HomeMy WebLinkAboutFY Ended September 30, 1980DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
OF DENTON COUNTY, TEXAS
SYSTEM FUND
PROJECTED FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDING MARCH 31, 1980
TVILLIS 17. J;ROTVN
Cl?llTlFIBII I~UULIC ACCOUNT:\ST
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
OFDENTONCOUNTY, TEXAS
SYSTEM FUND
PROJECTED FINANCIAL STATEMENTS
FOR THE FISCAL YE-!& ENDING MARCH 31, 1980
INDEX
Page
No. -
Accountant's Letter
Projected Balance Sheet
Statelnellt of Projected Operations
and Fund Balances
Projection of Operating Revenues
Statement of Projected Changes
in Financial Position
Notes Pertaining to
Projected Financial Statements
Supple~nentary Forms and Information
Schedule 1
Schedule 2
Schedule 3
Schedule 4
IVljLLIS F. BROWN
CERTIFIED PUBLIC ACCOUNTAiiT
JICZIIDCR OF TFlX A3lERlCAS INSTITUTE OF CEKPII'IW PUIILIC ACCOUh'T,\NTS
SUhIl3IIT OFFICE PARK
1200 SUIlIbIIT, SUITE 600
FORT TVOR'I'E, TEXAS 7G102 -
817. 335.6139
April 4, 1979
Board of Directors
Denton County Municipal Utility District
No. 1 of Denton County, Texas
Fort Worth, Tesas
I have completed a planning budget Tor the Denton County
Municipal Utility District No. 1 Systeln Fund. The accompanying
statements of projected operations and projected cash flow for the
fiscal year ending March 31, 1980 and the related projected balance
sheet as of the respective year then encling reflect the projected
operating results, cash flow and financial condition of the System
Fund after giving effect to the assumptions as set forth in the notes
to the projected financial statements.
Since the information presented in these afore~nentionec1
statements is of a forecast nature, it is not susceptible to auditing
procedures and accordingly I do not express anopinion on its accu-
rateness. Also, any forecast of future events is subject to lxlaily
uncertainties and to the extent the bases for assumptions change,
future results will vary from the projections.. Accordingly, I can
give no assurance thatactual results willcorrespond tothe assump-
tions made andtherefore cantake no responsibility or make any rep-
resentation that projected future results will actually be achieved.
Certified Public Accountant
Schedule 1
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
OFDENTONCOUNTY, TEXAS
SYSTEM FUND
PROJECTED BALANCE SHEET
MARCH 31, 1980
Current Assets
Cash and Tenlporary Investinents
Accounts Receivable (Note 2)
Total Current Assets
Total Assets
Current Liabilities
Accounts Payable (Note 3)
Security Deposits Payable (Note 4)
Total Current Liabilities
Total Liabilities
Fund Balances
Unallocated Fund Balance
Total Fund Balances
Toial Liabilities and Fund Balances
Schedule 2
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
OF DENTON COUNTY, TEXAS
SYSTEM FUND
STATEMENT OFPROJECTEDOPERATIONSANDFUND BALANCES
FOR THE FISCAL YEAR ENDING MARCH 31, 1960
Operating Income
Tap Income:
Water Taps (Schedule 3) $51, 910
Less Cost of Installation (Note 13) 32, 500 $ 19,410
Water & Sewer Service i 144,003 $163,413
Operating Espenses
Salaries & Wages
Contract Labor
Maintenance & Repairs - Contract
Fuel BT Lubricants
Chemicals
Small Tools
Maintenance & Repairs -
Materials - In-house
Meter Expense
U~lcollectible Accounts
Workers ' Cornpensation
State Unemploylnent Tax
Legal
Engineering
Auditing
Management & Consulting
Service Account Collection
B~okkeeping
Legal Notices & Publications
Printing & Office Supplies
Postage
Telephone
Utilities
Insurance & Surety Eoi~cl Premiunls
Travel Fi I'cr Dicnl
Rent - Ecluipment
Rent - Loclc B3>:
(C oniinued)
DENTON COUNTY A/iUNICIPAL UTILITY DISTRICT NO. 1
OFDENTONCOUNTY, TEXAS
SYSTEM FUND
STATEMENTOFPROJECTEDOPERATIONSANDFUNDBALANCES
FOR TI-IE FISCAL YEAR ENDING MARCH 31, 1980
(Continued)
Totals Brought Farward:
Operating Income
Operating Expenses
Net Income
Fund Balances, March 31, 1979, Actual
