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Agenda Packet TC 04/28/2015 - Joint Session1 (:*:7 TOWN OF TROPHY CLUB Tuesday, April 28, 2015 Trophy Club Entities Meeting Agenda Town Council 100 Municipal Drive Trophy Club, Texas 76262 6:00 PM Svore Municipal Building Boardroom CALL TO ORDER AND ANNOUNCE A QUORUM SPECIAL SESSION JOINT MEETING WITH TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1 1. 2015-0289-T Consider and take appropriate action regarding a ground lease agreement with the Town of Trophy Club Municipal Utility District No. 1 for use of the annex building located at 100 Municipal Drive. 2. 2015-0293-T Consider and take appropriate action regarding the lease of offices in the Svore Municipal Building located at 100 Municipal Drive. 3. 2015-0291-T Consider and take appropriate action regarding fire protection services for property that is outside of the TCMUD No. 1 district and outside of the PID boundaries. 4. 2015-0290-T Receive an update from the the Fire/EMS Joint Sub -Committee regarding Fire/EMS services; discussion of same. 5. 2015-0288-T Consider and take appropriate action regarding infrastructure assets being deeded over to the TCMUD No. 1. CONVENE INTO REGULAR SESSION - ESTIMATED START TIME - 7:00 P.M. INVOCATION PLEDGES Pledge of allegiance to the American Flag. Pledge of allegiance to the Texas Flag. CITIZEN PRESENTATIONS This is an opportunity for citizens to address the Council on any matter whether or not it is posted on the agenda. The Council is not permitted to take action on or discuss any presentations made to the Council at this time concerning an item not listed on the agenda. The Council will hear presentations on specific agenda items prior to the Council addressing those items. You may speak up to four (4) minutes or the time limit determined by the Mayor or presiding officer. To speak during this item you must complete the Speaker's form that includes the topic(s) of your statement. Topics of presentation should be limited to matters over which the Council has authority. Town Council Page 1 of 336 Meeting Date: April 28, 2015 Town Council Meeting Agenda April 28, 2015 CONSENT AGENDA All matters listed as Consent Agenda are considered to be routine by the Town Council and will be enacted by one motion. There will not be a separate discussion of these items. If discussion is desired, that item will be removed from the consent agenda and will be considered separately. 6. 2015-0273-T Consider and take appropriate action regarding the Minutes dated March 24, 2015. Attachments: Draft TC Minutes March 24, 2015.pdf 7. 2015-0292-T Consider and take appropriate action regarding designating Assistant Town Manager/CFO Steven Glickman to serve as Acting Town Manager in compliance with Section 4.06 of the Trophy Club Town Charter. Attachments: Acting Town Manager Designation Letter.pdf REGULAR SESSION 8. 2015-0276-T Recognition of the 2014 Citizen of the Year Nominees and announce the recipients; discussion of same. 9. 2015-0275-T Consider and take appropriate action regarding a Proclamation of the Town Council declaring May 7, 2015, as Day of Prayer in Trophy Club. Attachments: PRO 2015-09 National Day of Praver.pdf 10. 2015-0272-T Consider and take appropriate action regarding new Police and Town Hall Facility and receive presentation from GSBS Principal Tom Batenhorst; discussion of same. 11. 2015-0278-T Consider and take appropriate action regarding the acceptance of the Audit for the Town of Trophy Club, Fiscal Year 2013-2014. Attachments: Staff Report - FY 14 Audit.pdf Draft FY14 Auditors Report.pdf Draft 2014 CAFR.pdf Draft FY14 GAS Report.pdf Presentation.pdf 12. 2015-0280-T Consider and take appropriate action regarding options provided by the Town Staff for general signage on poles and painted on road beds regulating traffic within and around the Round -About previously discussed at the Town Council meeting on February 24, 2015. Town Council Page 2 of 336 Meeting Date: April 28, 2015 Town Council Meeting Agenda April 28, 2015 13. 2015-0274-T Consider and take appropriate action regarding an Ordinance of the Town amending Article I, "Animals" of Chapter 2, "Animal Control" of the Code of Ordinances of the Town, by amending Section 1.01, "Definitions" and by repealing Section 1.16, "Livestock, Wild or Prohibited Animals" and by adopting a new Section 1.16 prohibiting the keeping or harboring of Fowl within the Town; providing a penalty; and providing an effective date. Attachments: Staff Report - Animal Ordinance Revisions.pdf Chapter 2 Section 1.01 Definitions.pdf Chapter 2 Section 1.16 Livestock, Wild or Prohibited Animals.pdf Photo 1.0pg Photo 2.ipg Photo 3.ipg ORD 2015-09 Chapter 2 Animal Control, Article I Animals.pdf 14. 2015-0279-T Consider and take appropriate action regarding the Mid -Year Financial Report for Fiscal Year 2015. Attachments: Staff Report - FY 15 Mid -Year Report.pdf FY 2015 Mid -Year Financial Report.pdf 15. 2015-0282-T Consider and take appropriate action regarding Verizon cellular infrastructure and a potential lease between the Town and Verizon. Attachments: Staff Report - Verizon Wireless Lease Opportunities. pdf Verizon Diagrams.pdf 16. 2015-0283-T Town Council Liaison Updates; discussion of same: *Parks and Recreation Board, April 20, 2015 Council Liaison - Council Member Philip Shoffner 17. 2015-0284-T Town Manager Seidel's update regarding the following; Council discussion and provide input regarding same. *Dog Park Survey *Back to Nature Day/Spring Family Camp Out *ATM/CFO Duties 18. 2015-0285-T Items for Future Agendas to include discussion of Agenda Items for consideration on the upcoming Regular Session Council Agenda for May 12, 2015 meeting and discussion of Future Agenda Items. Attachments: May 12, 2015 Upcoming Agenda.pdf Items for Future Agendas updated 4-22-2015.pdf EXECUTIVE SESSION Town Council Page 3 of 336 Meeting Date: April 28, 2015 Town Council Meeting Agenda April 28, 2015 19. 2015-0286-T Pursuant to the following designated sections of the Texas Government Code, Annotated, Chapter 551 (Texas Open Meetings Act), the Council will convene into executive session to discuss the following: A. Section 551.074(a)(1), Personnel Matter. To discuss or deliberate the appointment, employment, evaluation, reassignment, duties, discipline, or dismissal of a public officer or employee: Town Attorney, Patricia Adams B. Section 551.072 Deliberations about Real Property. To deliberate the purchase, exchange, lease, or value of real property where deliberation in an open meeting would have a detrimental effect on the position of the governmental body in negotiations with a third person: Potential sites for the location of a new Police and Town Hall Facility, Annex Building, and Potential Lease of Property RECONVENE INTO REGULAR SESSION 20. 2015-0287-T Consider and take appropriate action regarding the Executive Session. ADJOURN * 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 front window of the Svore Municipal Building, 100 Municipal Drive, Trophy Club, Texas, on April 23, 2015, by 5:30 P.M. in accordance with Chapter 551, Texas Government Code. Holly Fimbres Town Secretary/RMO If you plan to attend this public meeting and have a disability that requires special needs, please contact the Town Secretary's Office at 682-831-4600, 48 hours in advance, and reasonable accommodations will be made to assist you. I certify that the attached notice and agenda of items to be considered by this Board was removed by me from the front window of the Svore Municipal Building, 100 Municipal Drive, Trophy Club, Texas, on the day of .2015. , Title: Town Council Page 4 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0289-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/20/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding a ground lease agreement with the Town of Trophy Club Municipal Utility District No. 1 for use of the annex building located at 100 Municipal Drive. Attachments: Date Ver. Action By Action Result Consider and take appropriate action regarding a ground lease agreement with the Town of Trophy Club Municipal Utility District No. 1 for use of the annex building located at 100 Municipal Drive. Town Council Page 5 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0293-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/22/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding the lease of offices in the Svore Municipal Building located at 100 Municipal Drive. Attachments: Date Ver. Action By Action Result Consider and take appropriate action regarding the lease of offices in the Svore Municipal Building located at 100 Municipal Drive. Town Council Page 6 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0291-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/20/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding fire protection services for property that is outside of the TCMUD No. 1 district and outside of the PID boundaries. Attachments: Date Ver. Action By Action Result Consider and take appropriate action regarding fire protection services for property that is outside of the TCMUD No. 1 district and outside of the PID boundaries. Town Council Page 7 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0290-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/20/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Receive an update from the the Fire/EMS Joint Sub -Committee regarding Fire/EMS services; discussion of same. Attachments: Date Ver. Action By Action Result Receive an update from the the Fire/EMS Joint Sub -Committee regarding Fire/EMS services; discussion of same. Town Council Page 8 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0288-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding infrastructure assets being deeded over to the TCMUD No. 1. Attachments: Date Ver. Action By Action Result Consider and take appropriate action regarding infrastructure assets being deeded over to the TCMUD No. 1. Town Council Page 9 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0273-T Version: 1 Name: Type: Agenda Item Status: Consent Agenda File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding the Minutes dated March 24, 2015. Attachments: Draft TC Minutes March 24, 2015.pdf Date Ver. Action By Action Result Consider and take appropriate action regarding the Minutes dated March 24, 2015. Town Council Page 10 of 336 Meeting Date: April 28, 2015 MINUTES FROM REGULAR SESSION TOWN COUNCIL MEETING FOR THE TOWN OF TROPHY CLUB LOCATION: 100 MUNICIPAL DRIVE, TROPHY CLUB, TEXAS Tuesday, March 24, 2015 at 7:00 P.M. Svore Municipal Building Boardroom The Town Council of the Town of Trophy Club, Texas, met in a Regular Session on Tuesday, March 24, 2015. The meeting was held within the boundaries of the Town and was open to the public. STATE OF TEXAS COUNTY OF DENTON TOWN COUNCIL MEMBE C. Nick Sanders Mayor Greg Lamont Mayor Jim Parrow Council Garrett Reed Council Rhylan Rowe Council Tim Kurtz Council Philip Shoff ner Council STAFF AND GUEST(S) PRI Stephen Seidel Town N Patricia Adams Town A Holly Fimbres Town S Steven Glickman Assistai Adam Adams Parks a Patrick Arata Police C April Reiling PIO/Ma Danny Thomas Fire Chi John Zagurski Budget Mayor Sanders announced the Tuesday, March 24, 2015, called the Town Council to order and announced a quorum at 7:02 p.m. -,%Lk IV The Invocation was offered by Mayor Sanders. 1-, V The Pledges were led by Council Member Shoffner. (Town Secretary Note: The agenda items were presented in the following order: Citizen Presentations, Consent Agenda, Item No. 7, Item No. 8, Item No. 9, Item No. 10, Item No. 11, Item No. 13, Item No. 1, Item No. 2, Item No. 12, Item No. 14, Item No. 15, Item No. 16, Item No. 17, and Item No. 18) WORKSHOP SESSION 1. Discussion of agenda items posted for consideration on the Regular Session Council Agenda for March 24, 2015. There was no discussion. 2. Discussion of Agenda Items posted for consideration on the upcoming Regular Session Council Agenda for the April 14, 2015 meeting. Tbir,chC2*205 Town Council Minutes Page 11 of 336 Meeting Date: R pgb28p201S Council Member Shoffner asked if Town Staff can get a breakdown for the soccer contract similar to the baseball contract. Town Manager Seidel stated that he would look into that. Mayor Pro Tem Lamont asked if the baseball financials have been received yet. Town Manager Seidel stated that he believes that they have been received but he would have to follow-up on that. Mayor Sanders inquired about the minor site plan requirements item. Town Manager Seidel stated that this item will be for discussion and feedlXbae own Council for what constitutes a minor site plan requirement that Town Staff can approve. Council Member Rowe stated that the workshop item for parking gWkview and Park Lane, from the Town Council Future Agenda Items List, would be just to hear where TowaW is at on this. Town Manager Seidel stated that Town Staff should be reaprovide agate at the April 14, 2015, Town Council meeting. Mayor Sanders clarified that the Executive Session items will be for Town Attorney Adams annual review, and to have a dialogue with Town Secretary/RMO Fimbres to se what items are being worked on. Council Member Shoff asked what triggers a bu ame ent. J Town Manager Seidel stated that the are typically done twice a year %Nris one coming up will be the mid -year amendment to basically do up. He noted that amid -year report will be presented at a Town Council meeting in April or May,<thditionally another budget amendment will be done at the end of the year. Council Member Shoffnt o rch 3, 2014, a budget amendment was done and developer's fees were 74 percent over bd now they are 350 percent over. He asked if items like that are cleaned up. Town Manager Seidel provided ana that there are some savings from the change made to the Towns plan with Texas Municipal Retirement Syste RS), and that the Town would like to buy crosswalk flashers but there isn't enough funds to cover the crosswalk ers. The TMRS savings could be allocated over to crosswalk flashers line item because you have to show that there is revenue with the expense. He noted that generally an amendment is for something that needs to be offset. Mayor Pro Tem Lamont asked if that is an in-house policy. Assistant Town Manager/CFO Glickman stated that Town auditors will write up the Town if they are over budget in a particular department. Town Manager Seidel commented that the auditors will also look to see if revenue was over or if it spiked. CITIZEN PRESENTATIONS This is an opportunity for citizens to address the Council on any matter whether or not it is posted on the agenda. The Council is not permitted to take action on or discuss any presentations made to the Council at this time concerning an item not listed on the agenda. The Council will hear presentations on specific agenda items prior to the Council addressing those items. You may speak up to four (4) minutes or the time limit determined by the TGbimhQ*21 15 Town Council Minutes Page 12 of 336 Meeting Date: PLpgb2Bo201 S Mayor or presiding officer. To speak during this item you must complete the Speaker's form that includes the topic(s) of your statement. Topics of presentation should be limited to matters over which the Council has authority. There were no citizen presentations. CONSENT AGENDA All matters listed as Consent Agenda are considered to be routine by the Town Council and will be enacted by one motion. There will not be a separate discussion of these items. If discussion is desired, that item will be removed from the consent agenda and will be considered separately. 3. Consider and take appropriate action regarding the Minutes dated March 24,jr. (Town Secretary Note: Approved as presented in the Town Council agenda packet) 4. Consider and take appropriate action regarding the Minutes dated Ja 13, 2 Town Secretary Note: Approved as presented in the Town Council agenda packet) 5. Consider and take appropriate action regarding the Minutes dated February 24, 2015. (To retary Note: Approved as presented in the Town Council agenda packet) 6. Consider and take appropriate action regarding financial and variance report dated February 2015. Attachment A —February Financial Report Fisca Year 2015 Attachment B — General Fund Budget Report Motion made by Mayor Pro Tem Lamont, seconde Cou ed, to approve the Consent Agenda Items 3 through 6. Motion passed unanimously. Afthk ULAR S�ION 7. Recognition of Chuck and Dia?nition l for their y ars of service provided to the Town of Trophy Club; presentation of Certificate of to Chuck Hall. Attachment C— Certificate of Recognition to Chuck Hall Mayor Sanders provided Chuck and Diana Hall's background prior to their relocation from Indiana to Trophy Club in 1995, as well as Chuck's experience videoing and recording the Town Council meetings, with assistance from Diana at times. Additionally, he thanked Chuck and presented him with a Certificate of Recognition for his years of service provided to the Town from 2001 to 2015. Chuck stated that Diana became the joystick operator for the cameras and that it has been a pleasure to work with the Town. He added that he was grateful for the people that volunteer and make extreme efforts to support this community, including the Town Council and the various Boards and Commissions. He encouraged citizens to do the same thing. 8. Receive presentation from Byron Nelson High School (BNHS) Virtual Enterprise International (VEI) students; Discussion and presentation of Certificate of Recognition for the group's achievement as the first team in Texas to advance to national and global competitions for high school Business Management Programs. Attachment D — Certificate of Recognition to BNHS VEI students TbimhC2*205 Town Council Minutes Page 13 of 336 Meeting Date: PLpgibZl3p20155 Antonio Banos, Business Teacher, Byron Nelson High School (BNHS) Virtual Enterprise International (VEI - the BNHS Business Management Program) stated that these students are headed to the International Youth Business Summit in New York City on April 12, 2015, and will be competing in the Global Business Challenge, Business Plan Competition and International Trade Show with 8,500 other high schools around the world. This accomplishment is particularly impressive since the group is not only a first year firm, but they're also the first team in Texas to ever advance to Nationals. The awards that they brought for display are the six top three awards received at regionals and that they created this company from scratch. BNHS VEI students Ashlyn Murphy, Vianca Santana, Hannah Ricketts, Scott Travis, and Samantha Mullins provided a brief presentation of their company, 'Life's PURiTEA', an organic tea brewery, whie4i included their company's: Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis; marketing industry analysis; direct and indirect competition; target market; mission; vision; corporate structure; current line of organic teas; product description; business plan; pricing strategy; and brand awareness. Additionally, they answered questions presented by the Town Council Mayor Sanders presented BNHS VEI students Ashlyn Murphy, ca Santana, Hannah Ricke cott Travis, Samantha Mullins, Syed Hossain, Jett Monroe, Izabella Carvalho, Trevor Rogers, Lauren Perez, Drew Beakley, Ashley Walters, Kien Cao, Emily Birdsong, Merryl Kibibi, Wade Lewis, Joseph Cote, Natalie Curtis, and Connor Sheehan, and Business Teacher Antonio Banos with a Certificate of Recognition for the group's achievement as the first team in Texas to advance to national and global competitions for high school Business Management Programs. Additionally, he thanked and congratulated the students, and made a comment that this was a pilot program at BNHS and will be moved to Eaton High School next year. `` # RECESS AT 7:35 P.M. FOR A BREAK RECONVENE AT 7:38 P.M. INTO REGULAR SESSION 9. Recognition of members discussion of same. ed to the Town during the winter weather days; Town Manager Seidel thanked the To ortunity to recognize Town Staff and the services that they provided during the winter weather days. He reco ized and introduced the following: Police Department — Chief Patrick Arata, Lieutenant Tracey Shields, Sergeant Wess Tyler, Officer Brian Glueck, and Officer Edward Beetler; Fire Department (A Shift was present for the entire department) — Chief Danny Thomas, Captain Shane Beck, Driver/Operator Shawn Garrett, Firefighter/Paramedic Duane Boone, and Firefighter/Paramedic Matthew Tackett; Street Services Department — Director Ed Helton and Maintenance Worker Raul Cordero (Maintenance Worker Isaac Abraham was unable to attend); Parks and Recreation Department - Director Adam Adams, Superintendent Tony Jaramillo, and Irrigator Sergio Vargas (Maintenance Worker Jorge Guzman was unable to attend). Town Council thanked T- n Staff for their services provided to the Town during the winter weather days. 10. Consider and take appropriate action regarding a Proclamation of the Town Council declaring April 25, 2015 as Arbor Day in Trophy Club. Attachment E — Proclamation No. 2015-06 Council Member Parrow read the proclamation into the record. TGbimhC2*205 Town Council Minutes Page 14 of 336 Meeting Date: Rtpgb2bo2015 Motion: Motion made by Council Member Parrow, seconded by Council Member Kurtz, to approve Proclamation No. 2015- 06, declaring April 25, 2015 as Arbor Day in Trophy Club. Motion passed unanimously. Mayor Pro Tem Lamont welcomed back Assistant Town Manager/CFO Steven Glickman. 11. Presentation from Trophy Club Municipal Utility District (TCMUD) No. 1 General Manager Jennifer McKnight regarding Texas Commission on Environmental Quality (TCEQ) Rules and Violations; discussion of same. A& Attachment F — TCEQ Rules and Violation Presentation TCMUD No. 1 General Manager Jennifer McKnight thanked the Town Co or t'%ir time and presented an update regarding a notice of violation from TCEQ related to the wastewater p ant, which was initially a response to a citizen complaint on odor. She stated that during the inspection the mechanical bar screen was down, and at the time of inspection it was already about time for their three year inspection from TCEQ. TCEQ notified them that they would come back later during the week and perform the full inspection, including reviewing the past two to three years of their records. Upon reviewing their records during the inspection, they found items that were reported and wrote them up as an alleged violation. The first item was for an inoperable mechanical bar screen because they had a gear box that was down, they had it on order for about nine weeks, and repaired it the day it was received, which is now operational. The second item was for a gap on one side of the above ground manual bar screen, which had moved over to the left about half an inch to an inch, and was a matter of loosening it and moving it back into place, and was taken care of immediately. They have added this to their checklist to verify every day to make sure the manual bar screen is in the right location. The third item that was outstanding was for screenings in the west aeration basin and for excessive foaming, which the foaming is an ongoing problem but will be corrected when they get the new wastewater treatment plant, but for now they try to keep the foaming down as much as possible by skimming it off with the vacuum truck. They have just resubmitted to TCEQ their compliance schedule. The fourth item was for weeds in the drying beds, which were pulled out and an item was put on a weekly checklist to check for weeds. The fifth outstanding item was for excessive scum and pin floc caused by inadequate treatment capacity at the plant, which they skimmed off as much as they could but it is beyond the treatment capacity of the plant. A violation that was resolved at the time of inspection was for ammonia -nitrogen excursion that was incurred during May 2014. The sample result was 1.78 mg/L and their discharge limit was 1.0 mg/L. The second portion of the violation was that the ammonia -nitrogen exceedance was over the permit limit by more than 40 percent, which was an additional violation. They submitted a Water Quality Noncompliance Notification to TCEQ. Other items that were resolved were for unauthorized discharges, sanitary sewer overflows (SSO), which are common and are usually caused by grease in the collection system. The first SSO was at a lift station caused by a power surge which tripped the breaker to the pumps. The next SSO was for a stoppage in a sewer line due to grease. The final SSO was caused by a line stoppage and caused an overflow in a manhole. The final thing TCEQ commented on was to start submitting their annual sludge report to the DFW Regional TCEQ office, as well as to the TCEQ Austin Headquarters. Additionally, she noted that at the end of week, they will be taking bids for the wastewater treatment plant upgrade, and that they will have an invitation for the Town Council to come turn dirt for the ground breaking of the new treatment plant. Council Member Parrow asked if the issue with the grease buildup, that caused the unauthorized discharges, will be addressed with the upgrade to the wastewater plant to minimize those. TCMUD No. 1 General Manager McKnight stated that the issue is within the collection system in the sewers, but they do check the manholes regularly and pump the grease that goes to lift stations on a monthly basis. She noted that the winter season is typically the worse because the grease solidifies. Mayor Sanders inquired about an item where one of the contractors did something that caused a spill. TGbimhC2*205 Town Council Minutes Page 15 of 336 Meeting Date: R pgbBo201S TCMUD No. 1 General Manager McKnight stated that happened after TCEQ had come out for their inspection, and stated that a developer had installed a sewer line and it was not covered well. There was rain at the end of January which caused the sewer line to float up and break. She stated that this item will probably be on their next inspection from TCEQ. Council Member Parrow asked if the developer reimbursed the TCMUD No. 1 for fixing the issue. TCMUD No. 1 General Manager McKnight stated that they did receive payment from the contractors insurance but that they are still working with them for an agreement to put up $35,000 for a period of at least three years in case they are fined at a later date. 12. Consider and take appropriate action regarding the updated Strategy M Council mission, responsibilities and principles; discussion of the same. A Attachment G — Updated Strategy Map Discussion took place regarding the direction of the arrows, general layout, including centering the bottom of the map and ent shapes other the mission states Club Town ✓us, and the caps. Town Manager Seidel stated that Town Staff will continue redesr ning the layout and stated that he will have it on the April 14, 2015 consent agenda. No action was taken on this item. 13. Consider and take appropriate action regardi g he 2 Stre econstruction of Pebble Beach Drive, Timberline Court, Pin Oak Court, and Cypress the Authorization for Professional Services between the Town anleague, Nall and P ins; and uthorizing the Town Manager or his designee to execute all necesnts for professional services. Attachment H—Authorizati n for Pnal Service Attachment I — 2014-2015 Capital Iis Proje resentation Town Engineer Tom Rutledge p rovi d eX presentation at included an aerial exhibit showing Pebble Beach Drive, Timberline Court, Pin Oak Court, and Cypress Court, and project costs showing estimated costs in comparison to the Capital Improvement Projects (CIP) budget. Town Manager Seidel noted that Town Engineer Rutledge was displaying refined costs and that he will continue refining those costs as the project continues to go through the process. Town Engine edge stated ttt before they go out for bid they will do a final estimated cost. Additionally, he displayed the es d cost for Cypress Court, which was not in the original CIP but was added later; therefore, he broke it out separa Mike Wilson, Project Manager, Teague Nall & Perkins, presented the street and drainage improvements, including project photos and an exhibit of Timberline Court. He noted that the streets will be a total reconstruction from right-of-way to right-of-way, including driveways, repairing mailboxes, and restoration of landscaping. Additionally, he stated that all the new streets will be done to the upgraded Town standards requiring a thicker pavement and sub -grade. Town Manager Seidel commented that it depends on what the contractor encounters whether or not lime or cement is used. He stated that if the soil is heavy in clay, lime is used, and if the soil is heavy with sand, cement is used, and in some instances both may be used. TbimhC2*205 Town Council Minutes Page 16 of 336 Meeting Date: Rtpgg2Bp20155 Council Member Parrow inquired if the service life of these streets will be longer. Project Manager Wilson stated that the typical design life of concrete pavement is generally about 25 to 30 years. Town Manager Seidel stated that some of these streets will have less traffic, therefore they will last longer. Project Manager Wilson continued his presentation and displayed project photos and exhibits of Pin Oak Court. He stated that the end of the court drains through a curb opening and goes out to TW King. He commented that in the original CIP, they anticipated replacing the storm drainage from the end of the cul-de-sac all the way to the paving improvements, but after they analyzed the existing storm drain system, it wa ermined that there is adequate capacity in the existing system. They will install a curb inlet at the end of 1 -de -sac, verses it going through the curb, and that they will rebuild the head wall. Council Member Rowe asked him to expand on what all they found regarding the storm drainage. Project Manager Wilson explained that they usually come in with the worst case scenario. When they actually go to survey it and design it they put the information into their data system to run the analysis, which tells them if the system is adequate or undersized. He continued with his presentation and displayed project photos and exhibits of Pebble Beach Drive. He stated that they analyzed the storm drainage system from the outfall system to Pebble Beach and found that the system had the capacity to drain all the areas on Pebble Beach; however due to pipe slope, they did find that the system in Pebble Beach is undersized. The proposed improvements are to leave the storm drainage in place, reconstruct the inlet, and install a parallel system to get the most benefit of the storm drain system. Additionally, he displayed project photos and an exhibit of Cypress Court, and stated that there is an existing 10 foot inlet and the drainage problem occurs as the water comes down the street. The proposed improvement is to reconstruct the two inlets with larger inlets to create more inlet capacity. He noted that they analyzed the pipe system and found that it has plenty of capacity and the inlets can add more opening at the surface to allow more water to come in *re the water from overflowing into the resident's driveway. Town Manager Seidel stated that this street is within Hogan's Glen, and the streets are private but the storm drainage system is the Towns, and this is a storm drainage project. Mayor Sanders asked wh Town Engineer Rutledge stated storm drain. Coun a24i the engineers are proposing in regards to Pebble Creek. rrently there is an 18 inch storm drain and they are proposing a 24 inch e in the existing 18 inch storm drain prevents it from functioning like Town Engineer Rutledge stated't9Mt they will get more capacity out of a 24 inch storm drain. He added that they would like to maximize the summer; therefore, they will looking to bid the item on April 20th, open bids on May 12th, make recommendation to award the bid at the May 26th Town Council meeting, have a citizen meeting on June 8th, and start construction approximately on June 15th. Additionally, he noted that the TCMUD No. 1 has put in their budget to replace the ac pipe in the waterline, so they will have a dual contract but one contractor. Town Manager Seidel stated that logistically this is going to be a difficult reconstruction project and that there is no place to break it up. There has been discussion about phasing the project and that Town Staff hopes to finish the project as soon as possible, preferably before the holidays. He added that an idea for the Town Hall meeting with residents is to have one meeting and have stations that will be manned for each street project. Motion: Motion made by Mayor Pro Tem Lamont, seconded by Council Member Parrow, to approve the 2014/2015 CIP Street Reconstruction of Pebble Beach Drive, Timberline Court, Pin Oak Court, and Cypress Court; approving the TbimhC2*205 Town Council Minutes Page 17 of 336 Meeting Date: RtpgbZ8p2015 Authorization for Professional Services between the Town and Teague, Nall and Perkins; and authorizing the Town Manager or his designee to execute all necessary documents for professional services. Motion passed unanimously. 14. Town Council Liaison Updates; discussion of same: Parks and Recreation Board, March 16, 2015 Council Liaison - Council Member Philip Shoffner 'Citizens Financial Advisory Board, March 23, 2015 Council Liaison - Mayor Pro Tem Greg Lamont There were no updates provided. 15. Town Manager Seidel's update regarding the followini Highway 114 and Sound Wall Eggstravaga nza Discover Trophy Club Magazine Town Manager Seidel updated the Council and addressed q ime. 16. Items for Future Agendas. This item allows Council to request the placement of items on upcoming agendas when the topic of discussion requires research and review that cannot be accomplished in the time frame between regular Council meetings. However, a Council Member may request that on item be placed on the next regularly scheduled meeting without first placing that item on the Future Agenda Items list. All requests for agenda items must comply with Charter requirements. Mayor Sanders requested that an it dded to consider and take appropriate action regarding infrastructure assets being deeded over to the Additionally, he stated that a notice was provided to have a joint meeting with the TCM UD No. Council Member Shoffne red abou a 9$al control ordinance and stated that he has not seen any activity on it. Police Chief Ar t the date he had was that it was given to the Animal Shelter Advisory Board. EXECUTIVE SESSION 17. Pursuant to Section 551.072 "Deliberations About Real Property" of the Texas Government Code, Annotated, Subsection 551 (Texas Open Meetings Act), the Council will enter into executive session in order to deliberate the purchase, exchange, lease, or value of real property where deliberation in an open meeting would have a detrimental effect on the position of the governmental body in negotiations with a third person: '1W Potential sites for the location of a new Police and Town Hall Facility, Annex Building, and Potential Lease of Property CONVENE INTO EXECUTIVE SESSION - START TIME — 9:10 P.M. RECONVENE INTO REGULAR SESSION - START TIME — 9:56 P.M. TbimhC2*205 Town Council Minutes Page 18 of 336 Meeting Date: R pgf Bo201S RECONVENE INTO REGULAR SESSION 18. Consider and take appropriate action regarding the Executive Session. No action was taken on this item. Mayor Sanders made a statement that currently we are in the process of purchasing land along Trophy Wood Drive. The property borders Trophy Wood Drive and goes back to TW King Road and is adjacent to part of the new Holiday Inn. Over the next few months, Council will host Town Hall meetings to present our plans for the Town Hall and Police Building, seeking citizen input. The general plan is to be able to call for a Bond Election in August for the November 2015 ballot, which would allow citizen approval of a Tax Bond to finance the construction of the joint Town Hall and Police facility. We look forward to your involvement in this pr _ess as we design and construct a new facility that we all can be proud of and would last for many years. ADJOURN Motion made by Mayor Pro Tem Lamont, seconded by Council unanimously. Meeting adjourned at 9:59 p.m. Holly Fimbres, Town Secretary/RMO Town Nick Parrow, to adjou otion carried Mayor Club, Texas TbimhC2*205 Town Council Minutes Page 19 of 336 Meeting Date: PLpgib28o2015 ATTACHMENT A February Financial Report Fiscal Year 2015 TGbimhC2*205 Town Council Minutes Page 20 of 336 Meeting DatePAgel1 BQ201S TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT GENERAL FUND SUMMARY YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Revenues OriginalRevised Budget Budget Year to Date Variance % Received Property Tax $ 5,166,466 $ 5,166,466 $ 5,017,697 $ (148,769) 97% Licenses and Permits 710,631 710,631 310,079 (400,552) 44% Franchise Fees 812,506 812,506 190,514 (621,992) 23% Sales Tax 676,323 676,323 327,859 (348,464) 48% Fines and Fees 466,101 466,101 198,56067,541) 182,577 43% Intergovernmental 192,901 192,901 20,000 72,901) 10% Grants 77,018 77,018 38,297 (38,721) 50% Charges for Service 260,852 260,852 217,588 (43,264) 83% Investment Income 6,000 6,000 1,857 (4,143) 31% Miscellaneous Income 118,550 118,550 32,477 (86,073) 27% Total Revenues $ 8,487,348 $ 8,487,348 $ 6,354,929 $ (2,132,419) 750% Other Sources OriginalRevised Budget Year to Date Variance % Received Budget Fransfers In $ 11,000 $ 11,000 $ - (11,000) 0% Total Available Resources $ 8,498,348 $ 8,498,348 $ 6,354,929 $ (2,143,419) 75% Other Uses OriginalBudget Revised Budget Year to Date Variance % Used Fransfers Out $ (385,000) $ (385,000) $ - $ 385,000 0% Total Outflows of Resources $ 8,642,593 $ 8,642,593 $ 3,218,229 $ 5,424,364 37% 1Gla GhiuQOH5 Town Council Minutes Page 21 of 336 Meeting DatePAgdl128Q2G13 OriginalRevised Expenditures Budget Year to Date Variance % Used Budget Manager's Office $ A99,938 $ 899,938 $ 576,362 $ 323,576 64% Human Resources 2,495 92,495 25,854 66,641 28% Information Services 423,312 423,312 240,735 182,577 57% Legal 193,389 193,389 67,454 125,935 35% Police 2,110,098 2,110,098 802,711 1,307,387 38% Emergency Medical Services ,016,722 1,016,722 334,317 682,405 33% Streets 411,677 411,677 130,131 281,546 32% Medians 299,310 299,310 107,244 192,066 36% Parks 1,043,416 1,043,416 360,142 683,274 35% Recreation 550,039 550,039 105,379 444,660 19% Community Eve 60,201 60,201 17,614 42,587 29% Community Develo 572,921 572,921 202,953 369,968 35% Finance 387,097 387,097 139,524 247,573 36% Municipal Court 85,936 85,936 30,931 55,005 36% Facilities Maintenance 111,042 111,042 76,879 34,163 69% Total Expenditures $ 8,257,593 $ 8,257,593 $ 3,218,229 $ 5,039,364 39% Other Uses OriginalBudget Revised Budget Year to Date Variance % Used Fransfers Out $ (385,000) $ (385,000) $ - $ 385,000 0% Total Outflows of Resources $ 8,642,593 $ 8,642,593 $ 3,218,229 $ 5,424,364 37% 1Gla GhiuQOH5 Town Council Minutes Page 21 of 336 Meeting DatePAgdl128Q2G13 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT 200000 180000 160000 140000 120000 100000 80000 60000 40000 20000 0 Gross Sales Tax Receipts DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT From FY 2015 Budget Based on FY 2013 Audit Numbers FY 2014 FY 2015 The large sales tax spike for February is due to a delinquent payment IVtavniiC24wr2fll15 Town Council Minutes Page 22 of 336 Meeting DateP peillZBo201 S Original Revised Fund balance Budget Revised Budget Year to Date Reserve Fund balance Budget g Budget g Beginning fund balance $ 2,960,660 $ 2,851,702 $ 2,851,702 + Net increase (Decrease) (144,245) (144,245) 3,136,700 Ending Fund Balance $ 2,816,415 $ 2,707,457 $ 5,988,402 200000 180000 160000 140000 120000 100000 80000 60000 40000 20000 0 Gross Sales Tax Receipts DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT From FY 2015 Budget Based on FY 2013 Audit Numbers FY 2014 FY 2015 The large sales tax spike for February is due to a delinquent payment IVtavniiC24wr2fll15 Town Council Minutes Page 22 of 336 Meeting DateP peillZBo201 S Original Fund balance Detail Budget Revised Budget Year to Date Reserve Fund balance (30% of Total Expenditures) $ 2,477,278 $ 2,477,278 $ 965,469 Assigned Fund Balance 228,138 228,138 228,138 Unassigned Fund Balance in Excess (Deficit) of 30% 202,839 202,839 4,794,796 Total Fund balance $ 2,908,255 $ 2,908,255 $ 5,988,402 200000 180000 160000 140000 120000 100000 80000 60000 40000 20000 0 Gross Sales Tax Receipts DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT From FY 2015 Budget Based on FY 2013 Audit Numbers FY 2014 FY 2015 The large sales tax spike for February is due to a delinquent payment IVtavniiC24wr2fll15 Town Council Minutes Page 22 of 336 Meeting DateP peillZBo201 S TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT Departmental Budget Reports YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% RmzhC24u6M15 Town Council Minutes Page 23 of 336 Meeting DateP&gdl1Zl3o2015 Manager's Office General Fund Summary Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel Services & Supplies Capital $ 6,027,651 1,954,139 275,803 $ 6,027,651 1,954,139 275,803 $ 2,475,166 718,951 24,112 $ 3,552,485 1,235,188 251,691 41% 37% 9% Total $ 8,257,593 $ 8,257,593 $ 3,218,229 $ 5,039,364 39% RmzhC24u6M15 Town Council Minutes Page 23 of 336 Meeting DateP&gdl1Zl3o2015 Manager's Office Information Services Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 757,082 Services & Supplies 142,856 $ 757,082 $ 529,796 142,856 46,566 $ 227,286 96,290 70% 33% Total $ 899,938 $ 899,938 $ 576,362 $ 323,576 64% RmzhC24u6M15 Town Council Minutes Page 23 of 336 Meeting DateP&gdl1Zl3o2015 Legal Information Services Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 162,446 Services & Supplies 30,943 $ 162,446 30,943 $ 64,000 3,455 $ 98,446 27,488 39% 11% Total $ 193,389 $ 193,389 $ 67,454 $ 125,935 35% RmzhC24u6M15 Town Council Minutes Page 23 of 336 Meeting DateP&gdl1Zl3o2015 Human Resources Information Services Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 87,655 Services & Supplies 4,840 $ 87,655 $ 25,387 4,840 467 $ 62,268 4,373 29% 10% Total $ 92,495 $ 92,495 $ 25,854 $ 66,641 28% RmzhC24u6M15 Town Council Minutes Page 23 of 336 Meeting DateP&gdl1Zl3o2015 Information Services Category Original Budget Revised Budget Year to Date Variance % Used Personnel Services & Supplies Capital $ 191,325 ® 200,374 31,613 $ 191,325 $ 75,095 200,374 165,639 31,613 - $ 116,230 34,735 31,613 39% 83% 0% Total $ 423,312 $ 423,312 $ 240,735 $ 182,577 57% RmzhC24u6M15 Town Council Minutes Page 23 of 336 Meeting DateP&gdl1Zl3o2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT Departmental Budget Reports YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% IGl mehC2Aui2flH 5 Town Council Minutes Page 24 of 336 Meeting DateP&gel-2Bo2015 Police EMS Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 1,868,734 Services & Supplies 241,364 $ 1,868,734 $ 241,364 727,000 75,711 $ 1,141,734 165,653 39% 31% Total $ 2,110,098 $ 2,110,098 $ 802,711 $ 1,307,387 38% IGl mehC2Aui2flH 5 Town Council Minutes Page 24 of 336 Meeting DateP&gel-2Bo2015 Streets EMS Category Original Budget Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel Services & Supplies Capital $ 764,304 73,058 179,360 $ 764,304 73,058 179,360 $ 304,739 29,578 $ 459,565 43,480 179,360 40% 40% 0% Total $ 1,016,722 $ 1,016,722 $ 334,317 $ 682,405 33% IGl mehC2Aui2flH 5 Town Council Minutes Page 24 of 336 Meeting DateP&gel-2Bo2015 Streets Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 222,195 Services & Supplies 189,482 $ 222,195 $ 189,482 79,960 50,171 $ 142,235 139,311 36% 26% Total $ 411,677 $ 411,677 $ 130,131 $ 281,546 32% IGl mehC2Aui2flH 5 Town Council Minutes Page 24 of 336 Meeting DateP&gel-2Bo2015 Medians Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 151,083 Services & Supplies 148,227 $ 151,083 $ 148,227 58,178 49,066 $ 92,905 99,161 39% 33% Total $ 299,310 $ 299,310 $ 107,244 $ 192,066 36% IGl mehC2Aui2flH 5 Town Council Minutes Page 24 of 336 Meeting DateP&gel-2Bo2015 Municipal Court Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 75,397 Services & Supplies 10,539 $ 75,397 $ 28,012 10,539 2,919 $ 47,385 7,620 37% 28% Total $ 85,936 $ 85,936 $ 30,931 $ 55,005 36% IGl mehC2Aui2flH 5 Town Council Minutes Page 24 of 336 Meeting DateP&gel-2Bo2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT Departmental Budget Reports YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Facilities Maintenance Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 111,042 $ 111,042 $ 76,879 $ 34,163 69% Total $ 111,042 $ 111,042 $ 76,879 $ 34,163 69% The Town's annual property insurance premiums were paid for in full under Facilities Maintenance in order to take advantage of an early payment discount his expenditure represents 50% of the department's budget, and the actual cost was $923 les_ an the ted amount.) O Wmwh(NWifln5 Town Council Minutes Page 25 of 336 Meeting DateP&gdl1 Bo2015 Finance Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 266,946 Services & Supplies 120,151 $ 266,946 $ 120,151 91,580 47,944 $ 175,366 72,207 34% 40% Total $ 387,097 $ 387,097 $ 139,524 $ 247,573 36% Facilities Maintenance Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 111,042 $ 111,042 $ 76,879 $ 34,163 69% Total $ 111,042 $ 111,042 $ 76,879 $ 34,163 69% The Town's annual property insurance premiums were paid for in full under Facilities Maintenance in order to take advantage of an early payment discount his expenditure represents 50% of the department's budget, and the actual cost was $923 les_ an the ted amount.) O Wmwh(NWifln5 Town Council Minutes Page 25 of 336 Meeting DateP&gdl1 Bo2015 Community Development Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 429,897 Services & Supplies 143,024 $ 429,897 143,024 $ 171,692 31,260 $ 258,205 111,764 40% 22% Total $ 572,921 $ 572,921 $ 202,953 $ 369,968 35% Facilities Maintenance Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 111,042 $ 111,042 $ 76,879 $ 34,163 69% Total $ 111,042 $ 111,042 $ 76,879 $ 34,163 69% The Town's annual property insurance premiums were paid for in full under Facilities Maintenance in order to take advantage of an early payment discount his expenditure represents 50% of the department's budget, and the actual cost was $923 les_ an the ted amount.) O Wmwh(NWifln5 Town Council Minutes Page 25 of 336 Meeting DateP&gdl1 Bo2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT Departmental Budget Reports YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% pr,,96,1 Recreation Parks Category Original Budget Revised Budget Year to Date Category Original Budget Revised Budget Year to Date Variance % Used Personnel Services & Supplies Capital $ 657,422 321,164 64,830 $ 657,422 $ 321,164 64,830 243,472 92,558 24,112 $ 413,950 228,606 40,718 37% 29% 37% Total $ 1,043,416 $ 1,043,416 $ 360,142 $ 683,274 35% pr,,96,1 Community Events Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 60,20 hh, 60,201 $ 17,614 $ 42,587 29% Total $ 60,201 $ 60,201 $ 17,614 $ 42,587 29% l 1GmwhCWiWn5 Town Council Minutes Page 26 of 336 Meeting DateP&gdl1Zl3p2015 Recreation Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 393,165 Services & Supplies 156,874 $ 393,165 $ 76,254 156,874 29,125 $ 316,911 127,749 19% 19% Total $ 550,039 $ 550,039 $ 105,379 $ 444,660 19% Community Events Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 60,20 hh, 60,201 $ 17,614 $ 42,587 29% Total $ 60,201 $ 60,201 $ 17,614 $ 42,587 29% l 1GmwhCWiWn5 Town Council Minutes Page 26 of 336 Meeting DateP&gdl1Zl3p2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT CAPITAL PROJECTS FUND YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Original Revised Other Sources Budet Bud et Year to Date Variance % Received g g Transfer In $ 385,000 $ 385,000 $ - $ - 0% Total $ 385,000 $ 385,000 $ - $ - NA Original Revised Expenditures et Budget Year to Date Variance % Used gud g g Capital Outlay 4,627,524 4,627,524 330,365 4,297,159 7% Total $ 4,627,524 $ 4,627,524 $ 330,365 $ 4,297,159 7% Original Revised Revised Fund Balance Budget g Budget g Revenues Beginning Fund Balance $ 4,275,854 Year to Date $ 4,275,854 Variance % Received , (4,042,024) gud g et (266,255) Budget g Ending Fund Balance $ 233,830 Contributions $ 200,000 $ 200,000 $ 63,367 $ 136,633 32% Interest Income $ 500 $ 500 $ 743 $ (243) 149% Total $ 200,500 $ 200,500 $ 64,110 $ 136,390 32% Original Revised Other Sources Budet Bud et Year to Date Variance % Received g g Transfer In $ 385,000 $ 385,000 $ - $ - 0% Total $ 385,000 $ 385,000 $ - $ - NA Original Revised Expenditures et Budget Year to Date Variance % Used gud g g Capital Outlay 4,627,524 4,627,524 330,365 4,297,159 7% Total $ 4,627,524 $ 4,627,524 $ 330,365 $ 4,297,159 7% Tbimi Q*29115 Town Council Minutes Page 27 of 336 Meeting DatePAgeillZBo201 S Original Revised Fund Balance Budget g Budget g Year to Date Beginning Fund Balance $ 4,275,854 $ 4,275,854 $ 4,275,854 +Net Increase (Decrease) , (4,042,024) (4,042,024) (266,255) \ Ending Fund Balance $ 233,830 $ 233,830 $ 4,009,599 From FY 2015 Budget Tbimi Q*29115 Town Council Minutes Page 27 of 336 Meeting DatePAgeillZBo201 S TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT DEBT SERVICE FUND YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Original Revised Other Sources Bud et Bud et Year to Date Variance % Received g g Transfers In $ 127,350 $ 127,350 $ - $ 127,350 0% Total $ 127,350 $ 127,350 $ - $ 127,350 0% Expenditures Original Revised Year to Date Variance % Used Revenues $ 1,088,000 $ 1,088,000 Year to Date Variance % Received Interest Payments Bud g et Budget g 245,996 235,916 51% Property Tax $ 1,498,303 $ 1,498,303 $ 1,452,335 $ (45,968) 97% Interest Income 250 250 116 (134) 46% Total Revenue $ 1,498,553 $ 1,498,553 $ 1,452,451 $ (46,102) 97% Original Revised Other Sources Bud et Bud et Year to Date Variance % Received g g Transfers In $ 127,350 $ 127,350 $ - $ 127,350 0% Total $ 127,350 $ 127,350 $ - $ 127,350 0% Expenditures Original Original g Revised Budget g Year to Date Variance % Used Principal Payments $ 1,088,000 $ 1,088,000 $ 470,000 $ 618,000 43% Interest Payments 481,912 _. ,912 245,996 235,916 51% Paying Agent Fees 3,750 3,750 750 3,000 20% Total Expenditures $ 1,573,662 $ 1,573,662 $ 716,746 $ 856,916 46% From FY 2015 Budget TbimtiQ*205 Town Council Minutes Page 28 of 336 Meeting DatePAgel1Bo20155 igi Original Revisd Year Fund Balance etl to Date Budget Budget Beginning Fund Balance $ 122,222 $ 122,222 $ 122,222 +Net Increase (Decrease) 52,241 52,241 735,706 Ending Fund Balance $ 174,463 $ 174,463 $ 857,928 From FY 2015 Budget TbimtiQ*205 Town Council Minutes Page 28 of 336 Meeting DatePAgel1Bo20155 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT CRIME CONTROL PREVENTION DISTRICT YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Original Revised Revised Fund Balance Revenue Budget g Year to Date Variance % Received Bud g et Budget g Budget g (11,192) (11,192) Sales Tax $ 147,272 $ 147,272 $ 72,190 $ (75,082) 49% Interest Income - - 46 46 NA Total Revenue $ 147,272 $ 147,272 $ 72,236 $ (75,036) 49% Original Revised Other Uses et Budget Year to Date Variance % Used gud g g Transfer to Debt Service $ 75,000 $ 75,000 $ - $ 75,000 NA Total Other Uses $ 75,000 $ 75,000 $ - $ 75,000 NA Original Revised Fund Balance Expenditures Budget g Year to Date Year to Date Variance % Used $ 92,246 gud g et Budget g (11,192) (11,192) Services & Supplies $ 36,285 $ 36,285 $ 3,837 $ 32,448 11% Capital Expenses 47,179 47,179 36,466 10,713 77% Total Expenditure $ 83,464 $ 83,464 $ 40,303 $ 43,161 48% Capital Expenses: The Police department purchased a 2015 Chevrolet Tahoe & Police graphics for the vehicle Original Revised Other Uses et Budget Year to Date Variance % Used gud g g Transfer to Debt Service $ 75,000 $ 75,000 $ - $ 75,000 NA Total Other Uses $ 75,000 $ 75,000 $ - $ 75,000 NA From FY 2015 Budget TbimhC2*205 Town Council Minutes Page 29 of 336 Meeting DatePAgel11BO20155 Original Revised Fund Balance Budget g Budget g Year to Date Beginning Fund Balance $ 92,246 $ 92,246 $ 92,246 +Net Increase (Decrease) (11,192) (11,192) 31,933 Ending Fund Balance $ 81,054 $ 81,054 $ 124,179 From FY 2015 Budget TbimhC2*205 Town