HomeMy WebLinkAbout2018-0917A Resolution Amending FY2018 BudgetRESOLUTION NO. 2018-0917 A
A RESOLUTION OF TROPHY CLUB MUNICIPAL UTILITY
DISTRICT NO. 1 TO AMEND FISCAL YEAR 2018 BUDGET
WHEREAS , Trophy Club Municipal Utility District No. 1 (the "District") is a conservation and
reclamation district, and a political subdivision of the State of Texas, created under Article XVI, Sec. 59
of the Texa:s Constitution by order of the Texas Water Commission, now the Texas Coiilrriission on
Environmental Quality ("TCEQ"), and the District operates under Chapters 49 and 54 of the Texas Water
Code, as amended;
WHEREAS , Title 30 ~ Texas Administrative Code, Section 293 .97(b), provides that prior to the
start . of a fiscal year, the governing board of each active district shall adopt an operating budget for the
upcoming fiscal year. The rule further provides that the adopted budget and any subsequent amendments
thereto shall be passed and approved by a resolution of the governing board and shall be made a part of
the governing board minutes;
WHEREAS , The Board of Directors of the District previously approved a resolution adopting the
20 18 fiscal year budget for the District on September 19 , 2017 ; and
WHEREAS , The Board of Directors now desires to amend its 20 18 fiscal year budget.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF TROPHY CLUB
MUNICIPAL UTILITY DISTRICT NO.1 THAT:
Section 1. The Board of Directors hereby amends the fiscal year budget for the 2018 Fiscal
Year. A copy of the budget amendment is attached to this Resolution . The budget amendment is hereby
approved for all purposes .
Section 2. A copy of this Resolution amending the fiscal year 2018 budget shall be attached to
the meeting m inutes of September 17 , 2018.
Section 3. The President and Secretary of the Board are hereby authorized and directed to
execute this Resolution . After this Resolution is executed, an original Resolution shall be filed in the
permanent records of the District.
RESOLVED, PASS ED AND APPROVED this 17 1h d~y of Sep/ir 2018.
~~~~-·
ATTEST:
Gregory Wilson , President
Board of Directors
CERTIFICATE OF RESOLUTION 2018-0917 A
THE STATE OF TEXAS §
COU1'-ITIES OF DENTON AND TARRANT §
I, the undersigned member of the Board of Directors of Tropl1y Club Municipal
Utility District No. 1 of Denton and Tarrant Counties, Texas (the "District"), hereby certify
as follows:
1. That I am the duly qualified Secretary of the Board of Directors of the District,
and that as such, I have custody ofthe minutes and records ofthe District.
2. That the Board of Directors of the District convened in Open Session at a
Regular Meeting on September 17, 2018, at the regular meeting place thereof, ,and the roll
was called ofthe duly constituted officers and members ofthe Board ofDirectors, to wit:
Gregory Wilson
William C. Rose
Steve Flynn
Kelly Castonguay
· Mark Chapman
President
Vice President
Secretary/Treasurer
Director
Director
All members of the Board were present except Directors Flynn and Chapman , thus
constituting a quorum. Whereupon, among other business, the following was transacted at
such meeting:
RESOLUTION NO. 2018-0917A
APPROVING AMENDMENT TO FY 2018 BUDGET
TROPHY CLUB MUNICIPAL UTILITY DISTRICT NO. 1
and duly introduced for the consideration of the Board ofDirectors. It was then duly rrioved
and seconded that such Resolution be adopted and, after due discussion, such motion,
carrying with it the adoption of such Resolution prevailed and carried by the following
vote:
AYES: 3 N .AYS:· ._0_. ABSTENTIONS: -
3 . That a true, full and correct copy of such Resolution adopted at such meeting is
attached to and follows this certificate; that such Resolution has been duly recorded in the
mint.~tes of the Board of Directors for such meeting; that the persons named in the above
and foregoing Paragraph 2 were the duly chosen, qualified and acting officers and members
of the Board of Directors as indicated therein, that each was duly and : sufficiently notified
officially and personally, in advance, of the time, place and purpose of such meeting, and
that such Resolution would be introduced and considered for adoption at such meeting, and
that each consented, in advance, to the holding of such meeting for such purpose; that the
canvassing of the officers and members of the Board of Directors present at and absent
from such meeting and of the votes of each on such motion, as set forth in the above and
foregoing Paragraph 2, is true and correct; and that sufficient and timely notice of the hour,
date, place and subject of such meeting was given and posted as required by Chapter 551,
· Texas Gov. Code.