Fund Balances, March 31, 1980
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
OFDENTONCOUNTY, TEXAS
SYSTEM FUND
PROJECTION OF OPERATING REVENUES
FOR THE FISCAL YEAR ENDING MARCH 31, 1980
HOUSES
VACANT LOTS UNDER CONSTRUCTION
Billing Billing
Entities Amount Entities Amount
Month Bud - Act - Budget Actual Bud - Act - Budget Actual
April, 1979 529 - $ 2,645 $ 135 $; 1,060 $
May 493 - 2,465 156 - 1,264
June 473 - 2,365 165 - 1,320
July 475 - 2,375 167 - 1,336
August 537 - 2,685 161 - 1,286
September 532 - 2,660 150 - 1,200
October 530 - 2, 650 136 - 1,088
November 515 - 2,575 135 - 1,080
December 505 - 2,525 134 - 1,072
January, 1980 495 - 2,475 134 - 1,072
February 490 - 2,450 -- 134 - 1,072
March 475 - 2,375 134 - 1,072
Note 6 Note 7
Schedule 3
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
OF DENTON COUNTY, TEXAS
SYSTEM FUND
PROJECTION OF OPERATING REVENUES
FOR THE FISCAL YEAR EKDING MARCI-I 31, 1960
RESIDENTIAL USAGE
Water .
Billing Usage in Total Water &
Entities '000 Gals Sewer Amount
Bud Act Bud Act Budget Actual - - - -
Total
Lots
B illed
Bud Act - -
Note 8 Note 9
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
OFDENTONCOUNTY, TEXAS
SYSTEM FUND
PROJECTION OF OPERATING REVENUES
FOR THE FISCAL YEAR ENDING MARCH 31, 1980
(Continued)
DEVELOPER ACCOUNTS GOLF
Water Usage Water E: Sewer Water Usage
Month
March 31, 1979
April, 1979
M a-jr
June
July
Augus t
Septe~nber
October
November
December
January, 1980
February
March
-
in '000 Gals Amount in '000 Gals
Budget Actual Buclget Actual Budget Actual
8,693 -- -- $10,043 S -- 77,500
Note 10 Note 11
GROSS
TOTAL WATER/ OPERATING
COURSE SEWER SERVICE TAP FEES REVENUES
Water Usage No. of
Aniount Amount Meters Amount
Budget Actual Budget Actual Bud Act B~~dget Actual Budget Actual --
Note 12
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
OF DENTON COUNTY, TEXAS
SYSTEM FUND
STATEMENT OF PROJECTED CHANGES IN FINANCIAL POSITION
FOR TI-IE FISCAL YEAR ENDING MARCH 31, 1980
Sources of Cash
Cash Receipts from Operations
Security Deposits
Total Cash Provided
Application of Cash
Cash Disbursements for Operations
Total Cash Applied
Increase in Cash and Temporary Invcstlnents
Cash Balance at March 31, 1979
Cash and Tc~nporary Inr~estments Balance
at March 31, 1980
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
OFDENTON COUNTY, TEXAS
SYSTEM FUND
NOTES PERTAINING TO PROJECTED FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDING MARCH 31; 1980
Note 1
The following comments are in regard to general information pertain-
ing to the presentation and explanation of the projected financial statements.
The word "District" used in this report will refer to the Denton County
Municipal Ut-ility District No. 1 System Fund, only since no other Funds have
been included in this budget report.
The word "Developer" shonld be construed to mean The Trophy Club
Estates.
The District submits water ancl sewer bills on approximately the 15th
of each month for water and sewer service through the end of the preceding
month. All bills are clue the first of the month following the date of billing.
Note 2
The Accounts Receivable balance was estimated using as a guideline
a turnover ratio colnputed from boolc figures of the fiscal year ending March 31,
1979.
Note 3
Accounts Payable includes trade accounts payable and accrued
expenses. The balance was estimated using as a guideline a turnover ratio
derived from book figures of the fiscal year ending March 31, 1979.
Note 4
A security cleposit of $15. 00 is charged each single-fan~ily home at
the time a resident moves in. A deposit of $75.00 is also required of all
builders at the time a water tap is installed. This money is held in escrow to
assure prolllpt payment of all charges for water and sewer services and con-
sequently is not available to the District for meeting operating expenditure
recluiren~cnts.
