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HomeMy WebLinkAboutFY 2012 TCMUD 1 Approved Budget2009-10 2010-11 2011-12 OPERATIONS AND MAINTENANCE ACTUALS ADOPTED ADOPTED UTILITY OPERATIONS REVENUES Property Tax 121,287 86,314 98,829 Rate Revenue 3,865,887 4,155,048 5,233,477 Penalty and Service Charges 59,769 149,500 68,000 General Revenue 223,195 356,728 452,691 TOTAL REVENUE 4,270,138$ 4,747,590$ 5,852,997 EXPENDITURES Water Operations 1,912,511 2,367,044 3,501,238 Wastewater Operations 962,382 799,386 854,709 Systems Collections 308,798 416,658 407,796 Board of Directors 22,917 24,528 28,122 Manager's Office 380,369 547,908 531,866 Utility Billing 170,607 237,571 197,430 Finance 175,863 113,706 144,910 Information Systems 209,569 157,923 193,391 Human Resources 41,201 6,945 7,556 Tax Supported Non Departmental 119,837 86,314 98,829 Facilities Management 79,075 90,739 129,132 TOTAL EXPENDITURES 4,383,130$ 4,848,722$ 6,094,978 TOTAL UTILITY REVENUES OVER (UNDER) EXPENDITURES (112,991) (101,132) (241,981) BEGINNING FUND BALANCE 0 1,716,428 2,539,232 ENDING FUND BALANCE (112,991)$ 1,615,296$ 2,297,251$ 2011-2012 O&M Increase .0011 Increase from .00879 to .00989 2011-2012 Fire Maintain same rate at .10925 New tax rate .175, a combined reduction of $.02 Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 1 CONSOLIDATED MUD 1 REVENUES 2009-10 2010-11 2010-11 2011-12 ACCOUNT ACTUALS ADOPTED ESTIMATED ADOPTED NUMBER DESCRIPTION PROPERTY TAX 40000 Property Taxes 119,837$ 86,314$ 86,500 97,495 40010 Property Taxes/MUD Fire 40015 Property Taxes/P & I 1450 -$ 1,450 1,334 40020 Property Taxes/Fire P&I TOTAL PROPERTY TAX 121,287$ 86,314$ 87,950$ 98,829$ RATE REVENUE 47000 Water 1,571,140 1,709,811 1,981,520 1,990,800 47005 Sewer 997,439 1,098,146 1,163,052 1,325,000 47010 Commercial Water 665,128 777,075 869,426 825,000 47015 Commercial Sewer 251,696 300,403 299,656 360,000 47020 Standby 796 775 775 47025 Penalties 42,579 50,000 38,683 50,500 47030 Service Charges 17,191 17,500 13,817 17,500 47035 Plumbing Inspections 1,050 - 1,200 1,200 47045 Sewer Inspections 3,225 3,000 4,500 4,500 47050 Tap Fees 1,500 - 47070 TCCC Effluent Charges 64,859 47,500 55,000 57,500 47270 Fire Line 4,725 5,000 5,000 5,000 47400 Out of District / Port Meters 21,207 16,000 54,791 41,595 47405 Out of District / Sewer 12,052 10,000 17,090 11,807 47410 Out of District / Portable Penalties 730 500 300 300 47420 Master District Storm Drainage 47600 PID #1 Water 198,505 195,249 404,943 425,000 47605 PID #1 Sewer 71,835 74,364 173,293 185,000 TOTAL RATE REVENUE 3,925,656$ 4,304,548$ 5,083,046$ 5,301,477$ GENERAL REVENUE 48000 Contribution from PID Fire Rent - - 48005 Utility Fees 80,500 167,900 167,900 338,880 49005 Loan Proceeds 49006 Loan Proceeds - Master District 49007 Loan Proceeds - MUD 1 49010 Interest Income 2,957$ 2,000$ 4,500$ 4,500$ 49015 Lease/Rental Income 7,000$ 7,000$ 7,000$ 7,000$ 49016 Cell Tower Revenue 9,317$ 10,164$ 49026 Revenue from Sale of Asset 7,476$ -$ 49030 Vending Machines 1,083$ 850$ 600$ 600$ 49036 Transfer to GASB Reserves 54,314$ 26,911$ 26,911$ 49075 New Oversize Meter Reimbursement 53,263$ 50,000$ 45,000$ 64,000$ 49900 Miscellaneous Income 15,571 14,500 10,000 10,000 49901 Records Management Revenue 276 - 49902 Sewer/Septic Dump Revenues 43,530 48,000 - 49905 Gas Well Renenues 2,222 2,000 800 800 TOTAL