stair chairs, etc.
10,919 12,919 13,177 13,441
255 - EMS 01-255-66250 EMS Expenses Emergency Management
No changes - Annual repairs for the Emergency Warning Siren System (siren driver, battery replacement, COG dues, etc.),
Annual Council of Government membership dues
4,582 4,582 4,674 4,767
255 - EMS 01-255-66500 EMS Expenses Dispatch - Denton County
25.89% Increase - Denton County Dispatch agreement
4,020 5,061 5,162 5,265
255 - EMS 01-255-68100 EMS Expenses Dues & Membership
No changes - IAFC, NEMSMA, CLIA, Amazon, DSHS License renewals, CE program, and certifications, NCTTRAC, TC Rotary,
National Paramedic Registry renewal and Certifications
2,286 3,406 3,474 3,544
255 - EMS 01-255-68190 EMS Expenses Flags & Repairs FY22 Moved to Facilities 0 0 0 0
255 - EMS 01-255-68200 EMS Expenses Travel & per diem
No changes - Travel for conference (EMS World x 2, Pinnacle, ESO Wave)
4,326 5,326 5,433 5,541
255 - EMS 01-255-68600 EMS Expenses Meetings
No changes - Food and miscellaneous items provided while hosting EMS meetings.
350 750 765 780
255 - EMS 01-255-68700 EMS Expenses Safety Programs
Reduced 43.39% - Reevaluating current CPR and First Aid training programs, CPR mannequin repair/replacement, AHA CPR
training materials, Stop the Bleed campaign materials
1,000 1,500 1,530 1,561
255 - EMS 01-255-70100 EMS Expenses Office Supplies
No changes - Office supplies (pens, pencils, highlighters, dry erase boards, magnets, paper, labels, envelopes, etc.)
600 600 612 624
255 - EMS 01-255-70300 EMS Expenses Postage
No changes - Postage (UPS, FedEx, USPS)
30 100 102 104
255 - EMS 01-255-70400 EMS Expenses Publications/Books/Subscriptions
No changes - Various subscriptions (EMS World, JAMA, Physician's Desk Reference, etc.)
0 300 306 312
255 - EMS 01-255-71000 EMS Expenses Fuel
No changes - Fuel cost for apparatus (activity dependent), Squad concept is proving beneficial, fuel costs may fluctuate due to
inflation - Approx. 1,775 gallons/diesel, 2,500 gallons of gas (5% increase per year)
13,265 13,265 13,530 13,801
255 - EMS 01-255-72100 EMS Expenses Uniforms
No changes - Replacement and repair of Class A, Class B, and Class C uniforms - TCEVA Volunteer shirts and winter coats -
Turnover 2 Full time employees - 4 part time employees.
9,465 9,645 9,838 10,035
255 - EMS 01-255-72200 EMS Expenses Medical Control
Increased 3% - Medical Control Physician, Continuing Education Contract, Narcan training
20,048 21,278 21,704 22,138
255 - EMS 01-255-72220 EMS Expenses Pharmacy Increased 3% - Pharmaceuticals 6,500 6,695 6,829 6,965
255 - EMS 01-255-72250 EMS Expenses Oxygen
Increased 3% - Medical Oxygen is estimate $65 monthly lease fee + $125.00 monthly usage so = $2,300.00 moving to new
contract $70 monthly lease fee , $161 bi-monthly usage new contract costs and addition of CPAP in protocols 2,000 2,060 2,101 2,143
255 - EMS 01-255-72300 EMS Expenses Chemicals/Safety Equipment/Protective Clothing
New Line - 6 sets of PPE for FT personnel (estimated $3500 each) - Rebuilding PPE program to ensure FT firefighters have a
secondary set of gear after an incident.0 20,000 20,400 20,808
255 - EMS 01-255-72500 EMS Expenses Disposable Supplies Increased 3% - Masks, syringes, tubing, etc.11,800 12,154 12,397 12,645112
255 - EMS 01-255-78400 EMS Expenses Small Equipment No changes - King Visions, Pulse Oximeter, Combi Carrier, Intubation Head, ventilator, etc.10,800 10,800 11,016 11,236
255 - EMS 01-255-79100 EMS Expenses Maintenance Supplies
No changes - EMS cleaning supplies, toilet paper, coffee, cream, sugar, etc.
50 1,500 1,530 1,561
255 - EMS 01-255-79999 EMS Expenses Miscellaneous Expense No changes - Appreciation and promotional programs, rehab supplies for apparatus, water/Gatorade for events 2,000 2,000 2,040 2,081
255 - EMS 01-255-83700 EMS Expenses Capital Outlay 44,619 0 0 0
Total $1,376,748 $1,382,302 $1,457,464 $1,401,344
113
Fire Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
256 - Fire 01-256-50100 Fire Expenses Salaries - Regular 681,186 716,522 730,852 745,469
256 - Fire 01-256-50101 Fire Expenses Salaries - Part Time 24,493 50,000 51,000 52,020
256 - Fire 01-256-50103 Fire Expenses Merits 0 35,337 36,044 36,765
256 - Fire 01-256-50130 Fire Expenses Salaries - Overtime 134,845 83,580 85,252 86,957
256 - Fire 01-256-50140 Fire Expenses Salaries - Longevity 7,574 7,607 7,759 7,914
256 - Fire 01-256-50145 Fire Expenses Salaries - Stipend 0 0 0 0
256 - Fire 01-256-50160 Fire Expenses Certification Pay 8,244 10,838 11,055 11,276
256 - Fire 01-256-50165 Fire Expenses Salaries - Cell Phone Stipend 1,050 900 900 900
256 - Fire 01-256-51200 Fire Expenses Retirement 110,737 111,785 114,021 116,301
256 - Fire 01-256-51210 Fire Expenses Medical Insurance 65,561 91,140 92,963 94,822
256 - Fire 01-256-51215 Fire Expenses Dental Insurance 4,073 6,544 6,675 6,808
256 - Fire 01-256-51216 Fire Expenses Vision Insurance 517 631 644 656
256 - Fire 01-256-51218 Fire Expenses Life Insurance & Other 3,221 5,565 5,676 5,790
256 - Fire 01-256-52220 Fire Expenses Social Security Taxes 51,613 51,444 52,473 53,522
256 - Fire 01-256-52225 Fire Expenses Medicare Taxes 12,105 12,031 12,272 12,517
256 - Fire 01-256-52250 Fire Expenses Unemployment Taxes 234 2,520 2,570 2,622
256 - Fire 01-256-52260 Fire Expenses Workers Compensation 13,608 19,047 19,428 19,816
256 - Fire 01-256-52290 Fire Expenses Pre-employment Physicals/Testing
Increase 17.44% for 3 additional personnel. Pre-employment testing (drug screen, physical, etc.) -
Background & Credit Check - Annual Medical Assessments via contracted vendor - TCC Physical Ability
Testing - Talexes Assessment
5,960 0 0 0
256 - Fire 01-256-53240 Fire Expenses Tuition Reimbursement
No changes - TBD by employee reimbursement requests. All requests are sent to the Director of
Human Resources.
8,290 0 0 0
256 - Fire 01-256-60100 Fire Expenses Professional Outside Services
No changes - Grant writing assistance - Leadership Training - Lab services (fire investigation/hazmat
exposure)
51,854 1,750 1,785 1,821
256 - Fire 01-256-60800 Fire Expenses Software & Support
No changes - Annual Active911 fee, Knox Cloud, Lexipol subscription, Denton County Dispatch ILA,
Emergency Reporting, Operative IQ License, Aladtec, ERS integration, etc.15,164 17,164 17,507 17,857
256 - Fire 01-256-61150 Fire Expenses Tax Administration Reduced 0.311% - Tax collection services for ESD 1.1,600 1,600 1,632 1,665
256 - Fire 01-256-63200 Fire Expenses Advertising Reduced 33.33% - Refocusing advertising efforts.0 1,000 1,020 1,040
256 - Fire 01-256-63250 Fire Expenses Printing
Reduced 40% - Printing paper, toner, and ink for all printers.
300 300 306 312
256 - Fire 01-256-63551 Fire Expenses Schools & Training
No changes - FDIC x 3 personnel, Austin Arson Conference x 3, East Texas Arson Conference x 3, North
Texas Fire Marshal Conference, LEMIT, TCC Contracts - Continuing Education - State Certifications -
Leadership Training - Workshops - Law Enforcement Training
9,900 19,900 20,298 20,704
256 - Fire 01-256-64000 Fire Expenses Electricity
No changes - Annual Electric and Gas service cost (potential fluctuation)
7,000 8,400 8,568 8,739
256 - Fire 01-256-64100 Fire Expenses Water
No changes - Annual Water service cost (potential fluctuation)
4,000 4,000 4,080 4,162
256 - Fire 01-256-64300 Fire Expenses Telephone 0 0 0 0
256 - Fire 01-256-64400 Fire Expenses Communications /Pagers/Mobiles
No changes - Phone, iPad, Data card, and accessories
17,095 16,691 17,025 17,365
256 - Fire 01-256-65200 Fire Expenses Building Maintenance
HVAC biannual PM, PM/repairs on plumbing, electrical, bay doors, traffic control device, filters, light
bulbs, appliance repair, annual back flow testing, annual fire alarm testing, pest control, generator
maintenance, carpet/tile annual cleaning, cleaning supplies 45,000 22,200 22,644 23,097
256 - Fire 01-256-65300 Fire Expenses Vehicle Maintenance
No changes - Preventive maintenance, DEF, major repairs, annual fire pump testing, tires, oil changes,
inspections, registration, etc. Watauga ILA rate schedule increase of 5.0886% per CPI (New ambulance
and Engine under warranty).
28,800 40,800 41,616 42,448
256 - Fire 01-256-65350 Fire Expenses Equipment Maintenance
No changes - Cascade system annual PM and quarterly air quality testing, annual hose testing, annual
SCBA flow testing, annual testing and maintenance of extrication equipment, ladder testing, radio
maintenance program and repair 10,715 18,715 19,089 19,471
256 - Fire 01-256-66250 Fire Expenses Emergency Management No changes - Council of Governments (COG) emergency management dues 1,000 1,000 1,020 1,040
256 - Fire 01-256-66500 Fire Expenses Dispatch - Denton County Increase 25.89% - Denton County dispatch fee increase split with town.4,020 5,061 5,162 5,265
256 - Fire 01-256-68100 Fire Expenses Dues & Membership
No changes - NFPA subscription, Denton Co Fire Chiefs, NEFDA, TCFP, TCLEDDS, Tarrant Co Fire &
Arson, Int'l Assoc. Arson Investigators, Nat'l Assoc. of Fire Investigators, TCFP training
certifications/exams, IAFC, Texas Fire Chiefs, Amazon, TCFP Training, Texas Fire Marshal Awards, ILAs 20,153 20,337 20,744 21,159
256 - Fire 01-256-68190 Fire Expenses Flags & Repairs FY22 Moved to Facilities 0 0 0 0
256 - Fire 01-256-68200 Fire Expenses Travel & per diem
No changes - FDIC x3, ERS Training, Wave, Fire Rescue International x2, Texas Chief's Workshop, East
Texas Arson x3, Austin Arson x3, NFA Meal Plan, Public Educator 14,994 14,510 14,800 15,096
256 - Fire 01-256-70100 Fire Expenses Office Supplies
No changes - Office supplies (general supplies, pens, pencils, highlighters, dry erase boards, magnets,
construction paper, etc.)
500 500 510 520
256 - Fire 01-256-70200 Fire Expenses Printer Supplies Increase 14.28% - Toner for large HP Printer (admin office)1,600 1,600 1,632 1,665
256 - Fire 01-256-70300 Fire Expenses Postage
No change - Postage (UPS, FedEx, USPS)
100 100 102 104
256 - Fire 01-256-70400 Fire Expenses Publications/Books/Subscriptions
No changes - Professional magazines, Map books, station maps, testing materials, etc.
350 350 357 364
256 - Fire 01-256-71000 Fire Expenses Fuel
Increase 0.08% - Fuel cost for apparatus (activity and price dependent) Approx. 2,820 gallons/diesel,
750 gallons of gas (5% increase per year)
12,215 12,225 12,470 12,719
256 - Fire 01-256-72100 Fire Expenses Uniforms
No changes - Replacement and repair (Class A, Class B, Class C). Includes breast cancer awareness t-
shirts. Turnover 2 Full time employees - 4 part time employees.
9,645 9,645 9,838 10,035114
256 - Fire 01-256-72300 Fire Expenses Chemicals/Safety Equipment/Protective Clothing
Increase 44.4% - Improve PPE program with 2nd set for FT employees. Annual PPE testing and repair,
PPE and mask replacement. Potential for 3 additional personnel with grant approval. 1 additional
firefighter if grant is not approved.15,000 40,000 40,800 41,616
256 - Fire 01-256-72500 Fire Expenses Disposable Supplies 109 0 0 0
256 - Fire 01-256-78400 Fire Expenses Small Equipment
No changes - Hose replacement plan, hand tool replacement, arson investigation
respirators/tools/lights 4,950 4,950 5,049 5,150
256 - Fire 01-256-78600 Fire Expenses Hardware No changes - Unplanned hardware replacement 2,431 4,458 4,547 4,638
256 - Fire 01-256-79100 Fire Expenses Maintenance Supplies No changes - Cleaning materials - Firefighting Foam 1,500 1,500 1,530 1,561
256 - Fire 01-256-79999 Fire Expenses Miscellaneous Expense
No changes - Absorbent, water, Gatorade for events and rehab, misc. hardware, saw blades, drill bits,
etc.4,000 4,000 4,080 4,162
256 - Fire 01-256-83700 Fire Expenses Capital Outlay
Extrication tools: MUD will pay for these - 2015 Pierce 105 Ft. Ladder Truck due to replace in 2030 -
2011 Ford F550 Brush Truck - 2011 Ford F150 Utility truck used for taking to classes transporting
equipment and used by TCEVA Fire Rehab team - 2007 Pierce Engine 0 0 0 0
256 - Fire 01-256-87100 Fire Expenses Programs & Special Projects
No changes - Pub Ed initiatives. Open house, Halloween glow necklaces, Fire Prevention Month
handouts, Citizens Fire Academy, Junior Fire Academy, Cricut Explor Air 2 supplies, awards/coins/logo
artwork/branding, Blitz Smoke Detector program 11,818 16,931 17,270 17,615
Total $1,429,124 $1,495,178 $1,525,063 $1,555,546
115
Streets Department
Proposal Account String Departments NameType Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
360 - Streets (Fund 01)01-360-50100 Streets Expenses Salaries - Regular 44,968 84,377 86,065 87,786
360 - Streets (Fund 01)01-360-50103 Streets Expenses Merits 0 4,286 0 0
360 - Streets (Fund 01)01-360-50130 Streets Expenses Salaries - Overtime 2,712 2,000 2,040 2,081
360 - Streets (Fund 01)01-360-50140 Streets Expenses Salaries - Longevity 293 804 820 837
360 - Streets (Fund 01)01-360-50145 Streets Expenses Salaries - Stipend 0 0 0 0
360 - Streets (Fund 01)01-360-50160 Streets Expenses Certification Pay 0 0 0 0
360 - Streets (Fund 01)01-360-50165 Streets Expenses Salaries - Cell Phone Stipend 540 540 540 540
360 - Streets (Fund 01)01-360-51200 Streets Expenses Retirement 5,750 11,736 11,971 12,210
360 - Streets (Fund 01)01-360-51210 Streets Expenses Medical Insurance 177 8,765 8,940 9,119
360 - Streets (Fund 01)01-360-51215 Streets Expenses Dental Insurance 392 1,418 1,446 1,475
360 - Streets (Fund 01)01-360-51216 Streets Expenses Vision Insurance 51 126 129 132
360 - Streets (Fund 01)01-360-51218 Streets Expenses Life Insurance & Other 237 622 634 647
360 - Streets (Fund 01)01-360-52220 Streets Expenses Social Security Taxes 2,704 5,439 5,547 5,658
360 - Streets (Fund 01)01-360-52225 Streets Expenses Medicare Taxes 632 1,272 1,297 1,323
360 - Streets (Fund 01)01-360-52250 Streets Expenses Unemployment Taxes 60 403 411 419
360 - Streets (Fund 01)01-360-52260 Streets Expenses Workers Compensation 1,482 3,787 3,862 3,940
360 - Streets (Fund 01)01-360-52290 Streets Expenses Pre-employment Physicals/Testing 0 0 0 0
360 - Streets (Fund 01)01-360-63551 Streets Expenses Schools & Training Continuing Education $150 x 2 - Equipment/Service Training $150 x 2.150 750 765 780
360 - Streets (Fund 01)01-360-64000 Streets Expenses Electricity 12,400 a month x 12 months x 5% increase 152,690 176,000 179,520 183,110
360 - Streets (Fund 01)01-360-64100 Streets Expenses Water 1,408 1,400 1,428 1,457
360 - Streets (Fund 01)01-360-64400 Streets Expenses Communications /Pagers/Mobiles 1,158 1,750 1,785 1,821
360 - Streets (Fund 01)01-360-65100 Streets Expenses Property Maintenance 0 0 0 0
360 - Streets (Fund 01)01-360-65200 Streets Expenses Building Maintenance 5,348 400 0 0
360 - Streets (Fund 01)01-360-65300 Streets Expenses Vehicle Maintenance Aging vehicles, tires, oil changes, and registration fees.378 1,000 1,020 1,040
360 - Streets (Fund 01)01-360-65350 Streets Expenses Equipment Maintenance
Aging equipment, maintenance, and service fees - New tires for utility trailers as needed - Misc.