Notes PcrLaining to Projccied Financial Statements (Continued)
Note 5
The forecast of expenses was obtained from employees of the
Developer, the Attorney, Engineer, Bookkeeper and Operator for the District.
Expense accounts were assigned to these individuals for determining appropri-
ate arnounts for budget purposes based on each individual's experience and
access to information pertaining to the functional areas represented by the
various accounts.
Note 6
The water revenue from vacant lots co~lsists of a standby charge of
$5. 00 per lnonth per lot which covers a lot owner's prorata share of the rnx. c 113-
tenance and upkeep of the water and sewer system which is available for their
usc whenever they desire to be conllected to the system.
Note 7
"Houses Uuder Construction" includes houses colllpleted but not sold
as of the encl of ally particular month.
An $8. 00 rate is applied to the number of billing entities at t11c end of
each month which assumes a inaximum monthly water usage of 8, 000 gallons.
Note 6
Water usage is based on actual usage experienced for the year endecl
March 31, 1979 witl> adjust~nents for anticipated usage during budget year ..
Note 9
The billing rates charged residential users are based on those charged
for the use of cl~emically treated water, which are as follo\vs:
$8.00 for -0- through 6, 000 gallons of water used per month
$1.00 per 1, 000 gallons of water used per month over 8, 000 gallons
A se\.ier rate of $5. 00 per month is charged to each residential. water
user. A residential user, for billing purposes, is described as anyone \vhr, has
purchased a home or co~npletecl the building of his o\7i11 home ancl movecl in.
Note 10
The Developer Accou~~ts consist of the follov~ing billing entitics ancl the
water usage ol each is measurecl by a separate mctcr. The water usage b~tclgetecl
for ea.ch entity is a projection of the previous yeal.'s usagc.
Notes Pertaining to Projected Financial Siaten~ents (Continued)
Note 10 (Contd. )
Clubliouse
Sales Office
Men's Locker Room
Women's Locker Room
Pro Shop
Maintenance Barn
Swimming Pool
Bulk Water Sales for watering Trophy Club easements ancl
Indian Creek medians
Three Trophy Club C.I.A. center islands
Note 11
The water used on the Golf Course is "untreated water1' ancl therefore
is billed with a different rate structure than the one used for residential users.
Billing amounts are computed as follows:
$8.00 for -0- through 8, 000 gallons of water used per manth
$1.00 per 1,000 gallons of water used per ll-~onth over 8,000 gallons
tl~rougll 15, 000 gallons
$ .20 per 1,000 gallons of water usecl per month over 15,000 gallons
The budgeted amounts of water to be uscd on Golf Coursc are based on
the prior year's actual usage.
Note 12
Gross Tap Fees are computed on budgeted installation of 179 meters
at $290 per installation.
Note 13
Cornputation of tap installation cost:
Ratio of short to long taps for FYE 3-31-79:
61 short : 30 long = 2 : 1
Average cost of contracted service for tap connection:
2 short taps @ $140 = $280
llongtap @$315 = $315
$595 ;. 3 = $200
Average material cost
per short or long tap - 6 5
Notes Pertaining to Projectecl Financ~al State~nents (Cont~nucd)
Note 13 (Contd.)
One water tap will serve two adjacent lots. It is therefore necessary
to determine out 01 the total number of meters to be installed 11o\v Inany adjacent
meter installations will be involved in order to compute the total tap connection
cost.
Computation of adjacent installations using FYE 3-31 -79 data:
Number of l-neters installed 143 100%
Number of taps installed 91 64 -
Number of adjacent installations used 52 - Zh - -
Number of meters budgeted
to be installed for FYE 3-31-80
Less number of adjacent installations
to be used (179 x 36%) 6 4 -
Nu~nber of tap co~lnections required - 1 1 5 -
Total tap connection cost:
115 Caps @ $265 = $30,500
Plus estimated increase in costs 2,000
SUPPLEMENTARY FORMS AND INFORMATION
Deanroll (Ccarnu1t-y blnraicipal Utility
Dislric-E No. 1
. .
P. 0. Box 554
Fort Worth. Texas 76101
(817) 335-6240
February 5, 1977
I an1 enclosing a list of items that will be needed for pre-
paration of the operating budget for the Systenl 17unnl for- the
fiscal year ending March 31, 1930. I have also included a
page for determining -the operstinx expenss3 of the Tax Fund.