GENERAL REVENUE 223,195$ 356,728$ 262,711$ 452,691$ 49026 Revenue From Sale of Surplus TOTAL REVENUE 4,270,138$ 4,747,590$ 5,433,707$ 5,852,997$ Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 2 WATER OPERATIONS 2009-10 2010-11 2010-11 2011-12 DESCRIPTION ACTUAL ADOPTED ESTIMATES ADOPTED PERSONNEL SERVICES Salaries & Wages 123,129 165,718 140,687 199,759 Overtime 13,492 8,814 17,309 13,250 Longevity 1,910 2,150 2,150 2,620 Certification 1,265 1,500 2,375 1,800 Retirement 18,747 24,945 23,082 25,508 Medical Insurance 15,319 27,748 22,275 22,607 Dental Insurance 1,053 1,446 1,316 2,169 Vision Insurance 193 269 236 576 Life Insurance & Other 766 1,177 310 1,161 Social Security Taxes 8,844 10,994 9,600 13,481 Medicare Taxes 2,068 2,571 2,246 3,153 Unemployment Taxes 567 720 329 945 Workman's Compensation 4,008 7,764 7,369 5,581 Pre-employment Physicals/Testing - 200 200 200 Employee Relations 154 350 350 350 TOTAL PERSONNEL SERVICES 191,514$ 256,366$ 229,834$ 293,160$ PROFESSIONAL SERVICES Engineering 787 1,500 1,419 1,500 Independent Labor - 500 500 500 Maintenance & Repairs 6,279 29,500 29,500 29,500 Vehicle Maintenance 2,281 3,380 2,840 3,380 Building Maintenance 520 750 750 750 Maintenance-Backhoe/SkidLoader 188 2,900 2,775 2,900 Lab Analysis 2,540 3,850 3,685 4,500 TOTAL PROFESSIONAL SERVICES 12,595$ 42,380$ 41,469$ 43,030$ OPERATING EXPENDITURES Communications/Pagers/Mobiles 1,568 1,599 1,599 1,599 Electricity 144,703 175,000 162,000 162,000 Postage 47 250 250 500 Bad Debt Expense 1,179 4,200 3,140 4,200 Publications/Books/Subscripts - 50 50 50 Dues & Memberships - 150 150 150 Schools & Training 984 2,800 2,070 2,800 Safety Program - 500 500 500 Travel & per diem 1,373 3,200 3,086 3,200 Rent/Lease Equipment - 500 770 500 Annual Permit Fee 6,134 6,600 6,135 6,600 Bulk Water 1,143,627 1,410,000 1,678,306 1,720,000 Refund of Prior Year Revenue - - - Miscellaneous Expenses 16 1,000 1,000 1,000 Property Maintenance 939 4,200 4,200 4,200 Lawn Equipment & Maintenance 496 2,000 1,780 2,000 Furniture/Equipment < $5000 - 1,500 1,120 1,500 TOTAL OPERATING EXPENDITURES 1,301,065$ 1,613,549$ 1,866,156$ 1,910,799$ CONSUMABLE SUPPLIES Fuel & Lube 8,824 15,216 11,600 15,216 Uniforms 842 3,690 3,360 3,690 Chemicals 5,733 6,200 4,640 6,200 Small Tools 217 2,500 2,060 2,500 Safety Equipment 388 2,500 3,320 2,500 Meter Expense 78,277 85,000 85,000 85,000 Hardware 52 1,000 1,000 1,000 Office Supplies - - - Maintenance Supplies 8,638 32,000 32,000 32,000 Copies - 50 50 50 Printing - 150 150 150 TOTAL CONSUMABLE SUPPLIES 102,971$ 148,306$ 143,180$ 148,306$ CAPITAL EXPENDITURES Capital Expenses 138,871 130,932 888,432 Vehicles - 27,000 GASB34 Reserve for Replacement 30,000 30,000 30,000 Variable Speed Pump - - - Capital Repairs 9,000 9,000 24,000 Capital Repairs - Ground Storage 124,770 124,771 124,771 124,771 Unexpected Maintenance - 250 250 250 Capital Leases 10,726 11,490 11,490 11,490 TOTAL CAPITAL EXPENDITURES 304,367$ 306,443$ 145,511$ 1,105,943$ TOTAL EXPENDITURES 1,912,511$ 2,367,044$ 2,426,150$ 3,501,238$ Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 3 WASTEWATER OPERATIONS 2009-10 2010-11 2010-11 2011-12 DESCRIPTION ACTUAL ADOPTED ESTIMATED ADOPTED PERSONNEL SERVICES Salaries & Wages 171,944 176,791 176,791 182,147 Overtime 16,636 10,166 14,349 10,166 Longevity 3,153 3,483 3,483 3,976 Certification 1,925 