Council Minutes Page 29 of 336 Meeting DatePAgel11BO20155 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT COURT SECURITY FUND YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Original Revised Revenue et Budget Year to Date Variance % Received Bud g g Municipal Court Security Fee $ 3,788 $ 3,788 $ 1,029 $ (2,759) 27% Total Revenue $ 3,788 $ 3,788 $ 1,029 $ (2,759) 27% Original Revised Other Uses Bud et Bud et Year to Date Variance % Received g g Transfer to General Fund $ 3,000 $ 3,000 $ - $ 3,000 0% Total Other Uses $ 3,000 $ 3,000 $ - $ 3,000 0% TbimhC2*205 Town Council Minutes Page 30 of 336 Meeting DatePAgdI20o2015 Original Revised Fund Balance Budget Budget Year to Date Beginning Fund Balance $ 22,526 $ 22,526 $ 22,526 From FY 2015 Budget +Net Increase (Decrease) 788 788 x1,029 Ending Fund Balance $ 23,314 $ 23,314 $ 23,555 TbimhC2*205 Town Council Minutes Page 30 of 336 Meeting DatePAgdI20o2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT COURT TECHNOLOGY FUND YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Original Revised Expenditures et Budget Year to Date Variance % Used gud g g Purchased Services $ 5,730 $ 5,730 $ 803 $ 4,927 14% Total Expenditure $ 5,730 $ 5,730 $ 803 $ 4,927 14% Original Revised Fund Balance Budget Budget Year to Date g g Beginning Fund Balance $ 22,071 $ 22,071 $ 22,071 +Net Increase (Decrease) (730) (730) 569 Ending Fund Balance $ 21,341 $ 21,341 $ 22,640 From FY 2015 Budget TbimhC2*205 Town Council Minutes Page 31 of 336 Meeting DatePAgdl26o2015 Original Revised Revenue Year to Date Variance % Received Bud g et Budget g Fines & Fees $ 5,000 $ 5,000 $ 1,371 $ (3,629) 27% Miscellaneous - - - - NA Total Revenue $ 5,000 $ 5,000 $ 1,371 $ (3,629) 27% Original Revised Expenditures et Budget Year to Date Variance % Used gud g g Purchased Services $ 5,730 $ 5,730 $ 803 $ 4,927 14% Total Expenditure $ 5,730 $ 5,730 $ 803 $ 4,927 14% Original Revised Fund Balance Budget Budget Year to Date g g Beginning Fund Balance $ 22,071 $ 22,071 $ 22,071 +Net Increase (Decrease) (730) (730) 569 Ending Fund Balance $ 21,341 $ 21,341 $ 22,640 From FY 2015 Budget TbimhC2*205 Town Council Minutes Page 31 of 336 Meeting DatePAgdl26o2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT ECONOMIC DEVELOPMENT COPORATION 4B YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Original Revenue et Bud g Revised Budget g Year to Date Variance % Received Sales Tax $ 327,272 Interest Income 300 $ 327,272 300 $ 158,500 $ 168,772 209 91 48% 70% Total Revenue $ 327,572 $ 327,572 $ 158,708 $ 168,864 48% Year to Date TbimhC2*205 Town Council Minutes Page 32 of 336 Meeting DatePAgel718p2015 Original Revised Expenditures Year to Date Variance % Used Budget Budget Auditing $ 1,000 $ 1,000 $ - $ 1,000 0% Advertising 3,000 3,000 2,280 720 76% Printing 500 500 - 500 0% Schools & Training 2,120 2,120 270 1,850 13% Dues & Membership 1,050 1,050 - 1,050 0% Travel & Per Diem 1,533 1,533 30 1,503 2% Office Supplies 400 400 15 385 4% Miscellaneous Expense 71100 1,411 5,689 20% Capital EDC Projects 11,850 %-1,8 . - , 11,850 0% Incentive Programs 140,773 140,773 11,731 129,042 8% Total Expenditures $ 169,326 $ 169,326 $ 15,737 $ 153,589 9% Original Revised Other Uses Year to Date Variance % Used Bud g et Budget g Transfer to General Fund $ 155,634 $ 155,634 $ - $ 155,634 0% Total Other Uses $ 155,634 $ 155,634 $ - $ 155,634 0% Original Revised Fund Balance uge dg Year to Date Beginning fund Balance $ 167,530 $ 167,530 $ 167,530 +Net Increase (Decrease) 2,612 2,612 142,971 From FY 2015 Budget Ending Fund Balance $ 170,142 $ 170,142 $ 310,501 TbimhC2*205 Town Council Minutes Page 32 of 336 Meeting DatePAgel718p2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT HOTEL OCCUPANCY YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Revenue Original Bud g et Revised Budget g Year to Date Variance % Received Hotel Occupancy Tax Interest income $ 233,416 300 $ 233,416 300 $ 101,700 186 $ (131,716) (114) 44% 62% Total Revenue $ 233,716 $ 233,716 $ 101,886 $ (131,830) 44% $ 285,590 $ 285,590 +Net Increase (Decrease) 194,891 194,891 80,656 Expenditures Original Budget Revised Budget Year to Date Variance % Used Printing Event Rentals $ - $ 38,825 $ - $ 38,825 $ 14,150 $ 7,080 $ (14,150) $ 31,745 N/A 18% Total Expenditures $ 38,825 $ 38,825 $ 21,230 $ 17,595 55% $ 285,590 $ 285,590 +Net Increase (Decrease) 194,891 194,891 80,656 From FY 2015 Budget Tbimi Q*29115 Town Council Minutes Page 33 of 336 Meeting DatePAgel2Wo2015 Original Revised Fund Balance udg dg Year to Date Beginning Fund Balance $ 285,590 $ 285,590 $ 285,590 +Net Increase (Decrease) 194,891 194,891 80,656 Ending Fund Balance $ 480,481 $ 480,481 $ 366,246 From FY 2015 Budget Tbimi Q*29115 Town Council Minutes Page 33 of 336 Meeting DatePAgel2Wo2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT STORM DRAINAGE UTILITY FUND YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Revenue Original Bud g et Revised Budget g Year to Date Variance % Received Storm Drainage Fees $ 402,800 $ 402,800 $ 167,561 $ (235,239) 42% Miscellaneous Revenue 21,000 21,000 - (21,000) NA Interest Income 100 100 23 (77) NA Total Revenue $ 423,900 $ 423,900 $ 167,583 $ (256,317) 40% Original Revised Other Uses Original Budget Year to Date Variance % Used g g Transfer to Debt Service $ 27,350 $ 27,350 $ - $ 27,350 0% Total Other Uses $ 27,350 $ 27,350 $ - $ 27,350 0% Working Capital Year to Date Operating Days Beginning Working Capital $ 120,619 113 +Net Increase (Decrease) 135,266 127 Ending Working Capital $ 255,885 240 TbimhC2*205 Town Council Minutes Page 34 of 336 Meeting DatePAgdlMo2015 Original Revised Expenses Year to Date Variance % Used Bud g et Budget g Operating Expenses 178,283 178,283 18,203 160,080 10% Debt Service 178,963 178,963 14,114 164,849 NA Total Expenses $ 357,246 $ 357,246 $ 32,317 $ 324,929 9% Original Revised Other Uses Original Budget Year to Date Variance % Used g g Transfer to Debt Service $ 27,350 $ 27,350 $ - $ 27,350 0% Total Other Uses $ 27,350 $ 27,350 $ - $ 27,350 0% Working Capital Year to Date Operating Days Beginning Working Capital $ 120,619 113 +Net Increase (Decrease) 135,266 127 Ending Working Capital $ 255,885 240 TbimhC2*205 Town Council Minutes Page 34 of 336 Meeting DatePAgdlMo2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT STREET MAINTENANCE SALES TAX FUND YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Original Revised Revised Revenue Fund Balance Year to Date Variance % Received Bud g et Budget g Budget g Sales Tax $ 163,636 $ 163,636 $ 79,250 $ (84,386) 48% Interest Incom $ - $ - $ 4 $ 4 N/A Total Revenue $ 163,636 $ 163,636 $ 79,254 $ (84,386) 48% Original Revised Expenditures et Budget Year to Date Variance % Used gud g g Operating Expenditures $ 131,300 $ 131,300 $ 35,014 $ 113,402 27% Total Expenses $ 131,300 $ 131,300 $ 35,014 $ 96,286 27% Original Revised Other Uses et Budget Year to Date Variance % Used gud g g Transfer To Debt Service $ 25,000 $ 25,000 $ - $ 25,000 0% Total Other Uses $ 25,000 $ 25,000 $ - $ 25,000 0% TbimhC2*205 Town Council Minutes Page 35 of 336 Meeting DatePAge17ZBQ2015 Original Revised Fund Balance Year to Date Budget g Budget g Beginning Fund Balance $ 24,268 $ 24,268 $ 24,268 +Net Increase (Decrease) 7,336 7,336 44,240 Ending Fund Balance $ 31,604 $ 31,604 $ 68,508 TbimhC2*205 Town Council Minutes Page 35 of 336 Meeting DatePAge17ZBQ2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT TROPHY CLUB PARK FUND YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Tlm&ThC24uQ0tl5 Town Council Minutes Page 36 of 336 Meeting DatePAgel2kBp2015 Original Original Revised Revised Revenue Year to Date Variance % Received g Budget g Year to Date Park Revenue $ 153,752 $ 153,752 $ 55,986 $ (97,766) 36% Interest Income $ - $ - $ 6 $ 6 NA Total Revenue $ 153,752 $ 153,752 $ 55,992 $ (97,760) 36% Tlm&ThC24uQ0tl5 Town Council Minutes Page 36 of 336 Meeting DatePAgel2kBp2015 Original Revised Expenses Year to Date Variance % Used Bud g et Budget g Salaries $ 43,008 $ 43,008 $ 15,028 $ 27,980 35% Longevity 112 112 112 - 100% Stipend 300 300 900 (600) 300% Retirement 4,222 4,222 1,439 2,783 34% Medical Insurance 2,826 2,826 968 1,858 34% Dental Insurance 155 155 84 71 54% Vision Insurance 32 32 13 19 39% Life Insurance & Other 211 211 131 38% Social Security Taxes 2,673 2,673 1,700 36% Medicare Taxes 630 630 27 403 36% Unemployment Taxes 306 306 1 105 66% Workman's compensation 1,033 1,033 1,033 0% Total Personnel Services $ 55,508 $ 55,508 $ 20,026 $ 35,482 36% Professional Outside Services $ 5,000 $ 5, $IV2,530 49% Auditing 1,000 1,00 1,000 0% Software & Support 3,849 3,849 106 3,743 3% Advertising 1,5 1,500 82 1,418 5% Printing 1,416 1,244 172 88% Schools & Training 340 340 - 340 0% Service Charges & Fees 6,000 - 6,000 0% Electricity 3,600 3,60 779 2,821 22% Water 1,697 1,697 722 975 43% Telephone 1,600 1,600 734 866 46% Communication/P Mo 1, N + biles 1,560 1,560 818 742 52% Property Maintenan 10,500 10,500 10,092 408 96% Equipment Maintenan 2,426 2,426 182 2,244 8% Independent labor 10,200 10,200 4,000 6,200 39% Portable Toilets 4,000 4,000 911 3,089 23% Dues & Membership 320 320 30 290 9% Travel & Per Diem 387 387 836 (449) 216% Office Supplies 1,013 1,013 670 343 66% Postage 318 318 - 318 0% Fuel 1,490 1,490 427 1,063 29% Uniforms 645 645 310 335 48% Community Events 6,500 6,500 7,145 (645) 110% Small tools 1,400 1,400 30 1,370 2% Furniture/Equipment <$5,000 1,720 1,720 1,867 (147) 109% Maintenance Supplies 451 451 241 210 53% Miscellaneous Expense 557 557 84 473 15% Total Services & Supplies $ 69,489 $ 69,489 $ 33,781 $ 35,708 49% Tlm&ThC24uQ0tl5 Town Council Minutes Page 36 of 336 Meeting DatePAgel2kBp2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT TROPHY CLUB PARK FUND CONTINUED Capital Expense $ 25,330 $ 25,330 $ 24,112 $ 1,218 95% Beginning Fund Balance $ 4,389 $ 4,389 $ 4,389 +Net Increase (Decrease) (4,575) (4,575) (21,927 Ending Fund Balance $ (186) $ (186) $ (17,538) From FY 2015 Budget Total Expenses $ 150,327 $ 150,327 $ 77,918 $ 72,409 52% Original Revised Other Uses et Budget Year to Date Variance %Used gud g g Park Administration Transfer $ 8,000 $ 8,000 $ - $ 8,000 0% Total Other Uses $ 8,000 $ 8,000 $ - $ 8,000 0% TlmwhC24uQ0tl5 Town Council Minutes Page 37 of 336 Meeting DatePAgel238p2015 Year to Date A,- Fund Balance Original Revised Budget g Budget g Beginning Fund Balance $ 4,389 $ 4,389 $ 4,389 +Net Increase (Decrease) (4,575) (4,575) (21,927 Ending Fund Balance $ (186) $ (186) $ (17,538) From FY 2015 Budget TlmwhC24uQ0tl5 Town Council Minutes Page 37 of 336 Meeting DatePAgel238p2015 TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT RECREATIONAL PROGRAMS YEAR TO DATE FEBRUARY I Percent of Budget Year Transpired 42% Original Revised Revenue Year to Date Variance % Received Budget Budget Recreational Programs $ 4,000 $ 4,000 $ 578 $ (3,422) 14% Total Revenue $ 4,000 $ 4,000 $ 578 $ (3,422) NA Expenditures Original Revised Year to Date Variance % Used Budget Budget Recreational Programs $ 4,000 $ 4,000 $ 1,511 $ 2,489 38% Total Expenditures $ 4,000 $ 4,000 $ 1,511 $ 2,489 NA Fund Balance Beginning Fund Balance +Net Increase (Decrease) Ending Fund Balance Original Revised Year to Date Budget Budget $ 4,000 $ 4,000 $ 4,000 - - (933) , $ 4,000 $ 4,000 $ 3,067 1 awhCR*)i2flll15 Town Council Minutes Page 38 of 336 Meeting DatePAgdl2El3p201 S TOWN OF TROPHY CLUB FEBRUARY 2015 FINANCIAL REPORT 30TH ANNIVERSARY FUND YEAR TO DATE FEBRUARY Percent of Budget Year Transpired 42% Original Revised Revenue et Budget Year to Date Variance % Received Bud g g Donations $ - $ - $ 9,487 $ 9,487 NA Total Revenue $ - $ - $ 9,487 $ 9,487 NA Original Revised Expenditures et Budget Year to Date Variance % Used Bud g g Community Events $ - $ - $ 662 $ (662) NA Total Expenditures $ - $ - $ 662 $ (662) NA 1 awhCR*)i2flll15 Town Council Minutes Page 39 of 336 Meeting DatePAgdUMo201 S Original Revised Fund Balance Year to Date Budget g Budget g Beginning Fund Balance $ 2,114 $ 2,114 $ 2,114 +Net Increase (Decrease) - - 8,825 Ending Fund Balance $ 2,114 $ 2,114 $ 10,939 1 awhCR*)i2flll15 Town Council Minutes Page 39 of 336 Meeting DatePAgdUMo201 S ATTACHMENT B General Fund Budget Report TbimhC2*205 Town Council Minutes Page 40 of 336 Meeting DatePAgdlWp201S Category: 43 - Fines & Fees Total: Category: 44 - Charges for Services 01-000-44000 EMS Runs 01-000-44001 NISD Contract for SRO 466,101.00 150,072.00 102,780.00 466,101.00 89,169.85 198,559.93 -267,541.07 57.40% Budget Report Town of Trophy Club, TX 66,872.14 -83,199.86 55.44% Account Summary TOWN C}l- 102,779.34 -0.66 0.00% For Fiscal: 2014-2015 Period Ending: 02/28/2015 TROPHY CLUB Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 01 -GENERAL FUND Revenue Department: 000 - General Category: 40 - Taxes 01-000-40100 Property Taxes 5,138,466.00 5,138,466.00 401,255.0 5,008,642.96 -129,823.04 2.53% 01-000-40125 Property Taxes/Delinquent 15,000.00 15,000.00 2,031.1 6,015.51 -8,984.49 59.90% 01-000-40150 Property Taxes/Penalty & Interest 13,000.00 13,000.00 2,647.51 3,038.95 -9,961.05 76.62% 01-000-40300 Sales Tax - General 654,543.00 654,543.00 802.27 316,999.20 -337,543.80 51.57% 01-000-40360 Mixed Beverage Tax 21,780.00 21,780.00 0.00 10,859.60 -10,920.40 50.14% Category: 40 -Taxes Total: 5,842,789.00 5,842,789.0 501,736.01 497,232.78 8.51% Category: 41 -Licenses &Permits01-000-41050 *5,345,556.22 Electric Franchise 389,270.00 38 , 000.00 4.47 -365,005.58 93.77% 01-000-41100 Gas Franchise 69,690.00 69,690.00 0.00 000 -69,690.00 100.00% 01-000-41150 Telecommunication Franchise 49,188.00 49,188.00 153.63 75,039.15 25,851.15 152.56% 01-000-41200 Cable Franchise 221,453.00 1,453.00 8,339.88 62,351.67 -159,101.33 71.84% 01-000-41250 Refuse Franchise 82,905.00 8 3,399.93 28,858.69 -54,046.31 65.19% 01-000-41300 Building Permits 500,952.00 500,9 56,883.58 217,223.70 -283,728.30 56.64% 01-000-41330 Miscellaneous Permits 209,679.00 209,679. 34,053.53 92,855.46 -116,823.54 55.72% Category: 41- Licenses & Permits Total: 1,23,137.0 1,523,137.00 64,830.55 500,593.09 -1,022,543.91 67.13% Category: 42 - Intergovernmental 01-000-42000 MUD Service Contract 26,271.00 0.00 20,000.00 -6,271.00 23.87% 01-000-42100 Intergovernmental Transfer MUD 10,996.00 10,996. 0.00 0.00 -10,996.00 100.00% 01-000-42150 Intergovernmental Transfer 155,634.0 155,634.00 0.00 0.00 -155,634.00 100.00% 01-000-42500 Grant Revenue 77,018.0 77,018.00 0.00 38,297.12 38,720.88 50.28% Category: 42 - Intergov tal Total- 269,919.0 269,919.00 0.00 58,297.12 -211,621.88 78.40% Category: 43 - Fines & Fees 01-000-43002 City Vehicle Registra ion Fees/Child 10,000.00 10,000.00 0.00 11,087.82 1,087.82 110.88% 01-000-43003 TC Magazine 0.00.00 0.00 5,250.00 5,250.00 0.00% 01-000-43005 Golf Cart Registration ° 1,000.01 1,000.00 25.00 425.00 -575.00 57.50% 01-000-43011 Records Management Revenue. 500.00 500.00 10.00 215.00 -285.00 57.00% 01-000-43100 icipal Court Fines/Fees 128,750.00 128,750.00 10,326.02 40,914.91 -87,835.09 68.22% 01-000-43105 Municipal Court -C ' afety Fee,*5,665.00 5,665.00 175.00 1,725.00 -3,940.00 69.55% 01-000-43220 -Zoning Fees 0.00 0.00 0.00 300.00 300.00 0.00% 01-000-43225 Platting Fees 3,000.00 3,000.00 0.00 245.00 -2,755.00 91.83% 01-000-43230 Developer Fees 30,000.00 30,000.00 78,164.72 134,955.79 104,955.79 449.85% 01-000-43240 P&Z Administrative Fees 3,000.00 3,000.00 50.00 1,080.00 -1,920.00 64.00% 01-000-43310 Day Camp Programs 60,000.00 60,000.00 0.00 0.00 -60,000.00 100.00% 01-000-43315 Community Events e 1,200.00 1,200.00 0.00 0.00 -1,200.00 100.00% 01-000-43320 Pool Entry Fees 123,789.00 123,789.00 0.00 0.00 -123,789.00 100.00% 01-000-43325 Pool Rentals 19,480.00 19,480.00 0.00 0.00 -19,480.00 100.00% 01-000-43330 Swim Team Pr grams 26,260.00 26,260.00 0.00 0.00 -26,260.00 100.00% 01-000-43335 Aquatic Programs 19,190.00 19,190.00 0.00 0.00 -19,190.00 100.00% 01-000-43340 Pool Concessions 23,000.00 23,000.00 0.00 0.00 -23,000.00 100.00% 01-000-43425 Denton/Tarrant County - EMS 5,000.00 5,000.00 0.00 0.00 -5,000.00 100.00% 01-000-43600 Animal Control 3,500.00 3,500.00 236.00 1,644.00 -1,856.00 53.03% 01-000-43650 Miscellaneous Police Revenue 1,500.00 1,500.00 40.00 128.40 -1,371.60 91.44% 01-000-43800 Convenience Fees 1,267.00 1,267.00 143.11 589.01 -677.99 53.51% Category: 43 - Fines & Fees Total: Category: 44 - Charges for Services 01-000-44000 EMS Runs 01-000-44001 NISD Contract for SRO 466,101.00 150,072.00 102,780.00 466,101.00 89,169.85 198,559.93 -267,541.07 57.40% 150,072.00 14,296.08 66,872.14 -83,199.86 55.44% 102,780.00 0.00 102,779.34 -0.66 0.00% 3/19/2015 11:27:43 AM Page 1 of 15 TIxwhCWr2 iH5 Town Council Minutes Page 41 of 336 Meeting DateP®gelTBo2015 Budget Report Original Current Total Budget Total Budget 01-000-44003 PID Reimbursement 8,000.00 8,000.00 01-000-44006 CIA Lien Revenues 0.00 0.00 Category: 44 - Charges for Services Total: 260,852.00 Category: 45 - Rents icallnsura 01-000-45100 Recreation Rentals 33,000.00 01-000-45150 Cell Tower Lease Revenue 34,500.00 Category: 45 - Rents Total: 67,500.00 Category: 46 - Contributions and Donations Security Taxes 01-000-46000 Donations 0.00 Category: 46 - Contributions and Donations Total: 0.00 Category: 47 - Investment Income Workman's Compensat n 01-000-47000 Interest Income 6,000.00 Category: 47 - Investment Income Total: 6,000.00 Category: 49 - Other Financing Sources Employee Relations 01-000-49220 Transfer In 11,000.00 Category: 49 - Other Financing Sources Total: 11,000.00 Category: 51 - Miscellaneous 01-140-60110 01-000-51012 Miscellaneous Revenue 51,050.00 Category: 51 - Miscellaneous Total: 51,050.00 Department: 000 - General Total: 8,498,348.00 Revenue Total: 8,498,348.00 Expense Department: 000 - General Category: 99 - Other Financing Uses 01-000-99150 Transfer Out 01-000-99500 Transfer to Future Replacement Rese... Category: 99 - Other Financing Uses Department: 000 - General o Department: 140 - Manager's Office Category: 50 - Personnel Services 01-140-50100 Salaries - Regula 01-140-50140 Salaries - Longevity 01-140-50145 Salaries - Stipend 01-140-51200 Retirement 01-140-51210<icare icallnsura 01-140-51215 ntal Insurance 01-140-51216 n Insurance 01-140-51218 nsurance & Other 01-140-52220al Security Taxes 01-140-52225 Taxes 01-140-52250 Unemployment Taxes 01-140-52260 Workman's Compensat n 01-140-52290 Pre-employment Physicals/Testing 01-140-52950 Auto Allowance 01-140-52960 Employee Relations 618,243.00 Category: 50 - Personnel Services Total: Category: 60 - Purchased Services 01-140-60100 Professional Outside Services 01-140-60110 TC Magazine 01-140-60805 Records Management 01-140-61500 Newsletter/Year-in-Review 01-140-62100 Elections 01-140-63200 Advertising 01-140-63250 Printing 01-140-63551 Schools & Training For Fiscal: 2014-2015 Period Ending: 02/28/2015 260,852.00 14,296.08 Variance -43,263.61 Period Fiscal Favorable Percent Activity Activity (Unfavorable) Remaining 0.00 47,715.16 39,715.16 596.44% 0.00 221.75 221.75 0.00% 260,852.00 14,296.08 217,588.39 -43,263.61 16.59% 33,000.00 0.00 6,370.00 -26,630.00 80.70% 34,500.00 2,875.00 14,375.00 -20,125.00 58.33% 67,500.00 2,875.00 0.00 0.00 0.00 6,000.00 20,745.00 -46,755.00 69.27% 1,180.00 1,180.00 0.00% 1,180.00 1,180.00 0.00% 1,821.91 -4,178.09 69.63% 6,000.00 4r87.32--- 1,821.91 -4,178.09 69.63% Ak 11,000. 0.00 0.00 -11,000.00 100.00% 233,243.00 0.00 .00 11,000.00 100.00% 005r000 358.87 10,55 .63 -40,498.37 79.33% FF 358.87 10,551.63 -40,498.37 79.33% PF 773,753.68 6,354,893.29 -2,143,454.71 25.22% 773,753.68 6,354,893.29 -2,143,454.71 25.22% 385,000.00 0.00 0.00 385,000.00 100.00% 233,243.00 33,243. 0.00 0.00 233,243.00 100.00% 618,243.0 618,243.00 0.00 0.00 618,243.00 100.00% 618,243.0 618,243.00 0.00 0.00 618,243.00 100.00% W2.00 523,682.00 228,606.22 397,787.09 125,894.91 24.04% 3.00 63.00 1,863.00 0.00 1,882.50 -19.50 -1.05% 4,500.00 4,500.00 0.00 4,000.00 500.00 11.11% 115,002.00 115,002.00 46,310.22 81,349.13 33,652.87 29.26% 51,838.00 51,838.00 3,128.76 16,095.52 35,742.48 68.95% 3,828.00 3,828.00 219.20 1,177.78 2,650.22 69.23% 819.00 819.00 45.26 251.81 567.19 69.25% 3,445.00 3,445.00 160.64 1,073.56 2,371.44 68.84% 29,400.00 29,400.00 6,724.78 14,676.36 14,723.64 50.08% 7,686.00 7,686.00 3,306.00 5,830.60 1,855.40 24.14% 1,242.00 1,242.00 211.43 1,151.27 90.73 7.31% 1,327.00 1,327.00 283.13 283.13 1,043.87 78.66% 0.00 0.00 13.45 48.45 -48.45 0.00% 12,000.00 12,000.00 500.00 4,140.00 7,860.00 65.50% 450.00 450.00 0.00 48.43 401.57 89.24% 757,082.00 757,082.00 289,509.09 529,795.63 227,286.37 30.02% 2,000.00 2,000.00 0.00 0.00 2,000.00 100.00% 0.00 0.00 4,050.00 13,050.00 -13,050.00 0.00% 1,584.00 1,584.00 131.50 757.50 826.50 52.18% 10,000.00 10,000.00 0.00 0.00 10,000.00 100.00% 24,000.00 24,000.00 0.00 9,242.58 14,757.42 61.49% 3,000.00 3,000.00 0.00 117.50 2,882.50 96.08% 2,000.00 2,000.00 302.50 302.50 1,697.50 84.88% 3,775.00 3,775.00 0.00 88.25 3,686.75 97.66% 3/19/2015 11:27:43 AM Page 2 of 15 liWzhC2*r2Q15 Town Council Minutes Page 42 of 336 Meeting DatePAgdIMo2015 Budget Report For Fiscal: 2014-2015 Period Ending: 02/28/2015 Department: 160 - Legal Total: 193,389.00 193,389.00 12,579.96 67,454.24 125,934.76 65.12% Department: 251- Police Variance Category: 50 - Personnel Services Original Current Period Fiscal Favorable Percent 01-251-50100 Salaries - Regular Total Budget Total Budget Activity Activity (Unfavorable) Remaining 01-140-64300 Telephone 500.00 500.00 0.00 0.00 500.00 100.00% 01-140-64400 Communications /Pagers/Mobiles 4,980.00 4,980.00 249.57 1,377.87 3,602.13 72.33% 01-140-67000 Independent Labor 1,700.00 1,700.00 75.00 609.00 1,091.00 64.18% 01-140-68100 Dues & Membership 19,294.00 19,294.00 512.35 9,360.80 9,933.20 51.48% 01-140-68200 Travel & per diem 7,678.00 7,678.00 0.00 1,278.71 6,399.29 83.35% 01-140-68600 Meetings 9,608.00 9,608.00 191.34 979.64 8,628.36 89.80% 3/19/2015 11:27:43 AM Category: 60 - Purchased Services Total: 90,119.00 90,119.00 5,512.26 37,164.35 52,954.65 58.76% Category: 70 - Supplies Meeting DatePAgel213o2015 01-140-70100 Office Supplies 3,000.00 3,000.00 794.20 1,104.11 1,895.89 63.20% 01-140-70300 Postage 2,187.00 2,187.00 80.2 647.80 1,539.20 70.38% 01-140-70400 Publications/Books/Subscriptions 48.00 48.00 25.00 25.00 23.00 47.92% 01-140-70600 Mayor/Council Expense 20,402.00 20,402.00 13.80 5,109.17 15,292.83 74.96% 01-140-79100 Maintenance Supplies 100.00 100.00 0.00 *56.9 0.00 100.00 100.00% 01-140-79900 Contingency Expense 25,000.00 25,000.00 2,515.53 22,484.47 89.94% 01-140-79999 Miscellaneous Expense 2,000.00 2,000.00 0.00 0.00 2,000.00 100.00% Category: 70 - Supplies Total: 52,737.00 52,737. 1,970.18 43,335.39 82.17% Department: 140 -Manager's Office Total: 899,938.00 899 296,991.53 1401.61 59 323,576.41 35.96% Department: 160 - Legal Category: 50 - Personnel Services 01-160-50100 Salaries - Regular 116,233.00 33.008,889.76 45,693.37 70,539.63 60.69% 01-160-50140 Salaries - Longevity 1,058.00 1,058.00 0.00 1,057.50 0.50 0.05% 01-160-50145 Salaries - Stipend 750.00 750.00 0.00 750.00 0.00 0.00% 01-160-51200 01-160-51210 Retirement Medical Insurance 28,203.00 5,570.00 28,203.00 5,570.00 1,836.62 464.14 10,079.05 2,131.33 18,123.95 3,438.67 64.26% 61.74% 01-160-51215 Dental Insurance 387.00 387.00 32.26 149.69 237.31 61.32% 01-160-51216 Vision Insurance 81.00 81.00 6.76 31.37 49.63 61.27% 01-160-51218 Life Insurance & Other 696.00 696.00 57.46 266.61 429.39 61.69% 01-160-52220 Social Security Taxes 7,254.00 7,254.00 551.16 2,945.00 4,309.00 59.40% 01-160-52225 Medicare Taxes 1,712.00 1,712.00 128.90 688.75 1,023.25 59.77% 01-160-52250 Unemployment Taxes 207.00 207.00 0.00 207.00 0.00 0.00% 01-160-52260 Workman's Compens 295.00 295.00 0.00 0.00 295.00 100.00% Category: 50 - Pers ervices Total: 162,446.00 162,446.00 11,967.06 63,999.67 98,446.33 60.60% Category: 60 - Purchased Services 01-160-60100 Professional Outsid - ervices 20,000.00 0.00 197.50 19,802.50 99.01% 01-160-63551 Schools & Training 450.00 450.00 0.00 0.00 450.00 100.00% 01-160-64300 Telepho 76.00 76.00 0.00 0.00 76.00 100.00% 01-160-64400 Comm unc oras/Pagers/Mo 624.00 624.00 37.34 132.50 491.50 78.77% 01-160-68100 Dues & Membership 01-160-68200 Travel & per diem #A 475.00 1,500.00 475.00 1,500.00 0.00 0.00 75.00 742.77 400.00 757.23 84.21% 50.48% Category: 60 - Purchased Services Total: 23,125.00 23,125.00 37.34 1,147.77 21,977.23 95.04% Category: 70 - Supplies 01-160-70100 Office Supplies 130.00 130.00 17.56 39.43 90.57 69.67% 01-160-70300 Postage 10.00 10.00 0.00 35.37 -25.37 -253.70% 01-160-70400 Publications/Books/Subscriptions 7,628.00 7,628.00 558.00 2,232.00 5,396.00 70.74% 01-160-79999 Miscellaneous Expense 50.00 50.00 0.00 0.00 50.00 100.00% Category: 70 - Supplies Total: 7,818.00 7,818.00 575.56 2,306.80 5,511.20 70.49% Department: 160 - Legal Total: 193,389.00 193,389.00 12,579.96 67,454.24 125,934.76 65.12% Department: 251- Police Category: 50 - Personnel Services 01-251-50100 Salaries - Regular 1,249,755.00 1,249,755.00 84,684.53 468,319.83 781,435.17 62.53% 01-251-50130 Salaries - Overtime 46,324.00 46,324.00 8,309.85 29,860.19 16,463.81 35.54% 01-251-50140 Salaries - Longevity 12,728.00 12,728.00 0.00 12,072.50 655.50 5.15% 01-251-50145 Salaries - Stipend 15,750.00 15,750.00 0.00 16,600.00 -850.00 -5.40% 01-251-50160 Salaries - Certification 12,000.00 12,000.00 925.00 4,551.00 7,449.00 62.08% 01-251-50180 Salaries - Holiday Pay 25,080.00 25,080.00 178.24 19,836.44 5,243.56 20.91% 01-251-51200 Retirement 217,589.00 217,589.00 11,678.13 72,770.88 144,818.12 66.56% 3/19/2015 11:27:43 AM Page 3 of 15 Tlz¢hCWdXlll5 Town Council Minutes Page 43 of 336 Meeting DatePAgel213o2015 Budget Report For Fiscal: 2014-2015 Period Ending: 02/28/2015 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 01-251-51210 Medical Insurance 127,636.00 127,636.00 8,647.59 41,083.98 86,552.02 67.81% 01-251-51215 Dental Insurance 10,321.00 10,321.00 685.55 3,354.44 6,966.56 67.50% 01-251-51216 Vision Insurance 2,271.00 2,271.00 152.68 742.93 1,528.07 67.29% 01-251-51218 Life Insurance & Other 10,882.00 10,882.00 719.46 3,572.33 7,309.67 67.17% 01-251-52220 Social Security Taxes 83,445.00 83,445.00 5,618.75 33,066.21 50,378.79 60.37% 01-251-52225 Medicare Taxes 19,752.00 19,752.00 1,314.09 7,733.49 12,018.51 60.85% 01-251-52250 Unemployment Taxes 5,085.00 5,085.00 1,048.09 5,399.72 -314.72 -6.19% 01-251-52260 Workman's Compensation 27,116.00 27,116.00 6,493.63 6,493.63 20,622.37 76.05% 01-251-52290 Pre-employment Physicals/Testing 1,200.00 1,200.00 226.48 771.48 428.52 35.71% 01-251-52940 Clothing Allowance 1,800.00 1,800.00 150.00 771.00 1,029.00 57.17% Category: 50 -Personnel Services Total: 1,868,734.00 1,868,734.00 130,83 727,000.05 1,141,733.95 61.10 Category: 60 - Purchased Services 01-251-63250 Printing 800.00 800.00 0.0 7.50 792.50 99.06% 01-251-63551 Schools & Training 5,500.00 5,500.00 526.0, 2,758.58 2,741.42 49.84% 01-251-64000 Electricity 18,500.00 18,500.00 1,172.90 4,503.61 13,996.39 75.66% 01-251-64100 Water 1,500.00 1,500. 78.09 315.26 1,184.74 78.98% 01-251-64300 Telephone 1,000.00 1,000.0 0.00 0.00 1,000.00 100.00% 01-251-64400 Communications /Pagers/Mobiles 12,864.00 12,864.00 860.30 58.12 8,905.88 69.23% 01-251-65200 Building Maintenance 12,500.00 12,500.00 767.54 4,013,.62 8,486.38 67.89% 01-251-65300 Vehicle Maintenance 21,730.00 21,730.00 453.72 7,311.62 14,418.38 66.35% 01-251-65350 Equipment Maintenance 4,250.00 4,250.00 0.00 3,214.45 1,035.55 24.37% 01-251-65400 Cleaning Services 0.00 0.00 0.00 158.29 -158.29 0.00% 01-251-66200 Qualifying Expenses 5,400.00 5,400.00 0.00 424.98 4,975.02 92.13% 01-251-66250 01-251-66500 Emergency Management Dispatch - Denton County 2,000.00 34,600.00 2,000.00 34,600.00 0.00 3,067.95 1,220.00 15,339.85 780.00 19,260.15 39.00% 55.67% 01-251-67000 Independent Labor 6,000.00 00.00 0.00 1,300.00 4,700.00 78.33% 01-251-68100 Dues & Membership 2,250.00 2,250.00 0.00 195.00 2,055.00 91.33% 01-251-68200 Travel & per diem 5,000.00 5,000.00 11.96 1,976.75 3,023.25 60.47% 01=251-68600 Meetings 375.00 375.00 0.00 39.54 335.46 89.46% Category: 60 - Purchased Se 134,269.00 134,269.00 9,938.50 46,737.17 87,531.83 65.19% Category: 70 - Supplies 01-251-70106 Office Supplies 2,500.0 2,500.00 210.95 759.78 1,740.22 69.61% 01-251-70300 Postage 900.00 900.00 67.26 179.27 720.73 80.08% 01-251-70400 Pub ca riptions 350.00 350.00 0.00 0.00 350.00 100.00% 01-251-71000 Fuel 58,995.00 58,995.00 1,737.94 10,541.39 48,453.61 82.13% 01-251-72100 Uniforms 14,500.00 14,500.00 2,854.68 7,513.75 6,986.25 48.18% 01-251-72150 P>r ctive Clothin 3,950.00 3,950.00 0.00 2,044.07 1,905.93 48.25% 01-251-72400 investigative Ma 6,500.00 6,500.00 283.20 3,422.45 3,077.55 47.35% 01-251-77100 nimal Control 6,250.00 6,250.00 250.00 1,250.00 5,000.00 80.00% 01-251-78400 Small Equipment 6,150.00 6,150.00 380.46 643.81 5,506.19 89.53% 01-251-78500 Furniture/Equipment<$ 2,000.00 2,000.00 178.45 999.33 1,000.67 50.03% 01-251-79100 Maintenance Supplies 2,000.00 2,000.00 257.44 1,021.78 978.22 48.91% 01-251-79999 Miscellaneous Expense 1,500.00 1,500.00 0.00 251.50 1,248.50 83.23% ategory: 7 plies Total: 105,595.00 105,595.00 6,220.38 28,627.13 76,967.87 72.89% Category: 80 - Capital 01-251-87100 Programs & Spec Projects 1,500.00 1,500.00 115.59 346.58 1,153.42 76.89% Category: 80 - Capital Total: 1,500.00 1,500.00 115.59 346.58 1,153.42 76.89% Department: 251 - Police Total: 2,110,098.00 2,110,098.00 147,106.54 802,710.93 1,307,387.07 61.96% Department: 255 - EMS Category: 50 - Personnel Services 01-255-50100 Salaries - Regular 471,029.00 471,029.00 36,279.91 183,303.01 287,725.99 61.08% 01-255-50130 Salaries - Overtime 45,258.00 45,258.00 2,279.71 13,011.87 32,246.13 71.25% 01-255-50140 Salaries - Longevity 5,501.00 5,501.00 0.00 5,291.28 209.72 3.81% 01-255-50145 Salaries -Stipend 11,250.00 11,250.00 0.00 10,117.50 1,132.50 10.07% 01-255-50160 Salaries - Certification 4,800.00 4,800.00 462.50 1,969.00 2,831.00 58.98% 01-255-50180 Salaries - Holiday Pay 14,749.00 14,749.00 68.68 14,461.43 287.57 1.95% 01-255-51200 Retirement 91,367.00 91,367.00 5,218.07 32,015.70 59,351.30 64.96% 3/19/2015 11:27:43 AM Page 4 of 15 Tlz¢hCWdXlll5 Town Council Minutes Page 44 of 336 Meeting DatePAgelMo2015 Budget Report For Fiscal: 2014-2015 Period Ending: 02/28/2015 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 01-255-51210 Medical Insurance 59,167.00 59,167.00 4,916.06 22,580.76 36,586.24 61.84% 01-255-51215 Dental Insurance 4,387.00 4,387.00 376.40 1,746.63 2,640.37 60.19% 01-255-51216 Vision Insurance 807.00 807.00 66.10 306.75 500.25 61.99% 01-255-51218 Life Insurance & Other 4,030.00 4,030.00 329.32 1,528.01 2,501.99 62.08% 01-255-52220 Social Security Taxes 33,563.00 33,563.00 2,194.94 13,083.67 20,479.33 61.02% 01-255-52225 Medicare Taxes 8,013.00 8,013.00 513.42 3,060.59 4,952.41 61.80% 01-255-52250 Unemployment Taxes 1,620.00 1,620.00 335.77 1,600.33 19.67 1.21% 01-255-52260 Workman's Compensation 8,763.00 8,763.00 662.31 662.31 8,100.69 92.44% Category: 50 - Personnel Services Total: 764,304.00 764,304.00 53,703.19 304,738.84 459,565.16 60.13 % Category: 60 - Purchased Services 01-255-62000 Collection Fees 14,006.00 14,006.00 3,57. 6,551.30 7,454.70 53.23% 01-255-62200 01-255-63450 Hazmat Disposal Radios 500.00 500.00 500.00 500.00 0.00 0.00 0.00 0.00 500.00 500.00 100.00% 100.00% 01-255-63551 Schools & Training 1,575.00 1,575.00 0.00 630.00 945.00 60.00% 01-255-64000 Electricity 6,700.00 6,700.00 1,211.28 3,208.26 3,491.74 52.12% 01-255-64100 Water 1,750.00 1,750. 206.52 532.52 1,217.48 69.57% 01-255-64300 Telephone 120.00 0.00 -0.00 120.00 100.00% 01-255-64400 Communications /Pagers/Mobiles 2,616.00 .2,6 .00 164.21 824.51 1,791.49 68.48% 01-255-65200 Building Maintenance 200.00 200.00 150.00 241.98 -42.98 -21.49% 01-255-65300 Vehicle Maintenance 4,500.00 '4,500.00 642.99 3,350.38 1,149.62 25.55% 01-255-65350 Equipment Maintenance 4,700.00 4,700.00 0.00 0.00 4,700.00 100.00% 01-255-66500 Dispatch - Denton County 2,216.00 2,216.0 0.00 2,215.50 0.50 0.02% 01-255-68100 Dues & Membership 1,332.00 1,332.0 192.00 192.00 1,140.00 85.59% 01-255-68190 Flags & Repairs 2,000.00 2,000.00 165.00 1,436.10 563.90 28.20% 01-255-68200 Travel & per diem 1,600.00 1,600.00 0.00 60.01 1,539.99 96.25% 01-255-68600 Meetings 100.00 00.00 0.00 0.00 100.00 100.00% 01-255-68700 Safety Programs 500.00 0.00 0.00 500.00 100.00% Category: 60 - Purchased Services Total: 44,915.00 4,9r 308.89 19,243.56 25,671.44 57.16 % Category: 70 - Supplies 01-255-70100 Office Supplies 150.00 150.00 21.87 21.87 128.13 85.42% 01-255-70300 Postage 70.00 70.00 0.96 52.68 17.32 24.74% 01-255-70400 Publications/Book riptions 200.00 200.00 0.00 0.00 200.00 100.00% 01-255-71000 Fuel 6,423.00 6,423.00 271.38 3,051.25 3,371.75 52.49% 01-255-72100 Uniforms 2,500.00 2,500.00 1,043.50 1,594.06 905.94 36.24% 01-255-72200 Medical Control 7,000.00 7,000.00 0.00 975.00 6,025.00 86.07% 01-255-72220 Pharmac 2,750.00 2,750.00 -41.48 1,593.50 1,156.50 42.05% 01-255-72250 O 900.00 900.00 296.12 560.27 339.73 37.75% 01-255-72500 sable Su 5,400.00 5,400.00 184.77 1,898.02 3,501.98 64.85% 01-255-78400 all Equipment 2,200.00 2,200.00 0.00 147.98 2,052.02 93.27% 01-255-79100 Maintenance Supplies 150.00 150.00 0.00 91.11 58.89 39.26% 01-255-79999 Miscellaneous Expense400.00 400.00 0.00 348.75 51.25 12.81% Category: 70 - Su les Total: 28,143.00 28,143.00 1,777.12 10,334.49 17,808.51 63.28% Department: 255 - EMS Total: 837,362.00 837,362.00 61,789.20 334,316.89 503,045.11 60.07% Department: 360 - Streets Category: 50 - Personnel Services 01-360-50100 Salaries - Re 148,225.00 148,225.00 9,346.40 55,066.60 93,158.40 62.85% 01-360-50130 Salaries - Overtime 3,000.00 3,000.00 43.50 286.75 2,713.25 90.44% 01-360-50140 Salaries - Longevity 1,961.00 1,961.00 0.00 1,961.25 -0.25 -0.01% 01-360-50145 Salaries - Stipend 2,085.00 2,085.00 0.00 2,015.00 70.00 3.36% 01-360-51200 Retirement 26,229.00 26,229.00 1,282.68 8,467.69 17,761.31 67.72% 01-360-51210 Medical Insurance 19,860.00 19,860.00 1,431.45 7,283.64 12,576.36 63.33% 01-360-51215 Dental Insurance 1,541.00 1,541.00 101.19 522.65 1,018.35 66.08% 01-360-51216 Vision Insurance 298.00 298.00 21.61 111.54 186.46 62.57% 01-360-51218 Life Insurance & Other 1,288.00 1,288.00 84.85 458.07 829.93 64.44% 01-360-52220 Social Security Taxes 9,498.00 9,498.00 520.63 3,391.57 6,106.43 64.29% 01-360-52225 Medicare Taxes 2,251.00 2,251.00 121.75 793.21 1,457.79 64.76% 01-360-52250 Unemployment Taxes 573.00 573.00 74.42 446.79 126.21 22.03% 3/19/2015 11:27:43 AM Page 5 of 15 Tlzr¢hCWdXlH5 Town Council Minutes Page 45 of 336 Meeting DatePAgel3No2015 Budget Report Original Current Total Budget Total Budget 01-360-52260 Workman's Compensation 5,386.00 5,386.00 Category: 50 - Personnel Services Total: 222,195.00 222,195.00 For Fiscal: 2014-2015 Period Ending: 02/28/2015 Variance Period Fiscal Favorable Percent Activity Activity (Unfavorable) Remaining -844.37 -844.37 12,184.11 79,960.39 6,230.37 115.68% 142,234.61 64.01% Category: 60 - Purchased Services 01-360-60100 Professional Services - PID Utility 5,000.00 5,000.00 0.00 0.00 5,000.00 100.00% 01-360-63551 Schools & Training 600.00 600.00 0.00 0.00 600.00 100.00% 01-360-64000 Electricity 173,237.00 173,237.00 7,620.01 47,219.33 126,017.67 72.74% 01-360-64300 Telephone 125.00 125.00 0.00 0.00 125.00 100.00% 01-360-64400 Communications /Pagers/Mobiles 2,580.00 2,580.00 208.78 879.19 1,700.81 65.92% 01-360-65300 Vehicle Maintenance 0.00 0.00 0.00 23.00 -23.00 0.00% 01-360-65350 Equipment Maintenance 3,000.00 3,000.00 0.00 18.42 2,981.58 99.39% 01-360-68100 Dues & Membership 428.00 428.00 0.00 184.00 244.00 57.01% 01-360-68200 Travel & per diem 812.00 812.00 0.00 0.00 812.00 100.00% 01-360-68600 Meetings 150.00 150.00 0.00 0.00 150.00 100.00% Category: 60 - Purchased Services Total: 185,932.00 185,932.00 7,828.7 48,323.94 137,608.06 74.01% Category: 70 - Supplies 01-360-70100 Office Supplies 200.00 20 17.56 39.43 160.57 80.29% 01-360-70300 Postage 100.00 0.00 00 100.00 100.00% 01-360-71000 Fuel 0.00 .00 21.43 -100.23 0.00% 01-360-72100 Uniforms 1,750.00 750.00 .139.98 1,37 .35 373.65 21.35% 01-360-78200 Small Tools 1,500.00 500.00 0.00 330.74 1,169.26 77.95% Category: 70 - Supplies Total: Department: 360 - Streets Total: 3,550.00 .00 178.97 1,846.75 1,703.25 47.98% 411,677.00 20,191.87 130,131.08 281,545.92 68.39% Department: 400 - Parks Category: 50 - Personnel Services 01-400-50100 Salaries - Regular 428,803.00 428,803.00 005.62 158,579.07 270,223.93 63.02% 01-400-50130 Salaries -Overtime 12,500.00 2, 42.90 3,306.67 9,193.33 73.55% 01-400-50140 Salaries - Longevity 3,461.00 3,4 0.00 3,490.00 -29.00 -0.84% 01-400-50145 Salaries - Stipend 7,125.00 7,125.00 0.00 7,375.00 -250.00 -3.51% 01-400-50160 Salaries - Certification 1,500.00 1,500.00 125.00 535.00 965.00 64.33% 01-400-51200 Retirement 76,589.00 76,589.00 3,985.11 24,719.93 51,869.07 67.72% 01-400-51210 Medical Insurance 68,640.04 68,640.00 4,988.45 25,339.87 43,300.13 63.08% 01-400-51215 Dentallnsuranc 4,861.00 , 4,861.00 333.35 1,743.01 3,117.99 64.14% 01-400-51216 Vision Insurance 1,050.00 1,050.00 77.37 406.51 643.49 61.28% 01-400-51218 Life Insurance & Ot 3,762.00 3,762.00 285.23 1,476.25 2,285.75 60.76% 01-400-52220 Social Security Taxes 27,668.00 27,668.00 1,675.44 10,033.07 17,634.93 63.74% 01-400-52225 Medicalms 6,574.00 6,574.00 391.84 2,346.56 4,227.44 64.31% 01-400-52250 Unemploy ent Taxes 2,174.00 2,174.00 519.34 1,565.22 608.78 28.00% 01-400-52260 Workman's Compensation 10,300.00 10,300.00 2,556.10 2,556.10 7,743.90 75.18% 01-400-52290 Pre-employment Physical Testing 315.00 315.00 0.00 0.00 315.00 100.00% 01-400-52950 Auto Allowance 2,100.00 2,100.00 0.00 0.00 2,100.00 100.00% Category: 50 - Personnel es Total: 657,422.00 657,422.00 43,985.75 243,472.26 413,949.74 62.97% Category: 60 - Purchased Services 01-400-63,, Advertising 1,000.00 1,000.00 0.00 49.00 951.00 95.10% 01-400-63551 Schools & Trainin 4,596.00 4,596.00 685.00 800.00 3,796.00 82.59% 01-400-64000 Electricit 41,695.00 41,695.00 2,269.76 9,541.57 32,153.43 77.12% 01-400-64100 Water 73,315.00 73,315.00 1,607.04 21,474.68 51,840.32 70.71% 01-400-64300 Telephone 435.00 435.00 0.00 0.00 435.00 100.00% 01-400-64400 Communications /Pagers/Mobiles 7,220.00 7,220.00 550.95 2,588.22 4,631.78 64.15% 01-400-65100 Property Maintenance 113,100.00 113,100.00 2,638.11 14,561.57 98,538.43 87.13% 01-400-65200 Building Maintenance 2,500.00 2,500.00 245.19 401.93 2,098.07 83.92% 01-400-65300 Vehicle Maintenance 8,241.00 8,241.00 582.40 7,001.68 1,239.32 15.04% 01-400-65350 Equipment Maintenance 11,032.00 11,032.00 1,177.78 5,391.10 5,640.90 51.13% 01-400-67210 Storage Rental 14,008.00 14,008.00 1,166.66 10,819.65 3,188.35 22.76% 01-400-67350 Portable Toilets 4,243.00 4,243.00 0.00 0.00 4,243.00 100.00% 01-400-68100 Dues & Membership 1,189.00 1,189.00 217.17 584.17 604.83 50.87% 01-400-68200 Travel & per diem 2,155.00 2,155.00 501.04 2,622.74 -467.74 -21.70% 01-400-68600 Meetings 900.00 900.00 17.31 610.18 289.82 32.20% 3/19/2015 11:27:43 AM Page 6 of 15 TlzrzhCWdXl15 Town Council Minutes Page 46 of 336 Meeting DatePAgel31IBo2015 Budget Report 01-400-68700 Safety Program Category: 60 - Purchased Services Total: Category: 70 - Supplies 372.00 01-400-70100 Office Supplies 01-400-70300 Postage 01-400-70400 Publications/Books/Subscriptions 01-400-71000 Fuel 01-400-72100 Uniforms 01-400-78200 Small Tools 01-400-78300 Safety Equipment 01-400-78500 Furniture/Equipment<$5,000 01-400-79999 Miscellaneous Expense Category: 70 - Supplies Total: Department: 400 - Parks Total: For Fiscal: 2014-2015 Period Ending: 02/28/2015 372.00 372.00 17.56 301.89 Variance 18.85% Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 464.00 464.00 0.00 -22.55 486.55 104.86% 286,093.00 286,093.00 11,658.41 76,423.94 209,669.06 73.29% 372.00 372.00 17.56 301.89 70.11 18.85% 52.00 52.00 0.00 0.00 52.00 100.00% 515.00 515.00 0.00 0.00 515.00 100.00% 17,013.00 17,013.00 869.44 5,912.87 11,100.13 65.24% 6,750.00 6,750.00 -18.21 5,119.50 1,630.50 24.16% 7,000.00 7,000.00 636.13 1,813.44 5,186.56 74.09% 2,039.00 2,039.00 685.3 2,925.98 -886.98 -43.50% 1,030.00 1,030.00 23,140.00 0.00 1,030.00 100.00% 300.00 300.00 0 59.97 240.03 80.01% 35,071.00 35,071.00 01-450-51215 Dental Insurance 16,133.65 18,937.35 54.00% 978,586.00 978,586.00 -57,834.3 336,029.85 642,556.15 65.66% Department: 401- Medians Category: 50 - Personnel Services 01-401-50100 Salaries - Regular 98,876.00 9 0 7,480.00 38,3 5 60,536.95 61.23% 01-401-50130 Salaries - Overtime 2,000.00 2, 0.00 37.65 763.49 1,236.51 61.83% 01-401-50140 Salaries - Longevity 285.00 285.00 0.00 200.00 85.00 29.82% 01-401-50145 Salaries - Stipend 2,250.00 2,250.00 0.00 2,000.00 250.00 11.11% 01-401-51200 Retirement 17,469.00 7,4690 1,026.90 5,880.12 11,588.88 66.34% 01-401-51210 Medical Insurance 16,709.00 16, 1,392.42 6,393.99 10,315.01 61.73% 01-401-51215 Dental Insurance -1,442.00 1,442. 120.16 557.53 884.47 61.34% 01-401-51216 Vision Insurance 300.0 300.00 25.00 116.01 183.99 61.33% 01-401-51218 Life Insurance & Other 985.0 985.00 81.90 380.02 604.98 61.42% 01-401-52220 Social Security Taxes 6,272.00 2.00 459.14 2,528.41 3,743.59 59.69% 01-401-52225 Medicare Taxes 1,499.00 X99.00 ® 107.39 591.37 907.63 60.55% 01-401-52250 Unemployment Taxes 621.0 621.00 172.90 428.14 192.86 31.06% 01-401-52260 Workman's Compensation 2,375.0 2,375.00 0.00 0.00 2,375.00 100.00% Category: 50 - Personnel Servic o 151,083.0 151,083.00 10,903.46 58,178.13 92,904.87 61.49% Category: 60 - Purchased Services 01-401-64i.._ Electricity 1,030.00 1,030.00 0.00 977.44 52.56 5.10% 01-401-64100 Water 32,273.00 32,273.00 1,086.04 11,640.76 20,632.24 63.93% 01-401-64400 Communication41ers/Mobil 1,200.00 1,200.00 79.49 469.41 730.59 60.88% 01-401-65100 Property Maintenance 84,000.00 84,000.00 8,266.62 30,814.37 53,185.63 63.32% 01-401-65300 Vehicle Maintenance 2,048.00 2,048.00 0.00 55.00 1,993.00 97.31% 01-401-65350 Equipment Maintenance 3,167.00 3,167.00 0.00 0.00 3,167.00 100.00% 01-401-68600 etings 103.00 103.00 0.00 0.00 103.00 100.00% 01-401-68700 Safety Program 155.00 155.00 0.00 0.00 155.00 100.00% 01-401-69100Tree City 10,000.00 10,000.00 0.00 4,830.00 5,170.00 51.70% 1144gory: 60 - Purchased es Total: 133,976.00 133,976.00 9,432.15 48,786.98 85,189.02 63.59% Category: 70 - Supplies 01-401-71000 01-401-72100 01-401-78200 5,447.00 5,447.00 0.00 0.00 5,447.00 100.00% 2,444.00 2,444.00 0.00 235.00 2,209.00 90.38% 6,360.00 %Cat 6,360.00 0.00 43.86 6,316.14 99.31% : 70 - Supplies Total: 14,251.00 14,251.00 0.00 278.86 13,972.14 98.04% Department: 401 - Medians Total: 299,310.00 299,310.00 20,335.61 107,243.97 192,066.03 64.17% Department: 450 - Recreation Category: 50 - Personnel Services 01-450-50100 Salaries - Regular 309,673.00 309,673.00 10,488.06 55,275.30 254,397.70 82.15% 01-450-50130 Salaries - Overtime 3,800.00 3,800.00 0.00 0.00 3,800.00 100.00% 01-450-50140 Salaries - Longevity 892.00 892.00 0.00 900.50 -8.50 -0.95% 01-450-50145 Salaries - Stipend 1,575.00 1,575.00 0.00 1,575.00 0.00 0.00% 01-450-51200 Retirement 23,140.00 23,140.00 1,408.55 7,918.06 15,221.94 65.78% 01-450-51210 Medical Insurance 13,341.00 13,341.00 1,071.52 4,971.78 8,369.22 62.73% 01-450-51215 Dental Insurance 891.00 891.00 82.12 380.98 510.02 57.24% 3/19/2015 11:27:43 AM Page 7 of 15 T lzwhCWdX1H5 Town Council Minutes Page 47 of 336 Meeting DatePAgdlMo2015 Budget Report 01-450-51216 Vision Insurance 01-450-51218 Life Insurance & Other 01-450-52220 Social Security Taxes 01-450-52225 Medicare Taxes 01-450-52250 Unemployment Taxes 01-450-52260 Workman's Compensation 01-450-52290 Pre-employment Physicals/Testing 01-450-52950 Auto Allowance Electricity Category: 50 - Personnel Services Total: Category: 60 - Purchased Services 01-450-60800 Software & Support 01-450-62000 Collection Fees 01-450-62300 Health Inspections 01-450-63200 Advertising 01-450-63250 Printing 01-450-63551 Schools & Training 01-450-63800 Service Charges and Fees 01-450-64000 Electricity 01-450-64100 Water 01-450-64300 Telephone 01-450-64400 Communications /Pagers/Mobiles 01-450-65000 Insurance 01-450-65100 Property Maintenance 01-450-67000 Independent Labor 01-450-67100 Equipment Rental/Lease 01-450-68100 Dues & Membership 01-450-68200 Travel & per diem 01-450-68600 Meetings 01-450-68750 Field Trips 01-450-79100 Category: 60 - Purchased SerIA Department: 450 - Recreation Total: Department: 460 - Community Events Category: 60 - Purchased Services 01-460-63200 Advertising 01-460-63250 Printing 01-460-67300 Event Rentals 01-460-68100 Dues & Membership 01-460-68200 Travel & per diem Category: 60 - Purchased Services Total: Category: 70 - Supplies 01-460-72100 Uniforms For Fiscal: 2014-2015 Period Ending: 02/28/2015 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 199.00 199.00 16.55 76.72 122.28 61.45% 1,141.00 1,141.00 94.09 436.58 704.42 61.74% 19,491.00 19,491.00 624.29 3,459.96 16,031.04 82.25% 4,581.00 4,581.00 146.00 809.11 3,771.89 82.34% 2,198.00 2,198.00 92.95 450.26 1,747.74 79.52% 7,438.00 7,438.00 0.00 0.00 7,438.00 100.00% 2,705.00 2,705.00 0.00 0.00 2,705.00 100.00% 2,100.00 2,100.00 0.00 0.00 2,100.00 100.00% 393,165.00 393,165.00 14,024.13 76,254.25 316,910.75 80.61% 4,805.00 4,805.00 2124 112.36 4,692.64 97.66% 0.00 0.00 150.67 150.67 -150.67 0.00% 261.00 261.00 0.00 0.00 261.00 100.00% 2,716.00 2,716.00 294.00 311.90 2,404.10 88.52% 5,813.00 5,813.00 0.00 0.00 5,813.00 100.00% 5,733.00 5,733. 0.00 1,488.50 4,244.50 74.04% 5,700.00 5,700.0 500.91 3,295.58 2,404.42 42.18% 19,500.00 19,500.00 986.97 4,129.15 15,370.85 78.82% 13,138.00 13,138.00 324.36 3,974:77 9,163.23 69.75% 1,295.00 1,295.00 0.00 602.88 692.12 53.45% 3,000.00 0.00 102.90 653.98 2,346.02 78.20% 501.00 0.00 0.00 501.00 100.00% 6,221.00 6,2 0.00 6,840.12 -619.12 -9.95% 2,824.00 2,824. 0.00 0.00 2,824.00 100.00% 5,901.00 5,901.00 0.00 0.00 5,901.00 100.00% 7,367.00 67.00 0.00 0.00 7,367.00 100.00% 5,910.00 0.00 2,416.84 3,493.16 59.11% 1,191.00 1,1 9.85 42.45 1,148.55 96.44% 5,665.00 5,665.00 0.00 0.00 5,665.00 100.00% 97,541.00 97,541.00 2,390.90 24,019.20 73,521.80 75,38% 1,988.01,988.00 21.54 123.38 1,864.62 93.79% 777.00 777.00 0.00 0.00 777.00 100.00% IN 478.00 478.00 0.00 257.28 220.72 46.18% 8,110.00 8,110.00 0.00 147.00 7,963.00 98.19% 19,156.00 19,156.00 0.00 2,228.69 16,927.31 88.37% 10,400.00 10,400.00 0.00 0.00 10,400.00 100.00% 3,578.00 3,578.00 0.00 25.95 3,552.05 99.27% 1,914.00 1,914.00 802.00 1,903.46 10.54 0.55% 1,190.00 1,190.00 0.00 0.00 1,190.00 100.00% 2,500.00 2,500.00 0.00 77.68 2,422.32 96.89% 5,509.00 5,509.00 330.00 330.00 5,179.00 94.01% 1,500.00 1,500.00 0.00 0.00 1,500.00 100.00% 1,909.00 1,909.00 0.00 0.00 1,909.00 100.00% 324.00 324.00 0.00 12.50 311.50 96.14% 59,333.00 59,333.00 1,153.54 5,105.94 54,227.06 91.39% 550,039.00 550,039.00 17,568.57 105,379.39 444,659.61 80.84% 1,288.00 Category: 70 - Supplies 01-450-70106 1,288.00 Office Supplies 01-450-70300 3,914.00 Postage 01-450-70400 3,914.00 Publications/Boo riptions 01-450-72100 37,690.00 Uniforms 01-450-72300 23,246.14 Chemicals 01-450-72600 124.00 Concessions - 01 -450-72700 124.00 Program Supplie' 01-450-76900 567.00 Special Events 01-450-78300 567.00 Safety Equipment 01-450-78400 43,583.00 Small Equipment IN 01-450-78500 29,139.14 Furniture/Equipment<$ 01-450-78600 606.00 Hardware 01-450-79100 606.00 Maintenance Supplies 01-450-79999 Miscellaneous Expense Category: 70 - Supplies Total: Department: 450 - Recreation Total: Department: 460 - Community Events Category: 60 - Purchased Services 01-460-63200 Advertising 01-460-63250 Printing 01-460-67300 Event Rentals 01-460-68100 Dues & Membership 01-460-68200 Travel & per diem Category: 60 - Purchased Services Total: Category: 70 - Supplies 01-460-72100 Uniforms For Fiscal: 2014-2015 Period Ending: 02/28/2015 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 199.00 199.00 16.55 76.72 122.28 61.45% 1,141.00 1,141.00 94.09 436.58 704.42 61.74% 19,491.00 19,491.00 624.29 3,459.96 16,031.04 82.25% 4,581.00 4,581.00 146.00 809.11 3,771.89 82.34% 2,198.00 2,198.00 92.95 450.26 1,747.74 79.52% 7,438.00 7,438.00 0.00 0.00 7,438.00 100.00% 2,705.00 2,705.00 0.00 0.00 2,705.00 100.00% 2,100.00 2,100.00 0.00 0.00 2,100.00 100.00% 393,165.00 393,165.00 14,024.13 76,254.25 316,910.75 80.61% 4,805.00 4,805.00 2124 112.36 4,692.64 97.66% 0.00 0.00 150.67 150.67 -150.67 0.00% 261.00 261.00 0.00 0.00 261.00 100.00% 2,716.00 2,716.00 294.00 311.90 2,404.10 88.52% 5,813.00 5,813.00 0.00 0.00 5,813.00 100.00% 5,733.00 5,733. 0.00 1,488.50 4,244.50 74.04% 5,700.00 5,700.0 500.91 3,295.58 2,404.42 42.18% 19,500.00 19,500.00 986.97 4,129.15 15,370.85 78.82% 13,138.00 13,138.00 324.36 3,974:77 9,163.23 69.75% 1,295.00 1,295.00 0.00 602.88 692.12 53.45% 3,000.00 0.00 102.90 653.98 2,346.02 78.20% 501.00 0.00 0.00 501.00 100.00% 6,221.00 6,2 0.00 6,840.12 -619.12 -9.95% 2,824.00 2,824. 0.00 0.00 2,824.00 100.00% 5,901.00 5,901.00 0.00 0.00 5,901.00 100.00% 7,367.00 67.00 0.00 0.00 7,367.00 100.00% 5,910.00 0.00 2,416.84 3,493.16 59.11% 1,191.00 1,1 9.85 42.45 1,148.55 96.44% 5,665.00 5,665.00 0.00 0.00 5,665.00 100.00% 97,541.00 97,541.00 2,390.90 24,019.20 73,521.80 75,38% 1,988.01,988.00 21.54 123.38 1,864.62 93.79% 777.00 777.00 0.00 0.00 777.00 100.00% IN 478.00 478.00 0.00 257.28 220.72 46.18% 8,110.00 8,110.00 0.00 147.00 7,963.00 98.19% 19,156.00 19,156.00 0.00 2,228.69 16,927.31 88.37% 10,400.00 10,400.00 0.00 0.00 10,400.00 100.00% 3,578.00 3,578.00 0.00 25.95 3,552.05 99.27% 1,914.00 1,914.00 802.00 1,903.46 10.54 0.55% 1,190.00 1,190.00 0.00 0.00 1,190.00 100.00% 2,500.00 2,500.00 0.00 77.68 2,422.32 96.89% 5,509.00 5,509.00 330.00 330.00 5,179.00 94.01% 1,500.00 1,500.00 0.00 0.00 1,500.00 100.00% 1,909.00 1,909.00 0.00 0.00 1,909.00 100.00% 324.00 324.00 0.00 12.50 311.50 96.14% 59,333.00 59,333.00 1,153.54 5,105.94 54,227.06 91.39% 550,039.00 550,039.00 17,568.57 105,379.39 444,659.61 80.84% 1,288.00 1,288.00 0.00 0.00 1,288.00 100.00% 3,914.00 3,914.00 0.00 0.00 3,914.00 100.00% 37,690.00 37,690.00 675.00 14,443.86 23,246.14 61.68% 124.00 124.00 0.00 0.00 124.00 100.00% 567.00 567.00 0.00 0.00 567.00 100.00% 43,583.00 43,583.00 675.00 14,443.86 29,139.14 66.86% 606.00 606.00 0.00 0.00 606.00 100.00% 3/19/2015 11:27:43 AM Page 8 of 15 IVh=fiCR4ui2fll15 Town Council Minutes Page 48 of 336 Meeting DatePAgel3EI3p2015 Budget Report 01-460-72700 Program Supplies 01-460-79999 Miscellaneous Expense Variance Category: 70 - Supplies Total: Original Department: 460 - Community Events Total: Department: 522 - Community Development Category: 50 - Personnel Services 01-522-50100 Salaries - Regular 01-522-50130 Salaries - Overtime 01-522-50140 Salaries - Longevity 01-522-50145 Salaries - Stipend 01-522-51200 Retirement 01-522-51210 Medical Insurance 01-522-51215 Dental Insurance 01-522-51216 Vision Insurance 01-522-51218 Life Insurance & Other 01-522-52220 Social Security Taxes 01-522-52225 Medicare Taxes 01-522-52250 Unemployment Taxes 01-522-52260 Workman's Compensation 2,603.00 Category: 50 - Personnel Services Total: Category: 60 - Purchased Services 01-522-60100 Professional Outside Services 01-522-60500 Engineering 01-522-60600 Plan Review Services 01-522-61100 Appraisal 01-522-62300 Health Inspections 01-522-62350 Inspection Services 01-522-63200 Advertising 01-522-63250 Printing 01-522-63300 Computer Mapping 01-522-63500 Abatements 01-522-63551 Schools & Trainin 01-522-64300 Telephone 01-522-64400 Communications obil 01-522-65300 Vehicle Maintenance 01-522-68100 Dues & Membership 01-522-68200 Travel &diem 01-522-68600 Meetings AL 179.20 1,17 20 01-522-69105 Plat Filing Fees 429,897.00 Category: 60 - Purchase ices Total: Category: 70 - Supplie 01-5�_-. _ _ Office Supplies 01-522-70300 Postage 01-522-70400 Publications/Books - criptions 01-522-71000 Fuel 01-522-72100 Uniforms 01-522-79999 Miscellaneous Expense 687.49 Category: 70 - Supplies Total: Department: 522 - Community Development Total: For Fiscal: 2014-2015 Period Ending: 02/28/2015 60,201.00 60,201.00 1,385.21 17,613.75 42,587.25 70.74% 298,068.00 298,068.00 24,323.09 117,647.66 Variance 60.53% Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 13,231.00 13,231.00 133.44 2,522.94 10,708.06 80.93% 2,781.00 2,781.00 576.77 646.95 2,134.05 76.74% 16,618.00 16,618.00 710.21 3,169.89 13,448.11 80.92% 60,201.00 60,201.00 1,385.21 17,613.75 42,587.25 70.74% 298,068.00 298,068.00 24,323.09 117,647.66 180,420.34 60.53% 3,000.00 3,000.00 832.50 2,845.62 154.38 5.15% 1,595.00 1,595.00 0.00 1,530.00 65.00 4.08% 4,500.00 4,500.00 0. 