Your cooperation in helping to prepare the budge-t is soli-
cited where your na;na appaars alongside a particular data itciil,
The list provides the following areas ol information to sup-
port the preparation of the budget:
1. Person rssponsible for obtaining the da-La.
2. , Description of data requirad with spaces for
recording the desired information.
3. Identification of person +iho actually pro-
vided such information.
11.. Source f roi~i which infornra Lion ria s obta iiled
(i.e. land utilization s.tucly, sales pro jec-
tionr;, englnoering data, best estin~atcrs, pro-
jectioas based or! accounting records, ctc.)
Please lc-t 111s lino:~ if you r~esd further infornation or explan-
ation of any area of the budgzt.
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
Data Neecled for Preparation oi an Operating Budget for
The System Fund to Cover tile Fiscal Year
April 1, 1979 through March 31, 1960
Persun/Group Responsible
For Obtaining Information Data Pertaining to Revenue Projection (Contcl. )
Tropiiy Club 5. Water usage by Trophy Club accounts (except Golf
Course) per month (in thousands oi gallons):
Clubhouse
Apr 1979 Oct 1979
. .
May 1979 Noir 1979
,. .p
i ._ , .. Jun 1979 Dec 1979
* -1
: " 5; ., . \-. Jul 1979 Jan 1980
,<'\.
-
hug 1979 Feb 1960
Sep 1979 Mar 1960
Sales 0"' LLIC~
Apr 1979 Oct 1979 -
?day 1979 Nov 1979 -
JUII 1 979 Drc 1979
Jul 1979 Jan 1980
Aug 1979 Feb 1960
Sep 1979 Mar 198 0
Men's Locker Roor:~
Apr 1979 Oct 1979
May 1979 Nov 1979
JIUI 1 9 79 Dec 1979
Jl 1979 Jan 1960
Aug 1979 Feb 1960
Scp 1979 Mi~r 1960
Vfornen's Locker Roo~-il
Apr 1979 Oct 1979
Ivlay 1979 Nov 197')
Jun 147') - Dee 1979
Jul 1979 Jan 1980
Aug 1979 ~clj 1980
scp 1979 -- MZLI. 19~0
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
Data Needed for Preparation of an Operating Budget for
The Syste~n Fund to Cover the Fiscal Year
April 1, 1979 through hdarch 31, 1980
Per son/Gr oup Responsible
For Obtaining Information Data Perkaining to Revcnue Projecti~n (Contcl. )
Trophy Cl~tb 5. Watcr usage (Contd.)
Pro Shop
A 1979 Ocl: 1979
May 1979 Nov 1979
Jun 1979 - Dec I979
3x1 1979 Jan 1980
Provided by Sclurce
Maintenznce Barn
Apr
&,Lay
Jun
Jul
Au g
Sep
Swirrirni~q Pool
APT
May
Ju n
Jul
Au g
Sep
Oct
bT0v
Dcc.
Jan
Feb
Mar
Oci-
Nov
De c
Jan
Fcb
Mar
Es@nari-s and ivii:disn -
A 1979 Oct 1979
a 1979 Nov 1979
Jun 1979 Dec 1979
Jul 1979 ~ ~ ~~ ~ ~~ a 19SO
A~ig 1979 Fell 1980
DENTON COUNTY MUNICIPAL UTILITY DISTliICT NO. 1
Data Needed for Preparation of an Operating Budget for
Thc System Fund to Cover thc Fiscal Ycar
April 1, 1979 through March 31, 1980
Person/Group Responsible
For Obtaining Information Data Pertaining to Revenue Projection (Coi-itcl. )
Trophy Club 6. Watcr used on Golf Course(s) per month (in
-1 i
millions of gallons):
,,.
., J Apr 1979 Oct 1979,-
:.ic f), ,{(.