2,550 2,175 2,400 Retirement 26,906 27,019 27,967 27,816 Medical Insurance 27,503 37,298 29,288 30,805 Dental Insurance 1,983 1,983 1,844 1,981 Vision Insurance 357 341 357 552 Life Insurance & Other 1,067 1,237 450 884 Social Security Taxes 10,681 10,504 10,660 8,597 Medicare Taxes 2,498 2,457 2,494 2,011 Unemployment Taxes 756 720 434 567 Workman's Compensation 6,543 8,410 7,982 2,685 Employee Relations - 250 250 350 TOTAL PERSONNEL SERVICES 271,952$ 283,209$ 278,524$ 274,937$ PROFESSIONAL & CONTRACTUAL SERVICES Engineering 1,750 4,000 - Independent Labor - 750 750 750 Maintenance & Repairs 20,829 17,750 16,600 17,750 Vehicle Maintenance 2,211 4,998 3,640 4,998 Building Maintenance 673 1,400 850 1,400 Maintenance-Backhoe 1,673 2,950 2,820 2,950 Dumpster Services 17,697 35,000 27,400 35,000 Lab Analysis 15,733 18,750 22,760 TOTAL PROF & CONTRACTUAL SERVICES 60,565$ 85,598$ 52,060$ 85,608$ OPERATING EXPENDITURES Telephone 51 - - Communications/Pagers/Mobiles 2,896 3,000 3,000 3,000 Electricity 197,202 205,000 202,000 205,000 Water 1,843 1,900 1,795 1,900 Postage 14 120 120 120 Publications/Books/Subscripts 500 500 500 Schools & Training 462 1,320 1,175 1,320 Safety Program - 200 200 200 Travel & Per Diem 2,150 1,750 1,910 1,750 Rent/Lease Equipment - 200 200 200 Annual Permit Fee 7,433 7,500 10,703 7,500 Miscellaneous Expenses 26 525 525 525 Property Maintenance - - - Lawn Equipment & Maintenance 222 525 525 525 Transfer to Capital Projects 250,000 -- TOTAL OPERATING EXPENDITURE 462,298$ 222,540$ 222,653$ 222,540$ CONSUMABLE SUPPLIES Fuel & Lube 6,734 6,875 5,175 6,875 Uniforms 989 2,205 2,920 3,140 Chemicals 16,655 13,000 11,920 13,180 Small Tools 536 1,260 1,140 1,260 Safety Equipment 637 540 720 925 Lab Supplies 5,159 6,085 5,425 19,160 Hardware - 525 525 525 Office Supplies - 400 400 400 Maintenance Supplies 3,168 5,860 4,450 8,860 Other Consumables 5 110 110 110 TOTAL CONSUMABLE SUPPLIES 33,883$ 36,860$ 32,785$ 54,435$ CAPITAL EXPENDITURES Capital Expenses 118,689 136,189 129,875 161,189 Capital Repairs 14,994 35,000 28,755 56,000 TOTAL CAPITAL EXPENDITURES 133,684$ 171,189$ 158,630$ 217,189$ TOTAL EXPENDITURES 962,382$ 799,396$ 744,652$ 854,709$ Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 4 WASTEWATER COLLECTIONS 2009-10 2010-11 2010-11 2011-12 DESCRIPTION ACTUAL ADOPTED ESTIMATES ADOPTED PERSONNEL SERVICES Salaries & Wages 132,716 136,341 136,341 145,481 Overtime 12,087 14,145 15,210 7,297 Longevity 2,920 3,128 3,160 3,548 Certification 1,375 1,200 1,500 1,500 Retirement 19,939 21,674 23,026 21,074 Medical Insurance 18,043 28,228 22,275 22,983 Dental Insurance 1,426 1,426 1,317 1,533 Vision Insurance 222 253 236 357 Life Insurance & Other 812 942 310 978 Social Security Taxes 8,741 8,769 9,601 9,785 Medicare Taxes 2,044 2,051 2,246 2,288 Unemployment Taxes 567 540 329 567 Workman's Compensation 3,287 4,412 7,369 3,056 Employee Relations 13 250 200 250 TOTAL PERSONNEL SERVICES 204,192$ 223,359$ 223,120$ 220,697$ PROFESSIONAL & CONTRACTUAL SVCS Engineering - 1,500 1,420 1,500 Independent Labor -200 200 200 Maintenance & Repairs 3,563 23,700 18,780 23,700 Vehicle Maintenance 985 8,143 7,750 1,943 Building Maintenance -750 750 750 TOTAL PROF & CONTRACT SVCS 4,548$ 34,293$ 28,900$ 28,093$ OPERATING EXPENDITURES Communications/Pagers/Mobiles 2,619 2,796 2,595 2,796 Electricity 22,076 23,625 