repairs to generator 1,084 2,500 2,550 2,601
360 - Streets (Fund 01)01-360-65500 Streets Expenses Street Maintenance Misc street and sidewalk/curb repairs.1,606 2,500 2,550 2,601
360 - Streets (Fund 01)01-360-65510 Streets Expenses Signs & Markings 0 0 0 0
360 - Streets (Fund 01)01-360-68100 Streets Expenses Dues & Membership 186 120 122 125
360 - Streets (Fund 01)01-360-68200 Streets Expenses Travel & per diem Storm water classes, and other travel expenses - Travel reimbursement $150 x 2 300 300 306 312
360 - Streets (Fund 01)01-360-68600 Streets Expenses Meetings Material for neighborhood meetings before CIP construction, door hangers 150 150 153 156
360 - Streets (Fund 01)01-360-70100 Streets Expenses Office Supplies Office Supplies 250 250 255 260
360 - Streets (Fund 01)01-360-70300 Streets Expenses Postage Mailers for capital projects 32 100 102 104
360 - Streets (Fund 01)01-360-72100 Streets Expenses Uniforms 5 pants x 2 , 5 shirts x 2 , 1 pr boots x 2, Field jackets, and Winter/ cold weather gear 1,200 1,200 1,224 1,248
360 - Streets (Fund 01)01-360-78200 Streets Expenses Small Tools Shovels, picks, sledge hammers, etc.,0 200 204 208
Total $225,938 $314,195 $315,686 $321,990
116
Parks Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
400 - Parks 01-400-50100 Parks Expenses Salaries - Regular 607,944 634,187 646,871 659,808
400 - Parks 01-400-50101 Parks Expenses Salaries - Part Time 16,762 18,824 19,200 19,584
400 - Parks 01-400-50103 Parks Expenses Merits 0 32,939 0 0
400 - Parks 01-400-50130 Parks Expenses Salaries - Overtime Misc completion of various projects and Town event support 18,454 15,000 15,300 15,606
400 - Parks 01-400-50140 Parks Expenses Salaries - Longevity 7,654 8,383 8,550 8,721
400 - Parks 01-400-50145 Parks Expenses Salaries - Stipend 0 0 0 0
400 - Parks 01-400-50160 Parks Expenses Certification Pay 1,100 1,200 1,224 1,248
400 - Parks 01-400-50165 Parks Expenses Salaries - Cell Phone Stipend 525 900 900 900
400 - Parks 01-400-51200 Parks Expenses Retirement 82,088 87,779 89,535 91,325
400 - Parks 01-400-51210 Parks Expenses Medical Insurance 75,047 110,269 112,474 114,724
400 - Parks 01-400-51215 Parks Expenses Dental Insurance 4,576 7,728 7,883 8,040
400 - Parks 01-400-51216 Parks Expenses Vision Insurance 699 878 896 913
400 - Parks 01-400-51218 Parks Expenses Life Insurance & Other 3,396 4,648 4,741 4,836
400 - Parks 01-400-52220 Parks Expenses Social Security Taxes 39,035 42,052 42,893 43,751
400 - Parks 01-400-52225 Parks Expenses Medicare Taxes 9,129 9,835 10,032 10,232
400 - Parks 01-400-52250 Parks Expenses Unemployment Taxes 286 3,654 3,727 3,802
400 - Parks 01-400-52260 Parks Expenses Workers Compensation 13,633 13,447 13,716 13,990
400 - Parks 01-400-52290 Parks Expenses Pre-employment Physicals/Testing 223 150 153 156
400 - Parks 01-400-63200 Parks Expenses Advertising Employee ads in Star Telegram: may include other medias 436 500 510 520
400 - Parks 01-400-63551 Parks Expenses Schools & Training
Athletic Maintenance Forum - Athletics Crew leader & Maintenance worker - Back flow Certification Course and exam - CPSI
(Certified Playground Inspector) course, study materials and exam - General Local staff resource classes (FY23 Parks Staff) -
Licensed Irrigator CEUs - Pesticide Applicator CEU's - TCC Certification Course (3 Semester average) - Nat'l Recreation Parks Assoc.
registration P & R Director 3,980 3,980 4,060 4,141
400 - Parks 01-400-64000 Parks Expenses Electricity
010 Medians (10% increase in FY19, 5% in out years) - 011 Trails and Open Space (10% increase in FY19, 5% in out years) - 004
Freedom Dog Park (10% increase in FY19, 5% in out years) - 003 Harmony Park (10% increase in FY19, 5% in out years) - 005
Lakeview (10% increase in FY19, 5% in out years) - 002 Independence Park (10% increase in FY19, 5% in out years)53,301 52,000 53,040 54,101
400 - Parks 01-400-64100 Parks Expenses Water
002 Independence Park East & West (Est 20% increase in FY 19, 5% in out years) - 004 Freedom park (Est 20% increase in FY 19,
5% in out years) - 005 Lakeview Park (Est 20% increase in FY 19, 5% in out years) - 003 Harmony Park (Est 20% increase in FY 19,
5% in out years) - 010 Medians (Est 20% increase in FY 19, 5% in out years) - Well water for Medians is included in this line 180,000 200,000 204,000 208,080
400 - Parks 01-400-64400 Parks Expenses Communications /Pagers/Mobiles Parks staff cell phones 5,689 8,634 8,807 8,983
400 - Parks 01-400-65100 Parks Expenses Property Maintenance
INDEPENDENCE PARK – 002 = $54,000 Herbicides, Pesticides and Fertilizer, Irrigation Repairs and Modifications, Sports Field
Maintenance – Clay, brick, bases and accessories, drying agent, field prep tools and top dressing materials Playground Mulch Misc
infrastructure repairs and replacements
HARMONY PARK - 003 = $47,000 Herbicides, Pesticides and Fertilizer, Irrigation Repairs and Modifications, Sports Field
Maintenance - Soccer field supplies, field paint and top dressing materials, Playground Mulch, Misc infrastructure repairs and
replacements
FREEDOM PARK - 004 = $17,000 Herbicides, Pesticides & Fertilizer, Irrigation Repairs and Modifications, Playground Mulch
Topdressing materials, Misc infrastructure repairs & replacements, Doggie waste & trash bags
LAKEVIEW PARK - 005 = $9,000 Herbicides, Pesticides and Fertilizer Irrigation Repairs and Modifications, Sports Field Maintenance
Top dressing materials, Misc infrastructure repairs and replacements
MEDIAN/COMMON AREAS - 010 = $70,000 Herbicides, Pesticides and Fertilizer, Irrigation Repairs and Modifications, Mulch, Soil
and Season color changes, Misc plant replacements and Lift rental for roundabout Christmas tree installation
TRAILS AND OPEN SPACES – 011 = $15,150 Pond Maintenance Pump Maintenance Tree Cleanup along trails and passive areas
Misc infrastructure repairs and replacements 200,070 212,150 216,393 220,721
400 - Parks 01-400-65200 Parks Expenses Building Maintenance Miscellaneous Infrastructure for Maintenance Barn 1,900 5,000 5,100 5,202
400 - Parks 01-400-65300 Parks Expenses Vehicle Maintenance
Oil changes, State Inspections and Registrations for 10 parks vehicles - Misc repairs to fleet vehicles and trailers
8,500 11,915 12,153 12,396
400 - Parks 01-400-65350 Parks Expenses Equipment Maintenance Major and minor repairs to all various size engine equipment and Trailer Replacement 7,008 15,000 15,300 15,606
400 - Parks 01-400-67000 Parks Expenses Independent Labor
Brush mowing maintenance along the North Linear Trail services - Brush mowing maintenance for the lot at the end of Trophy
Club Dr - Brush mowing maintenance for the 114 Berms (includes line trimming between road and wall and wall and private
property) - Mowing/landscape services for various Town common areas including the Highlands 80,000 110,000 112,200 114,444
400 - Parks 01-400-67210 Parks Expenses Storage Rental 0 0 0 0
400 - Parks 01-400-67350 Parks Expenses Portable Toilets
Lakeview Park – Weekly maintenance on one porta pot for 9 months with dolly fees and three delivery fees Freedom Dog Park –
Weekly maintenance on one porta pot for 12 months 3,000 4,160 4,243 4,328
400 - Parks 01-400-68100 Parks Expenses Dues & Membership TRAPS Parks staff, NRPA - Parks & Rec Director TXSTMA SWPRTI 408 1,475 1,505 1,535
400 - Parks 01-400-68200 Parks Expenses Travel & per diem
Parks Superintendent - TRAPS Regional Conf (lunch) - SWPRTI – P & R Director & 2 Staff (Hotel) - Athletic Maintenance Forum
(lunch only) - Irrigation, Backflow & Applicator CEUs - Nat'l Recreation Park Assoc Annual Conf - P & R Director 4,629 2,586 2,638 2,690
400 - Parks 01-400-68600 Parks Expenses Meetings Small organizational meetings that benefit the community (associations & volunteers) - Quarterly Staff meetings 703 750 765 780
400 - Parks 01-400-69100 Parks Expenses Tree City Tree Maintenance, replacements and removals 9,700 10,000 10,200 10,404
400 - Parks 01-400-70100 Parks Expenses Office Supplies General office supplies for the Parks Superintendent and Parks shop 569 500 510 520
400 - Parks 01-400-70300 Parks Expenses Postage Misc Postage 68 25 26 26
400 - Parks 01-400-70400 Parks Expenses Publications/Books/Subscriptions Materials purchased for staff education – books, magazines and digital videos 648 700 714 728
400 - Parks 01-400-71000 Parks Expenses Fuel
2,600 gals of diesel @ $3.60, 5% increase per year, Four Vehicles, One Tractor, Various Toro Workman - 3,750 gals of gas @ $2.75,
5% increase per year, Six Vehicles & Various Small Equipment 20,204 19,776 20,172 20,575
400 - Parks 01-400-72100 Parks Expenses Uniforms
11 F/T emp (7 shirts, 5 jeans, 1 pair work boots, & 5 caps ea) - 1 P/T emp (3 shirts, 3 jeans, 1 pair work books, & 3 caps ea) - Parks
Superintendent (shirts; 3 jeans, & 1 pair boots ea) - 13 parks emp (Bad Weather/Winter Gear purchased on rotation ea)6,475 8,340 8,507 8,677
400 - Parks 01-400-78200 Parks Expenses Small Tools
Hand held equipment for landscaping and maintenance (shovels, rakes, shop tools & power tools) - Rotational replacements
(small engine equipment, sprayers, irrigation tools) - Trailer 3,976 13,000 13,260 13,525
400 - Parks 01-400-78300 Parks Expenses Safety Equipment
General safety gear for 13 employees (gloves, ear plugs, repellent, sun screen and first aid kits. Respirators, Safety Vests - “PARKS
DEPT” Bottled Water. Powdered Gatorade for Parks staff 4,323 4,220 4,304 4,390
400 - Parks 01-400-78500 Parks Expenses Furniture/Equipment<$5,000 Shop office furniture 0 3,500 0 0
400 - Parks 01-400-79999 Parks Expenses Miscellaneous Expense 289 0 0 0
400 - Parks 01-400-83200 Parks Expenses Vehicles 0 0 0 0
400 - Parks 01-400-83650 Parks Expenses Capital Replacement 0 0 0 0
400 - Parks 01-400-83700 Parks Expenses Capital Outlay 0 0 0 0
Total $1,476,427 $1,680,084 $1,676,499 $1,710,008
117
Recreation Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
450 - Recreation 01-450-50100 Recreation Expenses Salaries - Regular 199,894 257,539 262,690 267,944
450 - Recreation 01-450-50101 Recreation Expenses Salaries - Part Time 5,000 0 0 0
450 - Recreation 01-450-50102 Recreation Expenses Salaries - Seasonal 185,000 220,000 224,400 228,888
450 - Recreation 01-450-50103 Recreation Expenses Merits 0 12,991 13,251 13,516
450 - Recreation 01-450-50130 Recreation Expenses Salaries - Overtime 337 0 0 0
450 - Recreation 01-450-50140 Recreation Expenses Salaries - Longevity 1,011 1,568 1,599 1,631
450 - Recreation 01-450-50145 Recreation Expenses Salaries - Stipend 0 0 0 0
450 - Recreation 01-450-50160 Recreation Expenses Certification Pay 1,926 1,590 1,622 1,654
450 - Recreation 01-450-50165 Recreation Expenses Salaries - Cell Phone Stipend 990 2,385 1,485 1,485
450 - Recreation 01-450-51200 Recreation Expenses Retirement 26,213 35,091 35,793 36,509
450 - Recreation 01-450-51210 Recreation Expenses Medical Insurance 21,508 46,822 47,758 48,714
450 - Recreation 01-450-51215 Recreation Expenses Dental Insurance 1,335 3,187 3,251 3,316
450 - Recreation 01-450-51216 Recreation Expenses Vision Insurance 176 301 307 313
450 - Recreation 01-450-51218 Recreation Expenses Life Insurance & Other 998 1,903 1,941 1,980
450 - Recreation 01-450-52220 Recreation Expenses Social Security Taxes 26,207 28,743 29,318 29,904
450 - Recreation 01-450-52225 Recreation Expenses Medicare Taxes 3,790 6,722 6,856 6,994
450 - Recreation 01-450-52250 Recreation Expenses Unemployment Taxes 673 2,321 2,367 2,415
450 - Recreation 01-450-52260 Recreation Expenses Workers Compensation 5,410 4,465 4,554 4,645
450 - Recreation 01-450-52290 Recreation Expenses Pre-employment Physicals/Testing 3,711 0 0 0
450 - Recreation 01-450-60100 Recreation Expenses Professional Outside Services Kickball T-Shirts & Bocce Ball plaques 0 2,750 2,805 2,861
450 - Recreation 01-450-60800 Recreation Expenses Software & Support ePACT Emergency Network for Summer Camp | When I Work for seasonal staff scheduling | Quickscore for kickball 3,879 1,500 1,530 1,561
450 - Recreation 01-450-62300 Recreation Expenses Health Inspections Health inspections for pool facility & concessions 0 500 510 520
450 - Recreation 01-450-63200 Recreation Expenses Advertising Various job postings (including seasonal staff) on TRAPS and NRPA websites 1,258 325 332 338
450 - Recreation 01-450-63250 Recreation Expenses Printing Recreation Publications | Business cards for P & R Director, Rec Superintendent, and Aquatics & Rec Coordinator 155 1,200 1,224 1,248
450 - Recreation 01-450-63551 Recreation Expenses Schools & Training
TRAPS Regional and State Conference | CPO certification for (1) staff member | AFO certification | CPRP Certification | Various Certifications for Seasonal Staff and F/T Staff | World Waterparks Convention | NRPA Membership and
Leadership Course 3,533 4,210 4,294 4,380
450 - Recreation 01-450-63800 Recreation Expenses Service Charges & Fees Credit card processing fees 4,000 10,800 11,016 11,236
450 - Recreation 01-450-64000 Recreation Expenses Electricity Electricity Usage- 10% increase a year, 5% in out years 18,228 25,065 25,566 26,078
450 - Recreation 01-450-64100 Recreation Expenses Water Pool Water Use ?% increase in price expected in FY23 21,940 30,000 30,600 31,212
450 - Recreation 01-450-64300 Recreation Expenses Telephone 0 0 0 0
450 - Recreation 01-450-64400 Recreation Expenses Communications /Pagers/Mobiles
Cell Phone Stipend - Recreation Coordinator - P&R Director (50% Split with 01-400-64400) - Recreation Superintendent - (01-450-64400-102) - Pool 1 - (01-450-64400-102) - Pool 2 - (01-450-64400-102) - Day Camp 1 - (01-450-64400-115)
- Day Camp 2 - (01-450-64400-115) - WiFi HotSpot - Day Camp - (01-450-64400-115) - Phone Accessories 9,541 7,000 7,140 7,283
450 - Recreation 01-450-65000 Recreation Expenses Insurance 0 0 0 0
450 - Recreation 01-450-65100 Recreation Expenses Property Maintenance
* Additional equipment on hand: 2 chlorine probes, 2 acid probes, 2 pool pumps, 1 booster pump (can be replaced in house), 2 solenoids for pulsar feeders.| Repair Autofill system for competition and kiddie pool | Tighten all canopies |
Kiddie Pool Zero Depth stain repair | Annual UV Servicing | Locate and repair leaks in the competition pool and splash pad | Plainest pool water test kit.19,483 27,000 27,540 28,091
450 - Recreation 01-450-67100 Recreation Expenses Equipment Rental/Lease * Summer Adventure Camp Field Trips Bus Reservations. The Summer Adventure Camp will take two field trips per week for 10 weeks - Project 115 15,300 17,000 17,340 17,687
450 - Recreation 01-450-67210 Recreation Expenses Storage Rental * Storage Unit Rentals 6,000 12,000 12,240 12,485
450 - Recreation 01-450-68100 Recreation Expenses Dues & Membership DFW Director's Association Membership Fee for Parks & Recreation Director. (TRAPS) membership. Sams Club membership for Recreation Superintendent and Recreation Specialist. Swim Team Regional and State dues. TAAF dues.280 7,500 7,650 7,803
450 - Recreation 01-450-68200 Recreation Expenses Travel & per diem
* Three nights at a Regional TAAF State Meet for Head Swim Coach and two Assistant Coaches. Meals per diem for 3 days for Head Swim Coach and two Assistant Coaches. Mileage reimbursement for travel to Corpus Christi. Parks and
Recreation Director NRPA Conference 1,500 1,650 1,683 1,717
450 - Recreation 01-450-68600 Recreation Expenses Meetings
* Offsite meetings with volunteer organizations/ Associations, residents, Park Board snacks for outgoing and new members, Community decorating judges refreshments; Summer Adventure Camp: Seasonal Staff Orientation and pre-
camp training – project 115; Pre and Post Season as well as in-service training for pool staff – project 102.197 500 510 520
450 - Recreation 01-450-68750 Recreation Expenses Field Trips * Summer Adventure Camp Field Trips. The Summer Adventure Camp will take two field trip per week for 10 weeks - project 115.15,000 15,000 15,300 15,606
450 - Recreation 01-450-70100 Recreation Expenses Office Supplies
*Trophy Club Embroidered Clothing: Director of Parks and Recreation - Recreation Superintendent - Aquatics & Recreation Coordinator - Recreation and Event Coordinator - Office Supplies - supply requirements for swim lessons, swim
team, and lifeguard staff; ID Cards for CIVIC; Name plates for Park Board Meetings 2,509 1,500 1,530 1,561
450 - Recreation 01-450-70300 Recreation Expenses Postage * Postage for Recreation Tri-Fold.135 1,000 1,020 1,040
450 - Recreation 01-450-70400 Recreation Expenses Publications/Books/Subscriptions * Staff resource materials, literature and promotions 218 200 204 208
450 - Recreation 01-450-71000 Recreation Expenses Fuel Fuel for Rec Truck #4009 and small misc. equipment at the pool.682 1,719 1,753 1,788
450 - Recreation 01-450-72100 Recreation Expenses Uniforms
* Summer Adventure Camp Uniforms (project 115): 30 Camp Staff Shirts - Camp Staff Tank Tops - 150 Children Camp Shirts - Youth Camp Shirts - Swim Team: 250 shirts x 12 part of registration fee 250 swim caps x 3 part of registration
fee State team and parent shirts, reimbursed by parents; Pool Staff (project 102): 30 Shorts - 15 Polos - 80 Shirts - 35 hats - hip packs - whistles and lanyards 9,500 9,750 9,945 10,144
450 - Recreation 01-450-72300 Recreation Expenses Chemicals/Safety Equipment/Protective Clothing* Project 102 Chlorine and water treatment products - BLANKET PO REQUIRED 17,500 27,000 27,540 28,091
450 - Recreation 01-450-72600 Recreation Expenses Concessions Project 102 Concession Supplies offset by revenue.9,218 9,500 9,690 9,884
450 - Recreation 01-450-72700 Recreation Expenses Program Supplies
* Project 115 Summer Adventure Camp (10 weeks): To purchase and replace gym games, gym mats, board games, crafts, water, sports equipment, coolers, pens, markers, scissors, printer paper, printer ink, card stock to complete
paperwork/craft set up, etc. as needed on a yearly basis. Project 115 Summer Adventure Camp (10 weeks): First Aid Supplies (Band-Aids, gloves, ice packs, gauze, etc. ). Project 105 Swim Team: Pool supplies relating to swim meets and
practice/normal program supplies Swim Team Awards - Swim Lesson supplies.4,068 5,000 5,100 5,202
450 - Recreation 01-450-76950 Recreation Expenses Community Events * Dive in Movie and movie license - Three movies for summer.4,355 1,200 1,224 1,248
450 - Recreation 01-450-78300 Recreation Expenses Safety Equipment Project 102 Rescue tubes, rescue masks, Project 102 Medtronic AED w/ Adult and Child Pads and Battery.1,232 4,000 4,080 4,162
450 - Recreation 01-450-78400 Recreation Expenses Small Equipment 48 0 0 0
450 - Recreation 01-450-78500 Recreation Expenses Furniture/Equipment<$5,000
* Project 102 Pool: replace/restrap chairs, tables, and umbrellas/spray pad. Recreation General: coffin coolers, folding chairs, Event tables, pop-up tents, sand bags for tent legs, event related hardware and tools. Project 115 - Summer
Adventure Camp storage containers and bins for games and crafts. Staff will replace every other year as needed.838 5,200 5,304 5,410
450 - Recreation 01-450-78600 Recreation Expenses Hardware * Ribbon, ink, membership cards and miscellaneous replacement items for all registration equipment - Project 102 527 2,000 2,040 2,081
450 - Recreation 01-450-79100 Recreation Expenses Maintenance Supplies * Project 115 - Summer Adventure Camp: Cleaning supplies Project 102 - Paper products and maintenance supplies for pool facility.495 2,000 2,040 2,081
450 - Recreation 01-450-79999 Recreation Expenses Miscellaneous Expense Miscellaneous Expense. Pool incidentals (project 102) Summer Adventure Camp Incidentals (project 115).29 300 306 312
Total $655,827 $859,997 $876,250 $893,745
118
Community Events Department
Proposal Account String Departments NameType Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
460 - Community Events 01-460-63200 Community Events Expenses Advertising
Christmas in the Park (Proj 202) - Easter (Proj 204) - PetFest (Proj 205) - Back to Nature/Arbor Day (Proj 207) - Community Night (Proj 212) - Karaoke Day at
the Pool (Proj 102) - Various Community Event Banners (2 sided) - Purchased new banners in 2019 w/the capability to change date/time for following year
($600.00) - Dept will replace signs completely every 3rd year ($350 ea = $3,500.00) Letters to Santa - Christmas in the Park - Back To Nature -