4,000.00 500.00 11.11% 51,888.00 51,888.00 3, 17,900.94 33,987.06 65.50% 38,871.00 38,871.00 50.82% 13,890.68 24,980.32 64.26% 2,603.00 2,603.00 8,000.00 953.30 1,649.70 63.38% 543.00 543.00 45. 210.12 332.88 61.30% 2,745.00 2,745.00 224.60 1,042.16 1,702.84 62.03% 18,765.00 18,765 1,505.25 7,577.77 11,187.23 59.62% 4,454.00 4,454.0 352.05 1,772.31 2,681.69 60.21% 1,242.00 1,242.00 348.28 1,142.72 99.28 7.99% 1,623.00 1,623.00 AL 179.20 1,17 20 443.80 27.34% 429,897.00 X897.00 AW5,459.41 600.00 171,692.48 258,204.52 60.06% 12,000.00 12, 0.00 0.00 12,000.00 100.00% 75,000.00 75,000. 8,740.03 20,208.93 54,791.07 73.05% 5,000.00 5,000.00 0.00 0.00 5,000.00 100.00% 500.00 61.48% 500.00 0.00 0.00 500.00 100.00% 6,100.00 25.93% 0.00 3,000.00 3,000.00 3,100.00 50.82% 8,000.00;000.0 33.33% 01-611-51200 Retirement 0.00 0.00 8,000.00 100.00% 1,100.00 79.57% 1,100.0 233.16 663.12 436.88 39.72% 17,939.82 75.18% 1,100.00 0.00 0.00 1,100.00 100.00% 4,000.00 3/19/2015 11:27:43 AM 4,000.00 0.00 0.00 4,000.00 100.00% 3,000.00 Meeting DateP®ge13TN3o2015 3,000.00 0.00 40.00 2,960.00 98.67% L1,100.00 2,800.00 2,800.00 144.50 804.50 1,995.50 71.27% 600.00 600.00 0.00 0.00 600.00 100.00% 3,672.00 3,672.00 163.10 1,053.09 2,618.91 71.32% 3,000.00 3,000.00 0.00 687.49 2,312.51 77.08% 1,627.00 1,627.00 0.00 281.00 1,346.00 82.73% 1,000.00 1,000.00 125.00 554.38 445.62 44.56% 240.00 240.00 0.00 22.00 218.00 90.83% ' 1,100.00 1,100.00 106.50 139.00 961.00 87.36% IV 129,839.00 129,839.00 12,512.29 27,453.51 102,385.49 78.86% 2,500.00 2,500.00 241.28 848.47 1,651.53 66.06% 500.00 500.00 28.50 179.16 320.84 64.17% 700.00 700.00 0.00 15.69 684.31 97.76% 6,245.00 6,245.00 250.60 1,481.74 4,763.26 76.27% 2,340.00 2,340.00 0.00 973.50 1,366.50 58.40% 900.00 900.00 304.99 308.24 591.76 65.75% 13,185.00 13,185.00 825.37 3,806.80 9,378.20 71.13% 572,921.00 572,921.00 48,797.07 202,952.79 369,968.21 64.58% Department: 611- Finance Category: 50 - Personnel Services 01-611-50100 Salaries -Regular 188,912.00 188,912.00 15,116.30 72,768.24 116,143.76 61.48% 01-611-50140 Salaries - Longevity 270.00 270.00 0.00 200.00 70.00 25.93% 01-611-50145 Salaries - Stipend 2,250.00 2,250.00 0.00 1,500.00 750.00 33.33% 01-611-51200 Retirement 32,338.00 32,338.00 1,189.62 6,606.13 25,731.87 79.57% 01-611-51210 Medical Insurance 23,861.00 23,861.00 1,285.72 5,921.18 17,939.82 75.18% 3/19/2015 11:27:43 AM Page 9 of 15 Tlz¢hCWdWH5 Town Council Minutes Page 49 of 336 Meeting DateP®ge13TN3o2015 Budget Report For Fiscal: 2014-2015 Period Ending: 02/28/2015 Category: 60 - Purchased Services Variance 01-611-60100 Professional Outside Services 2,100.00 Original Current Period Fiscal Favorable Percent Auditing 32,750.00 Total Budget Total Budget Activity Activity (Unfavorable) Remaining 01-611-51215 Dental Insurance 1,665.00 1,665.00 89.49 415.23 1,249.77 75.06% 01-611-51216 Vision Insurance 398.00 398.00 18.24 84.64 313.36 78.73% 01-611-51218 Life Insurance & Other 1,671.00 1,671.00 84.42 391.71 1,279.29 76.56% 01-611-52220 Social Security Taxes 11,729.00 11,729.00 491.22 2,656.88 9,072.12 77.35% 01-611-52225 Medicare Taxes 2,776.00 2,776.00 114.88 621.38 2,154.62 77.62% 01-611-52250 Unemployment Taxes 597.00 597.00 113.55 414.86 182.14 30.51% 01-611-52260 Workman's Compensation 479.00 479.00 0.00 0.00 479.00 100.00% 100.00 Category: 50 - Personnel Services Total: 266,946.00 266,946.00 18,503.44 91,580.25 175,365.75 65.69% Category: 60 - Purchased Services 01-611-60100 Professional Outside Services 2,100.00 2,100.00 0.00 2,145.00 -45.00 -2.14% 01-611-60200 Auditing 32,750.00 32,750.00 0.00 20,750.00 12,000.00 36.64% 01-611-61100 Appraisal 46,394.00 46,394.00 0.00 16,901.96 29,492.04 63.57% 01-611-61150 Tax Administration 4,416.00 4,416.00 0.00 0.00 4,416.00 100.00% 01-611-63200 Advertising 3,800.00 3,800.00 0.00 150.00 3,650.00 96.05% 01-611-63250 Printing 750.00 750.00 730.59 730.59 19.41 2.59% 01-611-63551 Schools & Training 2,855.00 2,855 0.00 748.00 2,107.00 73.80% 01-611-63800 Service Charges & Fees 18,120.00 18,120.00 1,245.81 .39 14,059.61 77.59% 01-611-63850 PID 100.00 100.00 0.00 195.62 100.00 100.00% 01-611-64300 Telephone 100.00 100.00 0.00 . 0 100.00 100.00% 01-611-64400 Communications /Pagers/Mobiles 900.00 900.00 0.00 0.00 900.00 100.00% 01-611-68100 Dues & Membership 1,500.0041,500.0011� 222.00 280.00 280.00 1,220.00 81.33% 01-611-68200 Travel & per diem 2,916.00 2,916.00 0.00 767.74 2,148.26 73.67% 01-611-68600 Meetings 100.00 100.00 0.00 35.00 65.00 65.00% Category: 60 - Purchased Services Category: 60 -Purchased Services Total: 00 116,801.00 2,256.40 46,568.68 70,232.32 60.13% Category: 70 - Supplies 1,890.00 1,890.00 0.00 471.30 1,418.70 75.06% 01-615-60300 01-611-70100 Office Supplies 0.00 .00 179.84 999.35 800.65 44.48% 01-611-70300 Postage 1,000.00 0.00 183.91 375.68 624.32 62.43% 01-611-70400 Publications/Books/Subscriptions 250.00 250. 0.00 0.00 250.00 100.00% 01-611-78500 Furniture/Equipment<$5,000 200.0 200.00 0.00 0.00 200.00 100.00% 01-611-79999 Miscellaneous Expense 100.0 100.00 0.00 0.00 100.00 100.00% Dues & Membership Category:70 ies Total: 3,350.0m 3,350.00 363.75 1,375.03 1,974.97 58.95% Department,idliFFFinance Total:- 387,097.00_ 387,097.00 21,123.59 139,523.96 247,573.04 63.96% Department: 615 - Municipal Court Category: 50 - Personnel Services 01-615-50100 Salaries -Regular 54,747.00 54,747.00 4,077.65 20,039.25 34,707.75 63.40% 01-615-50140 Salaries - Longevity 80.00 80.00 0.00 0.00 80.00 100.00% 01-615-50145 Salaries - Stipend 750.00 750.00 0.00 750.00 0.00 0.00% 01-615-51200 Retirement 8,714.00 8,714.00 525.42 2,917.59 5,796.41 66.52% 01-615-51210 Medical Insurance 5,570.00 5,570.00 464.14 2,131.33 3,438.67 61.74% 01-615-51215 Dental Insurance 387.00 387.00 32.26 149.69 237.31 61.32% 01-615-51216 Vision Insurance 81.00 81.00 6.76 31.37 49.63 61.27% 01-615-51218 Life Insurance & Other 512.00 512.00 42.16 195.62 316.38 61.79% 01-615-52220 Social Security Taxes 3,399.00 3,399.00 251.76 1,284.01 2,114.99 62.22% 01-615-52225 Medicare Taxes 806.00 806.00 58.87 300.27 505.73 62.75% 01-615-52250 Unemployment Taxps 222.00 222.00 79.62 213.17 8.83 3.98% 01-615-52260 Workman's Compensation 129.00 129.00 0.00 0.00 129.00 100.00% Category: 50 - Personnel Services Total: 75,397.00 75,397.00 5,538.64 28,012.30 47,384.70 62.85% Category: 60 - Purchased Services 01-615-60100 Professional Outside Services 1,890.00 1,890.00 0.00 471.30 1,418.70 75.06% 01-615-60300 Judge's Compensation 4,500.00 4,500.00 300.00 1,500.00 3,000.00 66.67% 01-615-63250 Printing 1,100.00 1,100.00 0.00 312.50 787.50 71.59% 01-615-63551 Schools & Training 350.00 350.00 0.00 50.00 300.00 85.71% 01-615-64300 Telephone 150.00 150.00 0.00 0.00 150.00 100.00% 01-615-66300 Jury Fees 144.00 144.00 0.00 0.00 144.00 100.00% 01-615-68100 Dues & Membership 130.00 130.00 0.00 0.00 130.00 100.00% 3/19/2015 11:27:43 AM Page 10 of 15 Tlz¢hCWdXlH5 Town Council Minutes Page 50 of 336 Meeting DatePAgel41Bo2015 Budget Report 01-615-68200 Travel & per diem Category: 60 - Purchased Category: 60 - Purchased Services Total: Category: 70 - Supplies Physicals/Testing 01-615-70100 Office Supplies 01-615-70300 Postage 01-615-78500 Furniture/Equipment<$5,000 01-615-79999 Miscellaneous Expense 01-630-68100 Category: 70 - Supplies Total: 01-630-68200 Department: 615 - Municipal Court Total: Department: 630 - Human Resources Category: 50 - Personnel Services 01-630-50100 Salaries - Regular 01-630-50140 Salaries - Longevity 01-630-50145 Salaries - Stipend 01-630-51200 Retirement 01-630-51210 Medical Insurance 01-630-51215 Dental Insurance 01-630-51216 Vision Insurance 01-630-51218 Life Insurance & Other 01-630-52220 Social Security Taxes 01-630-52225 Medicare Taxes 01-630-52250 Unemployment Taxes 01-630-52260 Workman's Compensation 01-630-52290 Pre-employment Physicals/Testing 01-630-52960 Employee Relations 01-630-53240 Tuition Reimbursement 01-630-53280 Employee Assistance Program -136.00 Category: 50 - Personnel Services Total: Category: 60 -Ndces�fo aCategory: 70 - Sup01-630-70100 Office Suppli 01-630-70300 Postage 01-630-70400 lications/Books/Subscriptions lies Total: ces Total: Department: 640 - Information Servic Category: 50 - Personnel Category: 60 - Purchased Services 01-630-60400 Physicals/Testing 01-630-63250 Printing 01-630-63551 Schools & Traini 01-630-64300 Telephone 01-630-64400 Communications / obil 01-630-68100 Dues & Membership 01-630-68200 Travel & per diem Category: 60 -Ndces�fo aCategory: 70 - Sup01-630-70100 Office Suppli 01-630-70300 Postage 01-630-70400 lications/Books/Subscriptions lies Total: ces Total: Department: 640 - Information Servic Category: 50 - Personnel Services 01-640-50100 Salaries - Regu ar 01-640-50140 Salaries - Longevity 01-640-50145 Salaries - Stipend 01-640-51200 Retirement 01-640-51210 Medical Insurance 01-640-51215 Dental Insurance 01-640-51216 Vision Insurance 01-640-51218 Life Insurance & Other 01-640-52220 Social Security Taxes 01-640-52225 Medicare Taxes 01-640-52250 Unemployment Taxes For Fiscal: 2014-2015 Period Ending: 02/28/2015 540.00 540.00 0.00 0.00 Variance 100.00% Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 625.00 625.00 0.00 0.00 625.00 100.00% 8,889.00 8,889.00 300.00 2,333.80 6,555.20 73.75% 450.00 450.00 46.71 103.50 346.50 77.00% 1,000.00 1,000.00 53.20 145.56 854.44 85.44% 200.00 200.00 199.99 199.99 0.01 0.01% 0.00 0.00 0.00 136.00 -136.00 0.00% 1,650.00 1,650.00 299.90 585.05 1,064.95 64.54% 85,936.00 85,936.00 6,138.54 30,931.15 55,004.85 64.01% 51,765.00 51,765.00 5.50 14,262.16 37,502.84 72.45% 65.00 65.00 0.00 0.00 65.00 100.00% 750.00 750.00 0.00 0.00 750.00 100.00% 8,882.00 8,882.0 739.76 ®2,121.18 6,760.82 76.12% 0.00 82.48% 464.14 1,203.05 -1,203.05 0.00% 387.00 0 32.26 106.62 280.38 72.45% 81.00 00 1<74 6.76 17.85 63.15 77.96% 474.00 4t3,213.00 48.00 115.24 358.76 75.69% 3,213.00 328.01 874.01 2,338.99 72.80% 762.00 776.71 204.41 557.59 73.17% 207.0010.17 41.13 165.87 80.13% 131.00 10.00 0.00 131.00 100.00% 0.00 0.00 450.00 -450.00 0.00% 8,150.00 8,1267.47 5,206.96 2,943.04 36.11% 10,100.000.00 0.00 10,100.00 100.00% 2,688.00 380.80 784.00 1,904.00 70.83% 87,655-.QQ ,_jj 87,655.0 7,769.58 25,386.61 62,268.39 71.04% 540.00 540.00 0.00 0.00 540.00 100.00% 1,620.00 150.00 150.00 0.00 0.00 150.00 100.00% 1,500.00 1,000.00 1,000.00 0.00 0.00 1,000.00 100.00% 1,434.40 0.00 100.00 0.00 0.00 100.00 100.00% 4,284.94 00.00 900.00 61.58 146.85 753.15 83.68% 474.62 250.00 250.00 0.00 75.00 175.00 70.00% 61.27% 500.00 500.00 0.00 0.00 500.00 100.00% 8,741.00 3,440.00 3,440.00 61.58 221.85 3,218.15 93.55% 2,066.00 152.26 828.08 1,237.92 59.92% 414.00 414.00 66.08 1,000.00 1,000.00 182.38 205.12 794.88 79.49% 300.00 300.00 8.40 40.19 259.81 86.60% 100.00 100.00 0.00 0.00 100.00 100.00% 1,400.00 1,400.00 190.78 245.31 1,154.69 82.48% 92,495.00 92,495.00 8,021.94 25,853.77 66,641.23 72.05% 139,358.00 139,358.00 10,500.80 53,974.12 85,383.88 61.27% 1,620.00 1,620.00 0.00 1,635.00 -15.00 -0.93% 1,500.00 1,500.00 0.00 1,500.00 0.00 0.00% 24,068.00 24,068.00 1,434.40 8,125.12 15,942.88 66.24% 11,139.00 11,139.00 928.28 4,284.94 6,854.06 61.53% 774.00 774.00 64.52 299.38 474.62 61.32% 162.00 162.00 13.52 62.74 99.26 61.27% 1,130.00 1,130.00 92.86 430.87 699.13 61.87% 8,741.00 8,741.00 651.06 3,540.79 5,200.21 59.49% 2,066.00 2,066.00 152.26 828.08 1,237.92 59.92% 414.00 414.00 66.08 414.01 -0.01 0.00% 3/19/2015 11:27:43 AM Page 11 of 15 Tlzwh(WdMH5 Town Council Minutes Page 51 of 336 Meeting DatePAgdl42Bo2015 Budget Report For Fiscal: 2014-2015 Period Ending: 02/28/2015 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 01-640-52260 Workman's Compensation 353.00 353.00 0.00 0.00 353.00 100.00% Category: 50 - Personnel Services Total: 191,325.00 191,325.00 13,903.78 75,095.05 116,229.95 60.75% Category: 60 - Purchased Services 01-640-60800 Software & Support 147,602.26 147,602.26 44,015.28 120,357.37 27,244.89 18.46% 01-640-60900 Security 1,350.00 1,350.00 0.00 108.00 1,242.00 92.00% 01-640-63551 Schools & Training 3,500.00 3,500.00 400.00 400.00 3,100.00 88.57% 01-640-64300 Telephone 5,808.00 5,808.00 447.93 2,348.32 3,459.68 59.57% 01-640-64400 Communications /Pagers/Mobiles 2,716.00 2,716.00 212.56 1,002.06 1,713.94 63.11% 01-640-67000 Independent Labor 3,000.00 3,000.00 0.00 0.00 3,000.00 100.00% 01-640-67150 Copier Rental/Lease 7,908.00 7,908.00 663.57# 4,067.61 3,840.39 48.56% 01-640-68100 Dues & Membership 250.00 250.00 0.00 150.00 100.00 40.00% 01-640-68200 Travel & per diem 2,849.00 2,849.00 0.00 0.00 2,849.00 100.00% 01-640-68600 Meetings 72.00 72.00 400.00 400.00 -328.00 -455.56% Category: 60 - Purchased Services Total: 175,055.26 175,055.26#46,139.3,. 128,833.36 46,221.90 26.40% Category: 70 -Supplies 01-640-70100 Office Supplies 721.00 72 17.53 38.26 682.74 94.69% 01-640-70200 Printer Supplies 7,500.00 7, 0.00 09 4,453.91 59.39% 01-640-70300 01-640-72100 Postage Uniforms 250.00 225.00 250.00 225.00 11.51 0.00 15 .45 214.80 68.55 85.92% 30.47% 01-640-78600 Hardware 16,623.00 4t6,623.00 7,899.06 33,530.12 -16,907.12 -101.71% Category: 70 - Supplies Total: 25,319.00 S,3 .00 7,928.10 36,806.12 -11,487.12 -45.37% Department: 640 - Information Services Total: 391,699.26 391,699.2 67,971.22 240,734.53 150,964.73 38.54% Department: 710 - Facilities Management Category: 60 - Purchased Services 01-710-64000 Electricity 15,000.00 00.00 204.12 3,851.16 11,148.84 74.33% 01-710-64100 Water 1,860.00 118.27 378.29 1,481.71 79.66% 01-710-65000 Insurance 54,265.00 4,2 1,000.00 54,241.92 23.08 0.04% 01-710-65200 Building Maintenance 10,000.00 10,000.00 902.18 5,558.43 4,441.57 44.42% 01-710-65350 Equipment Maintenance 250.00 250.00 0.00 467.88 -217.88 -87.15% 01-710-65400 Cleaning Services 17,292.0(j+ 17,292.00 2,882.00 6,589.00 10,703.00 61.90% Category: 60 - Purcha ices Total: 98,667.0 98,667.00 6,106.57 71,086.68 27,580.32 27.95% Category: 70 - Supplies 01-710-78500 Furniture/Equi 01-710-79100 Maintenance' - 10,875.00 1,500.00 0.00 5,035.95 5,839.05 53.69% 15.24 756.09 743.91 49.59% 70-IlWotal: 12,375.00 12,375.00 15.24 5,792.04 6,582.96 53.20% 111,042.00 111,042.00 6,121.81 76,878.72 34,163.28 30.77% 8,600,033.26 8,600,033.26 793,957.04 3,194,116.61 5,405,916.65 62.86% Fund: 01 - GENERAL FUND Surplus (Deficit)V.1 -101,685.26 -101,685.26 -20,203.36 3,160,776.68 3,262,461.94 3,208.39 % Report Surplus (Deficit): -101,685.26 -101,685.26 -20,203.36 3,160,776.68 3,262,461.94 3,208.39 % 3/19/2015 11:27:43 AM Page 12 of 15 IVtar¢ QgwQ lll5 Town Council Minutes Page 52 of 336 Meeting DateP®gel4Mp201 S Budget Report Categor... Fund: 01 - GENERAL FUND Revenue Department: 000 - General 40 - Taxes 41- Licenses & Permits 42 - Intergovernmental 43 - Fines & Fees 44 - Charges for Services 45 - Rents 46 - Contributions and Donations 47 - Investment Income 49 - Other Financing Sources 51- Miscellaneous Expense Department: 000 - General 99 - Other Financing Uses For Fiscal: 2014-2015 Period Ending: 02/28/2015 Group Summary Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 5,842,789.00 5,842,789.00 501,736.01 5,345,556.22 -497,232.78 8.51% 1,523,137.00 1,523,137.00 164,830.55 500,593.09 -1,022,543.91 67.13% 269,919.00 269,919.00 0.00 58,297.12 -211,621.88 78.40% 466,101.00 466,101.00 89,169.85 198,559.93 -267,541.07 57.40% 60.60% 23,125.00 37.34 1,147.77 21,977.23 95.04% 260,852.00 260,852.00 14,296.0,8!,` 217,588.39 -43,263.61 16.59% 44,915.00 44,915.00 6,308.89 19,243.56 25,671.44 57.16% 67,500.00 67,500.00 2,875:60 20,745.00 -46,755.00 69.27% 0.00 0.00 0.00 1,180.00 1,180.00 0.00% 6,000.00 6,000.007.32 9,432.15 1,821.91 -4,178.09 69.63% 11,000.00 11,000.00 0.00 0.00 -11,000.00 100.00% 51,050.00 51,050.00 358.87 10,551.63 -40,498.37 79.33% Department: 000 - General Total: 8,498,348.00 8,498,348.0 773,753.68 4,893.29 -2,143,454.71 25.22% Revenue Total: 8,498,348.00 8,498, 773,753.68 N-2,143,454.71 50 - Personnel Services 25.22% 618,243.00 618,243.00 . 0.00 0.00 618,243.00 100.00% Department: 000 - General Total: 618,243.00 Department: 140 - Manager's Office 227,286.37 50 - Personnel Services 757,082.00 60 - Purchased Services 90,119.00 70 -Supplies _ 52,737.04 Department: 140 - Manager's Office Total: 899,938.00 Department: 160 - Legal 43,335.39 50 - Personnel Services 162,446.0 60 - Purchased Services 23,125.0 70 -Supplies 7,818.0, Departmen Legal Total: 193,389.0 Department: 251 - Police 50 - Personnel Services 60 - Purchased Services 70 - Supplies 80 - Capital VOL department: 251 - Department: 255 - EM 50 - Personnel Servic 60 - Purchased Servi 70 - Supplies Department: 360 - Stn 50 - Personnel Servic 60 - Purchased Servi 70 - Supplies Department: 400 - Parks 50 - Personnel Services 60 - Purchased Services 70 - Supplies Department: 401 - Medians 50 - Personnel Services 60 - Purchased Services 618,7W.00- 0.00 0.00 618,243.00 100.00 % 757,082. 289,509.09 529,795.63 227,286.37 30.02% 90,119.00 5,512.26 37,164.35 52,954.65 58.76% 2,737.00 970.18 9,401.61 43,335.39 82.17% 28,627.13 6,991.53 576,361.59 323,576.41 35.96% 162,446.00 11,967.06 63,999.67 98,446.33 60.60% 23,125.00 37.34 1,147.77 21,977.23 95.04% 7,818.00 575.56 2,306.80 5,511.20 70.49% 193,389.00 12,579.96 67,454.24 125,934.76 65.12% 1W 222,195.00 1,868,734.00 130,832.07 727,000.05 1,141,733.95 61.10% 1 134,269.00 9,938.50 46,737.17 87,531.83 65.19% 105,595.00 105,595.00 6,220.38 28,627.13 76,967.87 72.89% 1,500.00 1,500.00 115.59 346.58 1,153.42 76.89% lic 2,110,098.00 2,110,098.00 147,106.54 802,710.93 1,307,387.07 61.96% 764,304.00 764,304.00 53,703.19 304,738.84 459,565.16 60.13% 44,915.00 44,915.00 6,308.89 19,243.56 25,671.44 57.16% 28,143.00 28,143.00 1,777.12 10,334.49 17,808.51 63.28% MS Total: 837,362.00 837,362.00 61,789.20 334,316.89 503,045.11 60.07% 1W 222,195.00 222,195.00 12,184.11 79,960.39 142,234.61 64.01% 185,932.00 185,932.00 7,828.79 48,323.94 137,608.06 74.01% 3,550.00 3,550.00 178.97 1,846.75 1,703.25 47.98% Department: 360 - Streets Total: 411,677.00 411,677.00 20,191.87 130,131.08 281,545.92 68.39% 657,422.00 657,422.00 43,985.75 243,472.26 413,949.74 62.97% 286,093.00 286,093.00 11,658.41 76,423.94 209,669.06 73.29% 35,071.00 35,071.00 2,190.22 16,133.65 18,937.35 54.00% Department: 400 - Parks Total: 978,586.00 978,586.00 57,834.38 336,029.85 642,556.15 65.66% 151,083.00 151,083.00 10,903.46 58,178.13 92,904.87 61.49% 133,976.00 133,976.00 9,432.15 48,786.98 85,189.02 63.59% 3/19/2015 11:27:43 AM Page 13 of 15 IVtar¢ C2i4ui2fl115 Town Council Minutes Page 53 of 336 Meeting DateP®gel4ZBp2015 Budget Report For Fiscal: 2014-2015 Period Ending: 02/28/2015 Department: 450 - Recreation Total: 550,039.00 550,039.00 17,568.57 105,379.39 Variance 80.84% Department: 460 - Community Events Original Current Period Fiscal Favorable Percent Categor... Total Budget Total Budget Activity Activity (Unfavorable) Remaining 70 - Supplies 14,251.00 14,251.00 0.00 278.86 13,972.14 98.04 % Department: 401 - Medians Total: 299,310.00 299,310.00 20,335.61 107,243.97 192,066.03 64.17% Department: 450 - Recreation 50 - Personnel Services 393,165.00 393,165.00 14,024.13 76,254.25 316,910.75 80.61% 60 - Purchased Services 97,541.00 97,541.00 2,390.90 24,019.20 73,521.80 75.38 70 -Supplies 59,333.00 59,333.00 1,153.54 5,105.94 54,227.06 91.39% Department: 450 - Recreation Total: 550,039.00 550,039.00 17,568.57 105,379.39 444,659.61 80.84% Department: 460 - Community Events 60 - Purchased Services 43,583.00 43,583.00 675.00 14,443.86 29,139.14 66.86% 70 -Supplies 16,618.00 16,618.00Al2,512.2 3,169.89 13,448.11 80.92% Department: 460 - Community Events Total: 60,201.00 60,201.00 17,613.75 42,587.25 70.74% Department: 522 - Community Development 50 - Personnel Services 429,897.00 429,897.00 171,692.48 258,204.52 60.06 60 - Purchased Services 129,839.00 129,839.00 27,453.51 102,385.49 78.86% 70 -Supplies 13,185.00 13,185.0 825.37 3,806.80 9,378.20 71.13% Department: 522 - Community Development Total: 572,921.00 572,9 48,797.07 2.79 369,968.21 64.58 Department: 611- Finance 50 -Personnel Services 266,946.00 266,946.00 503.44 91,5 5 175,365.75 65.69 60 -Purchased Services 116,801.00 4 116,801.00 256.40 46,568.68 70,232.32 60.13 70 -Supplies 3,350.00 3, 0.00 363.75 1,375.03 1,974.97 58.95% Department: 611- Finance Total: 387,097.00 387, 21,123.59 139,523.96 247,573.04 63.96% Department: 615 - Municipal Court 50 - Personnel Services 75,397.00 75,397.0 5,538.64 28,012.30 47,384.70 62.85 60 - Purchased Services 8,889.00 8,889.00 300.00 2,333.80 6,555.20 73.75% 70 -Supplies 1,650.00 .00 299.90 585.05 1,064.95 64.54% Department: 615 - Municipal Court Total: 85 00 6,138.54 30,931.15 55,004.85 64.01% Department: 630 - Human Resources 50- Personnel Services 87,65'.00 87,655.00 7,769.58 25,386.61 62,268.39 71.04 60 - Purchased Services 3,440.00 3,440.00 61.58 221.85 3,218.15 93.55% 70 -Supplies 1,400.00 1,400.00 190.78 245.31 1,154.69 82.48% Department: 630 - Hu sources Total: 92,495.00` 92,495.00 8,021.94 25,853.77 66,641.23 72.05% Department: 640 - Information Services 50 - Personnel Services 191,325.00 13,903.78 75,095.05 116,229.95 60.75 60 - Purchased Services 175,055.26 175,055.26 46,139.34 128,833.36 46,221.90 26.40% 70 -Supplies 25,319.00 25,319.00 7,928.10 36,806.12 -11,487.12 -45.37% Department: 640 - Information Servi 391,699.26 391,699.26 67,971.22 240,734.53 150,964.73 38.54% Department: 710 - Facilities Management 60 -Purchased Ser 98,667.00 98,667.00 6,106.57 71,086.68 27,580.32 27.95% 70 -Supplies 12,375.00 12,375.00 15.24 5,792.04 6,582.96 53.20% Department: 710 - Facilities Management Total: 111,042.00 111,042.00 6,121.81 76,878.72 34,163.28 30.77% Expense Total: 8,600,033.26 8,600,033.26 793,957.04 3,194,116.61 5,405,916.65 62.86% Fund: 01 - GENERAL FUND Surplus (Deficit): -101,685.26 -101,685.26 -20,203.36 3,160,776.68 3,262,461.94 3,208.39% Report Surplus (Deficit): -101,685.26 -101,685.26 -20,203.36 3,160,776.68 3,262,461.94 3,208.39% 3/19/2015 11:27:43 AM N ar¢ CRJui2fll15 Town Council Minutes Page 54 of 336 Page 14 of 15 Meeting DatePAgel438o2015 Budget Report For Fiscal: 2014-2015 Period Ending: 02/28/2015 Fund Summary Variance Original Current Period Fiscal Favorable Fund Total Budget Total Budget Activity Activity (Unfavorable) 01 - GENERAL FUND -101,685.26 -101,685.26 -20,203.36 3,160,776.68 3,262,461.94 Report Surplus (Deficit): -101,685.26 -101,685.26 -20,203.36 3,160,776.68 3,262,461.94 3/19/2015 11:27:43 AM 1CihiwhC2*QQH5 Town Council Minutes Page 55 of 336 Meeting DatePAgdl4ZBp2015 Page 15 of 15 ATTACHMENT C Certificate of Recognition to Chuck Hall TbimhC2*205 Town Council Minutes Page 56 of 336 Meeting DatePAgeI4EQ201S I/,. c " a/ /e/ e; /�' r" e 7 y � e'i e'�2' yvep' PRESENTED TO: Chuck Hall In recognition of your dedication and excellent audio visual service from 2001 to 2015 for the Town of Trophy Club, Texas Certificate Awarded from Town of Trophy Club Town Council T( C*:7 TOWN OF TROPHY CLUB s Honorable Mayor C. Nick Sanders liituchQ*6605 Town Council Minutes Page 57 of 336 Meeting DatePAgeikg8o2015 ATTACHMENT D Certificate of Recognition to BNHS VEI students TbimhC2*205 Town Council Minutes Page 58 of 336 Meeting DatePAgdl4bBo2015 PRESENTED TO: Byron Nelson High School Virtual Enterprise International Students Ash" Murphy, Vianca Santana, Hannah Ricketts, Scott Travis, Syed Hossain, Samantha Mullins, Jett Monroe, Izabella Carvalho, Trevor Rogers, Lauren Perez, Drew Beakley, Ashley Walters, Kien Cao, Emily Birdson, Merry] Kibibi, Wade Lewis, Joseph Cote, Natalie Curtis, Connor Sheehan Business Teacher Antonio Banos In recognition of outstanding achievements, including winning six awards at a Regional Competition, becoming the first team in Texas to advance to Nationals & competing in the Global Business Challenge, Business Plan Competition and International Trade Show at the International Youth Business Summit in Newyork City. TOWN OF TROPHY CLUB RarahQ*r205 Town Council Minutes Recognized by the Trophy Club Town Council March 24, 2015 NO W, , ell Honorable Mayor C. Nick Sanders Page 59 of 336 Meeting DatePAgeI4R3o2018 ATTACHMENT E Proclamation No. 2015-06 TbimhC2*205 Town Council Minutes Page 60 of 336 Meeting DatePAgelWQ201S TCWN C F IRC RHY CIUU B PRCCLAMATICN NO. 2(115-06 A PROCLA MA111ON CF 11H E TOA N CC U N CIU OF THE TCWN CF TROPHY CIUIJ B, 116XAS, IC RBCC G N IZE A RRIU 25, 2CI15 AS A RBC R DAY; RBCC G N IZINC THAT 2015 IS THE 143E ° ANNIVERSARY CF THE HOLIDAY CF ARBCR DAY; AND PRCVIDINC AN EFFECTIVE DA116. WHEREAS, iri '1872, J. Stenling Morton prol:losec to the Nebraska Boand of AgriCc I11c re 11t at a special day t e set aside for the rllariling of ilnees, and WHEREAS, itis holiday, called Arbor Day, was firsll obsermed with the plariling of mone tt ari a mullion trees in N et raska, and WHEREAS, 2015 is the 143 RE' anniversary of the holiday aric Arbor Day is now observed 11' roLghaut the nation and the world, and WHEREAS, Ines care neduae the erosion of ciur preaiocs tolasoil ty wind and waien, cui t eatiricl and cooling aosils, miac enale 0e temperatune, aleari ill a air, prodL ce life clivirig oxygen, and provic a habitat 11or wildlife, and W H EREASI, ilnees are a renewable resource giving us papen, wooc fon oun t orries, fuel for OL r fires, and t eaL ilifyj OL r ccrrirriunilly, anc WHEREASj1,nwhhAerev_en tey are plan1led, are a source ofjoy and spiriical renewal. NOW 11H EMBD BY TH B 11CWN CIC U NCIL C F 11H6 TC W N OF TROP Secilion 1. In the Town of 11ncphy Club, 4 a Mayor and Council urcle all citizens to celebnale Ant or Day and 110 supriort efiorls to rlrotect oun trees and woodlands, and Slealion 2. The Mayor and Couriail L rge all aillizeris to plant trees to glacderi 1e t earl and promole the well-being o111t is aric icic re gerieraticns. RASSED AND A RRROVED by the Town Council of the Town of Tropt y CIL b, ilexas, this 241 day cif Marah 2015. C. � ick Slanc ers, Mayon Town ofilropty Clut, Texas dlow '� -�Jm� Holly Fimbr s, Town Secretary Town of frdphy Club, Texas Ramh(24ur20115 Town Council Minutes Page 61 of 336 Meeting DateP®ge138Q2®18 ATTACHMENT F TCEQ Rules and Violation Presentation Wimi5 Town Counull Minutes Page 62 of 336 Meeting Dan,PAgaIMp2315 Track No. Alleged Violation Status Comments Exhibits 560283 Failure to maintain the Outstanding treatment units: 1. Mechanical bar screen is 1. Exhibit A 1. Inoperable mechanical operational. bar screen 2. Large gap on one side of 2. Gap in bar screen fixed. 2. Exhibit B the above ground bar screen 3. Screenings in west 3. Screenings in basin have 3. Exhibit C aeration basin; been removed and foam excessive foaming in was pumped out. aeration basin. Compliance schedule for WWTP submitted as plant u de necessary to ect this issue. 4. Drying beds with tree rying beds were all 4. Exhibit D branches and growing cleaned. vegetation. Scum cleaned off and pin 5. Exhibit E 5. Excessive scum and pin c is reduced. floc in the active east clarifier 560259 Failure to maintain compliance ON with self-reported effluent ily average 1. Exhibit F limitations: monia-nitrogen excursion of 1.78 mg/L 1. Ammonia-ni n da was reported by the average. District during May 2. Ammonia- Itrogen 2014, which is more 2. Exhibit G exceedance by more than the permitted limit than 40% of t limit. of 1.0 mg/L. 2. The same exceedance (May 2014) was over the permit limit by more than 40%. A notification for this exceedance was also provided to TCEQ. 560321 Failure to prevent the Resolved SSOs of total of 7000 gallons Exhibits H.1, unauthorized discharge of reported for 2013 on January H.2, and H.3 wastewater from the collection 25, 2013, April 7, 2013, and system (SSO — sanitary sewer August 21, 2013; District overflows). conducted adequate cleanup of all unauthorized discharges. Additional Comment Submit annual sludge report to Resolved District submitted last report to N/A (not DFW Regional TCEQ office as DFW Regional Office and will violation) well as to the TCEQ Austin send all future sludge reports to Headquarters. them. TbuuhC2ur20U15 Town Council Minutes Page 63 of 336 Meeting DatePAge15%Q2015 Exhibit A Mechanical bar screen is fully operational. At time of inspection a sprocket for the gear box was on back order from the manufacturer (ordered about 6 weeks prior to inspection). Once received the mechanical bar screen was repaired the same day. During outage time the manual bar screen was in use as it serves as the redundancy for the mechanical bar screen. Ii TbimhC2*205 Town Council Minutes Page 64 of 336 Meeting DatePAgdlWQ201S Exhibit B From rigorous use while the mechanical bar screen was down, the screen on the manual bar screen had moved about 1" offset from its correct position. This was likely caused by a large piece of debris coming through the screen through the night but we are not sure of the cause. The manual bar screen was pushed back to its correct position and is now checked daily (when in use) to ensure it stays put in the correct position. TbimhC2*205 Town Council Minutes Page 65 of 336 Meeting DatePAgelMp2015 Exhibit C Inspector stated he noticed screenings (debris) that had bypassed the bar screen in the aeration basin. Screenings were removed from the basin. Foaming occurs due to inadequate treatment capacity and will be corrected with MBR plant upgrade. Compliance schedule was sent to TCEQ over a year ago and they are aware we are working on the system upgrade. IVtawhCR*)i2flll15 Town Council Minutes Page 66 of 336 Meeting DateP®ge15fp2®1 S Exhibit D Drying beds are the location solids from the plant are allowed to dry prior to being hauled to a landfill to reduce the weight, thus reducing the cost. The District also has a belt press that "squeezes" the water from the solids. Drying beds are not used in the winter as the cold and wet weather does not allow any additional drying. Some weeds had grown in the drying bed areas and al were cleaned out. Drying Bed No. 3 Drying Bed No. 4 TbimhC2*205 Town Council Minutes Page 67 of 336 Meeting DatePAgdlS8o2015 4r !,Pew 40j � Exhibit F A daily average ammonia nitrogen excursion was incurred during May 2014. The sample result was 1.78 me/L and the discharge permit limit is 1.0 mg/L. The excursion was reported on the Discharge Monitoring Report (DMR) submitted the following month (June 2014) as required. Edit OMR Mrnell lP' �1t00N8t75 Mekm: � F .,HM FYlwe WI TROTi Eea+r+N WtM1u rxpon n.xv a sats MOnimrYnq PcaOr1: hei O1/R1/UI N RR/]3lla fbeaideraT.inna /M i N 1W Fw c�+.r11' f LIR a 01! lP/Ml4 R1IrLT N Er.1KIS Pr.Yncfgr Fea[awv WM1 r a1rW Nems' _ tact atam.- xSnerYY� iio bet iNdioargr f11O01} F— NOM 5hO.lnq Param en 1 - 10 of 11 M 11 k IM tires M.nfa^•+f 6acarr.• MfR•• Lds ► 1Lee. N NODI °OaOrd lel oOeaO W 1-Falger.G 0 mf as xw mrr 1-unwrclarta o e0t10 Yxq ±a R3.••—'— I,FMroq'Own.. 0 RN+ea.•. "w.m. l-un�.M � P mem NeY lar q} FhOrNlw: PafTlttY aaafna: IpleclYerga- Ip/IR 4w Palo: 1— OWFYIIY .� LaWN7 Qoe i.rnaa Velure Qeei•ne• Vaau1 i } �� RMfFIt I TI Mot nr IqR] arn�Plt 0 FernN Req. r Iro41 o I o . ;r" ver O MOb1 ..amt o Q 0W.0RFi ..1S WIN NxWMa 11PR1 tYRR- Fr G.uw Imo/ TR0P1N• alAl NA 1 Fa W vY TROTi 100 MN lczd PRNE Fae111trr""r'�' 1W Fw TROPW QA^ TR 79283 TRO1 A Dwa nc FAMW - W 1 00/201Nq �Sulge: INK iT~t— Imo' eanaYRI F1MYpw Waft QYroaNOY 1 YoWq a 2 4arMr N Ca..r..►rr`a 1 V ft eq(L v a. f N -ft ittYMner terry leY lM s -a �a .. 41M.Imrae W. -Wo 4n4f i� rem" r..1* ..mom 14iu� .. b ONNr lMrfmvm mawmr W 1.ar V- o MYnir ao• Per .. f 0.4 •. l9 Wh WAV4 nt M L- MHVnwn IYId V ft.dr W C" .. b m.Nr ReWy.. ..31 0.4 NwNnvF »M.fntW te.r Q 1Gt imhC2u205 Town Council Minutes Page 69 of 336 Meeting DatePAgdl5MoP015 Exhibit G When a sample result is 40% greater than the permit limit, a Water Quality Noncompliance Notification must be submitted to TCEQ. In May 2014, a single ammonia sample result was 1.78 mg/L and the permit limit is 1.0 mg/L. The report was provided to the inspector. [ Unauthorized Discharge Water Quality Noncompliance Notification "See back of Form for Guidance for Completion" Reportable Effluent Violation Other Entity Name: Trophy Club MUD Wastewater Facility I Telephone No (rra etl+rarre}: (817) 43(1-1218 Permittee TaciRegiorr: R4-DIFW County: Denton 'Permit Number: WQ00115430p Subscriber Noncompliance Summary I Description and Cause of Noncompliance (include location, discharge route, and estimated volume of unauthorized discharge): May 2014 the gaily average and 7 -day average For Ammonia -Nitrogen exceeded the acceptable lim is causing the Municipal utility District to be in Non-compliance for May 2014. Duration: Start Date: 57a End Date: 5/31/20 - Or Date Expected to be Corrected: Time: F7 Time: C Potential Danger to Human Health and Safety or the Environment: None Actions Taken Monitoring Data: Data should be attached or submitted to TCEQ when available. Field Measurements Laboratory Samples Fish Killilf yes, estimated number killed): Yes � No ®Yes ❑ No [ Yes F No Actions Taken to Mitigate Adverse Effects; Provided traming. Actions Taken to Correct the Problem and Prevent Recurrence: Training on operation control. fVw1filcation information Information Reported By (NamorTitle): Karl Schlielig Wastewater Superint� Date Reported: 111 4120 1 5 Signature: Note: If this form is being u f a 5 day written report a copy of the Corm should be sent to the TCEQ Region Office, and the original to: TCEQ Compliance Monitoring m (MC224), Enforcement Division, P.O. Box 13087, Austin, Tlt 78711-3887. • If the noncompliance Is an unauthorized discharge from a wastewater collection system, use the permit number of the treatment plant to which the collection system is tied. If you are uncertain of this permit number, you may call the TCEQ Regional Office for assistance. TCEQ-00541 (Rev. 44-27.17) Page 1 of 2 1 awhCR4ui2fll15 Town Council Minutes Page 70 of 336 Meeting DatePAgEiIE BpQ®1 S Exhibit H The District encountered three sanitary sewer overflows (SSO) during 2013. All were reported within 24 hours to TCEQ as required. January 25, 2013: SSO of 1500 gallons at lift station number 4 was caused by a power surge which tripped the breaker to the pumps. Water Quality Noncompliance Notification AMENDED 'See back of Form for Guidance for Completion" Reportable Effluent Violation Other Entity Name: Trophy pub MUD Wastewater Facility Telephone No [M✓r88Mf8M881: [817113t]I 12i8 Permittee TCEQltegion: R4-DFW County: !Denton 'Permit Number: WQ0011593 Subscriber Mille ltompliio xe Sumnury Description and Cause of Noncompliance linclude location, discharge route, and estimated volume of unauthorized discharge): January 25, 2013 approximately 15:30 a power surge caused the lift station's pumps breakers to trip off at Litt Station 4 (Latitude 33.00354 N by Longitude 97.17673W1 causing an over flow of t 500 gallons onto the ground around the Irh station on the got( course at hole e6. Duration: Start Date: t1251201 t Time: 15:30 End Data: 1/25f20 Or Time-. 15:30 Date Expected to be Corrected: Potential Dangerto Human Health and Safety or the Environment: Nor.; ACftm Takeft — - - - - Monitoring Data: Data should be attached or submitted to TCEQ when available. Field Measurements Laboratory Samples Fish Killtlf yes, estimated number killedl: G Yes ❑ No r-] Yes [' No [] Yes [] No Actions Taken to Mitigate Adverse Effects: was cleaned up using shovels. Actions Taken to Correct the Problem and Prevent Recurrence: Station is being replaced with a new lift station that will be monitored by a SCADA System. tri Oft I' iffornwMon Information Reported By INameRitle): Karl Sc#lielig WW Superintendent Date Reported: llli7,dUI3 Signature: Nott: tf this faun b bring used for a S lien report, a copy of the form should be sent to the TCEQ Region Office, and the original to: TCEQ, Compliance Monitoring Team iMC2241, Enforcement Division, P.O. Bo: 11087. Austin, TX 78711-3087 • It the noncompliance is an unauthorized discharge from a wastewater collection system, use the permit number of the treatment plant to which the collection system is tied. If you are uncertain of this permit number, you may call the'TCEO Regional Office for assistance. XEQ-WWI (Rev 04-27.12) Page 1 of 2 1GtaaahQ*6105 Town Council Minutes Page 71 of 336 Meeting DatePAgdIE213p2015 April 7, 2013: SSO of 6000 gallons at 303 Hill Lane caused by a sewer stoppage causing a manhole to overflow. Water Quality Noncompliance Notification •See track of Form for Guidance for completion, Unauthorized Discharge Reportable Effluent Violation Other Gen Entity Name: Trophy Club MUD 1 Wastewater Facility Telephone No: (817) 682-4600 ti Permittee © Subscriber TCEQ Region: R4- DFW County: Denton 'Permit Number: WQ0011593001 1None0mp1ian0e ;Summary Description of Noncompliance (include location, discharge route, and estimated volume of unauthorized discharge): April 7, 2013 approximately 16:30 a stoppage In the sewer line at 303 Hill Lane, Trophy Club, TX. 76262 caused a manhole to overflow approximately 6,000 gallons flowiing in a north direction. Duration: Start Date and Time: 4/7/2013 at 16:30 End Date and Time: 4/7/2013 at 17:40 QL Date Expected to be Corrected: Potential Danger to Human Health and Safety or the Environment: None Actions Taken Monitoring Data: Data should be attached or submitted to TCEQ when available Yes No Field Measurements Yes No Laboratory Samples Yes No Fish Kill If yes, estimated number killed: Actions Taken to Mitigate Adverse Effects: MUD staff used Vac -Truck to suck up any standing water/trash then ighUy dusted with HTti around area ActionsTanen to Correct the Problem and Prevent Recurrence: Sewer line was inspected using camera equipment to find cause of overflow and to address problem. Stoppage was cleared using yet -truck, during further investigation staff found that further repair of the line will be needed. Verification Information Information y a Karl Schhelia Waastewater M Date Repo ed: Signature: ft �Liifc.�iC, Not : If this form is being used for a 5 -day written report, a copy of the form should be sent to the TCEQ Region Office, and the original to: TCEQ, Compliance Monitoring Team (MC224), Enforcement Division, P.O. Box 13087, Austin, TX 78711-3087. If the noncompliance is an unauthorized discharge from a wastewater collection system, use the permit number of the treatment plant to which the collection system is turd. If you are uncertain of this permit number, you may call the TCEQ Regional Office for assistance. TCEQ 00501 (Rev. 09 07 10) Page 1 of 3 TbuciiC *205 Town Council Minutes Page 72 of 336 Meeting DatePAgel62BpQ015 August 21, 2013: SSO of 70 gallons at 350 Quorum Drive caused by a line stoppage causing overflow at manhole. Water Quality Noncompliance NOtffication 'See back of Form for Guidance for Completion* Unauthorized Uischarge Reportable Effluent Violation Outer _�■. •- -• Entity Name: Trophy Club MUD WastmaterFatdlity Permittee TCEQ Region: R4 - DFW Subscriber - Telephone No (9ff9lTlpMpll): (817)430 - County: Denton - - aPerfrtit Nwnber W0001159300I Noncompliance Summary Description and Cause of Noncompliance linclude location, discharge route, and estimated volume of unauthorized discharge): st 2 T. du 13 approximately 9:00 a line stoppage at 350 Quorom Drive cause approximately 70 gallons of sewage to How out of a ole at the above referenced location Duration: stjrtDatr, BJ21/I3 End Date: 8I21113 Or Time: 4 0t] Time: 9 10 Date Expected to be Corrected: Potential Danger to Human Health and Safety or the Environment: None — Actkms Taken - - Monitoring Data: Data should be attached or submitted to TCEQ when available. Field Measurements C Yes I— No Laboratory Samples fish Kill(If yes, estimated number killed); Yes C] No i Actions Taken to Mitigate Adverse Effects: Area was cleaned up with shovels and HTH. Actions Takers to Correct the Problem and Prevent Recurrence: ine was cleaned out and camera -ed to ensure problem was corrected. Information Reported Sy (Nam*/Titlt): Karl Schlieiig WW Stsperirttendeet Date Reported: 6!22/3013 Signature: f Note: If this fours is being used for a 3 -day written deport, SCOW of the Norm should be sent to the TCEQ Region office, and the original to: TCEQ, Compliance Monitoring Team {MC2241, Enforcement Division, P.O. Box 13097, Austin, TX 79711.3087 ■ H the noncompliance is an unauthorized discharge from a wastewater collection system, use the permit number of the treatment plant to which the collection system is tied, If you are uncertain of this permit number, you may call the TCEQ Regional Office for assistance, T£EQ•00501 i9ev D4.27 12+ Page 1 of 2 16t i=hC2*QQH5 Town Council Minutes Page 73 of 336 Meeting DatePAgd162Bo2015 ATTACHMENT G Updated Strategy Map TbimhC2*205 Town Council Minutes Page 74 of 336 Meeting DatePAge1ER8Q2015 TOWN OF TROPHY CLUB TO MAINTAIN TROPHY CLUB'S STANDING AS A PREMIER RESIDENTIAL COMMUNITY AND A "GREAT PLACE TO CALL HOME" BY PROTECTING AND PROMOTING THE INTERESTS OF ITS RESIDENTS, BUSINESSES, AND PROPERTY OWNERS. o crn rffre"7i 1 i ti rc iVuw Minutes Page 75 of 336 Meeting DateP&ge16Bo2013 ATTACHMENT H Authorization for Professional Services TbimhC2*205 Town Council Minutes Page 76 of 336 Meeting DatePAge16BQ2015 tnp feague na II 8 Perkins AUIIHORIZAIION FOR PROFESSIONAL SERVICES PROD ECI N AMIE. Traiphy CIt k 2014-2015 CIP Sired Roconstrt than all Pabbic Becicih Drive, Ti mbosline 0. BIP in Oak Ct Trophy Cub, Texas TNP FIROJ ECT NUMBER: IR01411991 Cn11NT: Towni of Traplhy Club Stephen Sslidel, lown Malnager A DOR ESSI: 100 Muni iii pal Drive TreplhyCltIli Tiaras 769162 Trophy Club ICLIENTJ hereby requeslsl w4 autharizesi league Nall and Perkin% bK.,i ilCONSUIITANT) to perform it a hIllowing services: SCOPEI OF BASIC SERVICES: Rrov Ida Civ it E ngineerir g fa i reconstrr ct on of Rebble B ead' Drive, Timberline Cot rt and PW C ak Court and drain ipq by prcwemenh for C Ypres: Cot rt. A detd lied scope of services Is Inc uded c s A ttadvment W cin d is made a part hessito. COMPIN SA11ION to be or a k c : is of the follow Inge 1. BASIC SERVICES: The CLIENT agrees td pc ) the CC NSU UTA NIT a fixed fee as fol law s: Pel: b hi Beach Di iva lopograpHIc Surveys Rght Thousand Dollars ($>LSAM), E%ineeririt ilDesigr, Bidding & Constnictioni AdmlrI.J,i SevenUThousand Dollars (570 Construction Staking: Twenty Thousand Dollars (520.0001 Timberline Cat rt 1Iopogrc ph k Sur4) Four Thousand Dollars ($4.0001- Eaigineering IlDesiiln,, Biddir i 8 Ccinsl n ci ion Admin }: Sixteen Thousand Dollars ( i 16.000): Construct on Stak ng: Four Thousand Dollars ($4,0001 Pini Oak C eurl Topographk Survey: Eight Thousand Cioiiars ($8-0001: E:ng)needng (Desig(n, Bic c Ing 8 C.onstructior Ac mirj: They-onk Thousand Dollars ($31,000) Construdor Staking: Ten Thousand Dollars ($IO,Q= Cypress Coulrl Drainage lmprovamenh Topograpbk Survo)ji 1'wo Thousanc Ciallars ($2A001: . ghleedr,g IIDeggn, Bidding B ConstructW Admkrj:i Seven Thousand Dollars (VAM) Construction Staking: Iwo Thousand Ei to tars 1$2.QM) pp�� 1100 Macon Street • Fort Worth, Texas 76102 4 817.300.6152 phone ��II ,�.� NWzh(� a 1115 Town CouX#I M A(Q1b, 230 Page 7v1vw Winc. corn TBPLS FirrRAggtj f 6� CeF�gdl®8pQ®1 S jKtnp All C VIL EN GIN ERRING (referred to herein as BASIC SERV ICES] are out fined In Atfaahmenf "A". 2.1 REIMBUFSIABIIE EXPENSES: REIMBURSABLE EXPENSES will tonsil of prinlrQ, reproducHor, CAD Plotting cosh, delivery charges, mileage, park ng fees, st bm ittc I feel, and application feels. Shmdard relrrik ursablle expenseyi ares outlined in Attachment "C ". I AUDITIONAII SERVICES: AUDITIIONAIL SERVICES shall be any service provided by tie CCNSUIITANT whid is not spedfkally Induc ec Ir BASIC SERVICES as defined above or c allneated in Atk dnnent 'A'. AIDUITIONAL SERVICES shall include, but shall nct be Ilm ltdd to,. 0.1 SiubcontraddAarges nat cescrilbed Ir BASIC SERVICES( ou Attachment'A'i b.] Envlronmerft I Assessmer ts; cj Rroperty Rezoning,) d.j Restriction Varianollm; *1 Aband onment or vacations of E asements, f. Hreparation of Easements, or Agreements; g.) Abstract Services or Easement New rah; h.) Pu E 11a Water ou SclnitarR Sol~ hr provements Ilpelrformeid unc an TCMUCI A greemrentj L) Trips anc meetings be)onc a 715-n ile uadlus of fort Worth; AIDIDITIONAII SERVICES shall be car sidered additional wart and shall be rein k ursed al slardaud TNR hourly rates or TN R slaridard rales for items provided ht -hot so, ou direct expenses tmes a nwi iFlifer of 1.10 for non- labor, subcontract or mil eage litems. SCHEDUIIE: The proposed services shall begin within 9 working days of autharliatior td proceed. CONTRACT PRCIVISIONSI: C.ontrad provislonsi are atladrec Naretc and rata a parl hereof. Please eseerle and return a signed eoFI)r foci our flies. PeeeelFlt of ani executed coFly oll this contrad will serve as notice td proceed. Nc wort shall cornmienice on the projecl un M ari eexecuted copy of this contract 1s receive c by CC NSULTANi. By signing below, the signer warrants that he au she is autforizec to exectite binclIng coritrach foil the CURNT for the services indicatec . Approvec by CLIENit Treptly C luk TDFEFirm No. 230 TRPL.1 Firm No. 100116-00 AcoeF ted by CC NSULTA NT: Teague Nall and Perkins,10C. By: V LTom Rutledge Title. Prfr *V. Date, Menh 1, 2015 Page 21 WlJmchC2JurMl15 Town Council Minutes Page 78 of 336 Meeting DatePAgdlEHp2013 ATTR CIHMIENT 'A' I1IEMI ZEE? SCORE OF SIE RVI CESI RRC J EC 11 DESCRIPTION tnp Nayw na 1 i p�kla� The Town has elected tc reconstruct Three reisidential alreet, that ares showing signs oil distres sec and ftliling pavement as well asl address deficienciiesl in tte drainage systems. Thode sireets are Pebble Beach Drivel, Pin Calk Court and Timbedine Ccurt The stree'tal will bel reconstn.lcted to the samle width using updated Town standards for pavements sect'orls. In addition, the drainage systems will be evaluated anc upgraded to rr eet currelnt Town standards as pari of Town's drainK a utility. In addWon to 1 h ese three st rete t reconstruction projects, drainage improvements will be designed for C y pressl Ceurt of Hogan's Glenn. An undergrot nd drainage system silong with curb inlet will be designed to exteik the exleting system and alleviate some floodin£l. Bisting wateriinesi will be replaced and reconstructed td meet Munic'pal Utilibl District sl andarde . This efibri is Ding performed under a separate agreement with the Trophy Club Municipal District and is not part of the scope of this agreement; that work will be coordinated with the proposed street and drainage im provementil. TOFOGRAIPHIC SURVEY Flrepare a topographic) survey foal the limits) of the roadway and drainage, improvements showing one loot contc ur intenialsi with an accuracy c10.1 feet. Survey th a existing improvements and all risible feahlres that area necewiaryl furl er4peering. Locate all existing walen, sewer and drainage utilities verticadil wind h orizonts lly using the City's GPS monument` as control. ENGIN136RING Contract Documlent Upon completion of the topographic design survey, TNP will begin design fdr street reconstruct'on arc drainage stddieis to identify drainage improvemierts. The Engineer will coordinate his wcrN as necessairy to interface with the Towr and provice periodic Lpdaies as well as mieet with Town staff tc review scopel, estimates and schedulds. Cnce final plans have been completed, the Consultant WIl deli%e+l originsil plan documents with 9ngineer's seal and sigrature, suffcieni fori printing and disiributien lbri bidding. TNA will prepare final cost opinions upon delivery of final contract documents to conflrm pro�lect budget. TNR will present to the Town cot, ncil the overall project design, cost and schedule as necessary pric rtc bidding. Once plans are apprloved to m civ a forward to bick ing, TNA will reproc L cel the contract documentt fclr 1 dist ribut'c n to perspecti%a b4c: ers. TIN P will represelrlt 1 he pl ans and answer questions to perspect ive bidders and issue addenc ums as necessary). TNR will represent it a Town at the bic opening to receive and c pen I: ids and i:pepare a bid tabulation of the bids. TNP will review all bids and ex aluate the apparent low bidder a nd mlake necomm eric al ion in writing) to the Town Council as well a present the bid t c it a Council in public hearing as necessa ry. TBR Frrm No. 23a P013 TBPLS Firm No. 00116-W 1GWzh(2AjQfl115 Town Council Minutes Page 79 of 336 Meeting DateP&gel( BpQ®1 S ,^�, tnp Ilp"41 4 ConstrucCon Phase TNF will facilitatd the execution of the cadract documentd by the approved lows bidder. Oncei the contrads are executed, TNF wf II prepare falr and facilitate a preconstnl ction conference H ii h 1 he i caritracl or, his subcontractor and Town staff. TNP will provide camstnuctiorl administrai ion to repirmni the Tlown during construct ion and provide or site representatic n once each were k i o admi nisiter 1 he cons ract (not lrispW) as mecessa ry and to facility to the oversight of constr. coon. 11 is anticipated 0 al the Town wil I provid a their own site inspections during construction. TNF will provide written responses io R1FI's, Change Orc ersi or of h er writter documie nts required for completion of tip work as well as review pay alpplicaitia ns fromi the cantracta r. Al 1 he i core pletion of 1 he work and upori notificeition fromi the Clie:ni, the Consub nt will prepare a written punch lisl with a fclllow LFI to ariy outstanding items or issues until Final Acceptance olltha work h given- TBPE Firm No. 130 Page 4 TBPLS Firrsi No. 100116.00 PbmehC2Ju Mll5 Town Council Minutes Page 80 of 336 Meeting DatePAgelTdBp2®1 S t98T.tongue nail A TTACHME NIT1 '0' PROJECT SCHEDULE Project Schedule) TNN sHall endeavor to accomplish ttel work In a000rdcnee with the schedule1 requested b7 the CLIENT. Hkwever, prior td beginning worn on this asdgnmeM,, iNP shall be ac vised of the antidpatelc schedule for the Flroect, Inc udklsl specific dates for various suk mllttah aric reviews by the CLifiNT arid/or others. iNP st all informs CLIENT of any conflicts with the proposed schedule within five Irq days of recelpi of this information. H is ur c elrstoc d and agreed that the objective of all Involved In this pro ed 13 produce and piiovide quiality and complete infonmlation and deliverables which recitilreni a eorlsicarable amourit of cocndinatfon avid cooperator, as well c: adequate time for resec rch, analysis and c evti* mens It is also undersiood that TNP's at 11" io perform our scope oil service s h dependent upor inform atkx being Flipvldec and reviewed b) othe rs in a timely manner, and that adjustmeo In schecule may be raclul red should Inlformciton or review: be delayer. During the procemii of desigrl aric plan c eliverables, Th V* III Firovide update c projects schen ules. TBPE Firrn No. 370 TBPLS Fire IW. 100116-00 Page 5 1VhmchC2Jur flll5 Town Council Minutes Page 81 of 336 Meeting DatePAge171Bp2®15 ATTACHME NTl V PIROVISIIONSI 1. AUTll*W"TiON TO PROOBE11 Silgnkg fill l s eenaerl shell be cm*ued as afttmOm 01 (IL ENT for TNP, I me to proceed vim fhsl work. urine 01hetwee provkled toll k ilii 1 a weeanett 2. LABOR COSTS TNP, lr0 Labe Coatlshd Ile taanmcua ofsft* pate TIP. Iml ernpioyeef Ibal work pomrfomied a CLIENT1s Projeq plea al sIII e, peroento of and mail x!into Mel al payrolk*11ed lexea pepmI11s, puri enc bamni I DIRECT E7iFBNSIEKI ThR Indy afrea E)porhses shat be ftal oast incunied on oil dirndl toil the CLIIENTis Projedl Inc udinc but not Mint to necessary im nsportatial cost Inc uding m Usage at TNFi, Inc is oamenl rate when is, a lb I employee 's, a utornot ed are used, meals btgirg, laboratory tests, compute sentces, telepha e. grin" a nc bindini; charges tines a muttl w c 1.10. RekinbursemenI for tliese expgnses she 11 be on the base oat actual charges whw furnished by oamretdal sources am an the bests of WA corm dal charp when furnished bl TTP, hoc. L OUTSIDE SEIRVICEII When Iscrnics 011 serviom arae furnished by an mblde execs, an additions anvA otl HMI (achw I an 6nmes al mApler of '1.10] shall be added k the cos d Meese emvioes lex TNP. Im'a costa L OPINION OFI PROBABLE COST In WavidiN all lorobable cost to CtNENT undarsttaxls Chad TNP, Ina has no cmbnl ova construction costs a the prig oar labor, equiprnerht on nm)beriau , a i over Mel Cot Itradtanr s method d pnicmg, ane that to opinions d probable on provided leo CHEM are to br enact all the beats of the dmrlgrI pn>llosSionai's ggMlCadm and egerianaq. TNP, Inc makes no ward, a gxessed on hrlpilad, as to the acauecq of such opinions a corgmed to bid om actual costs. S. PROFESSIONAL STANDARDSI TPP, inc, site be w4mrrsbla, to the I" of warps mctr presmrfiy maintained by other ixadidng proballonall engineers in the same) tM d work In foo State of Tom for fie prdasaicnel and iechnicai soumdne m , acarrecp, and adequaci of et design l drarkigs. specilicallc s, and 01her no arx ma*M krmehel under this Autmdzdm . TPP, Imc makes no oMar waaaargr, ar pressm or inpNed. T. TERIMNJI TION Either WENT or TNP, Inc mel ferrniak this euMrorimdon bj gMN ' 10 days wriUer rl0fde to Mol odor parte. k sod even CLIENi I fat br9*1 poll TNP, Inc, i tonal for aril work prarioisll authoriaed and pmiamed prior to s%dn elate ol bOrimaMOr. . NI no notice d brmrliation h guyen. rdadonship and oblipti a oareelm bl fnhI Aufrorkftl stat be terminated upon cornipbMon of al sWiabk requirenienh of Mill I Flutrextzaton. L MEDIATIC N In m soon to MOM ant mxxhi S Thal orbs dakq fie design oa construction mil thel projed o i following fid cornpifori 0 the pmod MMI CX ENT ane the ENG DEER agree that al dbpufet I beWeen tman ariahg out d or mlafnt to thk AgImernnant" be mbnftd to rombindint medief m odes to peruse nvA Ay at roe Otherwise. Thol CL EN 11 and the ENGINE EIIR further agree to include a simmilaan mec Fatah pro isim u all agmernents with irx epemhdm t co rbatdoms anc consultant retch ex foi tnml pmjec mite to require al indepedm cordracbrs and corimi Ilarmt retained also t it dude a * il& mediator provision i al agmenwits with subcontractor, subaom rats m *ton o i fatxbcaM oro retairmm , til pmvvulrg foil nmeiiallon as the primery method fon dsl ule resofulior bO~ tin I pantie b those a finemnmtts. L LEM EXPENSEII In the eve nl legal action h i broug M by CIEiNi air TNF I. Ira againer fid off to ernbmd arty aril the obligatont hereurdel oii arising out c any dispuk I omoemirp the terms anal condltlora hereby aedK the bekg pmV shall pay ibrl prevallrX pmarg such meesranstok arncunb bbl cowl costs army s peas as meII be sok by to court TUFF Rrm NO. 2130 TOM Firm NbL i Ont ta'M ,A trywi nail 10. RAYIENT TC TNF( MCI Moles halm will be Issued bl TtiP. Inc, for aN wale Woman mder the hump of 1hk algreemerN Invoices am dual and payable on mceipt III payment k not mostued wkhk 30 dap olkwilim dada a I work on CX IENTIs projecd shal aerie and al work prods mer and daasrannt shal be wNM add unf payment h received bl I MI. Tkne m hall be added k the g roject schedule fail aril work stoppages msuNing trorml C LIEN Ts Wm leo code peyrnenl wthi 30 dap shit invoice dais Weaed at the rale of 1%% per morilh will be charged on al pmt -duo amcunfs, unless not pem*m Iry near, In which case, interest w 11 be chergec at 1he hjg het a mound pen n tee by low. 11. LW ATION OF LIABL" TNF. Ind's Illabillilly to fa CLIENT for any case a oorniblinatim c aasm t, in tare aggnirgallakdWtansorm no gammaditr Mbar► Moe fee maimed ender foie aWwnenL 12. ADDITIONAL SERVICBII Serviced not speckled asBasiclSenelload In SmxA s m i iltachowl 'A' wIN 6a pmvldm by TNI, Inc as AdclNonaf Sanrioss when remtuimc. The CLIENT agree uW execuldon mil tie confirm fiat no ackitionel autrorizaton t required. Fddillonal smvim wit Ile pack! far bl CA IENT as it dioaimJ h ArMdr I ILCompeaadonl. 