21,400 23,625 Water 56 750 750 750 Postage - 150 150 150 Dues & Memberships 180 255 255 255 Schools & Training 480 2,818 2,150 2,818 Safety Program - 750 625 750 Travel & per diem 701 1,500 835 1,500 Rent/Lease Equipment 37,047 44,107 44,107 44,107 Miscellaneous Expenses 16 100 100 100 Property Maintenance - 1,000 1,000 TOTAL OPERATING EXPENDITURES 63,174$ 77,851$ 72,967$ 77,851$ CONSUMABLE SUPPLIES Fuel & Lube 11,427 11,700 10,885 11,700 Uniforms 559 2,505 1,940 2,505 Chemicals 13,120 12,500 9,620 12,500 Small Tools 821 1,500 1,125 1,500 Safety Equipment 187 1,150 825 1,150 Hardware - 750 750 750 Maintenance Supplies 217 16,050 16,050 TOTAL CONSUMABLE SUPPLIES 26,332$ 46,155$ 25,145$ 46,155$ CAPITAL EXPENDITURES Capital Expenses 10,552 15,000 11,425 15,000 Capital Repairs - 20,000 16,700 20,000 TOTAL CAPITAL EXPENDITURES 10,552$ 35,000$ 28,125$ 35,000$ TOTAL EXPENDITURES 308,798$ 416,658$ 378,257$ 407,796$ Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 5 BOARD OF DIRECTORS 2009-10 2010-11 2010-11 2011-12 DESCRIPTION ACTUAL ADOPTED ESTIMATES ADOPTED PERSONNEL SERVICES Salaries & Wages 12,000 10,000 8,600$ 10,000 Social Security Taxes 787 620 620$ 620 Medicare Taxes 184 145 145 145 Unemployment Taxes 214 210 210 210 Workman's Compensation 114 120 135 120 TOTAL PERSONNEL SERVICES 13,300$ 11,095$ 9,710$ 11,095$ PROFESSIONAL & CONTRACTUAL SERVICES Legal - - - Auditing - - - Appraisal - - - Tax Admin Fees - - - Professional Outside Services - - - TOTAL PROF & CONTRACTUAL SERVICES -$ -$ -$ OPERATING EXPENDITURES Postage - - - Publications/Books/Subscripts - 50 50 50 Dues and Memberships 1,960 2,100 1100 2,100 Meetings 454 1,278 650 1,278 Schools & Training 3,395 4,000 3100 4,150 Travel & per diem 3,202 5,805 1750 6,199 Elections (45) - - Advertising 494 - - Miscellaneous Expenses 23 150 150 3,200 Interfund Trans Out (MUD1 I&S) - - - Intergov Trans Out (Fire Construction) - - - Intergov Trans Out (Fire Dept) - - - Loan to MUD 2 - - - TOTAL OPERATING EXPENDITURES 9,482$ 13,383$ 6,800$ 16,977$ CONSUMABLE SUPPLIES Office Supplies 135 50 50 50 TOTAL CONSUMABLE SUPPLIES 135$ 50$ 50$ 50$ CAPITAL EXPENDITURES To MUD2 Water Plant Renovation - - - Paying Agent Fee - - - TOTAL CAPITAL EXPENDITURES -$ -$ -$ -$ EXPENDITURE TOTALS 22,917$ 24,528$ 16,560$ 28,122$ Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 6 MANAGERS OFFICE 2009-10 2010-11 2010-11 2011-12 DESCRIPTION ACTUAL ADOPTED ESTIMATES ADOPTED PERSONNEL SERVICES Salaries & Wages 259,824 214,374 205,757 236,831 Overtime 2,747 500 492 1,000 Longevity 3,056 2,580 2,755 1,845 Retirement 35,366 30,360 28,967 33,471 Medical Insurance 22,317 17,925 16,774 18,798 Dental Insurance 1,446 930 951 1,242 Vision Insurance 268 179 179 341 Life Insurance & Other 1,280 1,205 450 1,337 Social Security Taxes 16,275 13,474 12,466 14,860 Medicare Taxes 3,806 3,151 2,982 3,475 Unemployment Taxes 774 630 468 756 Workman's Compensation 1,102 783 743 580 Pre-Employment Physicals/Testing (40) 82 - Employee Relations 1,008 1,000 1,000 5,000 TOTAL PERSONNEL SERVICES 349,230$ 287,091$ 274,066$ 319,536$ Legal - - - Independent Labor 592.5 840 840 840 Records Management 418.24 500 500 500 Professional Outside Services -393.13 229,076 229,076 176,870 TOTAL PROF & CONTRACTUAL SERVICES 618$ 230,416$ 230,416$ 178,210$ OPERATING EXPENSES Telephone 248 200 200 300 Communications/Pagers/Mobiles 