EGGstravaganza - (*Age Group 0-3 - *Age Group 4-5 - *Age Group 6-7 - *Age Group 8-10) - Pet Fest - Community Night - Taste of Trophy Club $1,000 for
Banners - Memorial Day and Veterans Day Banners - $600 981 1,300 1,326 1,353
460 - Community Events 01-460-63250 Community Events Expenses Printing Promotional flyers for special events and activities throughout the year.0 612 624 637
460 - Community Events 01-460-67300 Community Events Expenses Event Rentals
Christmas in the Park $10,675 - Tent $3,500. DJ - $550, Heaters $3,000 - Touch A Truck $550 add budget - porta potty rental - Taste of Trophy Club -
$24,000 Face painter, balloon artist, porta potties, stage, band, inflatables - Memorial Day - $500 Entertainment - Veterans Day - $500 Bag Piper,
Entertainment, etc. - Run 4 Kindness - $6,000 for cost of, race timing, DJ - Daddy Daughter Dance - $5,000 DJ, Light Set up, Photographer, - Project 102
Karaoke Day at the Pool 2 Days: DJ at $427.50 per day/$855.00 total - Project 202 - Christmas in the Park Event Rentals: 40x120 Event Tent ($3,000), Santa
($500), Entertainment ($1,625), Photo Booth ($950), (2) Porta Potty/(1) Hand Washing Station ($550) - Project 205 – Pet Fest Event Rentals: DJ ($425), (2)
Face Painters ($400), (1) Balloon Artist ($350), Photo Booth ($950), (2) Porta Potty/(1) Hand Washing Station ($550) - Project 212 – Community Night Event
Rentals: Movie Screen ($800), Movie License ($400), Inflatables ($4,000), Face Painter/Balloon Artis - Project 213 – Back to Nature Event Rentals: (3) Face
Painters ($975), Wildlife Entertainers ($2,912), Rock Climbing Wall ($600), (2) Porta Potty/(1) Hand Washing Station ($550) - Project 206 - July 4th
Fireworks (Moved from HOT FY22 -fireworks are specifically restricted from HOT funds use)25,000 40,000 40,800 41,616
460 - Community Events 01-460-72700 Community Events Expenses Program Supplies
Gingerbread House Decorating $2,400 - Now have 2 sessions with 100 spots. Gingerbread Houses (120 x $15 = $1,800). Refreshments ($400) Table
Supplies ($200) - Christmas in the Park $5,000 - Coffee, Cider, Hot Chocolate food truck. More Giveaways - Taste of Trophy Club $3,000 - giveaways, water,
games - Touch A Truck - $600 - giveaways, water - Memorial Day - $750 printing programs, waters, flags - Veterans Day - $750 printing programs, waters,
flags - Run 4 Kindness - $5,000 for powder, promotion, shirts and swag items, inflatable arches, heaters - Daddy Daughter Dance - $3,000 Dinner (offset by
revenue), decorations - EGGstravaganza - $6,000 more easter eggs (20,000), giveaways - Letters to Santa Supplies: Stationary, envelopes and stamps
($250) - Memorial Day Supplies: Water ($100) - Project 202 – Christmas in the Park Supplies: Funnel Cakes ($1,300), Coffee/Hot Cider ($200),
Craft/Giveaway Supplies ($500) - Project 204 – EGGstravaganza Supplies: Pre-filled Easter Eggs ($2,800), Prizes ($150), Water ($150) - Project 205 – Pet
Fest Supplies: Refreshments ($600), Water ($100), Promotional Items ($500) - Project 213 – Back to Nature Supplies: Arbor Day Tree ($300), Ice/Water
($100), Refreshments ($1,200), Meal Tickets ($75) - Project 212 – Community Night Supplies: Refreshments ($1,200), Water ($100) Movie ($30), Meal
Tickets ($75)11,675 15,000 15,300 15,606
460 - Community Events 01-460-79999 Community Events Expenses Miscellaneous Expense 13,832 0 0 0
Total $51,488 $56,912 $58,050 $59,212
119
Community Development Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
522 - Community Development 01-522-50100 Community Development Expenses Salaries - Regular 249,659 240,519 245,329 250,236
522 - Community Development 01-522-50103 Community Development Expenses Merits 0 11,485 0 0
522 - Community Development 01-522-50130 Community Development Expenses Salaries - Overtime 0 5,000 5,100 5,202
522 - Community Development 01-522-50140 Community Development Expenses Salaries - Longevity 963 1,031 1,052 1,073
522 - Community Development 01-522-50145 Community Development Expenses Salaries - Stipend 0 0 0 0
522 - Community Development 01-522-50160 Community Development Expenses Certification Pay 1,300 1,500 1,530 1,561
522 - Community Development 01-522-50165 Community Development Expenses Salaries - Cell Phone Stipend Director & Code Enforcement Officer 1,650 1,350 1,800 1,800
522 - Community Development 01-522-51200 Community Development Expenses Retirement 32,500 31,523 32,153 32,797
522 - Community Development 01-522-51210 Community Development Expenses Medical Insurance 17,882 18,173 18,536 18,907
522 - Community Development 01-522-51215 Community Development Expenses Dental Insurance 1,584 1,937 1,976 2,015
522 - Community Development 01-522-51216 Community Development Expenses Vision Insurance 262 223 227 231
522 - Community Development 01-522-51218 Community Development Expenses Life Insurance & Other 1,325 1,672 1,705 1,739
522 - Community Development 01-522-52220 Community Development Expenses Social Security Taxes 15,148 14,631 14,924 15,222
522 - Community Development 01-522-52225 Community Development Expenses Medicare Taxes 3,543 3,422 3,490 3,560
522 - Community Development 01-522-52250 Community Development Expenses Unemployment Taxes 217 882 900 918
522 - Community Development 01-522-52260 Community Development Expenses Workers Compensation 3,774 2,032 2,073 2,114
522 - Community Development 01-522-52290 Community Development Expenses Pre-employment Physicals/Testing 60 0 0 0
522 - Community Development 01-522-60100 Community Development Expenses Professional Outside Services H-E Consulting, Third- party planner.0 42,000 42,840 43,697
522 - Community Development 01-522-60500 Community Development Expenses Engineering
Professional Engineer Consulting Service, TnP Civil engineering. Budget reduced-
based on remaining commercial lots available.75,000 42,000 42,840 43,697
522 - Community Development 01-522-60600 Community Development Expenses Plan Review Services
Bureau Veritas- Commercial and Residential plan reviews. Budget reduced, majority
of plan reviews are done by staff.7,500 4,000 4,080 4,162
522 - Community Development 01-522-61100 Community Development Expenses Appraisal 0 0 0 0
522 - Community Development 01-522-62300 Community Development Expenses Health Inspections
Bureau Veritas- Additional restaurants, food trucks and hotel kitchen and commercial
pool inspections. Budget increased- Staff found numerous properties being
overlooked. BV will assist in training staff for future inspections.12,952 14,000 14,280 14,566
522 - Community Development 01-522-62350 Community Development Expenses Inspection Services
Bureau Veritas- Contingency, for continuity of building inspections and supplement
Town staff for large projects.18,000 18,000 18,360 18,727
522 - Community Development 01-522-63200 Community Development Expenses Advertising Newspaper public notices for Planning and Zoning 2,958 1,500 1,530 1,561
522 - Community Development 01-522-63220 Community Development Expenses Legal Notices 946 0 0 0
522 - Community Development 01-522-63250 Community Development Expenses Printing Notice of Violation Door Hangers, Parking Permits, Inspection tags 92 600 612 624
522 - Community Development 01-522-63500 Community Development Expenses Abatements
Mowing vacant residences, lots, and correcting other nuisances. Lien is placed against
property at Denton or Tarrant County. Mowing season is later in fiscal year. Aging
properties may require more mitigation in future 707 2,000 2,040 2,081
522 - Community Development 01-522-63551 Community Development Expenses Schools & Training
Thad - $560 :Permit Tech Certification Class, $200 for PT Certification Testing,
Necessary C.E.U.'s $250, Plan review classes and CEUs - Building Official- State
plumbing inspector license, BOAT conference, Texas Planners conference - Paul: Basic
Code Enforcement, $495, Officer in Training Cert. $50, Training as Needed, $500 State
Plumbing Inspector license 3,500 4,000 4,080 4,162
522 - Community Development 01-522-64400 Community Development Expenses Communications /Pagers/Mobiles iPad – Director & Code Enforcement Officer - Phone Accessories 1,368 4,000 4,080 4,162
522 - Community Development 01-522-65300 Community Development Expenses Vehicle Maintenance
3 vehicles x 3 oil changes, miscellaneous repairs and maintenance as needed, Tire
replacement x 3 (every 3 years) State Inspection/Registration x3 5,216 4,000 4,080 4,162
522 - Community Development 01-522-68100 Community Development Expenses Dues & Membership
Planner: APA Membership/TxAPA - Code enforcement membership dues - Building
Inspector: Town - International Code Council membership State Plumbing Inspector
License fee, Building Official/Building Inspector, NTCOG annual fee, BOAT annual fee 153 1,500 1,530 1,561
522 - Community Development 01-522-68200 Community Development Expenses Travel & per diem
Building Inspector, Building Official, Director, permit tech, code enforcement -
mileage to local meetings, hotels for out of town, and meals.1,500 2,000 2,040 2,081
522 - Community Development 01-522-68600 Community Development Expenses Meetings Supplies for P&Z and other meetings 250 250 255 260
522 - Community Development 01-522-69105 Community Development Expenses Plat Filing Fees Estimate 5 to 7 plats to be filed 350 350 357 364
522 - Community Development 01-522-69110 Community Development Expenses Inspection Fees 145 145 145 148
522 - Community Development 01-522-70100 Community Development Expenses Office Supplies Office Supplies 1,000 1,000 1,020 1,040
522 - Community Development 01-522-70300 Community Development Expenses Postage Planning, public notices 410 500 510 520
522 - Community Development 01-522-70400 Community Development Expenses Publications/Books/Subscriptions
Update some planning manuals Planner requires some publications for upkeep of
certification Update building codes books. ( should be every 3 years, unless otherwise
mandated by legislature,thus the $2000 request.)3,000 3,000 3,060 3,121
522 - Community Development 01-522-71000 Community Development Expenses Fuel 1,090 gals of gas @ $2.75 per gal, 5% increase per year 2,119 4,000 4,080 4,162
522 - Community Development 01-522-72100 Community Development Expenses Uniforms
Director/Building Official, Code Enforcement, Inspector 1 pair boots, 5 pr shirts each,
5 pair pants each. Admin Assistant- 2 shirts. Cold weather gear x 3. Permit tech- 2
shirts 1,025 2,000 2,040 2,081
522 - Community Development 01-522-79999 Community Development Expenses Miscellaneous Expense
Miscellaneous code inspection and small tools (flash lights, screw drivers, gloves,
masks, etc.243 500 510 520
Total $468,301 $486,725 $485,164 $494,834
120
Finance Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
611 - Finance 01-611-50100 Finance Expenses Salaries - Regular 333,409 343,835 350,712 357,726
611 - Finance 01-611-50103 Finance Expenses Merits 0 17,267 0 0
611 - Finance 01-611-50140 Finance Expenses Salaries - Longevity 1,295 1,270 1,295 1,321
611 - Finance 01-611-50145 Finance Expenses Salaries - Stipend 0 0 0 0
611 - Finance 01-611-50160 Finance Expenses Certification Pay 2,850 3,300 3,366 3,433
611 - Finance 01-611-50165 Finance Expenses Salaries - Cell Phone Stipend 2,625 3,600 1,800 1,800
611 - Finance 01-611-51200 Finance Expenses Retirement 43,605 46,783 47,719 48,673
611 - Finance 01-611-51210 Finance Expenses Medical Insurance 18,827 27,910 28,468 29,038
611 - Finance 01-611-51215 Finance Expenses Dental Insurance 1,259 2,380 2,428 2,476
611 - Finance 01-611-51216 Finance Expenses Vision Insurance 170 262 267 273
611 - Finance 01-611-51218 Finance Expenses Life Insurance & Other 1,435 2,535 2,586 2,637
611 - Finance 01-611-52220 Finance Expenses Social Security Taxes 20,396 21,769 22,204 22,648
611 - Finance 01-611-52225 Finance Expenses Medicare Taxes 4,770 5,091 5,193 5,297
611 - Finance 01-611-52250 Finance Expenses Unemployment Taxes 34 1,008 1,028 1,049
611 - Finance 01-611-52260 Finance Expenses Workers Compensation 602 607 619 632
611 - Finance 01-611-52290 Finance Expenses Pre-employment Physicals/Testing 0 0 0 0
611 - Finance 01-611-52950 Finance Expenses Auto Allowance 0 0 0 0
611 - Finance 01-611-60100 Finance Expenses Professional Outside Services
Valley View Consulting – Investing - SAMCO - Continuing Disclosure ($ 2,000.00) - Eddie
Peacock - Fiscal Year End and Audit Assistance $ 110.00 per hour - Lighthouse - Annual
Compliance Hotline ($ 500.00)15,015 10,000 10,200 10,404
611 - Finance 01-611-60200 Finance Expenses Auditing
Audit (CAFR prep add'l $5500/yr) Estimate 2.4% increase per year ** Moved $6k each yr
between EDC/TCP/HOTMO) - CapRisk - OPEB - GASB Reporting 44,000 50,000 51,000 44,000
611 - Finance 01-611-61100 Finance Expenses Appraisal Denton & Tarrant County - 5% increase a year 59,189 72,000 73,440 74,909
611 - Finance 01-611-61150 Finance Expenses Tax Administration Denton County Tax Administration 5% increase in out years 6,631 7,000 7,140 7,283
611 - Finance 01-611-63200 Finance Expenses Advertising 0 0 0 0
611 - Finance 01-611-63220 Finance Expenses Legal Notices
Budget Publications (Public Hearings on Budget, Tax Rate Notices, Ad Valorem Notices) - RFP's
(Financial Advisor FY20, Banking FY22, Auditor FY 21)4,500 4,500 4,682 4,775
611 - Finance 01-611-63250 Finance Expenses Printing Printing (Budget Document, Check Stock & other Misc. Printing)79 500 510 520
611 - Finance 01-611-63551 Finance Expenses Schools & Training
SGR Leadership Training ($400 x 2) - Tyler Incode Conference - GFOAT (Spring or Fall
Conference) $500 x 4 - Chamber Luncheons - GFOA National (In Austin 2022) 4x$700 -
Governmental Accounting Course $575 per person - Regional Training (CPE's needed to
maintain CGFO certification) - Public Funds Investment Act Training $ 1000 (State Required
every 2 years for Investment Officers))1,387 5,000 5,100 5,202
611 - Finance 01-611-63800 Finance Expenses Service Charges & Fees
Cantaloupe (USA Tech) Monthly Fee - Banking Fees - Global Payments - Persolvent CC Fees -
EPX CC Fees - Square Processing Fees - Paypal Processing Fees 6,838 10,000 10,200 10,404
611 - Finance 01-611-64400 Finance Expenses Communications /Pagers/Mobiles Finance Mifi 456 1,800 1,800 1,800
611 - Finance 01-611-68100 Finance Expenses Dues & Membership
GFOAT Dues $120 (Qty 4) - CAFR Submission - GFOA Town Dues, Finance Manager, Chief
Financial Analyst and Senior Accountant - Bonded Every 3 Years x 4 x $130 - renew every 3
years - Notary- Renew every 4 years (Duvall - FY21) - Misc. renewals - AGA membership
renewal - Finance Manager 1,833 2,500 1,545 1,576
611 - Finance 01-611-68200 Finance Expenses Travel & per diem
GFOAT 4 Conferences x $200 per night x 2 nights - Mileage Reimbursements 4 x $200 - Per
Diem 4 x 3 days x $55 a day - Misc. Training Travel & Per Diem 1,520 4,125 4,208 4,292
611 - Finance 01-611-68600 Finance Expenses Meetings Meetings with financial contractors, auditors, banks - Budget Meetings 77 300 306 312
611 - Finance 01-611-70100 Finance Expenses Office Supplies
Tax Printing (W2,1099) - In House CAFR & Budget Printing - Misc. Office Supplies - TC logo
shirts for staff - $ 80.00 each 5,000 2,000 2,040 2,081
611 - Finance 01-611-70300 Finance Expenses Postage Postage 431 600 612 624
611 - Finance 01-611-70400 Finance Expenses Publications/Books/Subscriptions 0 0 0 0
611 - Finance 01-611-79999 Finance Expenses Miscellaneous Expense 140 100 100 100
Total $578,373 $648,042 $640,569 $645,285
121
Municipal Court
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
615 - Court (Fund 01)01-615-50100 Municipal Court Expenses Salaries - Regular 0 0 0 0
615 - Court (Fund 01)01-615-50140 Municipal Court Expenses Salaries - Longevity 0 0 0 0
615 - Court (Fund 01)01-615-50145 Municipal Court Expenses Salaries - Stipend 0 0 0 0
615 - Court (Fund 01)01-615-50160 Municipal Court Expenses Certification Pay 0 0 0 0
615 - Court (Fund 01)01-615-51200 Municipal Court Expenses Retirement 0 0 0 0
615 - Court (Fund 01)01-615-51210 Municipal Court Expenses Medical Insurance 0 0 0 0
615 - Court (Fund 01)01-615-51215 Municipal Court Expenses Dental Insurance 0 0 0 0
615 - Court (Fund 01)01-615-51216 Municipal Court Expenses Vision Insurance 0 0 0 0
615 - Court (Fund 01)01-615-51218 Municipal Court Expenses Life Insurance & Other 0 0 0 0
615 - Court (Fund 01)01-615-52220 Municipal Court Expenses Social Security Taxes 0 0 0 0
615 - Court (Fund 01)01-615-52225 Municipal Court Expenses Medicare Taxes 0 0 0 0
615 - Court (Fund 01)01-615-52250 Municipal Court Expenses Unemployment Taxes 0 0 0 0
615 - Court (Fund 01)01-615-52260 Municipal Court Expenses Workers Compensation 0 0 0 0
615 - Court (Fund 01)01-615-52290 Municipal Court Expenses Pre-employment Physicals/Testing 0 0 0 0
615 - Court (Fund 01)01-615-60100 Municipal Court Expenses Professional Outside Services 0 0 0 0
615 - Court (Fund 01)01-615-60300 Municipal Court Expenses Judge's Compensation Document Signing Appearances - Associate Judge Appearances 2,350 5,000 5,100 5,202
615 - Court (Fund 01)01-615-60810 Municipal Court Expenses TCIC Access 0 0 0 0
615 - Court (Fund 01)01-615-63250 Municipal Court Expenses Printing 3,100 1,500 1,530 1,561
615 - Court (Fund 01)01-615-63551 Municipal Court Expenses Schools & Training 0 0 0 0
615 - Court (Fund 01)01-615-64400 Municipal Court Expenses Communications/Pager/Mobiles 30 0 0 0
615 - Court (Fund 01)01-615-66300 Municipal Court Expenses Jury Fees 0 0 0 0
615 - Court (Fund 01)01-615-66400 Municipal Court Expenses Prisoner-Sit Out DCSO 0 0 0 0
615 - Court (Fund 01)01-615-68100 Municipal Court Expenses Dues & Membership Judge TMCA & TCCA Membership 0 260 265 271
615 - Court (Fund 01)01-615-68200 Municipal Court Expenses Travel & per diem 0 0 0 0
615 - Court (Fund 01)01-615-68600 Municipal Court Expenses Meetings 0 0 0 0
615 - Court (Fund 01)01-615-70100 Municipal Court Expenses Office Supplies 51 330 337 343
615 - Court (Fund 01)01-615-70300 Municipal Court Expenses Postage Jury Summons, Defendant mailings 2 100 102 104
615 - Court (Fund 01)01-615-70400 Municipal Court Expenses Publications/Books/Subscriptions Lexis Nexis Texas Criminal and Traffic Law Manual 0 50 51 52
615 - Court (Fund 01)01-615-70500 Municipal Court Expenses Warrant Round-up 0 0 0 0
615 - Court (Fund 01)01-615-78500 Municipal Court Expenses Furniture/Equipment<$5,000 0 0 0 0
615 - Court (Fund 01)01-615-79999 Municipal Court Expenses Miscellaneous Expense 10,000 0 0 0
Total $15,533 $7,240 $7,385 $7,533
122
Human Resources Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
630 - Human Resources 01-630-50100 Human Resources Expenses Salaries - Regular 97,341 101,972 104,011 106,092
630 - Human Resources 01-630-50103 Human Resources Expenses Merits 0 5,270 0 0
630 - Human Resources 01-630-50130 Human Resources Expenses Salaries - Overtime 0 0 0 0
630 - Human Resources 01-630-50140 Human Resources Expenses Salaries - Longevity 0 0 0 0
630 - Human Resources 01-630-50145 Human Resources Expenses Salaries - Stipend 0 0 0 0
630 - Human Resources 01-630-50160 Human Resources Expenses Certification Pay 2,200 2,400 2,448 2,497
630 - Human Resources 01-630-50165 Human Resources Expenses Salaries - Cell Phone Stipend HR Director 825 900 900 900
630 - Human Resources 01-630-51200 Human Resources Expenses Retirement 13,460 13,888 14,166 14,449
630 - Human Resources 01-630-51210 Human Resources Expenses Medical Insurance 8,109 12,873 13,130 13,393
630 - Human Resources 01-630-51215 Human Resources Expenses Dental Insurance 458 886 904 922
630 - Human Resources 01-630-51216 Human Resources Expenses Vision Insurance 43 79 81 82
630 - Human Resources 01-630-51218 Human Resources Expenses Life Insurance & Other 460 753 768 783
630 - Human Resources 01-630-52220 Human Resources Expenses Social Security Taxes 5,810 6,527 6,658 6,791
630 - Human Resources 01-630-52225 Human Resources Expenses Medicare Taxes 1,359 1,526 1,557 1,588
630 - Human Resources 01-630-52250 Human Resources Expenses Unemployment Taxes 9 252 257 262
630 - Human Resources 01-630-52260 Human Resources Expenses Workers Compensation 267 182 186 189
630 - Human Resources 01-630-52290 Human Resources Expenses Pre-employment Physicals/Testing
Pre-employment job fit testing for departments. Any return to duty testing as required by departments.