13. SALES TAX In aiocordt nae with the Snake Sated Tax Coded contain surveyicg servicer are burabk . Applicable calm tar' h W hrdudsc k Meal fed sal forth and will be adder on arx eblecked when rrmquued tot sfeb lar. Salsa bat all Mee a ppli ibte rake will be hrdicaled on Invoice stalervisift 14. CURVEYINCI SERVIO MI to arocadenoewkh fu I Hrofessiorrel Land Smxv ft Pmarl W Act d 1989, to CLIENT h irrtommcm diet an1l oomplahrb aibou surveying services m>tl be forwarded t Meal Taxes Board of Pmkukx al Lend Sumeyhg, '12100 Pal 35 Cidel Building A. Suite 151, W,230. Aknsdn, Tbms 787 53.15'14 2M283. 151 LANDSCAPE ARC,HITEICiI SERVICES The Texas Board of AaahNac t rall Exec lners tram JuArdictIm oval Borrow Is regarding h 1 profeealonal Amcill es maw persons mill 1 red oro ImidamxMne amchibxli let texas. The CLIENT h linbrrrmed that any oompbrhrb about landscape arcnMm is servicer be brwmW to the Tlexes Board of ArdlleckrnN Exmnimrs. Bobbi BuNdhrg: 333 Gmadeurpe, Suib 12.360, Arsli Texas 787111, Idepho a (512) 305.9000, Fkx (512) 3054W, 1111, MNiALN)Rr CILAiJSII Ir mase any one on more of to provisions exantahnem k thb A400nent shell be held Illegs, the enforceabillih of thr rem hrirg provislonrl co Trial c limen shall not be 01111) em 11h rebl. 17. PROJECT SRB SAFETY TIM, Inc has no duty a resroratoifg fol projed sAa =f*. Meer and metiock o a(audior and Pbsft sell ems ile I sok d to cm*acbr. 11L GRAIW GE CILA USE Thd partes to ants Agre mrd recogniael fatthe devebprnerd o meal property has the poberhfa to Incess a wets runoff on dawrokesan proprides ON that such Increase tr Wd Increaasem ane poasM d water carnage to downefseam propenes. The CIE NI aagmei to hmde m and hold the ENG iNE S han, ase imam argl comm ad claim and damages whimi, dee* oil Indirectly, tom milt ori drainage dmnega to downaNeenl propehrfesroeauNimt bomthedevelopmerhl and donslnxaiicr offm Pmject. CI.IE NI shal no be mequied to mi nburae ENGINEEF fon amnlf dente ori ecpansss miss g out d the Project N I h defmmmined by a meat of competent juriadlcfor fall ENGINEER was negigermt i the perfonvence me itll Qumlml and obligations, aim tsal ENG NEER s neglgamm wap tul dkw cause of demnege b s property downa0eem of the pmod. 191. CONSIIRUOTION MEANS ANO METHOOS AND JOBSII E SAFETiI Mears and menthols mal construction and jobaik safety am the sofa mspm b* oc the contractor, flit mnhCMuh2fltl5 Town Council Minutes Page 82 of 336 Meeting DatePAgdlTMp20155 4^1np ATTACHNIENT tq' hayue "*e • �-� TIEAGUE NAIN AND PERKINS, INC. Si andard A ate Sdteduls for T me and E xpense Conh acts E#ecfiv a January 1, 2015 tcl December 311,, 2015+ QlILTJ R AMdunw&mb&nh=4= F rind pal Faus To Pert How $190 - $1240 76ani Le aden $145 - 31220 Pei How Senicli Proud Manager $16C - $1225 Pen How P roles Mar cWl l' $110 - $1175 Pen Hat r Sank r CCINS ULW T $18a - $1225 Per How Plrciject CONSLIVIANT 1195 - $1160 Per Hot CONSULTANiI EI/IV 11105 - $1:15 Pen Hour CON SUIL7AN11 /0 $ 8:1 - $105 Peir Hour Landscc pe A rchited / Piarmein 11110 - $19CI Per Hour Landsecpe Designei 3170 $LOCI Per Hour Serlior Deligwr 31105 - $1310 Per Hour Designer 31100 - $12C Per Hour Senior CAD 71edx Ic an $18:1 $110 Pen Hour CAD lied niclon $160 _ $ l OCI Per Hour IA CON' 1IUI 71AN 1 $941 - $1515 Per Hour Cie Irina 1 $ISCI 11610 Per Hour Resic ent F rolect pepreseMative $741 - $130 Fler Hour NOW Manx yen $941 - $130 Fier Hour Senion P OVVI Agent $901 $195 For Houl slow A Hent $741 - 11100 For Houn Seriion Utility Coc ndinator VIS - $115 Fler Houn Utility Cookinator $70 - 3195 Per Houn Interr $, 0 - 3160 For Hwn Survey Manage r $15C - 11200 Her Houn Fleglistwed Plrofer conal l and Surveyor IIRIF LSI $1310 11160 For Houn Field Calaldkmtor 11901 - 11110 Fier Ham SVL on SoAx Survey liedmidar 1145 - 11110 Pen Houn Sures y Todrrk lar 11415 31100 Pon Ham 1 -Person Field Crew w /Equipnwmt** $120 Pee Houn 2• Persod Field Crew vi/Equipment" $14 5 Pen How 3 -Berson Field Cn w w /E4uipmer "' $145 Pei Houn 4 -Pierson Flleld Crew w/6quiprnent*" $1901 Fon Hai n FloggeIr 1140 Flan Had n A bstracic r [Firoperty Oeed Neseoi,6] 1185 Plea Ha n �Iseeui� t dit t3Dhd LTAIII OM (M SUE Projed Manalger H2116 Eak $185 S L E CONSULTANT $1410 Sr1. Utility Location Spedalisl 495 Utllitil Locat an Specialist $175 1 -Person De!' gnatar Crew w /Equipment $115 :I-Poisor Designator Crqw w/Eculpment $1315 51 -Person Vacuumi EAca%ator Crew w)8quipmerrt $11201 (Trawl and Stand -b)) SUE QL-A Asst He la 10 < A ftr" $9001 per hale SIUE QL• A 1 est Hale (>4 < 6 ft)'** $1,100 p lar hole SIUI QL-A lest W Is (>6 `� 8 h)**" $1,3110 per hole SUIEI QL-A lest Hale (>6.S l Ofl)**" $1,5310 per hole 91.11 QL•A lest We (>10 < 12h)-- $1,770 per hole SUR OL -A lest Hale (> 17 S 1 A ft)*' * $2,OOC per hole AN abconkadoc ane ouMowed sovim dafi be b&dl d rafts comparable ra TNP'i bilfing rode, abon or cool Nam ai mm ft" of i.10 • llafes shown an for call, da yaw X111 A and are owed h1 da a in sobsequaW years •"Equipmml may iwkck Tm* A TV„ Rebelk lbrm Sh"j, GP;1 Lhrb a w 019ft Leyd. *'** Pricings hW%x6 Z-Perrml crew deApoo mp for tzamiNon, vehiab cosh, and field) sv kvfi" I ori NO. 2 X I TBPLS Firm No. AX1116-0(I Page 8 IGtatR¢ Qg)M 1115 Town Council Minutes Page 83 of 336 Meeting DatePAge172Bp201 S ATTACHMENT V 11E AGUE NAIL AND PIE RKINS, INC. Staridand Elate Schadule for Tiff 41 arid Expense Contrach F alrrit urselc ainect Cclst Items Effed vel January 1, 20115 td December 31, 2C 115' A Photocd pies $0.1414/11 letter, lagan and 1 1 " x 17" size band Flaper, B8 W S0.77C 1 / sf letter„ legc I and 11" x 17" bone pclper„ colas flubft $0.164/0 letter, legal arc 1 1 " x 17" bond Flapeq 88 % 8 coil n Rl $0.144/sl 11 " x 17" size bond Flapgp4 B8 % 81 collar $0.5C/ef 912" x 34" and larger bone papelu an velhKn, B&W & alar $1.0CI/sl 22" x 34" and larg1er mylar or acetate, 68 W ale $0.561/mme Plans an Qf $2CI/each TBPE Firm lie. 230 Flop 9 TBPLS Firrn No. 1001116-00 WhvzhC24uMfll15 Town Council Minutes Page 84 of 336 Meeting DatePAgdIMp2013 ATTACHMENT I 2014-2015 Capital Improvements Projects Presentation TbimhC2*205 Town Council Minutes Page 85 of 336 Meeting DatePAgdIMp2O1S C TOWN OF TROPHY CLUB 2014=2015ftz: .......�, CAPITAL IMPROVEMENTS PROJECTS TIMBERLINE COURT, PIN OAK COURT., PEBBLE BEACH DRIVE & CYPRESS COURT TOWN COUNCIL MEETING MARCH 24, 2015 14mr,c Ugui27115 Town Council Minutes Page 86 of 336 Meeting DatePAgel7Hp2015 tnp teague nail & perkins lfibkmhC2*QOH5 Town Council Minutes Page 87 of 336 Meeting DatePAgel7Ao2G15 r .. `•s- a Alt . � a �� -' '� • 1/ '�' ++mss . th 9 F ' Tz � ,� 4 ,c ,�: • ! �` �_ r _Ili .M .t_ • � 'fir f i f I..� !'r'� ` ...J j �� - .'a' �- y fA oto fie � ._ - � � , �' y M � ...:� ' ,�_� • � rX ( , � "*rte" •� ,� ; tnp teague nail & perkins lfibkmhC2*QOH5 Town Council Minutes Page 89 of 336 Meeting DatePAgel7A8o2G15 A. B. C. D. E. F. C.I.P. Project Co Timberline Court Pin Oak Court Pebble Beach Drive Construction Cost Subt Engineering Fees, Topographic Sury Constructi to lfibvzhC2*Q0H5 Town Council Minutes st Subtotal — AL CIP COST — Page 90 of 336 Est. 29,00 $278,000 640,000 ;047,000 $117,000 $ 30,000 $ 34,000 $181,000 $1,220,000 tnp teague nail & perkins CIP Budaet $130,000 $325,000 $665,000 $1,120,000 $135,000 $ 34,000 $ 34,000 $203,000 $1,3231,000 Meeting DatePAgelMof?015 A. LaiI. D. Cypress Cour Cypress Court Construction Cost Su Engineering Fees Topographic Survey Construction Staki-A Cost Subtotal — . PROJECT COST — tnp teague nail & perkins t. Costs $"w'65,000 $65,000 $ 7,000 $ 2,000 $ 2,000 $11,000 lfibvzhC2*QOH5 Town Council Minutes Page 91 of 336 Meeting DatePAgelEBpQ015 tnp teague nail & perkins lfibkmhC2*QOH5 Town Council Minutes Page 92 of 336 Meeting DatePAgdl98Q2015 tnp teague nail & perkins lfibkmhC2*QOH5 Town Council Minutes Page 93 of 336 Meeting DatePAgelMo2018 IUWzhC2*r2fltl 5 Town Council Minutes Page 94 of 336 AWu I i ' .. �1i .moi � ..r - - i'-+�Pi.4 .� 71 ��+'� �� ; �. �• Y� . )00, `•r. s. a - - .. -. - A _. Page 87 of 117 t n p League nail & perkins lug., caNC caNc � --/W } sq n e Q I m 11T 1198 1199 o ERIC & AMBER D 2 TI MEFRIJh TROPHY CLUB, SHANA S & JOHN D SHODEN 1 TIMBERLINE COURT TROPHY CLUB, TX 76262 WbvziC2z1ul2fll1 5 Town Council Minutes Page 98 of 336 1201 CURTIS R & EILEEN KERN 4 TIMBERLINE COURT TROPHY CUB, TX 76262 1200 JAMES E MOAKE, JR 3 TIMBERLINE COURT TRCPHY CLUB, TX 76262 I `V Meeting DatePAgelWp20155 TROPHY CLUB 'MLUAM F & MARIE TR LENS 8FI710m 7EW TIMBERLINE TRDPHY CLUB, TXDURT 76262 CA®. ®o Pa. m i P.R.®.C.T. COURT & KLISTA LOOMIS 7 TIMBERLINE COURT 1203, e TROPHY CLUH. TX 76262` 1202 `+ DANIEL A & SHAUNA F RECKMEYER 5 TIMBERLINE COURT TROPHY CLUB, TX 76262 1 55E R - CCNC CONC DRIVE DRIV 1 \ gar YARO UG X 1204 9R1 M ...... _ 1 _/ O6NC DRI4E 1 S� S / x / g c B BCK STOP u scR q i RRICK F :A(*I I K Q)RIVE / _ - BRICK / IAS ` RfDCJf 6R4CK lug., caNC caNc � --/W } sq n e Q I m 11T 1198 1199 o ERIC & AMBER D 2 TI MEFRIJh TROPHY CLUB, SHANA S & JOHN D SHODEN 1 TIMBERLINE COURT TROPHY CLUB, TX 76262 WbvziC2z1ul2fll1 5 Town Council Minutes Page 98 of 336 1201 CURTIS R & EILEEN KERN 4 TIMBERLINE COURT TROPHY CUB, TX 76262 1200 JAMES E MOAKE, JR 3 TIMBERLINE COURT TRCPHY CLUB, TX 76262 I `V Meeting DatePAgelWp20155 tnp teague nail & perkins lfibkmhC2*QOH5 Town Council Minutes Page 99 of 336 Meeting DatePAgel&8o2G18 . t l x f� `�,` a �. 1 "'�. ..'fin ;. ri• • y"�",`''f�' - a. �� a+._ 1 r . ;ow . •. ..� , e ``=.�* ,r��\, `.A *,sip yL�.' . _ - w yea �.1"tIN Aw w.. 41 1 r} 4 X` 1 � 1 - 4 •;'1 - 'P R4O� \ • tit, ; .�OR .r r. 2 ';� , + r '` &• op- J - .. 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TROPHY CLUB 1 574 ® w ' `�i�IN im RR mcH o —HY cRius, aix Vezaz eECFWY! 81x Y CRAIG 5 k oµpA R RpR6-R5 1 ` moPHr nua, m °eas r , Nwa r aye. ra z ' ' CAL J, Pa. 8HU aE©r A RIf mrpHr ixAi—P.RD.C.T. 1 mower o1.. rx°iezaz , ' _ — '-RCP 571 570 ANN—H. LB U nzez�Nc , it I p zF- -1 moves. aea�-xszszN 523 i f 1 p: 524 TROPHY CLU® + 556 r 11 w V f E,nca A snancENo 8ffCT1m six _� 1 ma°vHr ewe RnACisz°REz CIL P.AD.C.F. J. PG. jT® I rvm°HI C— 1 71— / 1 } I Hr i� AcisaRaz I I Baa. €` 525 1 I y f P en�HA moves c�uR,Nrazaz 557 I WbvziC2zIur2ll15 Town Council Minutes Page 118 of 336 A >D! -Z Meeting Dat@a4prlQEBp201 S I f axm 1 1 t I Y t I I 5b9 ,xoPx. c��a r.: �azez 568 THIIRNY CLON3 ]CETT®W am CdC. J, UG. 378 mozNro cwauNv^ PA'D,C.7. —2 567 1 _ A V ISI -------- 6@71 j � f 557 55EI 559 566 V �oP.. Awa rx ia:sz 561 I - mcmr ace, ix rcxe TWYIaNY C V •ECTION 01% TM w aue, ix reua CAN. 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Tx 762s2 >!P- � l z WbvziiGWr2fli15 Town Council Minutes Page 120 of 336 Meeting DatEaQpr 1ZBpP01S ff3 utes CB Wi OWN M.02 OMAIM, tnp teague nail & perkins lfibkmhC2*QOH5 Town Council Minutes Page 122 of 336 Meeting Dat@a4prI12Bo2O18 B t n p League nail & perkins Il �1 h R W 0. iCr-y 'oyE`R E 1 STS o y FOaaRCRlNseooa 7 o � ROp 7750 Up y� PROP., Lam; 24 RCP ILS PROPOSED \i \ CURB INLETS` URBI ET --i� rL(2SDMRIM, 607.5., SSMH 91M-7.27' LD 'EALED _F�1 WbvzhC2z1ur2flt15 Town Council Minutes Page 125 of 336 Meeting DatPa4pol1ZBo201 S r .. `•s- a Alt . � a �� -' '� • 1/ '�' ++mss . th 9 F ' Tz � ,� 4 ,c ,�: • ! �` �_ r _Ili .M .t_ • � 'fir f i f I..� !'r'� ` ...J j �� - .'a' �- y fA oto fie � ._ - � � , �' y M � ...:� ' ,�_� • � rX ( , � "*rte" •� ,� 'W; _..... j ; 7 TRO] TbimhC24urfltl5 Town Council Minutes Page 127 of 336 Meeting Dat@a4prll12BoOl5 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0292-T Version: 1 Name: Type: Agenda Item Status: Consent Agenda File created: 4/22/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding designating Assistant Town Manager/CFO Steven Glickman to serve as Acting Town Manager in compliance with Section 4.06 of the Trophy Club Town Charter. Attachments: Acting Town Manager Designation Letter.pdf Date Ver. Action By Action Result Consider and take appropriate action regarding designating Assistant Town Manager/CFO Steven Glickman to serve as Acting Town Manager in compliance with Section 4.06 of the Trophy Club Town Charter. Town Council Page 128 of 336 Meeting Date: April 28, 2015 T(cTOWN OF l*:: TROPHY CLUB 100 Municipal Drive .Trophy Club, Texas 76262 April 22, 2015 Holly Fimbres Town Secretary Town of Trophy Club 100 Municipal Drive Trophy Club, Texas 76262 Re: Acting Town Manager Designation Dear Ms. Fimbres: Please allow this letter to serve as official notice that I wish to designate Steven Glickman, Assistant Town Manager/CFO to serve as Acting Town Manager in compliance with Section 4.06 of the Trophy Club Town Charter in the event I am incapacitated or unavailable. The Acting Town Manager shall perform all administrative duties normally reserved for the Town Manager during a period of absence or disability. This designation will remain in full force until a time in which another is designated. Thank you for your consideration in this matter. ��Efflp Stephen Seidel Town Manager Town of Trophy Club Town Council Page 129 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0276-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Recognition of the 2014 Citizen of the Year Nominees and announce the recipients; discussion of same. Attachments: Date Ver. Action By Action Result Recognition of the 2014 Citizen of the Year Nominees and announce the recipients; discussion of same. Town Council Page 130 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0275-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding a Proclamation of the Town Council declaring May 7, 2015, as Day of Prayer in Trophy Club. Attachments: PRO 2015-09 National Day of Prayer.pdf Date Ver. Action By Action Result Consider and take appropriate action regarding a Proclamation of the Town Council declaring May 7, 2015, as Day of Prayer in Trophy Club. Town Council Page 131 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS PROCLAMATION NO. 2015-09 A PROCLAMATION OF THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS, TO RECOGNIZE MAY 7, 2015 AS THE DAY OF PRAYER IN TROPHY CLUB; RECOGNIZING THAT 2015 IS THE 64th CONSECUTIVE ANNUAL OBSERVANCE OF THE NATIONAL DAY OF PRAYER; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the 64th observance of the National Day of Prayer will be held on Thursday, May 7, 2015, with the theme "Lord, Hear Our Cry" as inspired by 1 Kings 8:28 which says, "Hear the cry and the prayer that your servant is praying in your presence this day"; and WHEREAS, public prayer and national days of prayer have a long and significant history in American tradition dating back to the first call to prayer in 1775 when the Continental Congress asked the colonies to pray for wisdom in forming a nation; and WHEREAS, in 1952 the Congress of the United States by a joint resolution enacted legislation setting aside an annual day of prayer for the nation, and in 1988 this law was amended permanently setting the day as the first Thursday of every May; and WHEREAS, the National Day of Prayer enables us to recall and teach the way in which our forefathers sought the wisdom of God when faced with critical decisions, thus reaffirming the spiritual principles upon which this nation was founded; and WHEREAS, in these trying and challenging times, when the world is so unsettled and when many of our brave citizens and members of the military are far from home, making great sacrifices and defending freedom for those abroad and those here at home, we humbly ask God for their protection and pray for peace throughout the world; and WHEREAS, on this day leaders and citizens across our nation and state will join in united prayer to acknowledge our dependence on God, to give Him thanks for blessings received, to request healing for wounds endured, and to seek His grace, guidance, strength and protection upon us as a people and a nation. NOW, THEREFORE, I Nick Sanders, in conjunction with the Town Council of the Town of Trophy Club, Texas by the Power vested in me as Mayor of Trophy Club, hereby proclaim Thursday, May 7, 2015, as a DAY OF PRAYER in Trophy Club to coincide with the NATIONAL DAY OF PRAYER and that this proclamation shall take effect from and after its date of passage, in accordance with law; and it is so proclaimed. PASSED AND APPROVED by the Town Council of the Town of Trophy Club, Texas this 28th day of April 2015. C. Nick Sanders, Mayor Town of Trophy Club, Texas Holly Fimbres, Town Secretary Town of Trophy Club, Texas Town Council Page 132 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0272-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding new Police and Town Hall Facility and receive presentation from GSBS Principal Tom Batenhorst; discussion of same. Attachments: Date Ver. Action By Action Result Consider and take appropriate action regarding new Police and Town Hall Facility and receive presentation from GSBS Principal Tom Batenhorst; discussion of same. Town Council Page 133 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0278-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding the acceptance of the Audit for the Town of Trophy Club, Fiscal Year 2013-2014. Attachments: Staff Report - FY 14 Audit.pdf Draft FY14 Auditors Report.pdf Draft 2014 CAFR.pdf Draft FY14 GAS Report.pdf Presentation.pdf Date Ver. Action By Action Result Consider and take appropriate action regarding the acceptance of the Audit for the Town of Trophy Club, Fiscal Year 2013-2014. Town Council Page 134 of 336 Meeting Date: April 28, 2015 TOWN OF * TROPHY CLUB 100 Municipal Drive -Trophy Club, Texas 76262 To: Mayor and Town Council From: Steven Glickman, Assistant Town Manager/CFO CC: Stephen Seidel, Town Manager Holly Fimbres, Town Secretary Re: Fiscal Year 2014 Audit. Town Council Meeting, April 28, 2015 Agenda Item: Consider and take appropriate action regarding the acceptance of the Audit for the Town of Trophy Club, Fiscal Year 2013-2014. Exalanation: The auditor's of Weaver and Tidwell, LLP, an independent firm of Certified Public Accountants, have completed an audit of the Town Financial Statements of the governmental activities, business -type activities, aggregate discretely presented component units, each major fund, aggregate remaining fund information, and the related notes to the financial statements for the year ended September 30, 2014. Management of the Town is responsible for the preparation and fair presentation of the financial statements in accordance with U.S. generally accepted accounting principles to include the design, implementation, and maintenance of an internal control environment conducive to the fair presentation of financial statements that are free of material misstatement. The responsibility of the auditor's are to express an opinion on the financial statements based on their audit, which was conducted in accordance with U.S. generally accepted auditing standards. The auditor's issued an unmodified (clean) opinion, meaning that the financial statements of the Town are presented fairly, in all material respects. In addition to the opinion rendered, the auditor's found no significant deficiencies in regard to internal control over financial reporting and on compliance and other matters for the second consecutive year. Additionally, the Finance Department has completed and submitted to the Government Finance Officers Association a Comprehensive Annual Financial Report (CAFR) for consideration for the Certificate of Achievement for Excellence in Financial Reporting, which is the highest honor a government can receive for financial reporting. The Town has received the award the past four years and we believe the current CAFR continues to meet the program's rigorous standards. Attachments: Draft FY14 Auditors Report Draft 2014 CAFR Draft FY14 GAS Report Presentation Recommendation: Staff recommends acceptance of the Fiscal Year 2014 Audit. Town Council Page 135 of 336 Meeting Date: April 28, 2015 weave rA5suronce. INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor, Town Council, and Town Manager Town of Trophy Club, TX Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the Town of Trophy Club (the Town), as of and for the year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise the Town's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility �r Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. 1 Town Council Page 136 of 336 Meeting Date: April 28, 2015 Town of Trophy Club April XX, 2015 Page 2 Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the Town, as of September 30, 2014, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Emphasis of Matters As discussed in Note 14 to the financial statements, beginning fund balance of the general fund and capital projects fund and net position of the governmental activities have been restated to correct a misstatement. Our opinion is not modified with respect to this matter. Change in Accounting Principle As discussed in Note 15 to the financial statements, the Town adopted new accounting guidance, GASB Statement No. 65, "Items Previously Reported as Assets and Liabilities", in 2014. Our opinion is not modified withrespect to this matter. / Other Matters ^■ I Required Supplementary Informatio Accounting principles generally accepted in the United States of America require that the management's discussion and analysis (pages 5-12), schedules of funding progress (pages 56- 57), and budgetary comparison information (pages 58-59) be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting 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. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about 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 do 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. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town's basic financial statements. The introductory section, combining 2 Town Council Page 137 of 336 Meeting Date: April 28, 2015 Town of Trophy Club April XX, 2015 Page 3 and budgetary comparison schedules, and statistical section, are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and budgetary comparison schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and budgetary comparison schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated April XX, 2015, on our consideration of the Town's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Town's internal control over financial reporting and compliance. WEAVER AND TIDWELL, L.L.P. Dallas, Texas April XX, 2015 3 Town Council Page 138 of 336 Meeting Date: April 28, 2015 Comprc6nsive Annual Financial Re-porL TOWN o for the fiscal year ending September 30, 2014 TROPHY CLUB i T ii i■m 1 ■■■ =ANam am Page 139 of 336 J `r -j TOWN OF TROPHY CLUB, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2014 As Prepared By The FINANCE DEPARTMENT Town Council Page 140 of 336 Meeting Date: April 28, 2015 Town Council Page 141 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014 TABLE OF CONTENTS I. INTRODUCTORY SECTION Letter of Transmittal Certificate of Achievement Organization Structure Elected Officials, Appointed Officials an( II. FINANCIAL SECTION Independent Auditor's Report A. MANAGEMENT'S DISCUSSION AP B. BASIC FINANCIAL STATEMENTS Government -Wide Financial Sta Statement of Net Position Statement of Activities Fund Financial Statements Governmental Funds Financial S atemen Balance Sheet Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position Statement of Revenues, Expenditures, and Changes in Fund Balances Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities Proprietary Funds Financial Statements Statement of Net Position Statement of Revenues, Expenses, and Changes in Net Position Statement of Cash Flows Fiduciary Fund Financial Statements Statement of Fiduciary Net Position - Agency Fund Discretely Presented Component Units Combining Statement of Net Position Combining Statement of Activities Notes to the Basic Financial Statements C. REQUIRED SUPPLEMENTARY INFORMATION Texas Municipal Retirement System - Schedule of Funding Progress Retiree Health Plan - Schedule of Funding Progress Budgetary Comparison Schedule - General Fund Notes to Required Supplementary Information Town Council Page 142 of 336 Meeting Date: April 28, 2015 Page i A vii viii 1 5 15 16 18 20 22 24 25 26 27 28 29 30 31 56 57 58 59 D. COMBINING AND BUDGETARY COMPARISON SCHEDULES Major Governmental Funds Budgetary Comparison Schedule - Debt Service Fund Nonmajor Governmental Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fidicuary Funds Statement of Changes in Agency Ass Discretely Presented Component Unit Budgetary Comparison Schedule -4A Budgetary Comparison Schedule -413 III. STATISTICAL SECTION , Table of Contents Net Position By Component Changes in Net Position Fund Balances, Governmental Funds Changes in Fund Balances, Governmental s Assessed Value and Estimated Actual Value Prod Direct and Overlapping Property Tax Rates Principal Property Tax Payers Ad Valorem Tax Levies and Collections Ratios of Outstanding Bonded Debt by Type Ratios of General Bonded Debt Outstanding Direct and Overlapping Debt Demographic and Economic Statistics Principal Employers Full -Time City Government Employees by Function/Program Operating Indicators by Function/Program Table Page 62 64 Balances 66 69 71 72 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Town Council Page 143 of 336 Meeting Date: April 28, 2015 74 75 76 78 80 82 84 86 87 88 89 90 91 92 93 94 ��Orc TOWN OF TROPHY CLUB Town of Trophy Club 100 Municipal Drive Trophy Club, TX 76262 (682) 831-4600 Fax (817) 491-9312 April 15, 2015 Honorable Mayor, Members of the Town Council, And the Citizens of the Town of Trophy Club, Texas 'it The Town's Finance Department has prepared a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) which were audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. The Comprehensive Annual Financial Report (CAFR) for the Town of Trophy Club, Texas for the fiscal year ended September 30, 2014 is hereby issued. This report consists of management's representations concerning the finances of the Town. Consequently, management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making the representations, management of the Town has established a comprehensive internal control framework that is designed both to protect the Town's assets from loss, theft, or misuse and to compile sufficient and reliable information for the preparation of the Town's financial statements in conformity with GAAP. Internal controls should not outweigh their benefits; therefore, the Town's comprehensive framework of internal controls has been designed to provide reasonable, rather than absolute assurance, that the financial statements are free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The Town's financial records have been audited by Weaver LLP, Certified Public Accountants, as required by the Town Charter. This CAFR has been prepared based upon those audited records. The goal of the independent audit was to provide reasonable assurance that the financial statements of the Town are presented fairly, in all material respects, for the fiscal year ended September 30, 2014. This independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the Town's financial statements for the fiscal year ended September 30, 2014, are fairly presented in conformity with GAAP. The independent auditors' report is presented as the first component of the financial section of this report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The Town's MD&A can be found immediately following the report of the independent auditor. Profile of the Town The Town of Trophy Club, Texas incorporated in 1985 as Texas' first premiere master planned community, is located in the North Central portion of Texas. This area of the State has proven to be one of the top Town Council Pagei144 of 336 Meeting Date: April 28, 2015 growth areas in Texas and the United States. The Town currently occupies a land area of just over 4 square miles and serves a growing population of approximately 12,000. The Town is empowered to levy a property tax on real property located within its boundaries. Trophy Club is also empowered, by State statute, to extend its corporate limits by annexation, which has occurred periodically when deemed appropriate by the governing council of the Town. Trophy Club has operated as a Home Rule municipality utilizing the Council -Manager form of government since 2004. With the Charter Amendments passed at the May 11, 2013, election policy-making and legislative authority are vested in the Town Council consisting of the Mayor and six other council members. The Town Council is responsible for, among other things, passing ordinances, adopting the budget, appointing boards and committees, and hiring the Town Manager, Town Secretary, Municipal Judge, and Town Attorney. The Town Council is elected on a non-partisan basis. With the Charter Amendments passed at the May 9, 2009 election, Council members are elected from the Town at -large -by -place in the manner, for a term of three (3) years or until their successors have been elected and take office. Each Council member shall be elected to and occupy a place on the Council, such Places being numbered (e.g., Place 1, Place 2, Place 3, etc.). No person shall serve as Mayor or Council member for successive elected full terms totaling more than six years. The Town Manager is j&onsible for carrying out the policies and ordinances of the Town Council, overseeing the day-to-day ons of the government and for appointing the heads of the various Town departments. The Town of Trophy Club provides a full range of municipal service- cluding general government, public safety (police and EMS), streets, parks and recreation, planning and zoning, code enforcement, and drainage utilities. Water/wastewater and Fire protection are provided through the Municipal Utility District. Local Economy Fast -paced growth is one of the Town's ide i characteristics, identified by both the Dallas Business Journal and Fort Worth Builders Association. Trophy Club's location between DFW and Alliance Airports is ideal for businesses and residents, as well as those who commute to Dallas, Denton, Las Colinas, and Fort Worth. Trophy Club maintains a small-town, picturesque feel while taking advantage of nearby metro areas. The Town offers an outstanding quality of life, with great educational and recreational amenities as well as two 18 -hole premier golf courses including the only course designed by Ben Hogan. The North Texas region possesses diverse research and education institutions, logistics, oil and gas, manufacturing and industrial, and a professional services base that has contributed to the relative stability of the unemployment rate with approximately half of the local workforce employed in management, professional, and related occupations. Figures from the Texas Workforce Commission indicate a Denton County unemployment rate of 3.6% while the national unemployment rate is 5.8% as of February 2015. Trophy Club has worked diligently to position itself for a significant future within DFW and the Alliance corridor. The Town has issued over 1,000 building permits for high end homes over the past 5 years, with another 150 building permits anticipated for Fiscal Year 2015. Additionally, the Town's tax base exceeded $1 billion net taxable value in 2013. Business growth continues to be strong in Trophy Club and the Highway 114 region. The Town directly benefits from those businesses locating within the Town or professionals moving to our neighborhoods who work at nearby corporations. Long -Term Financial Planning In FY 2014, the Town issued Certificates of Obligation, Series 2014 in the amount of $2,500,000 related to street reconstruction and drainage improvements. A portion of Indian Creek Drive, a major thoroughfare, is scheduled to complete reconstruction in the Summer of 2015. In addition, the Town Town Council Page 145 4of 336 Meeting Date: April 28, 2015 issued a $600,000 tax anticipation note to fund roadway reconstruction in Fiscal Year 2015. The Town also completed two major drainage improvements in Fiscal Year 2014. Budgeting Process The Town of Trophy Club uses a program-based budgeting process. Each budgeting unit provides for the expenditures associated with services and supplies appropriated for in the prior year budget. Personnel expenditures are compiled by the Finance and Human Resource departments. Any funding request that represents new expenditures and programs must be submitted as a separate supplemental request. Capital items are funded based on a replacement schedule, need, and available resources. Revenue Projection The budget revenue projections for the new fiscal year begin early in the current fiscal year. The projections are made by the departments responsible for the revenues with help from the Finance staff. Projections are based upon consultations with state and local agencies, trend analysis, anticipated changes in the local and regional economy, and discussions with directly associated staff members. Although revenue projections are prepared early in the budget process, the budget revenue analysis continues with departmental budget development and extends until the budget is adopted based upon any new information. Proposed Budget Analysis/Compilation The Finance Department reviews and compiles a preliminary departmental budget to present to the Budget Team, which is comprised of the Town Manager, Assistant Town Manager, Director of Finance, and Budget Analyst. During Budget Team discussions, each department director answers questions from the entire group concerning their budget. Given revenue projections and baseline funding requirements, budget funding changes are made according to necessity and priority. A total recommended funding level is determined and is weighed against available resources. Proposed Budget Development The Town Manager, no later than July 31 each year (Charter Section 9.02), shall prepare and submit to the Town Secretary, the annual budget covering the next fiscal year. The Town Manager's proposed budget should assume, for each fund, operating revenues and resources that are equal to, or exceed operating expenditures. The Town Manager's budget message summarizes funding requir nts, major c s in ps, and alternatives for funding. To ncil Budget Stu A budget work session ' Id with the Town Council to review and discuss the proposed budget. Discussions and study follow at subsequent work sessions up until budget adoption. Capital Program The Town Manager shall prepare and submit to the Council a five (5) year capital program no later than three months before the final date for submission of the budget. The capital program shall be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition (Charter Section 9.08). Public Hearing/Budget Adoption A public hearing on the proposed budget and two public hearings on the tax rate are held in August and September prior to final budget consideration. At the public hearings, citizens may make formal Town Council Page -146 of 336 Meeting Date: April 28, 2015 comments concerning the proposed budget. The public also has the opportunity to attend Town Council budget work sessions in August and September. Budget adoption occurs in September after Town Council deliberations and the public hearings. The Town Council adopts a tax rate to support adopted funding levels. Pursuant to Town Charter, the budget in place for the preceding year shall remain in place on a month-to-month basis until such time as a new budget has been adopted if no Town Council action is taken before the end of the fiscal year, September 30. Compilation of Adopted Budget/Budget Maintenance The adopted budget is compiled and published during the first months of the new fiscal year. The adopted budget in the form of an amended proposed budget is available for public inspection in October. Ledger accounts are prepared for the new fiscal year prior to October 1. Budget maintenance is a year-round activity of divisions/departments and Finance Department staff. Other spending control mechanisms include monthly review of expenditures by Finance Department staff. During the budget process, departments make revenue and expenditure estimates for the current year. Finally, program goals, objectives, and measures are evaluated during budget implementation to determine the effectiveness of program activities and Iof appropriate funding for subsequent years. Relevant Financial Policies During Fiscal Year 2010, the Town establi ed a a anagemen rogram and Policy for the purpose of ensuring adequate internal controls to account for the handling of Town cash and to maintain public trust. Staff also created the Town's Investment Policy. The purpose of the investment policy was to comply with Chapter 2256 of the Government Code ("Public Funds Investment Act"), which requires the Town of Trophy Club to adopt a written investment policy regarding the investment of its funds and funds under its control. The Investment Policy addresses the methods, procedures, and practices that must be exercised to ensure effective and judicious fiscal management of Trophy Club's funds. The investment policy received the Government Treasurers' of Texas Certificate of Distinction for Investment Policy in June 2011. The Town Council adopted a fund balance policy in September 2011 which established new fund balance categories (as recommended by Statement No. 54 of the Governmental Accounting Standards Board) and established a minimum unassigned fund balance goal (30% of annual operating expenditures). In December 2013, Town Council adopted a debt management policy in order to provide parameters for the issuance and management of debt used to construct or acquire major capital assets. Major Initiatives The Town Council has continued its strategic planning process to identify goals and objectives for long range planning. Each year, the Council meets in strategic planning retreats to review and refine those goals. Management Team members utilize the strategic planning documents to help guide their budget planning and service/program implementation. The Town recently completed Vision Trophy Club which was a citizen committee tasked with planning the next 20 years. It is anticipated that an updated Comprehensive Plan primarily focused on redevelopment will occur within the next two years. Town Council Page 147 of 336 Meeting Date: April 28, 2015 Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the Town of Trophy Club for its CAFR for the fiscal year ended September 30, 2013. This was the fourth consecutive year that the Town has received this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized CAFR. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe t our current CAFR continues to meet the Certificate of Achievement Program's requirements an re submitting it to the GFOA to determine its eligibility for another certificate. The preparation of this report could not be accomplished without theices of the entire staff of the Finance Department. We would also like to express our ,,^ all staff members who assisted and contributed to the preparation of this report. Acknowledgement is also given to representatives of Weaver, LLP, Certified Public Accountants. Special acknowledgement is given to the Mayor support for maintaining the highest standards of K Trophy Club finances. Respectively submitted, members of the Town Council for their alism in the management of the Town of Steven Glickman Assistant Town Manager/CFO Town Council Page 148 of 336 Meeting Date: April 28, 2015 Government Finance Officers As Certificate of Achievemeni for Excellence in Financial Rtbiling Presented Town of Trophy Club Texas its Comprehensive Annual Financial Report the Fiscal Year Ended September 30, 2013 */�V Executive Director/CEO vi Town Council Page 149 of 336 Meeting Date: April 28, 2015 CITIZENS OF TROPHY CLUB MAYOR & COUNCIL MEMBERS Town Secretary/ HR N MANAGER TOW Manager J Executive HiR - Secretary Coordinator r Public Director of ssistant Town D' ct f Relations ire oro Police. Chief Manager 1 Manager treet Services Parks & IT Director Network Specialist. F er ED/ Marketing StreeCrew (.5) Leats der Stre0 Maintenance Workers _ Court � Administrator I Economic Storm Water & Drainage ED/Marketing (.5) Parks ' Superintendent Supervisor 1'7-"'" "'4V Trophy Club Irrigation Park Technician Forks Crew .der hdscape aintenance Workers Athletic Crew Leader Athletic Field I Technicians LTown Attorney ;erations CoAdmin Lsst OI Sergeantergeant Police Sergeant - CID Juvenile Patrol Patrol Officers Investigator School eserVe Resource Reserve Officers Officers Officer Animal Control Fin: Chief Fire Lieutenants Driver Engineers Firefighters VIl Town Council Page 150 of 336 Meeting Date: April 28, 2015 ELECTED OFFICIALS Mayor Mayor Pro Tem Council Member Council Member Council Member Council Member Council Member Town Manager Town Attorney Town Secretary Municipal Judge Assistant Town Manager Emergency Medical Services Infor tion Systems Director ParkNC creation Dir�ctor Polic Public Infor Officer/Marketing Manager Streets Director Nick Sanders Greg Lamont Tim Kurtz Philip Shoff r Garrett R Jim Parrow Rhylan Ro% 41 APPOINTED OFFICIALS re Chief .phen Seidel cla Adams IT Fimbres norable Mark Chambers Steven Glickman Danny Thomas Mike Pastor Adam Adams Patrick Arata April Reiling Ed Helton vlll Town Council Page 151 of 336 Meeting Date: April 28, 2015 INDEPENDENT AUDITOR'S REPORT PG 1 Town Council Page 1512 of 336 Meeting Date: April 28, 2015 INDEPENDENT AUDITOR'S REPORT PG 2 Town Council Page 10 of 336 Meeting Date: April 28, 2015 Town Council Page 15$ of 336 Meeting Date: April 28, 2015 Town Council Page 1915 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2014 As management of the Town of Trophy Club, we offer readers of the Town's financial statements this narrative overview and analysis of the financial activities of the Town of Trophy Club for the fiscal year ended September 30, 2014. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on pages i through v of this report. Financial Highlights • The assets of the Town exceeded its liabilities at the close of the fiscal year ended September 30, 2014, by $57,826,530 (net position). Of this amou $3,381,814 (unrestricted net position) may be used to meet thAote is ongoing obligations to its citizens and creditors. • In total, the Town's total net position decreased $94,799 pesult of prior period adjustments to decrease net position of $96,720 (SNotes to the Financial Statements), the cumulative effect of a change in accounting principle in the amount of $198,637 (See Note 15 in Notes to the Financial Statements), and ongoing revenues in excess of expenses of $200,558. • The Town's governmental funds reported combined ending fund balances of $8,130,374, an increase of $3,109,173 over the prior year. The increase was primarily due to the issuance of new debt, including $2,500,000 in Certificates of Obligation and $600,000 in Tax Notes. • The unassigned portion of the alance at the end of the year was $2,816,087 or 36.5% of total Gene un nditures. • The governmental activities long-term deb ligations of the Town increased by $2,102,000 during the fiscal year. This increase was comprised primarily of debt service principal payments totaling $998,000 offset by the addition of $2,500,000 in certificates of obligation and $600,000 in Tax Notes. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the Town's basic financial statements. The Town's basic financial statements comprise three components: 1) government - wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government -wide financial statements --The government -wide financial statements are designed to provide readers with a broad overview of the Town of Trophy Club's finances. This is done in a ma, er si r to a private -sector business. Two statements, the Statement of Net Position and t ent of Activities, are utilized to provide this financial overview. The Statement of et Position presents information on all of the Town's assets, liabilities and deferred inflows/ outflows with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the Town is improving or deteriorating. The Statement of Activities presents information showing how the Town's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Town Council Page 1 M of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2014 Both of the government -wide statements distinguish between governmental activities and business -type activities. Governmental activities primarily account for those activities supported by taxes and intergovernmental revenues. On the other hand, business -type activities are primarily supported by user fees and charges. Most Town services are reported in governmental activities while Proprietary Funds are reported in the business -type activities. In the above statements, the Town's operations are presented as Governmental Activities - where most of the Town's basic activities are reported, including police, emergency medical services, public works, court, council and administration. Normally, these operations are financed by property taxes, sales taxes, and franchise fees. The 4A Economic Development Corporation and 4B Economic Development Corporation are considered (discretely presented) component units of the Town. Their balances and activities have been combined and reported separately from those of the Town in the above statements. Fund financial statements --The Town, like other state and local governments, utilizes fund accounting to ensure and demonstrate compliance with finance -related legal requirements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. All of the funds of the Town can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental funds -Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The Town maintains eleven individual governmental funds. Information is presented separately in the Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund, the Debt Service Fund, the Capital Projects Fund, and the Grant Fund, all of which are considered to be major funds. Data from the other seven funds are combined into a single, aggregated presentation. Individual fund data for each of the non -major governmental funds is provided in the form of combining statements elsewhere in this report. Proprietary funds -The Town maintains two proprietary funds: the Trophy Club Park Fund and the Town Storm Drainage Fund. Proprietary funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The Town uses proprietary funds to account for parks and recreation and storm water operations. Proprietary fund financial statements provide the same type of information as the government -wide financial statements only in more detail. The 4A Economic Development Corporation and 413 Economic Development Corporation are reported as discretely presented component units. Information on these component units is presented in the Statement of Net Position - Component Units and the Statement of Activities — Component Units. In Fiscal Year 2013 the sales tax attributable to the 4A Economic Town Council Page 1 S7 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2014 Development Corporation was reallocated to the 4B Economic Development Corporation and a newly created Crime Control Prevention District. The residual funds were transferred to the General Fund in Fiscal Year 2014. The Town adopts annual appropriated budgets for the general fund, debt service fund and the Trophy Club Park Enterprise Fund. Budgets for capital projects funds are adopted on a project length basis. A budgetary comparison statement is provided for each budgeted governmental fund to demonstrate compliance with its budget. Notes to the financial statements --The notes provide additional information that is essential to gain a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found on pages 31-53. Other information --In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information. Required supplementary information can be found after the notes to the financial statements on pages 56-59. At the end $57,826,530 (Table 2). Government -wide of fiscal year 2014, the Town's net . This analysis focuses on the net p seeding liabilities) totaled d changes in net position Net Position --The largest portion of the Town's net position, $15111ftO,244 or 93.2%, reflects its net investment in capital assets (land, buildings, improvements ofWr than buildings, machinery and equipment, construction in progress), less any related debt used to acquire those assets that is still outstanding. The Town uses these assets to provide services to its citizens; consequently, these assets are not available for future spending. Although the Town reports its capital assets net of related debt, the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. A portion of the Town's net position, $564,472 or 1.0% represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $3,381,814 or 5.8% e u met the government's ongoing obligations to citizens and creditors. Table 1 Net Position Gov ental Business Type Activities Activities Total Current and o ass Capital asset Total A Total deferred resources 2014 FY 2013 FY 2014 FY 2013 FY 2014 FY 2013 7 $ 6,259,874 $ 914,954 $ 1,950,844 $ 10,343,301 $ 8,210,718 4 63,539,371 1,403,885 96,304 63,851,819 63,635,675 1 69,799,245 2,318,839 2,047,148 74,195,120 71,846,393 33,499 33,499 Long-term liabilities outstanding 13,560,104 11,227,570 1,599,038 1,743,456 15,159,142 12,971,026 Other liabilities 1,079,232 933,786 163,715 20,252 1,242,947 954,038 Total Liabilities 14,639,336 12,161,356 1,762,753 1,763,708 16,402,089 13,925,064 Net Position Net investment in capital assets 53,319,313 54,425,735 560,931 52,848 53,880,244 54,478,583 Restricted 564,472 315,480 - - 564,472 315,480 Unrestricted 3,386,659 2,896,674 (4,845) 230,592 3,381,814 3,127,266 Total Net Position $ 57,270,444 $ 57,637,889 $ 556,086 $ 283,440 $ 57,826,530 $ 57,921,329 Town Council Page 158 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2014 Changes in Net Position --In total, the Town's total net position decreased $94,799 primarily as a result of prior period adjustments to decrease beginning net position by $96,720 (See Note 14 in Notes to the Financial Statements), $198,637 related to a cumulative change in accounting principle, and ongoing revenues in excess of expenses of $200,558. Governmental Activities. After adjustments to decrease beginning net position of $96,720 coupled with the cumulative effect of a change in accounting principle of $160,873, governmental activities further decreased the Town's net position by $109,852 from the prior year. This was primarily the result of expenses (including depreciation expenses of $2,681,137) in excess of revenues. Business -type Activities. After the cumulative effect of a change in accounting principle of $37,764, net position from business -type activities increased by $310,410. This increase is primarily due to a $302,110 increase in net position in the Towr�,,Storm Dratla a fund despite $27,067 in transfers out to other funds. Table 2 Changes in Net P, n Revenues: Program revenues: Charges for services Operating grants and contributions Capital grants and contributions General revenues: Ad valorem taxes Sales and mixed beverage taxes Franchise taxes Occupancy taxes Investment income Miscellaneous revenues Total revenues Table FY 2014 ingimmombib- FY 2014 1,678,867 761,490 423,960 52,648 761,196 4,793,132 Type as Total L FY 2013 FY 2014 FY 2013 $ 506,205 $ 2,229,484 $ 2,267,695 - 423,960 952,648 761,196 4,793,132 5,955,398 5,334,140 5,955,398 5,334,140 965,969 781,054 965,969 781,054 784,758 720,168 784,758 720,168 235,796 108,170 - 235,796 108,170 4,973 7,193 25 4,998 7,193 185,922 379,896 26,001 - 211,923 379,896 10,996,839 14,837,891 576,643 506,205 11,573,482 15,344,096 Trophy Club Park Storm drainage Total expenses Increase (decrease) in net position before transfers Transfers Increase (decrease) in net position Net Position - Beginning, as restated Cummulative effect of change in accounting principle Net Position - Ending 51,412 227,067 783,795 762,013 102,361 372,496 367,838 171,157 2,046,422 68,520 543,672 75,344 1,493, 918 341,566 258,306 2,234,140 261,106 489,337 134,625 - - 103,001 11,135,298 10,650,470 237,626 164,769 51,412 Expenses: 227,067 General governmentN231,370 ,769 Town storm drai. 762,013 Emergent ,454 Manag 372,496 cesHumanr282 367,838 Finance 393,946 Information systems 364,415 Legal 196,520 Police 2,147,093 Court 88,030 Recreation 564,180 Facilities manage, ent 81,550 Parks 1 1,991,664 Community developm, 358,334 Planning and zoning 261,875 Streets 1,764,396 Water and sewer 311,677 Interest on long-term debt 412,561 Trophy Club Park Storm drainage Total expenses Increase (decrease) in net position before transfers Transfers Increase (decrease) in net position Net Position - Beginning, as restated Cummulative effect of change in accounting principle Net Position - Ending 51,412 227,067 783,795 762,013 102,361 372,496 367,838 171,157 2,046,422 68,520 543,672 75,344 1,493, 918 341,566 258,306 2,234,140 261,106 489,337 134,625 - - 103,001 11,135,298 10,650,470 237,626 164,769 51,412 231,370 227,067 890,454 783,795 838,182 762,013 74,282 102,361 393,946 372,496 364,415 367,838 196,520 171,157 2,147,093 2,046,422 88,030 68,520 564,180 543,672 81,550 75,344 1,991,664 1,493,918 358,334 341,566 261,875 258,306 1,764,396 2,234,140 311,677 261,106 - 412,561 489,337 98,718 134,625 98,718 121,269 103,001 121,269 219,987 11,372,924 10,870,457 (138,459) 4,187,421 339,017 286,218 200,558 4,473,639 28,607 49,644 (28,607) (49,644) - - (109,852) 4,237,065 310,410 236,574 200,558 4,473,639 57,541,169 53,400,824 283,440 46,866 57,824,609 53,447,690 (160,873) - (37,764) - (198,637) - $ 57,270,444 $ 57,637,889 $ 556,086 $ 283,440 $ 57,826,530 $ 57,921,329 Town Council Page 1 S of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2014 Financial Analysis of the Town's Funds Governmental funds --The focus of the Town's governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the Town's financing requirements. In particular, the unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the Town's governmental funds reported a combined fund balance of $8,130,374. The General Fund is the main operating fund of the Town. At the end of the current fiscal year, the unassigned fund balance of the General Fund was $2,816,087. After adjustments to decrease beginning fund balance of $96,870, the fund balance of the General Fund increased by $514,627 during the fiscal year. The increase can be attributed to revenues in excess of expenditures and repayments of $299,458 from the Economic Development Corporation. Other revenue categories experiencing significant increases/decreases include: • Property tax revenue increased from the previous year - $398,001 • Sales tax revenue increased from the previous year - $52,834 • Franchise tax revenue increased from the previous year - $53,669 • Licenses and permits decreased from the previous year - $64,034 • Fines decreased from the previous year - $41,843 The Debt Service Fund experienced a decrease of $1.630 in fund balance. Funds are restricted for the payment of debt service. The Capital Projects Fund experienced an increase in fund balance of $2,439,364, which is due to the issuance of $2,500,000 in certificates of obligation and $600,000 in tax notes. The Grant Fund had an increase in fund balance of $5,184. Other governmental funds had a total increases in fund balance of $248,346. This increase was primarily due to increased collection of hotel occupancy taxes and the Crime Control and Prevention District. In the General Fund, the Town originally budgeted for a fund balance increase in the current year of $56,554. Due primarily to actual revenues being more than budgeted and expenditures less than budgeted, the actual budget basis fund balance variance from budget was an increase of $458,073 for fiscal year 2014. Proprietary funds --The Town's proprietary funds provide the same type of information found in the government -wide statements, but in more detail. The unrestricted net position of the Trophy Club Park Fund amounted to $1,830 at year end while the unrestricted net position of the Town Storm Drainage Fund amounted to ($6,675). Other factors concerning the finances of these two funds have already been addressed in the discussion of the Town's business -type activities. General Fund Budgetary Highlights Revenue: Significant variances between budgeted and actual revenues included: intergovernmental revenue was $174,225 over budget, franchise taxes were $42,751 over budget; licenses and permits were ($40,109) under budget; revenues from charges for services were $46,061 over budget; miscellaneous revenue was $10,546 over budget, and grant revenue was ($18,126) under budget. Overall, in the general fund, actual revenues exceeded final budgeted amounts by $156,953. Town Council Page 1W of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2014 Expenditures: Overall expenditures were below the budgeted amount by $311,938 in fiscal year 2014. The Police Department exceeded its budget by $25,002 primarily due personnel expenditures. The Parks Department exceeded the budgeted amount by $8,608 due to increased water usage, property maintenance, and storage rentals. The Community Development Department came in $70,605 under budget due to position vacancies during the fiscal year. The Recreation Department had a budget savings of $67,565 due to decreased water usage, a change in the chemical vendor, and personnel savings. Capital Assets Capital Assets: The Town's investment in capital assets for its governmental and business -type activities as of September 30, 2014, amounts to $63,851,819 (net of accumulated depreciation). The investment in capital assets includes land, buildings, improvements other than buildings, utility system, machinery and equipment, and construction in progress. The total increase in the Town's investment in capital assets for the current year was 0.3%. Major capital asset events during the current fiscal year included the following: • Construction in progress: o Indian Creek pavement reconstruction o Indian Creek, Timber Ridge/Fresh Meadow - i ge projects o Municipal complex professio ervices o Dino playground • Trophy Club Park trail system impro nts • Christmas tree • Pool pump and filter equipment • Police taser equipmen • Police vehicle Land Construction in progress Buildings Improvements other than buidlings Machinery and equipment Vehicles Water system Infrastructure Total on Governmental Business Type Activities Activities FY 2014 FY 2013 FY 2014 FY 2013 $ 9,099,889 $ 9,099,889 $ - $ - 722,046 140,523 1,403,885 96,304 1,308,939 1,359,569 - - Total FY 2014 FY 2013 $ 9,099,889 $ 9,099,889 2,125,931 236,827 1,308,939 1,359,569 35,370,104 36,795,038 35,370,104 36,795,038 761,956 746,486 761,956 746,486 360,573 350,025 360,573 350,025 4,784,702 4,849,140 4,784,702 4,849,140 10,039,725 10,198,701 - 10,039,725 10,198,701 $ 62,447,934 $ 63,539,371 $ 1,403,885 $ 96,304 $ 63,851,819 $ 63,635,675 Additional information on the Town's capital assets can be found in Note 4 on pages 43-44 of this report. Town Council Page 160 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2014 Debt Administration At the end of the current fiscal year, the Town of Trophy Club had total debt principal outstanding of $14,727,000. Of this amount, $9,035,000 comprises bonded debt backed by the full faith and credit of the Town and $5,692,000 represents contractual obligations. The Town maintains fair ratings from bond rating agencies as follows. Bond Ratings: General obligation bonds Contractual obligations Standard & Poor's Moody's AA Aa3 AA Aa3 The Town's General obligation, contractual obligations, com OPEB obligations are as follows. General obligation bonds Contractual obligations Issuance premium OPEB Liability Compensated absences Totals Additional inform this report. Table 4 Outstanding Debt ar-End Governmental Busi Activities Activ FY 2014 FY 2013 FY 2014 13 9,035,000 $9,400,000 $ 4,132,000 1,665,0 1, 130,699 97,49 3 43, 56 57,136 41,995 205,269 73,330 - 13,560,1 1,277,820 599.037 $ 1,743,456 absence obligations, and Total FY 2014 FY 2013 $ 9,035,000 $9,400,000 5,692,000 3,365,000 169,736 140,951 57,136 41,995 205,269 73,330 $15,159,141 $13,021,276 can be found in the Note 6 on pages 45-47 of ctors and Next Year's Budgets and Rates The Town continues to experience high residential growth as well as limited commercial and retail development. The Town issued 193 residential construction permits in FY 2014, a decrease of 75 the previous year. The permits are averaging approximately $516,000. The Town b ed for 150 residential building permits for FY15. Residential development is expected to dec significantly beginning in FY 2015 as the Town approaches substantial build out. In addition o the strong residential growth, the Town is experiencing moderate commercial development as well. The Town is set for the opening of two more hotels within its boundaries during FY 16 as well as three new restaurants. In fiscal year 2015, General Fund revenues are budgeted to increase 5.6% over FY 2014 estimated revenues while expenditures are budgeted to increase by 4.7% over FY 2014 estimated expenditures. For fiscal year 2015, the Tarrant County plus Denton County certified net taxable property values of $1,382,004,799 reflected an increase of 15.5% over the previous fiscal year 2014 net taxable property values of $1,196,664,060. The fiscal year 2015 budget decreased the ad valorem tax rate to $0.4900 per hundred dollars of assessed value, down from $0.4993 in fiscal year 2014. Town Council Page 1$2 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2014 Requests for Information This financial report is designed to provide a general overview of the Town's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Town of Trophy Club Chief Financial Officer, 100 Municipal Drive, Trophy Club, Texas, 76262. This information can also be accessed on the Town of Trophy Club's website at www.trophyclub.org. Town Council Page 162 of 336 Meeting Date: April 28, 2015 Town Council Page 169 of 336 Meeting Date: April 28, 2015 BASIC FINA Town Council Page 165 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2014 ASSETS Current assets: Cash and cash equivalents Sales taxes receivable Ad valorem taxes receivable Franchise fees receivable Accounts, net Due from other govemments Internal balances Prepaid items Total current assets Noncurrent assets: Land Construction in progress Buildings Improvements other than buildings Machinery and equipment Vehicles Water System Infrastructure Accumulated depreciation Total noncurrent assets Total assets DEFERRED OUTFLOWS OF RESOURCES Deferred charge on refunding Total deferred outflows of resoulA LIABILITIES Current liabilities: Accounts payable Accrued liabilities Interest payable Unearned revenue Due to other Total curr Debt within one year Debt du , in more than one year Total noncurrent liabilities Total liabilitieAL NET POSITION Net investment in capi Restricted for: Anniversary Events Court Crime Control Debt Service Recreation programs Street Maintenance Tourism Unrestricted Total net position The Notes to Basic Financial Statements are an integral part of this statement. Town Council Primary Government Governmental Business -type Component Activities Activities Total Units $ 9,448,086 $ 151,255 $ 9,599,341 $ 278,680 176,147 - 176,147 58,939 95,521 95,521 - 119,872 - 119,872 224,583 33,671 258,254 - 78,630 9,5 88,1 4,374 (715,288) 71 - 796 5,968 - 9,428,347 954 10,343,301 41,993 9,099,889 9,099,889 722,046 1,403,885 2,125,931 1,993,440 1,993,440 52,070,710 52,070,710 1,814,415 1,814,415 96,062 1,096,062 62,005 5,362,005 14,096,1 14,096,106 (23,806,739 3,806,739) 62,447,934 1,403,885 63,851,819 71,876,281 2,318,839 74,195,120 341,993 33 - 33,499 - 33, - 33,499 - 157,472 604,704 2,278 1 - 341,021 - 54,034 6,243 60,277 232,571 - 232,571 4,374 - 4,374 1,079,232 163,715 1,242,947 2,278 1,119,870 144,419 1,264,289 - 12,440,234 1,454,619 13,894,853 13, 560,104 1,599,038 15,159,142 - 14,639,336 1,762,753 16,402,089 2,278 53,319,313 560,931 53,880,244 - 2,114 - 2,114 46,253 46,253 93,746 93,746 96,151 96,151 2,812 2,812 39,915 39,915 283,481 283,481 - 3,386,659 (4,845) 3,381,814 339,715 $ 57,270,444 $ 556,086 $ 57,826,530 $ 339,715 Page 166 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS STATEMENT OF ACTIVITIES YEAR ENDING SEPTEMBER 30, 2014 Functions/Programs Expenses Primary government: Governmental activities: Program Revenues Operating Capital Grants Charges for Grants and and Services Contributions Contributions General Government $ 164,769 $ 133,453 309,832 $ Emergency medical services 890,454 193,7 - - Manager's office 838,182 - - Human resources 74,282 - Finance 393,946 - - Information Services 364,415 - - Legal 196,520 - - - Court 88,030 140, - - Police 2,147, 093 114,128 - Recreation 564,180 3 - - Facilities management 81,550 - - - Parks 1,991, 664 - - Community Development 358,334, 8 - - Planning and zoning 261,875 8, - - Streets 1,764,396 - - 435,516 Water and sewer 311,677 - - 221,289 Interest on long-term debt 412,561 - - - Town Storm Drainage 231,370 - - 104,391 Total governmental activities 11,135,298 1,678,867 423,960 761,196 Business -type activities: Storm Drainage Utility 3,001 399,692 - - Trophy Club Park 34,625 150,925 - - Total business -type activities 237,626 550,617 - - Total primary governn>ej&, $ 11,372,924 $ 2,229,484 $ 423,960 $ 761,196 Component units: Economic Development Corpor 1, $ 353,786 $ 3,938 $ $ Total component units $ 353,786 $ 3,938 $ - $ - General revenues and transfers: Ad valorem Sales and mixed beverage Franchise taxes Occupancy taxes Investment income Miscellaneous revenues Transfers Total general revenues and transfers Change in net position Net position - beginning, as restated Cumulative effect of change in accounting principle Net position - ending The Notes to Basic Financial Statements are an integral part of this statement. Town Council Page 169 of 336 Meeting Date: April 28, 2015 Net (Expense) Revenue and Changes in Net Position Primary Government Governmental Business -type Component 4,973 25 4,998 179 185,922 26,001 211,923 - 28,607 (28,607) - - 8,161,423 (2,581) 8,158, 842 322,963 (109,852) 310,410 200,558 (26,885) 57,541,169 283,440 57,824,609 366,600 (160,873) (37,764) (198,637) - $ 57,270,444 $ 556,086 $ 57,826,530 $ 339,715 Town Council Page 168 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2014 ASSETS Cash and cash equivalents Ad Valorem Taxes Receivable Sales taxes receivable Franchise fees receivable Accounts, net Due from other governments Due from other Funds Prepaids Total assets LIABILITIES Accounts Payable Accrued liabilities Due to other governments Due to other funds Unearned revenue Accrued Interest Total liabilities DEFERRED INFLOWS OF RESOUR Unavailable revenue -ad valorem taxe Unavailable revenue -court fines Unavailable revenue -emergency medical services Unavailable revenue -property liens Unavailable revenue -franchise fe ,.4 Total deferred inflows of resou FUND BALEFI Nonspendable r: Prepaids Restricted fa Debt Serve Capital projec Tourism Street maintenance Crime control and preve Town 25th anniversary Court Recreation programs Assigned for: Capital expenditures Unassigned Total fund balances (deficits) Total liabilities, deferred inflows of resources, and fund balances (deficits) General Debt Service $ 4,025,482 $ 134,237 75,199 20,322 119,807 - 119,872 �77 X8,630 92,736 796 - $ 4,715,999 $ 154,559 8,554 - 341,021 - - 4,374 ,150 1 - 12,598 0,296 16,972 72,428 19,495 26,419 - 1 89,817 3,666 48,352 - 240,682 19,495 The Notes to Basic Financial Statements are an integral part of this statement. Town Council Page 168 of 336 796 228,138 2,816,087 3,045,021 118,092 118,092 4,715,999 $ 154,559 Meeting Date: April 28, 2015 Capital Projects Grant Total Nonmajor Governmental Funds Total Governmental Funds $ 4,803,841 $ 56,658 $ 427,868 $ 9,448,086 - - - 95,521 - 56,340 176,147 - -119,872 21,106 224,583 - - - 78,630 578,150 - 670,886 - - 796 $ 5,381,991 $ 56,658 $ 505, $ 10,814,521 120,635 11,050 36, 447,232 - - 341,021 - - 4,374 756,083 51,941 1,386,174 232,571 - - 12,598 876,718 62,991 2,423,970 - (6,333) 4,505,273 (6,333) $ 5,381,991 $ 56,658 $ 46,253 2,812 468,321 505,314 $ 91,923 26,419 89,817 3,666 48,352 260,177 796 118,092 4,505,273 283,481 39,915 93,746 2,114 46,253 2,812 228,138 2,809,754 8,130, 374 10,814,521 Town Council Page 1T9 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET POSITION SEPTEMBER 30, 2014 Total fund balances of governmental funds Capital assets used in govern resources and, therefore, are sheet. Long term liabilities are not dL are not reported in the govern the net effect of: General Obligation Bonds Contractual Obligations Tax Notes Issuance premiums OPEB liability Compensated absences Deferred loss on refunding of amortized over the life of the c Interest payable on long-term resources; therefore, interest governmental funds balance Revenues earned but not ava recognized as revenue in the fund financial statements. Net pos' 61wgovernmental�s The Notes to Basic Financial Statements are an integral part of this statement. Town Council Page 120 of 336 $8,130,374 62,447,934 (13, 560,104) 33,499 (41,436) 260,177 $57,270,444 Meeting Date: April 28, 2015 Town Council Page 172 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS YEAR ENDED SEPTEMBER 30, 2014 REVENUCO Ad valore Sales an( Franchise Occuparn Licenses Intergove Charges 1 Fines Investmei Miscellan Grant rev Total EXPEND Current: General Emerge Manage Human Finance Informa Legal Court Police Recreat Facilitie Parks Commu Plannin Streets Debt sery Adminis Interest Principe Capital of Manage Court Police Parks Streets Total Exca General Debt Service expenditures OTHER FINANCING SOURCES (USES) Issuance of Contractual Obligations Issuance of Tax Notes Issue premium Transfers in Transfers out Total other financing source (uses) Net change in fund balances Fund Balances - beginning, as restated Fund Balances - ending 514,445 (42,013) 11,000 40,383 (10,818) - 182 40,383 514,627 (1,630) 2,530,394 119,722 $ 3,045,021 $ 118,092 The Notes to Basic Financial Statements are an integral part of this statement. Town Council Page 122 of 336 Meeting Date: April 28, 2015 Capital Projects Grant 55,992 = 1,548 30 2,491 57,540 2,521 (710,936) Total Nonmajor Total Governmental Governmental Funds Funds 303,247 235,796 15,593 7,340 208 2,750 13,440 66,976 40,794 1,695 300,299 826 264,635 5,908,764 965,969 772,621 235,796 9,04,25 432,4 611,781 126,111 4,974 185,922 61,383 39,703 808,788 829,603 k92,220 74,282 333,769 196,520 87,897 2,021,803 554,959 81,550 1,298,851 326,821 260,939 517,964 75,100 398,872 998,000 159,595 13,440 116,081 238,843 10,183,077 2,500,000 2,500,000 600,000 600,000 50,329 - 50,329 - 4,358 55,741 (29) - (16,287) (27,134) 3,150,300 4,358 (16,287) 3,178,936 2,439,364 5,184 248,348 3,205,893 2,065,909 (11,517) 219,973 4,924,481 $ 4,505,273 $ (6,333) $ 468,321 $ 8,130,374 Town Council Page 173 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES YEAR ENDED SEPTEMBER 30, 2014 Net change in fund balances - total governmental funds Amounts reported for gc different because: Governmental funds rep statement of activities, tl estimated useful lives ar amount by which depre, developer infrastructure Capital outlays Developer infrastructur Depreciation expense The issuance of long tei governmental funds, wh financial resources of g any effect on net positic 2014 Certificates of ob 2014 tax notes proceec Premium on debt issue Debt principal paid Governmental funds rep items when debt is first amortized in the statemf Amortization of premiun Amortization of deferrer Revenues in the statem( resources are not reported as revenues in the funds. $3,205,893 Ad valorem taxes Emergency medical services Franchise fees Court fines 437) 329) 374 46,634 19,734 12,133 4,040 82,541 Certain expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. Compensated absences (131,939) Accrued interest (7,814) OPEB (15,141) (154,894) Change in net position of governmental activities The Notes to Basic Financial Statements are an integral part of this statement. Town Council Page 126 of 336 ($109,852) Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS STATEMENT OF NET POSITION PROPRIETARY FUNDS SEPTEMBER 30, 2014 ASSETS Current assets: Cash and cash equivalents Accounts, net Due from other governments Due from other Funds Prepaids Total current assets Noncurrent assets: Nondepreciable capital assets Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts Payable Due to other funds Accrued Interest Current portion of long-term Total current li ties Noncurrent liabil'i Noncurrent portion of long Total noncurrent liabilities Total liabilities NET POSITI Net investment inI as Unrestricted Total net position Business -type Activities Trophy Club Storm Drainage Park Utility $ 39,550 $ 1,705 - 33,671 9,568 75 83 5, 2 44,720 11,029 0 11',403, 885 885 2, 14 The Notes to Basic Financial Statements are an integral part of this statement. Town Council 193 154,279 �7 1,098 6,243 144,419 ,890 306,039 - 1,454,619 1,454, 619 ,890 1,760,658 ,830 ,830 Page 126 of 336 560,931 (6,675) $ 554,256 I Enterprise Funds S1 51,255 33,671 ,568 ,083 5,172 955,749 1,403,885 1,403,885 2,359,634 157,472 40,795 6,243 144,419 348,929 1,454,619 1,454,619 1,803,548 560,931 (4,845) $ 556,086 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION PROPRIETARY FUNDS YEAR ENDED SEPTEMBER 30, 2014 OPERATING REVENUES Charges for ser\ice Miscellaneous Total operating revenues OPERATING EXPENSES Salaries and benefits Supplies and materials Repairs and maintenance Utilities Other operating expenses Total operating expenses Operating income NONOPERATING REVENUES (EXPENSES) \ Interest and fiscal charges Investment income Total nonoperating revenues (exp Income before transfers Transfers in Transfers out Change in net position Total net position - beginning Cumulative-eff in ac ting principle Total net position - en I Business -type Activities Trophy Club Storm Drainage Total Enterprise Park Utility Funds $ 150,925 $ 399,692 $ 550,617 - 26,001 26,001 150,925 3 576,618 5t85 35, 812 87,195 1 - 12,085 2,725(:345 71187 39,912 ,867- 7,867 36,957 67,522 1379,956 214,581 16,30,737 362,037 (23,045) (23,045) - 25 25 - (23,020) (23,020) 16,300 322,717 339,017 - 6,460 6,460 (8,000) (27,067) (35,067) 8,300 302,110 310,410 (6,470) 289,910 283,440 - (37,764) (37,764) $ 1,830 $ 554,256 $ 556,086 The Notes to Basic Financial Statements are an integral part of this statement. Town Council Page 129 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS YEAR ENDED SEPTEMBER 30, 2014 CASH FLOWS FROM OPERATING ACTIVITIES Cash Other Cash received from customers Other payments Payments to employees Payments to suppliers Net cash provided by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Repayments of amounts from other funds Transfers from other funds Transfers to other funds Net cash provided (used) by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of capital assets Interest and fiscal charges paid on debt Principal paid on debt Net cash provided (used) by capital and related fina activities CASH FLOWS FROM INVESTING Investment earnings Net cash provided (used) by inve Net increase (decrease) in cash Balances - beginning of year Balances - end of the year Reconciliation of operating indl by operating activities: Operatinc Changes it ACCOL ACCOL Custo Net cash 1 The Notes to Basic Financial Statements are an integral part of this statement. Town Council Business -type Activities - Enterprise Funds Trophy Club Storm Drainage Total Enterprise Park utility Funds $ - $ 26,001 $ 26,001 150,925 396,666 547,591 (81) (81) (51,383) (35,812) (87,195) (83,442) 102,037 18,595 16,019 488,892 504,911 0 943,241 943,251 - 6,460 6,460 )) (27,067) (35,067) ))'J& 922,634 914,644 (1,307,581) (1,307,581) (28,681) (28,681) (140,000) (140,000) ,476,262) (1,476,262) 25 25 25 25 8,029 (64,711) (56,682) 31,521 176,416 207,937 39,550 $ 111,705 $ 151,255 $ 16,300 $ 345,737 $ 362,037 (81) (81) (200) 146,182 145,982 - (3,027) (3,027) $ 16,019 $ 488,892 $ 504,911 Page 128 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS STATEMENT OF FIDUCIARY NET POSITION AGENCYFUND SEPTEMBER 30, 2014 ASSETS Cash and cash equivalents Total assets LIAB Due i Tc The Notes to Basic Financial Statements are an integral part of this statement. Town Council Page 128 of 336 Agency Fund PID No. 1 Debt Service $ 4,233,214 4,233,214 4,233,214 $ 4,233,214 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS COMBINING STATEMENT OF NET POSITION DISCRETELY PRESENTED COMPONENT UNITS SEPTEMBER 30, 2014 ASSETS Cash and cash equivalents Sales taxes receivable Due from other governments Total assets LIABILITIES Accounts payable Total liabilities NET POSITION Unrestricted Total net position , The Notes to Basic Financial Statements are an integral part of this statement. Town Council 4A Economic 4B Economic Total Development Development Component Corporation Corporation Units $ - $ 278 $ 278,680 - 5 , 58,939 - 4, 374 4,374 - 341, 993 341, 993 - 2, 278 2,278 - 2,278 2,278 339,715 339,715 - $ 339,715 $ 339,715 Page 189 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS COMBINING STATEMENT OF ACTIVITIES DISCRETELY PRESENTED COMPONENT UNITS FOR THE YEAR ENDED SEPTEMBER 30, 2014 Functions/Programs Economic Development Corporation 4A Economic Development Corp. 413 Economic Development Corp. Total Economic Development Corporation Total component units Program Net (Expense) Revenue and Revenues Changes in Net Position 4A Economic 413 Economic Total Charges for Development Development Component Expenses Services Corporation Corporation Units $ 177,896 $ - $ (177,896) $ - $ (177,896) 175,890 3,938 (171,952) (171,952) 353,786 3,938 (177,896) (171,952) (349,848) 353,786 3,938 (177,896) (171,952) (349,848) General revenues: Sales taxes 322,784 322,784 Investment income 179 179 Total general revenues 322,963 322,963 Change in net position (177,896) 151,011 (26,885) Net position -beginning 77,896 188,704 366,600 Net position - ending $ $ 339,715 $ 339,715 The Notes to Basic Financial Statements are an integral part of this statement. Town Council Page 130 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. General Statement The Town of Trophy Club (the "Town") is a "home rule town" incorporated in 1985. The Town operates under a Council -Manager form of government and provides the following services as authorized by its charter: council, public safety (police and emergency medical services), parks, public works (public improvements, streets, planning and zoning), and general administrative services. The accounting and reporting policies of the Town relating to the funds included in the accompanying basic financial statements conform to accounting principles generally accepted in the United States of America applicable to state and local governments. Generally accepted accounting principles for local governments include those principles prescribed by the Governmental Accounting Standards Board (GASB). The more significant accounting policies of the Town are described below. B. Financial Reporting Entity The Town of Trophy Club is a municipal corporation governed by an elected mayor and a six - member council. The accompanying financial statements present the government and its component units, entities for which the government is considered financially accountable. Blended component units, although legally separate entities, are, in substance, part of the government's operations. Discretely presented component units are reported in separate columns in the government -wide financial statements to emphasize that they are legally separate from the government. As required by accounting principles generally accepted in the United States of America, these financial statements include the primary government and organizations for which the primary government is financially accountable and other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. Tiefinition of porting entity is based primarily on the notion of financial accountability. A primary governmen inancially accountable for the organizations that make up its legal entity. It is also financiallyIncial untable for legally separate organizations if its officials appoint a voting majority of an orgion's governing body and either it is able to impose its will on that organization or therpotential for the organization to provide specific financial benefits to, or to impose specific burdens on, the primary government. A primary government may also be financially accountable for governmental organizations that are fiscally dependent on it. A rima o rnment has the ability to impose its will on an organization if it can significantly primary 9 Y p 9 9 Y influence the programs, projects, or activities of, or the level of services performed or provided by, the organization. A financial benefit or burden relationship exists if the primary government (a) is entitled to the organization's resources; (b) is legally obligated or has otherwise assumed the obligation to finance the deficits of, or provide financial support to, the organization; or (c) is obligated in some manner for the debt of the organization. Town Council Page 131 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — CONTINUED B. Financial Reporting Entity — Continued Some organizations are included as component units because of their fiscal dependency on the primary government. An organization is fiscally dependent on the primary government if it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval by the primary government. The following entities were found to be discretely presented component units of the Town and are included in the financial statements: Discretely Presented Component Units The 4A Economic Development Corporation (4A) serves all citizens of the Town and is governed by a board appointed by the Town's elected council. The Town can impose its will on the 4A and affect the day-to-day operations of the 4A by removing appointed board members at will. The scope of public service of 4A benefits the Town and its citizens and is operated primarily within the geographic boundaries of the Town. In May 2013, voters approved to dissolve the 4A and replace it with a Crime Control Prevention District (CCPD). The 413 Economic Development Corporation (413) serve citizens of the Town and is governed by a board appointed by the Town's elected council. The Town can impose its will on the 413 and affect the day-to-day operations of the 413 by removing appointed board members at will. The scope of public service of the 413 benefits the Town and its citizens and is operated primarily within the geographic boundaries of the Town. Separate financial statements for the individual component units are not prepared. C. Government -Wide and Fund Financial Statements Government -Wide Financial Statements We govern ide f I I statements (the statement of net position and the statement of activities) repo rmati n all of the non -fiduciary activities of the Town. As a general rule, the effectterfund activity has been removed from these statements. However, interfund service vided and used are not eliminated in the consolidation process. Governmental. Wvities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees and charges for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. The statement of activities demonstrates the degree to which the direct expenses of a given program are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific program. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given program and 2) operating or capital grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Taxes and other items not properly included among program revenues are reported instead as general revenues. Town Council Page 132 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED C. Government -Wide and Fund Financial Statements - Continued Fund Financial Statements The Town segregates transactions related to certain functions or activities in separate funds in order to aid financial management and to demonstrate legal compliance. Separate statements are presented for governmental, proprietary and fiduciary activities. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. A separate financial statement is provided for the agency fund even though it is excluded from the government -wide statements. 1. Governmental Funds: Governmental funds are those funds through which most governmental functions typically are financed. The measurement focus of governmental funds is on the sources, uses and balance of current financial resources. The Town has presented the following major governmental funds: 'I* - General Fund The General Fund is the main oper in fu the This fund is used to account for all financial resources not accounted for in er funds. All general tax revenues and other receipts that are not rest,.' d by law or contractual agreement to some other fund are accounted for in this fun " General operating expenditures, fixed charges and capital improvement costs that are paid through other funds are paid from the General Fund. Debt Service Fu The Debt Service _ is used to account for the accumulation of financial resources for the payment of principa terest and related costs on long-term debt paid primarily from taxes levied by the Town. The fund balance of the Debt Service Fund is restricted to signify the amounts that are restricted exclusively for debt service expenditures. Capital Projects Fund The Capital Projects Fund is used to account for funds received and expended for acquisition and construction of infrastructure and other capital assets. Grant Fund This fund is used to account for grant monies received by and expended by the Town. In addition, the Town reports the following non -major governmental funds: Hotel/Motel Fund This fund is used to account for local hotel and motel occupancy tax receipts, as well as expenses (events). Town Council Page 135 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED C. Government -Wide and Fund Financial Statements — Continued Fund Financial Statements — Continued Street Maintenance Sales Tax Fund Accounts for sales taxes specifically restricted for street improvements. 25th Anniversary Fund Accounts for contributions restricted for the Town's 25th anniversary celebration. Court Technology Fund Accounts for court fees specifically restricted for court technology expenses. Court Security Fund Accounts for court fees specifically restricted for court security expenses. Crime Control and Prevention Dist Accounts for sales taxes specificall tricte trol and prevention. Recreation Programs Accounts for r es and enditures ociated with recreational programs. 2. Proprietary Fu ds: Proprietary Funds are accounted for g an economic resources measurement focus. The accounting objectives are a determination of net income, financial position, and changes in cash flows. All assets and liabilities associated with a proprietary fund's activities are included its statement of net position. Proprietary funds distinguish operating revenues and expenses from non-operating items. erating revenues and expenses generally result from providing services and producing and ering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Trophy Club Park enterprise fund and the Town Storm Drainage enterprise fund are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and service, administrative expenses, and repairs and maintenance. All revenues and expenses not meeting the above definitions are reported as non-operating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the Town's policy to use restricted resources first, then unrestricted resources as they are needed. The Town has presented the following major Proprietary funds: Trophy Club Park Fund This fund is utilized to account for funds received and expended for the maintenance of park land. Town Council Page 136 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED C. Government -Wide and Fund Financial Statements — Continued Fund Financial Statements - Continued Town Storm Drainage Fund Accounts for the storm drainage utility fee designated for t storm drainage system. Dwn's 3. Fiduciary Funds: 1W The Town reports the following fiduciary fund: Public Improvement District (PID) No. 1 Debta Ag% and This fund accounts for bond proceeds, asses is and related debt associated with the issuance of bonds issued by the Town as an agent for the Public Improvement District. Measurement Focus and Basis of Accounting Measurement focus refers to what is being measured; basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurement made, regardless of the measurement focus applied. The government -wide and proprietary fund financial statements follow the accounting set forth by the Government Accounting Standards Board. The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. The fiduciary fund financial statements are reported using the accrual basis of accounting, but have no measurement focus. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and are accounted for using the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The Town considers receivables collected within sixty days after year-end to be available and recognizes them as revenues of the current year. Expenditures are recorded when the related fund liability is incurred. However, debt service expenditures are recorded only when payment is due. The revenues susceptible to accrual are property taxes, franchise fees, licenses, charges for service, interest income and intergovernmental revenues. Sales taxes collected and held by the state at year end on behalf of the government are also recognized as revenue. All other governmental fund revenues are recognized when received. Town Council Page 136 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED E. Cash and Investments The Town's cash and cash equivalents includes cash on hand, demand deposits and short-term investments with original maturities of three months or less from the date of acquisition. Because the Town, at its option, can withdraw funds within a twenty-four hour period from TexPool, these investments are considered to be cash equivalents. State statutes authorize the Town to invest in (1) obligations of the United States or its agencies and instrumentalities; (2) direct obligations of the State of Texas or its agencies; (3) other obligations, the principal of and interest on which are unconditionally guaranteed or insured by the State of Texas or the United States; (4) obligations of states, agencies, counties, cities, and other political subdivisions of any state having been rated as to investment quality by a nationally recognized investment rating firm and having received a rating of not less than A or its equivalent; (5) certificates of deposit by state and national banks domiciled in this state that are (A) guaranteed or insured by the Federal Deposit Insurance Corporation, or its successor; or, (B) secured by obligations that are described by (1) — (4); or, (6) fully collateralized direct repurchase agreements having a defined termination date, secured by obligations described by (1), pledged with third party selected or approved by the Town, and placed through a primary government securities dealer. The Town's investments are governed by the same state statutes. All investments amount at which willing parties. F. Prepaid Items Prepaid items G. Capital Assets recorded at fair val financial instrument: based quoted market prices. Fair value is the fanged in a current transaction between rred to subsequent periods. Capital assets, which include property, plant, equipment, and infrastructure assets, are reported in the governmental and business -type activities columns in the government -wide financial statements as well as in the proprietary fund financial statements. All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated assets are valued at their fair market value on the date donated. Repairs and maintenance are recorded as expenses. Renewals and betterments are capitalized. Interest has not been capitalized during the construction period on property, plant and equipment. Assets capitalized, not including infrastructure assets, have an original cost of $5,000 or more and over one year of useful life. Depreciation has been calculated on each class of depreciable property using the straight-line method. Estimated useful lives are as follows: Buildings Improvements other than buildings Improvements other than buildings (streets) Machinery and equipment Vehicles Water system Infrastructure (storm drainage system) 30 Years 10-30 Years 30 Years 7-15 Years 6 Years 25 Years 40 Years Town Council Page 139 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED H. Accumulated Vacation, Compensated Time and Sick Leave It is the Town's policy to permit employees to accumulate earned but unused vacation pay benefits. No liability is reported for unpaid accumulated sick leave. All vacation pay is accrued when incurred in the government -wide financial statements. A liability for these amounts is reported in governmental funds only if they are expected to be liquidated with expendable available financial resources, for example, as a result of employee resignations and retirements. I. Long -Term Obligations In the government -wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities or business -type activities statement of net position. Bond premiums and discounts, and any deferred loss on the refunding of bonds are amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond p *funtlypes or nt. In the fund financial statements, governmental recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums and discounts received on debt issuances are reported as other financing sources or uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Fund Equity The Town has adopte-A l0a provisions IfGASeBStatement No. 54, Fund Balance Reporting and Government Fund Type Definitions. The objective of the statement is to enhance the usefulness of fund balance information by providing clearer fund balance classifications that can be more consistently applied and by clarifying the existing government fund type definitions. The statement establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe the constraints imposed upon the use of the resources reported in g vernmental funds. Fund balance classifications under GASB 54 are Nonspendable, Restricted,Nreesents tted, Assigned, and Unassigned. Nonspendable fund balancfund balance that is (a) not in a spendable form such as prepaid items or (bgally or contractually required to be maintained intact such as an endowment. it RestrictedWdArbe consists of amounts that can be spent only on the specific purposes stipulated y the external providers of those resources. Committed fund balances are self-imposed limitations set in place prior to the end of the fiscal period. These amounts can be used only for the specific purposes determined and approved via a motion of the Town Council, which is the highest level of decision-making authority for the Town. The same level of formal action is required to remove the constraint. Assigned fund balance consists of amounts that are subject to a purpose constraint that represents an intended use established by the Town Council or by their designated body or the Finance Director. The intention of use must be provided, in writing, by the Town Council or their designated body to the Finance Director, or by the Finance Director to the Town Council or their designated body. Unassigned fund balance represents the residual classification of fund balance and includes all Town Council Page 138 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED J. Fund Equity - Continued spendable amounts not contained within the other classifications. When multiple categories of fund balance are available for expenditure, the Town will start with the most restricted category and spend those funds first before moving down to the next category with available funds. Additionally, the implementation of GASB No. 54 required the Town to evaluate the classification of Special Revenue Funds. In accordance with GASB No. 54 Special Revenue Funds are used only to account for specific revenue sources that are externally restricted or committed by the government's highest level of decision making authority for specific purposes other than debt service or capital projects. K. Deferred outflows/ inflows of resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of UgLposition that applies to a future period(s) and so will not be recognized as anoutflow es s (expense/ expenditure) until then. The Town only has one item that qualifies for %,ingn this category. It is the deferred charge on refunding reported in the governmentement of net position. A deferred charge on refunding results from the difference inng value of refunded debt and its reacquisition price. This amount is erredd aver the shorter of the life of the refunded or refunding debt. In addition to (ties, the statemential position will sometimes report a separate section for defe inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The Town has only one type of item, which arises only under modified accrual basis of accounting, that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from five sources: ad valorem taxes, court fines, emergency medical services (EMS), special assessments and franchise fees. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. L. Net Position In the government -wide financial statements, net position represents the difference between assets and liabilities. Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvements of those assets, and adding back unspent proceeds. Net position is reported as restricted when there are limitations imposed on their use either through the enabling legislations adopted by the Town or through external restrictions imposed by creditors, grantors or laws or regulations of other governments. Town Council Page 138 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 2. CASH AND INVESTMENTS At September 30, 2014, the carrying amount of the Town's deposits (cash, certificates of deposit, and interest-bearing savings accounts included in temporary investments) was $1,217,996 and the bank balance was $1,383,250. The Town's cash deposits at September 30, 2014 and during the year ended September 30, 2014 were entirely covered by FDIC insurance or by pledged collateral held by the Town's agent bank in the Town's name. Legal and contractual provisions governing deposits and investments The Public Funds Investment Act (Government Code Chapter 2256) contains specific provisions in the areas of investment practices, management reports and establishment of appropriate policies. Among other things, it requires the Town to adopt, implement, and publicize an investment policy. That policy must address the following areas: (1) safety of principal and liquidity, (2) portfolio diversification, (3) allowable investments, (4) acceptable risk levels, (5) expected rates of return, (6) maximum allowable stated maturity of portfolio investments, (7) maximum average dollar -weighted maturity, allowed based on the stated maturity date for the portfolio, (8) investment staff quality and capabiliti d bid solicitation preferences for certificates of deposit. Statutes and the Town's investme uthorized own to invest in the following investments as summarized in the tab e _ Maximum Maximum Authorized um Percentage Investment Investment Ty (Maturity of Portfolio In One Issuer U.S. Treasu ligations rs 85% NA U.S. Agenci ecurities 2 years 85% NA State of Tex curiti 2 years 85% NA Certificates of 2 years 85% NA Municipal Securit 2 years 85% NA 2 years 50% NA tual Fun 2 years 50% NA Investment po 2 years 100% NA The Act also require e Town to have independent auditors perform test procedures related to investment practices as provided by the Act. The Town is in substantial compliance with the requirements of the Act and with local policies. Cash and investments as of September 30, 2014 are classified in the accompanying financial statements as follows: Town Council Page 199 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 2. CASH AND INVESTMENTS - CONTINUED Statement of Net Position Primary Government: Cash and cash equivalents Fiduciary Fund: Cash and cash equivalents Component Unit: Cash and cash equivalents Total cash and cash equivalents Cash and investments as of September 30, 2014 Cash on hand Deposits with financial institutions Investments Total cash and investments Disclosures relating to interest rate risk the following: $ 9,599,339 4,233,214 278,680 14,111,233 $ 1,299 5,596,619 8,513,315 $ 14,111,233 Interest rate risk is the risk that changes i interest rates will adversely affect the fair value of an investment. Generally, the longer t tunty of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the Town manages its exposure to interest rate risk is by investing mainly in investment pools which purchase a combination of shorter term investments with an average maturity of less than 60 days, thus reducing the interest rate risk. The Town monitors the interest rate risk inherent in its portfolio by measuring the weighted average maturity of its portfolio. The Town has no specific limitations with respect to this metric. As of September 30, 2014, the Town had the following investments: Local Government Investment Pool Amount Lone Star $ 1,578,414 LOGIC 1,500,423 Tex Pool 5,434,478 Total Investments $ 8,513,315 Weighted Average Maturity 52 days 54 days 44 days As of September 30, 2014, the Town did not invest in any securities which are highly sensitive to interest rate fluctuations. Disclosures relating to credit risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the Public Funds Investment Act, the Town's investment policy, or debt agreements, and the actual rating as of year-end for each investment type. Town Council Page 140 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 2. CASH AND INVESTMENTS - CONTINUED Local Government Minimum Legal Investment Pool Rating Rating as of Year End Lone Star LOGIC TexPool Concentration of credit risk The investment policy of the Town contains r any one issuer. As of September 30, 2014, not have 5% or more of its investment with on Custodial credit risk AAAm AAAm AAAm AAAm AAAm AAAm t that ca be invested in ent pools, the Town did Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The Public Funds Investment Act and the Town's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The Public Funds Investment Act requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least the bank balance less FDIC insurance at all times. As of September 30, 2014, the Town deposits with financial institutions in excess of federal depository insurance limits were fully collateralized. Investment in state investment pools The Town is a voluntary participant in TexPool. The State Comptroller of Public Accounts exercises responsibility over TexPool. This oversight includes the ability to significantly influence operations, designation of management, and accountability for fiscal matters. Additionally, the State Comptroller has established an advisory board composed of both participants in TexPool and other persons who do not have a business relationship with TexPool. TexPool operates in a manner consistent with the SEC's Rule 2a7 of the Investment Company Act of 1940. TexPool uses amortized costs rather than market value to report net position to compute share prices. Accordingly, the fair value of the position in TexPool is the same as the value of TexPool shares. Town Council Page 141 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 2. CASH AND INVESTMENTS - CONTINUED The Town is a voluntary participant in Local Government Investment Cooperative (LOGIC). LOGIC is a local government investment pool organized under the authority of the Interlocal Cooperation Act, chapter 791, of the Texas Government Code, and the Public Funds Investment Act, chapter 2256, of the Texas Government Code. The pool was created in April 1994 through a contract among its participating governmental, and is governed by a board of directors to provide for the joint investments of participant's public funds and funds under their control. Day to day administration of LOGIC is performed by First Southwest Company and J.P. Morgan Investment Management Inc. The Town is a voluntary participant in Lonestar Investment Pool. The LoneStar Investment Pool is an investment pool available to governmental entities. The pool was established under the guidance of the Texas Public Funds Investment Act. A board of directors made up of members of the pool is responsible for the overall operation of the pool. The Board has employed various third party organizations to assist in the operations. These third parties are as follows: American Beacon Advisors and BNY Mellon Cash Investment Strategies -Investment Managers, RBC Wealth Management- Investment Consultant, Bank of New York Mellon- Custodian, First Public - Administration. In combination with these third party organizations, the pool has received an AAAm rating from Standard & Poor's. This rating allows the pool to meet the standards required by the Texas Public Funds Investmen NOTE 3. RECEIVABLES Year-end receivable balances f_ the government's individual major funds and nonmajor governmental funds in the aggregancluding the applicable allowances for uncollectible accounts, are as follows: Governme Rec es Prbperty taxes Franchise taxes Sales Taxes Hotel ccupancy taxes Acc Grants Gross rete les Less: allowance Net total receivables (989,771) (989,771) $ 518,355 $ 20,322 $ 77,446 $ 616,123 $ 33,671 The September 30, 2014 Due from Other Governments of governmental activities balance is comprised of $78,630 due from the PID administrator for purchases made by the Town. The September 30, 2014 Due from Other Governments of business -type activities balance is comprised of $9,568 due from the Trophy Club Municipal District No. 1 for storm water drainage services rendered while the balance of component units is comprised of amounts due from the Debt Service Fund. Town Council Page 142 of 336 Meeting Date: April 28, 2015 Nonmajor Total Business- bt lllllllIIIService Governmental Governmental type General Funds Activities Activities $ 9 $ 20,322 $ $ 95,521 $ - 11 ,872 119,872 - 119,807 56,340 176,147 - - 21,106 21,106 - 1,173,209 - 1,173,209 33,671 20,039 - - 20,039 - 1,508,126 20,322 77,446 1,605,894 33,671 (989,771) (989,771) $ 518,355 $ 20,322 $ 77,446 $ 616,123 $ 33,671 The September 30, 2014 Due from Other Governments of governmental activities balance is comprised of $78,630 due from the PID administrator for purchases made by the Town. The September 30, 2014 Due from Other Governments of business -type activities balance is comprised of $9,568 due from the Trophy Club Municipal District No. 1 for storm water drainage services rendered while the balance of component units is comprised of amounts due from the Debt Service Fund. Town Council Page 142 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 4. CAPITAL ASSETS Capital asset activity for the year ended September 30, 2014, was as follows: Governmental Activities: Capital assets not depreciated: Land Construction in progress Total capital assets not depreciated Capital assets being depreciated: Buildings Improvements other than buildings Machinery and equipment Vehicles Water system Infrastructure Total capital assets being depreciated Less accumulated depreciation for: Buildings Improvements other than buildings Machinery and equipment Vehicles Water system Infrastructure Total accumulated depreciation Total capital assets depreciated, net Governmental activities capit assets, net Depreciation expense was General government Emergency medical services Information systems Police Parks and recreation Community development Streets and Drainage Water and sewer Total depreciation expense Beginning Balance Additions $ 9,099,889 140,523 9,240,412 1,993,440 (129,908) 51,667,087 4 1,669,037 1 8 962,566 133,496 5,252,201 109,804 13,880,230 215,876 $ 62,447,934 416;5,424,561 1,008,177 (633,871) (50,630) (14,872,049) (1,828,557) (922,551) (129,908) (612,541) (122,948) (403,061) (174,242) _- (3,681,529) (374,852) Ending Balance $ 9,099,889 722,046 9,821,935 IF 1,993,440 52,070,710 1,814,415 1,096,062 5,362,005 14,096,106 76,432,738 (684,501) (16,700,606) (1,052,459) (735,489) (577,303) (4,056,381) (21,125,602) (2,681,137) (23,806,739) 54,298,959 (1,672,960) 52,625,999 $ 63,539,371 $ (1,091,437) $ $ 62,447,934 as direct expense to programs of the primary government as follows: $ 41,076 51,767 22,466 74,895 683,739 23,306 1,472,211 311,677 $ 2,681,137 Town Council Page 145 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS Transfer Out Amount NOTE 4. CAPITAL ASSETS - CONTINUED Debt Service Fund Storm Drainage Fund $ 27,067 Debt service Beginning Retirements/ Ending Debt service Balance Additions Transfers Balance Business -Type Activities: Storm Drainage Fund General Fund 6,460 Capital assets Grant Fund General Fund 4,358 not depreciated: General Fund Municipal Court Security Fund 3,000 Construction in progress $ 96,304 $ 1,307,581 $ $ 1,403,885 Total capital assets Total $ 62,201 not depreciated 96,304 1,307,581 1,403,885 Business -type activities capital assets, net $ 96,304 $ 1,307,581 $ $ 1,403,885 NOTE 5. INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS A summary of interfund receivables and payables balances at September 30, 2014 is as follows: Receivable Fund Payable Fund Amount Purpose III General Fund Grant Fund 51,941 rsable penditures moved to General Fund General Fund General Fund Storm Capital Projects Generz Storm Drainage Capital Trophy Club Park Fund $ 1,426,969 Transfers between funds during the year are as follows: administrative and public safety services Reimbursable expenditures moved to General Fund 2014 Tax Note Proceeds Storm Drainage Portion of 2013 CO Proceeds Transfer In Transfer Out Amount Purpose Debt Service Fund Storm Drainage Fund $ 27,067 Debt service Debt Service Fund Street Maintenance Sales Tax Fund 13,287 Debt service General Fund Trophy Club Park Fund 8,000 Administrative Support Storm Drainage Fund General Fund 6,460 Move HMAP Reimbursement to Drainage Fund Grant Fund General Fund 4,358 Move TCLOSE Grant Resources to Grant Fund General Fund Municipal Court Security Fund 3,000 Administrative Support Debt Service Fund Capital Projects 29 Debt Service Total $ 62,201 Town Council Page 144 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 6. LONG-TERM DEBT The Town periodically issues general obligation bonds and contractual obligations to provide funds for general government purposes. The Town also periodically utilizes notes and capital leases to provide financing for general government purposes. During 2014, the Town issued $2,500,000 Combination Tax and Revenue Certificates of Obligation, Series 2014. Proceeds from the sale of the certificates will be used for the purpose of purchasing land for a joint police and town hall facility project, and paying profess' l es of professionals in connection with the project and the issuance of the certificates. During 2014, the Town issued $600,000 of Tax Notes, Se014. Proceeds a notes will be used for streets reconstruction. At September 30, 2014, the Town's long-term debt consisted of the following: Governmental Activities: Description General Obligation Bonds: Improvements Improvements Refunding Tax notes Tax notes Year Average Interest of Final Annual Original Balance Rate Issue Pavment Amount 9/30/2014 4.00-5.00 % 2007 3.00-4.13 % 2010 2.00-4.00 % 2010 4.24 %0.&012 Contractual Obligations: Combination Tax and Revenue -Series 2004 3.50-4. 2004 Certificates of Obligation Series 2013 2.50-3.25 'a 2013 Certificates of Obligation Series 2014 2.00-3.75 % 2014 Business -type Activities: 175,000 $ 3,260,000 $ 2,465,000 250,000 5,000,000 4,365,000 232,500 2,790,000 1,505,000 166,667 500,000 100,000 302,507 600,000 600,000 $ 9,035,000 1W 2024 $ 45,620 $ 650,000 $ 332,000 2028 86,667 1,300,000 1,300,000 2034 173,605 2,500,000 2,500,000 $ 4,132,000 Year Average Interest of Final Annual Original Balance Description Rate Issue Maturity Payment Amount 9/30/2013 Contractual Obligations: Certificates of Obligation Series 2013 2.50-3.00 % 2013 2024 $ 170,000 $ 1,700,000 $ 1,560,000 $ 1,560,000 Town Council Page 146 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 6. LONG-TERM DEBT - CONTINUED The following is a summary of long-term debt transactions of the Town for the year ended September 30, 2014: Beginning Business -type Activities: Contractual Obligations $ 1,700,000 Issuance Premium 43,456 Total Business -type Activities Long-term Liabilities $ 1,7: 56 $ The annual requirements to amortize long-term September 30, 2014, are as follows: Ending Due Within 04(140,0 Balance One Year $ 1,560,000 $ 140,000 419 39,038 4,419 - $ (144,419) $ 1,599,038 $ 144,419 outstanding of governmental activities as of General Obligation Bonds Year Ending Beginning Total September 30, Ending Due Within Requirements Balance Additions Reductions j6EjLqalance One Year Governmental Activities: 825,000 301,409 1,126,409 2017 545,000 General Obligation Bonds $ 9,400,000 $ 600,000 $ (965,00 $ 5,000 $ 910,000 Contractual Obligations 1,665,000 2,500,000 (33,000) 00 178,000 Issuance Premium 97,495 50,329 ,125) 342,376 20,795 OPEB Liability 41,995 15,141 - 57, - Compensated Absences 73,330 342,080 210,141 205,26: 11 075 Total Governmental Activities IV Long-term Liabilities $11,277,820 $ 3,50 $(1,225,266) $ 13,560,104 $ 1,119,870 Beginning Business -type Activities: Contractual Obligations $ 1,700,000 Issuance Premium 43,456 Total Business -type Activities Long-term Liabilities $ 1,7: 56 $ The annual requirements to amortize long-term September 30, 2014, are as follows: Ending Due Within 04(140,0 Balance One Year $ 1,560,000 $ 140,000 419 39,038 4,419 - $ (144,419) $ 1,599,038 $ 144,419 outstanding of governmental activities as of General Obligation Bonds Year Ending Governmental Activities Total September 30, Principal Interest Requirements 2015 $ 910,000 $ 320,376 $ 1,230,376 2016 825,000 301,409 1,126,409 2017 545,000 283,699 828,699 2018 570,000 265,799 835,799 2019 590,000 247,049 837,049 2020-2024 2,895,000 895,824 3,790,824 2025-2029 2,330,000 342,376 2,672,376 2030-2034 370,000 15,263 385,263 Total $ 9,035,000 $ 2,671,793 $ 11,706,793 Town Council Page 149 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 6. LONG-TERM DEBT - CONTINUED Contractual Obligations Year Ending Governmental Activities Total September 30, Principal Interest Requirements 2015 $ 178,000 $ 159,996 $ 337,996 2016 203,000 120,877 '323,877 2017 213,000 115,498 328,498 2018 218,000 109,893 178,088 327,893 2019 223,000 104,163 2020- 24 327,163 2020-2024 1,192,000 423,7 1,615,756 2025-2029 1,130,000 234,913 1,364,913 Total $ 4,132,000 $1- _ 82 $ 5,487,882 The annual requirements to amortize Ion -term debt outstanding of business -type activities as of September 30, 2014, are as follows: Contractual Obligations Year Ending Business -type Activities Total September 30, Principal Interest Requirements 201 140,000 $ 38,962 $ 178,962 00 35,400 180,400 0 31,775 176,775 201 150,000 28,088 178,088 2019 155,000 24,275 179,275 2020- 24 825,000 59,269 884,269 $1,560,000 $ 217,769 $ 1,777,769 The genera%VA been used to liquidate compensated absences and capital lease liabilities. NOTE 7. AD AX Ad Valorem Tax is levied each October 1 on the assessed value listed as of the prior January 1 for all residential and commercial property located in the Town. Taxable assessed value represents the appraisal value less applicable exemptions authorized by the Town Council. Taxes are due on October 1, the levy date, and are delinquent if unpaid by the following January 31; after which time the Town has an enforceable lien with respect to both real and personal property. Under state law, Ad Valorem Taxes levied on real property constitute a perpetual lien which cannot be forgiven without specific approval of the State Legislature. Penalties and interest are included for any payment received after January 31. Town Council Page 148 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 7. AD VALOREM TAX - CONTINUED Ad valorem taxes at the fund level are recorded as receivables and deferred inflows of resources at the time the taxes are assessed. Revenues are recognized as the related ad valorem taxes are collected. Additional amounts estimated to be collectible in time to be a resource for payment of obligations incurred during the fiscal year and therefore susceptible to acj&ol have been recognized as revenue. Ad valorem taxes are recorded net of the allowance for u tible taxes. Uncollectible personal ad valorem taxes can be written off upon expiration of the f tute of limitations. NOTE 8. PENSION PLAN Texas Municipal Retirement System Plan Description The Town of Trophy Club provides pension be nontraditional, joint contributory, hybrid defined Retirement System (TMRS), an agent multiple-ei through a s Municipal stem. Benefits depend upon the sum of the employee's contributions to the plan, with interest, and Town -financed monetary credits, with interest. At the date the plan began, the Town granted monetary credits for service rendered before the plan began of a theoretical amount equal to two times what would have been contributed by the employee with interest, prior to establishment of the plan. Monetary credits forLervice sine the plan began are a percentage (200%) of the employee's accumulated contri ns. In addition, the Town can gran', s often as annually, another type of monetary credit referred to as an updated service credit which is a theoretical amount which, when added to the employee's accumulated contributions and the monetary credits for service since the plan began, would be the total monetary credits and employee contributions accumulated with interest if the current employee contribution rate and the Town matching percent had always been in existence and if the employee's salary had always been the average of his salary in the last three years that are one year before the effective date. At retirement, the benefit is calculated as if the sum of the employee's accumulated contributions with interest and the employer -financed monetary credits with interest were used to purchase an annuity. The plan provisions are adopted by the governing body of the Town, within the options available in the state statutes governing TMRS and within the actuarial constraints also in the statutes. Plan provisions for the Town were as follows: Deposit rate 7% Matching ratio (Town to employee) 2-1 A member is vested after 5 years Members can retire at certain ages, based on the years of service with the Town. The service retirement eligibilities for the Town are 5 years at 60 years of age, or 20 years at any age. Town Council Page 148 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 8. PENSION PLAN - continued Contributions Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal actuarial cost method. This rate cons;?nces ormal cost contribution rate and the prior service cost contribution rate, culated to be a level percent of payroll from year to year. The normal cost contribution the portion of an active member's projected benefit allocated annually; the prior service contribution rate amortizes the unfunded (overfunded) actuarial liability (asset) over the applicable period for that city. Both the normal cost and prior service contribution rates include recognition of the pr 'ited impact of annually repeating benefits, such as Updated Service Credits and Annuity Inc s. Both the employees and the Town make contributions mont Since the Town needs to know its contribution ra dvanc6 budgetary purposes, there is a one-year delay between the actuarial valuation that a basis for the rate and the calendar year when the rate goes into effect (i.e. December 31, 2012 valuation is effective for rates beginning January 2014). Annual Pension Cost Three Y Annual Percentage Fiscal Pension of APC Year Cost (APC) Contributed 2012 $ 467,621 1W 100% 2013 $ 526,301 100% Net Pension (Obligation) Asset Naccrue $ 662,072 100% $ - As of Dece13, the most recent actuarial valuation date, the plan was 74.1% funded. The actuariability for benefits was $15,231,441, and the actuarial value of assets was $11,280,091 resulting in an unfunded actuarial accrued liability (UAAL) of $3,951,350. The covered payroll (annual payroll of active employees covered by the plan) was $4,346,566, and the ratio of the UAAL to the covered payroll was 90.9%. The following actuarial assumptions were used: Actuarial Cost Method Amortization Method Remaining Amortization Asset Valuation Method Investment Rate of Return Projected Salary Increases Includes Inflation at Cost of Living Adjustments Entry Age Normal Level percent of payroll 30.0 years — closed period 10 -year smoothed market 7.0% Varies by age and service 3.0% 2.1% All assumptions for the December 31, 2013 valuations are contained in the December 31, 2013 TMRS Comprehensive Annual Financial Report, a copy of which may be obtained by writing to P.O. Box 149153, Austin, Texas 78714-9153. Town Council Page 249 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 9. OTHER POSTEMPLOYMENT BENEFITS Plan Description The Town provides post -employment medical, dental, and vision benefits (OPEB) for eligible retirees, their spouses and dependents through TML IntergovernmentalE ployee Benefits Pool, which covers both active and retired members. As of September 30, 2014, membership consisted of: Retirees and beneficiaries receiving benefits - Active employees 73 Total 73 The three optional benefit levels, TML Plan P85-50-20, TML Plan P85-100-25 and TML Plan P96- 200-5, are the same for retirees as those afforded to active employees. Regular full-time employees retiring from the Town have the option to continue medical insurance coverage until the retiree becomes eligible for Medicare or is eligible to be covered under another medical plan. Funding Policy The benefit levels and contribution rates are approved annually by the Town management and the Town Council as part of the budget process. By the Town not contributing anything toward this plan in advance, the Town employs a pay-as-you-go method through ensuring the annual retiree contributions are equal to the benefits that are paid on behalf of the retirees. The m, Single Single Single Single ontribution rates for offered benefit levels are as follows: TML Plan P85-50-20 $ 442 $ 1,231 $ 864 $ 1,559 TML Plan P85-100-25 $ 378 $ 1,012 $ 717 $ 1,276 TML Plan P96-200-5 $ 293 $ 782 $ 555 $ 986 An irrevocable trust has not been established; therefore, the plan is not accounted for as a trust fund. The plan does not issue a separate financial report. Annual OPEB Cost and Net OPEB Obligation The Town's annual OPEB cost is calculated based on the annual required contribution of the Town (ARC), an amount actuarially determined in accordance with the parameters of GASB 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and to amortize any unfunded actuarial liabilities over a period not to exceed thirty years. The following table shows the components of the Town's annual OPEB cost for the year, the amount contributed to the plan, and changes in the Town's net OPEB obligation. Town Council Page 200 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 9. OTHER POSTEMPLOYMENT BENEFITS - CONTINUED Annual required contribution $ 15,002 Interest on net OPEB obligation 1,890 Adjustment to annual required contribution (1,751) Annual OPEB cost 15,141 Contributions Made - Change in OPEB obligation 1 15,141 Net OPEB obligation (asset) - beginning of year >41,995 Net OPEB obligation (asset) - end of year $ 57,136 The Town's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for 2012, 2013, and 2014 were as follows: Fiscal Annual Year OPEB Costs 2012 $ 16,274 2013 $ 13,990 2014 $ 15,141 Funded Status and Funding Progress Percentage of Net Annual OPE1311 OPEB Dbligation 32,099 41,995 57,136 As of November 19, 2014, the most recent actuarial valuation date, the actuarial accrued liability for benefits was $88,691, all of which was unfunded. The covered payroll (annual payroll of active employees covered by the plan) for fiscal year 2014 was $4,346,566, and the ratio of the unfunded actuarial accrued liability to the covered payroll was 2.24%. Actuarial Methods and Assumptions Projections of benefits are based on substantive plan (the plan understood by the employer and plan members) and include the type of benefits in force at the valuation date and the pattern of sharing benefits between the Town and the plan members at that point. The actuarial methods and assumptions used include techniques that are designed to reduce short-term volatility in actuarial accrued liabilities and actuarial value of assets, consistent with the long-term perspective of the calculations. In the November 19, 2014 actuarial valuation, the projected unit credit actuarial cost method was used. The actuarial assumptions include a 4.5% investment rate of return (net of administrative expenses) and an annual healthcare cost trend rate of 8.0% initially, reduced by decrements to an ultimate rate of 4.5% after 7 years. The rate of inflation is assumed to be 3%. NOTE 10. CONTRIBUTIONS The Town received contributions of $177,897 from the 4A Economic Development Corporation (4A), and $54,964 from the 413 Economic Development Corporation (413) during the year ended September 30, 2014 in order to repay debt payments related to the both the 4A and 413. Additionally, the Town received contributions in the amount of $66,597 from 413 during the year ended September 30, 2014. These contributions represent payment for various items such as property maintenance and administrative services. The contributions have been recorded as part of intergovernmental revenue Town Council Page 201 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 10. CONTRIBUTIONS - CONTINUED in the Town's statement of revenues, expenditures, and changes in fund balance — governmental funds, and as expenses in the statement of activities for 4A and 4B. NOTE 11. RISK MANAGEMENT The Town is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Town has purchased commercial insurance to protect against these various risks of loss. There was no significant reduction in insurance coverage from the previous year. Settled claims for risks have not exceeded insurance coverage for the past three years. NOTE 12. PUBLIC UTILITY DISTRICT NO. 1 On May 7, 2007, the Trophy Club Town Council approved Resolution 2007-08 authorizing and providing for the creation of a Public Improvement District. Trophy Club Public Improvement District No.1 consists of approximately 609.68 acres within the corporate limits of the Town of Trophy Club. This District was created in accordance with Chapter 372 of the Texas Local Government Code. On December 13, 2007 the Trophy Club Town Council approved the issuance and sale of $27,500,000 in bonds, known as Trophy Club Public Improvement No. 1 Special Assessment Revenue Bonds, Series 2007. These bonds were authorized in order to finance the authorized improvements found in the Service and Assessment Plan. An Assessment on each property located in the District will repay the bonds. The Town is acting only as an agent and has no obligation to support payment of the bonds, directly or indirectly. The Service andssment Plan included the following projects: Thoroughfare Improvements, Water Distribution SyqWlimprovements, Wastewater Collection System Improvements, Trails and Open Space, Elevate torage, Thoroughfare Landscaping and Irrigation, Screening Walls and Entry Features, Publi s, Drainage Improvements, and Construction Administration. NOTE 13. TROPHY CLUB MUNICIPAL UTILITY DISTRICT No.1 The Town entered into an agreement with Trophy Club Municipal Utility District No.1 ("the District") in 2011 to provide support services to the District. Total payments received for services provided to the District under this agreement totaled $87,422 during the fiscal year ended September 30, 2014, and are recorded as miscellaneous revenue of the General Fund in the Town's statement of revenues, expenditures and changes in fund balance. Town Council Page 202 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO BASIC FINANCIAL STATEMENTS NOTE 14. RESTATEMENT OF BEGINNING NET POSITION AND FUND BALANCE Governmental Activities Net Position at September 30, 2013 as previously reported: $ 57,637,889 Restatements: Prior year account corrections: (96,720) Net position at September 30, 2013, restated $ 57,541,169 Fund Balance, September 30, 2013 as previously reported: Restatements: Adjustments for revenue related items: Adjustments for vendor payable related items: PF III Capital Projects eral Fun Fund 2,627,264'W$ 2,065,759 76,269 (173,139) $ 2,530,394 150 $ 2,065,909 NOTE 15. CUMULATIVE EFFECT OF AD GASB STATEMENT NO. 65 As a result of the implementation of GAS tame " o. 65, Items Previously Reported as Assets and Liabilities, an adjustment has been ma o write off all unamortized bond issuance costs from previous years. As a result, governmental itiel� beginning net position has been decreased by $160,873 and the beginning net position of busi It -type activities has been decreased by $37,764. NOTE 16. NEW AND FUTURE FINANCIAL REPORG REQUIREMENTS Statement No. 68, "Accounting and ma Reporting for Pensions -an amendment of GASB Statement No. 27." — This statement changes the focus of pension accounting for employers from whether they are responsibly funding their plan over time to a point -in -time liability that is reflected in the employer's financial statements for any actuarially unfunded portion of pension benefits earned to date. This statement will become effective for the Town in fiscal year 2015. Management has not yet determined the effect of these statements on the financial statements; however, the impact of Statement No. 68 is expected to be significant as they will now reflect a previously unrecorded liability. The Town also expects the largest deferred inflows and outflows to be pension related. NOTE 17. SUBSEQUENT EVENTS The Town has evaluated all events and transactions that have occurred from October 1, 2014 up until , 2015, the date the financial statements were issued, and determined that there are no transactions requiring additional recognition or disclosure. Town Council Page 205 of 336 Meeting Date: April 28, 2015 Town Council Page 266 of 336 Meeting Date: April 28, 2015 Town Council Page 286 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS TEXAS MUNICIPAL RETIREMENT SYSTEM SCHEDULE OF FUNDING PROGRESS YEAR ENDED SEPTEMBER 30, 2014 Actuarial valuation date Actuarial value of assets Actuarial accrued liability Percentage funded Unfunded actuarial accrued liability Annual cored payroll Unfunded actuarial accrued liability as a percentage of covered payroll Net pension obligation at beginning of period Annual pension cost: Annual required contribution Less: contributions made Net pension obliciation at er FY2011-12 FY2012-13 12/31/2011 $ 8,701,754 12, 685, 291 68.6% 3,983,537 4,465,244 89.2% 467,621 (467, 621) 12/31/2012 $ 10, 054, 928 14,114, 964 71.2% 4,060,036 4,957,838 81.9% 526,301 (526,301) FY2013-14 12/31/2013 $ 11,280,091 15, 231, 441 74.1% 3,951,350 4,346,566 90.9% 662,072 (662,072) Town Council Page 288 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS RETIREE HEALTH PLAN SCHEDULE OF FUNDING PROGRESS YEAR ENDED SEPTEMBER 30, 2014 Annual required contribution Interest on prior year Net OPEB obligation Adjustment to annual required contribution Annual OPEB cost Contributions made Increase in net OPEB obligation Net Obligation - beginning of year Net Obligation - end of year Percentage of OPEB costs contributed Actuarial accrued liability Actuarial value of plan assets Unfunc Funde Cover( Unfunc as a 2014 2013 2012 $ 15,002 $ 13,990 $ 16,274 1,890 1,444 1,156 (1,751) (1,444) (1,156) 15,141 13,990 16,274 - 4,094 9,857 15,141 9,896 6,417 41,995 32,099 25,682 $ 57,136 $ 41,995 $ 32,099 0.00% 29.26% 60.57% $ 81,122 $ 81,122 $ 109,475 81,122 $ 81,122 $ 109,475 0. 0.0% 0.0% 34e 4,957,838 4,465,244 .87%0 1.64% 2.45% Town Council Page 288 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS GENERALFUND BUDGETARY COMPARISON SCHEDULE YEAR ENDED SEPTEMBER 30, 2014 Town Council Page 208 of 336 Meeting Date: April 28, 2015 Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Ad valorem taxes $ 4,589,856 $ 4,589,856 $ 901 $ (41,955) Sales and mixed beverage taxes 625,375 655,375 2,722 7,347 Franchise taxes 729,870 729,870 772,621 42,751 Licenses and permits 944,360 944,360 904,251 (40,109) Intergovernmental 202,245 202,245 376,470 174,225 Charges for service 474,127 550,12 6,188 46,061 Fines 140,000 140,0 71 (21,229) Investment income 5,500 5,50 (2,558) Miscellaneous 172,626 172,626 18 2 10,546 Grant revenue - 77,018 58,892 (18,126) Total revenues 7,883,959 8,066,977 8,223,930 156,953 EXPENDITURES Current: Emergency medical services 853,933 853,933 808,788 45,145 Manager's office 872,641 864,641 829,603 35,038 Human resources 98,382 82 74,282 18,100 Finance 395,440 3il 392,220 220 Information Services 't 374, 377, 333,769 43,502 Legal 7 184,2 199,24 196,520 2,726 Court 84,994 994 146 79,573 5,421 Police 1,W05 3 2,015,926 (9,903) Recreation 6 3 43 542,178 67,565 Facilities management 0 87,200 81,550 5,650 Parks 1,226, 7 1,271,257 1,280,781 (9,524) Community Development 355,601 397,426 326,821 70,605 Planning and zoning 241,753 275,928 260,939 14,989 Streets 444,452 440,452 403,868 36,584 Total current 18 7,952,936 7,626,815 326,121 Capital outlay: Police 3 , 6 34,006 49,105 (15,099) Parks 61,481 34,481 33,565 916 Total capital o 95,487 68,487 82,670 (14,183) Total expenditures 7,838,405 8,021,423 7,709,485 311,938 Excess (deficiency) of re s ove expenditures 45,554 45,554 514,445 468,891 OTHER FINANCING SOURCES (USES) Transfers in 227,209 182,209 11,000 (171,209) Transfers out (216,209) (171,209) (10,818) 160,391 Total other financing source (uses) 11,000 11,000 182 (10,818) Net change in fund balances 56,554 56,554 514,627 458,073 Fund balances - beginning, as restated 2,530,394 2,530,394 2,530,394 - Fund balances -ending $ 2,586,948 $ 2,586,948 $ 3,045,021 $ 458,073 Town Council Page 208 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NOTES TO REQUIRED SUPPLEMENTARY INFORMATION YEAR ENDED SEPTEMBER 30, 2014 NOTE 1. BUDGETARY CONTROL The Town follows these procedures in establishing the budgetary data reflected in the financial statements: 1. Prior to September 1, the Town Manager submits to the Town Council a proposed operating budget for the fiscal year commencing the following October 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxpayer comments. 3. The budget is legally enacted through passage of an ordinance. 4. The Town Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the Town Council. 5. Formal budgetary integration is employed as a management control device during the year for the General Fund. Annual Appropriated budgets are consistent with U.S. generally accepted accounting principles and are legally adopted for the general fund, the Trophy Club park fund and the debt service fund. All appropriations lapse on September 30 of the fiscal year. E: s for the following: Town Council Page 259 of 336 Meeting Date: April 28, 2015 Town Council Page 260 of 336 Meeting Date: April 28, 2015 COMBINING AND BUDGETARY COMPARISON SCHEDULE Town Council Page 261 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE YEAR ENDED SEPTEMBER 30, 2014 REVENUES Ad valorem taxes Investment income Miscellaneous Total revenues EXPENDITURES Debt service: Administrative charges Interest Principal retirement Total debt service Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES Transfers in Total other financing sources N Fund Fund Budgeted Amounts Original Final $ 1,369,864 1,000 1,372,164 Actual Variance with Final Budget ,863 $ (9,001) 246 (754) - (1,300) ,109 (11,055) 2,000 2,000 6,250 445,092 445,092 398,872 1,138,000 1,138,000 998,000 1,585,092 1,585,092 1,403,122 1,585,092 1,585,092 1,403,122 (4,250) 46,220 140,000 181,970 928) (212,928) (42,013) 170,915 �� 218,362 40,383 (177,979) 218,362 40,383 (177,979) 5,434 (1,630) (7,064) 119,722 119,722 - $ 125,156 $ 118,092 $ (7,064) Town Council Page 262 of 336 Meeting Date: April 28, 2015 NON -MAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS HOTEL/ MOTEL FUND Accounts for occupancy taxes charged to hotels. STREET MAINTENANCE SALES TAX FUND Accounts for sales taxes specifically restricted for street improvemen 25TH ANNIVERSARY FUND Accounts for contributions designated for the Town's 25th ann COURT TECHNOLOGY FUND Accounts for court fees specifically restricted for court technol COURT SECURITY FUND Accounts for court fees specifically restricted for court security expenditures. CRIME CONTROL AND PREVENTION DISTRICT FUND Accounts for sales taxes specifically restricted for crime control and prevention. RECREATION PROGRAMS Accounts for recreation fees a ciated programs. Town Council Page 265 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS COMBINING BALANCE SHEET - NON MAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2014 ASSETS Cash and cash equivalents Sales taxes receivable Accounts, net Total assets LIABILITIES Accounts Payable Total liabilities FUND BALANCES Restricted for: Tourism Street maintenance Town 25th anniversary Crime control and prevention Court Recreation programs Total fund balances Total liabilities and fund balances Street Maintenance Hotel/ Motel Tax Sales Tax $ 267,750 $ 21,106 288,856 25th Anniversary 13,166 $ 2,114 29 - 2,114 2,720 2,720 39,915 39,915 42,635 $ 2,114 2,114 2,114 Town Council Page 266 of 336 Meeting Date: April 28, 2015 Crime Control and Total Nonmajor Court Technology Court Security Prevention Recreation Programs Governmental Funds $ 37,400 $ 22,293 $ 82,240 $ 2,905 $ 427,868 - - 26,871 - 56,340 - - -21,106 37,400 22,293 109,111 905 505,314 13,440 13,440 23,960 23,960 22,293 22,293 15,365 15.365 93,746 93 2,812 2,812 2,905 $ 36,993 36,993 283,481 39,915 2,114 93,746 46,253 2,812 468,321 505,314 Town Council Page 266 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NON MAJOR GOVERNMENTAL FUNDS YEAR ENDED SEPTEMBER 30, 2014 REVENUES Ad valorem taxes Sales and mixed beverage taxes Occupancy taxes Charges for service Fines Investment income Miscellaneous Total revenues EXPENDITURES Current: General Government Court Police Recreation Streets Debt service: Capital outlay: Court Police Streets Total expenditures Excess (deficiency) of r so expenditures OTHER FINANCING SOURCES (USE Transfers out Total other financing source (uses) Net change in fund balances Fund balances - beginning Fund balancesmiliilliiikina Street Maintenance Hotel/ Motel Tax Sales Tax 25th Anniversary 61,392 235,796 163 235,959 161,392 39,703 114,096 40,794 154,890 6,502 (13, 287) (13, 287) 196,256 (6,785) 87,225 46,700 2,114 $ 283,481 $ 39,915 $ 2,114 Town Council Page 269 of 336 Meeting Date: April 28, 2015 Crime Control and Total Nonmajor Court Technology Cout Security Prevention Recreation Progra Governmental Funds $ $ $ $ - $ - 141,855 303,247 235, 796 - - 15, 5 15, 593 4,194 3,146 - - 7, 340 - - 45 - 208 2,750 - 2, 750 6,944 3,146 141,900 15,593 564,934 8,324 13,440 21,764 (14, 820) (14,820) 38, 780 185 66,976 1,161 70,739 iw - 146 70,739 22,147 23,007 22,293 $ 93,746 12,781 12,781 2,812 2,812 2,812 39,703 8,324 4,185 12,781 114,096 13,440 66,976 40,794 300,299 264,635 (16,287) (16,287) 248,348 219,973 $ 468,321 Town Council Page 268 of 336 Meeting Date: April 28, 2015 FIDICUARY FUND PUBLIC IMPROVEMENT DISTRICT (PID) NO. 1 DEBT SERVICE AGENCY FUND Accounts for bond proceeds, assessments and related debt associated with the issuance of Town Council Page 268 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS STATEMENT OF CHANGES IN ASSETS AND LIABILITIES AGENCYFUND YEAR ENDED SEPTEMBER 30, 2014 Balance September ASSETS: 2013 ADDITIONS DEDUCTIONS Cash and cash equivalents $ 4,298,547 $ Total Assets $ 4,298,547 $ - $ 65,333 $ LIABILITIES: Due to debt holders Total Liabilities $ Balance ?ptember 2014 4,233,214 %6k214 I* 65,333 $ 4,233,214 $ 4,233,214 Town Council Page 2@9 of 336 Meeting Date: April 28, 2015 DISCRETELY PRESENTED COMPONENT UNITS 4A ECONOMIC DEVELOPMENT FUND Accounts for the use of 4A economic development sales tax revenue. 4B ECONOMIC DEVELOPMENT FUND Acco Town Council Page 220 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS 4A ECONOMIC DEVELOPMENT FUND BUDGETARY COMPARISON SCHEDULE YEAR ENDED SEPTEMBER 30, 2014 Revenues: Sales taxes Investment income Miscellaneous Total revenues Expenditures: General government Total expenditures Deficiency of revenues over expenditures Fund Balance - beginning of year Fund Balance - end of year Budgeted amounts Original Final Actual Variance with Final Budget Positive (Negative) 177,896 177,896 177,896 177,896 (177,896) (177,896) 177,896, 177,896 Town Council Page 221 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS 413 ECONOMIC DEVELOPMENT FUND BUDGETARY COMPARISON SCHEDULE YEAR ENDED SEPTEMBER 30, 2014 Excess of revenues ove Fund Fund 151,011 151,011 188,704 - $ 339,715 $ 151,011 Town Council Page 222 of 336 Meeting Date: April 28, 2015 Variance with Budgeted amounts Final Budget Original Final Actual Positive (Negative) Revenues Miscellaneous $ 35,000 $ 35,000 $ - $ (35,000) Sales taxes 305,000 305,000 322,784 17,784 Investment income 100 100 179 79 Charges for services - - 3,938 3,938 Total revenues 340,100 340,100 326,901 (13,199) Expenditures: General government 340,100 340,100 175,890 164,210 Total expenditures 340,100FjbW,1 175,890 164,210 Excess of revenues ove Fund Fund 151,011 151,011 188,704 - $ 339,715 $ 151,011 Town Council Page 222 of 336 Meeting Date: April 28, 2015 Town Council Page 225 of 336 Meeting Date: April 28, 2015 STATISTICAL SECTION This part of the Town of Trophy Club's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government's overall financial health.,.- Contents ealth.. Contents Financial Trends Revenue Capacity Debt Capacity Demographic and Econ M. Tables 1-4 These schedules contain trend information to help the reader understand how the government's financial performance and well-being have changed over time. 5-8 These schedules contain information to help the reader assess the government's most significant local revenue source, property tax. 9-11 These schedules present ormation to help the reader assess the affordaAgy of the government's current levels of outstanding debt and the gov nt's ability to issue additional debt in the future. 12-13 offer demographic and economic indicators to help the the environment within which the government's financial 14-15 These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the services the government provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. Town Council Page 226 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS NET POSITION BY COMPONENT LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) 2005 2006 2007 2008 2009 Go vemmental activities 2011�M 2012 2013 2014 $ 36,491,021 $ 47,668,302 $ 50,050,855 Net investment in capital assets $ 12,937,027 $ 18,482,623 $ 12,598,102 $ 24,467,1 Restricted for debt service 65,590 - 663 - 42,164 996,425 130,7 Restricted for capital projects - - - 23,007 - - - Restricted for crime control and prevention 87,225 - - - - - 46,700 2,114 - Restrictiedfortounsm - - - - 2,812 - - - Restrictedforstreetmaintenance 46,253 - - 2,158,558 - - Restrictedforanniversaryevents $$ 41787 - - $ 57,637,889 - Restricted for annivers ary events- - Restrictedforrecreationprograms - - - $ - - $ 52,848 $ 560,931 Restrictedforcourt 12,541 - - (4,845) - - - Unrestricted 2,812 1,740,263 (4,334,834) - 1,689,440 - 8,115,2 Total governmental activities net position $ 14,677,290 $ 14,148,452 S 14,329,706 1,689,440 .,713,1 Business -type activities 4,569,344 2,702,023 2,205,424 3,127,266 3,381,814 Total primary governmental net position $.4,677,290 $ ,452 $ Net investment in capitalassets $ - $ $ 50,427,796 $ 53,447,690 $ $ 57,826,530 Restricted - - - Unrestricted - - - Totalbusiness-type activities net position $ - - $ - $ Primarygovemment' ONNEW TABLE 1 2010 2011�M 2012 2013 2014 $ 36,491,021 $ 47,668,302 $ 50,050,855 $ 54,478,583 $ 53,880,244 91,021 $ 47,668,302 $ 50,050,855 $ 54,425,735 $ 53.,319,313 39,003 57,471 65,590 95,507 96,151 - - 996,425 - - - - - 23,007 93,746 - - 1,321 87,225 283,481 - - - - 75,999 2,114 46,700 2,114 39,915 2,114 Restrictied fortourism - - - - 2,812 - - 49,962 60,927 46,253 4,569,344 2,689,482 2,158,558 2,896,674 3,386,659 $$ 41787 $ 5747255 7 53.400,824 $ 57,637,889 $ 57270,444 Restricted for annivers ary events- - - - - $ - $ - $ - $ 52,848 $ 560,931 - 12,541 46,866 230,592 (4,845) $ 12,541 $ 46,866 $ 283,440 $ 556,086 Net investment in capitalas s ets $ 12,937,027 $ 18,482,623 12,598,102 $ ,467,178 $ 33,443,249 $ 36,491,021 $ 47,668,302 $ 50,050,855 $ 54,478,583 $ 53,880,244 Restricted for debt service - - 663 42,164 130,709 40,716 39,003 57,471 65,590 95,507 96,151 Restricted for capitalprojects - - - - - 996,425 - - Restrictedforcrimecontroland preve<1,740,263 - - - - - - - 23,007 93,746 Restrictied fortourism - - - - - - - 1,321 87,225 283,481 Restricted forstreet maintenance- - - - - - - 75,999 46,700 39,915 Restricted for annivers ary events- - - - - - - 2,114 2,114 2,114 Restricted forrecreation programs- - - - - - - - - 2,812 Restricted forcourt - - - - - - - 49,962 60,927 46,253 Unrestricted .. (4 34) 1,689,440 11,115,277 6,197,041 4,569,344 2,702,023 2,205,424 3,127,266 3,381,814 Total primary governmental net position $.4,677,290 $ ,452 $ 14,329,706 $ 35,713,164 $ 39,681,006 $ 41,099,368 $ 50,427,796 $ 53,447,690 $ 57,921,329 $ 57,826,530 Source: Cityaudited fmancialmcords (])The Town implemented the GASB 34 model o £repo rting fiscalye ding September 30,2004. Note: The Town did not have business -type activities priorto its cal year2011. Town Council Page 226 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS CHANGES IN NET POSITION LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) Expenses Go ve mme ntal a c tivitie s General go vernment Public safety Highways &streets Communitydevelopment Water ands ewer Storm Drainage Culture and recreation Interest on long-term debt To tal go ve rnme ntal ac tivitie s expenses Business -type activities: Trophy Club P ark Town Storm Drainage Total bus Ines s -type activities expenses Total primary government expenses Program Revenues Go vernmental activities: Charges forservices C o mmunity Deve to pm a nt Water and Sewer Other Operating grants and contributions Capitalgrants and contributions Total governmental activities progr Business -type activities: Charges forservices Total bus iness-type activities program Total primary government program reve 2005 2006 2007 2008 TABLE 2 2010 2011 2012 2013 2014 $ 1,165,820 $ 1,009,358 $ 1,026,163 $ 1,475 $ 7;421,942 1,717,961 $ 2;807,23-$ 1,984,137 $ 1,902,621 $ 2,113,664 2,315,846 2,380,610 2,312,318 3,0 2,013,8 2,211,108 2,275,778 2,392,798 2,898,737 3,125,577 142,116 198,671 131,922 526,6 " 1,326,98'_ 1,335,674 1,372,501 1,829,799 2,234,140 1,764,396 388,260 1,405,385 982,406 415,552 298,287 353,894 345,804 485,614 599,872 620,209 - - - - - - 617,001 92 261,106 311,677 - - - - - - 227,067 231,370 1,682,217 1,176,295 ],53 930,105 1,22' ],596,619 1,844,573 1,564,660 2,037,590 2,555,844 266,346 249,829 2 ?457 391,3 391,593 558,473 498,569 489,337 412,561 5,960,605 6,420,1486,253, 9; 1197 ,676,904 qW,606,849 9,821,367 8,755,669 10,650;470 11,135;298 - - 98,935 130,185 98,718 134,625 - - - - - 156,461 96,488 121,269 103,001 - - - - - 255,396 226,673 219,987 237,626 - - - - - 253,034 325,380 506,205 550,617 s - - - - - - 253,034 325,380 506,205 550,617 $ 1,509,9 1,582,520 $ 1,841,469 $ 30,038,608 $ 5,344,354 $ 2,417,305 $ 13,295,494 $ 5,335,199 $ 8,013,475 $ 3,414,640 MINI IMF (continued) (continued) Town Council Page 22ff of 336 Meeting Date: April 28, 2015 $ 5,960,60 6,420,148 ,253,793 $ 2,197 $ 6,676,904 $ 7,606,849 $ 10,076,763 $ 8,982,342 $ 10,870,457 $ 11,372,924 - - 713,920 792,065 ],]28,234 968,285 895,508 - - - - 305,580 612,722 2,040 - - 710,275 ,476 931,685 1,284,324 1,551,633 688,554 669,827 854,349 793,205 783,359 680 44 909,784 977,774 55,801 385,429 340,748 342,894 952,648 423,960 - 27,776,510 3,736,920 323,822 10,627,098 2,682,302 4,793,132 761,196 nues 1,509, 1,582, 1,841,469 30,038,608 5,344,354 2,417,305 13,042,460 5,009,819 7,507,270 2,864,023 - - - - - 253,034 325,380 506,205 550,617 s - - - - - - 253,034 325,380 506,205 550,617 $ 1,509,9 1,582,520 $ 1,841,469 $ 30,038,608 $ 5,344,354 $ 2,417,305 $ 13,295,494 $ 5,335,199 $ 8,013,475 $ 3,414,640 MINI IMF (continued) (continued) Town Council Page 22ff of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS CHANGES IN NET POSITION LAST TEN FISCAL YEARS (ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) Net (Expenses) Revenue Governmental activities Business -type activities Total primary government net expenses General Revenues and Other Changes in Net Position Governmental activities: Taxes: Property taxes Sales and mixed beverage taxes Other taxes Intergovernmental revenue Investment income Miscellaneous revenues Transfers Total governmental activities Business -type activities: Investment Income Special Items Transfers Total business -type activities Total primary government Change in Net Position Governmental activities Business -type activities Total primary government Source: Town audited financial record! 