2,816 1,798 2,420 2,420 Postage 1,480 1,571 1,954 - Service Charges & Fees 50 Publications/Books/Subscripts 336 450 450 450 Dues & Subscriptions 1,379 1,612 1,742 1,742 Meetings 467 312 312 312 Schools & Training 1,751 2,555 1,750 2,555 Travel & Per Diem 1,814 3,088 2,340 3,851 Elections 2,663 2,500 2,500 2,500 Advertising 341 1,500 3,170 4,700 Miscellaneous Expenses - 100 100 100 4th of July Celebration 10,000 10,000 10,000 10,000 Town 25th Anniversary 2,500 - - Loan to MUD 2 - - - Furniture/Equipment 2,419 1,750 2,225 TOTAL OPERATING EXPENSES 28,264$ 27,436$ 26,938$ 31,155$ CONSUMABLE SUPPLIES Office Supplies 2,173 2,450 1,670 2,450 Printing 85 515 515 515 TOTAL CONSUMABLE SUPPLIES 2,258$ 2,965$ 2,185$ 2,965$ TOTAL EXPENDITURES 380,369$ 547,908$ 533,605$ 531,866$ PROFESSIONAL & CONTRACTUAL SERVICES Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 7 HUMAN RESOURCES 2009-10 2010-11 2010-11 2011-12 DESCRIPTION ACTUAL ADOPTED ESTIMATES ADOPTED PERSONNEL SERVICES Pre-Employment Physicals/Testing - - 152 - Employee Relations 1,262 1,788 700 1,967 Tuition Reimbursement 170 1,530 75 1,561 Employee Assist Prog 1,131 - - Flexible Benefits Admin 1,882 - - TOTAL PERSONNEL SERVICES $ 39,052 $ 3,318 $ 927 $ 3,528 OPERATING EXPENSES Telephone 7 27 27 29 Communications/Pagers/Mobiles 184 - - Postage 107 104 100 106 Prompt Payment Act Interest 0 Publications/Books/Subscriptions 240 462 275 485 Dues & Memberships 271 529 529 555 Meetings 88 134 134 138 Schools & Training 334 566 566 594 Travel & Per Diem - 8 8 Physicals/Testing 845 1,260 1,560 TOTAL OPERATING EXPENSES 2,075$ 3,090$ 1,631$ 3,475$ CONSUMABLE SUPPLIES Small Equipment Office Supplies 74 424 424 437 Printing - 113 113 116 TOTAL CONSUMABLE SUPPLIES 74$ 537$ 537$ 553$ TOTAL EXPENDITURES 41,201$ 6,945$ 3,095$ 7,556$ Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 8 FINANCE 2009-10 2010-11 2010-11 2011-12DESCRIPTIONACTUALADOPTEDESTIMATEADOPTED PERSONNEL SERVICES Salaries & Wages 115,873 70,839 69,714 94,404 Overtime 6,294 3,500 14,543 1,000 Longevity/Certification 870 - Longevity - 1,710 1,710 1,823 Certification - - Retirement 16,578 10,647 12,255 13,612 Group Insurance - - Medical Insurance 10,009 8,583 7,680 11,060 Dental Insurance 694 393 453 773 Vision Insurance 108 75 55 207 Life Insurance & Other 615 424 168 567 Social Security Taxes 7,219 4,697 4,650 5,386 Medicare Taxes 1,688 1,099 1,053 1,260 Unemployment Taxes 395 180 130 284 Worker's Compensation 456 274 260 235 Auto Allowance - Pre-Employment Physicals/Testing 64 - - TOTAL PERSONNEL SERVICES $ 160,864 $ 102,421 $ 112,670 $ 130,611 Auditing - - Professional Outside Services 8,705 5,000 2,438 5,000 TOTAL PROF & CONTRACTUAL SERVICES $ 8,705 $ 5,000 $ 2,438 $ 5,000 OPERATING EXPENSES Telephone 95 100 20 103 Communications/Pagers/Mobiles 400 670 670 683 Postage 250 500 500 700 Service Charges & Fees 50 77 - 79 Publications/Books/Subscriptions 50 250 - 500 Dues & Memberships 1,300 413 400 660 Meetings 88 88 - 300 Schools & Training 800 1,040 309 2,000 Travel & Per Diem 1,400 1,547 175 1,500 Advertising - 500 500 1,210 Miscellaneous Expenses 55 - 200 200 Furniture/Equipment < $5000 406 - - - TOTAL OPERATING EXPENSES $ 4,894 $ 5,185 $ 2,774 $ 7,935 CONSUMABLE SUPPLIES Office Supplies 500 600 600 849 Printing 900 500 500 515 TOTAL CONSUMABLE SUPPLIES $ 1,400 $ 1,100 $ 1,100 $ 1,364 TOTAL EXPENDITURES $ 175,863 $ 113,706 $ 118,982 $ 144,910 PROFESSIONAL & CONTRACTUAL Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 9 INFORMATION SYSTEMS 2009-10 2010-11 2010-11 2011-12 DESCRIPTION ACTUAL ADOPTED ESTIMATES PROPOSED PERSONNEL Salaries & Wages 59,044 - - - Longevity 338 - - - Retirement 7,977 - - - Medical Insurance 4,928 - - - Dental Insurance 310 - - - Vision Insurance 60 - - - Life Insurance & Other 341 - - - Social Security Taxes 3,809 - - - Medicare Taxes 891 - - - Unemployment Taxes 189 - - - Workman's Compensation 179 - - - TOTAL PERSONNEL 78,065$ -$ -$ -$ PROFESSIONAL & CONTRACTUAL SERVICES Software & Support 46,650 50,453 50,453 64,149 Independent Labor 1,934 1,464 2,349 1,650 TOTAL PROF & CONTRACT SERVICES 48,585$ 51,917$ 52,802$ 65,799$ OPERATING EXPENDITURES Telephone 12,025 8,040 8,040 6,540 Communications/Pagers/Mobiles 900 - - - Postage 2 - - - Service Charges & Fees 2 - - - Publications/Books/Subscripts 66 - - - Dues & Memberships 137 - - - Meetings 11 - - - Schools & Training 774 - - - Travel & Per Diem 374 - - - Advertising - - - - Security 1,844 1,350 1,350 1,350 Furniture/Equipment < $5000 - - - TOTAL OPERATING EXPENDITURES 16,135$ 9,390$ 9,390$ 7,890$ CONSUMABLE SUPPLIES Hardware 32,026 19,413 42,010 83,238 Office Supplies 346 371 371 371 Printer Supplies & Maintenance 4,205 5,732 5,732 5,732 Printing 17 - - - TOTAL CONSUMABLE SUPPLIES 36,594$ 25,516$ 48,113$ 89,341$ CAPITAL EXPENDITURES Copier Lease Installments 3,279 3,450 3,450 3,450 GASB34/Reserve For Replacement 26,911 26,911 26,911 26,911 TOTAL CAPITAL EXPENDITURES 30,190$ 30,361$ 30,361$ 30,361$ TOTAL EXPENDITURES 209,569$ 117,184$ 140,666$ 193,391$ Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 10 FACILITIES MANAGEMENT 2009-10 2010-11 2010-11 2011-12 DESCRIPTION ACTUAL ADOPTED ESTIMATES ADOPTED PERSONNEL SERVICES Salaries & Wages 31,512 Overtime - Longevity/Certification - Longevity - Certification - Retirement 4,412 Group Insurance - Medical Insurance 9,027 Dental Insurance 549 Vision Insurance 138 Life Insurance & Other 228 Social Security Taxes 1,954 Medicare Taxes 457 Unemployment Taxes 189 Worker's Compensation 861 Auto Allowance - Pre-Employment Physicals/Testing 250 TOTAL PERSONNEL SERVICES $ 49,577 PROFESSIONAL & CONTRACTUAL SERVICES Building Maintenance 3,991 11,970 15,000 5,000 Cleaning Services 8,045 9,450 7,000 - TOTAL PROF & CONTRACT SERVICES 12,036$ 21,420$ 22,000$ 5,000$ OPERATING EXPENSES Electricity 15,909 20,895 14,000 21,940 Water 636 1,061 750 1,093 Rent And/Or Usage 13,182 13,182 13,182 13,182 Insurance 34,855 31,081 23,476 32,635 TOTAL OPERATING EXPENSES 64,581$ 66,219$ 51,408$ 68,850$ CONSUMABLE SUPPLIES Maintenance Supplies 1,697 2,100 1,700 2,205 Vending Machine Supplies 761 1,000 500 1,000 Equipment 2,500 TOTAL CONSUMABLE SUPPLIES 2,458$ 3,100$ 2,200$ 5,705$ TOTAL EXPENDITURES 79,075$ 90,739$ 75,608$ 129,132$ Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 11 UTILITY BILLING 2009-10 2010-11 2010-11 2011-12 DESCRIPTION ACTUAL ADOPTED ESTIMATES ADOPTED PERSONNEL SERVICES Salaries & Wages 79,711 112,537 89,000 84,946 Overtime 1,168 1,500 1,000 2,000 Longevity 185 245 405 220 Retirement 10,798 15,999 9,971 12,203 Medical Insurance 10,675 21,773 16,578 12,321 Dental Insurance 827 1,136 1,132 1,026 Vision Insurance 133 209 200 260 Life Insurance & Other 496 800 300 604 Social Security