COVID testing for employees as needed 3,000 10,000 10,200 10,404
630 - Human Resources 01-630-52950 Human Resources Expenses Auto Allowance 0 0 0 0
630 - Human Resources 01-630-52960 Human Resources Expenses Employee Relations
Anniversary Gifts - Compass - Employee Birthdays - Employee Events (picnics, special events, cook-offs,
etc) - Employee Holiday Gift $50 each x 80 employees - Flu Shots $25/per shot X 80 employees -
Performant Fitness Membership $1,800/per month 26,202 43,600 44,472 45,361
630 - Human Resources 01-630-53240 Human Resources Expenses Tuition Reimbursement Six fire employees tuition reimbursement - TMO Office Tuition Reimbursement 5,632 10,500 10,710 10,924
630 - Human Resources 01-630-53280 Human Resources Expenses Employee Assistance Program Current Service Contract 2,203 2,400 2,448 2,497
630 - Human Resources 01-630-53285 Human Resources Expenses Flexible Benefits Administration FSA/HSA Fee 1,885 2,400 2,448 2,497
630 - Human Resources 01-630-60100 Human Resources Expenses Professional Outside Services HUB International - ACA Filing 28,000 31,550 32,181 32,825
630 - Human Resources 01-630-60400 Human Resources Expenses Physicals/Testing 1,167 500 510 520
630 - Human Resources 01-630-63200 Human Resources Expenses Advertising job postings and recruiting efforts 0 2,000 2,040 2,081
630 - Human Resources 01-630-63250 Human Resources Expenses Printing printing supplies 0 300 306 312
630 - Human Resources 01-630-63551 Human Resources Expenses Schools & Training
1000.00 SHRM Certification Course for People Management - HR training - SGR Conference Servant
Leadership Training - TML Conference Registration - TMHRA Conference Registration 153 2,800 2,856 2,913
630 - Human Resources 01-630-63552 Human Resources Expenses Organizational Employee Training
Adding for Supervisor Training and other Leadership related training - New online training system for
required annual training for all employees (Ex. sexual harassment training), Training for directors and
manager to manage employees working from home 10,000 30,000 30,600 31,212
630 - Human Resources 01-630-64400 Human Resources Expenses Communications /Pagers/Mobiles Phone Accessories 456 1,500 1,530 1,561
630 - Human Resources 01-630-68100 Human Resources Expenses Dues & Membership
SHRM $209 annual membership SHRM Recertification of SHRM-CP - $200 done once every three years
HR Certification Institute - PHR Certification $150 done once every three years TMHRA - $100 TDI - $100
- TCMA Membership 967 1,050 1,071 1,092
630 - Human Resources 01-630-68200 Human Resources Expenses Travel & per diem
TMHRA Annual Conference Registration $400 Hotel 3 nights $205/night +tax = $750 Travel and per
diem $350 - TML Annual Conference San Antonio Hotel/Per diem $1000 Parking and mileage x1 $350 -
Travel and Per Diem -HR Training, any required or needed training for the new HR Manager, and HR
Admin 45 3,680 3,754 3,829
630 - Human Resources 01-630-68600 Human Resources Expenses Meetings Chamber and other meetings - Trophy Club host MRHA meeting 0 750 765 780
630 - Human Resources 01-630-70100 Human Resources Expenses Office Supplies General Office Supplies - Staff logo apparel 943 1,500 1,530 1,561
630 - Human Resources 01-630-70300 Human Resources Expenses Postage Postage 1 200 204 208
630 - Human Resources 01-630-78500 Human Resources Expenses Furniture/Equipment<$5,000 0 0 0 0
630 - Human Resources 01-630-79999 Human Resources Expenses Miscellaneous Expense 0 0 0 0
Total $210,995 $292,238 $292,690 $298,524
123
Communications & Marketing Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
635 - Communications & Marketing 01-635-50100 Communications & Marketing Expenses Salaries - Regular Salary for Salary longevity for Comm. & Marketing Director - 85696 108,308 101,972 104,011 106,092
635 - Communications & Marketing 01-635-50101 Communications & Marketing Expenses Salaries - Part Time Hourly for Comm & Marketing Support Specialist 12,800 25,000
635 - Communications & Marketing 01-635-50103 Communications & Marketing Expenses Merits 0 6,483 0 0
635 - Communications & Marketing 01-635-50140 Communications & Marketing Expenses Salaries - Longevity Salary longevity for Comm. & Marketing Director - 165 225 285 291 297
635 - Communications & Marketing 01-635-50145 Communications & Marketing Expenses Salaries - Stipend 0 0 0 0
635 - Communications & Marketing 01-635-50160 Communications & Marketing Expenses Certification Pay Certification Pay for Comm. & Marketing Director (CPC, BAA) - 2400 1,375 1,500 1,530 1,561
635 - Communications & Marketing 01-635-50165 Communications & Marketing Expenses Salaries - Cell Phone Stipend 900 900 900 900
635 - Communications & Marketing 01-635-51200 Communications & Marketing Expenses Retirement Retirement Contribution for Comm. & Marketing Director - 11363 11,672 13,888 14,166 14,449
635 - Communications & Marketing 01-635-51210 Communications & Marketing Expenses Medical Insurance 0 0 0 0
635 - Communications & Marketing 01-635-51215 Communications & Marketing Expenses Dental Insurance Dental Insurance for Comm. & Marketing Director - 638 638 886 904 922
635 - Communications & Marketing 01-635-51216 Communications & Marketing Expenses Vision Insurance Vision Insurance for Comm. & Marketing Director - 72 72 79 81 82
635 - Communications & Marketing 01-635-51218 Communications & Marketing Expenses Life Insurance & Other Life Insurance for Comm. & Marketing Director - 627 627 753 768 783
635 - Communications & Marketing 01-635-52220 Communications & Marketing Expenses Social Security Taxes Social Security for Comm. & Marketing Director - 5462 5,462 8,039 8,200 8,364
635 - Communications & Marketing 01-635-52225 Communications & Marketing Expenses Medicare Taxes Medicare Taxes for Comm. & Marketing Director - 1277 1,277 1,881 1,919 1,957
635 - Communications & Marketing 01-635-52250 Communications & Marketing Expenses Unemployment Taxes Unemployment Tax for Comm. & Marketing Director 20 504 514 524
635 - Communications & Marketing 01-635-52260 Communications & Marketing Expenses Workers Compensation Workers Comp for Comm. & Marketing Director 168 224 228 233
635 - Communications & Marketing 01-635-60100 Communications & Marketing Expenses Professional Outside Services Misc. Photography Services - i.e. Staff and Council Photos - Misc. Marketing Services - i.e. Videos, etc.48,000 48,000 48,960 49,939
635 - Communications & Marketing 01-635-63200 Communications & Marketing Expenses Advertising
Misc Advertising- 1,000 - i.e. Online ads, print ads, etc. - Digital Design - 2,000 - i.e. Adobe Stock, Creative Market, etc -
Photography - 1000 - i.e. Special event photos, etc. - Videography - 1000 - i.e. Fire recruitment video, etc. - Promotional Items -
5000 - i.e. Tshirts, pens, coolers, etc.5,500 10,000 10,200 10,404
635 - Communications & Marketing 01-635-63220 Communications & Marketing Expenses Legal Notices 0 0 0 0
635 - Communications & Marketing 01-635-63250 Communications & Marketing Expenses Printing Printing TBD - 1000 - i.e. ADF, Chamber flyers, etc.0 300 306 312
635 - Communications & Marketing 01-635-63400 Communications & Marketing Expenses Communications /Pagers/Mobiles 0 0 0 0
635 - Communications & Marketing 01-635-63551 Communications & Marketing Expenses Schools & Training
Miscellaneous Training - 300 - i.e. Local webinars and luncheon workshops - TAMIO Conference Registration - 150 - 2 people -
GSMCON Virtual Conference Registration - 2000 - 2 people 1,528 2,450 2,499 2,549
635 - Communications & Marketing 01-635-68100 Communications & Marketing Expenses Dues & Membership TAMIO Dues , 3CMA, Etc. - 500 1,200 500 510 520
635 - Communications & Marketing 01-635-68200 Communications & Marketing Expenses Travel & per diem TAMIO 2023 (2 people)- 2,500 - i.e. Hotel, Meals, Travel, TAMI Submissions 1,750 2,500 2,550 2,601
635 - Communications & Marketing 01-635-68600 Communications & Marketing Expenses Meetings TAMIO Networking Group - 100 - i.e. Host networking lunch 100 100 102 104
635 - Communications & Marketing 01-635-70100 Communications & Marketing Expenses Office Supplies Misc. Office Supplies - 500 1,000 500 510 520
635 - Communications & Marketing 01-635-70300 Communications & Marketing Expenses Postage Misc. Postage - 100 1 100 102 104
635 - Communications & Marketing 01-635-70400 Communications & Marketing Expenses Publications/Books/Subscriptions 0 0 0 0
635 - Communications & Marketing 01-635-78500 Communications & Marketing Expenses Furniture/Equipment<$5,000 2,700 0 0 0
635 - Communications & Marketing 01-635-78600 Communications & Marketing Expenses Hardware Ipad for Communications & Marketing (2 people)0 2,000 2,040 2,081
Total $205,323 $228,844 $201,291 $205,298
124
Information Technology Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
640 - Information Services 01-640-50100 Information Services Expenses Salaries - Regular 0 0 0 0
640 - Information Services 01-640-50140 Information Services Expenses Salaries - Longevity 0 0 0 0
640 - Information Services 01-640-50160 Information Services Expenses Certification Pay 0 0 0 0
640 - Information Services 01-640-51200 Information Services Expenses Retirement 0 0 0 0
640 - Information Services 01-640-51210 Information Services Expenses Medical Insurance 0 0 0 0
640 - Information Services 01-640-51215 Information Services Expenses Dental Insurance 0 0 0 0
640 - Information Services 01-640-51216 Information Services Expenses Vision Insurance 0 0 0 0
640 - Information Services 01-640-51218 Information Services Expenses Life Insurance & Other 0 0 0 0
640 - Information Services 01-640-52220 Information Services Expenses Social Security Taxes 0 0 0 0
640 - Information Services 01-640-52225 Information Services Expenses Medicare Taxes 0 0 0 0
640 - Information Services 01-640-52250 Information Services Expenses Unemployment Taxes 0 0 0 0
640 - Information Services 01-640-52260 Information Services Expenses Workers Compensation 0 0 0 0
640 - Information Services 01-640-60100 Information Services Expenses Professional Outside Services VersaTrust (3rd Party IT/Security Service Provider)144,917 164,400 167,688 171,042
640 - Information Services 01-640-60800 Information Services Expenses Software & Support IS - Add Defender for O365 for Exchange Online (70+ accounts, Council and B&C)-Annual recurring ($18.66 ea)394,947 570,000 581,400 593,028
Adobe Pro Subscription - 25 licenses
Cisco SMARTnet
Complete Care DiD, Monthly Backup (monthly $2086)
CSC - Zhone Service & Maintenance
Cyber Security Training
DNH*Godaddy.com - Annual domain name registration
DotGovRegistration - .gov domain name registration
Microsoft O365
Microsoft Exchange Online Archiving-(79 users)
Microsoft Exchange Online Plan 1 - (53 users)
Microsoft Office365 E1 (26 Users)
Microsoft Office365 E3(98 Users)
One Time Camera Repairs
One Time Warranty Support
ONETROPHYCLUB.ORG
SHI Gov't Sol - Annual Maintenance Veeam Backup
tcdrive.org
TCEVA.ORG
TCPARKS.COM
TCPARKS.ORG
TCPARKSANDREC.ORG
TCVOLUNTEER.ORG
trophyclub.org
trophyclubfd.com
trophyclubfd.org
trophyclubinspections.com
trophyclubonline.org
TROPHYCLUBPARK.COM
TROPHYCLUBPARK.ORG
VCS6-STD-SSS-C VM Standard vSphere 1 instance
VS6-ENT-P-SSS-C VM Ent. Support by proc
Windows Server Datacenter - 2 Core SA Lic (qty 24)
Windows Server datacenter cores with software assurance - qty 32 to reach 80 cores
Zoom
Backupify
Networking Gear changes in Core network
Finance - OpenGov Annual Cost
Financial Management Suite
Core Financials
Fixed Assets
Project Accounting
Purchasing
Personnel Management
ESS Time and Attendance
Payroll Electronic Time Clock Interface
Customer Relationship Management Suite
Cashiering
Cash Collections Receipt Interface
Tyler Content Manager Entrprise Edition Bundle
Incode Court Suite
Criminal Court Case Management
Collection Agency Export Interface
Court Police non Incode Interface
BASIC NETWORK SUPPORT
Tyler
Court Document Signing Software
Eight20 Consulting - Zactax subscription
BondLink
Town Manager's Office - Paypal-Gold Wave - Audio editing software
1 Time Training Center Discount
Avante Addtl Repository for SQL
Avante Server for SQL Express
Laserfiche Starter Audit Trail
Laserfiche Starter Public Portal
LF Full Name User
LF Records Management Module
LF Scan Connect
Managed Services for Laserfiche
MCCi SLA 11-24 Laserfiche Users
Training Center 10-24 Users
Open Records Request (Just FOIA)
PrimeGov Suite Agenda Software - Annual
SoundCloud - Annual Subscription
VMIX.com Video Software
Council Meetings
Police Department - Mentalix - Digital Fingerprint Annual Maintenance
Crime Reports Plus Annual Subscription FY 2021
ILA with Denton County for PD
ILA with Denton County for PD
ILA with Denton County for PD
LexiPol Annual Subscription - Police
LexiPol Annual Subscription for PD
Fed Submit Duples Printer
Fed Submit Mugshot
FS IDMS Package
FS TX Live Scan
WIreless DS Remote ID
Schedule Anywhere License 24@2/month
One Solution Annual Maintenance 10/1/20 - 9/30/21
OneSolution MCT Disp & MAPS Spt 12/1/19-11/30/20
OneSolution MCT Disp & MAPS Spt 12/1/19-11/30/20
VS-IDP-01B Vigilant Solutions Investigative Data
WatchGuard - Annual Warranty Body & Car Cameras
Evidence Library
WatchGuard motorola redaction & editing software
WatchGuard Hardware warranty renewal
FirstNet (duty phones, 3 mifis & 11 tablets)
Verizon ipads (7 ipads)
TLETS
Yearly Cloud license renewal for 6 Verkada Cameras
DMI Technologies - Verkada Camera annual cloud
WWW.VMIX.Com - Video Software
Brazos Ticket Writer
Fire Department - Aladtec - FD Scheduling
125
ERS
ILA with Denton County for Fire/EMS
ILA with Denton County for Fire/EMS
ILA with Denton County for Fire/EMS
ILA with Denton County for Fire/EMS
Lexipol Annual Fire Subscription
LexiPol Annual Subscription - Fire
Fire Rescue One - Training
Fire Rescue One - Training
Active 911
Knox Cloud
Operative IQ licenses (5)
Operative IQ licenses (5)
Wave
ESO Solutions
ESO - EHR CAD Integration (800 incidents)
Knox Company - Knox Cloud License
Knox Company - Knox Cloud License
Paging System Repairs
Parks - CivicRec
CivicRec
CivicRec
Sprout Social
Capterra
Humanity
ProLandscape
Verizon
ATT
Verizon
Ventek
Ventek
79099 - JPMorgan Chase Bank NA
Verizon (or FirstNet in future)
Community Development - EnerGov
EG Community Development
EG Business Management
EG Code Enforcement
EG CSS Community Development
EG CSS Business Management
EG GiS Server Integration
EG iG Workforce Apps (4)
ESRI Inc. - ARCgis Annual Support
Camera Security Maintenance 1st Qtr YUPS & SWMS - DAC
Salient Systems annual upgrade thru 03/13/21
Communications & Marketing - Grammarly
VEN01894 - ArchiveSocial, Inc.