Afay 1979 Nov 1979
! , . !,\. Jun 1979 Dec 1979
,% \ Jul 1979 - Jan 1980
ALI~ 1479 Feb l9SO
Sep 1979 Mar 1980
Lake Forest Village 7. Water usage by Lake ForeSt Village accounts per
month (in ihousancls of gallons):
Center Islancl I
Apr 1979 Oct 1979
May 1979 - Nov 1979
Jun 1979 Dcc 1979 -
Jul 1979 Jan 1980 --
Aug 1979 Fcb 1980
Sep 1979 Mar 1980
Center Island I:[
Apr 1979 Oct 1979
May 1979 Nov 1979
JUII 1979 Dcc 1979
Jul 1979 Jan 19SO -
Aug 1979 Fch 1981) -
Sep 1979 Mar 1980 -
Center Islanrl 111
Apr 1979 Oct 1979 -
May 1979 - Noi. 1979
Jnn 1979 - Dt:c 1979 --
J~tl 1979 Jan 1980 -
All;; 1979 -- FelY 1980
Sep 1979 -___ Lf2.1. 1980
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. I
Data Necdcd for Preparation of an Operating Budget for
The System Fund to Cover the Fiscal Year
April 1, 1979 through March 31, 1980
Persoil/Group Responsible
For Obtaining Information Data Pertaining to Revenue Projection (Conid. )
9. Water tap reconnect fee '-0 --
No. of reconnects per year CD -
DENTON COUNTY IvlUNICIPAL UTiL.ITY DISTRICT NO. 1
Data Nceclecl for Preparation of an Operating Budgct for
Thc Systenl Fund to Cover the Fiscal Year
April 1, 1979 through hlarch 31, 1980
Person/Gro~~p Kesponsiblc
For Obtaining Information DAT*4 PERTAINING TO EXPENSE PROJ ECTIOM
(Expense Codc)
Willis F. Brown 11 / I. Salaries and Wages - This account reflccts the
gross remuneration paicl to the viater clistrict's m~ ,A,, 6 -Xd-.C 2<,>+.-7<E:- : enlploye5s. , 3 d 7 T -. 3 r3 3
3 Buclget arnount 7 ;*<*+ f 0
Pro-,ride<by &;p-ZZ- -~ - source -4 .~:-..Z*A. -,,, < SC~Z..~. ' z-2- l. d+<
/+ -.-,' .<-~..?.,. -. 5 /2,G
3-..,.;1 (2: h ) . 6 , ' -- -
15 '
I i..i "<< Willis F. 13rown 2. Workers' Colxlpensation Prernlums - This dEt6unt
reflects :he expense for workers' compensation in-
surance ?rernin~ns paicl by thc v:ater dislrict. This
account is maintained on t'rie cash basis.
.j'
Budget amount; ,3 C, - - - Provicli:c! by &.J 2.4 soLlr ',>'.F <><*Z2 -,>,,, ..L -;-
0 61, //, '{ C, L> ,-,:.A, z-? 17 %/ 5 ./:; -i Gi: ,:-. // a7.,,,. ,-. I. , *$ u - 3 . I, = .* ;? ., s . -
I,$l,Liu - 1 % 2
< ,-. : ,< J $7.-
Bob West 20 /' 3. Legal - This Lccount reflects thc expi-nse=cgal
services received by tile water district. ,.. .=, /,-, . w
Budget 2:nount / > , ., ,.. ..'
Pr ol,ic?e< by k:... Source 6$:&G.;-. <., ?--.-.
/" ,<>L,' ?$.P ...--
illi F . Ero%vn 21 i/ 4. Aucliting - 'Chis account rcilccts the expense in-
currccl in having the water district's financial
recorcls audited, and in producing the annual auclit
repsrt.
Buclget arilou.nt 3, J 0
Provided by ,!> '.{ Source L~z~..~..fl.4,A <=.. 2-.-/:L..z -, - . -3.
/4 >... . c:5 ,..: fi:*. ..
Chsrlcs Ncwton 22 L/" 5. Enginsering - This account reflects thc c:.:pense -'
anc? incurred for non-capitalizecl enoineerin!: serviccs
Joe h4apes
23
i/
C; ;I;L~ 1 c!s i!!%;-;/ tc~n 6. hiiztn;ig~x-:-:'cz: and Cons~illi!~:, - 'J:I>.is ;lcco~~nt rc-
ilects tll-. c:.:pci~sc: incur~.ecl for n~an;~gi.li-!ci~l: and
'<. : ;,:.. 8.' , ,.. ., I zicl-.-isol.y ::i2rvicc:s ~.cilc:i\*cii 13:. Lhc ..s.n:-cr .; district. 6 ,I I--G .,> I .-,
A=- ..~ .. .