Taxes 5,079 7,029 5,528 5,404 Medicare Taxes 1,188 1,644 1,287 1,264 Unemployment Taxes 386 540 416 473 Workman's Compensation 243 411 390 211 Pre-Employment Physicals/Testing 93.95 22 TOTAL PERSONNEL SERVICES 110,982$ 163,823$ 126,229$ 120,932$ PROFESSIONAL SERVICES Independent Labor - 800 800 800 Utility Billing Contract 9,688 11,000 10,250 11,000 TOTAL PROFESSIONAL SERVICES 9,688$ 11,800$ 11,050$ 11,800$ OPERATING EXPENDITURES Telephone 99 100 100 100 Communications/Pagers/Mobiles 389 472 472 472 Postage 15,549 18,000 17,500 18,000 Service Charges & Fees 14,454 18,000 19,200 18,000 Dues & Memberships - 71 71 71 Schools & Training 486 800 800 800 Travel & per diem - 605 575 605 Reg Assessment Fees (5%) 17,174 20,000 21,000 22,500 Miscellaneous Expenses - 200 200 200 TOTAL OPERATING EXPENDITURES 48,151$ 58,248$ 59,918$ 60,748$ CONSUMABLE SUPPLIES Office Supplies 872 700 700 700 Printing 915 3,000 3,000 3,250 TOTAL CONSUMABLE SERVICES 1,787$ 3,700$ 3,700$ 3,950$ TOTAL EXPENDITURES 170,607$ 237,571$ 200,897$ 197,430$ Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 12 NON DEPARTMENTAL EXPENSES 2009-10 2010-11 2010-11 2011-12 DESCRIPTION ACTUAL ADOPTED ESTIMATES ADOPTED EXPENDITURE PROFESSIONAL & CONTRACTUAL SERVICES Ad Valorem Property Tax Appraisal Fees 2,983 20,211 15,202 20,000 Ad Valorem Property Tax Administration Fees 16,228 3,603 2,750 3,629 Legal 67,034 35,000 50,000 55,000 Audit 33,591 27,500 27,500 20,200 TOTAL PROF & CONTRACTUAL SERVICES 119,837$ 86,314$ 95,452$ 98,829$ EXPENDITURE TOTALS 119,837$ 86,314$ 95,452$ 98,829$ 2011-12 Adopted reflects a .0011 increase in the O&M tax rate from .00879 to .00989 Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 13 2009-10 2010-11 2011-12 ACTUALS ADOPTED ADOPTED INTEREST & SINKING FUND REVENUES Property Taxes 726,324 755,712 $550,663 Property Taxes/P & I 14,095 9,500 5,017 Interest Income 4,848 500 500 Fire Rent 308,000 308,000 308,000 PID Connection Fees 345,000 246,100 6,120 Premium on Bonds Sold 1,000 Interfund Trans In (MUD1 O&M)- - - Interfund Trans In (MUD2 O&M)- - - TOTAL REVENUES 1,399,267$ 1,319,812$ 870,300$ EXPENDITURES Paying Agent Fees 3,260 3,500 4,000 Bond Interest Expense 308,310 379,559 301,300 Bond Principal Payment 1,055,000 1,115,000 565,000 TOTAL I & S EXPENDITURES 1,366,570$ 1,498,059$ 870,300$ TOTAL REVENUES OVER EXPENDITURES 32,698$ (178,247)$ (0)$ Reduce I&S $.0211 New rate 0.05586 New tax rate .175, a combined reduction of $.02 Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 14 ACCOUNT FIRE OPERATIONS FUND 2009-10 2010-11 2010-11 2011-12 NUMBER DESCRIPTION ACTUAL ADOPTED ESTIMATES ADOPTED REVENUE 40001 Assessment - Emerg Svcs 51,966 111,648 124,000 193,233 40010 Property Taxes/MUD Fire 1,134,034 1,072,786 1,081,750 1,076,976 40020 Property Taxes/Fire P&I 15,500 7,500 6,646 7,500 42014 Fire Permits/Sprinkler 3,600 - 1,600 - 43400 Fire Inspections 675 - 225 - 43415 Denton/Tarrant Cty Pledge - Fire 13,750 13,750 10,000 10,000 43420 Intergov Trans In (MUD1 Fire) - - - 43425 Intergov Trans In (MUD2 Fire) - - - 43426 Intergov Trans In (PID Fire) - - - 43427 Intergov Trans In (P&I) - - - 43430 Fire Grants - - - 43599 Misc Fire Revenue 1,200 2,500 1,775 1,124 49010 Interest Income 30 - 75 - 49900 Miscellaneous Income 18,925 - - TOTAL REVENUES 1,239,680$ 1,208,184$ 1,226,071$ 1,288,833$ EXPENDITURES PERSONNEL SERVICES 50005 