Sprout Social
VEN02211 - Imagenet Consulting LLC
Entech Signs
Civic Plus - Engage
Alert Media
Adobe Acrobat
Citibot
Human Resources - Civic HR Applicant Tracking
CivicHR Employee Onboarding
Adobe - Photoshop for HR
640 - Information Services 01-640-60900 Information Services Expenses Security Access Control System (Parts not covered under maintenance) - Access Control Badges - Access Control Accessories (Not badges)0 2,257 2,302 2,348
640 - Information Services 01-640-63551 Information Services Expenses Schools & Training 0 0 0 0
640 - Information Services 01-640-64300 Information Services Expenses Telephone Local Service and Long Disance - MOVED to 01-640-64400 - Overages in Long Distance - MOVED to 01-640-64400 - Repairs (Non-Maintenance) - Phone System Maintenance - Starts in FY22 0 0 0 0
640 - Information Services 01-640-64400 Information Services Expenses Communications /Pagers/Mobiles
Analog Lines at TH (x2 fax lines) (95*2)*12=2280 - Phone Accessories in bulk for general use - MiFi Hot Spot – Loaner - TCP Voice and Data Service - Moved to 09-400-64400 - Pool Voice and Data Service - Moved to 01-450-64400-102 -
Charter TV Service at Town Hall (120*12)=$1440 - Direct TV service for Fire Dept. (180*12)=2160 - Split with 01-256-64400 $1080 - Internet Connectivity - Maintenance Barn Data Service (130*12)=1560 - Internet Connectivity - P2P (FS to
TH) 100mb (1340*12)=. Split with 01-640-64400 $ AND 01-256-64400 $ - Internet Connectivity - Denton County Police and Fire/EMS - 50mb (560*12)=6720. - Split with 01-640-64400 $ AND 01-256-64400 $ - Internet Connectivity - Main
1g at TH, (17000*12)=20400. - Share with 01-640-64400 $16920 AND 01-256-64400 $3480 - Overages in long distance organization wide - Dial tone for Town Hall - VOIP using SIP trunks wtih 100 DIDs and 5000 LD minutes.
(800*12)=$9600 (No FS split, unknown fair way) - Analog lines at FS (Fax and emergancy phone) ((92*2)*12)=2208. - Split with 01-256-64400 $1104 50,719 50,000 51,000 52,020
640 - Information Services 01-640-65200 Information Services Expenses Building Maintenance 734 0 0 0
640 - Information Services 01-640-67000 Information Services Expenses Independent Labor GIS Maps Updates and GIS Maintenance for GIS and Energov. (Not used Yet) - Independent Consulting and Support Fees - Online Security Eval - $12000 per year.0 0 0 0
640 - Information Services 01-640-67150 Information Services Expenses Copier Rental/Lease
Copier Overages billed at .0053 BW and .039 Color, Projected Color Overage (11544*.039), projected BW overages (0*.0053) - 10% price increase per year for copier lease. FY20 is last year of lease. - PD Copier (488*12 which includes
12000BW and 8500C per both copiers) - 3 year lease - 7/20 - PW Copier (488*12 which includes 12000BW and 8500C per both copiers) - 3 year lease - 7/20 11,261 12,500 12,750 13,005
640 - Information Services 01-640-68100 Information Services Expenses Dues & Membership TML - Texas Municipal League - GMIS - Government Management Information Sciences - NWMCC - Northwest Metroport Chamber of Commerce - TAGITM - Texas Association of Governmental Information Technology Managers 67 350 357 364
640 - Information Services 01-640-68200 Information Services Expenses Travel & per diem 0 0 0 0
640 - Information Services 01-640-68600 Information Services Expenses Meetings 0 0 0 0
640 - Information Services 01-640-70100 Information Services Expenses Office Supplies CD/DVD Media - General Office Supplies 0 375 383 390
640 - Information Services 01-640-70200 Information Services Expenses Printer Supplies Shared with Fire on line 01-256-70200 - Toner, fusers, maintenance kits, etc for all Town printers. (Shared Below)0 125 128 130
640 - Information Services 01-640-70300 Information Services Expenses Postage Shipping any tech in a expedited manor is not cheap!0 50 51 52
640 - Information Services 01-640-78600 Information Services Expenses Hardware
Peripherals, accessories, mice, keyboards, etc. - Marquee repairs are from HOT Funds. - xx-xxx-xxxxx - Battery Maintenance (UPS, AA, AAA, 9v, Access Controller, misc) - Desktop Scanner for Laserfiche ($900 each) - Fire Extinguishers
Maintenance - Backup Media Replacement - HD internal and external - AV Miscellaneous Equipment - Repair and Maintenance in general 10,787 11,460 11,689 11,923
640 - Information Services 01-640-83700 Information Services Expenses Capital Outlay 0 0 0 0
Total $613,432 $811,517 $827,748 $844,302
126
Facilities Maintenance Department
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
710 - Facilities Maintenance 01-710-50100 Facilities Management Expenses Salaries - Regular 44,366 30,498 31,108 31,730
710 - Facilities Maintenance 01-710-50103 Facilities Management Expenses Merits 0 1,560 0 0
710 - Facilities Maintenance 01-710-50130 Facilities Management Expenses Salaries - Overtime 1,583 0 0 0
710 - Facilities Maintenance 01-710-50140 Facilities Management Expenses Salaries - Longevity 245 244 249 254
710 - Facilities Maintenance 01-710-50145 Facilities Management Expenses Salaries - Stipend 0 0 0 0
710 - Facilities Maintenance 01-710-50165 Facilities Management Expenses Salaries - Cell Phone Stipend 0 450 0 0
710 - Facilities Maintenance 01-710-51200 Facilities Management Expenses Retirement 6,857 4,178 4,262 4,347
710 - Facilities Maintenance 01-710-51210 Facilities Management Expenses Medical Insurance 8,139 3,136 3,199 3,263
710 - Facilities Maintenance 01-710-51215 Facilities Management Expenses Dental Insurance 630 443 452 461
710 - Facilities Maintenance 01-710-51216 Facilities Management Expenses Vision Insurance 81 40 40 41
710 - Facilities Maintenance 01-710-51218 Facilities Management Expenses Life Insurance & Other 304 227 231 236
710 - Facilities Maintenance 01-710-52220 Facilities Management Expenses Social Security Taxes 3,123 1,934 1,973 2,012
710 - Facilities Maintenance 01-710-52225 Facilities Management Expenses Medicare Taxes 730 453 462 471
710 - Facilities Maintenance 01-710-52250 Facilities Management Expenses Unemployment Taxes 9 126 129 131
710 - Facilities Maintenance 01-710-52260 Facilities Management Expenses Workers Compensation 2,078 160 163 166
710 - Facilities Maintenance 01-710-63551 Facilities Management Expenses Schools & Training General Continuing Education, HVAC, ELEC. PLBG. Storm Water Management 0 250 255 260
710 - Facilities Maintenance 01-710-64000 Facilities Management Expenses Electricity Electricity for Town Hall - $4,500 a month x 12 Month = $54,000 - Gas for Town Hall - $60 a month x 12 Months = $720 - Old Town Hall - $650 a month x 12 Months = $7800 70,609 62,000 63,240 64,505
710 - Facilities Maintenance 01-710-64100 Facilities Management Expenses Water
Maintenance Barn Water - $360 a month x 12 Months = $4,320 x 20% Increase = $5,184 - Town Hall Water Usage- $500 a month x 8 Months + $1000 a month x 4 months (summer watering) = $8,000 x 20% =
$9,600 - Old Town Hall and PD Water - $135 a month x 12 Months = $1620 x 20% Increase = $1944 15,000 17,000 17,340 17,687
710 - Facilities Maintenance 01-710-64400 Facilities Management Expenses Communications /Pagers/Mobiles Facilities Maintenance Technician - Phone Accessories 58 674 687 701
710 - Facilities Maintenance 01-710-65000 Facilities Management Expenses Insurance Property Insurance – Liability - Finance - Public Official Bonds Every 3 Years - renew every 3 years 102,100 105,000 107,100 109,242
710 - Facilities Maintenance 01-710-65200 Facilities Management Expenses Building Maintenance Shred IT - Pest Control - Building Facilities and Maintenance - Miscellaneous 31,428 50,000 51,000 52,020
710 - Facilities Maintenance 01-710-65350 Facilities Management Expenses Equipment Maintenance 0 0 0 0
710 - Facilities Maintenance 01-710-65400 Facilities Management Expenses Cleaning Services Independence East and West and Harmony Park restroom cleaning (3 times per week) $1,200 per month x 12 months = 14,400 - Floor Cleaning twice a year - Janitorial for Fire Admin and Town Hall 51,240 57,000 58,140 59,303
710 - Facilities Maintenance 01-710-65800 Facilities Management Expenses Kitchen Supplies Water cooler, water, drinks, coffee, tea, miscellaneous snacks 4,392 5,400 5,508 5,618
710 - Facilities Maintenance 01-710-68190 Facilities Management Expenses Flags & Repairs 3 year contract - Will need to renew FY22 per Chief Taylor 24,000 0 0 24,000
710 - Facilities Maintenance 01-710-68200 Facilities Management Expenses Travel & per diem Miscellaneous Travel (Educational)0 200 204 208
710 - Facilities Maintenance 01-710-70100 Facilities Management Expenses Office Supplies Office Supplies 2,000 3,500 3,570 3,641
710 - Facilities Maintenance 01-710-71000 Facilities Management Expenses Fuel Truck - 1,400 gals of gas @ 2.75, 5% increase per year - Town Hall Generator - 600 gals of gas @ $2.75, 5% increase per year 2,000 4,000 4,080 4,162
710 - Facilities Maintenance 01-710-72100 Facilities Management Expenses Uniforms 5 pants at $40.00 = $200.00, 5 shirts at $40.00 =$200.00, 1 pr boots at $175.00 - Cold Weather Jacket at 3 year intervals 500 500 510 520
710 - Facilities Maintenance 01-710-72520 Facilities Management Expenses Vending Machine Supplies Vending Machine Supplies 400 900 918 936
710 - Facilities Maintenance 01-710-78500 Facilities Management Expenses Furniture/Equipment<$5,000 Holiday decorations, furniture, etc.327 2,500 2,550 2,601
710 - Facilities Maintenance 01-710-79100 Facilities Management Expenses Maintenance Supplies Miscellaneous Maintenance Supplies 250 2,500 2,550 2,601
710 - Facilities Maintenance 01-710-79999 Facilities Management Expenses Miscellaneous Expense 145 200 0 0
Total $372,594 $355,073 $359,920 $391,117
127
Crime Control Prevention District
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 04-000-40350 General Revenues Sales Tax 328,872 350,000 360,500 371,315
Other Funds 04-000-42500 General Revenues Grant Revenue 661 0 0 0
Other Funds 04-000-47000 General Revenues Interest Income 0 1,900 1,957 2,016
Other Funds 04-000-48008 General Revenues Auction Sales 0 0 0 0
Total $329,533 $351,900 $362,457 $373,331
Expenses
251 - CCPD (Fund 04)04-251-50130 Police Expenses Salaries - Overtime
This year’s funding covers administrative cost for support of the following special programs and others: School Resource Officer (School/Police Program), National Night Out, Vacation
watch/Special Patrols.0 20,000 20,400 20,808
251 - CCPD (Fund 04)04-251-51200 Police Expenses Retirement 0 2,657 2,710 2,764
251 - CCPD (Fund 04)04-251-52220 Police Expenses Social Security Taxes 0 1,242 1,267 1,292
251 - CCPD (Fund 04)04-251-52225 Police Expenses Medicare Taxes 0 291 297 303
251 - CCPD (Fund 04)04-251-52250 Police Expenses Unemployment Taxes 0 0 0 0
251 - CCPD (Fund 04)04-251-52260 Police Expenses Workers Compensation 0 446 446 446
251 - CCPD (Fund 04)04-251-60100 Police Expenses Professional Outside Services
Funding for the racial profiling report and other consulting fees regarding special programs and legal issues and complaints - This year's funding covers administrative cost of
maintaining special programs associated with the CCPD. Special reviews and legal cost.45,000 55,000 56,100 57,222
251 - CCPD (Fund 04)04-251-63551 Police Expenses Schools & Training
Training for officer to obtain an Intermediate level Police officer certification - Texas Chief of Police and the International Association of Chiefs of Police conference: Chief and Captain -
Conference fees Firearms instructor cert classes for 2 officers, Funding, the Cert is good for 2 years - Testing for new applicants, includes purchase of test material and other items -
Funding for online training Classes for all 24 officers and the support staff: POLICE ONE (20 full time Officer and 4 reserve officers) - Training: outside services - Funding for Police
Supervisor training, 3 Patrol Sergeants, 1 Lieutenant and 2 Captains - Texas Association of Property and Evidence Inventory Technicians (TAPEIT) Conference Fraud and Financial Crimes
- SRO TRAINING: 2 officers to attend the Safe School Conference - Annual training for the ACO to maintain certification - Training for Admin staff - Training for Admin staff, NIBRS, ORR,
RMS/CAD 20,300 18,500 18,870 19,247
251 - CCPD (Fund 04)04-251-66200 Police Expenses Qualifying Expenses
Funding for targets and gun cleaning supplies - Rental fee for the use of the Southlake indoor range at $200.00 an hour: est. 30 hours a year, night and low light training - Funding for
special firearms training: Tactical shooting - The Police Department will be conducting quarterly firearms training, and qualifications. Range rental for unlimited training $200 - Funding
for handgun and rifle ammunition: 9mm, 223 cal shotgun rounds. Approximately 20,000 rounds a years - Funding for patrol rifles and attachments as needed - Funding for simulated
shooting training using color marking or plastic projectile ammunition. ammunition cost. Covers School ALLERT training.16,696 18,500 18,870 19,247
251 - CCPD (Fund 04)04-251-68600 Police Expenses Meetings Covers Police department all hands meetings and other work related events.0 800 816 832
251 - CCPD (Fund 04)04-251-70100 Police Expenses Office Supplies 1,942 3,000 3,060 3,121
251 - CCPD (Fund 04)04-251-70300 Police Expenses Postage 335 500 510 520
251 - CCPD (Fund 04)04-251-70400 Police Expenses Publications/Books/Subscriptions 69 2,500 2,550 2,601
251 - CCPD (Fund 04)04-251-72100 Police Expenses Uniforms Protective vest replacement for officers: 5 per year - Misc uniforms item to replace used or damaged items.677 6,000 6,120 6,242
251 - CCPD (Fund 04)04-251-78400 Police Expenses Small Equipment
Equipment for CID, cameras, crime scene items, etc - Purchase the Motorola WAVE app for Officers - TASER cartridge purchase:- Purchase additional replacement cartridges and
training cartridges, and purchase Hand Held Tasers - Body Cameras, repairs, parts and charging stations, replacements - Replacement of broken or equipment that fails in patrol calls -
Patrol Vehicle Radar units repair and replacement of parts - Handheld radar units repairs and parts - Duty weapons and accessories - New video car systems repair and replace parts -
New technology for patrol units, add fingerprint scanners to additional units and other tech used to support the special programs - Surefire weapon mounted lights and Safariland
holsters for handgun with mounted light 25 - One emergency blue light system for the trails, as approval in supplemental - Law enforcement investigative equipment, patrol FLIRs, road
flare - Equipment for Bike patrol, new bikes, parts and repair in support of the special programs - Equipment Maintenance to support the special programs - Investigative items needed
to support the special programs - Printing for flyers, handouts and forms for the special programs.90,000 50,000 48,000 48,960
251 - CCPD (Fund 04)04-251-83700 Police Expenses Capital Outlay Patrol Vehicle with Equipment to support the special programs.225,000 180,000 150,000 150,000
251 - CCPD (Fund 04)04-251-99400 Police Expenses Transfer to Debt Service 2016 CO 0 0 0 0
Total $400,019 $359,436 $330,016 $333,605
128
Capital Equipment Replacement Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 07-000-47000 General Revenues Interest Income 0 0 0 0
Other Funds 07-000-49006 General Revenues Lease Proceeds 0 0 0 0
Other Funds 07-000-49290 General Revenues Transfer In - Future Replacement Reserve Transfer from GF - Capital Equipment Replacement 1,727,040 494,907 475,415 505,608
Total $1,727,040 $494,907 $475,415 $505,608
Expenses
Capital Equipment Replacement (Fund 07)07-000-99150 General Expenses Transfer Out 0 0 0 0
Capital Equipment Replacement (Fund 07)07-251-83700 Police Expenses Capital Outlay
Police Patrol Vehicle equipped - Police Admin Vehicle - 5 year handgun replacement plan starting in 2022, 25 handguns - Replace officers leather gear: $300 per officer -
Replace the PD trailers: - Handheld Radar units replacement plan, 4 units - Police Portable Radio replacement program: Portable radios five year program, approximately 6
per year - Car radios replacement plan (14) plus install cost - Body camera replacement plan, 29 units This includes the Code enforcement and Building inspector cameras -
Vehicles video systems replacement plan 2 per year (the PD has 9 units) One of the nine is used for the interview room - ACO Vehicle - COP Vehicle - K-9 Drug Dog - Unit
1900 (A) Command vehicle: Chevrolet - Unit 1801(A) Ford - Unit 1800 (P) Ford - Unit 1702 (A) COP vehicle: Ford - Unit 1701 (A) Police Pickup: GMC - Unit 1700 (P) Ford - Unit