RESOLVED, PASSED and APPROVED on this 17th day of September 2018.
~J o¥ Lauri e Slaght
District Secretary
'. ·.
·.•
EXIllBIT "A"
(Amended Budget),
Account Description FY18 Budget
Adopted
FY18 Budget
Amended
FY18 Budget
Difference
FY18 Budget
% of change
YTD Total
8/31/2018 Comments
General Fund Revenues
135-40000-000-000 Property Taxes 120,950 120,950 --122,270
135-40002-000-000 Property Taxes/Delinquent 200 200 --347
135-40015-000-000 Property Taxes/P & I 200 200 --529
135-40025-000-000 PID Surcharges 177,839 177,839 ---
135-47000-000-000 Water 6,464,019 6,464,019 --5,463,688
135-47005-000-000 Sewer 2,976,365 2,976,365 --2,734,038
135-47025-000-000 Penalties 106,279 106,279 --103,287
135-47030-000-000 Service Charges (Disconnect Fees)21,350 14,350 (7,000)-33%12,331 Less Disconnects
135-47035-000-000 Plumbing Inspections 1,500 1,500 --2,050
135-47045-000-000 Sewer Inspections 4,500 4,500 --5,350
135-47070-000-000 TCCC Effluent Charges 60,000 60,000 --76,586
135-48010-000-000 Utility Fees -----
135-49010-000-000 Interest Income 12,000 50,000 38,000 317%50,413 Interest Rates
135-49016-000-000 Cell Tower Revenue 10,926 10,926 --10,899
135-49018-000-000 Building Rent Income 7,000 7,000 --6,417
135-49026-000-000 Proceeds from Sale of Assets 2,000 15,400 13,400 670%15,400 Sale of WWTP Trucks
135-49035-000-000 Prior Year Reserves -----
135-49036-000-000 GASB Reserves -----
135-49075-000-000 Oversize Meter Reimbursement 18,179 18,179 --13,208
135-49141-000-000 Interfund Transfer In -796,145 796,145 0%1,851,769 Reimbursement Swift Bond Phase I
135-49145-000-000 Intergov Transfer In -----
135-49900-000-000 Miscellaneous Income 5,000 15,000 10,000 200%59,466 Scrap Metal Recycle (Recode 45K)
135-49901-000-000 Records Management Revenue 20 20 --2
135-49903-000-000 Recovery of Prior Year Expense -----
135-00000-000-000 Reimbursement from 2.42 Revenue 260,000 260,000 ---
Total 10,248,327 11,098,872 850,545 8%10,528,049
General Fund Expenses
Water
135-50005-010-000 Salaries & Wages 274,279 274,279 --208,188
135-50010-010-000 Overtime 20,000 20,000 --12,942
135-50016-010-000 Longevity 3,425 3,425 --3,310
135-50017-010-000 Certification 3,300 3,300 --2,225
135-50020-010-000 Retirement 27,843 27,843 --22,376
135-50026-010-000 Medical Insurance 52,196 52,196 --29,867
135-50027-010-000 Dental Insurance 5,182 5,182 --2,376
135-50028-010-000 Vision Insurance 994 994 --424
135-50029-010-000 Life Insurance & Other 2,982 2,982 --2,340
135-50030-010-000 Social Security Taxes 18,662 18,662 --13,954
135-50035-010-000 Medicare Taxes 4,365 4,365 --3,263
135-50040-010-000 Unemployment Taxes 1,080 1,080 --819
135-50045-010-000 Workman's Compensation 11,854 11,854 --9,899
135-50060-010-000 Pre-emp Physicals/Testing 200 200 --285
135-50070-010-000 Employee Relations 300 300 --39
135-55005-010-000 Engineering 275,000 -(275,000)-100%-Move to Capital
135-55080-010-000 Maintenance & Repairs 100,000 100,000 --99,789
135-55085-010-000 Generator Maintenance & Repairs 3,000 3,000 ---
135-55090-010-000 Vehicle Maintenance 4,000 4,000 --5,068
135-55105-010-000 Maintenance-Heavy Equipment 3,500 3,500 --35
135-55120-010-000 Cleaning Services -----
135-55135-010-000 Lab Analysis - MUD 5,500 5,500 --6,595
135-60010-010-000 Communications/Mobiles 4,700 4,700 --3,603
135-60020-010-000 Electricity 175,356 150,000 (25,356)-14%125,081 Energy Contract