Salaries & Wages 406,488 390,466 396,563 425,748 50010 Overtime 37,267 40,298 57,199 42,000 50011 DPS Holiday Pay 11,463 11,604 12,155 12,133 50015 Longevity/Certification - - 50016 Longevity 2,797 2,946 2,987 3,647 50017 Certification 2,381 5,401 7,078 4,073 50020 Retirement 60,009 63,016 65,250 68,264 50025 Group Insurance - 50026 Medical Insurance 42,311 54,809 40,139 53,184 50027 Dental Insurance 3,012 2,819 2,935 3,288 50028 Vision Insurance 487 505 470 857 50029 Life Insurance & Other 2,272 2,491 900 2,740 50030 Social Security Taxes 27,604 26,252 27,732 30,231 50035 Medicare Taxes 6,456 6,140 6,490 7,070 50040 Unemployment Taxes 1,763 1,387 975 1,476 50045 Workman's Compensation 12,276 13,134 12,465 8,793 50060 Pre-Employment Physicals/Testing 296 675 675 675 TOTAL PERSONNEL SERVICES $ 616,884 621,943$ 634,013$ 664,179$ 55080 Maintenance & Repairs 3,463 5,562 5,000 9,562 55090 Vehicle Maintenance 19,377 13,500 13,500 14,850 55095 Equipment Maintenance 3,349 3,675 3,500 9,808 55100 Building Maintenance 3,629 11,000 11,000 11,000 55110 Maintenance-Radios 735 1,050 500 1,103 55160 Professional Outside Services 39,028 40,000 20,000 20,000 TOTAL PROF & CONTRACT SVCS $ 69,582 74,787$ 53,500$ 66,323$ PROFESSIONAL & CONTRACTUAL Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 15 ACCOUNT FIRE OPERATIONS FUND 2009-10 2010-11 2010-11 2011-12 NUMBER DESCRIPTION ACTUAL ADOPTED ESTIMATES ADOPTED OPERATING EXPENSES60005 Telephone 46 103 120 106 60010 Communications/Pagers/Mobiles 2,044 1,874 2,000 4,411 60020 Electricity 11,217 17,400 18,270 60025 Water 1,117 3,193 3,193 3,289 60030 Rent And/Or Usage 308,000 308,000 308,000 308,000 60035 Postage 91 95 100 97 60055 Insurance - 19,975 20,974 60060 Inspection Fees 60066 Publications/Books/Subscripts 233 382 300 401 60070 Dues & Memberships 6,898 8,358 8,358 8,560 60075 Meetings 121 - - 60080 Schools & Training 5,051 6,615 4,000 6,946 60096 Emergency Management 1,000 1,000 1,000 1,000 60100 Travel & Per Diem 3,744 7,107 4,000 6,788 60110 Physicals/Tests 1,800 1,880 1,500 1,918 60125 Advertising - 153 100 156 60160 Programs & Special Projects 3,784 4,080 4,000 4,162 60180 Fire Inspection/Enforcement 665 1,000 500 1,900 60195 Flags & Repair 2,025 2,422 2,600 2,543 60245 Miscellaneous Expenses 1,268 1,213 1,250 1,237 TOTAL OPERATING EXPENSES $ 349,102 384,850$ 341,021$ 390,758$ CONSUMABLE SUPPLIES 65005 Fuel & Lube 7,735 16,585 8,600 17,414 65010 Uniforms 3,137 4,357 4,357 4,357 65015 Protective Clothing 3,840 7,600 6,000 7,600 65030 Chemicals 511 1,545 1,200 1,545 65035 Small Tools 7,301 8,127 8,100 8,371 65085 Office Supplies 218 319 500 329 65095 Maintenance Supplies 1,323 2,652 2,652 2,785 65105 Printing 72 103 50 106 TOTAL CONSUMABLE SUPPLIES $ 24,138 41,288$ 31,459$ 42,507$ CAPITAL EXPENSES 69006 Grant Match 10,000 3,000 - 3,000 69035 Vehicles 4,183 4,183 4,183 13,709 Vehicle Equipment 23,744 - - 69050 Radios 73,443 2,500 1,000 2,500 69251 Engine 681 Payment 2,245 73,388 73,388 73,203 69255 Airpacks - 2,245 2,245 13,865 Res for Future Replace-Ladder Truck 41,890 TOTAL CAPITAL EXPENSES $ 113,614 85,316$ 80,816$ 148,167$ EXPENDITURE TOTAL 1,173,321$ 1,208,184$ 1,140,809$ 1,311,934$ REVENUES OVER (UNDER) EXPENDITURES 66,359$ -$ 85,262$ (23,101)$ 2011-12 Proposed rate stays the same - .10925 Trophy Club Municipal Utility District No. 1 2011-2012 Adopted Budget 16