1600 (P) Ford - Unit 1500 (P) Chevrolet - Unit 1502 (A) Ford - Unit 1501 (A) Ford - Unit 1400 (P) (K9) Chevrolet - Unit 2000 - Unit 1401 (A) Chevrolet - Unit 2103 - Unit 1202
(A) Chevrolet - Unit 1203 (P) Chevrolet - Mobile License Plate Reader 165,000 0 0 0
Capital Equipment Replacement (Fund 07)07-255-83700 EMS Expenses Capital Outlay New Ambulance FY22-23 - Power Cot Pro XT ($18,540)52,045 50,000 0 0
Capital Equipment Replacement (Fund 07)07-256-83700 Fire Expenses Capital Outlay
3 SCBA Harness, Mask, and Regulator - ($8,050 each) - Thermal Imaging Camera ($5,000). Established a 5-year replacement plan - 3 APX8000XE portable radios with 3 year
warranty ($28,000 total). Established a 5-year replacement plan and expecting a 5-10% increase next fiscal year - Hazardous Materials Detector ($5,000) - SCBA RIT Pack
($5,000)242,059 78,190 204,631 130,500
Capital Equipment Replacement (Fund 07)07-360-83700 Streets Expenses Capital Outlay
Unit 470 - 2011 Ford F-650 Dump Truck, VIN 3FRWF6FA7BV35607, Plate # 109-4024 - Unit 474 - 2014 1 ton Ford F-350, VIN 1FD8X3GT7EEA80127, Plate # 117-2287 - Unit
475 - 2017 3/4 ton Ford F-250, VIN 1FT7X2BTY4HEE85965, Plate # 137-4182 - Unit 467 - Sullair Air Compressor, VIN 200608160031, Plate #920-046 - Unit 468 - Precision
Solar Controls Message Board, Serial # 0540 - Unit 469 - Precision Solar Controls Message Board, Serial # 0539 - Unit 471 - 2012 Solar Technology Message Board, VIN
4GM2M1511C1411145 - Unit 472 - 2012 Solar Technology Message Board, VIN 4GM2M1513C1411146 - Unit 473 - Wyatt Single Axle Trailer, VIN 1W9BU10103L364615,
Plate# 900-71 15 w/ mounted Hotsy Pressure Washer, Serial # 11105440-161112 - Unit 464 - 2016 MAXXD HD Angle Tandem Axle, VIN 5R8U51823GM040339, Plate # 906-
4590 0 0 0 0
Capital Equipment Replacement (Fund 07)07-400-83700 Parks Expenses Capital Outlay
Diesel 4x4 Parks Truck - $50,000 - Two (2) Equipment Trailers - $8,000 - 85X20 or larger depending on cost Enclosed Trailer for Community Events Supplies Mobility -
$15,000 - Replace Vehicle #4004 Chevrolet 2500 HD - Replace Commercial Mower - Toro Model #74295 - Replace Commercial Mower - Toro Model #74923 - Replace Toro
HD Workman 176,821 167,500 142,500 149,000
Capital Equipment Replacement (Fund 07)07-450-83700 Recreation Expenses Capital Outlay Air screen for movie nights at the Park includes projector, speakers - $14,000 36,249 147,217 143,284 276,108
Capital Equipment Replacement (Fund 07)07-522-83700 Community Development Expenses Capital Outlay Unit 117 - 2013 1/2 ton Ford F-150, VIN 1FTMF1CM0DKD30705, Plate #1151802 - Unit 119 - 2011 1/2 ton Ford F-150, VIN 1FTMF1CM9BF05334, Plate #1112851 0 52,000 0 0
Capital Equipment Replacement (Fund 07)07-611-83700 Finance Expenses Capital Outlay 0 0 0 0
Capital Equipment Replacement (Fund 07)07-640-83700 Information Services Expenses Capital Outlay 13,365 0 0 0
Capital Equipment Replacement (Fund 07)07-710-83700 Facilities Management Expenses Capital Outlay Vehicle - Work and material transport van (2020) to replace 2008 F150 64,629
Total $750,168 $494,907 $490,415 $555,608
129
Trophy Club Park Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 09-000-42500 General Revenues Grant Revenue 225,000 0 0 0
Other Funds 09-000-43350 General Revenues Park Revenues 303,125 275,000 280,500 286,110
Other Funds 09-000-47000 General Revenues Interest Income 0 1,500 1,530 1,561
Other Funds 09-000-51012 General Revenues Miscellaneous Revenue 0 0 0 0
Total $528,125 $276,500 $282,030 $287,671
Expenses
400 - Trophy Club Park (Fund 09)09-400-50100 Parks Expenses Salaries - Regular 27,370 26,777 27,312 27,859
400 - Trophy Club Park (Fund 09)09-400-50101 Parks Expenses Salaries - Part Time 18,185 25,834 26,350 26,877
400 - Trophy Club Park (Fund 09)09-400-50103 Parks Expenses Merits 0 1,339 0 0
400 - Trophy Club Park (Fund 09)09-400-50140 Parks Expenses Salaries - Longevity 0 0 0 0
400 - Trophy Club Park (Fund 09)09-400-50145 Parks Expenses Salaries - Stipend 0 0 0 0
400 - Trophy Club Park (Fund 09)09-400-50160 Parks Expenses Salaries - Certification 0 210 214 218
400 - Trophy Club Park (Fund 09)09-400-50165 Parks Expenses Salaries - Cell Phone Stipend 0 315 0 0
400 - Trophy Club Park (Fund 09)09-400-51200 Parks Expenses Retirement 3,573 3,657 3,730 3,805
400 - Trophy Club Park (Fund 09)09-400-51210 Parks Expenses Medical Insurance 3,884 4,506 4,596 4,688
400 - Trophy Club Park (Fund 09)09-400-51215 Parks Expenses Dental Insurance 213 310 316 323
400 - Trophy Club Park (Fund 09)09-400-51216 Parks Expenses Vision Insurance 27 28 28 29
400 - Trophy Club Park (Fund 09)09-400-51218 Parks Expenses Life Insurance & Other 139 198 202 206
400 - Trophy Club Park (Fund 09)09-400-52220 Parks Expenses Social Security Taxes 2,901 3,294 3,360 3,427
400 - Trophy Club Park (Fund 09)09-400-52225 Parks Expenses Medicare Taxes 678 770 786 802
400 - Trophy Club Park (Fund 09)09-400-52250 Parks Expenses Unemployment Taxes 181 340 347 354
400 - Trophy Club Park (Fund 09)09-400-52260 Parks Expenses Workers Compensation 979 1,062 1,083 1,105
400 - Trophy Club Park (Fund 09)09-400-60100 Parks Expenses Professional Outside Services 0 0 0 0
400 - Trophy Club Park (Fund 09)09-400-60200 Parks Expenses Auditing 0 0 0 0
400 - Trophy Club Park (Fund 09)09-400-60800 Parks Expenses Software & Support
Elite Support Program, One year, 24/7 support and Extended Warranty - Extended Warranty - Elite Plan - This is for Ventek at TCP This plan gives gate attendants 24 hour support on a daily basis. The support program is
necessary because many times throughout the year the Ventek machine has issues especially on the weekends. In the past, we had to wait till Monday (California time) to call them. After the machine going down, the
gate attendants have to manually take money through Active which backs the line of cars past the gate. The warranty covers the machine for the year in case any parts go down. - Ventek VenVue annual subscription and
server with value card feature - Venvue web service fee. Venvue is the online website to manage the Ventek machine at Trophy Club Park. This is an annual fee.6,506 4,000 4,080 4,162
400 - Trophy Club Park (Fund 09)09-400-63200 Parks Expenses Advertising BNHS football program advertising for TCP Internet advertising on Facebook year round ad targeting MX/ATV users and park goer's within a 50 mile radius -62 1,900 1,938 1,977
400 - Trophy Club Park (Fund 09)09-400-63250 Parks Expenses Printing 600 - Update Park Maps in kiosks and print maps for handouts - Disc Golf course signage repair and replacement.612 612 624 637
400 - Trophy Club Park (Fund 09)09-400-63800 Parks Expenses Service Charges & Fees World Pay & CivicRec Fees 9,723 5,000 5,100 5,202
400 - Trophy Club Park (Fund 09)09-400-64000 Parks Expenses Electricity Electricity for restrooms, guard house, pavilion and shed at beautification area.3,450 2,235 2,280 2,325
400 - Trophy Club Park (Fund 09)09-400-64100 Parks Expenses Water Irrigation of beautification area, restrooms, and guard shacks.2,573 5,112 5,214 5,319
400 - Trophy Club Park (Fund 09)09-400-64300 Parks Expenses Telephone 0 0 0 0
400 - Trophy Club Park (Fund 09)09-400-64400 Parks Expenses Communications /Pagers/Mobiles TCP Cell Phone - Phone Accessories - Datacard - TCP 6,205 5,640 5,753 5,868
400 - Trophy Club Park (Fund 09)09-400-65000 Parks Expenses Insurance 1,632 1,248 1,273 1,299
400 - Trophy Club Park (Fund 09)09-400-65100 Parks Expenses Property Maintenance
Motorized trail general maintenance and improvements - Non-motorized general trail maintenance and improvements. general park facility maintenance - this includes items for bathroom maintenance, gate repair,
camera repair, install distance signage at each Disc Golf course t-box 40,000 15,000 15,300 15,606
400 - Trophy Club Park (Fund 09)09-400-65350 Parks Expenses Equipment Maintenance Maintenance on all power equipment stored at Trophy Club Park.3,825 3,825 3,902 3,980
400 - Trophy Club Park (Fund 09)09-400-67000 Parks Expenses Independent Labor Motocross track maintenance (8 times per month) - Park mowing's by contractor (14 times over year) - Contractor for roadside mowing and clearing: $500 a month x 10 months: $5,000 95,000 40,000 40,800 41,616
400 - Trophy Club Park (Fund 09)09-400-67350 Parks Expenses Portable Toilets
Maintaining and Delivery of 4 portable toilets.
5,960 5,400 5,508 5,618
400 - Trophy Club Park (Fund 09)09-400-68100 Parks Expenses Dues & Membership Arbor Day Foundation: Geocaching.com: Texas Parks and Wildlife Membership and other related nature related memberships Recreation Superintendent.0 143 146 149
400 - Trophy Club Park (Fund 09)09-400-70100 Parks Expenses Office Supplies
General office supplies - Ventek Receipt Rolls
286 1,300 1,326 1,353
400 - Trophy Club Park (Fund 09)09-400-70300 Parks Expenses Postage Mail Ventek parts when they need to be sent in for repair.43 320 326 333
400 - Trophy Club Park (Fund 09)09-400-71000 Parks Expenses Fuel 5% increase per year 1,010 1,030 1,051 1,072
400 - Trophy Club Park (Fund 09)09-400-72100 Parks Expenses Uniforms Staff uniform shirts and Jeans for Trophy Club Park Staff 781 450 459 468
400 - Trophy Club Park (Fund 09)09-400-76950 Parks Expenses Community Events Arbor Day Celebration $5,000 - required by Tree City USA - Spring Family Campout – Catered Food ($2,000), Entertainment ($1,200), Misc. supplies ($300), Portable Restroom ($600)0 5,000 5,100 5,202
400 - Trophy Club Park (Fund 09)09-400-78200 Parks Expenses Small Tools General maintenance tools.79 500 510 520
400 - Trophy Club Park (Fund 09)09-400-78500 Parks Expenses Furniture/Equipment<$5,000 0 0 0 0
400 - Trophy Club Park (Fund 09)09-400-79100 Parks Expenses Maintenance Supplies General cleaning supplies for guard shack and restrooms.404 400 408 416
400 - Trophy Club Park (Fund 09)09-400-79999 Parks Expenses Miscellaneous Expense Incidental expenses related to park operations, programs, activities and supplies for smaller projects.5,161 300 306 312
400 - Trophy Club Park (Fund 09)09-400-83700 Parks Expenses Capital Outlay Opticom for First Responders Front Gate Entrance - $5,000 - Camera Replacement - $12,000 includes installation 257,000 110,500 98,500 67,500
400 - Trophy Club Park (Fund 09)09-400-99200 Parks Expenses Park Administration Transfer Police and EMS services to the Park and Administrative Services.11,250 15,000 15,000 15,000
Total $509,568 $293,555 $283,228 $255,627
130
Street Maintenance Sales Tax Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 10-000-40350 General Revenues Sales Tax 328,431 350,000 357,000 364,140
Other Funds 10-000-47000 General Revenues Interest Income 0 1,000 1,020 1,040
Total $328,431 $351,000 $358,020 $365,180
Expenses
360 - Street Maintenance Sales Tax (Fund 10)10-360-50100 Streets Expenses Salaries - Regular 70,375 76,594 78,126 79,688
360 - Street Maintenance Sales Tax (Fund 10)10-360-50103 Streets Expenses Merits 0 3,930 0 0
360 - Street Maintenance Sales Tax (Fund 10)10-360-50140 Streets Expenses Salaries - Longevity 2,083 1,649 1,682 1,715
360 - Street Maintenance Sales Tax (Fund 10)10-360-50145 Streets Expenses Salaries - Stipend 0 0 0 0
360 - Street Maintenance Sales Tax (Fund 10)10-360-50165 Streets Expenses Salaries - Cell Phone Stipend 0 360 0 0
360 - Street Maintenance Sales Tax (Fund 10)10-360-51200 Streets Expenses Retirement 9,893 10,389 10,596 10,808
360 - Street Maintenance Sales Tax (Fund 10)10-360-51210 Streets Expenses Medical Insurance 4,449 6,272 6,397 6,525
360 - Street Maintenance Sales Tax (Fund 10)10-360-51215 Streets Expenses Dental Insurance 525 750 765 781
360 - Street Maintenance Sales Tax (Fund 10)10-360-51216 Streets Expenses Vision Insurance 86 84 85 87
360 - Street Maintenance Sales Tax (Fund 10)10-360-51218 Streets Expenses Life Insurance & Other 415 563 574 586
360 - Street Maintenance Sales Tax (Fund 10)10-360-52220 Streets Expenses Social Security Taxes 4,644 4,873 4,971 5,070
360 - Street Maintenance Sales Tax (Fund 10)10-360-52225 Streets Expenses Medicare Taxes 1,086 1,139 1,162 1,185
360 - Street Maintenance Sales Tax (Fund 10)10-360-52250 Streets Expenses Unemployment Taxes -53 353 360 367
360 - Street Maintenance Sales Tax (Fund 10)10-360-52260 Streets Expenses Workers Compensation 3,965 3,472 3,542 3,613
360 - Street Maintenance Sales Tax (Fund 10)10-360-64100 Streets Expenses Water Misc. Streets Projects Water Meter 0 2,081 2,122 2,165
360 - Street Maintenance Sales Tax (Fund 10)10-360-64400 Streets Expenses Communications /Pagers/Mobiles 0 0 0 0
360 - Street Maintenance Sales Tax (Fund 10)10-360-65300 Streets Expenses Vehicle Maintenance
3 Oil changes x 1 F250 3x100x1=300 3 Oil Changes and routine service x 1 F350 3x120x1=360 3 Oil Changes and routine
service x 1 F650 3x150x1=450 Tires as needed for all vehicles and miscellaneous repairs and additional routine service
2125.00 2,506 3,641 3,714 3,789
360 - Street Maintenance Sales Tax (Fund 10)10-360-65350 Streets Expenses Equipment Maintenance Striping Equipment, Message Boards, and small equipment 1,210 500 510 520
360 - Street Maintenance Sales Tax (Fund 10)10-360-65500 Streets Expenses Street Maintenance Street Repairs - Outside Contractor & Internal, increase in cost of materials 82,432 125,000 127,500 130,050
360 - Street Maintenance Sales Tax (Fund 10)10-360-65510 Streets Expenses Signs & Markings Street Signs replacements, Striping (paint), and adding crosswalk flashers, Street buttons/reflectors 24,000 40,000 40,800 41,616
360 - Street Maintenance Sales Tax (Fund 10)10-360-71000 Streets Expenses Fuel 5% increase each year 6,724 6,763 6,898 7,036
360 - Street Maintenance Sales Tax (Fund 10)10-360-78200 Streets Expenses Small Tools Small power tools, generators, pumps, drills, blowers, etc. New chainsaw and new generator.236 2,081 2,122 2,165
360 - Street Maintenance Sales Tax (Fund 10)10-360-79999 Streets Expenses Miscellaneous Expense 723 0 0 0
360 - Street Maintenance Sales Tax (Fund 10)10-360-99100 Streets Expenses Transfer to General Fund 20,000 20,000 20,000 20,000
360 - Street Maintenance Sales Tax (Fund 10)10-360-99400 Streets Expenses Transfer to Debt Service 0 0 0 0
360 - Street Maintenance Sales Tax (Fund 10)10-360-99700 Streets Expenses Transfer to Storm Drainage 0 0 0 0
Total $235,299 $310,494 $311,926 $317,766
131
Storm Drainage Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 11-000-43250 General Revenues Storm Drainage Fees 425,000 430,000 438,600 447,372
Other Funds 11-000-47000 General Revenues Interest Income 0 5,000 5,100 5,202
Total $425,000 $435,000 $443,700 $452,574
Expenses
365 - Storm Drainage (Fund 11)11-365-60100 Drainage Expenses Professional Outside Services Comprehensive mosquito trapping, testing and larviciding, and disease response - Magnolia Fisheries $450 x 12 months - Drainage Study 30,000 30,000 30,600 31,212
365 - Storm Drainage (Fund 11)11-365-60550 Drainage Expenses Engineering/Construction General Consulting 6,691 30,000 30,600 31,212
365 - Storm Drainage (Fund 11)11-365-64201 Drainage Expenses Trash Removal/Recycling For residents to drop off at the environmental collections center, City of Fort Worth 2,067 5,202 5,306 5,412
365 - Storm Drainage (Fund 11)11-365-65520 Drainage Expenses Street Sweeping Town wide street sweeping 3 times per year @ $1,500 each 9,467 15,606 15,918 16,236
365 - Storm Drainage (Fund 11)11-365-67000 Drainage Expenses Independent Labor
$3,600 mowing and weed eating at Bobcat ravine (9 x $400) - $5,600 mowing and weed eating at Lakeview ravine (8 x $700) - $2,800
mowing and weed eating at Troon ravine (8 x $350)100,000 125,000 127,500 130,050
365 - Storm Drainage (Fund 11)11-365-68100 Drainage Expenses Dues & Membership MS4 Permit - TCEQ 0 250 255 260
365 - Storm Drainage (Fund 11)11-365-99100 Drainage Expenses Transfer to General Fund 13,333 20,000 40,000 40,000
365 - Storm Drainage (Fund 11)11-365-99400 Drainage Expenses Transfer to Debt Service 2015 GO Refunding Utility 11% - 2013 CO Drainage 27533 0 0 0 0
Total $161,558 $226,058 $250,179 $254,382
132
Court Technology Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 12-000-43120 General Revenues Municipal Court Technology Fees 196 1,000 1,000 1,000
Total $196 $1,000 $1,000 $1,000
Expenses
615 - Court Technology (Fund 12)12-261-60800 Court Technology Expenses Software & Support OSSI - Interface to Incode Courts system 4,440 2,105 2,211 2,323
615 - Court Technology (Fund 12)12-261-78600 Court Technology Expenses Hardware Miscellaneous Hardware Replacement 0 650 650 650