,?<<?,. -. ,. <.<,' 1Ji,cls.2t ?:i?c,;l,lt, ,<.,.' ..!.,,..>~." -, ,!, ' ... _ i
<-,,... ;, .2 ., . ~- -
~ -
, , ,. . 1, ;.- ..,.... < 3 A<:> snurcc ,<& , >:.-2 . <-
i --- -- -L-i..--
<?<> .7 ~,, C) ;-:' , .2
DENTON COUiVTY MUNICIPAL UTILITY DISTRICT NO. 1
Data Needed for Preparation o: an Operating Budget for
The Systcln Fund to Cover the Fiscal Year
April 1, 1979 through March 31, 1980
Person/Group Responsible
For Obtaining Information Data Pertaining to E:ipense Projection (Contd. )
(Espense Code)
ili F. Brovvn 32 A. Service Account Collection - This account reflects
the cast of service charge billing a.nd collecting
services provided to the \v?ter clistrict by a private
indiviclual or enterp. 1-ise ' . &+.e~.. : ,Z$,*zz.* z.,, --. -:Z.<.:<
Budget amount 3; -;;.SO A;.:.',.,,?,.: ,3=.=:..:... ,..-. Llp-~~ 7 <-;.*-
Provide2 by ,:4/ :> ~3 Source <:$,c:.:.Z:,L,<d.2< h(,.
Willis F. Brown 33 ' 8. BoolrLreeping - This account reflects the cost of
booklceeping services provicled t~ the viater clistrict
by a pr i-rate individual or cinterpr is c.
q;
Budget amo~ult ,'? ;-;&.*. . .c: .- . 1,~ ,- -; , ., ;;/a -.
Provided I3y ;LJ 7 c; Source .:?:.->/&< ,.;#&J
,'
Charles Newton 34 J 9. Cont.ract Labor - This account reflects the cost of
hirecl, contract labor used by the \\rater district.
This ex.rpense reflects all additional labor expense -
ancl is e:.:clusi-..e oT all prfroll-related d expenses. ,<.!.> ,,,. ;::<pz5: ,.,, , ,o/%*. A., L/ .;, ,..,, -. F-..,.:,
Budget amount 2.. .. ;'c-..:. , z .- 0 - -
Provided 13)- C. 71. ,i /;.I,>,;.- Source 7 Ys
-- 'ad- 1, -c 0
Charles Nciv-ton 35 10.' Maintenance and Repairs - This account reflects
the cost oE ~ilaintenancc ancl repair servic2s pro-
viclecl to the water Clis trict hy a private incliviclual.
or entergrise. This expense ::houlcl incl~lde the
total price paid for such services including mater-
ials ancl labor. / ~3 2 /-:-.:,,. . ; .> ... /, $.., 3 .C: -.. ; .-
Budget 2maunt 33 ;y~,~~,:$ , * , I- : z,,.>.,.$, LJ.~ .*>< --
Provided by : , Sourcc S;Tp-r.:>
Charlc s f.Jc.%vton 3 6 11. Mei:cr lristallatiu~ - This account rcIlccts thc cost
of incter installatioi~ services pri~vided to the \v?.ter
dis trict by 21. private inclividual or cntcrprise. This
e:ipense sl~!oulcl inclncle L??e total price paid for s1ic11
seriices il~clucling ril;ltcria!s (inclilcling tlie cost of
n,etc;s, if supp1i;:il 11:. the contractor) ancl l1;~bor.
Budge: ~~ii~rjunt - 5 -- . .- .-
:Pro~ridec! l~j; ~- Soul-cc -
U.ENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
Data Nceclcd for Preparation of an Operating Budget for
Thc System Fund to C3;rer the Fiscal Pear
April 1, 1979 through March 31, 1980
Person/Group Responsible
For Obtaining Information Data Pertaining to Expense Projection (Contcl.)
(Expense Code)
Bob West 38 12. Legal Kotices and Othcr Publications - This
account reflccts the cost of publishing lcgal ancl
othcr notices in ncvrspapers ancl other publications.
B~~dgct amount L{J
pro.,iclcd by &-:< 5....z*.7* -- _.A-.- - S~LI~ ce .%~b--.-.e..-
iis F. Brown 40 d 13. Printing and Oflicc Supplies - This account reflects
the cost of colltract printifig services, printed
forms ar~cl all types of expendable oifice supplics
purch;ised by the vvs-ter district.
.5 t-
Euclgct ziriount 1, .= J .> -~ Proviclcd hi- bJ.4 Source -&.?:;,.,, '7 ;; i- 2L4-.:-c
-, . : <>-: .*-, ~ .
Charles Newton 41 J 14. Fuel 2nd Lubricc~uts - This account reflects the
cost of petroleum proclucts purchased for fueling
and i~-~aintaining all mechanical ecluipn~ent uscd by
thc watcr district.