2005 2006 2007 2008 - 200 $ (4,450,650) $ (4,837,628) $ (4,412,324) $ 20,1 $ $ (4,450,650) $ (4,837,628) $ (4,412,324) $ 20,116,411 2010 TABLE 2 - CONTINUED 2012 2013 2014 5,189,544) $ 3,221,093 $ (3,745,850) $ (3,143,200) $ (8,27],275) - (2,362) 98,707 286,218 312,991 $ (5,189,544) $ 3,218,731 $ (3,647,143) $ (2,856,982) $ (7,958,284) $ 2,531,828 $ 2,650,351 $ 2,906,2 1 3,217,051 $ 3;6 9,192 'T 3,889,157 $ 4,480,999 $ 4,897,615 $ 5,334,140 $ 5,955,398 347,716 430,950 605,77 608,218 5 674,131 631,561 754,105 78],054 965,969 404,337 466,794 455,944 5]5,295 5 0 537,644 648,400 706,065 828,338 1,020,554 271,190^159,487 2WQ 6 254172 260,507 409,454 - - - - 80,815176,939 465,064 85,800 17,634 15,162 7,983 7,193 4,973 138,531168,604 S, 629,225 163,192 126,949 333,497 30L269 379,896 185,922 ,288) - - 75,819 64,382 49,644 28,607 3,7 4,063,906 W4,593,578 IM047 5,300,393 5,654,969 6,185,438 6,73L419 7,380,265 8,16L423 78 25 26,001 (75,819) (64,382) (49,644) (28,607) (75,741) (64,382) (49,644) (2,581) $ 4,593,578 $ 1,267,047 $ 5,300,393 $ 5,654,969 $ 6,109,697 $ 6,667,037 $ 7,330,621 $ 8,158,842 $ 181,254 $ 21,383,458 $ 3,967,843 $ 465,425 $ 9,406,531 $ 2,985,569 $ 4,237,065 $ (109,852) - - - - (78,103) 34,325 236,574 310,410 $ 181,254 $ 21,383,458 $ 3,967,843 $ 465,425 $ 9,328,428 $ 3,019,894 $ 4,473,639 $ 200,558 Town Council Page 228 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) General Fund Nonspendable for prepaids Assigned for capital expenditures Unassigned Reserved Unreserved Total general fund All Other Governmental Funds Restricted for: Debt Service Capital Projects Tourism Street Maintenance Town 25th anniversary Water Services Court Recreation progra Crime Control evention Unassigned Reserved for: Debt service - ed item brancesl projects fun d, reported in: Debt service Special revenue fund Capital projects Total all other sovern al funds 2005 2006 2007 2008 27,564 1,452,181 $ 1,479,745 $ $ 10,009 $ 7,482 811,140 - $'- $ 122,216 5 1,0 073 1,33 7,309 $ 1,406,991 97,355 1,830,233 1,927,588 13,326 $ 74,060 $ 152,253 246 (1,531) 18,607 80 3,065,681 10,193,492 $ 828,631 $ 13,652 $ 3,138,210 $ 10,364,352 Source: Town audited financial records (1) The Town implemented the GASB 54 during fiscal year ended September 30, 2011. Town Council Page 228 of 336 Meeting Date: April 28, 2015 TABLE 3 2009 2010 2011 2012 2013 2014 $ 2,620 $ 796 $#*< $ 796 228,138 228,138 228,138 2,412,034 2,902,168 2,816,087 56,968 57,486 - - - 2,010,869 2,056,334 - - - $ 2,067,837 $ 2,113,820 $ 2,642,792 $ 3, ; 02 $ 2,627,264 $ 3,045,021 **,Je $ - $ - $ 85,388 $ 94,267 , $ 119,722 $ 118,092 1,599,988 996,425 2,065,759 4,505,273 `1,890 1,321 87,225 283,481 34,750 75,999 46,700 39,915 2,114 2,114 ® 2,114 2,114 12,788 - - - - 49,962 60,927 46,253 - - - - - 2,812 23,007 93,746 - - (257,350) (11,517) (6,333) $ 63,305 83,067- 1,567 - - - - 000 206 6, 2 - - - - 8,2 151,970 - - - - $ 3,821,742 $ $ 1,710,441 $ 962,738 $ 2,393,937 $ 5,085,353 Town Council Page 239 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS (MODIFIED ACCRUAL BASIS OF ACCOUNTING) (UNAUDITED) 2005 2006 2007 2008 Revenues Taxes Ad valorem taxes $ 2,525,331 $ 2,627,333 $ 2,903,193 _ 3,219,061 Sales and mixed beverage taxes 347,716 430,950 60776 608,218 Franchise taxes 400,759 444,095 f 47,956 ` 481,459 Hotel/motel - - � - 25,705 Licenses, permits & fees 331,218 207,1539 215,251 376,628 Inter -governmental 1,084,687 1,173,46 1,104,134 2,346 Charges for services 304,499 320, 570,063 88 Fines 88,950 1 99,541 Contributions - - 27,41 6 Investment Income 80,814 1439 6,939 465,0 Grant revenue - 361,504 Sales taxes - - Miscellaneous 128,964"F,159A1 207,719 659,254 Total revenues 5,292,938 5,593, 6,330,572 35,726,425 Expenditures Current: General government 7,417 034,432 91,305 1,458,474 Public safety 2,310,747 2,360,669 3,082,797 Highways & Streets 10,195 66,75 - 593,444 Community development 419,919 847,830 871,553 317,973 Water and sewer - - - - Culture & Recreation 1,025,036 1,057,322 1,229,661 1,296,752 Debt Service: Principal 280,000 290,000 305,000 447,000 Interest 250,897 291,924 460,741 Other Charges - - 2,078,496 Capital Outlay 736,589 820,629 629,681 14,078,557 Total expenditure 6,296,604 6,782,916 6,779,793 23,814,234 Excess of rev over (und nditures (1,003,666) (1,188,959) (449,221) 11,912,191 OTHE CING SOURCES (USES Proceeds fro lease obligation 72,743 21,544 119,461 256,836 Proceeds from c al obligations - - 474,000 - Proceeds of bank to - - Proceeds from bonds 688,000 3,260,000 Premium on bonds - - Payment to refunded bond e ent - - - Transfer from other funds 129,146 60,002 123,280 Transfer to other funds (129,146) - (60,002) (4,545,568) Total other financing sources (uses) 760,743 21,544 3,853,461 (4,165,452) NET CHANGE IN FUND BALANCES $ (242,923) $ (1,167,415) $ 3,404,240 $ 7,746,739 Debt service as a percentage of non -capital 14.52% 12.33% 13.38% 17.16 expenditures Source: Town audited financial records Town Council Page 280 of 336 Meeting Date: April 28, 2015 TABLE 4 2009 2010 2011 2012 2013 2014 $ 3,623,124 $ 3,890,927 $ 4,457,829 $ 4,916,886 $ 5,330,778 $ 5,908,776 588,362 541,711 631,561 754,105 781,054 965, 546,271 519,959 608,806 693,722 718,952 772,6 17,069 17,685 22,644 20,543 108,170 235,796 631,895 719,333 798,520 1,128,234 968,285 04,251 235,715 237,756 375,749 342,894 888,896 133,004 794,185 868,571 1,140,556 670,186 592,146 611,781 140,553 120,151 167,461 157,143 171,5 126,111 3,736,920 709,251 265,426 322,536 - 85,800 17,634 15,162 7,983 3 74 50,191 171,698 318,954 1,400,252 9` 490,850 83 - 132,420 - - - 178,594 126,949 335,796 82,057 38 485,380 10,628,679 8,074,045 9,138,464 10,49L541 10,448,269 10,210,034 1,523,604 1,944,643 791,304 265,162 1,230,193 515,000 389,921 10,394,523 17,054,350 1,722,229 2,169,477 568,619 344,278 1,393,751 371,721 11 551,955 456,417 82,245 74,324 21,20 29,367 ,223,478 5,390,630 1,403,691 237,936 10,415,798 13,961,633 11,320,316 10,904,346 1,300,000 600,000 (2,341,753) 823,169)' (823,775) (456,077) 1,9/,650 2,918,484 517,964 587,760 1,853,811 998,000 398,872 75,100 885,436 10,183,077 26,957 Town Council Page 28T of 336 Meeting Date: April 28, 2015 5,560,000 2,500,000 2,790,000 500,000 1,300,000 600,000 118,904 33,794 50,329 - (2,825,503) - - - 104,700 276,317 185,835 191,878 876,553 55,741 (104,700) (276,317) (110,016) (127,496) (826,909) (27,134) 23,310 5,560,000 159,220 564,382 1,383,438 3,178,936 $ (6,402,361) $ 3,218,247 $ (4,663,949) $ (259,393) $ 927,361 $ 3,205,893 14.47% 12.79% 16.66% 16.93% 26.71% 15.83% Town Council Page 28T of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS (UNAUDITED) Fiscal Year 2005 2006 2007 2008 2009* 2010 2011 2012 2013 2014 Source Note: Estimated Market Value Real Property 563,361,650 557,098,576 669,790,841 728,292,523 802,085,464 861,983,993 901,333,893 971,822,347 1,068,605,127 1,248,084,615 Non Real Property 12,932,189 20,565,996 15,603,238 31,439,675 30,781,322 28,133,834 24,792,616 23,862,338 24,460,719 25,845,178 Less: Tax Exempt Property 13,860,232 14,477,096 18,941,759 30,732,229 43,426,286 49,316,322 52,794,045 54,212,507 TABLE 5 Total Taxable , Total Direct Assessed Tax Value` Rate 562,433,6 0.43051 563,187,47 0.43051 666,452,320 0.43051 728,999,969 051 789,440,500 0.45551 840,801,505 0.47000 873,332,464 0.51500 941,472,178 0.53000 1,033,154,642 0.51854 _ 1,213,769,047 0.49930 Denton & Tarralwnty Central Appraisal District Certified Roll Total Taxable Assessed Value is not adjusted for tax ceilings. cuded beginning in FY 2009 (Tax year 2008) Town Council Page 282 of 336 Meeting Date: April 28, 2015 Town Council Page 289 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS DIRECT AND OVERLAPPING PROPERTY TAX RATES (PER $100 OF ASSESSED VALUE) LAST TEN FISCAL YEARS (UNAUDITED) Town of Trophy Club Fiscal Operating Debt Service Total City Year Mileage Mileage Mileage 2005 0.377510 0.053000 0.430510 2006 0.359630 0.070880 0.430510 2007 0.367230 0.063280 0.430510 2008 0.351040 0.079470 0.430510 2009 0.374310 0.081200 0.455510 2010 0.388380 0.081620 0.470000 2011 0.397220 0.117780 0.515000 2012 0.415013 0.114987 0.530000 2013 0.403543 0.115000 0.518543 2014 0.384300 0.115000 0.49100 Source Northwest Trophy Club Trophy Club ISD MUD # MUD #2 1.819300 0. 0000 .349000 1.81930 .280000 0.349000 1.665 0.250000 0.299000 1.33 0 0.230000 0.279230 1.335000 0.225000 0.264230 1.355000 0.205000 0.205000 1.375000 0.195000 - 1.375000 0.175000 - 1.375000 0.133390 - 1500 0.133390 - Denton County 0.254800 0.246480 0.231920 0.235890 0.235770 0.249800 0.273900 0.277357 0.282867 0.284914 Town Council Page 284 of 336 Meeting Date: April 28, 2015 Overlapping Rates Trophy Club PID #1 ESD 0.109140 0.109250 0.109250 0.104000 0.087380 Tarrant County 0.264000 0.264000 0.264000 0.264000 0.264000 0.026400 Tarrant County College 0.137960 0.137670 0.137640 0.148970 0.149500 0.149500 TABLEIS Town Council Page 286 of 336 Meeting Date: April 28, 2015 Total Tarrant Total Total Direct & County MUD #1 MUD #2 Overlapping Hospital Mileage Mileage Rates - $ 2.837610 $ 2.853610 $ 3.133610 - $ 2.847170 $ 2.845290 $ 3.125290 - $ 2.640710 $ 2.626430 $ 2.876430 - $ 2.3109 $ 2.280680 $ 2.510680 0.227897 $ 2.734 $ 2.920367 $ 3.145367 0.227897 $ 2.872230 $ 3.018507 $ 3.223507 0.227897 $ 2.987570 N/A $ 3.097687 hj�27897 $ 2.994564 N/A $ 3.107474 $ 2.942 N/A $ 3.055197 227 748* N/A $ 2.861281 Town Council Page 286 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS PRINCIPAL PROPERTY TAX PAYERS CURRENT FISCAL YEAR AND NINE YEARS EARLIER (UNAUDITED) Cnl Retmt CRSI Trophy Cl Tx LP Trophy Club 12 LLC Armore Trophy Club LLC Trophy Club Medical Center 4663 Okeechobee Blvd. and Palm Beach Holdings Clubcorp Golf Tex LP P/S First Texas Homes INC BDMR Development Hydra Hotels LLC Trophy Club Equities Regency Centers LP Clubcorp Golf Tex LP P/S Beck Property Trophy Club I Oncor Electric Delivery Com Highway 114 Prospect LTD Trophy Club 114 LP S/P TC Plantations LTD P/S Oakmont Ent Inc Terra/Knoll LTD JSB Properties LP Totals 2014 A&\ Percent Taxable Total Taxable Taxable Assessed Assessed Assessed Value Rank 4JIZ�Iue (1) I Value 18,000,000 1 13,100,000 2 7,700,000 5,808,648 5,700,000 4,362,406 3,897,287 1.081 0.63% 0.48% 0.32% 0.32% 0.29% 2005 Percentage of Total Taxable �+ Assessed Rank Value (2) 9,789,852 1 1.74% 5,983,845 2 1.06% 4,666,226 3 0.83% 4,118,290 4 0.73% 3,644,019 5 0.65% 3,337,800 6 0.59% 3,268,850 7 0.58% 2,703,013 8 0.48% 2,462,768 9 0.44% 2,274,700 10 0.40% 5.76% $ 42,249,363 Source: Denton County Appraisal District and Tarrant Wty Apprisal District (1) Total taxable value including real and personal property for tax year 2013 (fiscal year 2014) is $1,213,769,047 (2) Total taxable value including real and personal property for tax year 2004 (fiscal year 2005) is $562,433,607 7.51% TABLE 7 Town Council Page 28ff of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS AD VALOREM TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (UNAUDITED) Source: Denton County Tax Assessor Collector Collections Subsequent Years 24,458 29, 84. 35 28,13 `5,693 Total Collections to Date Amount 2,634,109 2,881,762 3,197,419 3,649,509 3,560,941 3,860,505 4,437,625 4,847,955 5,244,699 5,895,088 Percentage of levy 99.98% 100.01% 100.02% 99.96% 99.94% 99.91% 99.79% 99.79% 99.71% 99.58% TABLE 8 Town Council Page 288 of 336 Meeting Date: April 28, 2015 Total Tax Collected within the Fiscal Levy for Fiscal Year of the Levy Year Fiscal Year Amount Percentage of levy 2005 2,634,681 2,609,652 99.05% 2006 2,881,601 2,851,921 98.97% 2007 3,196,891 3,161,725 98.90% 2008 3,650,949 3,621,376 99.190 2009 3,563,202 3,525,248 98.93 2010 3,864,014 3,836,568 99.29% 2011 4,446,960 4,414,699 99.27% 2012 4,858,136 4,838,092 99.59% 2013 5,259,719 5,244,6 99.71% 2014 5,919,919 5,87 99.28% Source: Denton County Tax Assessor Collector Collections Subsequent Years 24,458 29, 84. 35 28,13 `5,693 Total Collections to Date Amount 2,634,109 2,881,762 3,197,419 3,649,509 3,560,941 3,860,505 4,437,625 4,847,955 5,244,699 5,895,088 Percentage of levy 99.98% 100.01% 100.02% 99.96% 99.94% 99.91% 99.79% 99.79% 99.71% 99.58% TABLE 8 Town Council Page 288 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS RATIOS OF OUTSTANDING BONDED DEBT BY TYPE LAST TEN FISCAL YEARS (UNAUDITED) Governmental Activities General Fiscal Obligation Year Bonds Certificates of Capital Obligation Leases Business -Type Activi* General Certificates Obligation of Capital Bonds Obligation Leases 2005 5,470,000 620,000 - - - 2006 5,180,000 590,000 - - - 2007 8,135,000 989,000 - - - 2008 7,755,000 922,000 - - - 2009 7,310,000 852,000 - - 2010 12,400,000 782,000 92,240 - - 2011 11,735,000 709,000 30,570 - - - 2012 11,425,000 634,000 - - - 2013 9,400,000 1,665,000 - - 1,700,000 - 2014 9,035,000 4,132,000 - - 560,000 - TABLE 9 Total Percentage Primary of Personal Per Government Income (2) Capita 6,090,000 2.87% 809 5,770,000 2.35% 749 9,124,000 3.62% 1,175 8,677,000 3.40% 1,152 8,162,000 3.28% 1,074 13,274,240 4.92% 1,618 12,474,570 3.66% 1,519 12,059,000 3.00% 1,339 12,765,000 2.78% 1,216 14,727,000 2.85% 1,227 Town Council Page 288 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS (UNAUDITED) Fiscal Year 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 General Obligation Bonds a Property values are from table 5. b Populations are from table 12. 5,470,000 5,180,000 8,135,000 7,755,000 7,310,000 12,400,000 11,735,000 11,425,000 9,400,000 9,035,000 Certificates of Obligation 620,000 590,000 989,000 922,000 852,000 782,000 709,0001 634,000 1,665,000 Percentage of Actual Taxable Value of Property' F08% 1.02% 1.37% 1.19% (111.21% .03% 57% 4 .42% .28% .07% TABLE 10 Per Capita $ 809 $ 749 $ 1,175 $ 1,152 $ 1,074 $ 1,607 $ 1,516 $ 1,339 $ 1,054 $ 1,403 Town Council Page 249 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS DIRECT AND OVERLAPPING DEBT AS OF SEPTEMBER 30, 2014 (UNAUDITED) TABLE 11 Note: Overlapping governments areoobse that coincide, at least in part, with the geographic boundaries of the Town. This schedule estimates the portion of the out debt of those overlapping governments that is borne by the residents and businesses of the Town of Trophy Club. This process res that, when considering the government's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therfore responsible for repa ' g the debt, of each overlapping government. Source: Most recent Texas Municipal Repo ") hed by the Municipal Advisory Council of Texas. Town Council Page 290 of 336 Meeting Date: April 28, 2015 . 'NWI Estimated Estimated Share of Debt Principal Percentage Overlapping Governmental Unit Outstanding, Applicable Debt Debt repaid with property taxes: Denton County $,000 1.36% $ 8,350,196 Northwest Independent School District 62 , 74 9.65% 60,785,010 Tarrant County 336,63 , . 0.05% 168,318 Tarrant County College District 705,0 0.05% 11,353 Tarrant County Hospital District 7,440,0P0 0.05% 23,720 Trophy Club MUD #1 6,884,955 72.13% 4,966,118 Subtotal, overlapping debt $ 1,657,546,429 $ 74,304,715 Town of Trophy Club, direct debt 14,727,000 100.00% 14,727,000 Total Direct and Overlapping Debt Principalt*IL 1,672,273,429 $ 89,031,715 Note: Overlapping governments areoobse that coincide, at least in part, with the geographic boundaries of the Town. This schedule estimates the portion of the out debt of those overlapping governments that is borne by the residents and businesses of the Town of Trophy Club. This process res that, when considering the government's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therfore responsible for repa ' g the debt, of each overlapping government. Source: Most recent Texas Municipal Repo ") hed by the Municipal Advisory Council of Texas. Town Council Page 290 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN CALENDAR YEARS (UNAUDITED) TABLE 12 Town Council Page 2gi1 of 336 Meeting Date: April 28, 2015 Median Estimated Total Household Total Personal Year Population Householdsa Income Income 2005 7,530 2,690 92,492 248,803,480 2006 7,703 2,824 AW A 92 261,197,408 2007 7,763 2,850 ,492 263,602,200 2008 7,531 2,289 92,492 211,714,188 2009 7,600 2,763 92,492 255,555,396 2010 8,204 2,930 92,492 271,001,560 2011 8,210 3,179 4111107,150 340,629,850 2012 9,005 3,395 18,595 402,630,025 2013 10,500 3,750 122,539 459,521,250 2014 12.000 4.145 124.593 516.437.995 Town Council Page 2gi1 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS PRINCIPAL EMPLOYERS CURRENT YEAR AND EIGHT YEARS AGO (UNAUDITED) 2014 Employer Northwest Independent School District Trophy Club Country Club Baylor Medical Center at Trophy Club Tom Thumb Town of Trophy Club Cristina's Mexican Restaurant Respiratory Sleep Solutions Premier Academy - Trophy Club Fellowship United Methodist Church Church at Trophy Lake Total Employees 353 169 130 97 86 47 Percentage of Total City Emvlovment Ly.0070 14.20% V.23 % 4 �o 0 3.36% 86.80% Country Club Tom b Town o y Club by Glen Bank of America Texas National Bank Quizno's Beck Properties/ Centurion (1) The Town implemented the GASB 34 model of reportingyear ending September 30, 2004. (2) Staff estimated total city employment of 1,190 for fiscal 2014 (3) Staff estimated total city employment of 7 for fiscal ear 2006 (Data for 2005 was not available) Employees 100 75 73 31 12 7 6 4 4 TABLE 13 Percentage of Total City Emvlovment 13.0U 70 10.12% 9.85% 4.18% 1.62% 0.94% 0.81% 0.54% 0.54% 312 42.11% Town Council Page 292 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS FULL-TIME CITY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (UNAUDITED) Function General Government and Adminstration Public Safety Streets Parks and Recreation Community Development Total Source: Departmental records TABLE 14 45.67 491 54 '.37 50.20 53.20 61.60 66.60 76.80 Town Council Page 295 of 336 Meeting Date: April 28, 2015 Fiscal Year 2005 2006 2007 2008 20 2010 201120 2013 2014 8.50 7.50 10.00 9.00 9.00 0.00 12.00 12.80 12.00 17.80 25.50 26.00 25.00 2 87 21.80 22.30 23.10 27.60 30.50 - - - 1;;2*50 4.90 4.90 4.90 5.00 5.00 10.67 12.19 1.1.00 11.00 11.00 16.30 16.00 16.70 1.00 4.00 6.00 4.00. 2.50 3.00 4.50 6.00 6.80 45.67 491 54 '.37 50.20 53.20 61.60 66.60 76.80 Town Council Page 295 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS (UNAUDITED) Function Public Safety Police Number of stations Number of police personnel Number of arrests Number of traffic stops Fire Number of stations Number of fire personnel Number of calls answered Developmental Miles of streets a Cultural/ Recreational Changes Parks Park acreage Source: 2005 2006 1 1 14 15 73 82 2,083 2,379 `1 14 561 633 6 916 2007 1 15 81 1 14 608 31 5 907 2008 1 15 152 2,939 1 14 597 34 8 1,037 Town Council Page 296 of 336 Meeting Date: April 28, 2015 2009 2010 2011 2012 2013 2014 TABLE 15 Town Council Page 296 of 336 Meeting Date: April 28, 2015 weaver To the Members of the Town Council and Town Manager Town of Trophy Club Trophy Club, Texas We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Town of Trophy Club, Texas, as of and for the year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise Town of Trophy Club's basic financial statements, and have issued our report thereon dated April XX, 2015. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Town of Trophy Club's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Town of Trophy Club's internal control. Accordingly, we do not express an opinion on the effectiveness of Town of Trophy Club's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether Town of Trophy Club's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. AN INDEPENDENT MEMBER OF WEAVER AND TIDWELL, L.LP. BAKER TILLY INTERNATIONAL CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS 12221 MERIT DRIVE, SUITE 1400, DALLAS, TX 75251 P.872.490.1970 F.972.702.8321 Town Council Page 247 of 336 Meeting Date: April 28, 2015 Town of Trophy Club Page 2 However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. WEA' Dalla! April Town Council Page 248 of 336 Meeting Date: April 28, 2015 weaver.orp- Presentation to sown of Trophy Club Town Council Meeting I April 28, 2015 Town Council 28, 201 weaver„ • Introduction • Audit Process • Audit Results • Required Auditor Communications • Financial Highlights • Standards Required to be Implemented in FY2015 • Questions Town Council Page 250 of 336 Town Council Page 251 of 336 , i+�pgf�C� views weaver.opp- Shawn Parker.. CPA Partner -in -Charge John DeBurro., CPA Senior Manager, Assurance Services Town Council Page 252 of 336 Engagement Team Town of Trophy Club Shawn Parker, CPA Partner in Charge Audit John DeBurro, CPA Audit Senior Manager Holly Matthews Senior Audit Associate Consulting Brittany Teare, CISA IT Advisory Services Manager WeaverViews 1 5 weaver,,,opr- Largest independent accounting firm in the Southwest o Founded in Fort Worth in 1950 o Seven offices across all major Texas markets o Approximately 500 professionals and 60+ partners • Consistently ranked as a top firm nationally and regionally Midland Odessa No- l4wAseft _ — — 'ort Worth Dallas Austi* ,,Mna,g 100San Antonio, �SEST Ir I UBEST To 14[7 F' IRMS rd &FIRMS ■FIRMS Ranked No. 42 Rnnkeo rAo. <' • Serving dozens of cities and towns throughout Texas Town Council J Page 254 of 336 him WeaverViews auQli,,00 A,t D •I�Adlbk yn atl,a ti epien to Town Council Page 255 of 336 V* dews Discuss Development/Issues Town Council Presentation April 28 Initial Audit Planning jugeme nlr"o%n r% 0% April 27 Interim Fieldwork September 22 - 26 Fieldwork January 19 - January 30 weaver.orp- The audit was performed in accordance with Generally Accepted Auditing Standards (GAAS) and Generally Accepted Government Auditing Standards (GAGAS) . • The audit process was a risk-based approach in which we identified potential areas of risk that could lead to material misstatement of the financial statements. We tailored our audit programs and resources to address these risks. - Risk areas identified: • Revenues and related receivables (i.e. inter -local agreements) • Capital projects, purchasing, and compliance with bidding procedures • Payables, accrued liabilities and expenditures Town Council Page 257 of 336 weaverl,ar- • Audit planning and scheduling began July 2014 • Interim fieldwork and risk assessment were performed in September 2014 including: • Walkthrough of accounting controls over significant transaction cycles: A. Cash Disbursements B. P -cards C. Payroll D. Municipal Court and other cash receipts • Test of accounting controls over Cash Disbursements • Testing of Construction -in -Progress • Testing of compliance with the Public Funds Investment Act Town Council Page 258 of 336 weaver.orp- Final fieldwork was conducted in January 2015 and involved testing of significant account balances using a combination of vouching material transactions, sampling transactions and applying analytical procedures. • We received all requested information timely and received full cooperation from management and Finance throughout the entire audit process. Town Council Page 259 of 336 r !Xme n re7m kalvz Town Council Page 260 of 336 I. A 1.-,. ,. n. • g! Meeting Date: April 28, 20WS weaverl,ar- We have issued the Independent Auditor's Report on the financial statements ✓ Unmodified Opinion • We have issued the Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ✓ No findings noted • No Material Weaknesses Town Council Page 261 of 336 Auditor Communications for the year ended September 30, 2014 Meeting Date: Ap . L weaver,)or- communicatiorIll Auditor's responsibility under generally accepted auditing standards (GAAS) Town Council LesultIF The financial statements are the responsibility of the Town. Our audit was designed in accordance with GAAS in the U.S. and provide for reasonable rather than absolute assurance that the financial statements are free of material misstatement. Our responsibility is to express an opinion about whether the financial statements prepared by management with your oversight are fairly presented , in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities. The audit of the fiscal year 2014 financial statements has been completed and we have issued a clean opinion. WeaverViews 1 15 9 weaver,)or- communication 6ILResultlp Auditor's Responsibility under Government Auditing Standards In addition to the GAAS responsibilities, we are required to issue a written report on our consideration of internal controls and identify significant deficiencies, including material weaknesses, if any. Our reports do not provide assurance on internal controls. We design our audit to provide reasonable assurance of detecting material misstatements resulting from noncompliance with provisions of contracts or grant agreements that have a direct or material effect on the financial statements. We have issued a written report on the results of these procedures; however, our report does not express an opinion on compliance. No findings noted. Town Council Page 264 of 336 I weaver Communication Unusual transactions and the The significant accounting policies used by the Town are described in adoption of new accounting Note 1 to the financial statements. principles New GASB pronouncements implemented in 2014 include GASB Statement No. 65, "Items Previously Reported as Assets and Liabilities." As a result, bond issuance costs are no longer reported as an asset and amortized over the life of the debt in the government - wide financial statements. Accordingly, the beginning net position of the Town's governmental activities and business -type activities has been reduced by $160,873 and $37,764, respectively, to reflect this change. We noted no transactions entered into by the Town during the year for which there is a lack of authoritative guidance or consensus. Restatement Beginning fund balances in the general fund and capital projects fund were decreased (increased) by $96,870 and ($150), respectively, and beginning net position of the governmental activities was decreased by $96,720 to correct reconciling errors involving various payables and revenue items. Town Council Page 265 of 336 weaver,)or- communication - Fraud and illegal acts No material errors, irregularities, or illegal acts were noted. Material weakness in internal No material weaknesses noted. control Other information contained in documents containing audited financial statements We provided an "in relation to opinion" on supplementary information accompanying the financial statements. We performed limited procedures on the RSI including the MD&A, General Fund -Budgetary Comparison and Schedules of Funding Progress. We did not provide any assurance on this information. The Introductory and Statistical sections were both unaudited. Town Council Page 266 of 336 e• weaver,)or- commuhllicafio�� Management judgments and accounting estimates Difficulties encountered Management representations Management consultations Auditor independence 6LI ResultIF Management's estimates of allowances for uncollectible receivables for EMS and municipal court; estimated liability for OPEB; and estimated useful lives for capital assets were evaluated and determined to be reasonable in relation to the financial statements as a whole. No difficulties or disagreements arose during the course of our audit. We have requested certain representations from management that were included in the management representation letter. We are not aware of management consulting with other accountants for a second opinion. No independence issues noted. Town Council Page 267 of 336 IN weaver,)or- communication � ..I Result Audit adjustments 1 Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. There were no significant audit adjustments to report. In addition, management has determined that the effects of the uncorrected misstatements listed on page 21 are immaterial, individually, and in the aggregate, to the financial statements taken as a whole. Other material written communications Nothing to note between Weaver and Tidwell, L.L.P., and the Town of Trophy Club Town Council Page 268 of 336 e• weaver Passed adjusting journal entries: To record cash reconciling items 0161179999 Miscellaneous Expense 11,758.00 0100010200 Cash In Bank - First Financial 11,758.00 Total 11,758.00 11,758.00 Proposed00 To record the Child Safetyfunds held in AP as restricted revenue 0100021100 Court - Child Safety 23,121.00 0100030810 Restricted for Child Safety/ Vehicle 23,121.00 Total 23,121.00 23,121.00 Proposedi0 To adjust accrued payroll 9800020075 Accounts Payable -Salaries 16,498.00 9800013100 Due from Town General Fund 16,498.00 Total 16,498.00 16,498.00 Proposed3004 To adjust court payables 0100020400 Court Costs Payable - St Treasurer 6,917.00 0100043100 Municipal Court Fines/Fees 6,917.00 Total 6,917.00 6,917.00 Town Council —"269of336— d" 6121"161EN116121110 Town Coundi Page 270 of 336 1% � A f, , , , " ""k, 02 Meeting Date: April 28, 2( Comparison of Governmental Activities Net Position (Current Year and Prior Year - in millions of dollars) 9/30/2014 Net $0.6 $3.4 Investment In Capital Assets Restricted $53.3 Unrestricted 9/30/2013 Net Investment $0.3 $2.9 In Capital I Assets Restricted $54.4 Unrestricted Governmental Activities Net Position as of 9/30/14 totaled $57.3 million, a $0.3 million decrease from 9/30/13: • Net investment in capital assets decreased by $1.1 million primarily due to depreciation. • Restricted net position increased by $0.3 million. • Unrestricted net position increased by $0.5 million. Town Council Page 271 of 336 Maati— nat.- Anvil 9R 9n15 Comparison of Business -type Activities Net Position (Current Year and Prior Year - in thousands of dollars) 9/30/2014 Net $(5.0) Investment In Capital Assets Restricted $561.0 Unrestricted 9/30/2013 Net $53.0 Investment In Capital Assets Restricted $230.0 Unrestricted Business -type Activities Net Position as of 9/30/14 totaled $556K, a $273K increase from 9/30/13 • Net investment in capital assets increased $331 K. • Unrestricted net position decreased $58K. Town Council Page 272 of 336 Meeting Date: April 28, 2015 Governmental Funds' Fund Balances As of September 30, 2014, the Town's governmental funds reported a combined ending fund balance of Fund Balances $8.1 million as follows: Non -major Overall, the Town's fund balance increased by $3.2 million, primarily due to a $2.4 million increase in Capital Projects fund balance, the result of $2.5 million of bond proceeds and $600K of note proceeds: • Fund balance in the General Fund increased by $515K. • The unassigned fund balance in the General Fund was $2.8 million, which represents 37% of General Fund expenditures. Town Council Page 273 of 336 General 2014 2013 Change $0.5 Fund General Fund $3.0 $2.5 $0.5 Debt Debt Service 0.1 0.1 - $3.0 service Capital Projects 4.5 2.1 2.4 $4.5 Other funds 0.5 0.2 0.3 capital $8.1 $4.9Projects $3.2 - $0.1 Non -major Overall, the Town's fund balance increased by $3.2 million, primarily due to a $2.4 million increase in Capital Projects fund balance, the result of $2.5 million of bond proceeds and $600K of note proceeds: • Fund balance in the General Fund increased by $515K. • The unassigned fund balance in the General Fund was $2.8 million, which represents 37% of General Fund expenditures. Town Council Page 273 of 336 Comparison of Governmental Funds Revenues (in millions of dollars) $7.0 Ad Valorem Taxes $6.0 Sales Taxes $5.0 Franchise Fees $4.0 Licenses and Permits $3.0 Intergovernmental Charges for Service $2.0 Grants $1.0 Other 2014 2013 Governmental Funds revenue for FY 2014 totaled $10.2 million, a $0.2 million decrease from FY 2013: • Ad Valorem taxes increased $0.6 million. • Intergovernmental revenue decreased $0.5 million due decreased contributions from 4A & 4B EDC • Grant revenues decreased by $0.4 million due to the majority of reimbursements under the inter- local agreement for construction of the round -about being received in FY2013. Town Council Page 274 of 336 WeaverViews26 Comparison of Governmental Funds Expenditures (in millions of dollars) $3.5 General Government $3.0 Public Safety $2.5 Highway & Streets $2.0 $1.5 Community Development $1.0 Culture & Recreation k. $0.5 Debt Service $_ Capital Outlay 2014 2013 Governmental Funds' FY 2014 expenditures totaled $10.2 million, a $0.7 million decrease from FY 2013: • Debt service expenditures decreased $1.3 million from FY 2013. • Capital outlay increased $0.7 million from FY 2013. • Highway & Streets expenditures decreased $0.6 million from the previous year. Comparison of Enterprise Fund Revenues and Expenses (in thousands of dollars) $700 $600 $500 $400 Operating Revenues $300 Operating $200 Expenses $100 2014 2013 The Utility Fund net position increased by $273K in FY 2014: • Trophy Club Park net position increased by $8K while net position in the Town Storm Drainage fund increased by $265K. • Operating Revenues were $577K, a $71 K increase over FY2013, primarily due to the Town Storm Drainage fund which increased $50K over the previous year. • Operating Expenses were $215K, a $2K decrease from FY2013. Town Council Page 276 of 336 e• General Fund Budgetary Comparison (in millions of dollars) $10.0 $8.0 $6.0 Original Budget $4.0 Amended Budget $2.0 Actual Revenues Expenditures The General Fund experienced a $458K favorable budgetary variance in FY2014: • Actual revenues of $8.2 million were $157K greater than budgeted primarily due to intergovernmental revenues being $174K greater than budgeted. • Actual expenditures of $7.6 million were $326K less than budgeted. New Standards For Fiscal Year 2015 --I weaverl,ar- Effective for the year ended September 30, 2015: GASB 68 - Accounting and Financial Reporting for Pensions Objective: to improve financial reporting by state and local governmental pension plans Effect: GASB 68 will require the recognition of net pension liabilities of employers in financial statements prepared on the accrual basis. GASB 71 - Pension Transition for Contributions made Subsequent to the Measurement Date -an Amendment to GASB 68 Objective: to address an issue regarding application of the transition provisions of GASB 68. The statement requires that when transitioning to the new pension standards, the entity recognize a beginning deferred outflow of resources for the pension contributions made during the time between the measurement date of the beginning net pension liability and the beginning of the initial fiscal year of implementation. Effect: GASB 68 will require the Town to recognize the beginning deferred outflow concurrent with the recognition of the net pension liabilities Town Council Page 279 of 336 0 Town Council Page 280 of 336 Meeting Date: April 28, 2015 A Shawn Parker Engagement Partner Shawn Parker@Weaver.com 972.448.6935 John DeBurro Senior Audit Manager John.DeBurro@Weaver.com 972.448.6970 Visit our website www.weaver.com Town Council Page 281 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0280-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding options provided by the Town Staff for general signage on poles and painted on road beds regulating traffic within and around the Round -About previously discussed at the Town Council meeting on February 24, 2015. Attachments: Date Ver. Action By Action Result Consider and take appropriate action regarding options provided by the Town Staff for general signage on poles and painted on road beds regulating traffic within and around the Round -About previously discussed at the Town Council meeting on February 24, 2015. Town Council Page 282 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0274-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding an Ordinance of the Town amending Article I, "Animals" of Chapter 2, "Animal Control" of the Code of Ordinances of the Town, by amending Section 1.01, "Definitions" and by repealing Section 1.16, "Livestock, Wild or Prohibited Animals" and by adopting a new Section 1.16 prohibiting the keeping or harboring of Fowl within the Town; providing a penalty; and providing an effective date. Attachments: Staff Report - Animal Ordinance Revisions.Ddf Chapter 2 Section 1.01 Definitions.pdf Chapter 2 Section 1.16 Livestock, Wild or Prohibited Animals.pdf Photo 1.4pg Photo 2.4pg Photo 3.4pg ORD 2015-09 Chapter 2 Animal Control, Article I Animals.pdf Date Ver. Action By Action Result Consider and take appropriate action regarding an Ordinance of the Town amending Article I, "Animals" of Chapter 2, "Animal Control" of the Code of Ordinances of the Town, by amending Section 1.01, "Definitions" and by repealing Section 1.16, "Livestock, Wild or Prohibited Animals" and by adopting a new Section 1.16 prohibiting the keeping or harboring of Fowl within the Town; providing a penalty; and providing an effective date. Town Council Page 283 of 336 Meeting Date: April 28, 2015 T(cTOWN OF l*:: TROPHY CLUB 100 Municipal Drive •Trophy Club, Texas 76262 To: Mayor and Town Council From: Patrick Arata, Police Chief CC: Stephen Seidel, Town Manager Holly Fimbres, Town Secretary Re: Animal Control Ordinance Amendment to Prohibit the Keeping of Fowl Agenda Item: Consider and take appropriate action regarding a proposed ordinance to include the term 'fowl' in Animal Definitions and prohibit the keeping of any such fowl within the Town of Trophy Club. Explanation: The Trophy Club Animal Control Department has received numerous inquiries from residents regarding the Town's Animal Ordinance as it pertains to the keeping of chickens as pets and/or raising them for egg production. Currently, The Town of Trophy Club Code of Ordinances does not define the term 'fowl' under Chapter 2 Animal Control rendering it difficult to address related animal complaints or provide accurate information to those who currently keep or have expressed an interest to domicile these animals within Town limits. Though fowl is a word for birds in general, it usually refers to birds belonging to one of two biological orders, namely the gamefowl or landfowl (Galliformes) and the waterfowl (Anseriformes). The term "poultry"is often used to refer to fowl and is defined as domesticated birds kept by humans for the eggs they produce, their meat, their feathers, or sometimes as pets. Revising Chapter 2, Section 1.01 Definitions to cite, define and classify both orders of fowl would allow for ease of interpretation and comprehension of the Animal Ordinance. As there are several species of fowl, the following definition is proposed: Fowl: Chickens, turkeys, pheasants, peacocks, quail, geese, ducks, or similar feathered animals, regardless of age, gender, or breed, excluding Roosters. The revision of Chapter 2, Section 1.16 Livestock, Wild or Prohibited Animals to include 'fowl' would allow for ease of interpretation and eliminate ambiguity with regard to enforcement of the Animal Ordinance. Page 1 of 2 Town Council Page 284 of 336 Meeting Date: April 28, 2015 The current ordinance reads: Section 1.16 Livestock, Wild or Prohibited Animals A. It shall be unlawful to keep or harbor any Livestock, or Wild or Prohibited Animal within the Town, except at commercial establishments dealing in the sale or handling of such Animals, having proper zoning for such commercial enterprises and having proper facilities for the care and restraint of such Animals. B. The Local Rabies Control Authority may establish conditions under which it would be permissible to keep or harbor Livestock, Wild or Prohibited Animals in the Town on a temporary basis. Ord. 2006-24, § 11, 7/24/06), Ord. No. 2006-43, § 11, 11-6-06 The proposed addendum is as follows: Section 1.16 Livestock, Fowl, Wild or Prohibited Animals A. It shall be unlawful to keep or harbor any Livestock, Fowl, Wild or Prohibited Animal within the Town, except at commercial establishments dealing in the sale or handling of such Animals, having proper zoning for such commercial enterprises and having proper facilities for the care and restraint of such Animals, or on land zoned for agricultural uses where the zoning ordinance expressly allows the keeping or harboring of such Livestock, Fowl, Wild or Prohibited Animal. B. The Local Rabies Control Authority may establish conditions under which it would be permissible for a Person to keep or harbor Livestock, Fowl, Wild or Prohibited Animals in the Town on a temporary basis for a period of time as authorized by the Town Council. If the amended ordinance provisions are approved by the Town Council, the language does not specify a specific time period. Town staff needs direction from the Council regarding the time period to have fowl removed by property owners who do not qualify for the exceptions. In addition, a question was asked regarding what are 'chicken tunnels', a chicken tunnel is used to restrict passage of chickens in a yard or designated area. Attached are photographs of chicken tunnels for informational purposes. Attachments: Chapter 2, Section 1.01, Definitions Chapter 2, Section 1.16, Livestock, Wild or Prohibited Animals Photographs (3) Ordinance No. 2015-09 Recommendation: Staff recommends Council approve the suggested amendments to Chapter 2, Animal Control. Page 2 of 2 Town Council Page 285 of 336 Meeting Date: April 28, 2015 Article I Animals Section 1.01 Definitions Abandon: Shall mean to dump, desert, or leave any Animal on public or private property with the intent of terminating any further responsibility for said Animal; and shall also mean failing to properly redeem or properly release any animal Impounded or Quarantined by the Town. Animal: Shall mean any living creature, classified as a member of the animal kingdom including but not limited to: Dogs, Cats, cows, horses, birds, fish, mammals, reptiles, insects, fowl, and Livestock, but specifically excluding human beings. Animal Control Department: Shall mean an establishment that is operated, controlled, or contracted with by the Town for the confinement, safekeeping, control and/or destruction of Animals which come into the custody of the Town. Animal Control Officer: Shall mean any individual employed, contracted with, or appointed by the Town for the purpose of aiding in the enforcement of this act or any other law or Code relating to the licensure of Animals, control of Animals, or seizure and Impoundment of Animals and includes any state or local Law Enforcement Officer or other employee whose duties in whole or in part include assignments that involve the seizure and Impoundment of any Animal. Animal Shelter: Shall mean a facility operated by the Town or with which the Town has contracted for the purpose of Impounding or caring for Animals held under the authority of this Article or state law. At Large: Shall mean when an Animal is not confined to the premises of its Owner by fence of sufficient strength and/or height to prevent the Animal from escaping therefrom, inside the house or other enclosure, or secured on such premises by a leash of sufficient strength to prevent the Animal from escaping from the premises, and so arranged that the Animal will remain upon such premises when the leash is stretched to full length in any direction. An Animal shall not be considered "At Large" when held and controlled by a Person of adequate strength by means of a leash, cord, chain, or rope of proper strength and length to control the action of the Animal, or while confined within a vehicle. An "Invisible Fence" will suffice as sufficient restraint so long as the Animal is not found outside the premises of the Owner and the Invisible Fence is registered with the Animal Control Department. Bite: Shall mean any abrasion, scratch, puncture, tear or piercing of skin caused by an Animal. Cat: Shall mean all domestic species or varieties of felis catus, male or female, alive or dead. Certificate of Registration: The Town shall register and issue a Certificate of Registration and a license, to any person living in the Town who owns or possesses a dog or cat requiring vaccination to prevent rabies who files an application meeting the requirements of this Chapter. Such Certificate of Registration is for the purpose of owner identification and in cases where the dog or cat might become impounded, lost or injured. (a) Application for the Certificate of Registration/License shall be made, by the owner, in writing or in person, and be accompanied by proof that the dog or cat is currently vaccinated against rabies in accordance with the Texas Administrative Code, title 25, part 1, chapter 169. Zoonosis Control, Rabies Control and Eradication. If there is a change in ownership, the new owner shall have the identification tag transferred to his name within ten (10) days after taking possession of the animal. Dangerous Dog: Shall mean any dog that, according to the records of the appropriate authority; 1. Has aggressively bitten, attacked, or endangered or has inflicted Severe Injury on a human Town Council Page 286 of 336 Meeting Date: April 28, 2015 being on public or private property; or 2. Has more than once severely injured or killed a domestic Animal while off the Owner's property; or 3. as been used primarily or in part for the purpose of Dog fighting or is a Dog trained for Dog fighting; or 4. Has, when unprovoked, chased or approached a Person upon the streets, sidewalks, or any public grounds in a menacing fashion or apparent attitude of attack, provided that such actions are attested to in a sworn statement by one or more Persons and dutifully investigated by the appropriate authority. Dangerous Wild Animal: Shall mean: 1. A lion; 2. A tiger; 3. An ocelot; 4. A cougar; 5. A leopard; 6. A cheetah; 7. A jaguar; 8. A bobcat; 9. A lynx; 10. A serval; 11. A caracal; 12. A hyena; 13. A bear; 14. A coyote; 15. A jackal; 16. A baboon; 17. A chimpanzee; 18. An orangutan; 19. A gorilla; or 20. Any hybrid of an Animal listed in this section. Dog: Shall mean all domesticated members of the canis familaris, male and female, alive or dead. Town Council Page 287 of 336 Meeting Date: April 28, 2015 Euthanasia: Means to humanely cause the death of an Animal by a method which: 1. Rapidly produces unconsciousness and death without visible evidence of pain or distress; or 2. Utilizes anesthesia produced by an agent which causes painless loss of consciousness with death following such loss of consciousness. Harboring of Animals: Shall mean the keeping and caring, including but not limited to feeding and providing water, for an animal for seventy-two (72) hours or longer. Impound: Shall mean to seize and hold in the custody of the Local Rabies Control Authority or other authority such as a Veterinarian. Invisible Fence: Shall mean any fence which cannot be seen with the human eye but that is designed to keep an Animal enclosed in a space by means of laser technology or sound technology. Such Invisible Fence must not be capable of causing pain or discomfort to any human being that crosses its path. Law Enforcement Officer: Shall mean those authorized to enforce the provisions of this Article, namely, the Local Rabies Control Authority, any Animal Control Officer, or any Law Enforcement Officer. Livestock: Shall mean any horses, mules, donkeys, cattle, hogs, goats and sheep of any and all kinds, and shall include both the male and female species of such animals. Local Rabies Control Authority: The Animal Control Officer is designated as the Local Rabies Control Authority and has authority to appoint representatives to enforce the provisions of this Article, to receive reports of Animal Bites, investigate Animal Bites, insure Quarantine of possibly rabid Animals and otherwise carry out provisions of the Texas law pertaining to control and eradication of rabies. Neuter: Shall mean the surgical removal of the male reproductive organs of an animal to render it unable to reproduce. Owner: Shall mean a Person who harbors, keeps, possesses, or permits to be harbored, kept, or possessed, an Animal in his care, on or about his premises, without regard to title, purchase, or acceptance of Animal as a gift. Person: Shall mean any individual, firm, association, partnership, or corporation or any other legal entity. Police Dog: Shall mean any Dog used by a law enforcement agency or its officers in the administration of official duties. Pot -Bellied Pig: The term "Pot -Bellied Pig" shall refer to a variety of swine that is no more than eighteen inches (18") in height at shoulder level when full grown, short erect ears, and a straight tail. Swine shall not be considered a Pot -Bellied Pig if its weight exceeds sixty (60) pounds, or unless registered with a licensed breeder. Prohibited Animals: Shall mean an Animal not normally considered domesticated including, but not limited to, venomous lizard, poisonous snake, boa, python, raccoon, skunk, fox, bear, elephant, kangaroo, monkey, chimpanzee, antelope, deer, any protected, threatened, or endangered species as defined by the Texas Wildlife Commission and the U.S. Fish and Wildlife Service, or any other Wild Animal capable of, or inflicted to do, serious bodily harm to humans or other Animals or fowl. Proper Enclosure of a Dangerous Dog: Shall mean, while on the Owner's property, a Dangerous Dog is securely confined indoors or in a securely enclosed and locked pen or structure, suitable to prevent the entry of young children (nine (9) years of age or younger) and designed to prevent the animal from escaping. Such pen or structure shall have secure sides and, where appropriate, a secure top to prevent Town Council Page 288 of 336 Meeting Date: April 28, 2015 the Dog from escaping over, under, or through the structure and shall also provide protection from the elements. Quarantine: Shall mean strict confinement under restraint by closed cage or padlock or in any other manner approved in this chapter or state law on the private premises of the Owner or at a facility approved by the State Board of Health or its designee, or the Local Rabies Control Authority. Severe Injury: Shall mean any physical injury which results in broken bones, multiple bites, or disfiguring lacerations requiring sutures or reconstructive surgery. Spay: Shall mean the surgical removal of the female reproductive organs of an animal to render it unable to reproduce. Town: Town of Trophy Club, Texas Unprovoked: Shall mean an action by an Animal that is not in response to being tormented, abused, teased or assaulted by any Person; in response to pain or injury; or in protection for itself or its food, kennel, immediate territory, or nursing offspring. Vaccinated: Shall mean properly injected with a rabies vaccine licensed for use in that species by the United States Department of Agriculture and administered by a Veterinarian licensed to practice in the State of Texas in an amount sufficient to provide immunity and satisfies the following criteria:. 1. The animal must have been at least four (4) months of age at the time of vaccination; 2. At least thirty (30) days have elapsed since the initial vaccination; and 3. Not more than twelve (12) months have elapsed since the most recent vaccination, or if a three (3) year vaccination, then not more than thirty-six (36) months have elapsed since the most recent vaccination.. Veterinarian: Shall mean one licensed by Texas State Board of Veterinary Medical Examiners, qualified and authorized to treat diseases and injuries of Animals. Vicious Animal: Shall mean any individual Animal that has on two previous occasions, without provocation, attacked or bitten any Person or other Animal, or any individual Animal which the Local Rabies Control Authority or his representative has reason to believe has a dangerous disposition likely to be harmful to humans or other Animals. Wild Animal: Shall include all species of Animals that commonly exist in a natural unconfined state, usually not domesticated and any species of animal illegal to own under federal, state or local law. This shall apply regardless of state or duration of captivity. The term shall include but is not limited to: foxes, panthers, wolves, alligators, crocodiles, apes, elephants, rhinoceroses, and all forms of poisonous or constricting reptiles, and other like Animals. Ord. No. 1999-32, § 1, 12-21-99 Repealed by Ord. No. 2002-18, § 2, 5-6-022, Amended by Ord. 2006-24, § II, 7/24/06), Ord. No. 2006-43, § 2, 11-6-06 Town Council Page 289 of 336 Meeting Date: April 28, 2015 Section 1.16 Livestock, Wild or Prohibited Animals A. It shall be unlawful to keep or harbor any Livestock, or Wild or Prohibited Animal within the Town, except at commercial establishments dealing in the sale or handling of such Animals, having proper zoning for such commercial enterprises and having proper facilities for the care and restraint of such Animals. B. The Local Rabies Control Authority may establish conditions under which it would be permissible to keep or harbor Livestock, Wild or Prohibited Animals in the Town on a temporary basis. Ord. 2006-24, § II, 7/24/06), Ord. No. 2006-43, § II, 11-6-06 Town Council Page 290 of 336 Meeting Date: April 28, 2015 k Town Council Page 291 of 336 Meeting Date: April 28, 2015 l +Y ry } +. a y w4 h% 'JAW Town Council Page 291 of 336 Meeting Date: April 28, 2015 Town Council Page 292 of 336 Meeting Date: April 28, 2015 Town Council Page 293 of 336 Meeting Date: April 28, 2015 TOWN OF TROPHY CLUB, TEXAS ORDINANCE NO. 2015-09 AN ORDINANCE OF THE TOWN OF TROPHY CLUB, TEXAS, AMENDING ARTICLE I, ENTITLED "ANIMALS" OF CHAPTER 2, ENTITLED "ANIMAL CONTROL", OF THE CODE OF ORDINANCES, BY AMENDING SECTION 1.01 ENTITLED "DEFINITIONS" AND BY REPEALING SECTION 1.16 ENTITLED "LIVESTOCK, WILD OR PROHIBITED ANIMALS" AND ADOPTING A NEW SECTION 1.16 ENTITLED "LIVESTOCK, FOWL, WILD OR PROHIBITED ANIMALS"; PROVIDING FOR THE INCORPORATION OF PREMISES; PROVIDING FOR AN AMENDMENT; PROVIDING A SAVINGS AND REPEALER CLAUSE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR ENGROSSMENT AND ENROLLMENT; PROVIDING A MISDEMEANOR PENALTY NOT TO EXCEED THE SUM OF TWO THOUSAND DOLLARS ($2,000.00) FOR EACH OFFENSE AND A SEPARATE OFFENSE SHALL BE DEEMED COMMITTED EACH DAY DURING OR ON WHICH A VIOLATION OCCURS OR CONTINUES; PROVIDING FOR PUBLICATION; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Town Council has adopted Article I, entitled "Animals" of Chapter 2, entitled "Animal Control" of the Code of Ordinances of the Town in an effort to regulate the keeping of various animals within the Town; and WHEREAS, the Town Council has determined that the keeping of certain types of animals within the Town creates noise and offensive odors that are detrimental to the health and the quiet enjoyment of property by its citizens; and WHEREAS, the Town Council has further determined that the keeping of certain types of animals which normally live on larger tracts of land used for agricultural purposes on residential lots within the Town is contrary to the health and welfare of the public; and WHEREAS, the Town has the authority and the power to adopt regulations relating to the control of animals, the Town Council hereby finds and declares that it serves the best interests of the public health, safety and general welfare to adopt this Ordinance prohibiting the keeping of Fowl within the Town. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS: SECTION 1. INCORPORATION OF PREMISES That the above and foregoing premises are true and correct and are incorporated herein and made a part hereof for all purposes. SECTION 2. AMENDMENT 2.01. Section 1.01 entitled "Definitions" of Article I entitled "Animals" of Chapter 2, entitled "Animal Control", is hereby amended so that the definition of "Animal", "Fowl", "Livestock", and ORD 2015-09 Page 1 of 4 Town Council Page 294 of 336 Meeting Date: April 28, 2015 "Prohibited Animals" shall be and read as follows in their entirety, with the remaining definitions not specifically amended hereby continuing in full force and effect: "Section 1.01 Definitions Animal: Shall mean any living creature, classified as a member of the animal kingdom including but not limited to: Dogs, Cats, cows, horses, birds, fish, mammals, reptiles, insects, Fowl, and Livestock, but specifically excluding human beings. Fowl: Chickens, turkeys, pheasants, peacocks, quail, geese, ducks, or similar feathered animals, regardless of age, gender, or breed, excluding Roosters. Livestock: Shall mean any Animal that is not normally considered a domesticated breed and is typically found on a farm, including without limitation, horses, mules, donkeys, cattle, hogs, Fowl, goats and sheep, and shall include both the male and female species of such animals. Prohibited Animal(s): Shall mean an Animal not normally considered a domesticated breed, including but not limited to: venomous lizard, poisonous snake, boa, python, raccoon, skunk, fox, bear, elephant, kangaroo, monkey, chimpanzee, antelope, deer, any protected, threatened, or endangered species as defined by the Texas Wildlife Commission and the U.S. Fish and Wildlife Service, or any other Wild Animal capable of, or inflicted to do, serious bodily harm to humans or other Animals of any kind." 2.02. Section 1.16 entitled "Livestock, Wild or Prohibited Animals" of Article I entitled "Animals" of Chapter 2, entitled "Animal Control", is hereby repealed in its entirety and a new Section 1.16 entitled "Livestock, Fowl, Wild or Prohibited Animals" is hereby adopted and shall be and read in its entirety as follows: "Section 1.16 Livestock, Fowl, Wild or Prohibited Animals A. It shall be unlawful to keep or harbor any Livestock, Fowl, Wild or Prohibited Animal within the Town, except at commercial establishments dealing in the sale or handling of such Animals, having proper zoning for such commercial enterprises and having proper facilities for the care and restraint of such Animals, or on land zoned for agricultural uses where the zoning ordinance expressly allows the keeping or harboring of such Livestock, Fowl, Wild or Prohibited Animal. B. The Local Rabies Control Authority may establish conditions under which it would be permissible for a Person to keep or harbor Livestock, Fowl, Wild or Prohibited Animals in the Town on a temporary basis for a period of time as authorized by the Town Council." ORD 2015-09 Page 2 of 4 Town Council Page 295 of 336 Meeting Date: April 28, 2015 SECTION 3. SAVINGS AND REPEALER That this Ordinance shall be cumulative of all other Ordinances of the Town affecting fees and shall not repeal any of the provisions of such Ordinances except in those instances where provisions of those Ordinances are in direct conflict with the provisions of this Ordinance; whether such Ordinances are codified or uncodified, and all other provisions of the Ordinances of the Town of Trophy Club, codified or uncodified, not in conflict with the provisions of this Ordinance, shall remain in full force and effect. Notwithstanding the foregoing, any complaint, action, cause of action or claim which prior to the effective date of this Ordinance has been initiated or has arisen under or pursuant to such repealed Ordinance(s) shall continue to be governed by the provisions of that Ordinance and for that purpose the Ordinance shall be deemed to remain and continue in full force and effect. SECTION 4. SEVERABILITY If any section, article, paragraph, sentence, clause, phrase or word in this Ordinance, or application thereof to any person or circumstance, is held invalid or unconstitutional by a Court of competent jurisdiction, such holding shall not affect the validity of the remaining portions of the Ordinance, and the Town Council hereby declares it would have passed such remaining portions of the Ordinance despite such invalidity, which remaining portions shall remain in full force and effect. SECTION 5. ENGROSSMENT AND ENROLLMENT The Town Secretary of the Town of Trophy Club is hereby directed to engross and enroll this Ordinance in accordance with the Town Charter. SECTION 6. PENALTY It shall be unlawful for any person to violate any provision of this Ordinance, and any person violating or failing to comply with any provision of this Ordinance shall be fined, upon conviction, not less than One Dollar ($1.00) nor more than Two Thousand Dollars ($2,000.00), and a separate offense shall be deemed committed upon each day during or on which a violation occurs or continues. SECTION 7. PUBLICATION The Town Secretary of the Town of Trophy Club is hereby directed to publish, the Caption, Penalty and Effective Date of this Ordinance as required by Section 52.011 of the Texas Local Government Code. SECTION 8. EFFECTIVE DATE This Ordinance shall become effective from and after its date of adoption and publication as provided by law, and it is so ordained. ORD 2015-09 Page 3 of 4 Town Council Page 296 of 336 Meeting Date: April 28, 2015 PASSED AND APPROVED by the Town Council of the Town of Trophy Club, Texas, this 28th day of April, 2015. ATTEST: Holly Fimbres, Town Secretary Town of Trophy Club, Texas APPROVED AS TO FORM: Patricia Adams, Town Attorney Town of Trophy Club, Texas ORD 2015-09 C. Nick Sanders, Mayor Town of Trophy Club, Texas [SEAL] Page 4 of 4 Town Council Page 297 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0279-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding the Mid -Year Financial Report for Fiscal Year 2015. Attachments: Staff Report - FY 15 Mid -Year Report.pdf FY 2015 Mid -Year Financial B&tort.pdf Date Ver. Action By Action Result Consider and take appropriate action regarding the Mid -Year Financial Report for Fiscal Year 2015. Town Council Page 298 of 336 Meeting Date: April 28, 2015 TOWN OF T C C, TROPHY CLUB 100 Municipal Drive .Trophy Club, Texas 76262 To: Mayor and Town Council From: Steven Glickman, Assistant Town Manager/CFO CC: Stephen Seidel, Town Manager Holly Fimbres, Town Secretary Re: Mid -Year Financial Report Town Council Meeting, April 28, 2015 Agenda Item: Consider and take appropriate action regarding the Mid -Year Financial Report for Fiscal Year 2015. Explanation: At the midpoint of the Town's Fiscal Year, the Finance Department presents the Fiscal Year 2015 Mid -Year Financial Report. The report contains summary information regarding the financial status of the Town's funds. Through March 31St, the Town remains in excellent financial condition as exhibited by higher than anticipated general fund revenues in multiple areas coupled with lower than anticipated general fund expenditures through March 31St Attachments: FY 2015 Mid -Year Financial Report Recommendation: Staff recommends acceptance of the Fiscal Year 2015 Mid -Year Financial Report. Town Council Page 299 of 336 Meeting Date: April 28, 2015 TCTOWN OF * TROPHY CLUB 100 Municipal Drive .Trophy Club, Texas 76262 Dear Town Council, At the midpoint of the Town of Trophy Club's Fiscal Year, Town Management presents the Fiscal Year 2015 Mid -Year Financial report. The report contains summary information regarding the financial status of the Town's funds. Through March 31St, the Town has received 77% of the budgeted revenues in the General Fund, while expenditures total only 44% of the budgeted amount. Property Tax revenue has been 98% received through March. Revenues for sales tax and licenses and permits are largely in-line with their respective budgets. Annual electric and gas franchise fees are received in May and comprise 70% of the budgeted revenues for franchise fees. Fines and fees are only at 38% of budgeted revenues; this is primarily due to recreational fees which do not start generating revenue until the summer months. Recreational related fees represent 48% of budgeted Fines and Fees revenues. Charges for Service are at 78% of the budgeted amount due to NISD prefunding the Town's Student Resource Officers and PID reimbursements. Expenditures are largely in-line with the budget with the exception of Facilities Maintenance and the Manager's office. Facility Maintenance has consumed 72% of the budgeted amount through March due to prepayment of annual property insurance that comprised 50% of the department's total budget. The Manager's Office has consumed 59% of the budgeted amount through March due to personnel related expenditures and changes; these expenditures are offset by increased revenue and savings in other areas. The financial data contained in this report is not final or audited, and is subject to change as the fiscal year progresses. The Town staff will continue to be exercise discipline in the utilization of tax dollars while deliver the best service possible. As always our organization will continue to make Trophy Club "a great place to call home!" Sincerely, Steven Glickman Assistant Town Manager/CFO April 22, 2015 Cc: Stephen Seidel Town Council Tom' 9600�0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 1 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT GENERAL FUND SUMMARY YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Revenues OriginalRevised Budget Budget Year to Date Variance % Received Property Tax $ 5,166,466 $ 5,166,466 $ 5,071,981 $ (94,485) 98% Licenses and Permits 710,631 710,631 361,131 (349,500) 51% Franchise Fees 812,506 812,506 204,788 (607,718) 25% Sales Tax 676,323 698,133 373,028 (325,105) 53% Fines and Fees 466,101 571,101 214,853 (356,248) 38% Intergovernmental 192,901 127,231 71,152 (56,079) 56% Grants 77,018 77,018 38,297 (38,721) 50% Charges for Service 260,852 300,852 233,491 (67,361) 78% Investment Income 6,000 6,000 2,416 (3,584) 40% Miscellaneous Income 118,550 118,550 44,224 (74,326) 37% Total Revenues $ 8,487,348 $ 8,588,488 $ 6,615,362 $ (1,973,126) 770/.:::d Other Sources OriginalRevised Budget Year to Date Variance % Received Budget Fransfers In $ 11,000 $ 11,000 $ 5,500 (5,500) 50% Total Available Resources $ 8,498,348 $ 8,599,488 $ 6,620,862 $ (1,978,626) 77% Other Uses OriginalBudget Revised Budget Year to Date Variance % Used Fransfers Out $ (385,000) $ (385,000) $ - $ 385,000 0% Total Outflows of Resources $ 8,642,593 $ 8,743,733 $ 3,690,773 $ 5,052,960 42% Town Council T&KOPNMiy &b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 2 of 20 OriginalRevised Expenditures Budget Year to Date Variance % Used Budget Manager's Office $ 899,938 $ 1,051,078 $ 615,351 $ 435,727 59% Human Resources 92,495 90,495 33,143 57,352 37% Information Services 423,312 512,312 265,492 246,820 52% Legal 193,389 188,389 79,835 108,554 42% Police 2,110,098 2,005,098 931,251 1,073,847 46% Emergency Medical Services 1,016,722 1,002,722 389,699 613,023 39% Streets 411,677 456,677 161,263 295,414 35% Medians 299,310 291,310 132,956 158,354 46% Parks 1,043,416 1,025,916 420,380 605,536 41% Recreation 550,039 546,539 124,054 422,485 23% Community Events 60,201 60,201 18,442 41,759 31% Community Development 572,921 562,921 231,110 331,811 41% Finance 387,097 369,097 171,366 197,731 46% Municipal Court 85,936 84,936 36,063 48,873 42% Facilities Maintenance 111,042 111,042 80,369 30,673 729/c Total Expenditures $ 8,257,593 $ 8,358,733 $ 3,690,773 $ 4,667,960 44% Other Uses OriginalBudget Revised Budget Year to Date Variance % Used Fransfers Out $ (385,000) $ (385,000) $ - $ 385,000 0% Total Outflows of Resources $ 8,642,593 $ 8,743,733 $ 3,690,773 $ 5,052,960 42% Town Council T&KOPNMiy &b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 2 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT $200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 Gross Sales Tax Receipts OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP From FY 2014 Audited Financial Statements Based on FY 2014 Audit Numbers FY 2014 FY 2015 The large sales tax spike for February is due to a delinquent payment Town Council TAi9Bf "iNub Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 3 of 20 Original Revised Fund balance Budget Revised Budget Year to Date Reserve Fund balance Budget g Budget g Beginning fund balance $ 2,960,660 $ 2,851,702 $ 3,045,021 + Net increase (Decrease) (144,245) (144,245) 2,930,089 Ending Fund Balance $ 2,816,415 $ 2,707,457 $ 5,975,110 $200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 Gross Sales Tax Receipts OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP From FY 2014 Audited Financial Statements Based on FY 2014 Audit Numbers FY 2014 FY 2015 The large sales tax spike for February is due to a delinquent payment Town Council TAi9Bf "iNub Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 3 of 20 Original Fund balance Detail Budget Revised Budget Year to Date Reserve Fund balance (30% of Total Expenditures) $ 2,477,278 $ 2,507,620 $ 1,107,232 Assigned Fund Balance 228,138 228,138 228,138 Unassigned Fund Balance in Excess (Deficit) of 30% 202,839 172,497 4,639,740 Total Fund balance $ 2,908,255 $ 2,908,255 $ 5,975,110 $200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 Gross Sales Tax Receipts OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP From FY 2014 Audited Financial Statements Based on FY 2014 Audit Numbers FY 2014 FY 2015 The large sales tax spike for February is due to a delinquent payment Town Council TAi9Bf "iNub Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 3 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT Departmental Budget Reports YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Town Council T&W60W)0bub Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 4 of 20 Manager's Office General Fund Summary Category Original Budget Revised Budget Year to Date Category Original Budget Revised Budget Year to Date Variance % Used Personnel Services & Supplies Capital $ 6,027,651 1,954,139 275,803 $ 6,013,791 2,014,139 330,803 $ 2,824,571 842,090 24,112 $ 3,189,220 1,172,049 306,691 47% 42% 7% Total $ 8,257,593 $ 8,358,733 $ 3,690,773 $ 4,667,960 44% Town Council T&W60W)0bub Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 4 of 20 Manager's Office Information Services Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 757,082 Services & Supplies 142,856 $ 921,722 $ 565,946 129,356 49,405 $ 355,776 61% 79,951 38% Total $ 899,938 $ 1,051,078 $ 615,351 $ 435,727 59% Personnel expenditures are higher than anticipated due to turnover and changes in the Manager's Office. Town Council T&W60W)0bub Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 4 of 20 Legal Information Services Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 162,446 Services & Supplies 30,943 $ 157,446 30,943 $ 75,769 4,066 $ 81,677 26,877 48% 13% Total $ 193,389 $ 188,389 $ 79,835 $ 108,554 42% Town Council T&W60W)0bub Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 4 of 20 Human Resources Information Services Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 87,655 Services & Supplies 4,840 $ 85,655 $ 32,410 4,840 732 $ 53,245 4,108 38% 15% Total $ 92,495 $ 90,495 $ 33,143 $ 57,352 37% Town Council T&W60W)0bub Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 4 of 20 Information Services Category Original Budget Revised Budget Year to Date Variance % Used Personnel Services & Supplies Capital $ 191,325 200,374 31,613 $ 186,825 $ 88,537 293,874 176,955 31,613 - $ 98,288 116,919 31,613 47% 60% 0% Total $ 423,312 $ 512,312 $ 265,492 $ 246,820 52% Services & Supplies are higher than anticipated due to the purchase of a hosted exchange and the MUD buyout. Town Council T&W60W)0bub Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 4 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT Departmental Budget Reports YEAR TO DATE MARCH I Percent of Budget Year Transpired 50% Town Council T&K f*%My 'Rab Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 5 of 20 Police EMS Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 1,868,734 Services & Supplies 241,364 $ 1,773,734 $ 231,364 833,282 97,969 $ 940,452 133,395 47% 42% Total $ 2,110,098 $ 2,005,098 $ 931,251 $ 1,073,847 46% Town Council T&K f*%My 'Rab Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 5 of 20 Medians EMS Category Original Budget Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel Services & Supplies Capital $ 764,304 73,058 179,360 $ 750,304 73,058 179,360 $ 353,787 35,912 - $ 396,517 37,146 179,360 47% 49% 0% Total $ 1,016,722 $ 1,002,722 $ 389,699 $ 613,023 39% Town Council T&K f*%My 'Rab Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 5 of 20 Medians Streets Category Original Budget Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel Services & Supplies Capital $ 222,195 189,482 - $ 212,195 $ 189,482 55,000 93,416 67,847 - $ 118,779 121,635 55,000 44% 36% 0% Total $ 411,677 $ 456,677 $ 161,263 $ 295,414 35% Town Council T&K f*%My 'Rab Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 5 of 20 Medians Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 151,083 Services & Supplies 148,227 $ 148,083 $ 143,227 67,849 65,107 $ 80,234 78,120 46% 45% Total $ 299,310 $ 291,310 $ 132,956 $ 158,354 46% Town Council T&K f*%My 'Rab Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 5 of 20 Municipal Court Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 75,397 Services & Supplies 10,539 $ 74,397 $ 33,117 10,539 2,946 $ 41,280 7,593 45% 28% Total $ 85,936 $ 84,936 $ 36,063 $ 48,873 42% Town Council T&K f*%My 'Rab Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 5 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT Departmental Budget Reports YEAR TO DATE MARCH I Percent of Budget Year Transpired 50% Facilities Maintenance Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 111,042 $ 111,042 $ 80,369 $ 30,673 72% Total $ 111,042 $ 111,042 $ 80,369 $ 30,673 72% The Town's annual property insurance premiums were paid for in full under Facilities Maintenance in order to take advantage of an early payment discount. (This expenditure represents 50% of the department's budget, and the actual cost was $923 less than the budgeted amount.) Town Council T&K f*160 &b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 6 of 20 Finance Category Original Budget Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 266,946 Services & Supplies 120,151 $ 248,946 $ 120,151 111,362 60,005 $ 137,584 60,146 45% 50% Total $ 387,097 $ 369,097 $ 171,366 $ 197,731 46% Facilities Maintenance Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 111,042 $ 111,042 $ 80,369 $ 30,673 72% Total $ 111,042 $ 111,042 $ 80,369 $ 30,673 72% The Town's annual property insurance premiums were paid for in full under Facilities Maintenance in order to take advantage of an early payment discount. (This expenditure represents 50% of the department's budget, and the actual cost was $923 less than the budgeted amount.) Town Council T&K f*160 &b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 6 of 20 Community Development Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 429,897 Services & Supplies 143,024 $ 419,897 $ 195,238 143,024 35,872 $ 224,659 107,152 46% 25% Total $ 572,921 $ 562,921 $ 231,110 $ 331,811 41% Facilities Maintenance Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 111,042 $ 111,042 $ 80,369 $ 30,673 72% Total $ 111,042 $ 111,042 $ 80,369 $ 30,673 72% The Town's annual property insurance premiums were paid for in full under Facilities Maintenance in order to take advantage of an early payment discount. (This expenditure represents 50% of the department's budget, and the actual cost was $923 less than the budgeted amount.) Town Council T&K f*160 &b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 6 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT Departmental Budget Reports YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Community Events Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 60,201 $ 60,201 $ 18,442 $ 41,759 31% Total $ 60,201 $ 60,201 $ 18,442 $ 41,759 31% Town Council T&vKWVZMiy3&b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 7 of 20 Recreation Parks Category Original Budget Revised Budget Year to Date Category Original Budget Revised Budget Year to Date Variance % Used Personnel Services & Supplies Capital $ 657,422 321,164 64,830 $ 644,922 $ 316,164 64,830 283,771 112,497 24,112 $ 361,151 203,667 40,718 44% 36% 37% Total $ 1,043,416 $ 1,025,916 $ 420,380 $ 605,536 41% Community Events Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 60,201 $ 60,201 $ 18,442 $ 41,759 31% Total $ 60,201 $ 60,201 $ 18,442 $ 41,759 31% Town Council T&vKWVZMiy3&b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 7 of 20 Recreation Category Original Budget Revised Budget Year to Date Variance % Used Personnel $ 393,165 Services & Supplies 156,874 $ 389,665 $ 90,088 156,874 33,966 $ 299,577 122,908 23% 22% Total $ 550,039 $ 546,539 $ 124,054 $ 422,485 23% Community Events Category Original Budget Revised Budget Year to Date Variance % Used Services & Supplies $ 60,201 $ 60,201 $ 18,442 $ 41,759 31% Total $ 60,201 $ 60,201 $ 18,442 $ 41,759 31% Town Council T&vKWVZMiy3&b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 7 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT CAPITAL PROJECTS FUND YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Original Revised Other Sources Bud et Bud et Year to Date Variance % Received g g Transfer In $ 385,000 $ 385,000 $ - $ - 0% Total $ 385,000 $ 385,000 $ - $ - NA Original Revised Expenditures et Budget Year to Date Variance % Used Bud g g Capital Outlay 4,627,524 4,627,524 869,170 3,758,355 19% Total $ 4,627,524 $ 4,627,524 $ 869,170 $ 3,758,355 19% Original Revised Revised Fund Balance Budget g Budget g Revenues Beginning Fund Balance $ 4,275,854 Year to Date $ 4,505,273 Variance % Received (4,042,024) Bud g et (804,864) Budget g From FY 2014 Audited Ending Fund Balance $ 233,830 Contributions $ 200,000 $ 200,000 $ 63,367 $ 136,633 32% Interest Income $ 500 $ 500 $ 939 $ (439) 188% Total $ 200,500 $ 200,500 $ 64,306 $ 136,194 32% Original Revised Other Sources Bud et Bud et Year to Date Variance % Received g g Transfer In $ 385,000 $ 385,000 $ - $ - 0% Total $ 385,000 $ 385,000 $ - $ - NA Original Revised Expenditures et Budget Year to Date Variance % Used Bud g g Capital Outlay 4,627,524 4,627,524 869,170 3,758,355 19% Total $ 4,627,524 $ 4,627,524 $ 869,170 $ 3,758,355 19% Town Council TcPA9@f3lQAi0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 8 of 20 Original Revised Fund Balance Budget g Budget g Year to Date Beginning Fund Balance $ 4,275,854 $ 4,275,854 $ 4,505,273 +Net Increase (Decrease) (4,042,024) (4,042,024) (804,864) From FY 2014 Audited Ending Fund Balance $ 233,830 $ 233,830 $ 3,700,409 Financial Statements Town Council TcPA9@f3lQAi0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 8 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT DEBT SERVICE FUND YEAR TO DATE MARCH Percent of Budget Year Transpired 5091, Original Revised Other Sources Bud et Bud et Year to Date Variance % Received g g Transfers In $ 127,350 $ 127,350 $ 18,200 $ 109,150 14% Total $ 127,350 $ 127,350 $ 18,200 $ 109,150 14% Expenditures Original Revised Year to Date Variance % Used Revenues $ 1,088,000 $ 1,088,000 Year to Date Variance % Received Interest Payments Bud g et Budget g 245,996 235,916 51% Property Tax $ 1,498,303 $ 1,498,303 $ 1,468,050 $ (30,253) 98% Interest Income 250 250 145 (105) 58% Total Revenue $ 1,498,553 $ 1,498,553 $ 1,468,195 $ (30,358) 98% Original Revised Other Sources Bud et Bud et Year to Date Variance % Received g g Transfers In $ 127,350 $ 127,350 $ 18,200 $ 109,150 14% Total $ 127,350 $ 127,350 $ 18,200 $ 109,150 14% Expenditures Original Original g Revised Budget g Year to Date Variance % Used Principal Payments $ 1,088,000 $ 1,088,000 $ 470,000 $ 618,000 43% Interest Payments 481,912 481,912 245,996 235,916 51% Paying Agent Fees 3,750 3,750 750 3,000 20% Total Expenditures $ 1,573,662 $ 1,573,662 $ 716,746 $ 856,916 46% From FY 2014 Audited Financial Statements Town Council Tom' ggf3if}81g} ^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 9 of 20 igi Original Revisd Year Fund Balance etl to Date Budget Budget Beginning Fund Balance $ 122,222 $ 122,222 $ 118,092 +Net Increase (Decrease) 52,241 52,241 769,649 Ending Fund Balance $ 174,463 $ 174,463 $ 887,741 From FY 2014 Audited Financial Statements Town Council Tom' ggf3if}81g} ^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 9 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT CRIME CONTROL PREVENTION DISTRICT YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Original Revised Revised Fund Balance Revenue Budget g Year to Date Variance % Received Bud g et Budget g Budget g (11,192) (71,692) Sales Tax $ 147,272 $ 147,272 $ 83,674 $ (63,598) 57% Interest Income - - 46 46 NA Total Revenue $ 147,272 $ 147,272 $ 83,720 $ (63,552) 57% Original Revised Other Uses et Budget Year to Date Variance % Used gud g g Transfer to Debt Service $ 75,000 $ 75,000 $ - $ 75,000 NA Total Other Uses $ 75,000 $ 75,000 $ - $ 75,000 NA Original Revised Fund Balance Expenditures Budget g Year to Date Year to Date Variance % Used $ 92,246 gud g et Budget g (11,192) (71,692) Services & Supplies $ 36,285 $ 36,285 $ 4,546 $ 31,739 13% Capital Expenses 47,179 107,679 36,466 71,213 34% Total Expenditure $ 83,464 $ 143,964 $ 41,012 $ 102,952 28% Capital Expenses: The Police department purchased a 2015 Chevrolet Tahoe & Police graphics for the vehicle Original Revised Other Uses et Budget Year to Date Variance % Used gud g g Transfer to Debt Service $ 75,000 $ 75,000 $ - $ 75,000 NA Total Other Uses $ 75,000 $ 75,000 $ - $ 75,000 NA From FY 2014 Audited Financial Statements Town Council TcPM9@f31W0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 10 of 20 Original Revised Fund Balance Budget g Budget g Year to Date Beginning Fund Balance $ 92,246 $ 92,246 $ 93,746 +Net Increase (Decrease) (11,192) (71,692) 42,708 Ending Fund Balance $ 81,054 $ 20,554 $ 136,454 From FY 2014 Audited Financial Statements Town Council TcPM9@f31W0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 10 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT COURT SECURITY FUND YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Original Revised Revenue et Budget Year to Date Variance % Received Bud g g Municipal Court Security Fee $ 3,788 $ 3,788 $ 1,310 $ (2,478) 35% Total Revenue $ 3,788 $ 3,788 $ 1,310 $ (2,478) 35% Original Revised Other Uses Bud et Bud et Year to Date Variance % Received g g Transfer to General Fund $ 3,000 $ 3,000 $ 1,500 $ 1,500 50% Total Other Uses $ 3,000 $ 3,000 $ 1,500 $ 1,500 50% Town Council TcP 96f*�Mi^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 11 of 20 Uriginai Kevised Fund Balance Budget Budget Year to Date Beginning Fund Balance $ 22,526 $ 22,526 $ 22,293 From FY 2014 Audited +Net Increase (Decrease) 788 788 (190) Financial Statements Ending Fund Balance $ 23,314 $ 23,314 $ 22,103 Town Council TcP 96f*�Mi^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 11 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT COURT TECHNOLOGY FUND YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Original Revised Expenditures et Budget Year to Date Variance % Used gud g g Purchased Services $ 5,730 $ 5,730 $ 803 $ 4,927 14% Total Expenditure $ 5,730 $ 5,730 $ 803 $ 4,927 14% Original Revised Fund Balance Budget Budget Year to Date g g Beginning Fund Balance $ 22,071 $ 22,071 $ 23,960 +Net Increase (Decrease) (730) (730) 944 Ending Fund Balance $ 21,341 $ 21,341 $ 24,904 From FY 2014 Audited Financial Statements Town Council TcP 96f*�Mi^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 12 of 20 Original Revised Revenue Year to Date Variance % Received Bud g et Budget g Fines & Fees $ 5,000 $ 5,000 $ 1,747 $ (3,253) 35% Miscellaneous - - - - NA Total Revenue $ 5,000 $ 5,000 $ 1,747 $ (3,253) 35% Original Revised Expenditures et Budget Year to Date Variance % Used gud g g Purchased Services $ 5,730 $ 5,730 $ 803 $ 4,927 14% Total Expenditure $ 5,730 $ 5,730 $ 803 $ 4,927 14% Original Revised Fund Balance Budget Budget Year to Date g g Beginning Fund Balance $ 22,071 $ 22,071 $ 23,960 +Net Increase (Decrease) (730) (730) 944 Ending Fund Balance $ 21,341 $ 21,341 $ 24,904 From FY 2014 Audited Financial Statements Town Council TcP 96f*�Mi^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 12 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT ECONOMIC DEVELOPMENT COPORATION 4B YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Original Revised Revised Revenue Year to Date Year to Date Variance % Received Bud g et Budget g Variance % Used Sales Tax $ 327,272 $ 327,272 $ 181,084 $ 146,188 55% Interest Income 300 300 242 58 81% Total Revenue $ 327,572 $ 327,572 $ 181,326 $ 146,246 55% Original Revised Other Uses et BudgetYear to Date Variance % Used Bud g Transfer to General Fund $ 155,634 $ 89,964 $ 44,982 $ 44,982 50% Total Other Uses $ 155,634 $ 89,964 $ 44,982 $ 44,982 50% Fund Balance Beginning Fund Balance +Net Increase (Decrease) Ending Fund Balance Original Original Revised Year to Date Expenditures Budget Year to Date Variance % Used 2,612 Bud g et Budget g $ 170,142 $ 235,812 $ 448,591 Auditing $ 1,000 $ 1,000 $ - $ 1,000 0% Advertising 3,000 3,000 2,280 720 76% Printing 500 500 - 500 0% Schools & Training 2,120 2,120 270 1,850 13% Dues & Membership 1,050 1,050 - 1,050 0% Travel & Per Diem 1,533 1,533 30 1,503 2% Office Supplies 400 400 15 385 4% Miscellaneous Expense 7,100 7,100 1,411 5,689 20% Capital EDC Projects 11,850 11,850 - 11,850 0% Incentive Programs 140,773 140,773 23,462 117,311 17% Total Expenditures $ 169,326 $ 169,326 $ 27,468 $ 141,858 16% Original Revised Other Uses et BudgetYear to Date Variance % Used Bud g Transfer to General Fund $ 155,634 $ 89,964 $ 44,982 $ 44,982 50% Total Other Uses $ 155,634 $ 89,964 $ 44,982 $ 44,982 50% Fund Balance Beginning Fund Balance +Net Increase (Decrease) Ending Fund Balance Original Revised Year to Date Budget Budget $ 167,530 $ 167,530 $ 339,715 2,612 68,282 108,876 $ 170,142 $ 235,812 $ 448,591 From FY 2014 Audited I Financial Statements Town Council T&Rg@f3l�Mi^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 13 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT HOTEL OCCUPANCY YEAR TO DATE MARCH Percent of Budget Year Transpired 50% From FY 2014 Audited Financial Statements Town Council T&R9@f304$0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 14 of 20 Original Revised Fund Balance udg Revenue Year to Date Year to Date Variance % Received Beginning Fund Balance Bud g et Budget g $ 283,481 +Net Increase (Decrease) 194,891 Hotel Occupancy Tax $ 233,416 $ 233,416 $ 102,510 $ (130,906) 44% Interest income 300 300 215 (85) 72% Total Revenue $ 233,716 $ 233,716 $ 102,725 $ (130,991) 44% From FY 2014 Audited Financial Statements Town Council T&R9@f304$0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 14 of 20 Original Revised Fund Balance udg Expenditures Year to Date Year to Date Variance % Used Beginning Fund Balance Budget Budget $ 283,481 +Net Increase (Decrease) 194,891 Printing $ - $ - $ 14,150 $ (14,150) N/A Event Rentals $ 38,825 $ 38,825 $ 7,080 $ 31,745 18% Total Expenditures $ 38,825 $ 38,825 $ 21,230 $ 17,595 55% From FY 2014 Audited Financial Statements Town Council T&R9@f304$0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 14 of 20 Original Revised Fund Balance udg dg Year to Date Beginning Fund Balance $ 285,590 $ 285,590 $ 283,481 +Net Increase (Decrease) 194,891 194,891 81,495 Ending Fund Balance $ 480,481 $ 480,481 $ 364,976 From FY 2014 Audited Financial Statements Town Council T&R9@f304$0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 14 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT STORM DRAINAGE UTILITY FUND YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Revenue Original Bud g et Revised Budget g Year to Date Variance % Received Storm Drainage Fees $ 402,800 $ 402,800 $ 201,217 $ (201,583) 50% Miscellaneous Revenue 21,000 21,000 - (21,000) NA Interest Income 100 100 29 (71) NA Total Revenue $ 423,900 $ 423,900 $ 201,246 $ (222,654) 47% Original Revised Other Uses et Budget Year to Date Variance % Used gud g g Transfer to Debt Service $ 27,350 $ 27,350 $ 5,700 $ 21,650 21% Total Other Uses $ 27,350 $ 27,350 $ 5,700 $ 21,650 21% Working Capital Year to Date Operating Days Beginning Working Capital $ 155,056 145 +Net Increase (Decrease) 163,135 153 Ending Working Capital $ 318,191 298 Original Revised Drainage Capital Projects Expenses Year to Date Year to Date Variance % Used Budget g Bud g et Budget g Operating Expenses 178,283 178,283 18,297 159,986 10% Debt Service 178,963 178,963 14,114 164,849 NA Total Expenses $ 357,246 $ 357,246 $ 32,411 $ 324,835 9% Original Revised Other Uses et Budget Year to Date Variance % Used gud g g Transfer to Debt Service $ 27,350 $ 27,350 $ 5,700 $ 21,650 21% Total Other Uses $ 27,350 $ 27,350 $ 5,700 $ 21,650 21% Working Capital Year to Date Operating Days Beginning Working Capital $ 155,056 145 +Net Increase (Decrease) 163,135 153 Ending Working Capital $ 318,191 298 Town Council TcPM9@f*50^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 15 of 20 Original Revised Drainage Capital Projects Year to Date Budget g Budget g Funding Source 2013 CO Proceeds $ 578,174 $ 578,174 $ 688,867 Operating Funds 164,000 164,000 164,000 Proiect Detail Indian Creek (313,174) (313,174) (343,821) Timber Ridge/Fresh Meadow - - (22,599) Cypress Court Drainage Inlets (30,000) (30,000) - Pin Oak Court (80,000) (80,000) - Pebble Beach Drive (205,000) (205,000) - Broadway Creek Improvements and Amenity Lake Slopes (114,000) (114,000) - Remaining Funding $ - $ - $ 486,447 Town Council TcPM9@f*50^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 15 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT STREET MAINTENANCE SALES TAX FUND YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Original Revised Revised Revenue Fund Balance Year to Date Variance % Received Bud g et Budget g Budget g Sales Tax $ 163,636 $ 163,636 $ 90,542 $ (73,094) 55% Interest Income $ - $ - $ 4 $ 4 N/A Total Revenue $ 163,636 $ 163,636 $ 90,546 $ (73,094) 55% Original Revised Expenditures et Budget Year to Date Variance % Used gud g g Operating Expenditures $ 131,300 $ 131,300 $ 43,405 $ 113,402 33% Total Expenses $ 131,300 $ 131,300 $ 43,405 $ 87,895 33% Original Revised Other Uses et Budget Year to Date Variance % Used gud g g Transfer To Debt Service $ 25,000 $ 25,000 $ 12,500 $ 12,500 50% Total Other Uses $ 25,000 $ 25,000 $ 12,500 $ 12,500 50% Town Council T&R9@f3l%0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 16 of 20 Original Revised Fund Balance Year to Date Budget g Budget g Beginning Fund Balance $ 24,268 $ 24,268 $ 39,915 From FY 2014 Audited +Net Increase (Decrease) 7,336 7,336 34,641 Financial Statements Ending Fund Balance $ 31,604 $ 31,604 $ 74,556 Town Council T&R9@f3l%0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 16 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT TROPHY CLUB PARK FUND YEAR TO DATE MARCH I Percent of Budget Year Transpired 50% Town Council TcPM9@f*b0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 17 of 20 Original Original Revised Revised Revenue Year to Date Variance % Received Bud g et Budget g Variance Park Revenue $ 153,752 $ 153,752 $ 61,351 $ (92,401) 40% Interest Income $ - $ - $ 6 $ 6 NA Total Revenue $ 153,752 $ 153,752 $ 61,357 $ (92,395) 40% Town Council TcPM9@f*b0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 17 of 20 Original Revised Expenses Year to Date Variance % Used Bud g et Budget g Salaries $ 43,008 $ 43,008 $ 17,968 $ 25,040 42% Longevity 112 112 112 - 100% Stipend 300 300 900 (600) 300% Retirement 4,222 4,222 1,693 2,529 40% Medical Insurance 2,826 2,826 1,177 1,649 42% Dental Insurance 155 155 102 53 66% Vision Insurance 32 32 15 17 48% Life Insurance & Other 211 211 98 113 46% Social Security Taxes 2,673 2,673 1,150 1,523 43% Medicare Taxes 630 630 269 361 43% Unemployment Taxes 306 306 63 243 21% Workman's compensation 1,033 1,033 - 1,033 0% Total Personnel Services $ 55,508 $ 55,508 $ 23,548 $ 31,960 42% Professional Outside Services $ 5,000 $ 5,000 $ 2,470 $ 2,530 49% Auditing 1,000 1,000 - 1,000 0% Software & Support 3,849 3,849 106 3,743 3% Advertising 1,500 1,500 82 1,418 5% Printing 1,416 1,416 1,244 172 88% Schools & Training 340 340 - 340 0% Service Charges & Fees 6,000 6,000 - 6,000 0% Electricity 3,600 3,600 1,065 2,535 30% Water 1,697 1,697 836 861 49% Telephone 1,600 1,600 888 712 55% Communication/Pagers/Mo biles 1,560 1,560 939 621 60% Property Maintenance 10,500 10,500 10,179 321 97% Equipment Maintenance 2,426 2,426 664 1,762 27% Independent labor 10,200 10,200 4,800 5,400 47% Portable Toilets 4,000 4,000 1,519 2,482 38% Dues & Membership 320 320 30 290 9% Travel & Per Diem 387 387 1,140 (753) 295% Office Supplies 1,013 1,013 670 343 66% Postage 318 318 - 318 0% Fuel 1,490 1,490 505 985 34% Uniforms 645 645 310 335 48% Community Events 6,500 6,500 8,642 (2,142) 133% Small tools 1,400 1,400 30 1,370 2% Furniture/Equipment <$5,000 1,720 1,720 1,867 (147) 109% Maintenance Supplies 451 451 241 210 53% Miscellaneous Expense 557 557 60 497 11% Total Services & Supplies $ 69,489 $ 69,489 $ 38,287 $ 31,202 55% Town Council TcPM9@f*b0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 17 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT TROPHY CLUB PARK FUND CONTINUED Capital Expense $ 25,330 $ 25,330 $ 24,112 $ 1,218 95% Total Expenses $ 150,327 $ 150,327 $ 85,947 $ 64,380 57% Original Revised Other Uses et Budget Year to Date Variance % Used Bud g g Park Administration Transfer $ 8,000 $ 8,000 $ 4,000 $ 4,000 50% Total Other Uses $ 8,000 $ 8,000 $ 4,000 $ 4,000 50% Working Capital Year to Date Operating Days Beginning Working Capital $ 1,830 4 +Net Increase (Decrease) (28,590) (65) Ending Working Capital $ (26,760) (61) Town Council TciM9@f 0i^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 18 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT RECREATIONAL PROGRAMS YEAR TO DATE MARCH I Percent of Budget Year Transpired 50% Original Revised Revenue Year to Date Variance % Received Budget Budget tecreational Programs $ 4,000 $ 4,000 $ 578 $ (3,422) 14% otal Revenue $ 4,000 $ 4,000 $ 578 $ (3,422) NA Expenditures Original Revised Year to Date Variance % Used Budget Budget tecreational Programs $ 4,000 $ 4,000 $ 1,443 $ 2,557 36% otal Expenditures $ 4,000 $ 4,000 $ 1,443 $ 2,557 NA Town Council TcP\*96f*90y &b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 19 of 20 Original Revised Fund Balance Year to Date Budget Budget Beginning Fund Balance $ 4,000 $ 4,000 $ 2,812 +Net Increase (Decrease) - - (865) Ending Fund Balance $ 4,000 $ 4,000 $ 1,947 Town Council TcP\*96f*90y &b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 19 of 20 TOWN OF TROPHY CLUB MARCH 2015 FINANCIAL REPORT 30TH ANNIVERSARY FUND YEAR TO DATE MARCH Percent of Budget Year Transpired 50% Original Revised Revenue et Budget Year to Date Variance % Received Bud g g Donations $ - $ - $ 10,124 $ 10,124 NA Total Revenue $ - $ - $ 10,124 $ 10,124 NA Original Revised Expenditures et Budget Year to Date Variance % Used Bud g g Community Events $ - $ - $ 7,977 $ (7,977) NA Total Expenditures $ - $ - $ 7,977 $ (7,977) NA Town Council T&R9@f3R0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 20 of 20 Original Revised Fund Balance Year to Date Budget g Budget g Beginning Fund Balance $ 2,114 $ 2,114 $ 2,114 +Net Increase (Decrease) - - 2,148 Ending Fund Balance $ 2,114 $ 2,114 $ 4,262 Town Council T&R9@f3R0^b Meeting Date: April 28, 2015 FY 15 Mid -Year Financial Reprot 20 of 20 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0282-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding Verizon cellular infrastructure and a potential lease between the Town and Verizon. Attachments: Staff Report - Verizon Wireless Lease Opportunities. pdf Verizon Diagrams.pdf Date Ver. Action By Action Result Consider and take appropriate action regarding Verizon cellular infrastructure and a potential lease between the Town and Verizon. Town Council Page 321 of 336 Meeting Date: April 28, 2015 T(CTOWN OF * TROPHY CLUB 100 Municipal Drive -Trophy Club, Texas 76262 To: Mayor and Town Council From: Stephen Seidel, Town Manager CC: Holly Fimbres, Town Secretary Re: Verizon Wireless Infrastructure Direction Agenda Item: Consider and take appropriate action regarding Verizon cellular infrastructure and a potential lease between the Town and Verizon. Explanation: Verizon approached the Town regarding acquiring two leases for installation of wireless equipment. Verizon engineers have researched the coverage and how to improve service, and identified two locations that are located on Town property. First, Verizon would like to locate on the existing Oncor transmission line just east of old Beck Park. This would require the Town to lease an approximately 12x20 area co -located within the Oncor utility easement and would place their infrastructure into the berm area. I have asked that the enclosure be stone, and that they would need to provide renderings to us. For this space, they would provide us $1,000/mo ($12K per year). The second location would be at Independence East. Verizon would like to replace the current light standard seen on the attached baseball field with an approximately 100 —105' stealth pole and re -hang our lights on it at their current height location. The existing pole is approximately 60' high. The proposed tower is 60' with 4 canisters on top: two to hold Verizon equipment and two to hold potentially additional carrier equipment. Verizon believes they may need 3 of the 4. Then, Verizon would locate the necessary equipment in a stone enclosure in the red cedars at the back of center field so that it is hidden. For this lease, the Town would receive $3,000/mo or $36K per year. Town staff approached the Wonderland Plaza developer regarding a 24 ft utility easement at the rear of their property (where a current landscape median is located) to access the rear of our property with a wrought iron gate large enough for a vehicle. At this time, the developer is unwilling to provide that to the Town. The alternative is Verizon installing a concrete pathway large enough for a vehicle to drive from Parkview or Bobcat over to that location. Town staff is looking to receive direction from Council on whether they would like to pursue either lease option. Attached are drawings indicating location and layouts. Page 1 of 2 Town Council Page 322 of 336 Meeting Date: April 28, 2015 Recommendation: The Town staff does not have a recommendation at this time. We seek direction from the Town Council regarding direction prior to pursuing any type of lease negotiations. Attachment: Verizon Diagrams Page 2 of 2 Town Council Page 323 of 336 Meeting Date: April 28, 2015 wosusiI Alva ZQ w�c aeo► siwrr saM Zone I" n F .S'.Sa aiwi 'ow.r,A� t :ne aanoaaav y >3: az g > rc oma1 0 3�0 a aim N p S 0 0 :AS NMvaa Q j W z i d Z 0 i. n x I S 'kd W61190 Z ' s p O O :NMvaa nva $ a Uj to b m O~ W m JW 1 2 ? ? 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WI•CM L t 19ON M�U H G sr VIQ IIrJY - rLv /c WMM SI} rMn fxars Wd .. 1Lbu 3F 6{AKAKM :BfiYt ima xTTlrEElfr I l.Lt MR Ei 5 S EUIS - ® PYkS rGlu MbY'O r8 IPA IdI.L Ns.sr6 MkY/UI� ib 9l.t18 LU secs I LI y ' IRlrr3rC YLL G 1 IIQ4.�lIr qal , F ItSrAL ,/r.YW6lT } Id 11aEt.uS fllL 7 d R-" 6WACNT L% Parr .slTE*Ap lrvs Ml • r Parlrlll ir3�lL p ff ONSr K FGT ,nuE R P F� PAYIf _. IPGiiP10�.lCrCH• 131L�1'iVu I'X2 I�.FhtlT r ,a T i4 Meetin ;' ,`C�°IFrs torv� > I"pYr J SP -14-027 C 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0283-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Town Council Liaison Updates; discussion of same: *Parks and Recreation Board, April 20, 2015 Council Liaison - Council Member Philip Shoffner Attachments: Date Ver. Action By Action Result Town Council Liaison Updates; discussion of same: *Parks and Recreation Board, April 20, 2015 Council Liaison - Council Member Philip Shoffner Town Council Page 330 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0284-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Town Manager Seidel's update regarding the following; Council discussion and provide input regarding same. *Dog Park Survey *Back to Nature Day/Spring Family Camp Out *ATM/CFO Duties Attachments: Date Ver. Action By Action Result Town Manager Seidel's update regarding the following; Council discussion and provide input regarding same. *Dog Park Survey *Back to Nature Day/Spring Family Camp Out *ATM/CFO Duties Town Council Page 331 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0285-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Items for Future Agendas to include discussion of Agenda Items for consideration on the upcoming Regular Session Council Agenda for May 12, 2015 meeting and discussion of Future Agenda Items. Attachments: MaV 12, 2015 Upcoming Agenda.pdf Items for Future Agendas updated 4-22-2015.pdf Date Ver. Action By Action Result Items for Future Agendas to include discussion of Agenda Items for consideration on the upcoming Regular Session Council Agenda for May 12, 2015 meeting and discussion of Future Agenda Items. Town Council Page 332 of 336 Meeting Date: April 28, 2015 Town Council Page 333 of 336 Meeting Date: April 28, 2015 STAFF RES ORD PROC File ID Dept Meeting Date 5/12/2015 RPT Workshop Discussion of items from future agenda list: Town Sec A. Consider and take appropriate action regarding signage in medians at Trophy Club Drive, Trophy Wood Drive, Indian Creek and possibly Bobcat. (Sanders 7/22/2014) (1 -Oct 28 Agenda) (2 -Feb -10) (3 -May -12) B. Consider and take appropriate action regarding forming a committee of residents to create a site action plan for Trophy Club Park. SRPTF Consent RES ORD PROC File ID Dept Consider and take appropriate action regarding the Minutes dated April 14, 2015. Town Sec Regular Session SRPTF RES ORD PROC File ID Dept Receive an update from Jeannette Tiffany regarding July 4th festivities. Town Sec Oath of Office to be administered by Municipal Court Judge Chambers, and presentation of Certificates of Election from Judge Chambers for Council Member Town Sec Rowe and Council Member Kurtz. Remarks to and from incoming Council Members. Town Sec Consider and take appropriate action regarding the revised baseball contract with X Parks TCR Youth Baseball Association. Consider and take appropriate action regarding minor Site Plan requirements as discussed at the February 24, 2015, Town Council meeting. x Com Dev Consider and take appropriate action regarding the TCMUD No. 14th of July contribution in the amount of $10,000 for Fiscal Year 2015. X Finance Presentation of the Popular Annual Financial Report (PAFR). Finance Town Council Liaison Updates; discussion of same: Town Sec Town Manager Seidel's update regarding the following; discussion and provide input regarding same. Town Mgr Items for Future Agendas to include discussion of Agenda Items for consideration on the upcoming Regular Session Council Agenda for May 26, 2015 meeting and Town Sec discussion of Future Agenda Items. Executive Session SRPTF RES ORD PROC File ID Dept Pursuant to the following designated sections of the Texas Government Code, Annotated, Chapter 551 (Texas Open Meetings Act), the Council will convene into Town Sec executive session to discuss the following: A. Section 551.074(a)(1) Personnel Matter. To discuss or deliberate the appointment, employment, evaluation, reassignment, duties, discipline or dismissal of a public officer or employee: Appointment of Mayor Pro Tem B. Section 551.072 Deliberations about Real Property to deliberate the purchase, exchange, lease, or value of real property if deliberation in an open meeting would have a detrimental effect on the position of the governmental body in negotiations with a third person: Potential sites for the location of a new Police and Town Hall Facility, Annex Building,and Potential Lease of Property Regular Session STAFF RPT RES ORD PROC File ID Dept Consider and take appropriate action regarding the Executive Session. Town Sec Town Council Page 333 of 336 Meeting Date: April 28, 2015 Town Council Future Agenda Items List (Updated 4/22/2015) Consider and take appropriate action regarding signage in medians at Trophy Club Drive, Trophy Wood Drive, Indian Creek and possibly Bobcat. (Sanders 7/22/2014) (1 -Oct 28 Agenda) (2 -Feb -10) ( 10/28/2014 — Council discussed and would like a plan brought back on a future agenda. 2/10/2015 — Mayor Sanders provided update including examples of Southlake signage. Review ordinances regarding Town Homes, Condos and apartments. (Sanders 8/4/2014) (1 - Nov 13) (2 -Feb -24) — 2/24/2015 — Acting Town Manager Seidel provided update (waiting to fill vacant Planning position). 3. Consider and take appropriate action regarding policy on equipment schedule for replacement program. (Shoff ner 8/26/2014) (1 -Dec 9) (2 -March 10) — 12/9/2014 — Council discussed and would like a policy brought back that encompasses a point system or measureable factors on a future agenda. 2/10/2015 — Discussed and approved CFAB projects and associated priorities. 4. Consider and take appropriate action regarding parking on Parkview and Park Lane, and options for Police Department mitigation. (Rowe 9/9/2014) — (2 -April -14) _ 0 2/10/2015 — Discussed and staff will work on school and traffic counts. 4/14/2015 — Received an update from Police Chief Arata proposing to let the current school year finish and then look at the option of removing the no parking restriction on Parkview from Park Lane south to Durango (currently working with the school). 5. Consider and take appropriate action regarding reviewing schedules of fees for outside baseball tournaments and capacity. (1 -March 10) — Note: Town Manager Seidel is meeting with Baseball President during the week of March 9th. 6. Consider and take appropriate action regarding July 4th festivities. (Sanders 1/13/2015) (1 - April 14) — 4/14/2015 — Received an update from Mayor Sanders about contacting Jeannette Tiffany or Michelle Reed with the Stars and Stripes group about getting flags for your neighborhood (anticipate an update at the May 12th TC meeting). 7. Consider and take appropriate action regarding forming a committee of residents to create a site/action plan for Trophy Club Park. (Shoffner 2/10/2015) (1 -May -12) 8. Consider and take appropriate action regarding infrastructure assets being deeded over to the TCMUD No. 1. (Sanders 3/24/2015) 9. Discussion of possible charter amendments. (Sanders 4/14/2015) — 10. Discussion of possible uses of hotel occupancy tax funds, including the ability to use the funds for Trophy Club Park. (Lamont and Kurtz 4/14/2015) — 11. Receive an update regarding the Community Garden, located within Harmony Park, and receive an update regarding the use agreement between Keep Trophy Club Wild (KTCW) and the Town. (Sanders 4/14/2015) — Town Council Page 334 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0286-T Version: 1 Name: Type: Agenda Item Status: Executive Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Pursuant to the following designated sections of the Texas Government Code, Annotated, Chapter 551 (Texas Open Meetings Act), the Council will convene into executive session to discuss the following: A. Section 551.074(a)(1), Personnel Matter. To discuss or deliberate the appointment, employment, evaluation, reassignment, duties, discipline, or dismissal of a public officer or employee: Town Attorney, Patricia Adams B. Section 551.072 Deliberations about Real Property. To deliberate the purchase, exchange, lease, or value of real property where deliberation in an open meeting would have a detrimental effect on the position of the governmental body in negotiations with a third person: Potential sites for the location of a new Police and Town Hall Facility, Annex Building, and Potential Lease of Property Attachments: Date Ver. Action By Action Result Pursuant to the following designated sections of the Texas Government Code, Annotated, Chapter 551 (Texas Open Meetings Act), the Council will convene into executive session to discuss the following: A. Section 551.074(a)(1), Personnel Matter. To discuss or deliberate the appointment, employment, evaluation, reassignment, duties, discipline, or dismissal of a public officer or employee: Town Attorney, Patricia Adams B. Section 551.072 Deliberations about Real Property. To deliberate the purchase, exchange, lease, or value of real property where deliberation in an open meeting would have a detrimental effect on the position of the governmental body in negotiations with a third person: Potential sites for the location of a new Police and Town Hall Facility, Annex Building, and Potential Lease of Property Town Council Page 335 of 336 Meeting Date: April 28, 2015 100 Municipal Drive Trophy Club Entities Trophy Club, Texas 76262 Legislation Details (With Text) File #: 2015-0287-T Version: 1 Name: Type: Agenda Item Status: Regular Session File created: 4/17/2015 In control: Town Council On agenda: 4/28/2015 Final action: Title: Consider and take appropriate action regarding the Executive Session. Attachments: Date Ver. Action By Action Result Consider and take appropriate action regarding the Executive Session. Town Council Page 336 of 336 Meeting Date: April 28, 2015