615 - Court Technology (Fund 12)12-261-83700 Court Technology Expenses Capital Outlay 0 0 0 0
Total $4,440 $2,755 $2,861 $2,973
133
Court Security Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 13-000-43110 General Revenues Municipal Court Security Fees 7,213 3,000 3,000 3,000
Other Funds 13-000-43115 General Revenues Truancy Prevention & Diversion Fees 3,908 2,000 2,000 2,000
Other Funds 13-000-43116 General Revenues Jury Fund Fees 77 0 0 0
Total $11,198 $5,000 $5,000 $5,000
Expenses
615 - Court Security (Fund 13)13-271-60800 Court Security Expenses Software & Support 0 0 0 0
615 - Court Security (Fund 13)13-271-63551 Court Security Expenses Schools & Training Judge - 2 training sessions 2,000 2,000 2,000 2,000
615 - Court Security (Fund 13)13-271-68200 Court Security Expenses Travel & per diem Judge - 1 out of town training event 500 500 500 500
615 - Court Security (Fund 13)13-271-78600 Court Security Expenses Hardware 0 0 0 0
615 - Court Security (Fund 13)13-271-83700 Court Security Expenses Capital Outlay 0 0 0 0
615 - Court Security (Fund 13)13-271-99100 Court Security Expenses Transfer to General Fund 1,125 1,500 1,500 1,500
Total $3,625 $4,000 $4,000 $4,000
134
Economic Development Corporation 4B Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 15-000-40300 General Revenues Sales Tax 700,000 700,000 714,000 728,280
Other Funds 15-000-47000 General Revenues Interest Income 739 500 510 520
Other Funds 15-000-51013 General Revenues Miscellaneous Revenue 53,625 52,625 51,625 50,625
Total $754,364 $753,125 $766,135 $779,425
Expenses
951 - EDC4B (Fund 15)15-951-60100 EDC 4B Expenses Professional Outside Services Increase for outside legal and advisory services 15,000 50,000 51,000 52,020
951 - EDC4B (Fund 15)15-951-60200 EDC 4B Expenses Auditing EDC 4B Portion of Audit Expenses, increased to provide general fund relief 5,000 5,000 5,100 5,202
951 - EDC4B (Fund 15)15-951-63200 EDC 4B Expenses Advertising Advertising and Promotional Items 12,925 25,000 25,500 26,010
951 - EDC4B (Fund 15)15-951-63250 EDC 4B Expenses Printing Misc. Printing 500 510 520
951 - EDC4B (Fund 15)15-951-63551 EDC 4B Expenses Schools & Training Economic Development Training for Staff 3,000 3,060 3,121
951 - EDC4B (Fund 15)15-951-68100 EDC 4B Expenses Dues & Membership TEDC & ICSC Membership 2,500 2,550 2,601
951 - EDC4B (Fund 15)15-951-68200 EDC 4B Expenses Travel & per diem Travel & Accommodations to Conference 2,000 2,040 2,081
951 - EDC4B (Fund 15)15-951-70100 EDC 4B Expenses Office Supplies Misc. Office Supplies for Meetings 500 510 520
951 - EDC4B (Fund 15)15-951-79999 EDC 4B Expenses Miscellaneous Expense Alliance Development Forum 3,333 4,000 4,080 4,162
951 - EDC4B (Fund 15)15-951-87150 EDC 4B Expenses EDC Projects Parking Lot for HG Sply Co.0 0 0 0
951 - EDC4B (Fund 15)15-951-87200 EDC 4B Expenses Incentive Programs OTD Incentive 0 0 0 0
951 - EDC4B (Fund 15)15-951-91000 EDC 4B Expenses Bond Interest 0 0 0 0
951 - EDC4B (Fund 15)15-951-92000 EDC 4B Expenses Paying Agent Fee Paying Agent Fees on 2015 CO 400 416 424 433
951 - EDC4B (Fund 15)15-951-99150 EDC 4B Expenses Transfer Out Proposed EDC 4B Transfer to General Fund 40,000 40,000 40,000 40,000
951 - EDC4B (Fund 15)15-951-99400 EDC 4B Expenses Transfer to Debt Service 2015 CO 200,257 201,518 202,263 202,463
Total $276,915 $334,434 $337,037 $339,133
135
Hotel Occupancy Tax Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 16-000-40400 General Revenues Hotel Occupancy Tax 673,200 600,000 600,000 600,000
Other Funds 16-000-43315 General Revenues Community Events Revenue 14,667 7,500 7,500 7,500
Other Funds 16-000-47000 General Revenues Interest Income 2,181 5,000 5,000 5,000
Total $690,048 $612,500 $612,500 $612,500
Expenses
370 - Hotel Occupancy (Fund 16)16-370-50100 Hotel Occupancy Expenses Salaries - Regular 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-50130 Hotel Occupancy Expenses Salaries - Overtime 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-51200 Hotel Occupancy Expenses Retirement 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-51210 Hotel Occupancy Expenses Medical Insurance 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-51215 Hotel Occupancy Expenses Dental Insurance 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-51216 Hotel Occupancy Expenses Vision Insurance 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-51218 Hotel Occupancy Expenses Life Insurance & Other 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-52220 Hotel Occupancy Expenses Social Security Taxes 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-52225 Hotel Occupancy Expenses Medicare Taxes 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-52250 Hotel Occupancy Expenses Unemployment Taxes 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-60200 Hotel Occupancy Expenses Auditing Hotel Portion of Audit Costs 4,000 4,000 4,000 4,000
370 - Hotel Occupancy (Fund 16)16-370-60800 Hotel Occupancy Expenses Software & Support 18,500 10,000 5,000 5,000
370 - Hotel Occupancy (Fund 16)16-370-63200 Hotel Occupancy Expenses Advertising
Communications - Promotional Marketing Services TBD - $8,000 - Communications -
Photography / Videography Services TBD - $5,000 17,500 17,500 18,595 18,595
370 - Hotel Occupancy (Fund 16)16-370-63800 Hotel Occupancy Expenses Service Charges & Fees 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-64400 Hotel Occupancy Expenses Communications /Pagers/Mobiles 1,368 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-67300 Hotel Occupancy Expenses Event Rentals 1,990 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-68100 Hotel Occupancy Expenses Dues & Membership
Communications - TACVB/TTIA Annual Meeting TBD - $2,000 - Communications - TTIA Unity
Dinner - Austin, TX - Communications - TTIA Dues - $700 - Communications - TACVB Dues - $700 0 4,000 4,000 4,000
370 - Hotel Occupancy (Fund 16)16-370-68200 Hotel Occupancy Expenses Travel & per diem 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-68600 Hotel Occupancy Expenses Meetings 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-72100 Hotel Occupancy Expenses Uniforms 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-72700 Hotel Occupancy Expenses Program Supplies 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-76700 Hotel Occupancy Expenses July 4 Celebration
Parks & Rec - Project 206 - Fire Department Request: Water - Parks & Rec - Project 206 – Police
Department Requests: Small equipment: Parts and equipment for PD Bike Patrol, radio items
site setup items, and camera system rental - $1,500, Miscellaneous expenses: Food, Water,
handouts, cooking supplies and personal protection (bug spray and sunscreen) - $2,000,
Uniforms: special event uniforms - $1,000, Printing: flyers and handouts - $500, Miscellaneous:
Barricades for two way traffic during the parade and the race event - $4,500(rental) - Parks &
Rec - Project 206 – 4th of July Supplies: Banners and Signs - $3,000, Flags, Beads, Wristbands
and Parade handouts - $1,200, 5K shirts - $4,500, Staff /Volunteer shirts/Hats - $500, 5K
Awards - $300, Racing Systems - $4,500, Portable Drone/Photographer - $1,200, Facebook Ads -
$400, Staff Meals - $500, PD supplies - $5,000. Lost Child Large balloon/inflatable for Fire
Department Trailer - Parks & Rec - Project 206 - 4th of July Event Rentals: Band, stage and
generator - $15,000, Inflatables - $30,000 Vendor Tents - $5,000, Electricity - $5,000, Porta
Potties w/ Hand Washing Stations - $2,000, Light Towers - $2,000, Face Painting, Balloon Artist,
Magician, Juggler - $10,000, Shuttle Service - $3,500, Bagpipe Band - $1,000. - Parks & Rec -
Fireworks (Moved to Community Events FY22 - Fireworks are specifically restricted from HOT
funds use 100,000 140,000 140,000 140,000
370 - Hotel Occupancy (Fund 16)16-370-76950 Hotel Occupancy Expenses Community Events 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-79999 Hotel Occupancy Expenses Miscellaneous Expense 0 0 0 0
370 - Hotel Occupancy (Fund 16)16-370-83700 Hotel Occupancy Expenses Capital Outlay Place holder for capital outlay 0 100,000 100,000 100,000
370 - Hotel Occupancy (Fund 16)16-370-99100 Hotel Occupancy Expenses Transfer to General Fund 95,000 95,000 95,000 95,000
370 - Hotel Occupancy (Fund 16)16-370-99650 Hotel Occupancy Expenses Transfer to Future Capital Project Reserve 0 0 0 0
Total $238,358 $370,500 $366,595 $366,595
136
Rec Programs Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 17-000-43300 General Revenues Recreation Programs 14,855 6,000 6,000 6,000
Total $14,855 $6,000 $6,000 $6,000
Expenses
450 - Recreation Programs (Fund 17)17-450-60100 Recreation Expenses Professional Outside Services Athletic Referee Fees 3,250 6,000 6,000 6,000
Total $3,250 $6,000 $6,000 $6,000
137
Parkland Dedication Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 18-000-43350 General Revenues Park Revenues 26,410 0 0 0
Other Funds 18-000-47000 General Revenues Interest Income 754 1,750 1,750 1,750
Other Funds 18-000-51012 General Revenues Miscellaneous Revenue 0 0 0 0
Total $27,164 $1,750 $1,750 $1,750
Expenses
400 - Parkland Dedication (Fund 18)18-400-83700 Parks Expenses Capital Outlay Replace Independence Park West Playground. FY23 Indy East Batting Cages 180,000 97,000 180,000 0
Total $180,000 $97,000 $180,000 $-
138
IS Capital Equipment Replacement Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Expenses
640 - IS Capital Equipment Replacement (Fund 23)23-000-99150 General Expenses Transfer Out 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-000-99800 General Expenses Refunding Cost 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-251-83700 Police Expenses Capital Outlay 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-255-83700 EMS Expenses Capital Outlay 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-255-90500 EMS Expenses Principle - Lease Pmt 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-255-90600 EMS Expenses Interest - Lease Payment 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-256-83700 Fire Expenses Capital Outlay 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-400-83700 Parks Expenses Capital Outlay 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-450-83700 Recreation Expenses Capital Outlay 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-522-83700 Community Development Expenses Capital Outlay 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-611-83700 Finance Expenses Capital Outlay 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-640-78400 Information Services Expenses Small Equipment 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-640-78600 Information Services Expenses Hardware 0 0 0 0
640 - IS Capital Equipment Replacement (Fund 23)23-640-83700 Information Services Expenses Capital Outlay 60,000 100,000 100,000 100,000
640 - IS Capital Equipment Replacement (Fund 23)23-710-83700 Facilities Management Expenses Capital Outlay 0 0 0 0
Total $60,000 $100,000 $100,000 $100,000
139
Tax Increment Reinvestment Zone Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 60-000-40100 General Revenues Property Taxes Tarrant County & Town 112,763 79,744 81,339 82,966
Other Funds 60-000-40300 General Revenues Sales Tax 27,500 28,611 29,183 29,767
Total $140,263 $108,355 $110,522 $112,733
Expenses
140 - TIRZ (Fund 60)60-140-60100 Manager's Office Expenses Professional Outside Services Stars Reporting (Detailed Report used to calculate increment remittance)3,000 3,000 4,000 4,000
140 - TIRZ (Fund 60)60-140-87200 Manager's Office Expenses Incentive Programs 35% of Revenue Remitted to OTD, Interest Payment 49,280 37,924 38,683 39,456
Total $52,280 $40,924 $42,683 $43,456
140
Debt Service Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
79 Debt Services Fund 79-000-40100 General Revenues Property Taxes 2,523,348 2,568,120 2,187,074 1,791,304
79 Debt Services Fund 79-000-40125 General Revenues Property Taxes/Delinquent 1,977 2,000 2,000 2,000
79 Debt Services Fund 79-000-40150 General Revenues Property Taxes/Penalty & Interest 6,018 4,500 4,500 4,500
79 Debt Services Fund 79-000-47000 General Revenues Interest Income 3,566 2,500 2,500 2,500
79 Debt Services Fund 79-000-49004 General Revenues Bond Proceeds 0 0 0 0
79 Debt Services Fund 79-000-49005 General Revenues Bond Proceeds - Premium 0 0 0 0
79 Debt Services Fund 79-000-49210 General Revenues Transfer In - EDC 4B 200,257 201,518 202,263 202,463
79 Debt Services Fund 79-000-49230 General Revenues Transfer In - Street Maintenance Sales Tax 0 0 0 0
79 Debt Services Fund 79-000-49240 General Revenues Transfer In - Storm Drainage 0 0 0 0
79 Debt Services Fund 79-000-49260 General Revenues Transfer In - Capital Projects 0 0 0 0
79 Debt Services Fund 79-000-49270 General Revenues Tranfer In - CCPD 0 0 0 0
Total $2,735,166 $2,778,638 $2,398,337 $2,002,767
Expenses
601 - Debt Service 79-601-90000 Debt Service Expenses Bond Principal 2004 CO - 2010 GO - 2010 Refunding - 2013 CO (2010 Refunding) - 2014 CO - 2015 GO Refunding - 2015 Sales Tax Rev. Bonds (EDC 4B) - 2016 GO - 2016 CO - 2017 CO - 2020 GO Ref - 2021 CO 2,408,000 2,173,000 1,695,000 1,570,000
601 - Debt Service 79-601-91000 Debt Service Expenses Bond Interest 2004 CO - 2010 GO - 2010 Refunding - 2013 CO (2010 Refunding) - 2014 CO - 2015 GO Refunding - 2015 Sales Tax Rev. Bonds (EDC 4B) - 2016 GO - 2016 CO - 2017 CO - 2020 GO Ref - 2021 CO 645,527 575,713 520,389 475,303
601 - Debt Service 79-601-92000 Debt Service Expenses Paying Agent Fee Agent Fee $750 per issuance 5,150 7,500 7,500 7,500
601 - Debt Service 79-601-93100 Debt Service Expenses Bond Issuance Cost 0 0 0 0
Total $3,058,677 $2,756,213 $2,222,889 $2,052,803
141
Capital Projects Fund
Proposal Account String Departments Name Type Account Name Description FY 2022 Estimate FY 2023 Proposed FY 2024 Projected FY 2025 Projected
Revenues
Other Funds 89-000-47000 General Revenues Interest Income 30,547 20,000 10,000 1,000
Other Funds 89-000-49004 General Revenues Bond Proceeds 0 0 0 0
Other Funds 89-000-49005 General Revenues Bond Proceeds - Premium 0 0 0 0
Other Funds 89-000-49220 General Revenues Transfer In Transfer from GF 0 0 0 0
Total $30,547 $20,000 $10,000 $1,000
Expenses
Capital Projects (Fund 89)89-140-60100 Manager's Office Expenses Professional Outside Services Investment Services 0 0 0 0
Capital Projects (Fund 89)89-140-78550 Manager's Office Expenses Land Acquisition 0 0 0 0
Capital Projects (Fund 89)89-360-83700 Streets Expenses Capital Outlay
Proposed Roundabout - Future Capital Projects- Forest Hill, Inverness, Creekmere, Meadowboork Creek retaining wall behind 17 Meadowbrook. -
Budget Amendment - Remaining Bond Funds 1,518,217 5,025,000 3,800,000 11,000,000
Capital Projects (Fund 89)89-360-83750 Streets Expenses Construction 0 0 0 0
Capital Projects (Fund 89)89-360-86300 Streets Expenses Engineering 200,000 200,000 200,000 200,000
Capital Projects (Fund 89)89-611-93100 Finance Expenses Bond Issuance Cost 0 0 0 0
Total $1,718,217 $5,225,000 $4,000,000 $11,200,000
142
Page 1 of 2
To: Mayor and Town Council
From: Wade L. Carroll, Town Manager
CC: Anita Otterson, Town Secretary
Mike Erwin, Finance Director
Re: Ad Valorem Tax Not to Exceed Rate
Town Council Meeting, August 9, 2022
Agenda Item:
Consider and take appropriate action regarding a record vote on a not-to-exceed Fiscal Year 2023
Ad Valorem Tax Rate and schedule a public hearing to meet Truth in Taxation requirements
and/or as required by the Charter and related matters (M. Erwin).
Strategic Link:
Administrative & Financial Services – Exercise fiscal discipline in all Town operations.
Background and Explanation:
The proposed Fiscal Year 2023 budget includes an Ad Valorem Tax Rate of $0.435/$100 of
valuation. Of the $0.435/$100 tax rate, $0.335/$100 is for maintenance and operations and
$0.10/$100 is to service the Town’s debt requirements for the upcoming fiscal year. The No-
New-Revenue Rate for Fiscal Year 2023 is $0.408580/$100 and the Voter Approval Rate is
$0.446677/$100. The Proposed Tax Rate of $0.435/$100 is below the Voter Approval Rate. The
proposed tax rate must be approved via a record vote. This rate does not trigger a rollback
election.
Legal Review:
Not applicable
Board/Commission/ or Committee Recommendation:
Not applicable
Staff Recommendation:
Staff recommends setting a Not to Exceed Property Tax Rate of $0.435/$100 Ad Valorem Tax
Rate, which is below the Voter-approval rate and setting a public tax rate hearing for Tuesday,
September 13, 2022.