A
Budget +mount ,:J*
Providcdby . Source ~/zz-*.s~
Charles Nclvton 42 J 15. Chcmicz~ls - This accou~lt reflects the cost of
cbemic~!s purchasccl by the watcr district for use
in water ancl selvage treatment facilities.
f
Eudget ainount ,A. .r - 2
Providecl by L! . Source'77 5
,:--,.L**.,-'~<--%
Charles Nevrton 4 3 16. Small Tools - This account reflects the cost 01
snlall tools, such as hai~cl tools, laboratory ccl~~ip -
131cnt and sl-nail po\:.crecl tools, p~~~cl~.asccl by the
watcr clisi.rict.
.$
DENTON COUNTY MUNICIPAL UTILITY DISTIIICT NO. 1
Data Nceclecl for Preparation of an Operating Budget for
The System Funcl to Cover the Fiscal Year
April 1, 1979 through iMarch 31, 1980
Per son/Group Kesponsible
For Obtaining Information Data Pertaining to E:ipense Proiection (Contd. )
(Expense Code)
Charles Newton 44 j 17. Repair and Maillte~~ance-IvIaterials - This account
reflects the cost of consulrlable supplies purchased
by the w+ter district for repairing and maintaining
the water district's physical plant, nlachinery and
equiprilcnt. This account is chargccl with the cost
of all purchases of repair and n>aii~tenance mater-
ials during the fiscal year and is chargecl viith the
cost of repair and maintenance materials received
but not paicl by the encl of the fiscal year. Freight
costs are included in thc cost of rep?-ir ancl main-
tenance I-natrrials. .h
Euclget amouilt ,,. t' * ,,J
Providcid , :, +& Source / 7-? >&';;,:7 , - ..
3:'. ,-..< >.., ~. -/,:A --.... . ,--< i ' t
Charles Ne\vton 45 i/ 18. Meter E:ipc:nse - 'Illis account reflects the cost of
meters purchased by the wa.ter district dui-ing tlx
fiscal year. The account is cha~gecl \i,illl the cost
of lneters purchaseel cluring the fiscal year anc1 is
charged with the cost of repair ancl maintenance
materials received but not paicl by- the end of the
fiscal year. Freight costs are inclticlecl in the cost
Budget a:~-iount >so ,'%I- &Y&
~7 ,J' .- /- Provided by Source :~:-+?.: ,+.:,..<;
Willis F. Ero\vn 50 ~'19. Postasc - This account rcllects the cost of U'nitecl
States postal stamps and services puxchasi:cl by thc
water district clilring the fiscal ycar.
Eurlget s:~lounl J, 3 . . . I I - - / ,c ::2
Provided by /A ,275 Source .-:.<:,!-,,?
illi . 1:rown 51 ' 20. Telepho:.~ - This 2.cco11nt rcflccts t!~c c3st of tcle-.
pll:~nc sei~~iccs purchnsed by Lhc \::i:ic~ rlis~rict.
froni s il::ility cc>n.!pany di~ri~!;: t11- iisca! yrral-.
DENTON COUNTY MUNICIPAL UTILITY DISTlIICT NO. 1
Data Needecl for Prcparatiol? of an Operating Budget for
The Systcnl Funcl to GoT-er thc Fiscal Ycar
A 1, 1979 through March 31, 1980
Person/Group Responsible
For Obtaining Infor~nation Data Pertaining to Es~cnse Projection (Contd.)
(Expense Code)
Vilis F. Brown 52 I/ 21. Utilities - This account reflects the cost of gas,
electricity, garbage collection services, ctc. (re -
ceived from utility companies or other government
entities) billed during the fiscal year .<<c;,./.,. ;,,**-.,c..< . ?, . >,,#.. . - - <>- / 2 ,j,',CP ( , , Budget amourlt , c,< i ~.o--,J~ - ,,*--. ;dL2 -<>--~<
,.,, .! i.., <.,-I, -- Provided by - -soUlr-
51 ?L" -" 7 ..Od 0
Bob West
, .~, -- --
53 <I 22. lnsurancc and Surety Eond Prclniulns - This
account rcflects the cost of irlsurancc (fire, auto-
noti', public liability, and property clanlage,
etc. ) and surety boncl premi~ims (bla.nlict and
ficlelity) paicl by the watcr district to non-ll~iltur~l
illsurance companies during the fiscal year.