135-60066-010-000 Publications/Books/Subscripts 1,000 1,000 --767
135-60070-010-000 Dues & Memberships 500 500 ---
135-60080-010-000 Schools & Training 2,785 2,785 --2,209
135-60090-010-000 Safety Program 400 400 --8
135-60100-010-000 Travel & per diem 1,735 1,735 --87
135-60105-010-000 Rent/Lease Equipment 1,500 1,500 ---
135-60135-010-000 TCEQ Fees & Permits - MUD 55,176 55,176 --24,220
135-60150-010-000 Wholesale Water 2,823,170 2,823,170 --1,870,343
135-60245-010-000 Miscellaneous Expenses 200 200 ---
135-60280-010-000 Property Maintenance 3,000 3,000 --975
135-60285-010-000 Lawn Equipment & Maintenance 14,750 14,750 --10,500
135-60332-010-000 Interfund Transfer Out- Revenue I&S 278,084 278,084 --278,084
135-60333-010-000 Interfund Transfer Out- Bond Reserve 48,996 48,996 --44,913
135-60334-010-000 Interfund Transfer Out-Bank Reserve 200,000 200,000 --1,053,935
135-60360-010-000 Furniture/Equipment < $5000 2,500 2,500 --5,020
135-65005-010-000 Fuel & Lube 15,000 15,000 --10,214
135-65010-010-000 Uniforms 4,488 4,488 --1,249
135-65030-010-000 Chemicals 20,000 20,000 --17,084
135-65035-010-000 Small Tools 1,200 1,200 ---
135-65040-010-000 Safety Equipment 1,000 1,000 --1,081
135-65050-010-000 Meter Expense 50,000 50,000 --24,976
135-65053-010-000 Meter Change Out Program 84,000 84,000 --82,313
135-69005-010-000 Capital Outlays 810,012 1,085,012 275,000 34%590,376 Moved from Engineering
135-69008-010-000 Short Term Debt-Principal 38,731 -(38,731)-100%-No Principal Payment in FY 18
135-69009-010-000 Short Term Debt-Interest 5,713 5,713 --2,271
135-69195-010-000 Gasb34/Reserve for Replacement 75,000 75,000 --75,000
135-69281-010-000 Water Tank Inspection Contract 118,774 110,000 (8,774)-7%107,864 Less Maintenance Needed
135-55135-010-001 Lab Analysis - PID 2,000 2,000 --1,385
135-60135-010-001 TCEQ Fees & Permits - PID -----
Subtotal Water 5,657,433 5,584,571 (72,862)-1%4,757,352
Resolution No. 2018-0917A Amending FY2018 Budget
Exhibit "A"
1 of 3
Account Description FY18 Budget
Adopted
FY18 Budget
Amended
FY18 Budget
Difference
FY18 Budget
% of change
YTD Total
8/31/2018 Comments
Wastewater
135-50005-020-000 Salaries & Wages 410,866 410,866 --324,554
135-50010-020-000 Overtime 30,000 30,000 --30,674
135-50016-020-000 Longevity 7,415 7,415 --7,415
135-50017-020-000 Certification 8,400 8,400 --7,736
135-50020-020-000 Retirement 42,243 42,243 --35,714
135-50026-020-000 Medical Insurance 62,175 62,175 --60,065
135-50027-020-000 Dental Insurance 5,271 5,271 --4,320
135-50028-020-000 Vision Insurance 1,114 1,114 --744
135-50029-020-000 Life Insurance & Other 4,281 4,281 --3,848
135-50030-020-000 Social Security Taxes 28,314 28,314 --21,215
135-50035-020-000 Medicare Taxes 6,622 6,622 --4,961
135-50040-020-000 Unemployment Taxes 1,260 1,260 --1,134
135-50045-020-000 Workman's Compensation 17,990 17,990 --14,828
135-50060-020-000 Pre-emp Physicals/Testing 300 300 --235
135-50070-020-000 Employee Relations 350 350 ---
135-55005-020-000 Engineering -----
135-55070-020-000 Independent Labor 20,550 5,550 (15,000)-73%2,145 Did not Use- Emergency
135-55080-020-000 Maintenance & Repairs 86,100 86,100 --78,007
135-55085-020-000 Generator Maintenance & Repairs 14,000 14,000 --29
135-55090-020-000 Vehicle Maintenance 8,000 8,000 --9,672