143
Page 2 of 2
Attachments:
•2022 Tax Rate Calculation Worksheet
Town Council Approval:
Mayor Alicia Fleury or designee
144
2022 Tax Rate Calculation WorksheetTaxing Units Other Than School Districts or Water Districts
____________________________________________________________________________
Taxing Unit Name
________________________________
Phone (area code and number)
____________________________________________________________________________
Taxing Unit’s Address, City, State, ZIP Code
________________________________
Taxing Unit’s Website Address
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
1.2021 total taxable value. Enter the amount of 2021 taxable value on the 2021 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 value 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 increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1 $
2.2021 tax ceilings. Counties, cities and junior college districts. Enter 2021 total taxable value of homesteads with tax ceilings. These include the
homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021
or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________
3.Preliminary 2021 adjusted taxable value. Subtract Line 2 from Line 1.$ _____________
4.2021 total adopted tax rate.$ __________/$100
A. Original 2021 ARB values:............................................................................ $ _____________
B.2021 values resulting from final court decisions:..................................................... - $ _____________
C. 2021 value loss. Subtract B from A.3 $ _____________
A. 2021 ARB certified value: ............................................................................ $ _____________
B.2021 disputed value:................................................................................. - $ _____________
C. 2021 undisputed value. Subtract B from A. 4 $ _____________
7.2021 Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________
Form 50-856
GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate 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 shall certify that the officer or
employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. 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 Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for
Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
The Comptroller’s office provides this worksheet to assist taxing units in determining 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 evaluate 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 appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
_____________
5.2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value.
6.2021 taxable value subject to an appeal under Chapter 42, as of July 25.
1 Tex. Tax Code §26.012(14)
2 Tex. Tax Code §26.012(14)
3 Tex. Tax Code §26.012(13)
4 Tex. Tax Code §26.012(13)
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 • 5-22/9
145
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
8.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________
9.2021 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2021. Enter the 2021 value of property in deannexed
territory. 5 $ _____________
A. Absolute exemptions. Use 2021 market value:......................................................... $ _____________
B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption
times 2021 value:...................................................................................... + $ _____________
C. Value loss. Add A and B. 6 $ _____________
A. 2021 market value:................................................................................... $ _____________
B. 2022 productivity or special appraised value:........................................................ - $ _____________
C. Value loss. Subtract B from A. 7 $ _____________
12.Total adjustments for lost value. Add Lines 9, 10C and 11C.$ _____________
13.2021 captured value of property in a TIF. Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax
increment financing zone for which 2021 taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised value
in line 18D, enter 0.$ _____________
14.2021 total value. Subtract Line 12 and Line 13 from Line 8.$ _____________
15.Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________
16.Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year
2021. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. 9 $ _____________
17.Adjusted 2021 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________
A. Certified values:...................................................................................... $ _____________
B. Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property:........... - $ _____________
D. Tax increment financing: Deduct the 2022 captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the 2022 taxes will be deposited into the tax increment
fund. Do not include any new property value that will be included in Line 23 below. 12 .................... - $ _____________
E. Total 2022 value. Add A and B, then subtract C and D.$ _____________
10.2021 taxable value lost because property first qualified for an exemption in 2022. If the taxing unit 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 disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2022 does not create a new
exemption or reduce taxable value.
11.2021 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 2022. Use only properties that qualified in 2022 for the first time; do not use proper-
ties that qualified in 2021.
18.Total 2022 taxable value on the 2022 certified appraisal roll today. This value includes only certified values or certified estimate of values
and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners age 65 or
older or disabled. 11
5 Tex. Tax Code §26.012(15)
6 Tex. Tax Code §26.012(15)
7 Tex. Tax Code §26.012(15)
8 Tex. Tax Code §26.03(c)
9 Tex. Tax Code §26.012(13)
10 Tex. Tax Code §26.012(13)
11 Tex. Tax Code §26.012, 26.04(c-2)
12 Tex. Tax Code §26.03(c)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
146
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
19.Total value of properties under protest or not included on certified appraisal roll. 13
A. 2022 taxable value of properties under protest. The chief appraiser certifies a list of properties still
under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any,
or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest
of these values. Enter the total value under protest. 14.................................................... $ _____________
B. 2022 value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable properties that the chief 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 this list of properties, the chief appraiser includes the market value,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the lower market, appraised or taxable value
(as appropriate). Enter the total value of property not on the certified roll. 15 .............................. + $ _____________
C. Total value under protest or not certified. Add A and B.$ _____________
20.2022 tax ceilings. Counties, cities and junior colleges enter 2022 total taxable value of homesteads with tax ceilings. These include the home-
steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or a
prior year for homeowners age 65 or older or disabled, use this step.16 $ _____________
21.2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________
22.Total 2022 taxable value of properties in territory annexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022
value of property in territory annexed. 18 $ _____________
23.Total 2022 taxable value of new improvements and new personal property located in new improvements. New means the item was
not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to exist-
ing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been
brought into the taxing unit after Jan. 1, 2021 and be located in a new improvement. New improvements do include property on which a tax
abatement agreement has expired for 2022. 19 $ _____________
24.Total adjustments to the 2022 taxable value. Add Lines 22 and 23.$ _____________
25.Adjusted 2022 taxable value. Subtract Line 24 from Line 21.$ _____________
26.2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20 $ __________/$100
27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2022 county NNR tax rate. 21 $ __________/$100
SECTION 2: Voter-Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split
into two separate rates:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds
and other debt secured by property tax revenue.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate
exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
Line Voter-Approval Tax Rate Worksheet Amount/Rate
28.2021 M&O tax rate. Enter the 2021 M&O tax rate.$ __________/$100
29.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax
Rate Worksheet.$ _____________
13 Tex. Tax Code §26.01(c) and (d)
14 Tex. Tax Code §26.01(c)
15 Tex. Tax Code §26.01(d)
16 Tex. Tax Code §26.012(6)(B)
17 Tex. Tax Code §26.012(6)
18 Tex. Tax Code §26.012(17)
19 Tex. Tax Code §26.012(17)
20 Tex. Tax Code §26.04(c)
21 Tex. Tax Code §26.04(d)
For additional copies, visit:comptroller.texas.gov/taxes/property-tax Page 3
147
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
30.Total 2021 M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ _____________
A. M&O taxes refunded for years preceding tax year 2021. Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court decisions,
Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2021. This line applies only to tax years preceding tax year 2021. .............. + $ _____________
B. 2021 taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no 2022 captured appraised value in
Line 18D, enter 0....................................................................................... – $ _____________
C. 2021 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 this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in D below. The taxing unit receiving the function will add this amount in
D below. Other taxing units enter 0. .................................................................... +/- $ _____________
D. 2021 M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function..................................................... $ _____________
E. Add Line 30 to 31D.$ _____________
32.Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
33.2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100
A. 2022 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________
B. 2021 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county-paid facilities 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 mandate applies................. – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
A. 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 1, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose. ........ $ _____________
B. 2021 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 1, 2020 and ending on June 30, 2021, less any state assistance received
for the same purpose................................................................................... – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
31.Adjusted 2021 levy for calculating NNR M&O rate.
34.Rate adjustment for state criminal justice mandate. 23
35.Rate adjustment for indigent health care expenditures. 24
22 [Reserved for expansion]
23 Tex. Tax Code §26.044
24 Tex. Tax Code §26.0441
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
148
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
36.Rate adjustment for county indigent defense compensation. 25
A. 2022 indigent defense compensation expenditures. Enter the amount paid by a county to provide
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
June 30, 2022, less any state grants received by the county for the same purpose.......................... $ _____________
B. 2021 indigent defense compensation expenditures. Enter the amount paid by a county to provide
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, 2020 and ending on
June 30, 2021, less any state grants received by the county for the same purpose.......................... $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D. Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................ $ __________/$100
E. Enter the lesser of C and D. If not applicable, enter 0.$ __________/$100
A. 2022 eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2021 and
ending on June 30, 2022. .............................................................................. $ _____________
B. 2021 eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2020 and
ending on June 30, 2021. .............................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D. Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100
E. Enter the lesser of C and D, if applicable. If not applicable, enter 0.$ __________/$100
A. Amount appropriated for public safety in 2021. Enter the amount of money appropriated for public
safety in the budget adopted by the municipality for the preceding fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _____________
B. Expenditures for public safety in 2021. Enter the amount of money spent by the municipality for public
safety during the preceding fiscal year .................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100 ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
39.Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100
A. Enter the amount of additional sales tax collected and spent on M&O expenses in 2021, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
of sales tax spent ...................................................................................... $ _____________
B. Divide Line 40A by Line 32 and multiply by $100 ........................................................ $ __________/$100
C. Add Line 40B to Line 39.$ __________/$100
41.2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.$ __________/$100
37.Rate adjustment for county hospital expenditures. 26
38.Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipal-
ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with
a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more
information.
40.Adjustment for 2021 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 2021 should complete this line. These entities will deduct the sales tax gain rate for 2022 in Section 3. Other
taxing units, enter zero.
Special Taxing Unit. 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 unit, multiply Line 40C by 1.035.
25 Tex. Tax Code §26.0442
26 Tex. Tax Code §26.0443
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
149
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
D41.Disaster Line 41 (D41): 2022 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an
area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing
unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing
unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred, or
2) the third tax year after the tax year in which the disaster occurred
If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 If the taxing unit does not qualify, do not complete
Disaster Line 41 (Line D41).$ __________/$100
42.Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid
on debts that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year, and
(4) are not classified in the taxing unit’s budget as M&O expenses.
A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts
meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district
budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or
other evidence of indebtedness on or after Sept. 1, 2022, verify if it meets the amended definition of debt before including it here. 28
Enter debt amount .................................................................................... $ _____________
B. Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________
D. Subtract amount paid from other resources ............................................................ – $ _____________
E. Adjusted debt. Subtract B, C and D from A.$ _____________
43.Certified 2021 excess debt collections. Enter the amount certified by the collector. 29 $ _____________
44.Adjusted 2022 debt. Subtract Line 43 from Line 42E.$ _____________
45.2022 anticipated collection rate.
A. Enter the 2022 anticipated collection rate certified by the collector. 30 .................................... ____________%
B. Enter the 2021 actual collection rate. ................................................................... ____________%
C. Enter the 2020 actual collection rate. ................................................................... ____________%
D. Enter the 2019 actual collection rate. ................................................................... ____________%
E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest
collection rate from B, C and D. If the anticipated 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 than 100%. 31 ____________%
46.2022 debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________
47.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
48.2022 debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100
49.2022 voter-approval tax rate. Add Lines 41 and 48.$ __________/$100
D49.Disaster Line 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing
unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48.$ __________/$100
27 Tex. Tax Code §26.042(a)
28 Tex. Tax Code §26.012(7)
29 Tex. Tax Code §26.012(10) and 26.04(b)
30 Tex. Tax Code §26.04(b)
31 Tex. Tax Code §§26.04(h), (h-1) and (h-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
150
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
50.COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval
tax rate.$ __________/$100
Line Additional Sales and Use Tax Worksheet Amount/Rate
51.Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for
the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November 2021, enter 0.$
52.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti-
mated sales tax revenue. 33
Taxing units that adopted the sales tax in November 2021 or in May 2022. Multiply the amount on Line 51 by the sales tax rate (.01,
.005 or .0025, as applicable) and multiply the result by .95. 34
- or -
Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previous four quarters. Do not
multiply by .95.$
53.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$
54.Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$
55.2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$
56.2022 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if you
adopted the additional sales tax before November 2021.$
57.2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable,
of the Voter-Approval Tax Rate Worksheet.$
58.2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
59.Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38 $
60.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$
61.Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$
62.2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49
(disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$
SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes
Cities, counties and hospital districts may levy a sales tax specifically 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.
This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the
additional sales tax.
_____________
_____________
_____________
__________/$100
__________/$100
__________/$100
__________/$100
__________/$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, device or method for the control of air, water or land pollution. This includes any land, structure, building,
installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The
taxing unit’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.
This section should 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.
_____________
_____________
__________/$100
__________/$100
32 Tex. Tax Code §26.041(d)
33 Tex. Tax Code §26.041(i)
34 Tex. Tax Code §26.041(d)
35 Tex. Tax Code §26.04(c)
36 Tex. Tax Code §26.04(c)
37 Tex. Tax Code §26.045(d)
38 Tex. Tax Code §26.045(i)
For additional copies, visit:comptroller.texas.gov/taxes/property-tax Page 7
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2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years. 39 In
a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero.
The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios:
• a tax year before 2020; 40
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 or
• after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code
Section 120.002(a) without the required voter approval. 42
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 43
Line Unused Increment Rate Worksheet Amount/Rate
63.2021 unused increment rate. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. If
the number is less than zero, enter zero.$ __________/$100
64.2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2021, enter zero.$ __________/$100
65.2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2021, enter zero.$ __________/$100
66.2022 unused increment rate. Add Lines 63, 64 and 65.$ __________/$100
67.2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).$ __________/$100
Line De Minimis Rate Worksheet Amount/Rate
SECTION 6: De Minimis 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 unit. 44
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 45
68.Adjusted 2022 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ __________/$100
69.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
70.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$ __________/$100
71.2022 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100
72.De minimis rate. Add Lines 68, 70 and 71.$ __________/$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 calculated its voter-approval tax rate in the manner
provided 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 Tax
Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 47
This section will apply to a taxing unit other than a special taxing unit that:
• directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and
• the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the
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.
39 Tex. Tax Code §26.013(a)
40 Tex. Tax Code §26.013(c)
41 Tex. Tax Code §§26.0501(a) and (c)
42 Tex. Local Gov’t Code §120.007(d), effective Jan. 1, 2022
43 Tex. Tax Code §26.063(a)(1)
44 Tex. Tax Code §26.012(8-a)
45 Tex. Tax Code §26.063(a)(1)
46 Tex. Tax Code §26.042(b)
47 Tex. Tax Code §26.042(f)
For additional copies, visit:comptroller.texas.gov/taxes/property-tax Page 8
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2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
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 election 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 taxing unit because it is still within 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)(1) or (2).
Line Emergency Revenue Rate Worksheet Amount/Rate
73.2021 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100
74.Adjusted 2021 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line.
If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41)
of the 2021 worksheet due to a disaster, enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49.
- or -
If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on
Disaster Line 41 (D41) in 2021, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to $ __________/$100
recalculate the voter-approval tax rate the taxing unit would have calculated in 2021 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the year(s) following the disaster. 48 Enter the final adjusted 2021 voter-approval tax rate from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2021 voter-approval tax rate without calculating a disaster tax rate or holding an election due to
a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet.
75.Increase in 2021 tax rate due to disaster. Subtract Line 74 from Line 73.$ __________/$100
76.Adjusted 2021 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________
77.Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.$ _____________
78.Adjusted 2022 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 multiply by $100. 49 $ __________/$100
80.2022 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49,
Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67
(taxing units with the unused increment rate).$ __________/$100
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. ................................................................................................................ $ __________/$100
As applicable, enter the 2022 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax).
Indicate the line number used: ______
Voter-approval tax rate ................................................................................................................... $ __________/$100
As applicable, enter the 2022 voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales tax),
Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue).
Indicate the line number used: ______
De minimis rate........................................................................................................................... $ __________/$100
If applicable, enter the 2022 de minimis rate from Line 72.
SECTION 9: Taxing Unit Representative Name and Signature
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 the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in the Tax Code. 50
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________
Taxing Unit Representative
________________________________________
Date
48 Tex. Tax Code §26.042(c)
49 Tex. Tax Code §26.042(b)
50 Tex. Tax Code §§26.04(c-2) and (d-2)
For additional copies, visit:comptroller.texas.gov/taxes/property-tax Page 9
153
TOWN OF TROPHY CLUB, TEXAS
RESOLUTION NO. 2022-08
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF
TROPHY CLUB, TEXAS DISAPPROVING OF THE DENTON
CENTRAL APPRAISAL DISTRICT 2023 BUDGET
WHEREAS, Denton County is a taxing entity within the Denton Central Appraisal District and
relies on the Denton Central Appraisal District for appraising property within the boundaries of
the county for ad valorem tax purposes; and
WHEREAS, the Denton Central Appraisal District operations are funded solely by the local
taxing entities served by the appraisal district, which includes the Town of Trophy Club; and
WHEREAS, on July 28, 2022, the Denton Central Appraisal District Board of Directors voted
to approve the 2023 Budget in the amount of $17,997,944.33, an increase of 17.45% from the
current 2022 budget; and
WHEREAS, pursuant to Chapter 6 of the Texas Property Tax Code, each taxing unit has a right
to adopt a resolution disapproving of the Denton Central Appraisal District budget; and
WHEREAS, the Section 6.06 (b) of the Texas Property Tax Code further states that “if
governing bodies of a majority of the taxing units entitled to vote on the appointment of board
members adopt resolutions disapproving a budget and file them with the secretary of the board
within 30 days after adoption, the budget does not take effect, and the board shall adopt a new
budget within 30 days of the disapproval.”
NOW, THEREFORE, BE IT RESOLVED, the Town Council of the Town of Trophy Club,
Texas disapproves of the 2023 Budget of the Denton Central Appraisal District; and
BE IT FURTHER RESOLVED that this action demonstrates a lack of confidence in the
Denton Central Appraisal District.
PASSED AND APPROVED this 9th day of August, 2022.
___________________________________
Alicia L. Fleury
Mayor, Town of Trophy Club
ATTEST:
________________________________
Anita Otterson, Town Secretary
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Future Agenda Items
August 9, 2022
Future Agenda Items will be divided into 3 Categories:
1) Current listing of all future agenda items requested by Council that have not been addressed.
2) Items that have been researched and are scheduled for a report to Council (first 2-4 weeks).
3) Items that Council has requested additional research/staff time on and will be brought back for public
discussion at a Council Meeting. Council will be provided updates on items that require significant time.
The Future Agenda Items list will be placed on the Council Meeting agenda to provide a status on all items. The
current list will be reviewed and as items are completed; said items will be removed. The Council may add items as
needed to the list.
1) Receive an update regarding Entryway Monumentation/Landscaping for the Town of Trophy Club.
Halff has a meeting scheduled with staff on August 15th to discuss the Scope of Work,
solidify the goals and objectives and to go over the project schedule. After this
meeting, Halff will meet with the Art Subcommittee to discuss design. Anita has sent
a list of dates to the Art Committee members to get availability and she will schedule
the meeting.
2) Develop a Strategic Plan for the Town addressing future goals with budgetary needs for each department.
Due to decreased staffing, the strategic plan document has been put on hold due to
other pressing items during the budget process. Work will begin again in September.
3) Modifying the Existing Veteran’s Memorial to include “Space Force”.
Ft. Worth Monument is estimating that the POW-MIA obelisk should be received in
the next 4-6 weeks. Anita is working with the Veteran’s Memorial Committee to
confirm the inscriptions that will be engraved on the monument.
4) Promote local businesses through the use of EDC and HOT
Emails have been sent to local restaurants to set up a meeting to discuss ideas related
to increasing business particularly during the lunch time period. Staff is also setting up
meetings with our local hotel ownership to discuss ideas to increase hotel occupancy
and how best to reach their customers. Lastly, I have met with Jeff Ackerson at Charles
Swab and TD Ameritrade and discussed a plan to move forward. After I meet with the
local businesses a plan will be developed and brought before Council for approval.
155