Budget amount (A,.> .j3
Provided lqi ; Source ,~:kC.~;~2,-:r 4c ., :Q
&-L, ,<,:;:,E?~ &..r;<:, <.5 <,.? - ,re i i
W'illis F. Eroivn 54 !,' 23. Travel z.ncl Per Diem - This account reflects the
cgst or ~11owancc fa1 distances travclc~l and the
daily allowance for foocl, lodging and other inci-
dentz.1 costs associated with fhc assian~nent. .,
2, 5. , ,{ , , , 2 , , , f 7.3
rl Budget 2n1ount yo0 il-7 .-
Provided by L<, L,; , ~. Sourcc ~'f. /~/h.~, -
< /<c ,id - ,, -/ ? = 2.&<
\'fillis F. Brown 55 ./' 24. Uncollectible Acco~ints - This account reflects the
estimated expense for uncollcctible service accounts
receivable fro111 service custornsrs and the a~nount
of ser-cicc zccount int2rct and pc?nr~lties ciircc'l ' Y
written off.
.. ,.
r, 9 ~.
.y,; -. . Charles PJ~\?JLUI~I 57 I...," 25. Rents zinc1 1,ca:;cs; -Ecjuipr:l,zi-it - This account rc - .,/ :..
flccts p;.ymc!ii; of rents or lc:a?;cs for oflice erluip-
l-~~ent, hcar-y ccluipn~cn;, tiililcs cic., for a
sla!cd p2riotl of iinx awl +n-~r>::!it.
-1-
DENTON COUNTY h.IUNIC1PA.L UTILITY DISTRICT NO. 1
Dala Needecl for PrcparaLion of an Operating Budget for
The Systcln Fund to Co-ier thc Fiscal Year
April 1, 1979 through March 31, 1960
Person/Group Responsible
For Obtaining Information Data Pertaining to Expense Projection (Contd )
(Expcnse Codc) /
/'
Willis F. Brown 56 ' 26. Rents 2r.d Leases -Space - This account reflects
payments of rents or leases for officc and other
space, p~st office box rentals, safety cleposii box
rentals, etc., for a stated period of timi: and
anlount.
2
Euclget +mount 3<c7J/'2.5 *I-> = L./,.S& -,.> / 9-
Provicled by &c/3r5 S gur ce / ,7;7 :+Zp,:-:%-,
flp+.2z-.-%* -*...c,: .:--. ,,
is . Broxvn 71 '-"27. Tap Conlection-Contracts This account reflects
the cost f tap connections nlade for thc water clis -
trict by a contractor. Thc costs recorcled are the
total costs for tap connectign services billecl to the
v;ater district by the contractor.
C Buclgct smount ?>, 30 u
Provj.clc< bjr d/ a/> sour cf ./,l-L,'. ,zc,d:L -.% .- ,. '\
DENTON COUNTY MUNICIPAL UTILITY DISTRICT NO. 1
Data Needed for Preparation of an Operating Buclget for
The Tax Fund to Cover the Fiscal Year
April 1, 1979 through March 31, 1980
Person/Group Responsible OTI-IER DATA
For Obtaining Inforlnation PERT-AINING TO EXPENSE PROJECTION
(Espense Cocle)
Bob West
Villi F. Brown 3 1
30 1. Board of Equalization - This accoullt reflects the
cost paid by the water district to a board of eclual-
ization zr its members for hearing and settling the
water district's disputed ta:.: levies.
Bob West
Bob West
-.? . +'-
Budge t zmount -, &.L~..>
Pro-,ride< bj: ,/?L ,<:<-.:T' Source 45 (r.?: ..?p<:-. r/
2. Tax Asszssor -Collector - This account reflects
the cost of tax assessing ancl collecting services
provicled to ihe water district by a private indi-
vidual, enterprise, or governmental entity.
Budge: amunt
Pr o\-icled by- Source
3. Lefial Korices ancl Other Publics~tions - This
account reflects ihe cost of publisl~ing legal ancl
other no:ici;s in newspapers and oihcr publicalions.
4. Foreclosure Costs - This account reflects all
costs to esercise ta:.: lieus, attorney fees, court
costs a:? any costs of selling property to recover
delinqueat taxes.
Buclge? zx.~unt -<L,,713 , ;, "+ Provided by ?.-::, <,I Saurce c.:,;y;::!.:>-:J<:~