135-55105-020-000 Maintenance-Heavy Equipment 500 500 --395
135-55120-020-000 Cleaning Services -----
135-55125-020-000 Dumpster Services 60,000 60,000 --64,657
135-55135-020-000 Lab Analysis 30,000 30,000 --29,272
135-60010-020-000 Communications/Pagers/Mobiles 4,700 4,700 --4,462
135-60020-020-000 Electricity 266,709 176,709 (90,000)-34%147,713 Lower Rates on New Energy
135-60066-020-000 Publications/Books/Subscripts 200 200 ---
135-60070-020-000 Dues & Memberships 300 300 --60
135-60080-020-000 Schools & Training 5,677 5,677 --658
135-60090-020-000 Safety Program 550 550 --352
135-60100-020-000 Travel & per diem 1,635 1,635 --90
135-60105-020-000 Rent/Lease Equipment 5,000 5,000 ---
135-60125-020-000 Advertising 5,000 5,000 ---
135-60135-020-000 TCEQ Fees & Permits 85,000 85,000 --30,273
135-60245-020-000 Miscellaneous Expenses 450 450 --0
135-60280-020-000 Property Maintenance 4,000 4,000 --42
135-60285-020-000 Lawn Equipment & Maintenance 11,600 11,600 --8,140
135-60331-020-000 Interfund Transfer Out-Tax I&S 122,043 122,043 --122,043
135-60332-020-000 Interfund Transfer Out- Revenue I&S 598,738 598,738 --598,738
135-60333-020-000 Interfund Transfer Out-Bond Reserve 123,336 123,336 --113,058
135-60334-020-000 Interfund Transfer Out-Bank Reserve 200,000 944,512 744,512 372%644,512 WWTP Bond Zero/General Fund
135-60360-020-000 Furniture/Equipment < $5000 4,000 4,000 --1,762
135-65005-020-000 Fuel & Lube 12,500 12,500 --8,121
135-65010-020-000 Uniforms 4,459 4,459 --1,855
135-65030-020-000 Chemicals 27,500 27,500 --14,758
135-65035-020-000 Small Tools 1,000 1,000 --1,436
135-65040-020-000 Safety Equipment 750 750 --1,158
135-65045-020-000 Lab Supplies 14,000 14,000 --18,875
135-69005-020-000 Capital Outlays 547,327 547,327 --108,644
135-69008-020-000 Short Term Debt-Principal 51,342 -(51,342)-100%-No Principal Payment in FY 18
135-69009-020-000 Short Term Debt-Interest 7,573 7,573 --3,011
135-69195-020-000 Gasb34/Reserve for Replacement 30,000 30,000 --30,000
Subtotal Wastewater 2,981,140 3,569,310 588,170 20%2,561,381
Board of Directors
135-50005-026-000 Salaries & Wages -----
135-50030-026-000 Social Security Taxes -----
135-50035-026-000 Medicare Taxes -----
135-55040-026-000 Unemployment Taxes -----
135-50045-026-000 Workman's Compensation 30 30 --27
135-60066-026-000 Publications/Books/Subscripts 150 150 ---
135-60070-026-000 Dues & Memberships 600 600 --650
135-60075-026-000 Meetings 1,200 1,200 --103
135-60080-026-000 Schools & Training 4,000 4,000 --2,755
135-60100-026-000 Travel & per diem 5,000 5,000 --4,768
135-60245-026-000 Miscellaneous Expenses 2,000 2,000 --1,474
Subtotal Board of Directors 12,980 12,980 -0%9,777
Resolution No. 2018-0917A Amending FY2018 Budget
Exhibit "A"
2 of 3
Account Description FY18 Budget
Adopted
FY18 Budget
Amended
FY18 Budget
Difference
FY18 Budget
% of change
YTD Total
8/31/2018 Comments
Administration
135-50005-030-000 Salaries & Wages 432,863 432,863 --337,201
135-50010-030-000 Overtime 2,000 2,000 --563
135-50016-030-000 Longevity 3,548 3,548 --3,548
135-50020-030-000 Retirement 40,553 40,553 --33,878
135-50026-030-000 Medical Insurance 63,485 63,485 --43,346
135-50027-030-000 Dental Insurance 5,502 5,502 --3,017
135-50028-030-000 Vision Insurance 1,173 1,173 --547
135-50029-030-000 Life Insurance & Other 5,059 5,059 --3,434
135-50030-030-000 Social Security Taxes 27,181 27,181 --20,309
135-50035-030-000 Medicare Taxes 6,357 6,357 --4,750
135-50040-030-000 Unemployment Taxes 1,260 1,260 --1,140
135-50045-030-000 Workman's Compensation 1,529 1,529 --1,359
135-50060-030-000 Pre-emp Physicals/Testing 500 500 --212
135-50070-030-000 Employee Relations 4,960 4,960 --3,273
135-55005-030-000 Engineering -----
135-55030-030-000 Software & Support 78,391 78,391 --66,078
135-55045-030-000 Legal -----
135-55070-030-000 Independent Labor 154,000 154,000 --139,519
135-55080-030-000 Maintenance & Repairs 14,000 14,000 --5,400
135-55085-030-000 Generator Maintenance & Repairs 10,000 10,000 --4,625
135-55100-030-000 Building Maint & Supplies -----
135-55120-030-000 Cleaning Services 10,000 10,000 --8,308
135-55160-030-000 Professional Outside Services 63,325 63,325 --59,240
135-55165-030-000 Collection Fees 200 200 ---
135-55205-030-000 Utility Billing Contract 9,000 9,000 --5,892
135-60005-030-000 Telephone 27,300 17,300 (10,000)-37%15,229 Town Spilt Service/No
135-60010-030-000 Communications/Mobiles 4,000 4,000 --2,749
135-60020-030-000 Electricity 16,261 16,261 --5,989
135-60025-030-000 Water 2,500 2,500 --661
135-60035-030-000 Postage 30,000 30,000 --17,849
135-60040-030-000 Bank Service Charges & Fees 55,560 55,560 --55,666
135-60050-030-000 Bad Debt Expense 1,500 1,500 ---
135-60055-030-000 Insurance 56,000 56,000 --70,899
135-60066-030-000 Publications/Books/Subscripts 1,600 1,600 --206
135-60070-030-000 Dues & Memberships 6,000 6,000 --3,988
135-60075-030-000 Meetings 400 400 --134
135-60079-030-000 Public Education 6,000 6,000 ---
135-60080-030-000 Schools & Training 7,600 7,600 --3,238
135-60100-030-000 Travel & per diem 4,885 4,885 --1,671
135-60110-030-000 Physicals/Testing 200 200 ---
135-60115-030-000 Elections 4,500 4,500 --220
135-60125-030-000 Advertising 2,500 2,500 --300
135-60235-030-000 Security 2,700 2,700 --418
135-60245-030-000 Miscellaneous Expenses 500 500 --125
135-60246-030-000 General Manager Contingency 17,000 17,000 --17,000
135-60270-030-000 4th of July Celebration -----
135-60285-030-000 Lawn Equipment & Maintenance -----
135-60336-030-000 Interfund Trans Out (MUD1 I&S)-----
135-60360-030-000 Furniture/Equipment < $5000 2,500 2,500 --212
135-65010-030-000 Uniforms 700 700 --274
135-65055-030-000 Hardware IT 7,420 7,420 --2,007
135-65085-030-000 Office Supplies 7,000 7,000 --4,249
135-65090-030-000 Printer Supplies & Maintenance 2,000 2,000 --2,365
135-65095-030-000 Maintenance Supplies 4,000 4,000 --3,797
135-65105-030-000 Printing 4,000 4,000 --144
135-69005-030-000 Capital Outlays 13,000 13,000 --48,355
135-69170-030-000 Copier Lease Installments 4,600 4,600 --2,562
Subtotal Administration 1,227,111 1,217,112 (10,000)-1%1,005,944
Non Departmental
135-55045-039-000 Legal 137,000 137,000 --122,362
135-55055-039-000 Auditing 24,500 24,500 --25,659
135-55060-039-000 Appraisal 11,446 11,446 --8,684
135-55065-039-000 Tax Admin Fees 3,800 3,800 --2,968
Subtotal Non Departmental 176,746 176,746 -0%159,673
Total General Fund Revenues 10,248,327 11,098,872 850,545 8%10,528,049
Total General Fund Expenses 10,055,410 10,560,719 505,309 5%8,494,127
Net Budget Surplus (Deficit)192,917 538,153 345,236 3%2,033,922
Resolution No. 2018-0917A Amending FY2018 Budget
Exhibit "A"
3 of 3